Companhia Paranaense de Energia - COPEL (ELP) 20-F 11 Apr 24 2023 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-14668
Entity Registrant Name	ENERGY CO OF PARANA
Entity Central Index Key	0001041792
Entity Incorporation, State or Country Code	D5
Entity Address, Address Line One	Rua José Izidoro Biazetto, 158 – bloco A
Entity Address, City or Town	Curitiba, Paraná
Entity Address, Country	BR
Entity Address, Postal Zip Code	81200-240
Title of 12(b) Security	American Depositary Shares
Trading Symbol	ELP
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	International Financial Reporting Standards
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	1,300,347,300
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	1045
Auditor Name	DELOITTE TOUCHE TOHMATSU
Auditor Location	Curitiba
Class A Preferred Shares [member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	3,128,000
Class B Preferred Shares [member]
Entity Addresses [Line Items]
Entity Common Stock, Shares Outstanding	1,679,335,290
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	Rua José Izidoro Biazetto, 158 – bloco A
Entity Address, City or Town	Curitiba, Paraná
Entity Address, Country	BR
Entity Address, Postal Zip Code	81200-240
Contact Personnel Name	Daniel Pimentel Slaviero
Contact Personnel Fax Number	55 41 3331 4011
Contact Personnel Email Address	ri@copel.com

Consolidated Statements of Fina

Consolidated Statements of Financial Position - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	R$ 5634623	R$ 2678457
Bonds and securities	4,763	93
Collaterals and escrow accounts	9	157
Trade accounts receivable	3,761,170	3,342,050
Dividends receivable	95,569	138,330
Sectorial financial assets	15,473	190,699
Accounts receivable - concessions	9,354	8,603
Contract assets	284,616	220,660
Other current receivables	949,732	897,380
Inventories	174,726	194,850
Income tax and social contribution receivable	315,218	355,065
Other current recoverable taxes	943,343	1,239,694
Prepaid expenses	62,869	60,076
Receivable from related parties	1,336	1,135
OTHER CURRENT ASSETS	12,252,801	9,327,249
Assets held for sale	1,462,929
TOTAL CURRENT ASSETS	13,715,730	9,327,249
Long Term Assets
Bonds and securities	490,732	430,963
Other temporary investments	31,728	25,619
Trade accounts receivable	105,259	109,819
Judicial deposits	634,712	632,458
Sectorial financial assets	15,473	190,699
Accounts receivable - concessions	2,809,901	2,269,690
Contract assets	7,320,445	7,452,019
Other noncurrent receivables	853,340	931,452
Income tax and social contribution receivable	68,003	127,824
Deferred income tax and social contribution	1,757,688	1,644,299
Other noncurrent recoverable taxes	2,256,156	2,627,293
Prepaid expenses		10
Total Long Term Assets	16,343,437	16,442,145
Investments	3,511,797	3,325,731
Property, plant and equipment	10,825,421	10,069,468
Intangible assets	11,170,089	10,277,727
Right-of-use asset	252,600	261,380
TOTAL NONCURRENT ASSETS	42,103,344	40,376,451
TOTAL ASSETS	55,819,074	49,703,700
CURRENT LIABILITIES
Payroll, social charges and accruals	927,538	252,789
Accounts payable to suppliers	2,154,430	2,090,022
Income tax and social contribution payable	132,979	156,191
Other taxes due	346,083	303,606
Loans and financing	675,980	278,838
Debentures	1,225,649	1,346,347
Dividend payable	464,147	482,325
Post-employment benefits	85,833	73,814
Sectorial charges payable	61,466	46,488
Research and development and Energy efficiency	320,196	370,244
Accounts payable related to concession	101,976	105,003
Sectorial financial liabilities	476,103	433,914
Lease liability	49,742	64,870
Other accounts payable	859,456	601,619
PIS and Cofins to be refunded to consumers	558,591	550,527
Provisions for legal claims	336,000
OTHER CURRENT LIABILITIES	8,776,169	7,156,597
Liabilities associated with assets held for sale	533,264
TOTAL CURRENT LIABILITIES	9,309,433	7,156,597
NONCURRENT LIABILITIES
Accounts payable to suppliers	131,143	125,448
Deferred income tax and social contribution	1,686,793	1,517,682
Other taxes due	612,093	633,491
Loans and financing	4,667,237	4,371,525
Debentures	8,393,457	6,457,508
Post-employment benefits	1,398,410	996,223
Research and development and Energy efficiency	233,478	244,514
Accounts payable related to concession	791,879	832,539
Sectorial financial liabilities	27,888	49,341
Lease liability	220,700	208,886
Other accounts payable	579,070	645,234
PIS and Cofins to be refunded to consumers	173,135	1,444,631
Provision for allocation of PIS and Cofins credits	1,909,775	1,851,257
Provisions for legal claims	1,492,916	2,037,599
TOTAL NONCURRENT LIABILITIES	22,317,974	21,415,878
Attributable to controlling shareholders
Capital	12,821,758	10,800,000
Equity valuation adjustments	307,050	593,382
Legal reserve	1,625,628	1,512,687
Profit retention reserve	9,000,506	7,911,295
Additional dividends proposed	131,211
TOTAL EQUITY	23,886,153	20,817,364
Attributable to non-controlling interests	305,514	313,861
TOTAL EQUITY AFTER NON-CONTROLLING INTERESTS	24,191,667	21,131,225
TOTAL LIABILITIES & EQUITY	R$ 55819074	R$ 49703700

Consolidated Statements of Inco

Consolidated Statements of Income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Profit or loss [abstract]
NET OPERATING REVENUE	R$ 21479468	R$ 20535341	R$ 20976216
Operating costs	(16,581,428)	(15,605,584)	(16,707,908)
GROSS OPERATING PROFIT	4,898,040	4,929,757	4,268,308
Other operational expenses / income
Selling expenses	(152,638)	(175,669)	(186,682)
General and administrative expenses	(1,078,037)	(733,695)	(870,858)
Hydrological risk renegotiation - GSF			1,570,543
Other operational income (expenses), net	(280,460)	(739,635)	(220,835)
Provision for allocation of PIS and Cofins credits		(810,563)
Equity in earnings of investees	307,809	478,577	366,314
Total other operational expenses / income	(1,203,326)	(1,980,985)	658,482
PROFIT BEFORE FINANCIAL RESULTS AND TAXES	3,694,714	2,948,772	4,926,790
Financial results
Financial income	1,069,116	956,413	901,605
Financial expenses	(2,274,106)	(1,950,927)	(1,247,970)
Restatement of provision for allocation of PIS and Cofins credits		(1,011,370)
Total financial results	(1,204,990)	(2,005,884)	(346,365)
OPERATING PROFIT	2,489,724	942,888	4,580,425
INCOME TAX AND SOCIAL CONTRIBUTION
Current	(371,104)	(368,035)	(372,180)
Deferred	17,047	649,134	(806,344)
TOTAL INCOME TAX AND SOCIAL CONTRIBUTION	(354,057)	281,099	(1,178,524)
NET INCOME FROM CONTINUING OPERATIONS	2,135,667	1,223,987	3,401,901
DISCONTINUED OPERATIONS
Net income (loss) from discontinued operations	191,501	(74,666)	1,646,701
NET INCOME	2,327,168	1,149,321	5,048,602
Attributed to shareholders of the parent company resulting from continuing operations	2,158,077	1,237,819	3,441,885
Attributed to shareholders of the parent company due to discontinued operations	100,733	(125,812)	1,510,688
Attributed to non-controlling shareholders resulting from continuing operations	873	(207)	(16,331)
Attributed to non-controlling shareholders due to discontinued operations	R$ 67485	R$ 37521	R$ 112360

Consolidated Statements of In_2

Consolidated Statements of Income (Parenthetical) - R$ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Basic earnings loss per share from continuing operations	R$ 0.75215	R$ 0.43170	R$ 1.09201
Diluted earnings loss per share from continuing operations	0.75215	0.43170	1.09201
Basic earnings loss per share	0.78574	0.38839	1.61429
Diluted earnings loss per share	0.78574	0.38839	1.61429
Class A Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Basic earnings loss per share from continuing operations	0.87237	0.55106	1.28802
Diluted earnings loss per share from continuing operations	0.87237	0.55106	1.28802
Basic earnings loss per share	0.90931	0.50343	1.86252
Diluted earnings loss per share	0.90931	0.50343	1.86252
Class B Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Basic earnings loss per share from continuing operations	0.76906	0.46509	1.38297
Diluted earnings loss per share from continuing operations	0.76906	0.46509	1.38297
Basic earnings loss per share	0.80600	0.41745	1.95747
Diluted earnings loss per share	R$ 0.80600	R$ 0.41745	R$ 1.95747

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Profit or loss [abstract]
NET INCOME	R$ 2327168	R$ 1149321	R$ 5048602
Adjustments related to actuarial liabilities
Post employment benefits	(379,126)	291,740	246,626
Taxes on other comprehensive income	129,007	(88,548)	(93,881)
Items that may be reclassified to profit or loss
Adjustments related to financial assets	(6,373)	10,295
Taxes on other comprehensive income	2,167	(3,500)
Total other comprehensive income, net of taxes	(254,325)	209,987	152,745
TOTAL COMPREHENSIVE INCOME	2,072,843	1,359,308	5,201,347
Attributed to shareholders of the parent company resulting from continuing operations	1,903,365	1,444,438	3,594,486
Attributed to shareholders of the parent company due to discontinued operations	101,666	(125,165)	1,510,688
Attributed to non-controlling shareholders resulting from continuing operations	(390)	1,834	(16,187)
Attributed to non-controlling shareholders due to discontinued operations	R$ 68202	R$ 38201	R$ 112360

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - BRL (R$) R$ in Thousands	Issued capital [member]	Deemed Cost [member]	Other Comprehensive Incomes [member]	Other reserves [member]	Profit Retention Reserve [member]	Additional Proposed Dividends [Member]	Retained earnings [member]	Shareholders Equity Subtotal [member]	Non-controlling interests [member]	Total
Beginning balance, value at Dec. 31, 2020	R$ 10800000	R$ 680364	R$ 327015	R$ 1209458	R$ 6088855	R$ 1507449		R$ 19959111	R$ 291407	R$ 20250518
IfrsStatementLineItems [Line Items]
Net income							4,952,573	4,952,573	96,029	5,048,602
Other comprehensive income
Adjustments related to actuarial liabilities, net of taxes			152,601					152,601	144	152,745
Total comprehensive income			152,601				4,952,573	5,105,174	96,173	5,201,347
Realization - deemed cost, net of taxes		(46,575)					46,575
Realization of actuarial liabilities - divestment of Copel Telecom			(33,205)		33,205
Deliberation of additional dividends proposed						(1,507,449)		(1,507,449)	(32,638)	(1,540,087)
Allocation proposed to Annual General Meeting - AGM:
Legal reserve				247,629			(247,629)
Interest on equity (JSCP)					(283,173)		(239,636)	(522,809)		(522,809)
Dividends						1,368,675	(2,565,678)	(1,197,003)	(16,731)	(1,213,734)
Profit retention reserve					1,946,205		(1,946,205)
Ending balance, value at Dec. 31, 2021	10,800,000	633,789	(207,619)	1,457,087	7,785,092	1,368,675		21,837,024	338,211	22,175,235
IfrsStatementLineItems [Line Items]
Net income							1,112,007	1,112,007	37,314	1,149,321
Other comprehensive income
Adjustments related to actuarial liabilities, net of taxes			202,509					202,509	683	203,192
Adjustments related to financial assets			4,757					4,757	2,038	6,795
Total comprehensive income			207,266				1,112,007	1,319,273	40,035	1,359,308
Realization - deemed cost, net of taxes		(36,513)					36,513
Realization - actuarial gain			(3,541)		3,541
Deliberation of additional dividends proposed						(1,368,675)		(1,368,675)		(1,368,675)
Dividends and Interest on equity (JSCP)					(891,000)		(79,000)	(970,000)	(40,198)	(1,010,198)
Allocation proposed to Annual General Meeting - AGM:
Legal reserve				55,600			(55,600)
Dividends							(258)	(258)	(24,187)	(24,445)
Profit retention reserve					1,013,662		(1,013,662)
Ending balance, value at Dec. 31, 2022	10,800,000	597,276	(3,894)	1,512,687	7,911,295			20,817,364	313,861	21,131,225
IfrsStatementLineItems [Line Items]
Net income							2,258,810	2,258,810	68,358	2,327,168
Other comprehensive income
Adjustments related to actuarial liabilities, net of taxes			(250,837)					(250,837)	718	(250,119)
Adjustments related to financial assets			(2,942)					(2,942)	(1,264)	(4,206)
Total comprehensive income			(253,779)				2,258,810	2,005,031	67,812	2,072,843
Realization - deemed cost, net of taxes		(32,553)					32,553
Issuing shares	2,021,758							2,021,758		2,021,758
Dividends and Interest on equity (JSCP)									(62,162)	(62,162)
Allocation proposed to Annual General Meeting - AGM:
Legal reserve				112,941			(112,941)
Interest on own capital					(44,160)		(913,840)	(958,000)	(13,886)	(971,886)
Dividends						131,211	(131,211)		(111)	(111)
Profit retention reserve					1,133,371		(1,133,371)
Ending balance, value at Dec. 31, 2023	R$ 12821758	R$ 564723	R$ 257673	R$ 1625628	R$ 9000506	R$ 131211		R$ 23886153	R$ 305514	R$ 24191667

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATIONAL ACTIVITIES
Net income from continuing operations	R$ 2135667	R$ 1223987	R$ 3401901
Adjustments to reconcile net income for the period with cash generation from operating activities:
Unrealized monetary and exchange variation and debt charges - net	1,951,552	1,298,681	597,769
Interest - bonus from the grant of concession agreements under the quota system	(114,370)	(118,439)	(134,482)
Remuneration of transmission concession contracts	(730,094)	(769,248)	(1,084,986)
Provision for allocation of PIS and Cofins credits		1,821,933
Income tax and social contribution	371,104	368,035	566,272
Deferred income tax and social contribution	(17,047)	(649,134)	806,344
Equity in earnings of investees	(307,809)	(478,577)	(303,137)
Appropriation of post-employment benefits obligations	267,741	266,273	245,360
Creation for research and development and energy efficiency programs	165,459	155,705	171,601
Recognition of fair value of assets from the indemnity for the concession	(62,167)	(79,169)	(108,733)
Sectorial financial assets and liabilities result	(1,070,196)	(1,847,863)	(2,502,324)
Depreciation and amortization	1,382,040	1,233,097	1,017,293
Provision arising from the voluntary dismissal program	610,057
Net operating estimated losses, provisions and reversals	92,235	717,531	366,332
Realization of added value in business combinations	(722)	(721)	(722)
Fair value in energy purchase and sale operations	(5,045)	(32,748)	35,818
Derivatives fair value		2,907	20,401
Loss on disposal of accounts receivable related to concession	270	26,533	13
Loss on disposal of contract assets	16,728	8,829	7,155
Loss on disposal of property, plant and equipment	10,458	7,850	11,031
Loss on disposal of intangible assets	78,728	55,053	30,623
Result of write-offs of use rights of assets and liabilities of leases - net	726	(146)	(177)
Total	4,775,315	3,210,369	1,572,809
Decrease (increase) in assets
Trade accounts receivable	188,437	1,482,232	(321,663)
Dividends and interest on own capital received	174,826	67,732	82,937
CRC transferred to the Government of the State of Paraná			1,646,614
Judicial deposits	33,298	1,521	(87,785)
Sectorial financial assets	36,964	966,466	1,509,802
Other receivables	(11,555)	69,208	(179,301)
Inventories	18,741	7,326	(30,334)
Income tax and social contribution recoverable	(201,003)	(488,495)	(259,807)
Other taxes recoverable	(138,520)	236,843	(72,431)
Prepaid expenses	(2,281)	(6,585)	(16,178)
Related parties	(201)	(1,135)
Total decrease (increase) in assets	98,706	2,335,113	2,271,854
Increase (decrease) in liabilities
Payroll, social charges and accruals	297,343	(191,643)	16,713
Suppliers	19,506	(347,157)	(12,227)
Other taxes	974,083	884,140	834,634
Post-employment benefits	(224,809)	(200,697)	(198,090)
Sectorial charges due	14,978	(151,898)	164,674
Research and development and energy efficiency	(255,295)	(202,073)	(230,328)
Payable related to the concession	(115,736)	(106,370)	(88,430)
Other accounts payable	149,450	106,269	22,278
Provisions for legal claims	(372,838)	(239,741)	(207,720)
Total increase (decrease) in liabilities	486,682	(449,170)	301,504
CASH GENERATED BY OPERATING ACTIVITIES	5,360,703	5,096,312	4,146,167
Income tax and social contribution paid	(294,676)	(124,381)	(745,150)
Loans and financing - interest due and paid	(521,134)	(337,455)	(193,421)
Debentures - interest due and paid	(1,127,607)	(890,123)	(343,524)
Charges for lease liabilities paid	(24,284)	(19,531)	(5,135)
NET CASH GENERATED BY OPERATING ACTIVITIES FROM  CONTINUING OPERATIONS	3,393,002	3,724,822	2,858,937
NET CASH GENERATED BY OPERATING ACTIVITIES FROM  DISCONTINUED OPERATIONS	125,474	177,827	527,895
NET CASH GENERATED FROM OPERATING ACTIVITIES	3,518,476	3,902,649	3,386,832
CASH FLOWS FROM INVESTMENT ACTIVITIES
Financial investments	(44,061)	44,190	(39,274)
Additions to contract assets	(1,973,215)	(1,909,603)	(1,468,516)
Acquisitions of subsidiaries - effect on cash	(911,450)	(18,031)	(501,886)
Investment disposal - advance	58,132
Additions in investments	(10,780)	(4,829)	(30,970)
Capital reduction of investees		61,536
Additions to property, plant and equipment	(204,805)	(381,938)	(338,129)
Additions to intangible assets	(13,388)	(8,319)	(4,546)
NET CASH USED BY INVESTMENT ACTIVITIES  FROM CONTINUING OPERATIONS	(3,099,567)	(2,216,994)	(2,383,321)
NET CASH USED BY INVESTMENT ACTIVITIES  FROM DISCONTINUED OPERATIONS	(35,524)	(558,002)	2,415,229
NET CASH USED FROM INVESTING ACTIVITIES	(3,135,091)	(2,774,996)	31,908
CASH FLOWS FROM FINANCING ACTIVITIES
Loans and financing obtained from third parties	45,325	1,891,954	134,313
Transaction costs of loans and financing obtained from third parties	(6,886)	(19,781)	(1,647)
Issue of debentures	2,900,000	1,500,000	3,000,000
Transaction costs in the issuing of debentures	(60,677)	(14,445)	(35,030)
Payments of principal - loans and financing	(260,971)	(1,000,319)	(202,577)
Payments of principal - debentures	(1,193,910)	(2,051,481)	(1,831,809)
Amortization of principal of lease liabilities	(69,293)	(57,212)	(48,785)
Capital increase	2,031,619
Transaction costs in capital increase	(14,941)
Dividends and interest on own capital paid	(750,371)	(2,167,769)	(3,847,563)
NET CASH GENERATED (USED) BY FINANCING ACTIVITIES FROM CONTINUING OPERATIONS	2,619,895	(1,919,053)	(2,833,098)
NET CASH GENERATED (USED) BY FINANCING ACTIVITIES FROM DISCONTINUED OPERATIONS	76,677	(2,988)	(51,329)
NET CASH GENERATED (USED) FROM FINANCING ACTIVITIES	2,696,572	(1,922,041)	(2,884,427)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	3,079,957	(794,388)	534,313
Cash and cash equivalents at the beginning of the period	2,678,457	3,472,845	3,222,768
Cash and cash equivalents at the end of the period	5,634,623	2,552,407	3,167,940
Cash and cash equivalents variations from discontinued operations	123,791	126,050	589,141
CHANGE IN CASH AND CASH EQUIVALENTS	R$ 3079957	R$ 794388	R$ 534313

Operations

Operations	12 Months Ended
	Dec. 31, 2023
Operations
Operations	1. Operations Companhia Paranaense de Energia (Copel, Company), with its head office located at Rua José Izidoro Biazetto, 158, bloco A, Curitiba - State of Paraná, is a publicly-held company, whose shares are traded at Corporate Governance Level 2 of the Special Listing Segments of B3 S.A. - Brasil, Bolsa Balcão Stock Exchange and 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, which are regulated by the Brazilian Electricity Regulatory Agency (Aneel), linked to the Brazilian Ministry of Mines and Energy (MME), are to carry out research, study, plan, build and explore the production, transformation, transport, distribution and trading of energy, in any of its forms, mainly electricity. Furthermore, Copel participates in consortiums and in private sector for the purpose of engaging in activities, mainly in areas of energy. Transformation into a company with dispersed capital and no controlling shareholder (“Corporation”). On November 24, 2022, Law 21,272 of the State of Paraná authorized the transformation of Copel into a company with dispersed capital and no controlling shareholder (“Corporation”) through a secondary public offering of shares and/or Units issued by the Company and owned by Controller. On July 10, 2023, the Extraordinary General Meeting - AGE approved the proposal to amend Copel's bylaws, with effect from the date of settlement of the public offering of shares. The main changes are described below: • Authorization for the Board of Directors to approve the capital increase, among other possibilities, for the purpose of placement through sale on the stock exchange or public subscription of new common shares; • Creation and issuance of Golden Share (special class preferred stock owned by the State of Paraná), subject to the closing of the offer and subsequent transformation into a Corporation, pursuant to art. 17, § 7, of the Brazilian Corporate Law and in accordance with State Law No. 21,272/2022; • Creation of restriction providing that no shareholder or group of shareholders may cast votes corresponding to more than 10% of the total votes that could be cast by all outstanding shares in each matter submitted to shareholder; • Inclusion of a statutory device to protect shareholding dispersion (poison pill), so that the shareholder or group of shareholders who, directly or indirectly, become holders of common shares that, together, exceed 25% of the voting capital of the Copel must make a public offer for the acquisition of all other common shares, for an amount at least 100% higher than the highest quotation of common shares in the last 504 trading sessions prior to the acquisition, updated by the Selic rate, while whoever exceeds 50% must offer by value at least 200% higher under the same criteria; • Exclusion of provisions foreseen by the Brazilian State Company Law. On July 26, 2023, Copel submitted to the Brazilian Securities and Exchange Commission (“CVM”) the request for automatic registration of a public offering for primary and secondary distribution of, initially, 549,171,000 On August 11, 2023, the offer of shares was settled, with the price of R$ 8.25 4,530,661 • (i) primary distribution of 229,886,000 1,896,560 • (ii) secondary distribution of 319,285,000 2,634,101 Pursuant to article 51 of CVM Resolution 160, the offer could be increased by a supplementary lot equivalent to up to 15% of the total shares initially offered under the same conditions and price. On September 11, 2023, the supplementary lot of 72,821,650 16,370,841 56,450,809 Thus, the total public offering, consisting of a base offering plus supplementary lot, with a price of R$ 8.25 5,131,439 • (i) primary distribution of 246,256,841 2,031,619 • (ii) secondary distribution of 375,735,809 3,099,820 The offering was carried out in Brazil, in an unorganized over-the-counter market, aimed at the investing public in general, pursuant to CVM Resolution No. 160, with efforts to place the shares abroad. In view of the above and in compliance with accounting standards, the Company recorded the transaction costs net of taxes in the issuance of shares in a net equity reduction account in the amount of R$ 9,861 2,021,758 The transformation of Copel into a “Corporation” will enable, under the terms of Law 9,074/95, the full renewal of the Concessions of the Governor Bento Munhoz da Rocha Netto Hydroelectric Plants - GBM (“Foz do Areia”), Governor Ney Aminthas de Barros Braga - GNB (“Segredo”) and Governor José Richa - GJR (“Salto Caxias”) for 30 years from the signing of the new concession contract. The payment of the respective granting bonuses, estimated at R$ 3,719,428 pro rata die In addition, upon transformation into a “Corporation”, Copel and its direct and indirect subsidiaries are released from compliance with the obligations set forth in Law 13,303/16 and other obligations applicable to mixed capital company. 1.1 Equity interests of Copel 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). Until December 31, 2023, there were no changes, acquisitions and disposals in relation to the equity interests of December 31, 2022, except for the business combination described in Note 1.2. According to Note 39, the divestment process of the subsidiaries Compagas and UEGA is underway. 1.1.1 Subsidiaries Schedule of subsidiaries Headquarters Main activity Interest Subsidiaries % 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 of electricity 100.0 Copel Copel Serviços S.A. (Copel SER) Curitiba/PR Production of electricity 100.0 Copel Copel Comercialização S.A. (Copel COM) Curitiba/PR Commercialization of electricity 100.0 Copel Companhia Paranaense de Gás - Compagas 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 UEG Araucária S.A. (UEGA) Curitiba/PR Production of electricity from natural gas 20.3 Copel 60.9 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 Brownfield Investment Holding Ltda. (Brownfield) Curitiba/PR Control and management of interests 100.0 Copel GeT Ventos de Serra do Mel B S.A. (Serra do Mel) Serra do Mel/RN Control and management of interests 68.84 Copel GeT 31.16 Brownfield Aventura Holding S.A. (Aventura) Curitiba/PR Control and management of interests 100.0 Copel GeT SRMN Holding S.A. (SRMN) Curitiba/PR Control and management of interests 100.0 Copel GeT Costa Oeste Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 100.0 Copel GeT Marumbi Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 100.0 Copel GeT Uirapuru Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 100.0 Copel GeT Bela Vista Geração de Energia S.A. Curitiba/PR Production of electricity 100.0 Copel GeT F.D.A. Geração de Energia Elétrica S.A. (FDA) Curitiba/PR Production of electricity 100.0 Copel GeT Jandaíra I Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Jandaíra II Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Jandaíra III Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Jandaíra IV Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Eol Potiguar B61 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 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. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte II S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte III S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel I S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel II S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel III S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Guajiru S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Jangada S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Potiguar S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Cutia S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Maria Helena S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Esperança do Nordeste S.A. 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. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Eol Potiguar B141 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Eol Potiguar B142 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Eol Potiguar B143 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Eol Ventos de Vila Paraíba IV SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Central Eólica Aventura II S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica Aventura III S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica Aventura IV S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica Aventura V S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica SRMN I S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN II S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN III S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN IV S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN V S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN (a) Wind farm with 99.99992% interest in Copel Get and 0.00008% in Brownfield. (b) Interests acquired in 2023 (Note 1.2). 1.1.2 Joint Ventures Schedule of joint ventures Joint ventures Headquarters Main activity Interest % Investor Voltalia São Miguel do Gostoso I Participações S.A. São Paulo/SP Interests in companies 49.0 Copel Solar Paraná GD Participações S.A. Curitiba/PR Interests in companies 49.0 Copel 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. Jundiaí/SP 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) Holding of 5 Special Purpose Entities (SPEs) operating in the distributed generation sector (photovoltaic plants): Pharma Solar II, Pharma Solar III, Pharma Solar IV, in commercial operation, and Bandeirantes Solar I and Bandeirantes Solar II, for which the maintenance or extinction of the SPEs is under study. 1.1.3 Associates Schedule of associated companies Associated companies Headquarters Main activity Interest % Investor Dona Francisca Energética S.A. Agudo/RS Production of electricity 23.03 Copel Foz do Chopim Energética Ltda. Curitiba/PR Production of electricity 35.77 Copel GeT Carbocampel S.A. Figueira/PR Coal exploration 49.0 Copel (a) On December 18, 2023, Copel signed the Share Purchase and Sale Agreement (“CCVA”) with Paranafert Participações Ltda. to sell its equity interest in Carbocampel S.A., for the amount of R$1,950, which will be updated by the IPCA considering the date of receipt of the Buyer's proposal, on February 15, 2023 until the closing of the operation. The completion of the sale is subject to compliance with suspensive conditions established in the contract, which must be completed within up to 6 months from the signing of the CCVA, which can be extended for a further 6 months, at the Buyer's sole discretion. 1.1.4 Joint operations (consortiums) The Company has interests in some joint operations. The two relevant consortiums, with amounts recorded in the Company's property, plant and equipment, are presented in Note 16.3. 1.2 Acquisition of Aventura and Santa Rosa & Mundo Novo wind complexes On January 30, 2023, Copel GeT completed the acquisition of 100 1,004,484 Santa Rosa & Mundo Novo Wind Complex Aventura Wind Complex SRMN Holding S.A. Aventura Holding S.A. Central Eólica SRMN I S.A. Central Eólica Aventura II S.A. Central Eólica SRMN II S.A. Central Eólica Aventura III S.A. Central Eólica SRMN III S.A. Central Eólica Aventura IV S.A. Central Eólica SRMN IV S.A. Central Eólica Aventura V S.A. Central Eólica SRMN V S.A. The acquisition is in line with the sustainable growth strategy in renewable energy, expanding the generation matrix diversification in line with the Company’s Strategic Planning and Investment Policy. The transaction included the Locked box mechanism, in which all cash generated from January 1, 2022 to the closing date remained in the cash of the acquired Companies. Transaction closing was subject to the satisfaction of certain conditions precedent, which were fully complied with by January 30, 2023, including: obtaining approval from the Administrative Council for Economic Defense (“CADE”), declarations and guarantees, compliance with covenants and obligations, third-party consent, absence of material adverse effect. In addition, there was a need for unconditional and unrestricted consent from counterparties to change the control of the acquired Companies, including regarding credit limits for maintenance of financing agreements by the Companies, in accordance with National Monetary Council (CMN) Resolution No. 4995, of March 24, 2022, a condition that was only fulfilled in January 2023. The complexes are located in the state of Rio Grande do Norte, the largest wind energy hub in the country, and have a 260.4 MW installed capacity, with 157.8 MWm of assured energy. The companies have long- term financing (maturities up to 2043) taken out from Banco do Nordeste - BNB, at IPCA rates + 2.19% p.a. (Aventura Complex) and IPCA + 1.98% p.a. (Santa Rosa & Mundo Novo Complex). The seller is developing projects in the vicinity of the Aventura Complex wind farms which, during construction and/or operation, may potentially affect the volume of electricity generated by the wind farms (wake effect) in the future. The seller estimates that these undertakings may start up operations as of January 2027. If the wake effect materializes so that the acquired wind farms generate energy below what was agreed between the parties, the seller will have the obligation to indemnify Copel. Otherwise, if the energy generation is greater, Copel must indemnify the seller. The amount of this indemnification is proportional to the damage caused or the gain calculated in relation to the treadmill effect, limited to R$4,167 for both situations, monetarily adjusted, to be paid in a single installment. The tables below show the final values of the business combination: Schedule of final values of the business combination Aventura Wind Complex Fair value Fair value at the Book value adjustment acquisition date Assets identified 518,023 254,390 772,413 Cash and cash equivalents 42,671 - 42,671 Trade accounts receivable 7,013 - 7,013 Recoverable taxes 3,823 - 3,823 Collaterals and escrow accounts 9,118 - 9,118 Other receivables 2,919 - 2,919 Property, plant and equipment 452,475 - 452,475 Intangible assets 4 254,390 254,394 Liabilities assumed 329,967 92,435 422,402 Suppliers 6,814 - 6,814 Loans and financing 317,928 - 317,928 Tax obligations 2,879 - 2,879 Other accounts payable 2,346 - 2,346 Contingent liabilities - 9,003 9,003 Deferred income tax and social contribution - 83,432 83,432 Net assets acquired 188,056 161,955 350,011 Santa Rosa & Mundo Novo Wind Complex Fair value Fair value at the Book value adjustment acquisition date Assets identified 827,735 360,568 1,188,303 Cash and cash equivalents 50,363 - 50,363 Trade accounts receivable 10,757 - 10,757 Recoverable taxes 5,747 - 5,747 Collaterals and escrow accounts 17,077 - 17,077 Other receivables 9,158 - 9,158 Property, plant and equipment 734,633 - 734,633 Intangible assets - 360,568 360,568 Liabilities assumed 612,608 125,665 738,273 Suppliers 43,406 - 43,406 Loans and financing 557,810 - 557,810 Tax obligations 7,579 7,579 Other accounts payable 3,813 - 3,813 Contingent liabilities - 4,654 4,654 Deferred income tax and social contribution - 121,011 121,011 Net assets acquired 215,127 234,903 450,030 Contingent liabilities mainly refer to tax risks for which management believes that providing information regarding the timing of any cash outflows is impracticable, in view of the unpredictability and dynamics of the Brazilian legal, tax and regulatory systems. An outcome depends on the conclusions of legal proceedings. The authorization right and the deferred tax liability generated in the business combination were recorded in Copel GeT's investment. In the consolidated balance sheet these amounts will compose the balances of intangible assets and deferred income and social contribution taxes. The table below shows the consideration transferred for assets acquired and technical goodwill calculated as a result of the recognized deferred tax liability in the business combination: Schedule of consideration transferred for assets acquired and technical goodwill Fair value Fair value at the Book value adjustment acquisition date Total of net assets acquired 403,183 396,858 800,041 Technical goodwill 204,443 Consideration amount 1,004,484 The amount paid is supported by the discounted cash flow projections of the operations of the acquired wind complexes. Considering the cash acquired in the amount of R$ 93,034 911,450 If this business combination had been effective on January 1, 2023, the consolidated net operating revenue would increase by R$ 13,143 21,492,611 1,824 2,325,344

Concessions and Authorizations

Concessions and Authorizations	12 Months Ended
	Dec. 31, 2023
Concessions And Authorizations
Concessions and Authorizations	2. Concessions and Authorizations 2.1 Concession contracts or authorizations obtained by Copel Schedule of concession contracts or authorizations obtained by copel Concession agreement / authorization of the equity Interest % Maturity Copel DIS Contract 046/1999, extended by 5 th 100 07.07.2045 Elejor Contract 125/2001 - HPP Fundão 70 06.11.2040 Contract 125/2001 - HPP Santa Clara 05.10.2040 Fundão I and HGP Santa Clara I (a) Dona Francisca Energética Contract 188/1998 - HPP Dona Francisca 23 09.21.2037 UEG Araucária Authorization 351/1999 - TPP Araucária (60.9% Copel GET) 20.3 12.23.2029 Compagas Concession gas distribution contract 51 07.06.2054 Usina de Energia Eólica São João S.A. (b) MME Ordinance 173 /2012 - WPP São João 49 03.26.2047 Usina de Energia Eólica Carnaúba S.A. (b) MME Ordinance 204 /2012 - WPP Carnaúbas 49 04.09.2047 Usina de Energia Eólica Reduto S.A. (b) MME Ordinance 230 /2012 - WPP Reduto 49 04.16.2047 Usina de Energia Eólica Santo Cristo S.A. (b) MME Ordinance 233/2012 - WPP Santo Cristo 49 04.18.2047 (a) Projects had the conversion of authorization into registration, according to Authorizing Resolutions No. 14,744/2023 and 14,745/2023. (b) Subsidiaries of Voltalia São Miguel do Gostoso I Participações S.A. Hydroelectric Power Plant - HPP Small Hydroelectric Plant - SHP / Hydroelectric Generating Plant - HGP Thermal Power Plant - TPP Wind Power Plant - WPP 2.2 Concession contracts or authorizations obtained by Copel Get and its investees Schedule of concession contracts or authorizations obtained by Copel Get and its investees Generation concessions Interest % Maturity ONEROUS CONCESSION BY THE USE OF PUBLIC PROPERTY - UBP Concession Contract 001/2007 - HPP Gov. Jayme Canet Júnior (Mauá) (a) 51 06.28.2049 Concession Contract 001/2011 - HPP Colíder 100 01.30.2046 Authorization - Ordinance 133/2011 - SHP Cavernoso II 100 12.06.2050 Concession Contract 002/2012 - HPP Baixo Iguaçu 30 12.03.2049 Concession Contract 007/2013 HPP Apucaraninha 100 01.27.2027 HPP Chaminé 100 08.02.2028 HPP Derivação do Rio Jordão 100 06.21.2032 HPP Cavernoso 100 06.23.2033 PUBLIC SERVICE CONCESSIONS Concession Contract 045/1999 (Note 34.2.6) TPP Figueira 100 03.26.2019 HPP São Jorge 100 07.24.2026 HPP Gov. Ney Aminthas de Barros Braga (Segredo) 100 09.25.2032 HPP Gov. José Richa (Salto Caxias) 100 03.20.2033 Concession Contract 001/2020 UHE Guaricana 100 07.21.2028 Authorization - Resolution 278/1999 - WPP Palmas 100 09.29.2029 Dispatch 182/2002 - Hydroelectric Generating Plant - HGP Melissa, HGP Pitangui and HGP Salto do Vau (only register with ANEEL) 100 - Concession Contract 003/2016 - HPP Gov. Pedro Viriato Parigot de Souza (GPS) 100 01.03.2053 HPP Marumbi - Power generating plant registration: CGH. PH. PR. 001501-6.02 100 - Authorization Aneel 5,373/2015 - HGP Chopim I (only register with ANEEL) 100 - Concession agreement / authorization of the equity UEG Araucária Authorization 351/1999 - TPP Araucária (20,3% - Copel) 60.9 12.23.2029 Nova Asa Branca I MME Ordinance 267/2011 - WPP Asa Branca I 100 04.25.2046 Nova Asa Branca II MME Ordinance 333/2011 - WPP Asa Branca II 100 05.31.2046 Nova Asa Branca III MME Ordinance 334/2011 - WPP Asa Branca III 100 05.31.2046 Nova Eurus IV MME Ordinance 273/2011 -WPP Eurus IV 100 04.27.2046 Santa Maria MME Ordinance 274/2012 - WPP SM 100 05.08.2047 Santa Helena MME Ordinance 207/2012 - WPP Santa Helena 100 04.09.2047 Ventos de Santo Uriel MME Ordinance 201/2012 - WPP Santo Uriel 100 04.09.2047 GE Boa Vista MME Ordinance 276 /2011 - WPP Dreen Boa Vista 100 04.28.2046 GE Farol MME Ordinance 263 /2011 - WPP Farol 100 04.20.2046 GE Olho D’Água MME Ordinance 343 /2011 - WPP Dreen Olho D'Água 100 06.01.2046 GE São Bento do Norte MME Ordinance 310 /2011 - WPP Dreen São Bento do Norte 100 05.19.2046 Esperança do Nordeste MME Ordinance 183/2015 - WPP Esperança do Nordeste 100 05.11.2050 Paraíso dos Ventos do Nordeste MME Ordinance 182/2015 - WPP Paraíso dos Ventos do Nordeste 100 05.11.2050 Usina de Energia Eólica Jangada Resolution 3,257/2011 - WPP GE Jangada 100 01.05.2042 Maria Helena Resolution 3,259/2011 - WPP GE Maria Helena 100 01.05.2042 Usina de Energia Eólica Potiguar MME Ordinance 179/2015 - WPP Potiguar 100 05.11.2050 Usina de Energia Eólica Guajiru Resolution 3,256/2011 - WPP Dreen Guajiru 100 01.05.2042 Usina de Energia Eólica Cutia Resolution 3,258/2011 - WPP Dreen Cutia 100 01.05.2042 São Bento do Norte I Ordinance 349/2015 - WPP São Bento do Norte I 100 08.04.2050 São Bento do Norte II Ordinance 348/2015 - WPP São Bento do Norte II 100 08.04.2050 São Bento do Norte III Ordinance 347/2015 - WPP São Bento do Norte III 100 08.04.2050 São Miguel I Ordinance 352/2015 - WPP São Miguel I 100 08.04.2050 São MigueI lI Ordinance 351/2015 - WPP São Miguel II 100 08.04.2050 São Miguel III Ordinance 350/2015 - WPP São Miguel III 100 08.04.2050 Foz do Chopim (b) Authorization 114/2000 - SHP Arturo Andreoli 35.77 07.07.2034 SHP Bela Vista Resolution 913/2017 - transfer of title under Resolution 7,802/2019 100 01.02.2041 F.D.A. Electricity Generation (Note 34.2.6) Generation Concession Contract 002/2020 100 12.21.2024 Jandaíra I Energias Renováveis Ordinance 140/2020 - WPP Jandaíra I 100 04.02.2055 Jandaíra II Energias Renováveis Ordinance 141/2020 - WPP Jandaíra II 100 04.02.2055 Jandaíra III Energias Renováveis Ordinance 142/2020 - WPP Jandaíra III 100 04.02.2055 Jandaíra IV Energias Renováveis Ordinance 139/2020 - WPP Jandaíra IV 100 04.02.2055 EOL Potiguar B 141 SPE S.A. Ordinance 02/2019 - WPP Vila Maranhão I 100 01.11.2054 EOL Potiguar B 142 SPE S.A. Ordinance 12/2019 - WPP Vila Maranhão II 100 01.14.2054 EOL Potiguar B 143 SPE S.A. Ordinance 13/2019 - WPP Vila Maranhão III 100 01.14.2054 EOL Potiguar B 61 SPE S.A. Ordinance 453/2019 - WPP Ventos de Vila Mato Grosso I 100 12.06.2054 Ventos de Vila Paraíba IV SPE S.A. Ordinance 10/2019 - WPP Vila Ceará I 100 01.14.2054 EOL Aventura II Ordinance 209/2018 - Aventura II 100 06.05.2053 EOL Aventura III Ordinance 220/2018 - Aventura III - REA n° 7.820/2019 100 06.11.2053 EOL Aventura IV Ordinance 215/2018 - Aventura IV 100 06.05.2053 EOL Aventura V Ordinance 213/2018 - Aventura V 100 06.05.2053 EOL SRMN I S.A. Ordinance 196/2018 - Santa Rosa e Novo Mundo I 100 06.04.2053 EOL SRMN II S.A. Ordinance 194/2018 - Santa Rosa e Novo Mundo II 100 06.04.2053 EOL SRMN III S.A. Ordinance 197/2018 - Santa Rosa e Novo Mundo III 100 06.04.2053 EOL SRMN IV S.A. Ordinance 188/2018 - Santa Rosa e Novo Mundo IV 100 06.01.2053 EOL SRMN V S.A. Ordinance 189/2018 - Santa Rosa e Novo Mundo V - Resolution 7.783/2019 100 06.01.2053 (a) Aneel Authorizing Resolution No. 14,435/2023 and Aneel Approving Resolution No. 3,242/2023 granted the request to restore the grant period for explorating the plant in 763 days, changing the expiration date to June 28, 2049. (b) Aneel Authorizing Resolution No. 14,896/2023 granted the request to restore the concession period for explorating the plant by 986 days, changing the expiration date to July 7, 2034. Transmission concessions Interest % Maturity Next tariff Transmission lines and substations concession agreements Contract 060/2001 - Transmission facilities (sundry Transmission lines and Substations) - extended by the 3 rd 100 01.01.2043 2023 (b) Contract 075/2001 - Transmission line 230 kV Bateias - Jaguariaíva 100 08.17.2031 (a) Contract 006/2008 - Transmission line 230 kV Bateias - Pilarzinho 100 03.17.2038 2023 (c) Contract 027/2009 - Transmission line 525 kV Foz do Iguaçu - Cascavel Oeste 100 11.19.2039 2025 Contract 010/2010 - Transmission line 500 kV Araraquara II - Taubaté 100 10.06.2040 2026 Contract 015/2010 - Substation Cerquilho III 230/138 kV 100 10.06.2040 2026 Contract 022/2012 - Transmission line 230 kV Londrina - Figueira and Transmission line 230 kV Foz do Chopim - Salto Osório 100 08.27.2042 2023 (c) Contract 002/2013 - Transmission line 230 kV Assis - Paraguaçu Paulista II e Substation Paraguaçu Paulista II 230 kV 100 02.25.2043 2023 (c) Contract 005/2014 - Transmission line 230 kV Bateias - Curitiba Norte e Substation Curitiba Norte 230/138 kV 100 01.29.2044 2024 Contract 021/2014 - Transmission line 230 kV Foz do Chopim - Realeza e Substation Realeza 230/138 kV 100 09.05.2044 2025 Contract 022/2014 - Transmission line 500 kV Assis - Londrina 100 09.05.2044 2025 Contract 006/2016 - Transmission line 525 kV Curitiba Leste - Blumenau 100 04.07.2046 2026 Contract 006/2016 - Transmission line 230 kV Baixo Iguaçu - Realeza Contract 006/2016 - Transmission line 230 kV Curitiba Centro - Uberaba Contract 006/2016 - Substation Medianeira 230/138 kV Contract 006/2016 - Substation Curitiba Centro 230/138 kV Contract 006/2016 - Substation Andirá Leste 230/138 kV Concession agreement / authorization of the equity Costa Oeste Transmissora Contract 001/2012: 100 01.12.2042 2027 Transmission line 230 kV Cascavel Oeste - Umuarama Substation Umuarama 230/138 kV Caiuá Transmissora Contract 007/2012: 49 05.10.2042 2027 Transmission line 230 kV Umuarama - Guaíra Transmission line 230 kV Cascavel Oeste - Cascavel Norte Substation Santa Quitéria 230/138/13,8 kV Substation Cascavel Norte 230/138/13,8 kV Marumbi Transmissora Contract 008/2012: 100 05.10.2042 2027 Transmission line 525 kV Curitiba - Curitiba Leste Substation Curitiba Leste 525/230 kV Integração Maranhense Contract 011/2012: Transmission line 500 kV Açailândia - Miranda II 49 05.10.2042 2027 Matrinchã Transmissora Contract 012/2012: 49 05.10.2042 2027 Transmission line 500 kV Paranaíta - Cláudia Transmission line 500 kV Cláudia - Paranatinga Transmission line 500 kV Paranatinga - Ribeirãozinho Substation Paranaíta 500 kV Substation Cláudia 500 kV Substation Paranatinga 500 kV Guaraciaba Transmissora Contract 013/2012: 49 05.10.2042 2027 Transmission line 500 kV Ribeirãozinho - Rio Verde Norte Transmission line 500 kV Rio Verde Norte - Marimbondo II Substation Marimbondo II 500 kV Paranaíba Transmissora Contract 007/2013: 24.5 05.02.2043 2023 (c) Transmission line 500 kV Barreiras II - Rio das Éguas Transmission line 500 kV Rio das Éguas - Luziânia Transmission line 500 kV Luziânia - Pirapora 2 Mata de Santa Genebra Contract 001/2014: 50.1 05.14.2044 2024 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 Fernão Dias 500/440 kV Cantareira Transmissora Contract 019/2014: Transmission line Estreito - Fernão Dias 49 09.05.2044 2025 Uirapuru Transmissora Contract 002/2005: Transmission line 525 kV Ivaiporã - Londrina 100 03.04.2035 (a) (a) Do not undergo tariff review and RAP reduced to 50% in the 16 th (b) Review postponed to 2024 (but referring to 2023), under the terms of Order No. 402/2023. (c) Aneel Homologatory Resolution 3,205/2023 repositioned the RAP of the transmission companies. However, the effects were disregarded in Homologatory Resolution 3,216/2023 for the 2023/2024 RAP cycle and will be processed in the 2024/2025 cycle, after the publication of Order No. 4,675/2023.

Basis of Preparation

Basis of Preparation	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Basis of Preparation	3. Basis of Preparation The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board, IASB. Executive Board declares that all relevant information specific to consolidated financial statements, and only those, are being evidenced and correspond to those used in management. The issuance of these consolidated financial statements was authorized by the Board of Directors on April 10, 2024. 3.1 Functional and presentation currency The consolidated financial statements are presented in Brazilian Reais, which is the functional and presentation currency of the Company. Balances herein have been rounded to the nearest thousand, unless otherwise indicated. 3.2 Basis of measurement The consolidated financial statements were prepared based on the historical cost, except for certain financial instruments and investments measured at fair value, as described in the respective accounting policies and notes. 3.3 Use of estimates and judgments In the preparation of these consolidated 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. Actual results may differ from those estimates, which are reviewed on a continuous basis. The revisions to the estimates are recognized prospectively. 3.3.1 Judgments The Notes below are those containing information about judgments made in applying of accounting policies with significant impacts on the amounts recognized in the consolidated financial statements: • Notes 4.1 and 15 - Basis of consolidation and Investments: assessment of the existence of control and significant influence; • Notes 4.2 and 34 - Financial instruments: definition of the category of financial instruments. • Notes 4.19 and 39 - Assets held for sale and discontinued operations: assessment of sale as highly probable. 3.3.2 Uncertainties over assumptions and estimates The Notes below are those containing information about the main assumptions regarding the future and other main sources of uncertainty in estimates with a reasonable possibility of leading to significant adjustments in the values of assets and liabilities in the next financial year: • Notes 4.3 and 8 - Sectorial financial assets and liabilities: forecast of values that will be included in the tariff review process; • Notes 4.4 and 9 - Accounts receivable related to the concession: forecast of cash flows and the indemnifiable balance of the concession contracts; • Notes 4.5 and 10 - Contract assets: definition of the contract remuneration rate, allocation of price to performance obligations and forecast of cash flows; • Notes 4.8 and 16 - Property, plant and equipment: estimated useful life of assets; • Notes 4.9 and 17 - Intangible assets: estimated useful life of assets; • Notes 4.10.1 and 7.2 - Expected Credit Losses: estimate of amounts that will not be received; • Notes 4.10.2 and 16.4 - Impairment of non-financial assets: definition of assumptions, determination of the discount rate and forecast of cash flows; • Notes 4.11 and 28 - Provisions for legal claims and contingent liabilities: estimated losses on legal claims; • Notes 4.11 and 12.2.1 - Provision for allocation of PIS and Cofins credits: assessment of amounts that may be required to be refunded to consumers; • Notes 4.12 and 4.13 - Revenue recognition: estimate of unbilled amounts and construction margin; • Note 4.14 - Power purchase and sale transactions in the Spot Market (Electric Energy Trading Chamber - CCEE): forecast of amounts to be billed by CCEE; • Notes 4.15 and 34.2.10 - Derivative financial instruments: mark to market of energy purchase and sale contracts; • Notes 4.16.2 and 12.1 - Deferred income tax and social contribution: forecast of future taxable income for recoverability of taxes; • Notes 4.17 and 22 - Post-employment benefits: actuarial assumptions for evaluating pension and assistance plans; • Notes 4.18 and 26 - Right to Use Assets and Lease Liabilities: definition of the discount rate for contracts. 3.4 Management’s judgment ongoing 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 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 public concessions; (ii) robust equity; (iii) strong operating cash generation, including financial capacity to settle commitments entered into with financial institutions; (iv) historical profitability; and (v) fulfillment of the objectives and targets outlined in the Company's Strategic Planning, which is approved by Management, monitored and reviewed periodically, seeking the continuity of its activities. 3.5 Restatement of comparative balances Due to the presentation of the discontinued operation balances resulting from the ongoing divestment process of the subsidiaries Compagas and UEGA, and the sale of Copel Telecomunicações S.A. in August 2021, described in Note 39, the balances of the Statements of Income and Cash Flows are being restated, for comparability purposes, as per the following tables: Schedule of restatement of comparative balances 12.31.2022 As previously stated Adjustments Restated STATEMENTS OF INCOME NET OPERATING REVENUE 21,927,721 (1,392,380) 20,535,341 Operating costs (16,928,407) 1,322,823 (15,605,584) GROSS PROFIT 4,999,314 (69,557) 4,929,757 Selling expenses (186,740) 11,071 (175,669) General and administrative expenses (803,721) 70,026 (733,695) Other operational income (expenses) (1,571,194) 20,996 (1,550,198) Equity in earnings of investees 478,577 - 478,577 Profit before financial results and taxes 2,916,236 32,536 2,948,772 Financial results (1,966,037) (39,847) (2,005,884) Operating profit 950,199 (7,311) 942,888 Income tax and social contribution 199,122 81,977 281,099 Net income for the period - continuing operations 1,149,321 74,666 1,223,987 Result of discontinued operations - (74,666) (74,666) Net income 1,149,321 - 1,149,321 Attributed to controlling shareholders 1,112,007 - 1,112,007 Attributed to non-controlling interest 37,314 - 37,314 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 209,987 - 209,987 Total comprehensive income 1,359,308 - 1,359,308 Attributed to controlling shareholders 1,319,273 - 1,319,273 Attributed to non-controlling interest 40,035 - 40,035 STATEMENTS OF CASH FLOWS Cash flow from operational activities 3,902,649 - 3,902,649 Net income 1,149,321 74,666 1,223,987 Profit adjustments 2,293,118 (306,736) 1,986,382 Changes in assets and liabilities 1,883,234 2,709 1,885,943 Taxes and charges paid (1,423,024) 51,534 (1,371,490) Equity in earnings of investees - 177,827 177,827 Cash flow from investment activities (2,774,996) - (2,774,996) Property, plant and equipment and intangible assets (2,880,829) 580,969 (2,299,860) Other activities 105,833 (22,967) 82,866 Discontinued operations - (558,002) (558,002) Cash flow from financing activities (1,922,041) - (1,922,041) Issue of Debentures 305,928 - 305,928 Loan and lease payments (60,200) 2,988 (57,212) Other activities (2,167,769) - (2,167,769) Discontinued operations - (2,988) (2,988) Total effects on cash and cash equivalents (794,388) - (794,388) 12.31.2021 As previously stated Adjustments Restated STATEMENTS OF INCOME NET OPERATING REVENUE 23,984,287 (3,008,071) 20,976,216 Operating costs (19,119,637) 2,411,729 (16,707,908) GROSS PROFIT 4,864,650 (596,342) 4,268,308 Selling expenses (194,998) 8,316 (186,682) General and administrative expenses (924,561) 53,703 (870,858) Hydrological risk renegotiation - GSF 1,570,543 - 1,570,543 Other operational income (expenses) (235,910) 15,075 (220,835) Equity in earnings of investees 366,314 - 366,314 Profit before financial results and taxes 5,446,038 (519,248) 4,926,790 Financial results (327,361) (19,004) (346,365) Operating profit 5,118,677 (538,252) 4,580,425 Income tax and social contribution (1,259,632) 81,108 (1,178,524) Net income for the period - continuing operations 3,859,045 (457,144) 3,401,901 Result of discontinued operations 1,189,557 457,144 1,646,701 Net income 5,048,602 - 5,048,602 Attributed to controlling shareholders 4,952,573 - 4,952,573 Attributed to non-controlling interest 96,029 - 96,029 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 152,745 - 152,745 Total comprehensive income 5,201,347 - 5,201,347 Attributed to controlling shareholders 5,105,174 - 5,105,174 Attributed to non-controlling interest 96,173 - 96,173 STATEMENTS OF CASH FLOWS Cash flow from operational activities 3,386,832 - 3,386,832 Net income 3,859,045 (457,144) 3,401,901 Profit adjustments (1,979,865) 150,773 (1,829,092) Changes in assets and liabilities 2,675,188 (101,830) 2,573,358 Taxes and charges paid (1,203,156) (84,074) (1,287,230) Equity in earnings of investees 35,620 492,275 527,895 Cash flow from investment activities 31,908 - 31,908 Property, plant and equipment and intangible assets (1,825,468) 14,277 (1,811,191) Other activities (586,976) 14,846 (572,130) Discontinued operations 2,444,352 (29,123) 2,415,229 Cash flow from financing activities (2,884,427) - (2,884,427) Issue of Debentures 1,043,011 20,239 1,063,250 Loan and lease payments (51,270) 2,485 (48,785) Other activities (3,874,318) 26,755 (3,847,563) Discontinued operations (1,850) (49,479) (51,329) Total effects on cash and cash equivalents 534,313 - 534,313

Material Accounting Policies

Material Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Material Accounting Policies	4. Material Accounting Policies Material information on the Company's accounting policies is presented below. 4.1 Basis of consolidation 4.1.1 Calculation of equity in earnings of investees Investments in joint ventures and associates are recognized in the consolidated financial statements based on the equity method. Under this method, investments are initially recorded at cost and their carrying amount is increased or decreased by the recognition of the investor's interest in profit, loss and other comprehensive income generated by investees after acquisition. This method must be discontinued from the date the investment ceases to qualify as a jointly controlled or associated company. Payment of dividends decreases the carrying value of investments. When required, for the calculation of equity in earnings of investees, the investees' financial statements are adjusted to align their policies with the Parent Company's accounting policies. 4.1.2 Subsidiaries The subsidiaries are entities to which the Company 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. The balances of transactions between continuing operations and discontinued operations are also fully eliminated in the consolidated balance sheet. 4.1.3 Noncontrolling interests Noncontrolling interests are 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 procedure results in negative noncontrolling interest balance. 4.1.4 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 post profits, the investor should resume the recognition of its interest in these profits only subsequent to the point at which the portion to which it is entitled to in these subsequent profits equals its share in unrecognized losses. 4.1.5 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 proportion to the share of interest held in their assets, liabilities and profit or loss. 4.1.6 Business combination The acquisition analysis is done on a case-by-case basis to determine whether the transaction represents a business combination or an asset purchase. Transactions between companies under common control do not constitute a business combination. Assets and liabilities acquired in a business combination are accounted for using the acquisition method when control is transferred to the acquirer and are recognized at their fair value at the acquisition date. The excess of the acquisition cost over the fair value of the net assets acquired (identifiable assets acquired, net of assumed liabilities) is recognized as goodwill, presented under intangible assets. When the amount generated is negative, the bargain purchase gain is recognized directly in profit or loss. The amount paid that refers specifically to the concession right acquired in a business combination where the acquired entity is a concession operator, whose right to the concession has a known and defined term, is not characterized as goodwill and, therefore, are amortized over the concession period. Contingent liabilities related to tax, civil and labor matters, classified in the acquiree as possible and remote risk of loss, are recognized at their fair values under provision for legal claims. In acquisitions of interests in associates and in joint ventures, although they do not constitute a business combination, the net assets acquired are also recognized at fair value and the goodwill is presented in the investment. 4.2 Financial Instruments Financial instruments are recognized immediately on the trade date, that is, when the obligation or right arises. They are initially recorded at fair value, unless it is a trade receivable without a significant financing component, plus, for an item not measured at fair value through profit or loss, any directly attributable transaction costs. Accounts receivable from customers without a significant component of financing are initially measured at the price of the transaction. Fair values are determined based on market prices for financial instruments with active market, and by the present value method of expected cash flows, for those that have no quotation available in the market. After initial recognition, financial assets are only reclassified if the Company changes its business model for managing financial assets and this reclassification must be made prospectively. The Company does not have financial instruments measured at fair value through other comprehensive income, except for the asset arising from Certified Emissions Reductions - CERs of Elejor. The Company operates with derivative financial instruments as described in Note 4.15. The Company's financial instruments are classified and measured as described below. 4.2.1 Financial assets recorded at fair value through profit or loss Financial assets recorded at fair value through profit or loss include assets classified as held for trading, financial assets designated upon initial recognition as at fair value through profit or loss or financial assets required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of being sold or repurchased in the near term. Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at fair value through profit or loss, irrespective of the business model. After initial recognition, transaction costs and attributable interest expenses, when incurred, are recognized through profit or loss. 4.2.2 Financial assets measured at amortized cost These are so classified and measured when: (i) the financial asset is maintained within a business model whose objective is to maintain financial assets in order to receive contractual cash flows; and (ii) the contractual terms of the financial asset give rise, on specified dates, to cash flows that exclusively comprise payments of principal and interest on the principal amount outstanding. 4.2.3 Financial liabilities measured at amortized cost 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 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, for the initial recognition of the net carrying amount. 4.2.4 Financial liabilities measured at fair value through Profit or Loss These are liabilities designated upon initial recognition as at fair value through profit or loss and those classified as held for trading. Financial liabilities designated fair value through profit or loss are stated at fair value with the respective gains or losses in fair value recognized in the statement of income. Net gains or losses recognized in profit or loss include the interest paid on the financial liability. 4.2.5 Derecognition of financial assets and liabilities The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. The Company derecognizes financial liabilities only when its obligations are discharged, cancelled or settled. The difference between the carrying amount of the derecognized financial liability and the corresponding disbursement made, or to be made, is recorded to profit or loss. 4.3 Net sectorial financial assets and liabilities In the power distribution segment, the Company records changes in sectorial financial assets and liabilities to maintain neutrality between the billed amounts of consumer tariffs, to cover energy costs, charges and other related items, and the forecast for tariff coverage, according to the term amendment to the distribution concessionaires concession agreement, approved by Aneel Order No. 4621/2014. Net sectoral financial assets and liabilities comprise: a) Portion A Cost Variation Compensation Account - CVA, which records the variation between estimated and realized costs of energy purchase, of transmission and sectorial charges; b) financial items that correspond to other rights and obligations included in the tariff. The amounts are updated until the date of the tariff readjustment/revision and, after approval by Aneel, the new tariff is applied for the current tariff year, providing for collection or return of constituted assets and liabilities, which are then amortized. In the event of termination of the concession for any reason, the residual values of Portion A items and other financial components, not recovered or returned through tariff, must be incorporated in the calculation of the compensation, keeping rights or obligations of the concessionaire with the Granting Authority safeguarded. 4.4 Accounts receivable related to the concession Refer to financial assets of the concessions with unconditional right to receive cash by the Company, guaranteed by the Granting Authority by contractual clause and specific legislation. 4.4.1 Power distribution service concession The concession agreement for electricity distribution provides that the users of the public service remunerate part of the investments made by the concessionaire and the Granting Authority at the end of the concession indemnifies the other party. This model provides for the recognition of financial assets, contract assets in the construction period and intangible assets. The portion recognized as a financial asset refers to the indemnity 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. This indemnification aims to reimburse the Company for investments made in infrastructure, without recovery, through the tariff. The cash flows related to these assets are determined taking into account the Regulatory Compensation Basis (BRR), defined by the Granting Authority, and the fair value is recorded based on the replacement cost methodology of the assets included in the distribution infrastructure linked to the concession. 4.4.2 Piped gas distribution service concession The piped gas distribution concession agreement provides that part of the investments made by the concessionaire is remunerated by the public service users and another part is indemnified by the Granting Authority, the State of Paraná, at the end of the concession. This model provides for the recognition of financial assets, contract assets during the construction period and intangible assets. The amount that will not be amortized within the concession term is presented as Accounts receivable related to the concession and represents the amount to be reimbursed to the Company by the Granting Authority at the end of the contract term. The balances relating to the piped gas distribution service concession are presented under asset held for sale in view of the Compagas divestment process (Note 39). 4.4.3 Bonus for the grant of quota system generation concession agreement The quota system generation concession agreement provides for the payment of a bonus for the grant to the Granting Authority, pursuant to paragraph 7 of article 8 of Law 12,783/2013. This bonus is recognized as a financial asset because it represents an unconditional right to receive cash, guaranteed by the Granting Authority during the term of the concession and without risk of demand. The remuneration of this financial asset is based on the Weighted Average Cost of Capital - WACC defined by the National Energy Policy Council (CNPE) in Resolution 2/2015, which is being presented in the statement of income as operating revenue in accordance with the Company's business model. 4.4.4 Concession of power generation The Company has operated and operates concession agreements for power generation that contain indemnification clauses for the infrastructure not depreciated, amortized and/or received during the concession term. After maturity, the residual balances of the assets are transferred to Accounts receivable related to 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. 4.5 Contract assets Represented by the construction in progress or in service of the infrastructure delegated by the Granting Authority, conditional upon the receipt of revenue not only by the passage of time, but after fulfilling the performance obligation to maintain and operate the infrastructure. 4.5.1 Power distribution service concession Represents the concessionaire's contractual right related to the works under construction to meet the needs of the concession, accounted for at cost plus financial charges, when applicable. When the assets are put into operation, the assets are transferred to the intangible asset, in the amount equivalent to what will be remunerated by the user through payment of the fee for the use of the services, or to the accounts receivable associated to the concession, in the amount equivalent to the residual portion of the assets not amortized, which will be reverted to the Granting Authority through indemnification at the end of the concession. 4.5.2 Power gas distribution service concession Construction in progress for the distribution of piped gas which will be transferred to intangible assets upon their entry in operation and to the extent that the right (authorization) is received to charge the users of the public service. The amount that will not be amortized within the term of the concession is transferred to Accounts receivable related to the concession. The balances relating to the piped gas distribution service concession are presented under asset held for sale in view of the Compagas divestment process (Note 39). 4.5.3 Power transmission concession Represents the balance of public electricity transmission contracts signed with the Granting Authority to build, operate and maintain the high voltage lines and substations of the generation centers up to the distribution points. During the term of the concession agreement, the Company receives, subject to its performance, a remuneration denominated Annual Revenue Allowance (RAP) that remunerates the investments made in the construction of the infrastructure and covers also, the costs of operation and maintenance incurred. After the beginning of the commercial operation and insofar as the operation and maintenance service - O&M is provided, the portion of RAP referring to O&M revenue is recognized in profit or loss at fair value, on a monthly basis, and billed together with the revenue part recognized in the construction phase, referring to the remuneration of the built-up assets. This amount billed after complying with the O&M performance is reclassified to the financial asset under Customers until its effective receipt. The Company estimates its revenue in the construction phase at fair value based on the budgeted cost of the work and used by management as a parameter for bidding on the concession auction. Fair value revenue comprises the budgeted cost for the entire construction period plus the construction margin, which represents sufficient profit to cover the costs of managing and monitoring the work. The remuneration rate of each concession is determined by the projection of the expected cost, of the profit margin on the cost in the construction phase and also of the projection of the RAP to be received, already net of the variable consideration estimate (PV) and the RAP part of the O&M performance. This fair value valuation technique using the income approach discounts cash flow for the entire concession period, determining at initial recognition the implied rate that zeroes the flow over time. This remuneration rate is fixed at the initial period and does not change during the performance of the contract and represents the market rate in effect at the time under the conditions of the negotiation between parties. The assets arising from the construction of the transmission infrastructure are formed by the recognition of construction revenue, according to the percentage of completion of the construction (Note 4.13), and by their financial remuneration (Note 4.12.2). The Company recognizes gains and losses due to efficiency or inefficiency in the construction of the infrastructure and due to periodic tariff review (RTP), when incurred, directly in the statement of income for the year. 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). Existing System Basic Network - RBSE The assets that compose the Existing System Basic Network - RBSE are made up of an economic component, referring to the cost of capital of the assets not depreciated in July 2017, and a financial component, resulting from the right for the Annual Permitted Revenue (RAP) of the Concession Agreement No. 060/2001, not received in the period from January 2013 to June 2017, plus monetary adjustment and remuneration interest. 4.6 Accounts payable related to the concession These refer to the amounts set forth in the concession agreement in connection with the right to explore hydraulic power generation potential (onerous concession), whose agreement is signed as Use of Public Property (UBP) agreements. The obligation 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 contractual payments. 4.7 Inventories (including property, plant and equipment and contract assets) Materials and supplies in inventory, classified under current assets, and those assigned for investments, classified under property, plant and equipment, and contract assets, have been recorded at their average acquisition cost. Recorded amounts do not exceed their net realizable value. 4.8 Property, Plant and Equipment The property, plant and equipment 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 lives of the assets related to concession's infrastructure. Property, plant and equipment 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 property, plant and equipment are depreciated using the straight-line method based on estimates of their useful lives, which are reviewed annually and adjusted if necessary. Costs directly attributable to construction works as well as interest and financial charges on borrowings 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. 4.9 Intangible Assets These comprise software acquired from third parties and software developed in-house and are measured at acquisition cost and amortized over five years, besides Intangible assets from Concession Agreements below. 4.9.1 Onerous concession of electric power generation and piped gas Corresponds to acquisition of exploration rights on hydropower potential and piped gas whose onerous concession contract is signed as Use of Public Property - UBP and/or Grant Bonus. This asset is recognized at the present value of future cash disbursements during the Concession Agreement term. At the date of start of commercial operation or acquisition of exploration rights on hydropower potential and piped gas, the amount presented is fixed and amortized over the concession period. 4.9.2 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 and subsequent changes, arising from the amounts recovered from the cost with the adjustment of the Energy Reallocation Mechanism - MRE (GSF). The amount was transformed by Aneel into an extension of the concession period, which is amortized on a straight-line basis until the end of the new concession period. 4.9.3 Power distribution service concession This comprises the right to control infrastructure, built or acquired as part of the electric energy public service concession, and the right to charge fees to the users of the public service. 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 the Company during the concession period. During the infrastructure construction phase costs are classified as contract assets (Note 4.5). 4.9.4 Piped gas distribution service concession Intangible assets for piped gas distribution services, which correspond to the right to charge users for the gas supply. This intangible asset was initially recognized at acquisition 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. During the infrastructure construction phase, costs are classified as contract assets (Note 4.5). The balances relating to the piped gas distribution service concession are presented under asset held for sale in view of the Compagas divestment process (Note 39). 4.9.5 Intangible assets acquired separately Intangible assets with a finite 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 in estimate being accounted for on a prospective basis. 4.9.6 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. 4.10 Impairment of assets Assets are assessed to detect evidence of impairment. 4.10.1 Financial assets Provisions for losses on financial assets are based on assumptions about default risk, existing market conditions and future estimates at the end of each year. The Company applies the simplified approach of IFRS 9 to the measurement of expected credit losses for the entire existence of financial assets that do not have significant financing components, by considering a provision for expected loss over a useful life for all trade accounts receivable. To measure expected credit losses, trade accounts receivable is grouped based on shared credit risk characteristics, number of days late, in the amount considered enough to cover losses on the realization of these assets, based on specific criteria of the payment history, collection actions carried out for the credit recovery and relevance of the amount due in the receivables portfolio. 4.10.2 Non-financial assets When there is a loss arising from situations in which the asset's book value exceeds its recoverable amount, defined as the higher of the asset's value in use and the fair value net of the asset's selling expenses, this loss is recognized in profit or loss for the year. For impairment testing 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 at the reporting date. In case of reversal of impairment losses that had been recorded in prior years, this reversal is recognized in current year's profit or loss. Assets arising from onerous concession and rights of concession and/or authorization to generate electricity, classified as intangible assets, have their impairment tested along with the other assets of that cash- generating unit. The impairment of contract assets in their construction phase is tested immediately, mainly considering the use of the effective interest rate fixed at the beginning of the project and carried to the end of the concession cash flow. After the beginning of the commercial operation, the portion of revenue recognized is tested for impairment in the accounts receivable from customers. For the receivable part conditioned to fulfill the performance obligation to maintain and operate the infrastructure, the Company has no history and no expectation of losses, since amount is subject to guarantee structures, via shared apportionment of eventual default losses among the other members of the national interconnected system managed by National Electric System Operator (ONS) and by the jurisdiction of the sector. 4.11 Provisions Provisions are recognized when: i) the Company has a present obligation (legal or not formalized) 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, which requires use of judgment by Management, supplemented by the experience of similar past transactions and, in some cases, by independent expert reports. The amounts corresponding to the main portion of the provision are recognized in the operating result or in assets and the monetary restatement, if any, is recognized in the financial result. Socio-environmental provisions are recorded under assets when incurred during the implementation phase of projects, or even later, after entry into commercial operation, when considered conditions for obtaining/renewing operation and maintenance licenses. Contingent assets and liabilities are not recognized in accounting but are disclosed in notes to the financial statements when it is probable that future economic benefits will be recognized, for the assets, or when the probability of an outflow of resources is assessed as possible, in the case of liabilities. 4.12 Revenue recognition 4.12.1 Revenue from contracts with customers Revenue is measured based on the consideration that the Company expects to receive in a contract with the customer, net of any variable consideration. The Company recognizes revenues when it transfers control of the product or service to the customer and when it is probable to receive the consideration considering the client's ability and intention to pay the consideration when due. The Company's operating revenue comes mainly from the electricity supply and from the electric network availability. The revenue from electricity supply is recognized monthly based on the data for billing that are determined by the average MW of contracted electricity and declared with the CCEE. When the information is not available, the Company estimates the revenue considering the contracts’ rules, the price estimate and the volume provided. For wind power generation companies subject to minimum generation amounts, the Company understands that it is subject to variable consideration, and for this reason, includes a provision for non-performance based on the annual generation estimates, reducing revenue. Revenue from electric power supply and network availability is recognized monthly based on measured and effectively billed energy. In addition, the Company records unbilled revenue, by estimate based on the last measurement taken. and/or considering the contracted and seasonalized energy in the month. The concession contract for the public electricity distribution service provides for compensation for non- performance of quality indicators which, when incurred, are accounted for as a reduction in revenue from the use of the main distribution and transmission grid. 4.12.2 Interest income Interest income is recognized when it is probable that future economic benefits will flow to the Company and its amount can be reliably measured. Interest income is recognized on a straight-line basis and based on time and the effective interest rate on outstanding principal amounts. The effective interest rate is the one that discounts the estimated future cash receipts calculated during the estimated life of the financial asset in relation to initial net carrying amount of that asset. Regarding the contract assets of the power transmission concession, financial compensation revenue is recognized using the implicit remuneration rate established at the beginning of each project, which is presented in the statement of income as operating income in accordance with the Company's business model. 4.13 Construction revenues and costs Revenue related to construction services for infrastructure in the power transmission and distribution services, and gas distribution, are recognized over time based on the stage of completion of the work. The respective costs are recognized when incurred, in the statement of income for the year, as construction cost. Given that Copel DIS and Compagas outsource the construction of distribution infrastructure to unrelated parties through works carried out in the short term, 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 transmission activity derives from a calculation methodology that considers business risk. The balances of construction revenue and costs relating to the piped gas distribution service concession are presented under discontinued operations results in view of the Compagas divestment process (Note 39). 4.14 Power purchase and sale transactions in the Spot Market (Electric Energy Trading Chamber - CCEE Power purchase and sale transactions in CCEE are recorded on the accrual basis of accounting, based on data released by CCEE, which are calculated by the product of the Differences settlement prices - PLD mul

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Cash and Cash Equivalents	5. Cash and Cash Equivalents Schedule of cash and cash equivalents 12.31.2023 12.31.2022 12.31.2021 Cash and bank accounts 223,298 222,641 231,372 Financial investments with immediate liquidity 5,411,325 2,455,816 3,241,473 5,634,623 2,678,457 3,472,845 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 income net of income tax 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, depending on the incidence of IOF and the liquidity period negotiated at the time of contracting, have post-fixed interest rates between 92.0 103,5 The balance as of December 31, 2023, includes the funds received resulting from the public offering for primary distribution of 246,256,841 2,031,619

Bonds and Securities

Bonds and Securities	12 Months Ended
	Dec. 31, 2023
Bonds And Securities
Bonds and Securities	6. Bonds and Securities The Company holds securities that yield variable interest rates. The term of these securities ranges from 1 to 54 months from the end of the period, however, most of the balance is recorded in noncurrent assets as they refer to funds tied to the financial guarantee of long-term contracts. Schedule of bonds and securities Category Index 12.31.2023 12.31.2022 Units in Funds (a) CDI 410,012 353,454 Bank Deposit Certificates - CDB 96% to 101% of CDI 85,483 77,602 495,495 431,056 Current 4,763 93 Noncurrent 490,732 430,963 Interbank Deposit Certificate - CDI (a) These are mostly reserve accounts intended for the fulfillment of contracts with the BNDES.

Trade Accounts Receivable

Trade Accounts Receivable	12 Months Ended
	Dec. 31, 2023
Trade Accounts Receivable
Trade Accounts Receivable	7. Trade Accounts Receivable Schedule of trade accounts receivable Consolidated Balances Overdue Overdue for more Total Total falling due up to 90 days than 90 days 12.31.2023 12.31.2022 Electricity sales to final customers and Charges for use of the system - Copel DIS (a) 2,428,632 395,161 157,947 2,981,740 2,513,664 Electricity sales to final customers 207,084 4,414 6,303 217,801 208,631 Other consumers receivables 90,694 71,771 39,850 202,315 111,436 Energy supply - Concessionaires, permission holder and trading companies 437,348 24,184 9,555 471,087 483,218 CCEE (7.1) 70,048 - 119,665 189,713 196,627 Charges for use of the transmission system 68,161 7,314 10,680 86,155 71,466 Gas distribution - - - - 138,770 (-) Expected credit losses (7.2) (19,588) (40,195) (222,599) (282,382) (271,943) 3,282,379 462,649 121,401 3,866,429 3,451,869 Current 3,761,170 3,342,050 Noncurrent 105,259 109,819 (a) Includes the balance of debt installments at present value, considering the amount to be discounted, the realization dates, the settlement dates and the discount rate of 1.22% p.m. (1.10% p.m. on December 31, 2022). 7.1 Electricity Trading Chamber - CCEE Balance receivable deriving from the positive position in the monthly settlement of the spot market centralized by CCEE. Amounts are received in the second month following the recognition of revenue or offset against future settlements when the result is negative for the subsidiary. Of the total presented, R$ 119,665 Copel GeT filed a lawsuit in 2018 against Aneel with the aim of challenging the resolutions that rejected the request to recognize the exclusion of liability for the displacement of the implementation schedule of the HPP Colíder contained in Concession Contract No. 01/2011-MME-UHE Colíder, of which it is the holder, while also maintaining the supply schedule in the Power Trading Contracts in the Regulated Environment (CCEAR). A provisional injunction in favor of the Company was granted by the Federal Regional Court of the 1 st The contracted energy of the plant is 125 MW average. For overdue periods the contract was fulfilled and, due to the fact it is awaiting a decision on the merits of the lawsuit, the Company recognized the revenue limited to the financial covenants of the agreement and the regulatory rules, as well as the cost of energy to cover the contractual guarantee. 7.2 Expected credit losses Schedule of expected credit losses Consolidated Balance as of Additions / Write Reclassi- Balance as of Additions/ Write Balance as of Additions/ Write Reclassifica- Balance as of January 1, 2021 (Reversals) offs (a) fication (b) December 31, 2021 (Reversals) offs (a) December 31, 2022 (Reversals) offs (a) tion (NE nº 39) December 31, 2023 Electricity sales to final customers and Charges for use of the system - Copel DIS 212,327 180,150 (238,394) - 154,083 114,718 (149,263) 119,538 99,685 (85,356) - 133,867 Electricity sales to final customers and other consumers receivables 769 436 - - 1,205 11,327 - 12,532 2,792 - - 15,324 Energy supply - Concessionaires, permission holder and trading companies 20,533 1,224 (1,994) - 19,763 (5,353) (4,583) 9,827 4,533 (834) - 13,526 CCEE (7.1) 119,665 - - - 119,665 - - 119,665 - - - 119,665 Telecommunications - 3,042 (3,153) 111 - - - - - - - - Gas distribution 12,257 (2,611) 239 - 9,885 1,064 (568) 10,381 286 (329) (10,338) - 365,551 182,241 (243,302) 111 304,601 121,756 (154,414) 271,943 107,296 (86,519) (10,338) 282,382 (a) Net losses from recovered invoice balances. (b) TEL segment discontinued in 2021; reclassifications arising from the divestment process of Copel Telecomunicações, completed in August/2021.

Net Sectorial Financial Assets

Net Sectorial Financial Assets and Liabilities	12 Months Ended
	Dec. 31, 2023
Net Sectorial Financial Assets And Liabilities
Net Sectorial Financial Assets and Liabilities	8. Net Sectorial Financial Assets and Liabilities The Sectorial Financial Assets and Liabilities comprise the differences calculated between the balances considered in the tariff coverage to cover energy costs, charges and other financial components, and the actual costs incurred, resulting in a balance to be received by the distributor or to be refunded to consumers. The current balance consists of amounts approved by Aneel in the last tariff adjustment and amounts that will be ratified in the next tariff events. Schedule of compositions of net sectorial financial assets and liabilities tariff cycle Consolidated Operating revenues Financial results Statement of Financial Position Balance as of Tariff Balance as of January 1, 2023 Constitution Amortization Updating flags Constitution December 31, 2023 Portion A Electricity purchased for resale - Itaipu 819,649 (70,066) (702,517) 59,495 - - 106,561 Electricity purchased for resale - CVA Energ (582,059) (444,221) 555,568 (86,565) 112 - (557,165) Transport of energy using the transmission system - basic grid 253,766 540,084 (244,243) 51,550 - - 601,157 Transport of energy purchased from Itaipu 10,706 50,824 (10,188) 3,251 - - 54,593 ESS 227,329 271,566 (323,495) 23,651 (56,567) - 142,484 CDE 200,493 (55,037) (149,314) 5,138 - - 1,280 Proinfa 42,078 (32,344) (22,660) (1,569) - - (14,495) Other financial components Refunds of Pis and Cofins (765,573) - 1,525,351 - - (1,462,673) (702,895) Neutrality 98,598 (41,000) (79,292) 2,072 - - (19,622) Offset of bilateral contracts under CCEAR (186) - 186 - - - - Hydrological risk (524,806) (431,385) 504,007 (23,216) - - (475,400) Tariff refunds (175,460) (92,589) 96,560 (10,118) - - (181,607) Overcontracting 436,324 327,874 (176,556) 46,848 (297) - 634,193 Itaipu Bonus 4,943 (68) (66,026) (1,076) - 58,984 (3,243) Water shortage account (71,188) - 71,188 - - - - CDE Eletrobras (184,100) 165,167 24,583 (8,336) - (39,196) (41,882) Other 107,629 (13,446) (108,315) (2,872) - - (17,004) (101,857) 175,359 894,837 58,253 (56,752) (1,442,885) (473,045) Current assets 190,699 15,473 Noncurrent assets 190,699 15,473 Current liabilities (433,914) (476,103) Noncurrent liabilities (49,341) (27,888) Consolidated Operating revenues Financial results Statement of Financial Position Balance as of Tariff Balance as of December 31, 2021 Constitution Amortization Updating flags Constitution December 31, 2022 Portion A Electricity purchased for resale - Itaipu 1,286,966 344,732 (914,566) 102,517 - - 819,649 Electricity purchased for resale - CVA Energ (475,842) (540,360) 429,160 (36,149) 41,132 - (582,059) Transport of energy using the transmission system - basic grid 180,521 213,107 (152,329) 12,467 - - 253,766 Transport of energy purchased from Itaipu 14,018 8,125 (11,823) 386 - - 10,706 ESS 531,280 417,465 (324,194) 46,467 (443,689) - 227,329 CDE (18,786) 392,608 (201,781) 28,452 - - 200,493 Proinfa 10,501 77,631 (53,235) 7,181 - - 42,078 Other financial components Refunds of Pis and Cofins (337,350) - 1,164,877 - - (1,593,100) (765,573) Neutrality 81,177 94,338 (81,461) 4,544 - - 98,598 Offset of bilateral contracts under CCEAR (184) (239) 385 (148) - - (186) Hydrological risk (604,152) (463,625) 570,582 (27,611) - - (524,806) Tariff refunds (198,997) (66,898) 101,685 (11,250) - - (175,460) Overcontracting (78,596) 522,321 53,319 15,420 (76,140) - 436,324 Itaipu Bonus (26,451) 46,915 (6,240) (4,568) - (4,713) 4,943 Water shortage account - - 76,949 (2,293) - (145,844) (71,188) CDE Eletrobras - 165,214 - (13,803) - (335,511) (184,100) Other 110,196 86,068 (100,867) 13,933 - (1,701) 107,629 474,301 1,297,402 550,461 135,545 (478,697) (2,080,869) (101,857) Current assets 383,740 190,699 Noncurrent assets 383,740 190,699 Current liabilities (139,770) (433,914) Noncurrent liabilities (153,409) (49,341) Refunds of PIS and Cofins In the annual tariff adjustment processes, Copel DIS allocated R$ 1,462,673 1,593,100

Accounts Receivables - Concessi

Accounts Receivables - Concessions	12 Months Ended
	Dec. 31, 2023
Accounts Receivables - Concessions
Accounts Receivables - Concessions	9. Accounts Receivables - Concessions Schedule of accounts receivable 12.31.2023 12.31.2022 Power distribution service concession (9.1) 1,954,679 1,442,819 Bonus from the grant of concession agreements under the quota system (9.2) 792,741 766,832 Generation concession agreements (9.3) 71,835 68,642 2,819,255 2,278,293 Current 9,354 8,603 Noncurrent 2,809,901 2,269,690 9.1 Power distribution service concession Schedule of power distribution service concession Balance as of January 1, 2022 1,200,708 Transfers from contract assets (Note 10.1) 168,072 Transfers to other receivables (assets held for disposal) (5,048) Fair value recognition 79,169 Loss on disposal (82) Balance as of December 31, 2022 1,442,819 Transfers from contract assets (Note 10.1) 451,250 Transfers to other receivables (assets held for disposal) (1,287) Fair value recognition 62,167 Loss on disposal (270) Balance as of December 31, 2023 1,954,679 Balance corresponding to the estimated portion of investments made in the public service infrastructure whose useful life exceeds the concession period and which, according to the contractual provision, will be indemnified by the Granting Authority at the end of the concession. 9.2 Bonus from the grant of concession agreements under the quota system Schedule of bonus from the grant of concession agreements Balance as of January 1, 2022 730,851 Transfers to electricity grid use charges - customers (82,458) Interest (Note 30.1) 118,439 Balance as of December 31, 2022 766,832 Transfers to electricity grid use charges - customers (88,461) Interest (Note 30.1) 114,370 Balance as of December 31, 2023 792,741 On January 5, 2016, Copel GeT entered into a 30 574,827 The amount of the bonus for the grant was recognized as a financial asset due to the unconditional right of Copel GeT to receive the amount paid with inflation adjustment based on IPCA and interest during the concession period. 9.3 Power generation concessions agreements Schedule of power generation concessions agreements Balance as of January 1, 2022 102,220 Remeasurement 1,934 Fair value adjustment (35,512) Balance as of December 31, 2022 68,642 Fair value adjustment 3,193 Balance as of December 31, 2023 71,835 Residual balance of the electricity generation assets of HPP GPS and HPP Mourão I. Copel GeT depreciated the plants until 2015, the expiration date of the concessions, and the remaining balance was reclassified to accounts receivable related to the concession and subsequently measured at the best estimate of fair value. In 2015, Copel GeT expressed to Aneel its interest in receiving the indemnifiable amount, with proof of the realization of the respective investments, and in 2022, it filed the updated indemnifiable amount evaluation report (Note 34.2.1 - e).

Contract assets

Contract assets	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Contract assets	10. Contract assets Schedule of summary of contract assets 12.31.2023 12.31.2022 Power distribution service concession (10.1) 2,201,958 2,332,171 Piped gas distribution service concession (10.2) - 30,032 Power transmission concession (10.3) 5,403,103 5,310,476 7,605,061 7,672,679 Current 284,616 220,660 Noncurrent 7,320,445 7,452,019 10.1 Power distribution service concession contract Schedule of power distribution service concession contract Consolidated Assets Special liabilities Total Balance as of January 1, 2022 1,851,866 (53,671) 1,798,195 Acquisitions 2,092,117 - 2,092,117 Customers contributions - (243,916) (243,916) Transfers to intangible assets (Note 17.1) (1,332,118) 194,794 (1,137,324) Transfers to accounts receivable - concessions (Note 9.1) (197,912) 29,840 (168,072) Loss on disposal (8,829) - (8,829) Balance as of December 31, 2022 2,405,124 (72,953) 2,332,171 Acquisitions 2,305,311 - 2,305,311 Customers contributions - (339,277) (339,277) Transfers to intangible assets (Note 17.1) (1,888,949) 273,071 (1,615,878) Transfers to accounts receivable - concessions (Note 9.1) (507,401) 56,151 (451,250) Other transfers (12,391) - (12,391) Loss on disposal (16,728) - (16,728) Balance as of December 31, 2023 2,284,966 (83,008) 2,201,958 Balance composed of works in progress mainly related to the construction and expansion of substations, distribution lines and networks and measuring equipment, measured at historical cost, net of special liabilities. As these works are concluded, the amounts are transferred to Accounts receivable related to the concessions and Intangible assets, according to the form of remuneration. During the construction phase, loans, financing and debentures costs are capitalized. In 2023, these costs totaled R$ 19,041 0.32 17,903 0.38 10.2 Piped gas distribution service concession contract Schedule of piped gas distribution service concession contract Balance as of January 1, 2022 29,815 Acquisitions 13,955 Transfers to intangible assets (Note 17.3) (13,738) Balance as of December 31, 2022 30,032 Acquisitions 25,510 Transfers to intangible assets (Note 17.3) (11,503) Reclassification (a) (44,039) Balance as of December 31, 2023 - (a) Reclassification to Assets classified as held for sale (Note 39). 10.3 Transmission service concession contract Schedule of transmission service concession contract Concession assets RBSE assets Total Balance as of January 1, 2022 3,632,386 1,427,652 5,060,038 Realization of gains/losses in business combinations 721 - 721 Transfers to electricity grid use charges - customers (389,939) (213,378) (603,317) Transfers to property, plant and equipment (3,822) - (3,822) Transfers from litigations (1,558) - (1,558) Remuneration 509,722 201,926 711,648 Construction revenue 89,166 - 89,166 Construction income 1,458 - 1,458 Loss from inefficiency (10.3.1) 56,142 - 56,142 Balance as of December 31, 2022 3,894,276 1,416,200 5,310,476 Realization of gains/losses in business combinations 722 - 722 Transfers to electricity grid use charges - customers (423,851) (294,975) (718,826) Transfers to property, plant and equipment (4,086) - (4,086) Transfers from litigations (458) - (458) Remuneration 521,308 194,722 716,030 Construction revenue 85,181 - 85,181 Construction income 1,410 - 1,410 Gain from efficiency (10.3.1) 12,654 - 12,654 Balance as of December 31, 2023 4,087,156 1,315,947 5,403,103 In June 2022, Technical Note No. 85/2022-SGT/Aneel was issued, which dealt with the analysis of the requests for reconsideration on the payment of the financial component and reprofiling of the RBSE Assets, with a monocratic decision (Order No. 1,762/2022) deliberated by a director of Aneel on the subject. This decision was suspended by the collegiate, according to Order No. 1,844/2022, and the terms of that Technical Note are under discussion by the advisors of the Aneel Board of Directors, together with the Superintendence of Tariff Management and Economic Regulation, about the assumptions, methodologies and calculations considered for the formation of this tariff component. More recently, on April 27, 2023, Technical Note No. 85/2023-SGT/Aneel was issued, which presented a technical analysis of the statements about the calculations presented in Technical Note No. 085/2022-SGT/Aneel. Considering that this matter has not yet been deliberated by Aneel Board of Directors, the values approved by Aneel Resolution No. 2,847 of April 22, 2021, are still in effect and appropriate. 10.3.1 Gain (loss) due to efficiency or inefficiency in the implementation and operation of transmission infrastructure In the construction and operation of the transmission infrastructure, possible positive or negative impacts are expected due to delays and additional costs due to environmental issues, variation in costs, mainly with cables and structures when indexed to foreign currency, additional easement costs and land negotiations, potential earthworks for unforeseen events, early maturity of commercial transactions and RAP revision/readjustment according to the regulatory standards and contractual provisions. Changes in the original project that affect its profitability are recognized directly in the statement of income when incurred, except for the part of RAP related to the operation and maintenance performance of the assets that is recognized as the services are performed. In June 2023, Aneel ratified the tariff review of Copel GeT Concession contracts No. 006/2008 - Bateias/Pilarzinho, No. 022/2012 - Londrina/Figueira and No. 002/2013 - Assis/Paraguaçu Paulista II, with positive repositioning in nominal terms of 11.15 4.15 7.84 4,014 30,654 10.3.2 Assumptions adopted for the calculation of contract assets Schedule of assumptions adopted for the calculation of contract assets . 12.31.2023 12.31.2022 Concession assets RBSE assets Concession assets RBSE assets Financial Economic Financial Economic Construction margin 1.65 N/A N/A 1.65 N/A N/A Operating and maintenance margin 1.65 N/A N/A 1.65 N/A N/A Remuneration rate (a) 9.60 8.11 11.10 9.58 8.11 11.10 Contract correction index IPCA IPCA IPCA IPCA IPCA IPCA Annual RAP, according to Ratifying Resolution (c) 574,028 201,158 157,525 523,713 91,276 151,560 (a) Average rate of contracts (b) Contract 075/2001 - LT 230 kV Bateias - Jaguariaíva, from Copel GET, and contract 002/2005 - LT 525 kV Ivaiporã - Londrina, from Uirapuru, are adjusted by the IGPM. (c) increase in the RAP financial portion of RBSE assets, due to the re-profiling defined by Aneel Homologatory Resolution No. 2,847/2021.

Other Receivables

Other Receivables	12 Months Ended
	Dec. 31, 2023
Other Receivables
Other Receivables	11. Other Receivables Schedule Of other receivables 12.31.2023 12.31.2022 Fair value in the purchase and sale of power (Note 34.2.10) 1,101,684 1,081,758 Services in progress (a) 328,972 369,916 CDE Transfer (11.1) 133,375 83,649 Materials and supplies for power electricity 61,317 58,367 Disposals and decommissioning in progress 48,228 39,768 Advance payments to employees 17,333 20,768 Contractual advances to suppliers 15,371 12,709 Bonus for voluntary consumption reduction 2,917 2,917 Employees transferred compensation to be recovered 503 1,261 Other receivables 93,372 157,719 1,803,072 1,828,832 Current 949,732 897,380 Noncurrent 853,340 931,452 (a) Refers, most of which, to the Research and Development and Energy Efficiency programs, which upon conclusion are offset against the respective liability recorded for this purpose. 11.1 CDE Transfer Values of the Energy Development Account - CDE to cover tariff discounts on electricity distribution tariffs, defined in Law No. 10,438/2002 and Decree No. 7,891/2013. The values are stipulated in the Annual Tariff Adjustment/Revision and correspond to the period from June of the current year to May of the next year. Monthly, the Company estimates the differences to be compensated in the next tariff adjustment.

Taxes

Taxes	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Taxes	12. Taxes 12.1 Deferred income tax and social contribution Schedule of deferred income tax and social contribution Consolidated Recognized Recognized Balance as of Recognized Other comprehensive Balance as of Recognized Other Reclassi- comprehensive Balance as of January 1, 2022 in income (a) income December 31, 2022 in income (a) fication (b) income December 31, 2023 Noncurrent assets Provision for allocation of PIS and Cofins credits - 629,427 - - 629,427 19,985 - - - 649,412 Provisions for legal claims 502,873 132,175 - - 635,048 (41,717) 4,643 (5,496) - 592,478 Post-employment benefits 429,121 22,724 - (88,548) 363,297 14,774 - (2,466) 129,007 504,612 Fair value in the purchase and sale of power 185,460 65,700 - - 251,160 5,060 - - - 256,220 Impairment of assets 313,275 (17,486) - - 295,789 (73,376) - (9,126) - 213,287 Voluntary retirement program 23,030 (22,551) - - 479 207,330 - - - 207,809 Expected credit losses 151,149 (11,412) - - 139,737 1,852 - (633) - 140,956 Tax losses and negative tax basis 121,802 73,260 - - 195,062 (55,382) (124) (36,271) - 103,285 Taxes with suspended liability 74,665 7,516 - - 82,181 7,672 - - - 89,853 Lease liability 55,659 19,124 - - 74,783 (121) - - - 74,662 Research and development and energy efficiency programs 138,849 (11,766) - - 127,083 (59,818) - - - 67,265 Amortization - concession 52,429 5,220 - - 57,649 5,220 - - - 62,869 Provisions for performance and profit sharing 115,871 (100,957) - - 14,914 35,889 - - - 50,803 Concession contracts 19,769 (1,067) - - 18,702 (1,069) - - - 17,633 Others 101,047 22,814 - - 123,861 5,011 - - - 128,872 2,284,999 812,721 - (88,548) 3,009,172 71,310 4,519 (53,992) 129,007 3,160,016 (-) Noncurrent liabilities Concession contracts 1,788,474 51,919 8,155 - 1,848,548 6,891 209,086 (38,064) - 2,026,461 Deemed cost of property, plant and equipment 326,497 (18,810) - - 307,687 (16,769) - - - 290,918 Accelerated depreciation 102,324 25,832 - - 128,156 18,382 - - - 146,538 Fair value in the purchase and sale of power 290,964 76,834 - - 367,798 6,775 - - - 374,573 Escrow deposits monetary variation 65,119 7,708 - - 72,827 12,063 - - - 84,890 Right-of-use asset 54,980 16,897 - - 71,877 (1,552) - - - 70,325 Transaction cost on loans and financing and debentures 28,036 2,280 - - 30,316 11,348 - - - 41,664 Others 30,174 21,672 - 3,500 55,346 17,125 - (16,552) (2,167) 53,752 2,686,568 184,332 8,155 3,500 2,882,555 54,263 209,086 (54,616) (2,167) 3,089,121 Net (401,569) 628,389 (8,155) (92,048) 126,617 17,047 (204,567) 624 131,174 70,895 Assets presented in the Statement of Financial Position 963,259 1,644,299 1,757,688 Liabilities presented in the Statement of Financial Position (1,364,828) (1,517,682) (1,686,793) (a) Effects mainly of business combinations occurring in 2023 (Note 1.2) and 2022. (b) Reclassification to Assets classified as held for sale (Note 39). 12.1.1 Projection for realization of deferred income tax and social contribution: The projection of deferred tax credits realization recorded in noncurrent assets and liabilities is based on the realization period of each item of deferred assets and liabilities and tax losses, according to future results projections. These projections were evaluated by the Supervisory Board and approved by the Board of Directors on February 29, 2024. The criteria used for the realization of each item are related to the predictability of realization of the main value that gave rise to the temporary difference. When the expectation of realization of the item is difficult to predict, mainly because it is not under the control of the Company, such as provisions for legal claims, the Company adopts history of realization to project its future realization. Following are the items that were the basis for the setup of the main credits of the company, as well as their form of realization: - Provision for allocation of PIS and Cofins credits: will be carried out as the amounts are passed on in the tariff review and readjustment processes approved by the regulatory body, if any, or by the reversal of the respective provision; - - the shares is reviewed; - - - - - The projected realization of the deferred taxes is shown below: Schedule of projected realization of the deferred taxes Assets Liabilities 2024 1,011,652 (349,672) 2025 712,514 (326,304) 2026 200,526 (275,776) 2027 101,950 (231,884) 2028 63,152 (198,029) 2029 to 2031 150,686 (489,463) after 2031 919,536 (1,217,993) 3,160,016 (3,089,121) 12.1.2 Unrecognized tax credits In addition to the deferred income tax and social contribution credits recorded in assets, on December 31, 2023, the Company did not recognize income tax and social contribution credits on income tax and social contribution tax losses in the amount of R$ 87,410 197,540 12.2 Other taxes recoverable and other tax obligations Schedule of other taxes recoverable and other tax obligations 12.31.2023 12.31.2022 Current assets Recoverable ICMS (VAT) 158,010 128,288 Recoverable PIS/Pasep and Cofins taxes (a) 784,593 1,110,659 Other recoverable taxes 740 747 943,343 1,239,694 Noncurrent assets Recoverable ICMS (VAT) 190,229 171,374 Recoverable PIS/Pasep and Cofins taxes (a) 1,982,826 2,421,176 Other recoverable taxes 83,101 34,743 2,256,156 2,627,293 Current liabilities ICMS (VAT) payable (Note 12.2.2) 194,734 149,506 ICMS installment payment (Note 12.2.3) 11,365 10,437 PIS/Pasep and Cofins payable 34,616 70,423 IRRF on interest on capital 31,200 11,372 Special Tax Regularization Program - Pert 62,420 57,046 Other taxes 11,748 4,822 346,083 303,606 Noncurrent liabilities Social security contributions - injunction on judicial deposit 264,868 242,248 ICMS installment payment (Note 12.2.3) 29,921 37,883 Special Tax Regularization Program - Pert 317,304 347,029 Other taxes - 6,331 612,093 633,491 * Balances of assets and liabilities presented on a net basis, considering the Company's right and intention to realize the assets and liabilities on a net basis. (a) The balance contains amounts referring Pis and Cofins credit on ICMS (Note 12.2.1) 12.2.1 Pis and Cofins credit on ICMS - Copel Distribuição On August 12, 2009, Copel DIS filed for a writ of mandamus No. 5032406-35.2013.404.7000 with the 3 rd nd th Based on this favorable decision, Copel DIS recognized the updated tax credit in assets which, after the credits were enabled by the Brazilian Federal Revenue Service, has been recovered through compensation with taxes payable since June 2021, for the Cofins credit and since January 2024 for PIS credit. On May 13, 2021, the Federal Supreme Court concluded the judgment of the motions for clarification filed by the Federal Government in Extraordinary Appeal 574.706/PR, partially granting the following terms: (i) relating to ICMS excluded from the PIS and Cofins calculation basis, the understanding that it is the highlighted ICMS prevailed; and (ii) modulate the effects of the judgment whose production will take place after March 15, 2017, except for the judicial and administrative actions filed up to the date of the session in which the judgment was delivered. Therefore, the final decision on this matter did not impact the final and unappealable decision in favor of Copel DIS, maintaining the treatment and amounts recorded. The following table shows the movement of the asset: Schedule of movement of the asset Balance as of January 1, 2022 4,355,265 Monetary variation 294,952 Offsetting with taxes payable (1,165,601) Balance as of December 31, 2022 3,484,616 Monetary variation 256,492 Offsetting with taxes payable (1,075,244) Balance as of December 31, 2023 2,665,864 Current 777,481 Noncurrent 1,888,383 The asset will continue to be offset against future federal tax debts, respecting the deadlines and limits established by current tax legislation. a) The Company recorded a liability to be refunded to consumers related to the recovery of tax credits for the last 10 years, counting from the date of the final and unappealable decision, considering the current legislation, the statute of limitations period defined in the civil code and the jurisprudence of the courts. On February 09, 2021, Aneel opened Public Consultation No. 05/2021 aimed at discussing how to return tax credits to consumers, proposing that the amounts to be returned for each tariff cycle (credits with the Brazilian Federal Revenue Office, added to any judicial deposits already received by the concessionaire/permissionaire) are deducted from the electricity bill, through apportionment by the set of consumers. Additionally, Aneel Order No. 361/2021 established that in exceptional situations, in which there is a possibility of a significant tariff increase, part of the PIS and Cofins credits may be used in advance of the conclusion of the public consultation, limited to 20% of the total involved in lawsuits filed by distributors. The following table shows the movement of liabilities: Schedule of movement of liabilities Balance as of January 1, 2022 3,326,795 Monetary variation 261,463 (-) Transfer to sectorial financial liabilities (Note 8) (1,593,100) Balance as of December 31, 2022 1,995,158 Monetary variation 199,241 (-) Transfer to sectorial financial liabilities (Note 8) (1,462,673) Balance as of December 31, 2023 731,726 Current 558,591 Noncurrent 173,135 The balance of the liability will be refunded to the consumer as the tax credits in the asset are offset. b) On June 27, 2022, Federal Law No. 14,385 was enacted, regulating the allocation of tax amounts overcharged by public electricity distribution service providers, due to the collection of PIS and Cofins on ICMS, recognized by the judiciary as undue. As detailed earlier in this note, Copel DIS has recognized the right to exclude the full amount of ICMS from the PIS and Cofins calculation basis and has already transferred part of these amounts to consumers, through reductions in the tariff adjustments approved by Aneel. In this context, despite the lack of regulation of this Law, based on the review of the risk assessment carried out by Management, Copel DIS decided to recognize an additional provision, with no immediate cash effect, referring to the period between the 11 th th 810,563 The Management of Copel DIS understands that the refund to consumers is limited to the tax credit amounts of the last 10 years from the date of the final and unappealable decision and, therefore, is evaluating the appropriate measures to be taken, including legal measures, considering the shelter given to unappealable decisions and applicable limitation periods. On December 12, 2022, the Brazilian Association of Electric Energy Distributors - Abradee filed a Direct Action of Unconstitutionality - ADI with the Federal Supreme Court - STF, questioning Law No. 14,385/2022. The judgement was included in the virtual sessions from November 10, 2023, to November 20, 2023, and, after the vote of the reporting minister, who dismissed the request made in the direct action, the case was highlighted for judgment in a physical plenary session, which has not yet been carried out. The Company awaits the unfolding of the ADI. The table below shows the changes in the provision: Schedule of provision for allocation of Pis and Cofins credits Balance as of January 1, 2022 - Provision for allocation of PIS and Cofins credits 810,563 Monetary variation 1,011,370 Balance as of June 30, 2022 1,821,933 Monetary variation 29,324 Balance as of December 31, 2022 1,851,257 Monetary variation 58,518 Balance as of December 31, 2023 1,909,775 Any allocation of this provision will occur only after the asset's tax credits are offset. 12.2.2 ICMS on electricity operations Supplementary Law No. 194/2022 was published on June 23, 2022, prohibiting that ICMS rates be set on electricity transactions at a level higher than on general transactions, considering the essentiality of related goods and services. Furthermore, it set forth that ICMS is not levied on transmission and distribution services and sector charges related to electric energy transactions. In compliance with the law, and after issue of state tax authorities’ opinions, the Company implemented the necessary changes in September 2022 to comply with the legislation. However, on February 9, 2023, the Brazilian Supreme Court - STF granted States, in a preliminary decision, in the records of Direct Action of Unconstitutionality - ADI 7195, suspension of the article that excluded such items from the taxed portion of the electricity bill. Considering this decision, the Company resumed ICMS taxation on said services and sector charges. On March 3, 2023, the preliminary injunction was approved by the Plenary of the STF. The merits of this ADI are pending judgment. 12.2.3 Incentive installment payment program for ICMS tax credits in the State of Paraná On September 27, 2022, the Company adhered to the installment payment program for previously recognized ICMS, established by the State of Paraná through State Law No. 20946/2021, regulated by State Decree No. 10766/2022, wherein R$ 92,249 41,696 50,553 12.3 Reconciliation of provision for income tax (IRPJ) and social contribution (CSLL) Schedule of reconciliation of provision for income tax and social contribution Restated Restated 12.31.2023 12.31.2022 12.31.2021 Income before IRPJ and CSLL 2,489,724 942,888 4,580,425 (-) Equity in income (307,808) (478,577) (366,315) Income after IRPJ and CSLL 2,181,916 464,311 4,214,110 IRPJ and CSLL (34%) (741,851) (157,866) (1,432,797) Tax effects on: Interest on equity (JSCP) 325,720 329,800 223,380 Dividends 453 250 437 Non deductible expenses (22,701) (25,172) (24,679) Tax incentives 9,905 11,492 40,011 Unrecognized tax loss and negative basis of CSLL (24,345) (29,870) (29,002) Difference between tax bases of deemed profit and taxable profit 18,844 35,677 49,638 Effect of non taxable monetary variation (Selic) on undue tax payments 87,207 100,282 - Others (7,289) 16,506 (5,512) Current IRPJ and CSLL (371,104) (368,035) (372,180) Deferred IRPJ and CSLL 17,047 649,134 (806,344) Effective rate - % 16.2% -60.5% 28.0% 12.4 Consumption tax reform On December 20, 2023, the Constitutional Amendment – EC 132 approved the consumption tax reform, which replaces five taxes (PIS, Cofins, IPI, ICMS and ISS) with a Dual Value Added Tax (IVA) of international standard, formed by the Contribution on Goods and Services - CBS, federal, and by the Tax on Goods and Services - IBS, from states and municipalities. The reform also creates the Selective Tax, of a regulatory nature, with the aim of discouraging the consumption of goods and services that are harmful to health and the environment. According to the EC, the new taxes will come into force in 2026 (year of “calibration”), with complete implementation starting in 2033, ending the validity of the current taxes by 2032. The application of the new taxes will rely on general rules of full non-cumulative nature (broad crediting), equivalent rules for IBS and CBS, equalized rates (except for specific reduction benefits), broad tax base, taxation at destination and outside calculation. As foreseen in the text of the EC, there will still be a need for regulations through complementary laws that should occur during the year 2024. Considering the general rules established at the level of this EC, it is still not possible to accurately determine the final impacts of the referred reform for the Company. However, considering that Copel operates in regulated businesses, with prices and tariffs subject to contractual economic-financial rebalancing clauses, the Company expects that the implementation of the new taxes will not generate a relevant impact on its future results. For business segments with the application of free negotiation prices, the current contracts also have economic-financial rebalancing clauses or, alternatively, they may be subject to the application of article 21 of this EC, so that there is also no expectation of relevant impacts on the Company's future results.

Prepaid Expenses

Prepaid Expenses	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses
Prepaid Expenses	13. Prepaid Expenses Schedule of prepaid expenses Consolidated 12.31.2023 12.31.2022 Program for incentive to alternative energy sources - Proinfa 30,210 30,538 Insurance premiums 20,562 20,919 Others 12,097 8,629 62,869 60,086 Current 62,869 60,076 Noncurrent - 10

Judicial deposits

Judicial deposits	12 Months Ended
	Dec. 31, 2023
Judicial Deposits
Judicial deposits	14. Judicial deposits Schedule of judicial deposits 12.31.2023 12.31.2022 Taxes claims (14.1) 482,002 444,134 Labor claims 84,107 125,862 . Civil claims Civil claims 43,081 39,597 Easements 19,340 14,726 Customers 5,723 4,862 68,144 59,185 . Others 459 3,277 634,712 632,458 14.1 Tax judicial deposits Of the balance on December 31, 2023, R$ 265,116 241,681

Investments

Investments	12 Months Ended
	Dec. 31, 2023
Investments Abstract
Investments	15. Investments 15.1 Changes in investments Schedule of changes in investments Consolidated Balance as of Investment/ Amorti- Dividends Other Balance as of January 1, 2023 Equity AFAC zation and JSCP (a) December 31, 2023 Joint Ventures (15.3) Voltalia São Miguel do Gostoso I 115,976 1,508 - - - - 117,484 Voltalia São Miguel do Gostoso - authorization rights 8,937 - - (367) - - 8,570 Caiuá 125,297 12,263 - - (4,486) - 133,074 Integração Maranhense 192,502 24,218 10,780 - (15,440) - 212,060 Matrinchã 931,528 77,493 - - (14,022) - 994,999 Guaraciaba 467,099 30,871 - - (5,887) - 492,083 Paranaíba 263,979 36,269 - - (8,226) - 292,022 Mata de Santa Genebra 692,260 58,262 - - (13,837) - 736,685 Cantareira 473,369 44,563 - - (49,621) - 468,311 Solar Paraná 7,156 361 - - (308) - 7,209 3,278,103 285,808 10,780 (367) (111,827) - 3,462,497 Associates Dona Francisca Energética (15.4) 28,043 5,353 - - (2,584) - 30,812 Foz do Chopim Energética (15.4) 17,116 16,651 - - (17,654) - 16,113 Other 1,934 (3) - - - - 1,931 47,093 22,001 - - (20,238) - 48,856 Investment property 535 - - (3) - (88) 444 3,325,731 307,809 10,780 (370) (132,065) (88) 3,511,797 (a) Transfers to contract assets, intangible assets and other receivables (assets intended for disposal). Consolidated Balance as of Investment/ Capital Amorti- Dividends Other Balance as of January 1, 2022 Equity AFAC decrease zation and JSCP (a) December 31, 2022 Joint Ventures (15.3) Voltalia São Miguel do Gostoso I 108,990 2,157 4,829 - - - - 115,976 Voltalia São Miguel do Gostoso - authorization rights 9,304 - - - (367) - - 8,937 Caiuá 106,977 23,806 - - - (5,486) - 125,297 Integração Maranhense 166,563 32,824 - - - (6,885) - 192,502 Matrinchã 811,771 162,298 - - - (42,541) - 931,528 Guaraciaba 407,615 82,251 - - - (22,767) - 467,099 Paranaíba 226,923 47,623 - - - (10,567) - 263,979 Mata de Santa Genebra 710,989 56,140 - (61,536) - (13,333) - 692,260 Cantareira 437,330 45,293 - - - (9,254) - 473,369 Solar Paraná 7,035 170 - - - (49) - 7,156 2,993,497 452,562 4,829 (61,536) (367) (110,882) - 3,278,103 Associates Dona Francisca Energética (15.4) 27,057 5,648 - - - (4,662) - 28,043 Foz do Chopim Energética (15.4) 19,102 20,370 - - - (22,356) - 17,116 Other 1,937 (3) - - - - - 1,934 48,096 26,015 - - - (27,018) - 47,093 Investment property 541 - - - (4) - (2) 535 3,042,134 478,577 4,829 (61,536) (371) (137,900) (2) 3,325,731 (a) Transfer of assets destined for disposal. AFAC - Advance for future capital increase JSCP - Interest on equity 15.2 Subsidiaries with non-controlling interests 15.2.1 Summarized financial information Schedule of summarized financial information Balance as of December 31, 2023 Compagas Elejor UEG Araucária 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 ASSETS 1,023,624 1,083,713 804,150 848,198 423,367 334,418 Current assets 240,017 282,714 209,323 224,833 36,580 97,586 Noncurrent assets 783,607 800,999 594,827 623,365 386,787 236,832 LIABILITIES 1,023,624 1,083,713 804,150 848,198 423,367 334,418 Current liabilities 206,137 419,277 109,350 111,142 49,797 45,115 Noncurrent liabilities 302,821 107,306 730,939 771,897 55,959 16,322 Equity 514,666 557,130 (36,139) (34,841) 317,611 272,981 Balance as of December 31, 2023 Compagas Elejor UEG Araucária 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 STATEMENT OF INCOME Net operating revenue 978,581 1,297,034 783,277 140,757 194,287 171,263 - 98,508 2,250,577 Operating costs and expenses (814,455) (1,076,181) (654,643) (92,793) (86,033) (86,871) 4,674 (365,522) (1,879,198) Financial results (11,757) 28,440 9,817 (43,569) (113,102) (171,888) 2,856 11,407 8,952 Income tax and social contribution (40,750) (70,092) (38,860) (1,487) 4,158 33,061 36,795 (11,885) (42,248) Net income (loss) 111,619 179,201 99,591 2,908 (690) (54,435) 44,325 (267,492) 338,083 Other comprehensive income 1,346 1,433 294 (4,206) - - 304 - - Total comprehensive income 112,965 180,634 99,885 (1,298) (690) (54,435) 44,629 (267,492) 338,083 STATEMENTS OF CASH FLOWS Cash flows from operating activities 185,558 280,480 178,800 (14,772) 45,249 127,510 (67,767) (94,401) 312,676 Cash flows from investing activities (27,807) (427,175) (14,273) (4,600) (7,364) (31,095) (9,870) (139,033) (14,579) Cash flows from financing activities (117,373) (2,887) (64,545) - - - 35,000 (147) (64,331) TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS 40,378 (149,582) 99,982 (19,372) 37,885 96,415 (42,637) (233,581) 233,766 Cash and cash equivalents at the beginning of the year 61,059 210,641 110,659 185,916 148,031 51,616 64,991 298,572 64,806 Cash and cash equivalents at the end of the year 101,437 61,059 210,641 166,544 185,916 148,031 22,354 64,991 298,572 CHANGE IN CASH AND CASH EQUIVALENTS 40,378 (149,582) 99,982 (19,372) 37,885 96,415 (42,637) (233,581) 233,766 In accordance with Note 39, the subsidiaries Compagas and UEGA are in the process of divestment. The balances shown in the table above consider the values of these companies before any elimination of intercompany balances and the cessation of depreciation after the reclassification of assets to held for sale. The negative comprehensive income of Elejor refers to the reflection of the Certified Emissions Reductions asset. 15.2.2 Changes in equity attributable to non-controlling shareholders Schedule of changes in equity attributable to non-controlling shareholders Participation in capital stock Compagas Elejor UEG Araucária Total Balance as of January 01, 2021 242,578 4,046 44,783 291,407 Net income (loss) 48,800 (16,331) 63,560 96,029 Other comprehensive income 144 - - 144 Dividends (42,653) - (6,716) (49,369) Balance as of December 31, 2021 248,869 (12,285) 101,627 338,211 Net income (loss) 87,809 (207) (50,288) 37,314 Other comprehensive income 702 2,041 (22) 2,721 Dividends (24,187) - - (24,187) Distribution of dividends with retained earnings (40,198) - - (40,198) Balance as of December 31, 2022 272,995 (10,451) 51,317 313,861 Net income (loss) 58,181 873 9,304 68,358 Other comprehensive income 660 (1,263) 57 (546) Dividends (13,997) - - (13,997) Distribution of dividends with retained earnings (62,162) - - (62,162) Balance as of December 31, 2023 255,677 (10,841) 60,678 305,514 15.3 Summarized information on the main joint ventures Schedule of summarized information on the main joint ventures Voltalia Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira Balance as of December 31, 2023 . ASSETS 239,779 335,003 585,668 2,984,765 1,611,484 2,047,430 3,768,174 1,799,642 Current assets 9,535 42,176 68,873 432,126 209,444 255,100 689,261 182,210 Cash and cash equivalents 9,378 13,592 9,247 129,197 52,346 58,781 23,560 23,092 Other current assets 157 28,584 59,626 302,929 157,098 196,319 665,701 159,118 Noncurrent assets 230,244 292,827 516,795 2,552,639 1,402,040 1,792,330 3,078,913 1,617,432 . LIABILITIES 239,779 335,003 585,668 2,984,765 1,611,484 2,047,430 3,768,174 1,799,642 Current liabilities 17 18,076 12,559 172,783 147,180 142,254 115,975 82,109 Financial liabilities - 5,710 8,047 133,551 46,632 71,258 77,365 43,716 Other current liabilities 17 12,366 4,512 39,232 100,548 70,996 38,610 38,393 Noncurrent liabilities - 45,349 140,334 781,369 460,052 713,251 2,181,769 761,795 Financial liabilities - 23,381 32,919 493,603 360,398 416,535 1,685,717 410,552 Other noncurrent liabilities - 21,968 107,415 287,766 99,654 296,716 496,052 351,243 Equity 239,762 271,578 432,775 2,030,613 1,004,252 1,191,925 1,470,430 955,738 . STATEMENT OF INCOME Net operating revenue - 36,562 63,370 313,948 165,557 282,153 393,463 177,852 Operating costs and expenses (83) (7,069) 1,051 42,853) 25,321) (19,808) (64,658) (8,992) Interest expenses - (2,817) (4,236) (70,612) (43,496) (58,254) (117,202) (39,969) Financial income and other financial expenses 1,236 2,437 3,970 22,390 8,472 9,899 (36,378) 8,354 Equity in earnings of investees 2,220 - - - - - - - Income tax and social contribution (298) (4,088) (14,735) (64,724) (42,209) (65,954) (58,933) (46,300) Net income 3,075 25,025 49,420 158,149 63,003 148,036 116,292 90,945 Other comprehensive income - - - - - - - - Total comprehensive income 3,075 25,025 49,420 158,149 63,003 148,036 116,292 90,945 . Investment interest - % 49.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 117,484 133,074 212,060 994,999 492,083 292,022 736,685 468,311 . On December 31, 2023, the interest of Copel in the contingent liabilities classified as a possible loss is equivalent to R$ 374,774 413,034 Voltalia Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira Balance as of December 31, 2022 . ASSETS 238,907 327,819 588,279 2,935,068 1,568,964 1,921,848 3,587,501 1,805,583 Current assets 10,883 38,421 78,790 427,118 211,094 223,010 539,668 226,945 Cash and cash equivalents 10,797 13,440 28,997 136,878 56,436 56,518 32,903 73,866 Other current assets 86 24,981 49,793 290,240 154,658 166,492 506,765 153,079 Noncurrent assets 228,024 289,398 509,489 2,507,950 1,357,870 1,698,838 3,047,833 1,578,638 . LIABILITIES 238,907 327,819 588,279 2,935,068 1,568,964 1,921,848 3,587,501 1,805,583 Current liabilities 2,220 22,569 59,771 225,502 154,404 125,681 113,772 92,290 Financial liabilities - 7,273 12,774 130,033 42,260 59,606 70,775 59,850 Other current liabilities 2,220 15,296 46,997 95,469 112,144 66,075 42,997 32,440 Noncurrent liabilities - 49,542 135,645 808,485 461,297 718,700 2,091,971 747,233 Financial liabilities - 28,705 40,415 578,340 397,181 475,804 1,668,794 423,563 Other noncurrent liabilities - 20,837 95,230 230,145 64,116 242,896 423,177 323,670 Equity 236,687 255,708 392,863 1,901,081 953,263 1,077,467 1,381,758 966,060 . STATEMENT OF INCOME Net operating revenue - 62,864 100,482 518,428 266,855 231,960 415,526 188,348 Operating costs and expenses (78) 5,876) (4,022) (33,073) (40,926) (20,181) (68,472) (10,885) Interest expenses - (3,225) (4,914) (76,652) (45,487) (55,971) (117,725) (40,077) Financial income and other financial expenses 1,291 1,620 2,628 17,109 7,889 7,541 (59,597) 2,262 Equity in earnings of investees 2,502 - - - - - - - Income tax and social contribution (258) (6,802) (27,185) (94,589) (20,473) 31,030 (57,676) (47,212) Net income (loss) 2,166 50,186 69,275 390,766 205,456 242,809 289,378 130,251 Other comprehensive income - - - - - - - - Total comprehensive income 2,166 50,186 69,275 390,766 205,456 242,809 289,378 130,251 . Investment interest - % 49.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 115,976 125,297 192,502 931,528 467,099 263,979 692,260 473,369 . Voltalia Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira Balance as of December 31, 2021 . STATEMENT OF INCOME Net operating revenue - 43,128 71,868 396,622 229,117 285,483 426,573 233,888 Operating costs and expenses (64) (5,609) (10,508) (24,341) (7,185) (17,537) (72,970) (24,727) Interest expenses - (2,963) (4,671) (87,628) (46,449) (64,378) (142,329) (45,262) Financial income and other financial expenses 162 615 717 4,348 2,318 2,240 (19,781) 1,468 Equity in earnings of investees 2,506 - - - - - - - Income tax and social contribution (17) (7,078) (16,072) (91,830) (60,617) (62,638) (65,399) (56,201) Net income 2,587 28,093 41,334 197,171 117,184 143,170 126,094 109,166 Other comprehensive income - - - - - - - - Total comprehensive income 2,587 28,093 41,334 197,171 117,184 143,170 126,094 109,166 . 15.4 Summarized information of the main associates Schedule of summarized information of the main associates Balance as of December 31, 2023 Dona Francisca Foz do Chopim 12.31.2023 12.31.2022 12.31.2023 12.31.2022 . ASSETS 170,927 175,415 47,069 51,449 Current assets 15,403 10,148 9,330 11,730 Noncurrent assets 155,524 165,267 37,739 39,719 . LIABILITIES 170,927 175,415 47,069 51,449 Current liabilities 19,951 22,373 2,022 3,596 Noncurrent liabilities 17,189 31,266 - - Equity 133,787 121,776 45,047 47,853 . . Investment interest - % 23.03 23.03 35.77 35.77 Investment book value 30,812 28,043 16,113 17,116 Balance as of December 31, 2021 Dona Francisca Foz do Chopim 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 . STATEMENT OF INCOME Net operating revenue 66,166 66,163 66,797 60,593 77,779 60,943 Depreciation and amortization (11,026) (11,646) (5,464) (2,634) (2,957) (1,499) Other operating costs and expenses (25,884) (21,814) (21,141) (9,610) (15,707) (9,276) Financial results (3,456) (5,172) (664) 207 449 (1,703) Income tax and social contribution (2,557) (3,009) (2,298) (2,009) (2,617) (2,060) Net income 23,243 24,522 37,230 46,547 56,947 46,405 Other comprehensive income - - - - - - Total comprehensive income 23,243 24,522 37,230 46,547 56,947 46,405 . On December 31, 2023, the interest of Copel in the contingent liabilities of its associates is equivalent to R$ 2,947 2,581

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2023
Property Plant And Equipment
Property, Plant and Equipment	16. Property, Plant and Equipment 16.1 Property, plant and equipment by asset class Schedule of property plant and equipment Consolidated Accumulated Accumulated Cost depreciation 12.31.2023 Cost depreciation 12.31.2022 In service Reservoirs, dams and aqueducts 8,201,193 (5,068,855) 3,132,338 8,200,744 (4,925,970) 3,274,774 Machinery and equipment 9,790,697 (3,087,977) 6,702,720 8,951,061 (3,060,695) 5,890,366 Buildings 2,009,061 (1,176,398) 832,663 2,001,801 (1,160,549) 841,252 Land 499,020 (69,256) 429,764 510,681 (59,157) 451,524 Vehicles and aircraft 13,056 (11,120) 1,936 35,457 (33,115) 2,342 Furniture and fixtures 14,296 (8,570) 5,726 17,007 (10,871) 6,136 (-) Impairment (16.4) (674,077) - (674,077) (785,205) - (785,205) (-) Special Obligations (6,877) 510 (6,367) (748) 330 (418) 19,846,369 (9,421,666) 10,424,703 18,930,798 (9,250,027) 9,680,771 In progress Cost 415,597 - 415,597 575,080 - 575,080 (-) Impairment (16.4) (14,879) - (14,879) (186,383) - (186,383) 400,718 - 400,718 388,697 - 388,697 20,247,087 (9,421,666) 10,825,421 19,319,495 (9,250,027) 10,069,468 On March 25, 2023, after the end of the scheduled stoppage for inspection of the generating unit 3 of HPP GBM, a plant belonging to FDA, subsidiary of Copel GET, an isolated fault was identified in the upper wear ring of the turbine rotor. The recovery procedures were completed in December 2023 and the installation of the equipment at the plant is underway, with the generating unit expected to return to operation by April 2024 On June 07, 2023, the generating center (Stream Diver) of the SHP Bela Vista was cleared for commercial operation, completing 100% of the project. However, the three generating units went into commercial operation in 2021. 16.2 Changes in property, plant and equipment Schedule of changes in property plant and equipment Consolidated Additions / Business Reclassification (a) Balance as of Loss on combination Balance as of January 1, 2023 Depreciation disposal Transfers effects (Note 1.2) December 31, 2023 In service Reservoirs, dams and aqueducts 3,274,774 - (142,902) (14) 480 - - 3,132,338 Machinery and equipment 5,890,366 - (389,646) (2,555) 294,149 1,139,428 (229,022) 6,702,720 Buildings 841,252 - (36,707) (517) 37,804 - (9,169) 832,663 Land 451,524 - (10,173) (647) 4,109 - (15,049) 429,764 Vehicles and aircraft 2,342 - (458) (1) 53 - - 1,936 Furniture and fixtures 6,136 - (603) (393) 689 5 (108) 5,726 (-) Impairment (16.4) (785,205) 282,632 - - (171,504) - - (674,077) (-) Special Obligations (418) - 246 - (6,297) - 102 (6,367) 9,680,771 282,632 (580,243) (4,127) 159,483 1,139,433 (253,246) 10,424,703 In progress Cost 575,080 172,410 - (7,590) (331,473) 47,675 (40,505) 415,597 (-) Impairment (16.4) (186,383) - - - 171,504 - - (14,879) 388,697 172,410 - (7,590) (159,969) 47,675 (40,505) 400,718 10,069,468 455,042 (580,243) (11,717) (486) 1,187,108 (293,751) 10,825,421 (a) Reclassification to Assets classified as held for sale (Note 39). Consolidated Additions / Balance as of Loss on Balance as of January 1, 2022 Depreciation disposal Transfers December 31, 2022 In service Reservoirs, dams and aqueducts 3,385,063 - (149,331) - 39,042 3,274,774 Machinery and equipment 5,569,575 - (333,396) (29,678) 683,865 5,890,366 Buildings 867,833 - (35,834) (333) 9,586 841,252 Land 459,118 - (10,111) (381) 2,898 451,524 Vehicles and aircraft 1,115 - (389) - 1,616 2,342 Furniture and fixtures 5,434 - (584) (111) 1,397 6,136 (-) Impairment (16.4) (710,509) (74,696) - - - (785,205) (-) Special Obligations (502) - 125 - (41) (418) 9,577,127 (74,696) (529,520) (30,503) 738,363 9,680,771 In progress Cost 752,846 559,318 - (12,338) (724,746) 575,080 (-) Impairment (16.4) (187,382) 999 - - - (186,383) 565,464 560,317 - (12,338) (724,746) 388,697 10,142,591 485,621 (529,520) (42,841) 13,617 10,069,468 During the construction phase, loans, financing and debentures costs are capitalized. In 2023, these costs totaled R$ 2,355 0.051 13,468 0.32 16.3 Joint operations - consortiums The amounts recorded under property, plant and equipment referring to the share of interest of Copel GeT in consortiums are shown below: Schedule of joint operations property plant and equipment Share Annual average Joint operations Copel GeT (%) depreciation rate (%) 12.31.2023 12.31.2022 HPP Gov. Jayme Canet Júnior (Mauá) - Consórcio Energético Cruzeiro do Sul 51.0 In service 859,888 859,882 (-) Accumulated depreciation 2.74 (313,253) (288,728) In progress 20,447 19,899 567,082 591,053 HPP Baixo Iguaçu 30.0 In service 697,225 693,487 (-) Accumulated depreciation 3.29 (110,039) (87,278) In progress 42,989 55,863 630,175 662,072 1,197,257 1,253,125 16.4 Impairment of generation segment assets Based on the analysis of impairment indicators, assumptions representing the best estimates of the Company's Management, the methodology provided for in IAS 36 and the measurement of value in use, the cash-generating units in the electricity 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 and updated considering the WACC (Weighted Average Cost of Capital) and CAPM (Capital Asset Pricing Model) methodologies, by font type, for the generation segment, 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 and the availability of water resources support the key information about estimated cash flows. Several assumptions used by Company Management when determining future cash flows can be affected by uncertain events, which, in 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. The tests considered the following key assumptions: • Growth compatible with historical data and perspective for the Brazilian economy growth; • Updated after-tax discount rates, specific for each type of source 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 and future market expectations, without any expectation for renewal of concession/authorization; • Expenses broken into cash generating units, projected in view of the budget approved by the Company; • Updating of regulatory charges. The Company has considered each of its generation projects as an independent cash-generating unit. The projects with impairment balances recorded on December 31, 2023 are the following: Schedule of impairment balances Consolidated Property, Plant and Equipment Value in use Cost Depreciation Impairment HPP Colíder 2,580,309 (386,847) (498,906) 1,694,556 Consórcio Tapajós (a) 14,879 - (14,879) - Power plants in Paraná 462,999 (157,542) (175,171) 130,286 3,058,187 (544,389) (688,956) 1,824,842 (a) Project under development The table below shows the changes in the impairment: Schedule of impairment of property plant and equipment Consolidated Balance as of Impairment / Reversal Balance as of Impairment / Reversal Transfer Balance as of January 1, 2022 December 31, 2022 December 31, 2023 In service HPP Colíder (639,529) 6,970 (632,559) 133,653 - (498,906) UEGA (Note 39) - (108,132) (108,132) 108,132 - - Power plants in Paraná (70,980) 26,466 (44,514) 40,847 (171,504) (175,171) (710,509) (74,696) (785,205) 282,632 (171,504) (674,077) In progress Consórcio Tapajós (14,879) - (14,879) - - (14,879) Power plants in Paraná (172,503) 999 (171,504) - 171,504 - (187,382) 999 (186,383) - 171,504 (14,879) (897,891) (73,697) (971,588) 282,632 - (688,956) The transfer presented in the table above refers to the reclassification of the accumulated impairment balance of TPP Figueira, made after the completion of the modernization work and the plant's entry into commercial operation. 16.4.1 HPP Colíder and hydro plants in Paraná In December 2023, the calculation of value in use considered the Company's assumptions and budgets and the after-tax discount rate of 5.43% p.a. (in 2022, 5.71% p.a.), which derives from the WACC methodology for the electricity generation segment for water sources. The increase in regulatory charges offset by the improvement in revenue estimates from the sale of electricity and also by the reduction in operating costs and reduction in the discount rate, impacted the partial reversal of the impairment balance recorded in previous periods. 16.4.2 TPP Figueira In December 2023, the calculation of value in use considered the Company's assumptions and budgets, the after-tax discount rate of 5.74 6.23 16.4.3 Cash generating units that do not show reversal or provision for impairment The plants that did not suffer impairment have a recoverable value greater than the book value of the property, plant and equipment assets. The following table presents the percentage in which the recoverable value (“RV”) exceeds the book value (“BV”) of the assets and demonstrates the sensitivity analysis increasing by 5% and 10% the discount rate for assessing the risk of impairment of each plant. Schedule of impairment risk Cash-generating units Discount RV/BV-1 RV/BV-1 Impairment Risk rate RV/BV-1 (5% Variation) (10% Variation) Wind power Assets São Bento Complex (a) 8.17 78.56 73.72 69.09 - Brisa I Complex (b) 8.17 74.49 69.45 64.64 - Brisa II Complex (c) 8.17 72.24 66.94 61.89 - Bento Miguel Complex (d) 8.17 27.10 23.11 19.34 - Cutia Complex (e) 8.17 21.56 18.06 14.72 - Jandaíra Complex (f) 5.29 33.62 29.80 26.16 - Vilas Complex (g) 4.94 46.42 42.02 37.81 - Aventura Complex (h) 4.66 22.96 19.44 16.07 - Santa Rosa e Novo Mundo Complex (i) 4.66 15.95 12.71 9.61 - Hydric Assets Foz do Areia 5.43 12.36 12.21 12.07 - Segredo 5.43 51.94 49.82 47.73 - Caxias 5.43 49.54 47.36 45.22 - Chaminé 5.43 4.85 4.02 3.21 - Apucaraninha 5.43 8.91 8.25 7.61 - Mauá 5.43 127.13 122.18 117.41 - Cavernoso II 5.43 43.05 39.63 36.34 - Bela Vista 7.66 75.43 69.25 63.43 - Elejor 7.00 7.21 4.67 2.22 - (a) GE Boa Vista, GE Farol, GE Olho D’Água e GE São Bento do Norte wind farms. (b) Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III e Nova Eurus IV wind farms. (c) Santa Maria, Santa Helena e Ventos de Santo Uriel wind farms. (d) São Bento do Norte I, São Bento do Norte II, São Bento do Norte III, São Miguel I, São Miguel II and GE São Miguel III wind farms. (e) Cutia, Guajiru, Jangada, Maria Helena, Potiguar, Esperança e Paraíso dos Ventos wind farms. (f) Jandaíra I, Jandaíra II, Jandaíra III e Jandaíra IV wind farms. (g) Potiguar B61, Potiguar B141, Potiguar B142, Potiguar B143 e Ventos de Vila Paraíba IV wind farms. (h) Aventura II, Aventura III, Aventura IV, Aventura V wind farms. (i) Santa Rosa e Mundo Novo - SRMN: SRMN I, SRMN II, SRMN III, SRMN IV e SRMN V wind farms. 16.5 Depreciation rates Schedule of average depreciation rates Depreciation rates (%) 12.31.2023 12.31.2022 12.31.2021 Average generation segment rates (Note 16.5.1) General equipment 6.24 6.25 6.25 Machinery and equipment 3.87 3.68 3.68 Generations 3.42 3.42 3.42 Reservoirs, dams and ducts 2.64 2.67 2.56 Hydraulic turbines 2.88 2.89 2.90 Wind power plant unit 4.94 4.94 4.98 Buildings 3.05 3.07 3.15 Average rates for central government assets Buildings 3.33 3.33 3.33 Machinery and office equipment 6.25 6.25 6.27 Furniture and fixtures 6.27 6.25 6.30 Vehicles 14.29 14.29 14.29 16.5.1 Assets with depreciation rates limited to the concession term The assets of the original project of the Mauá, Colíder, Baixo Iguaçu, Cavernoso II plants and SHP Bela Vista, of Copel GeT, and of the Santa Clara and Fundão plants, of Elejor, are considered by the Granting Authority, without full guarantee of indemnification for their residual value at the end of the concession term. This interpretation is based on the Concessions Law No. 8,987/1995 and Decree No. 2,003/1996, which regulate the generation of electricity by independent generators. Accordingly, from the entry into operation of these assets, including land, depreciation is recognized at the highest rate among that determined by the useful lives of the assets or the rate calculated based on the concession period. As provided for in the concession contracts, subsequent investments not foreseen in the original project, as long as approved by the Granting Authority and not yet amortized, will be indemnified at the end of the concession period and depreciated at the rates established by the useful lives of the assets, as from the date of their entry in operation. In the same way, wind generation assets, whose energy produced is intended for sale in the Independent Electric Energy Production modality, as established in articles 12, 15 and 16 of Law No. 9,074/1995, are also depreciated at the highest rate between the one determined by the useful life of the assets or the rate calculated based on the authorization period.

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Intangible assets	17. Intangible assets Schedule of intangible assets Consolidated 12.31.2023 12.31.2022 Concession agreement - distribution of electricity (17.1) 8,317,327 7,257,827 Generation concession agreements/ authorization (17.2) 2,801,702 2,252,615 Concession agreement - piped gas distribution (17.3) - 726,107 Other (17.4) 51,060 41,178 11,170,089 10,277,727 Management did not identify evidence that would justify the need to recognize impairment of intangible assets. 17.1 Power distribution service concession Schedule of changes in intangible assets Consolidated Intangible asset Special liabilities in service in service Total Balance as of January 1, 2022 9,330,317 (2,734,133) 6,596,184 Transfers from contract assets (Note 10.1) 1,332,118 (194,794) 1,137,324 Transfers to other receivables (955) - (955) Amortization quotas - concession (a) (564,252) 153,503 (410,749) Amortization quotas - PIS/Pasep and Cofins credits (10,483) - (10,483) Loss on disposal (53,494) - (53,494) Balance as of December 31, 2022 10,033,251 (2,775,424) 7,257,827 Transfers from contract assets (Note 10.1) 1,888,949 (273,071) 1,615,878 Other transfers 3 - 3 Amortization quotas - concession (a) (631,106) 163,877 (467,229) Amortization quotas - PIS/Pasep and Cofins credits (10,430) - (10,430) Loss on disposal (78,722) - (78,722) Balance as of December 31, 2023 11,201,945 (2,884,618) 8,317,327 (a) Amortization during the concession period after the transfer to intangible assets in service of useful life of the assets, whichever the lower. The balance refers to the portion of infrastructure that will be used during concession, net of special liabilities. The special liabilities represent the resources related to the financial participation of consumers, the Federal, State and Municipal Governments, destined to investments in projects related to the concession, and are not onerous liabilities or shareholder credits. 17.2 Generation concession agreements Schedule of generation concession agreements Consolidated Concession contract Concession and (a) authorization in progress in progress rights/ goodwill Total Balance as of January 1, 2022 1,759,286 - 714,572 2,473,858 Effect of acquisition of control of Vilas Complex - - 23,982 23,982 Technical goodwill arising from the business combination - Vilas Complex - - 8,154 8,154 Amortization quotas - concession and authorization (b) (228,509) - (24,870) (253,379) Balance as of December 31, 2022 1,530,777 - 721,838 2,252,615 Effect of acquisition of control (Note 1.2) - - 614,958 614,958 Technical goodwill arising from the business combination (Note 1.2) - - 204,443 204,443 ANEEL grant - use of public property - 894 - 894 Amortization quotas - concession and authorization (b) (228,513) - (42,695) (271,208) Capitalizations for intangible in service 894 (894) - - Balance as of December 31, 2023 1,303,158 - 1,498,544 2,801,702 (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. 17.3 Piped gas distribution service concession Schedule of piped gas distribution service concession Balance as of January 1, 2022 96,145 Additions - renewal of the concession 413,410 Transfers from contract assets (Note 10.2) 13,738 Transfers from accounts receivable - concessions 243,628 Amortization quotas - concession (40,690) Loss on disposal (124) Balance as of December 31, 2022 726,107 Transfers from contract assets (Note 10.2) 11,503 Amortization quotas - concession (a) (27,832) Loss on disposal (152) Reclassification (b) (709,626) Balance as of December 31, 2023 - (a) Amortization by the expected useful life of the asset (30 years for gas distribution operation assets and 10 years for other assets) limited to the final term of the concession. (b) Reclassification to Assets classified as held for sale (Note 39). 17.4 Other intangible assets Assets consisting of software purchased from third parties or generated internally, measured at total acquisition cost minus amortization expenses. Schedule of other intangible assets Consolidated in service in progress Total Balance as of January 1, 2022 22,242 27,131 49,373 Acquisitions - 8,319 8,319 Transfers from property, plant and equipment (9,795) - (9,795) Capitalizations for intangible in service 5,561 (5,561) - Amortization quotas (a) (5,160) - (5,160) Loss on disposal - (1,559) (1,559) Balance as of December 31, 2022 12,848 28,330 41,178 Business combination effects (Note 1.2) 4 - 4 Acquisitions 37 13,351 13,388 Transfers from property, plant and equipment 4,570 - 4,570 Capitalizations for intangible in service 14,555 (14,555) - Amortization quotas (a) (8,040) - (8,040) Loss on disposal - (6) (6) (-) Reclassification (b) (34) - (34) Balance as of December 31, 2023 23,940 27,120 51,060 (a) annual amortization rate: 20%. (b) Reclassification to Assets classified as held for sale (Note 39).

Payroll, Social Charges and Acc

Payroll, Social Charges and Accruals	12 Months Ended
	Dec. 31, 2023
Payroll Social Charges And Accruals
Payroll, Social Charges and Accruals	18. Payroll, Social Charges and Accruals Schedule of payroll social charges and accruals 12.31.2023 12.31.2022 Social security liabilities Taxes and social contribution 46,831 42,829 Social security charges on paid vacation and 13th salary 15,700 15,547 62,531 58,376 Labor liabilities Payroll, net (a) 27 47,462 Vacation 81,253 95,930 Provisions for performance and profit sharing 173,663 47,726 Voluntary dismissal program (Note 31.2.1) 610,057 2,895 Other liabilities 7 400 865,007 194,413 927,538 252,789 (a) The balance as of December 31, 2022 refers to the provision for the salary adjustment referring to the Collective Labour Agreement approved in January 2023, with retroactive effects to October 2022 (base date of the agreement).

Accounts Payable to Suppliers

Accounts Payable to Suppliers	12 Months Ended
	Dec. 31, 2023
Accounts Payable To Suppliers
Accounts Payable to Suppliers	19. Accounts Payable to Suppliers Schedule of accounts payable to suppliers Consolidated 12.31.2023 12.31.2022 Energy power 1,284,191 1,208,733 Materials and supplies 638,025 626,710 Natural gas for resale (Note 39) - 93,696 Charges for use of grid system 363,357 286,331 2,285,573 2,215,470 Current 2,154,430 2,090,022 Noncurrent 131,143 125,448

Loans and Financing

Loans and Financing	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Loans and Financing	20. Loans and Financing Schedule of borrowings Consolidated Contractual Effective 12.31.2023 12.31.2022 Issue Number of Final Payment financial interest Contract Contracts Company Allocation Guarantees Date installment maturity of charges charges p.a. rate p.a. amount LOCAL CURRENCY Banco do Brasil CCB 265.901.903 Copel DIS Working capital. Credit assignment 06.29.2022 2 06.24.2025 Quarterly DI + spread 1,25% DI + spread 2,14% 750,000 751,096 751,673 751,096 751,673 Caixa Econômica Federal Commercial paper Copel GET Partial amortization of the 3 rd th th Personal guarantee 09.10.2022 2 09.10.2025 Half-yearly DI + spread 1,22% DI + spread 1,31% 1,000,000 1,039,097 1,037,946 1,039,097 1,037,946 Caixa Econômica Federal 415.855-22/14 Copel DIS Rural Electricity Program - Luz para Todos. Own revenue; issue of promissory notes and commercial duplicates. 03.31.2015 120 12.08.2026 Monthly 6.0% 6.0% 16,984 5,748 7,664 5,748 7,664 Banco do Nordeste do Brasil 35202166127989 Jandaíra I Implementation of Jandaíra Wind Complex Bank guarantee 05.31.2021 192 06.15.2038 Monthly 2.7086% + IPCA (1) 3.0107% + IPCA 21,687 19,911 17,969 35202164527986 Jandaíra II 05.31.2021 192 06.15.2038 Monthly 2.2161% + IPCA (1) (1) 3.0107% + IPCA 56,421 51,796 46,644 35202162927987 Jandaíra III 05.31.2021 192 06.15.2038 Monthly 2.7086% + IPCA (1) 3.0107% + IPCA 65,158 59,792 53,843 35202160027984 Jandaíra IV 05.31.2021 192 06.15.2038 Monthly 2.2161% + IPCA (1) (1) 3.0107% + IPCA 65,421 60,033 54,053 35201915725525 Potiguar B141 Implementation of Vilas Wind Complex Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement 04.04.2019 216 04.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,138 85,776 89,685 35201922425522 Potiguar B142 04.04.2019 216 04.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,213 85,797 89,709 35201926525533 Potiguar B143 04.11.2019 216 04.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,138 85,481 89,376 35201910625534 Ventos de Vila Paraíba IV 04.18.2019 216 05.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,138 87,046 91,004 352020148727169 Potiguar B61 08.11.2020 216 08.15.2040 Monthly IPCA + 1.4865% IPCA + 1.4865% 163,886 180,062 186,552 18120185433499 Aventura II Implementation of Aventura Wind Complex Bank guarantee 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 69,338 64,272 - 18120185473500 Aventura III 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 82,490 76,460 - 18120185483501 Aventura IV 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 97,887 91,322 - 18120185493502 Aventura V 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 98,684 92,255 - 18720193955241 SRMN I Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN) 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 110,922 117,161 - 18720193965240 SRMN II 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 97,057 101,752 - 18720193875242 SRMN III 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 110,922 118,104 - 18720193985243 SRMN IV 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 110,922 119,697 - 18720193995244 SRMN V 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 83,192 87,849 - 1,584,566 718,835 Banco do Brasil - BNDES Transfer 21/02000-0 Copel GeT Implementation of Mauá HPP. Revenue from energy sales from the plant. 04.16.2009 179 01.15.2028 Monthly 2.13% above TJLP 2.13% above TJLP 169,500 49,263 60,720 49,263 60,720 (a) Commercial paper, single series, for public distribution with restricted efforts. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (1) - IPCA used in the calculation of interest and not in the update of the principal. (continued) Consolidated Contractual Effective 12.31.2023 12.31.2022 Issue Number of Final Payment financial interest Contract Contracts Company Allocation Guarantees Date installment maturity of charges charges p.a. rate p.a. amount BNDES 820989.1 Copel GeT Implementation of Mauá HPP. Revenue from energy sales from the plant. 03.17.2009 179 01.15.2028 Monthly 1.63% above TJLP 1.63% above TJLP 169,500 49,263 60,719 1120952.1 Implementation of transmission line between Foz do Iguaçu and Cascavel Oeste substations. Assignment of receivables; revenue from energy transmission services. 12.16.2011 168 04.15.2026 Monthly 1.82% and 1.42% above TJLP 1.82% and 1.42% above TJLP 44,723 7,909 11,186 1220768.1 Implementation of Cavernoso II SHP. Revenue from energy sales from the plant. 09.28.2012 192 07.15.2029 Monthly 1.36% above TJLP 1.36% above TJLP 73,122 27,422 32,012 13211061 Implementation of Colíder HPP. Assignment of receivables 12.04.2013 192 10.15.2031 Monthly 0% and 1.49% above TJLP 6.43% and 7.68% 1,041,155 551,707 615,968 13210331 Implementation of Cerquilho III substation. 12.03.2013 168 08.15.2028 Monthly 1.49% and 1.89% above TJLP 1.49% and 1.89% above TJLP 17,644 6,240 7,502 15206041 Implementation of transmission line Assis - Paraguaçu Paulista II. 12.28.2015 168 06.15.2030 Monthly 2.42% above TJLP 9.04% 34,265 14,127 16,139 15205921 Implementation of transmission lines Londrina - Figueira and Salto Osório - Foz do Chopim. 12.28.2015 168 12.15.2029 Monthly 2.32% above TJLP 8.93% 21,584 8,261 9,542 18205101 Implementation of Baixo Iguaçu HPP 11.22.2018 192 06.15.2035 Monthly 1.94% above TJLP 8.50% 194,000 148,613 159,948 19207901- A+B+E+F+G+H Implementation of transmission facilities for the line: substation Medianeira; substation Curitiba Centro and Curitiba Uberaba and substation Andirá Leste. 06.03.2020 279 12.15.2043 Monthly IPCA + 4.8165% IPCA + 4.8570% 206,882 202,439 200,932 19207901- C+D+I+J Implementation of transmission facilities for the line: transmission line Curitiba Leste - Blumenau and Baixo Iguaçu - Realeza. 06.03.2020 267 12.15.2043 Monthly IPCA + 4.8165% IPCA + 4.8570% 225,230 190,270 188,869 14205611-C Copel DIS Preservation of business, improvements, operating support and general investments in the expansion and consolidation of projects and social investment programs of companies (ISE). Surety of Copel; assignment of revenues and indemnity rights under the concession. 12.15.2014 113 06.15.2024 Monthly 6.0% 6.0% 78,921 3,919 11,757 14.2.1271.1 Santa Maria Construction and implementation of wind generating plants. Surety of Copel; pledge of shares; assignment of receivables and revenues. 06.01.2015 192 08.15.2031 Monthly 1.66% above TJLP 8.26% 71,676 30,490 34,125 14.2.1272.1 Santa Helena 06.01.2015 192 08.15.2031 Monthly 1.66% above TJLP 8.26% 82,973 33,082 37,027 11211521 GE Farol Pledge of shares; assignment of receivables from energy sales from the project; assignment of machinery and equipment. 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 54,100 26,207 29,888 11211531 GE Boa Vista 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 40,050 19,374 22,096 11211541 GE S.B. do Norte 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 90,900 43,940 50,112 11211551 GE Olho D'Água 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 97,000 46,927 53,519 18204611 Cutia Pledge of shares; assignment of receivables. 10.10.2018 192 07.15.2035 Monthly 2.04% above TJLP 8.37% 619,405 521,972 543,337 13212221 - A Costa Oeste Implementation of transmission line between Cascavel Oeste and Umuarama Sul substations and implementation of Umuarama Sul substation. Assignment of receivables; 100% of pledged shares. 12.03.2013 168 11.30.2028 Monthly 1.95% + TJLP 1.95% + TJLP 27,634 10,778 12,842 13212221 - B 12.03.2013 106 09.30.2023 Monthly 3.5% 3.5% 9,086 - 598 14205851 - A Marumbi Implementation of transmission line between Curitiba and Curitiba Leste and implementation of Curitiba Leste substation. 07.08.2014 168 06.30.2029 Monthly 2.00% + TJLP 2.00% + TJLP 33,460 14,512 16,981 14205851 - B 07.08.2014 106 04.30.2024 Monthly 6.0% 6.0% 21,577 755 3,020 1,958,207 2,118,119 Total local currency 5,387,977 4,694,957 Gross debt 5,387,977 4,694,957 (-) Transaction cost (44,760) (44,594) Net debt 5,343,217 4,650,363 Current 675,980 278,838 Noncurrent 4,667,237 4,371,525 DI - Interbank Deposit Rate IPCA - Inflation Index TJLP - Long term interest rate 20.1 Maturity of noncurrent installments Schedule of maturity of noncurrent installments 12.31.2023 Gross debt (-) Transaction cost Net debt 2025 1,638,394 (8,051) 1,630,343 2026 266,754 (2,350) 264,404 2027 270,567 (2,351) 268,216 2028 256,249 (2,364) 253,885 2029 255,797 (2,355) 253,442 After 2029 2,011,472 (14,525) 1,996,947 4,699,233 (31,996) 4,667,237 20.2 Changes in loans and financing Schedule of changes in debentures Consolidated Foreign currency Local currency Total Balance as of January 1, 2021 140,337 3,048,194 3,188,531 Effect of acquisition of control of Costa Oeste and Marumbi - 514,272 514,272 Funding - 134,313 134,313 (-) Transaction costs - (1,647) (1,647) Charges 6,218 191,398 197,616 Monetary and exchange variations 10,266 31,091 41,357 Amortization - principal - (202,577) (202,577) Payment - charges (6,249) (187,172) (193,421) Balance as of December 31, 2021 150,572 3,527,872 3,678,444 Funding - 1,891,954 1,891,954 (-) Transaction costs - (19,781) (19,781) Charges 953 415,967 416,920 Monetary and exchange variations (14,378) 34,978 20,600 Amortization - principal (134,894) (865,425) (1,000,319) Payment - charges (2,253) (335,202) (337,455) Balance as of December 31, 2022 - 4,650,363 4,650,363 Business combination effects (Note 1.2) - 875,738 875,738 Funding - 45,325 45,325 (-) Transaction costs (a) - (6,886) (6,886) Charges - 525,598 525,598 Monetary variations - 35,184 35,184 Amortization - principal - (260,971) (260,971) Payment - charges - (521,134) (521,134) Balance as of December 31, 2023 - 5,343,217 5,343,217 (a) Balance refers to the financial consideration (waiver) paid as a result of the process of transforming Copel into a Corporation, as detailed in Note 20.3. 20.3 Covenants Loans and financing agreements contain clauses that require economic and financial ratios to be maintained within pre-determined parameters, requiring annual fulfillment and other conditions to be complied with, such as not changing the Company's interest in the capital stock of subsidiaries that would represent change of control without prior consent. The non-compliance with the contracted conditions may result in the need to comply with additional obligations, in fines or even in the declaration of the early maturity of debts. On December 31, 2023, all the agreed contractual indicators and conditions were fully met. As a result of the process of transforming Copel into a company with dispersed capital and no controlling shareholder, as detailed in Note 1, the consent of the creditors was obtained, through financial compensation (paid in July and August 2023) so that the change in shareholder control would not characterize an event of early maturity of the Company's debts. In addition, the administrative and communication items with the financial institutions provided for in the consent documents were finalized. As far as the BNDES is concerned, the process was authorized on July 13, 2023, with other conditions as resolutions, as follows: (i) (ii) (iii) (iv) The company has begun the formal procedures for signing the new concession contracts, which should take place after the call by the Granting Authority, and so far, there have been no unfavorable pronouncements from the Paraná State Court of Auditors. The other conditions were met. The financial covenants contained in the agreements are presented below: Schedule of financial covenants contained in the agreements Company Contractual Instrument Annual financial ratios Limit Copel GeT BNDES Finem No. 820989.1 - Mauá EBITDA / Net financial results ≥ 1.3 Banco do Brasil No. 21/02000-0 - Mauá Commercial paper Debt service coverage ratio Consolidated net debt / Consolidated EBITDA ≥ 1.5 Copel DIS BNDES Finem No. 14205611 Financial indebtedness / EBITDA ≤ 4.0 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 Cutia BNDES Finem No. 18204611 Debt service coverage ratio (a) ≥ 1.2 Costa Oeste BNDES Finem No. 13212221 Debt service coverage ratio ≥ 1.3 Marumbi BNDES Finem No. 14205851 Debt service coverage ratio ≥ 1.3 Financing for businesses - Finem (a) financial ratio calculated based on the amounts of the consolidated financial statements of Cutia Empreendimentos Eólicos S.A. The contract establishes that, should the index be in the range between 1.10 and 1.20, the value of the funds invested in the Reserve Account must be complemented so that the total reaches the index of 1.20, within 2 days of the release of the financial statements.

Debentures

Debentures	12 Months Ended
	Dec. 31, 2023
Debentures
Debentures	21. Debentures Schedule of debentures Contractual Effective 12.31.2023 12.31.2022 Issue Number of Final Payment financial interest Contract Company Issue Characteristics Allocation Guarantees Date installment maturity of charges charges p.a. rate p.a. amount Copel GeT 4 th (a) Full early redemption of the 4 th st nd Personal guarantee 07.23.2018 3 07.23.2023 Half-yearly 126.0% of DI 133.77% of DI 1,000,000 - 357,573 5 th (b) Reimbursement of expenses related to the construction of the Transmission Lines Araraquara II - Taubaté, Assis - Londrina and Foz do Chopim. 09.25.2018 5 09.15.2025 Half-yearly IPCA + 7.6475% IPCA+ 8.3295% 290,000 157,327 225,643 6 th st (c) Full early redemption of the 5 th nd nd 07.15.2019 2 07.15.2024 Half-yearly 109.0% of DI 111.25% of DI 800,000 424,292 852,816 6 th nd Reimbursement of expenses related to the Colíder HPP and Baixo Iguaçu HPP projects 07.15.2019 1 07.15.2025 Half-yearly IPCA + 3.90% IPCA+ 4.46% 200,000 263,113 251,363 7 th st Reinforcement of the Issuer's working capital; amortization and/or reimbursement of cash of the principal portion of the 3 rd th 10.15.2021 2 10.15.2026 Half-yearly DI + spread 1.38% DI + spread 1.45% 1,133,363 1,163,255 1,166,982 7 th nd Investments for expansion, renovation or improvement and/or reimbursement of expenses within the scope of the Projects: Improvements of Gov. Bento Munhoz da Rocha Netto HPP; Implementation of the Assets of Lot “E”, from Aneel Auction No. 05/2015; Investments in Mata de Santa Genebra Transmissão S.A. and Bela Vista Geração de Energia S.A. 10.15.2021 3 10.15.2031 Half-yearly IPCA + 5.7138% IPCA + 6.1033% 366,637 416,456 397,825 8 th st Acquisition of Santa Rosa & Mundo Novo Wind Complex (SRMN) and Aventura Wind Complexes. 01.15.2023 2 01.15.2030 Half-yearly DI + spread 1.40% DI + spread 1.41% 1,100,000 1,168,465 - 8 th nd Reimbursement of investment expenses and/or contributions in the scope of the Jandaíras I, II, III and IV Wind Power Generating Plants Projects. 01.15.2023 3 01.15.2035 Half-yearly IPCA +6.8226% IPCA +7.5817% 200,000 214,426 - Copel DIS 4 th (a) Working capital and payment of the 1 st nd Personal guarantee 09.27.2018 3 09.27.2023 Half-yearly DI + spread 2.70% CDI + 3.96% 1,000,000 - 346,895 5 th st (c) Investment for expansion, renovation or improvement and reimbursement of expenses of the Issuer's electricity distribution network linked to concession contract No. 46/1999 of ANEEL. 11.15.2019 3 11.15.2027 Half-yearly IPCA + 4.20% IPCA+ 4.61% 500,000 647,092 618,209 6 th st Reinforcement of working capital and amortization of the first installment of the principal of the debentures of each of the Issuer's following issues: 3 rd th th 06.16.2021 2 06.15.2026 Half-yearly CDI + 1.95% CDI + 2.02% 1,000,000 1,004,566 1,006,449 6 th nd Investment for expansion, renovation or improvement and reimbursement of expenses of the Issuer's electricity distribution network linked to concession contract No. 46/1999 of ANEEL. 06.16.2021 3 06.15.2031 Half-yearly IPCA + 4.7742% IPCA + 5.1564% 500,000 585,696 559,894 7 th st (e) Reinforcement of working capital; redemption of 3 rd nd th th 05.15.2022 2 05.15.2025 Half-yearly CDI + 1.21% CDI + 1.28% 300,000 304,505 305,380 7 th nd 05.15.2022 2 05.15.2027 Half-yearly CDI + 1.36% CDI + 1.42% 901,450 915,148 917,789 7 th rd Investments for expansion, renovation or improvement and/or reimbursement of expenses of the issuer's electricity distribution network, linked to Aneel's Concession Agreement No. 46/1999. 05.15.2022 3 05.15.2032 Half-yearly IPCA + 6.1732% IPCA + 6.6587% 298,550 315,816 301,830 8 th st (e) Exclusively for cash reinforcement to meet the Issuer commitments. 06.15.2023 1 06.15.2024 Half-yearly CDI + 1.45% CDI + 1.89% 400,000 401,784 - 8 th nd Exclusively for amortization of principal and interest due under the Private Deed of the 4 th 06.15.2023 2 06.15.2027 Half-yearly CDI + 2.00% CDI + 2.14% 800,000 803,723 - 8 th rd Exclusively for cash reinforcement to meet the Issuer commitments. 06.15.2023 1 06.15.2028 Half-yearly CDI + 2.25% CDI + 2.35% 400,000 401,897 - Brisa Potiguar 2 nd st (d) Implementation of wind generating plants. Real and personal guarantee and pledge of Copel GeT shares. 03.24.2016 192 07.15.2032 Monthly TJLP + 2.02% TJLP + 2.02% 147,575 82,744 91,468 2 nd nd 03.24.2016 192 07.15.2032 Monthly IPCA + 9.87% IPCA+ 10.92% 153,258 118,146 126,067 Cutia 1 st (b) Construction and implementation of wind generating plants. Personal guarantee 03.20.2019 26 12.15.2031 Half-yearly IPCA + 5.8813% IPCA+ 6.83% 360,000 349,555 360,894 Gross debt 9,738,006 7,887,077 (-) Transaction cost (118,900) (83,222) Net debt 9,619,106 7,803,855 Current 1,225,649 1,346,347 Noncurrent 8,393,457 6,457,508 (a) Simple debentures, single series, not convertible into shares, unsecured, for public distribution with restricted placement efforts, according to CVM No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (b) Simple debentures, single series, not convertible into shares, with security interest and additional personal guarantee, for public distribution with restricted efforts, pursuant to CVM Instruction No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (c) Simple debentures, two series, not convertible into shares, unsecured, for public distribution with restricted placement efforts, according to CVM No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (d) Simple debentures, two series, not convertible into shares, issued privately. Companies: Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus and Ventos de Santo Uriel. Guarantor: Copel. They have no trustee. (e) Simple debentures, three series, not convertible into shares, unsecured, with additional personal guarantee, for public distribution with restricted placement efforts, pursuant to CVM Instruction No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. 21.1 Maturity of noncurrent installments Schedule of maturity of noncurrent installments 12.31.2023 Gross debt (-) Transaction cost Net debt 2025 1,825,412 (25,529) 1,799,883 2026 2,202,198 (19,105) 2,183,093 2027 1,130,834 (11,413) 1,119,421 2028 465,465 (8,281) 457,184 2029 954,663 (8,115) 946,548 After 2029 1,903,983 (16,655) 1,887,328 8,482,555 (89,098) 8,393,457 21.2 Changes in debentures Schedule of changes in debentures Continuing operations Discontinued operations Total Balance as of January 1, 2021 6,737,229 20,252 6,757,481 Funding 3,000,000 - 3,000,000 (-) Transaction costs (35,030) - (35,030) Charges and monetary variations 620,751 37,902 658,653 Amortization - principal (1,831,809) (20,239) (1,852,048) Payment - charges (343,524) (17,549) (361,073) Reclassification - held for sale - Copel Telecomunicações - (20,366) (20,366) Balance as of December 31, 2021 8,147,617 - 8,147,617 Funding 1,500,000 - 1,500,000 (-) Transaction costs (14,445) - (14,445) Charges and monetary variations 1,112,287 - 1,112,287 Amortization - principal (2,051,481) - (2,051,481) Payment - charges (890,123) - (890,123) Balance as of December 31, 2022 7,803,855 - 7,803,855 Funding 2,900,000 295,000 3,195,000 (-) Transaction costs (a) (60,677) (955) (61,632) Charges and monetary variations 1,297,445 19,017 1,316,462 Amortization - principal (1,193,910) (18,437) (1,212,347) Payment - charges (1,127,607) (10,423) (1,138,030) Reclassification (b) - (284,202) (284,202) Balance as of December 31, 2023 9,619,106 - 9,619,106 (a) Includes the amount of R$41,788 relating to financial consideration (waiver) paid as a result of the process of transforming Copel into a Corporation, as detailed in Note 21.3. (b) Reclassification to Liabilities classified as held for sale (Note 39). 21.3 Covenants The issued debentures contain clauses that require the maintenance of certain economic and financial ratios within pre-determined parameters, requiring annual fulfillment and other conditions to be complied with, such as not changing the Company's interest in the capital stock that would represent change of 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 maintaining the financial ratios as determined without prior written consent of the debenture holders. The non-compliance with the contracted conditions may imply the need to comply with additional obligations, to request consent from the debenture holders or even the declaration of early maturity of the debts. On December 31, 2023, all the agreed contractual indicators and conditions were fully met, except for the subsidiaries Nova Asa Branca I, Nova Asa Branca III and Ventos de Santo Uriel that did not meet the ICSD of 1.3. However, the Company preventively requested and received, on December 29, 2023, according to letter from BNDES AEC/DEENE2 No. 042/2023, the commitment of the development banking institution not to declare the early maturity of the debenture deeds, based on the performance of this index in fiscal year 2023. As a result of the process of transforming Copel into a company with dispersed capital and no controlling shareholder, as detailed in Note 1, General Meetings of Debenture Holders were held to decide on consent to carry out the operation, by means of a financial compensation (waiver fee), so that the change in shareholder control would not characterize an event of early maturity of the Company's debts. The financial compensation was conditional on the success of the offer, with payment within ten days of its settlement, and corresponds to a remuneration of 0.20%, multiplied by the remaining duration of the debentures, on their updated nominal value on the date of the Meetings, except for the 1 st th th The financial covenants contained in the debenture agreements are presented as follows: Schedule of financial covenants Company Contractual Instrument Annual financial ratio Limit Copel GeT 5 th Consolidated net debt / Consolidated EBITDA Debt service coverage ratio ≤ 3.5 ≥ 1.5 6 th 7 th 8 th Copel DIS 5 th 6 th 7 th 8 th Nova Asa Branca I Debt service coverage ratio ≥ 1.3 Nova Asa Branca II Nova Asa Branca III 2 nd Nova Eurus IV Ventos de Santo Uriel Cutia 1 st Debt service coverage ratio (a) ≥ 1.2 (a) financial ratio calculated based on the amounts of the consolidated financial statements of Cutia Empreendimentos Eólicos S.A. The contract establishes that, should the index be in the range between 1.10 and 1.20, the value of the funds invested in the Reserve Account must be complemented so that the total reaches the index of 1.20, within 2 days of the release of the financial statements.

Post-employment Benefits

Post-employment Benefits	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Post-employment Benefits	22. 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 legal dependents. The lifetime sponsorship of the Healthcare Plan for retirees, pensioners and legal dependents is only applied to "ProSaúde II" plan participants. Fundação Copel de Previdência e Assistência is the entity that manages these plans. 22.1 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 for new participants since 1998. The Plan III, the only plan available for new participants, is a Variable Contribution - CV plan in the contributory phase and, after retirement, it becomes a Defined Benefit - BD plan. 22.2 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 extended to all retirees and pensioners for life only in the "ProSaúde II" plan. 22.3 Statement of financial position and statement of income Amounts recognized in liabilities, under post-employment benefits, are summarized below: Schedule of liabilities under post-employment benefit 12.31.2023 12.31.2022 Pension plans 426 949 Healthcare plans 1,483,817 1,069,088 1,484,243 1,070,037 Current 85,833 73,814 Noncurrent 1,398,410 996,223 Amounts recognized in the statement of income are shown below: Schedule of post-employment benefits recognized in the statement of income Restated Restated 12.31.2023 12.31.2022 12.31.2021 Employees Pension plans 55,320 52,980 56,454 Healthcare plan - post employment 128,652 138,921 115,587 Healthcare plan - active employees 74,546 66,912 69,556 258,518 258,813 241,597 Management Pension plans 1,441 1,236 1,300 Healthcare plan 200 148 122 1,641 1,384 1,422 260,159 260,197 243,019 22.4 Changes in post-employment benefits Schedule of changes in post-employment benefits Balance as of January 1, 2022 1,295,174 Appropriation of actuarial calculation 140,293 Appropriation of pension and healthcare contributions 127,878 Actuarial gains and losses (291,742) Amortizations (201,566) Balance as of December 31, 2022 1,070,037 Appropriation of actuarial calculation 130,126 Appropriation of pension and healthcare contributions 139,701 Actuarial losses (a) 379,126 Amortizations (225,421) Reclassification (b) (9,326) Balance as of December 31, 2023 1,484,243 (a) Losses arising mainly from the reduction in the discount rate, increase in medical costs and expected variation of the obligation by the current service cost and interest cost. (b) Reclassification to Liabilities classified as held for sale (Note 39). 22.5 Actuarial valuation in accordance with IAS 19 22.5.1 Actuarial assumptions The actuarial assumptions used to determine the amounts of liabilities and costs are shown below: Schedule of actuarial assumptions Consolidated 2023 2022 Real Nominal Real Nominal Economic Inflation p.a. - 3.00 - 5.10 Expected rate of discount/return p.a. Unified Plan - Defined Benefit 5.33 8.49 6.10 11.51 Unified Plan - Balance 5.36 8.52 6.12 11.53 Plan III 5.37 8.53 6.13 11.54 Assistance Plan 5.48 8.64 6.13 11.54 Salary growth/medical costs Unified Plan p.a. 1.00 4.03 0.00 5.10 Plan III p.a. 1.00 4.03 1.00 6.15 Assistance Plan - Aging Factor 3.30 - 3.30 - Demographic Mortality Table AT - 2000 AT - 2000 Mortality table of individuals with permanent disability WINKLEVOSS WINKLEVOSS Table of new disability benef it vested TASA 1927 TASA 1927 22.5.2 Number of participants and beneficiaries Schedule of participants and beneficiaries Consolidated Social Security Plans Unified Plan Plan III Assistance Plan 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 Number of active participants 10 10 5,806 6,031 5,687 5,775 Number of Inactive participants 4,115 4,170 5,379 5,369 8,857 9,059 Number of dependent people - - - - 19,925 20,867 Total 4,125 4,180 11,185 11,400 34,469 35,701 22.5.3 Life expectancy after the average age of participants - Annuity Table AT-2000 (in years) The average age of inactive participants of the healthcare and pension plans is 68.55 and 69.08 years, respectively. Schedule of life expectancy Consolidated Unified Plan Plan III As of December 31, 2023 Retired participants 12.73 21.35 Pensioner participants 13.99 24.67 As of December 31, 2022 Retired participants 19.60 23.42 Pensioner participants 12.48 25.97 22.5.4 Actuarial evaluation Based on the revision of the assumptions, as of December 31, 2023, the amounts of the Unified Plan and Plan III totaled a surplus of R$795,930 and R$83,613, respectively (R$595,847 and R$74,421, as of December 31, 2022). Applicable ruling legislation does not allow any significant reduction in contributions or refunds to the Company based on the current surplus of these plans. For this reason, the Company did not record assets in its balance sheet as of December 31, 2023, reflecting any right to reduce contributions, refund of surplus or other amounts. Schedule of actuarial evaluation Consolidated Unified Plan Assistance 12.31.2023 12.31.2022 Total liabilities or partially covered 6,416,085 3,820,011 1,657,687 11,893,783 10,721,838 Fair value of the plan assets (7,212,015) (3,903,624) (173,870) (11,289,509) (10,323,018) Plan coverage status (795,930) (83,613) 1,483,817 604,274 398,820 Unrecognized asset 795,930 83,613 - 879,543 670,268 - - 1,483,817 1,483,817 1,069,088 The Company adjusted their assistance liabilities through the actuarial report issued on December 31, 2023, as presented in the Statements of Comprehensive Income. 22.5.5 Changes in actuarial liabilities Schedule of changes in actuarial liabilities Consolidated Unified Plan Plan III Assistance Plan Present value of net actuarial obligations as of January 1, 2022 6,145,601 3,337,093 1,491,118 Cost of services 169 2,018 6,172 Cost of interest 673,724 364,901 155,389 Benefits paid (523,792) (264,096) (342) Actuarial (gain) losses (266,172) 17,621 (417,566) Present value of net actuarial obligations as of December 31, 2022 6,029,530 3,457,537 1,234,771 Cost of services 16,650 6,343 6,878 Cost of interest 700,272 397,091 141,877 Benefits paid (539,728) (272,585) (55,014) Actuarial (gain) losses 210,135 251,260 338,499 Discontinued Operations balance adjustments (774) (19,635) (9,324) Present value of net actuarial obligations as of December 31, 2023 6,416,085 3,820,011 1,657,687 22.5.6 Changes in actuarial assets Schedule of changes in actuarial assets Consolidated Unified Plan Plan III Assistance Plan Fair value of the Plan's assets as of January 1, 2022 6,799,255 3,347,204 196,909 Return estimated for assets 743,845 274,486 26,390 Contributions and distributions 29,808 151,606 - Benefits paid (523,792) (264,096) - Actuarial gain (losses) (423,739) 22,758 (57,616) Fair value of the Plan's assets as of December 31, 2022 6,625,377 3,531,958 165,683 Return estimated for assets 769,613 410,062 18,629 Contributions and distributions 23,868 9,709 54,782 Benefits paid (539,728) (272,584) (54,782) Actuarial gain (losses) 333,728 244,140 (10,442) Discontinued Operations balance adjustments (843) (19,661) - Fair value of the Plan's assets as of December 31, 2023 7,212,015 3,903,624 173,870 22.5.7 Estimated costs The estimated net periodic plan costs (income) for 2024 for each plan are shown below: Schedule of estimated net periodic plan costs (gains) Consolidated Unified Plan Plan III Assistance Plan Cost of current service (17,705) 10,105 8,100 Estimated cost of interest 590,697 321,264 140,975 Expected return on plan assets (591,774) (321,683) (15,030) Costs (income or loss) (18,782) 9,686 134,045 In view of the current surplus of pension plans, the Company will not record the estimated revenues and costs presented in the table above for the Unified Plan and Plan III, in accordance with legislation that does not allow for reductions in contributions or reimbursements to the Company. 22.5.8 Sensitivity analysis The following table demonstrates the effect of changes to significant actuarial assumptions. The presentation of this sensitivity analysis was adjusted in relation to the year 2022 to reflect the variations that, in the Company's understanding, are more likely to occur. Schedule of sensitivity analysis Consolidated Projected scenarios Increase by 0.5% Decrease in 0.5% Sensitivity of long-term interest rate Impacts on the obligations of the pension 9,807,900 10,702,169 Impacts on the obligations of healthcare program 1,546,250 1,782,375 Sensitivity of growth rate of the medical costs Impacts on the obligations of healthcare program 1,784,147 1,544,008 Impact on cost of service for the following financial year of healthcare program 8,460 6,595 Sensitivity of the service cost Impacts on the obligations of the pension 13,493 14,269 Impacts on the obligations of healthcare program 6,625 8,429 22.5.9 Benefits payable The estimated benefits to be paid in the next five years and the total benefits for the following fiscal years are shown below: Schedule of benefits payable Consolidated Unified Plan Plan III Assistance Plan Total 2024 543,355 281,414 54,858 879,627 2025 641,006 284,173 76,250 1,001,429 2026 568,053 291,233 73,728 933,014 2027 565,786 298,255 81,300 945,341 2028 573,042 305,107 89,233 967,382 2029 a 2053 11,639,282 8,327,621 5,126,994 25,093,897 22.5.10 Asset allocation and investment strategy The asset allocation for the pension and healthcare plans at the end of 2023 and the allocation goal for 2024, by asset category, are shown below: Schedule of asset allocation for pension and healthcare plans Consolidated Goal for 2024 (*) 2023 Fixed income 79.1 77.2 Variable income 4.9 5.3 Loans 1.3 1.2 Real estate 3.6 5.6 Investment structuring 8.8 8.7 Investments abroad 2.4 2.0 100.0 100.0 In addition, information on the allocation of assets of pension plans sponsored by the Company: Schedule of pension plan assets Consolidated Unified Plan Plan III target (%)(*) minimum (%) target (%) minimum (%) Fixed income 89.5 60.0 70.0 48.0 Variable income 3.0 2.0 8.0 3.0 Loans 0.5 0.0 2.0 0.0 Real estate 2.5 0.0 1.0 0.0 Investment structuring 4.5 0.0 15.0 0.0 Investments abroad 0.0 0.0 4.0 0.0 (*) Target 2023. 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%. 22.5.11 Additional information The Company made contributions to Plan III (variable contribution plan) for all active employees on December 31, 2023 and 2022, in the amounts of R$ 70,203 72,353

Sectorial Charges Payable

Sectorial Charges Payable	12 Months Ended
	Dec. 31, 2023
Sectorial Charges Payable
Sectorial Charges Payable	23. Sectorial Charges Payable Schedule of sectorial charges due Consolidated 12.31.2023 12.31.2022 Energy Development Account - CDE 56,927 41,122 Global Reversal Reserve - RGR 4,539 5,366 61,466 46,488

Research and Development and En

Research and Development and Energy Efficiency	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Research and Development and Energy Efficiency	24. Research and Development and Energy Efficiency In accordance with Law No. 9,991/2000 and supplementary regulations, concession operators 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 activities, and the electric power distribution concession operators must segregate this same percentage into the research and development and energy efficiency programs of the electricity sector. The registered balances of Research and Development - R&D and Energy Efficiency Program - EEP are shown in the table below: Schedule of balances recognized for investment in research and development Consolidated Disbursed and not completed Balance to be collected Balance to disburse Balance as of Balance as of 12.31.2023 12.31.2022 Research and Development - R&D FNDCT - 5,781 - 5,781 6,588 MME - 2,891 - 2,891 3,314 R&D 153,048 1,359 47,464 201,871 260,243 153,048 10,031 47,464 210,543 270,145 Energy efficiency program - EEP Procel - 23,613 - 23,613 11,960 EEP 139,610 10,822 169,086 319,518 332,653 139,610 34,435 169,086 343,131 344,613 292,658 44,466 216,550 553,674 614,758 Current 320,196 370,244 Noncurrent 233,478 244,514 National Fund for Scientific and Technological Development - FNDCT National Program of Electricity Conservation - Procel 24.1 Changes in R&D and EEP balances Schedule of changes in R&D and EEP balances Consolidated FNDCT MME R&D Procel EEP Total Balance as of January 1, 2022 7,584 3,790 286,029 19,883 309,811 627,097 Additions 39,044 19,535 39,070 11,298 45,191 154,138 Performance agreement - - - - 2,552 2,552 Interest rate (Note 32) - - 6,197 3,799 24,648 34,644 Transfers - - - (3,685) 3,685 - Payments (40,040) (20,011) (8,061) (19,335) (29,740) (117,187) Concluded projects - - (62,992) - (23,494) (86,486) Balance as of December 31, 2022 6,588 3,314 260,243 11,960 332,653 614,758 Additions 40,011 20,004 40,019 12,200 48,805 161,039 Performance agreement - - - - 4,420 4,420 Interest rate (Note 32) - - 5,930 (547) 21,618 27,001 Transfers (b) 5,802 2,900 1,739 - - 10,441 Payments (46,620) (23,327) (9,695) - (16,450) (96,092) Concluded projects - - (87,675) - (71,528) (159,203) Reclassification (a) - - (8,690) - - (8,690) Balance as of December 31, 2023 5,781 2,891 201,871 23,613 319,518 553,674 (a) Reclassification to Liabilities classified as held for sale (Note 39). (b) Transfers to assets - Law No. 14,514/2023

Accounts Payable Related to Con

Accounts Payable Related to Concessions	12 Months Ended
	Dec. 31, 2023
Accounts Payable Related To Concessions
Accounts Payable Related to Concessions	25. Accounts Payable Related to Concessions Schedule of accounts payable related to concessions Consolidated Discount Annual Company Grant Signature Closing rate Adjustment 12.31.2023 12.31.2022 HPP Mauá Copel GeT 06.29.2007 07.03.2007 06.2049 5,65 IPCA 23,005 21,587 HPP Colíder Copel GeT 12.29.2010 01.17.2011 01.2046 7,74 IPCA 31,493 30,518 HPP Baixo Iguaçu Copel GeT 07.19.2012 08.20.2012 01.2047 7,74 IPCA 9,337 9,050 HPP Guaricana Copel GeT 03.03.2020 03.03.2020 03.2025 7,74 IPCA 1,325 2,200 HPP Fundão and HPP Santa Clara Elejor 10.23.2001 10.25.2001 05.2037 11,00 IGPM 828,695 874,187 893,855 937,542 Current 101,976 105,003 Noncurrent 791,879 832,539 Discount rate applied to calculate present value Real and net discount rate, compatible with the estimated long-term rate, not being linked to the expectation of return from the project. Payment to the federal government Monthly installments equivalent to 1/12 of the annual payment restated, as defined in the concession agreement. 25.1 Changes in accounts payable related to concessions Schedule of changes in accounts payable related to concessions Balance as of January 1, 2022 903,959 Additions 1,855 Adjust to present value 27,063 Monetary variations 112,890 Payments (108,225) Balance as of December 31, 2022 937,542 Additions 894 Adjustment to present value (44,021) Monetary variations 115,176 Payments (115,736) Balance as of December 31, 2023 893,855 25.2 Nominal value and present value of accounts payable related to concessions Schedule of nominal value and present value of accounts payable related to concession Consolidated Nominal value Present value 2024 111,886 101,976 2025 111,079 91,359 2026 110,798 82,253 2027 110,798 74,313 After 2027 1,433,795 543,954 1,878,356 893,855

Right-of-use Asset and Lease Li

Right-of-use Asset and Lease Liability	12 Months Ended
	Dec. 31, 2023
Right-of-use Asset And Lease Liability
Right-of-use Asset and Lease Liability	26. Right-of-use Asset and Lease Liability 26.1 Right-of-use asset Schedule of right of use asset Consolidated Balance as of Additions Amorti- Loss on Reclassi- Balance as of January 1, 2023 zation disposal fication (a) December 31, 2023 Real estate 136,489 51,192 (11,874) (2,737) (10,456) 162,614 Vehicles 113,018 27,065 (54,082) - (526) 85,475 Equipment 11,873 4,629 (11,161) (323) (507) 4,511 261,380 82,886 (77,117) (3,060) (11,489) 252,600 (a) Reclassification to Assets classified as held for sale (Note 39) Consolidated Balance as of Additions Loss on Balance as of January 1, 2022 Amortization disposal December 31, 2022 Real estate 120,929 27,770 (10,679) (1,531) 136,489 Vehicles 67,833 90,399 (45,044) (170) 113,018 Equipment 15,294 5,522 (8,943) - 11,873 204,056 123,691 (64,666) (1,701) 261,380 26.2 Lease liability 26.2.1 Changes in lease liability Schedule of changes in lease liability Balance as of January 1, 2022 212,734 Additions 123,691 Charges 20,462 Amortization - principal (60,200) Payment - charges (21,151) Loss on disposal (1,780) Balance as of December 31, 2022 273,756 Additions 82,886 Charges 25,506 Amortization - principal (72,334) Payment - charges (25,465) Loss on disposal (2,334) Reclassification (a) (11,573) Balance as of December 31, 2023 270,442 Current 49,742 Noncurrent 220,700 (a) Reclassification to Liabilities classified as held for sale (Note 39). The Company defines the discount rate based on the nominal interest rate applied to the last fundraising, disregarding subsidized or incentivized funding. The interest rates applied range from 3.58% to 15.55% p.a. 26.2.2 Maturity of noncurrent installments Schedule of maturity of noncurrent installments 2025 40,844 2026 38,160 2027 18,002 2028 15,549 2029 13,809 After 2029 229,837 Undiscounted amounts 356,201 Imputed interest (135,501) Lease liabilities balance 220,700 26.2.3 Potential PIS/Cofins recoverable rights The following table shows the potential PIS/Cofins recoverable rights embedded in the leasing consideration, according to the expected payment periods. Schedule of potential right to pis/cofins recoverable Cash Flows Nominal value Present value Lease consideration 482,953 270,442 Potential Pis/Cofins 34,299 20,647 26.3 Impact of forecast inflation on discounted cash flows In accordance with IFRS 16, in measuring and remeasuring lease liabilities and right-of-use assets, the Company used the discounted cash flow method without considering forecast future inflation, according to the prohibition imposed by the standard. However, given the current reality of long-term interest rates in the Brazilian economic environment, the table below shows the comparative balances between the information recorded in accordance with IFRS 16 and the amount that would be recorded considering forecast inflation: Schedule of impact of forecast inflation on discounted cash flows Consolidated Balance in accordance with IFRS 16 Inflation projected balance % Lease liabilities 270,442 333,597 23.35 Right to use assets 252,600 286,433 13.39 Financial expense 24,290 29,653 22.08 Amortization expense 74,582 79,601 6.73 26.4 Commitments from leases and rentals For leases of low value assets, such as computers, printers and furniture, short-term leases, as well as for leases of land for wind power generation projects, whose payment is made based on variable remuneration, the amounts are recognized in the statement of income as operating costs and/or expenses (Note 31.6). The balance of commitments from leases and rentals is shown below: Schedule of commitments from leases and rentals Consolidated Less than Over 1 year 1 to 5 years 5 years 12.31.2023 Commitments from leases and rentals 11,050 47,613 257,488 316,151 26.5 Receivables from leases Schedule of receivable from leases Consolidated Less than Over Total 1 year 1 to 5 years 5 years 12.31.2023 Facilities sharing 2,082 8,327 26,665 37,074

Other Accounts Payable

Other Accounts Payable	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Other Accounts Payable	27. Other Accounts Payable Schedule of other accounts payable Consolidated 12.31.2023 12.31.2022 Fair value in the purchase and sale of power (Note 34.2.10) 753,584 738,703 Generation deviation - wind projects (Note 34.2.9) 299,264 184,813 Public lighting rate collected 68,253 52,520 Payments/returns to consumers 60,498 50,652 Aneel Order No. 084/2017 provision 42,164 38,145 Pledges in guarantee 43,297 29,924 Financial offset for the use of water resources 31,352 28,511 Other liabilities (a) 140,114 123,585 1,438,526 1,246,853 Current 859,456 601,619 Noncurrent 579,070 645,234 (a) The balance for 2023 includes the advance received for the UEGA sale transaction, in the amount of R$58,132 (Note 39)

Provisions for Legal Claims and

Provisions for Legal Claims and Contingent Liabilities	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Provisions for Legal Claims and Contingent Liabilities	28. Provisions for Legal Claims and Contingent Liabilities The Company is responsible for several legal and administrative proceedings before different courts. Based on assessments made by the Company's legal counsel, Management makes provisions for legal claims in which the losses are rated probable, when the criteria for recognition of provisioning described in Note 4.11 are met. The Company's management believes it is impracticable to provide information regarding the timing of any cash outflows related to the lawsuits for which the Company is responsible on the date of preparation of the financial statements, in view of the unpredictability and dynamics of the Brazilian judicial, tax and regulatory systems, and that the final resolution depends on the conclusions of the lawsuits. For this reason, this information is not provided. 28.1 Change in provision for legal claims Schedule of changes in provisions for litigation Consolidated Income Provision Construction Monetary restatement Additions Balances as of cost (Reversals) Transfers/ Balances as of January 1, 2023 Additions Reversals Reversals to assets Settlements Others (a) December 31, 2023 Tax Cofins 123,564 - - - 9,807 - - - 133,371 Others 78,186 15,739 (7,444) - (2,452) - (15,955) 6,985 75,059 201,750 15,739 (7,444) - 7,355 - (15,955) 6,985 208,430 Labors 536,464 103,947 (65,303) - 43,877 (91) (231,859) (396) 386,639 Employee benefits 30,126 12,234 (4,328) - - - (516) - 37,516 Civil Civil and administrative claims 958,111 134,634 (19,782) - 26,818 278 (119,067) (26,325) 954,667 Easements 138,724 1,748 - (21,596) - 1,133 (5,884) - 114,125 Expropriations and property 154,912 6,856 (1,461) (4,349) (535) (42,700) 41 - 112,764 Customers 3,750 319 (1,676) - - - 51 - 2,444 Environmental 5,269 1,264 (1,412) - (389) - (139) - 4,593 1,260,766 144,821 (24,331) (25,945) 25,894 (41,289) (124,998) (26,325) 1,188,593 Regulatory 8,493 83,708 (84,764) - 589 - (288) - 7,738 2,037,599 360,449 (186,170) (25,945) 77,715 (41,380) (373,616) (19,736) 1,828,916 Current - 336,000 Noncurrent 2,037,599 1,492,916 (a) Reclassification mainly to Liabilities associated with assets classified as held for sale (Note 39). Consolidated Income Provision Construction Monetary restatement Balances as of cost Additions Transfers/ Balances as of January 1, 2022 Additions Reversals Additions to assets Settlements Others December 31, 2022 Tax Cofins 110,059 15,109 (1,604) - - - - - 123,564 Others 71,056 15,558 (820) - 8,147 - (9,764) (5,991) 78,186 181,115 30,667 (2,424) - 8,147 - (9,764) (5,991) 201,750 Labors 569,756 86,895 (2,778) - 22,007 - (139,416) - 536,464 Employee benefits 37,148 13,270 (19,672) - - - (620) - 30,126 Civil Civil and administrative claims 433,437 545,243 (3,925) - 47,553 - (67,055) 2,858 958,111 Easements 138,069 3,594 (90) (722) - 627 (2,754) - 138,724 Expropriations and property 125,028 2,195 (8,113) 4,305 - 36,924 (5,427) - 154,912 Customers 3,755 2,039 (630) - 74 - (1,488) - 3,750 Environmental 5,902 419 (1,130) - 78 - - - 5,269 706,191 553,490 (13,888) 3,583 47,705 37,551 (76,724) 2,858 1,260,766 Regulatory 103,155 9,788 (84,111) - (4,651) - (15,688) - 8,493 1,597,365 694,110 (122,873) 3,583 73,208 37,551 (242,212) (3,133) 2,037,599 The Company made a voluntary change in the way it records the monetary restatement of provisions for legal claims. The amounts that were recorded as operating expenses are now recognized as financial expenses. In the consolidated income statements for the year 2023, the amount of R$77,715 (R$13,552 in the Parent Company) was recognized as a financial expense (Note 32). If this voluntary change in accounting practice had been applied in the year ended December 31, 2022, the value of the reclassification from operating expenses to financial expenses would be R$73,208 in the consolidated income statement for the year (R$2,916 in the Parent Company). Considering the quantitative and qualitative analyzes carried out by the Company, Management concluded that the effect of this voluntary change in the way of recording monetary restatement on provisions for legal claims is immaterial to the financial statements already published in previous years, considering that this change does not impacts the balance sheet, net income for the year, the Company's cash generation nor compliance with restrictive clauses in debt contracts (Covenants). 28.2 Details of provisions for legal claims and contingent liabilities The following table shows the details of the provisions for legal claims recorded and, in addition, the amounts of contingent liabilities, which are present obligations arising from past events, but without provisions recognized because it is not probable an outflow of resources that incorporate economic benefits to settle the obligation. Schedule of details of provisions for legal claims and contingent liabilities Provisions for legal claims Contingent liabilities Description 12.31.2023 12.31.2022 12.31.2023 12.31.2022 Tax Cofins Requirement of the Federal Revenue Service for the period from August 1995 to December 1996, due to the termination of a judicial decision that has recognized the Company's exemption from Cofins. 133,371 123,564 9,270 9,550 INSS Tax requirements related to the social security contribution. 32,053 30,899 118,254 56,790 Federal taxes Administrative requirements and questions from Receita Federal do Brasil (Federal Revenue Service). 2,328 2,100 40,755 53,682 ICMS (VAT) Administrative requirements and questions from the State regarding the payment of ICMS (VAT) on the Company's invoices. 5,630 4,035 26,986 24,930 IPTU Tax Requirement on Urban Territorial Property (IPTU) on properties affected by the public electricity service. 5,181 9,332 179,974 152,113 ISS City halls tax requirement as ISS on construction services provided by third parties. 221 181 58,085 56,731 Other Taxes, fees and other federal, state and municipal taxes in which the Company discusses the levy or not, as well as its bases and amounts for payment 29,646 31,639 84,808 149,518 208,430 201,750 518,132 503,314 Labor Charging of overtime, hazardous work, transfer surcharge, equalization / salary adjustment, among others, by employees and former employees of Copel; collection of indemnity installments and others, by ex-employees of contractors and outsourced companies (subsidiary responsibility). 386,639 536,374 291,768 378,737 Employee benefits Labor claims filed by former retired employees against Fundação Copel, which will consequently cause repercussions for the Company and its wholly-owned subsidiaries, to the extent that additional contributions are required. 37,516 30,126 10,724 12,716 Regulatory ESBR ESBR filed Ordinary Lawsuit No. 10426-71.2013.4.01.4100 against ANEEL in the Federal Court of Rondônia, whose ruling: (i) acknowledged the exclusion of liability for the 535-day schedule overrun in the construction of the Jirau Hydropower Station; (ii) declares any obligations, penalties and costs imposed on ESBR as a result of the schedule overrun to be unenforceable, and (iii) annuls ANEEL Resolution 1,732/2013, which had recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, pending judgment by the Federal Court of the 1st Region. The practical consequence of the ruling was, at the time it exempted ESBR, to expose the distributors with whom it entered into power trading contracts (CCEARs) to the Short-Term Market and to the high value of the Settlement Price of the Differences (Preço de Liquidação das Diferenças - PLD, in Portuguese) in the period, including Copel DIS. This occurred because the rules for the sale of electricity require that all energy consumed should have a corresponding contractual coverage. If the lawsuits are judged unfavorably against Copel, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates. - - 1,129,202 1,130,845 Colíder exclusion of liability Discussion on the value of the Tariff for use of the transmission system - TUST and monetary adjustment on energy values ​​referring to the exclusion of liability period. As a result of the court injunction that excluded the delay period for the Colíder HPP from being responsible for the delivery of energy contracted in the Regulated Contracting Environment ("ACR"), CCEE proceeded to credit, valued to PLD, the energy previously backed to comply with ACR contracts. However, in the event of failure in the lawsuit, the Company must return the amounts credited, updated by the IGPM. Further information on the lawsuit is presented in Note 7.2 - - 307,285 320,044 Other Aneel's notifications about possible breaches of regulatory standards 7,738 8,493 45,498 45,718 7,738 8,493 1,481,985 1,496,607 Provisions for legal claims Contingent liabilities Description 12.31.2023 12.31.2022 12.31.2023 12.31.2022 Civil Tobacco growers Actions whose main cause is the lack of electricity causing loss of production. 57,475 73,366 42,373 71,237 Arbitration Arbitration process started in 2015, which originated from a dispute related to a term of commitment signed between the authors and Copel in December 2012, processed in secrecy at the Brazil-Canada Arbitration and Mediation Center. On January 25, 2024, an agreement was reached between the parties to close the case, as disclosed in Note 40.1. 672,000 629,056 - 338,779 Civil and administrative law Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles. 118,210 154,550 349,602 549,115 Indemnification to third parties (civil) Actions for indemnity for resulting from damages caused during the construction of power plants. The execution of the sentence began without the previously determined accounting expertise. st 106,986 101,076 104,192 98,940 Easements Discussion between the amount determined by Copel for payment and the amount claimed by the property owner and/or when the owner's documentation supporting title to the property may not be registered (when probate proceedings are still in progress, properties have no registry number with the land registry, etc.), intervention in third-party adverse possession, either as a confronter, or in case of a property where there are areas of easement of passage, in order to preserve the limits and boundaries of expropriated areas. 114,125 138,841 24,551 31,063 Expropriations and property Discussion between the amount assessed by Copel for payment and the amount claimed by the owner, and / or when the owner's documentation does not present conditions for registration (inventories in progress, properties without registration, among others); actions for repossession of real estate owned by the concessionaire; intervention in the adverse possession of third parties, as a confrontant, in order to preserve the limits and confrontations of the expropriated areas. 112,764 154,943 22,225 38,030 Consumers Lawsuits seeking compensation for damages caused in household appliances, industrial and commercial machines, 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 economic plan) was in effect and claiming reimbursement for the amounts paid by the Company. 2,442 3,758 1,077 1,911 Environmental Public civil and class actions whose purpose is to obstruct the progress of environmental licensing for new projects or to recover permanent preservation areas located around the hydroelectric power plant dams unlawfully used by private individuals. If the outcome of the lawsuits is unfavorable to the Company, Management estimates only the cost to prepare new environmental studies and to recover the areas owned by Copel GeT. They also include the Commitment Agreements (Termos de Ajuste de Conduta - TAC, in Portuguese), which refer to the commitments agreed-upon and approved between the Company and the relevant bodies, for noncompliance with any condition provided for by the Installation and Operating Licenses. 4,591 5,266 226,833 216,380 1,188,593 1,260,856 770,853 1,345,455 1,828,916 2,037,599 3,073,462 3,736,829

Equity

Equity	12 Months Ended
	Dec. 31, 2023
EQUITY
Equity	29. Equity 29.1 Capital Schedule of capital 12.31.2023 12.31.2022 Capital 12,831,619 10,800,000 (-) Transaction costs, net of taxes Transaction costs in issuing shares (14,941) - (-) Income tax and social contribution (a) 5,080 - 12,821,758 10,800,000 (a) Amounts deducted from taxes payable The capital increase of R$2,021,758 refers to the value of the share issue of R$2,031,619 less transaction costs net of taxes, totaling R$9,861, and was recorded after the settlement of the public share offering, as described in Note 1. The share capital is represented by ordinary shares, class "A" and "B" preferred shares and 1 special class preferred share held by the State of Paraná. At General Meetings, each ordinary share has the right to one vote, respecting the limitations established in Article 6 of the Bylaws, so that any shareholder or group of shareholders, Brazilian or foreign, public or private, is prohibited from exercising voting rights in excess of the equivalent of 10% of the total number of shares into which Copel's voting capital is divided, regardless of their stake in the share capital. Class “A” and “B” preferred shares have restricted voting rights as per § 7, Article 5, of the Bylaws. According to Article 17 of Federal Law No. 6,404/1976, dividends paid to preferred shares must be at least 10% higher than those paid to common shares. Class “A” preferred shares have priority in the reimbursement of capital and in the distribution of minimum dividends of 10% p.a. (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 profit or loss for the year, pursuant to the corporate legislation and to the Company’s Bylaws, 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 payment of priority dividends of class “A” shares. The special class preferred share was created under the terms of State Law No. 21,272/2022. As long as the State of Paraná holds shares representing at least 10% of the total shares issued by the Company, this share will grant veto power in General Meeting deliberations that authorize the administrators to approve and execute the Annual Investments by Copel DIS, aimed at changing the Company's name and headquarters, and amending the clauses of the bylaws related to the limitation so that no shareholder or group of shareholders will exercise votes corresponding to more than 10% of the total and the celebration of shareholder agreements for the exercise of voting rights. The table below presents the composition of the share capital by shares (without nominal value): Schedule of classes of shares and main shareholders 12.31.2023 Number of shares in units Common shares Preferred shares Total Class "A” Class “B” Special class number of shares % number of shares % number of shares % number of shares % number of shares % State of Paraná 358,562,509 27.57 - - 116,106,174 6.91 1 100.00 474,668,684 15.91 BNDESPAR 131,161,562 10.09 - - 524,646,248 31.24 - - 655,807,810 21.99 Other shareholders 810,623,229 62.34 3,128,000 100.00 1,038,582,868 61.85 - - 1,852,334,097 62.10 1,300,347,300 100.00 3,128,000 100.00 1,679,335,290 100.00 1 100.00 2,982,810,591 100.00 In December 2023, after approval of the undoing of the Share Conversion and Formation of Share Deposit Certificates Program at the 209 th 29.2 Equity valuation adjustments Fair values of fixed assets - deemed costs - were recognized on the first-time adoption of IFRS. The line item “Equity value adjustments” was the balancing item of this adjustment, net of deferred income tax and social contribution. The realization of such adjustments is recorded in the retained earnings line item, to the extent of the depreciation or possible disposal of the measured fixed assets. Adjustments arising from the changes in fair value involving financial assets, as well as actuarial gains and losses, are also recorded in this line item. Schedule of proposed dividend distribution Balance as of January 1, 2021 353,349 Actuarial liabilities Post employment benefits 246,626 Taxes on adjustments (93,881) Realization of equity evaluation adjustment Deemed cost of fixed assets (70,569) Taxes on adjustments 23,994 Actuarial liability - investment realization (33,205) Attributed to non-controlling interest (144) Balance as of December 31, 2021 426,170 Actuarial liabilities Post employment benefits 291,740 Taxes on adjustments (88,548) Realization of equity evaluation adjustment Deemed cost of fixed assets (55,322) Taxes on adjustments 18,809 Actuarial liability - investment realization (a) (3,541) Other adjustments Adjustments on financial assets - subsidiaries 10,295 Taxes on other adjustments (3,500) Attributed to non-controlling interest (2,721) Balance as of December 31, 2022 593,382 Actuarial liabilities Post employment benefits (379,126) Taxes on adjustments 129,007 Realization of equity evaluation adjustment Deemed cost of fixed assets (49,322) Taxes on adjustments 16,769 Other adjustments Adjustments on financial assets - subsidiaries (6,373) Taxes on other adjustments 2,167 Attributed to non-controlling interest 546 Balance as of December 31, 2023 (b) 307,050 (a) Realization of Copel SER's actuarial gain after the transfer of all employees to Copel's other wholly-owned subsidiaries. (b) The balance includes R$ 1,424 of adjustment to the equity valuation of the discontinued operation. The variation in the equity valuation adjustment of the discontinued operation in 2023 resulting from actuarial liability adjustments was R$1,650. 29.3 Legal reserve and profit retention reserve The legal reserve is constituted based on 5% of the net income for the year, before any allocation, limited to 20% of the share capital. The profit retention reserve aims to cover the Company's investment program, pursuant to article 196 of Law 6,404/1976. It is constituted by retaining the remainder of net income for the year, after constituting the legal reserve and proposing interest on own capital and dividends. 29.4 Proposed dividend distribution Schedule of changes in equity value adjustments Parent Company 12.31.2023 12.31.2022 12.31.2021 Calculation basis for dividends Net income for the year 2,258,810 1,112,007 4,952,573 Legal Reserve (5%) (112,941) (55,600) (247,629) Realization of equity evaluation adjustment 32,553 36,513 46,575 Calculation basis for minimum mandatory dividends 2,178,422 1,092,920 4,751,519 Proposed dividends Interest on own capital - gross value 958,000 970,000 522,809 Interim dividends - - 1,197,003 Dividends - PNA shares - 258 - Additional proposed dividends 131,211 - 1,368,675 Total proposed distribution 1,089,211 970,258 3,088,487 Gross value of dividends per class of shares: Ordinary shares 454,539 357,961 1,120,747 Class “A” preferred shares 1,502 1,407 3,658 Class “B” preferred shares 633,170 610,890 1,964,082 Gross value of dividends per share: Ordinary shares 0.34557 0.33393 1.06323 Class “A” preferred shares 0.48035 0.44976 1.16956 Class “B” preferred shares 0.38012 0.36732 1.16956 Gross value of dividends per share - Units (a) 1.64173 1.86606 5.74147 (a) The Units program was discontinued in December/2023. The gross value of dividends per Units only considers the advance approved on September 20, 2023. Pursuant to the legal and statutory provisions in force and management’s resolution, the basis for calculating dividends is obtained from the adjusted net income that corresponds to the net income for the year less the portion allocated to the legal reserve, plus the realization amount of equity adjustments for the year. According to the Company’s Dividend Policy, regular dividend calculation will be based on the Financial Leverage Ratio defined at the end of each fiscal year. For an index below 1.5, the dividend corresponds to 65 50 25 In the 2023 fiscal year, the calculated index was 1.94, as shown in Note 34, so that the proposed dividend was 50% of the adjusted net income, totaling R$1,089,211, of which R$958,000 has already been approved by the Company's Board of Directors in 2023 and R$131,211 were recorded as an additional dividend proposed for deliberation at the Ordinary General Meeting in April 2024. As informed, on September 20, 2023, Copel's Board of Directors approved the distribution of interim and intercalar dividends in the form of Interest on Equity - JSCP, in the amount of R$958,000 as follows: R$456,920 based on result for the first half of 2023, payment of which occurred on November 30, 2023; R$456,920 based on the remaining balance of the results for the first half of 2023 and R$44,160 from the uncapitalized profit retention reserve balance from previous years, the payment of which will occur together with the dividends approved at the Ordinary General Meeting that decides on the allocation of the result of 2023. These JSCP values, net of taxes withheld at source, were attributed to the mandatory dividend for the year 2023, according to criteria established in the Company's Bylaws and the difference is taken into account both for the payment of regular dividends for 2023 and additional dividends. 29.5 Earnings per share - basic and diluted Schedule of earnings per share - basic and diluted Continuing Discontinued Continuing Discontinued Continuing Discontinued operations operations 12.31.2023 operations operations 12.31.2022 operations operations 12.31.2021 Basic and diluted numerator Basic and diluted earnings allocated by classes of shares, allocated to controlling shareholders Common shares 863,846 38,574 902,420 455,053 (45,654) 409,399 1,285,033 614,587 1,899,620 Class “A” preferred shares 2,729 116 2,845 1,724 (149) 1,575 4,087 1,821 5,908 Class “B” preferred shares 1,291,502 62,043 1,353,545 781,042 (80,009) 701,033 2,152,765 894,280 3,047,045 2,158,077 100,733 2,258,810 1,237,819 (125,812) 1,112,007 3,441,885 1,510,688 4,952,573 Basic and diluted denominator Weighted average of shares (in thousands) Common shares 1,148,504,091 1,148,504,091 1,148,504,091 1,054,090,460 1,054,090,460 1,054,090,460 1,176,755,935 1,176,755,935 1,176,755,935 Class “A” preferred shares 3,128,000 3,128,000 3,128,000 3,128,000 3,128,000 3,128,000 3,171,194 3,171,194 3,171,194 Class “B” preferred shares 1,679,335,291 1,679,335,291 1,679,335,291 1,679,335,290 1,679,335,290 1,679,335,290 1,556,626,621 1,556,626,621 1,556,626,621 2,830,967,382 2,830,967,382 2,830,967,382 2,736,553,750 2,736,553,750 2,736,553,750 2,736,553,750 2,736,553,750 2,736,553,750 Basic and diluted earnings per share attributable to controlling shareholders Common shares 0.75215 0.03359 0.78574 0.43170 (0.04331 0.38839 1.09201 0.52228 1.61429 Class “A” preferred shares 0.87237 0.03694 0.90931 0.55106 (0.04763 0.50343 1.28802 0.57450 1.86252 Class “B” preferred shares 0.76906 0.03694 0.80600 0.46509 (0.04764 0.41745 1.38297 0.57450 1.95747

Net Operating Revenue

Net Operating Revenue	12 Months Ended
	Dec. 31, 2023
Net Operating Revenue
Net Operating Revenue	30. Net Operating Revenue Schedule of net operating revenue Service Net revenue Gross PIS/Pasep ICMS Sectorial tax Restated Restated revenues and Cofins (VAT) charges (ISSQN) 12.31.2023 12.31.2022 12.31.2021 Electricity sales to final customers 10,384,872 (846,531) (1,234,983) (357,190) - 7,946,168 7,510,037 7,237,677 Electricity sales to distributors 4,235,612 (553,593) (17,038) (62,193) - 3,602,788 3,814,409 3,801,277 Use of the main distribution and transmission grid 10,930,593 (913,793) (1,481,845) (2,532,763) - 6,002,192 4,828,841 5,295,074 Construction income 2,333,787 - - - - 2,333,787 2,164,134 1,940,337 Fair value of assets from the indemnity for the concession 62,167 - - - - 62,167 79,169 108,733 Result of sectorial financial assets and liabilities 1,070,196 (98,993) - - - 971,203 1,676,936 2,270,859 Other operating revenue 629,792 (64,508) (34) - (4,087) 561,163 461,815 322,259 29,647,019 (2,477,418) (2,733,900) (2,952,146) (4,087) 21,479,468 20,535,341 20,976,216 30.1 Revenue details Schedule of revenue by type and/or class of customers Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Electricity sales to final customers 10,384,872 11,392,957 12,296,456 Consumers - Power distribution 6,779,582 7,962,325 Free consumers 2,723,661 2,692,303 2,203,320 Donations and grants 881,629 738,329 671,752 Electricity sales to distributors 4,235,612 4,534,515 4,529,478 Bilateral contracts 2,112,486 2,923,509 2,390,859 Regulated contracts 1,582,836 1,033,405 1,026,124 Electric Energy Trade Chamber - CCEE 425,920 459,162 978,013 Effective interest - grant bonus (Note 9.2) 114,370 118,439 134,482 Use of the main distribution and transmission grid 10,930,593 9,843,657 10,088,231 Consumers 10,058,379 8,936,568 Concessionaires and generators 106,564 86,160 79,493 Operating and maintenance income - O&M and interest income 765,650 820,929 1,071,975 Construction income 2,333,787 2,164,134 1,940,337 Power distribution service concession 2,234,542 2,048,022 1,700,889 Power transmission concession (a) 99,245 116,112 239,448 Fair value of assets from the indemnity for the concession 62,167 79,169 108,733 Result of sectorial financial assets and liabilities 1,070,196 1,847,863 2,502,324 Other operating revenue 629,792 522,746 358,902 Leasing and rent (30.2) 464,184 374,801 253,049 Fair value in the purchase and sale of power 5,045 32,747 - Income from rendering of services 41,891 59,048 91,901 Other income 118,672 56,150 13,952 GROSS OPERATING REVENUE 29,647,019 30,385,041 31,824,461 (-) Pis/Pasep and Cofins (2,477,418) (2,516,317) (2,532,675) (-) ICMS (VAT) (2,733,900) (3,657,564) (4,822,236) (-) Service tax (ISSQN) (4,087) (6,351) (6,992) (-) Sectorial charges (30.3) (2,952,146) (3,669,468) (3,486,342) NET OPERATING REVENUE 21,479,468 20,535,341 20,976,216 (a) The balance contains the amount of construction revenue, the construction margin and the efficiency gain or loss as detailed in Note 10.3 30.2 Leases and rentals 30.2.1 Revenue from leases and rentals Schedule of revenues from leases and rentals 12.31.2023 12.31.2022 12.31.2021 Equipment and structures 461,992 373,036 251,953 Facilities sharing 2,192 1,765 1,096 464,184 374,801 253,049 30.3 Regulatory charges Schedule of regulatory charges Restated Restated 12.31.2023 12.31.2022 12.31.2021 Energy Development Account - "CDE " - Power distribution service concession (30.3.1) 2,659,092 2,670,262 1,737,716 Other charges - rate flags (30.3.2) 1,216 724,414 1,480,361 Research and development and energy efficiency - R&D and EEP 161,039 153,152 168,591 Global Reversion Reserve - RGR quota 46,750 42,103 44,372 Energy Development Account - "CDE " - Power transmission concession 68,901 65,460 42,973 Inspection fee 15,148 14,077 12,329 2,952,146 3,669,468 3,486,342 30.3.1 Energy Development Account - CDE - power distribution concession CDE, created by Law no. 10438/2002, amended by Law No. 12783/2013, which aims to promote energy development in the national territory, has as one of its fund sources the tariff charge attributed to end consumers in the tariff processes and periodically paid by the distributor. Annual charge amounts are defined by Aneel through approval resolutions and managed by CCEE. As of June 2023, the Company began to pay the monthly CDE Water Shortage Account fee of R$6,454. This payment will be made over the next 4 years and refers to the return of the amount of R$145,844 received in 2022 to cover the additional costs associated with the water shortage situation that affected the country throughout 2021. The funds were centralized in the Water Shortage Account, created for this purpose, under the management of the CCEE. In addition, as of June 2023, Copel DIS started collecting the CDE Distributed Generation - “GD”, in the monthly amount of R$9,303, according to Resolution No. 3,175/2023. The subsidy stems from Law No. 14.300/2022, which established the Legal Framework for Distributed Micro and Mini-Generation - “MMGD”. The balance is as follows: Schedule of energy development account - CDE Period 12.31.2023 12.31.2022 12.31.2021 "CDE USO" Quotas 2,201,372 2,321,875 1,534,490 Covid Account 183,444 183,444 107,009 Water shortage 1,725 - - Preliminary injunctions ( 963 - - 2,385,578 2,505,319 1,641,499 "CDE ENERGIA" Covid Account 164,943 164,943 96,217 Water shortage 43,453 - - Distributed Generation 65,118 - - 273,514 164,943 96,217 2,659,092 2,670,262 1,737,716 (a) "CDE Uso": Aneel Resolution No. 3,175/2023 (April-December/23); Aneel Resolution No. 3,165/2022 (January-March/23), Aneel Resolution No. 3,034/2022 (May-December/22); Aneel Resolution No. 3,004/2021 (January-April/22). (b) "CDE Uso" and "CDE Energia" - Covid Account: Aneel Order No. 939/2021 (June/21 to December/25). (c) "CDE Uso" and "CDE Energia" - Water shortage: Aneel Order No. 10,939/2022 and Aneel Resolution No. (d) "CDE Energia" - Distributed Generation: Aneel Resolution No. 3,175/2023 (June-December/23). (e) CDE injunctions: refer to tariff differences returned to the consumer, as published in Aneel Order No. 3225/2022, the amounts being deducted from the monthly CDE quotas in order to guarantee neutrality for the distributor, as established in Aneel Order No. 1576/2016. 30.3.2 Tariff flag The tariff flag system was created by Aneel Regulatory Resolution No. 547/2013, effective from 2015, to indicate whether an increase in the electric energy value to be passed on to end consumers would apply depending on the conditions for electricity generation. Since the improvement in hydric conditions in the country, the green flag has prevailed, with no additional tariffs. 30.4 Copel DIS annual tariff adjustment The result of the 2023 Annual Tariff Adjustment of Copel DIS was approved by Aneel through Resolution No. 3,209 of June 20, 2023, authorizing the average readjustment of 10.50% perceived by consumers (4.9% in June 2022), with application to tariffs from June 24, 2023. The average readjustment was 8.31% for high voltage consumers and 11.73% for low voltage consumers (9.32% and 2.68% in 2022).

Operating Costs and Expenses

Operating Costs and Expenses	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Operating Costs and Expenses	31. Operating Costs and Expenses Schedule of operating costs and expenses Consolidated General and Other Operational Selling administrative operational Restated Restated costs expenses expenses expenses, net 12.31.2023 12.31.2022 12.31.2021 Non-manageable costs and expenses Electricity purchased for resale (31.1) (7,716,190) - - - (7,716,190) (8,096,910) (9,503,743) Charge of the main distribution and transmission grid (2,896,710) - - - (2,896,710) (2,487,997) (2,473,700) Materials and supplies for power electricity (17,654) - - - (17,654) (9,349) - (10,630,554) - - - (10,630,554) (10,594,256) (11,977,443) Manageable costs and expenses Personnel and management (31.2) (1,281,861) - (596,471) - (1,878,332) (977,904) (1,505,968) Pension and healthcare plans (Note 22.3) (177,275) - (82,884) - (260,159) (260,197) (243,019) Materials (82,419) - (20,248) - (102,667) (90,541) (66,188) Third-party services (31.3) (735,766) (180) (260,366) - (996,312) (754,551) (636,616) Credit losses, provisions and reversals (31.4) 177,693 (109,435) - (160,493) (92,235) (717,531) (294,844) Other operational costs and expenses, net (31.6) (253,062) (43,023) (57,554) (76,905) (430,544) (489,318) (356,291) (2,352,690) (152,638) (1,017,523) (237,398) (3,760,249) (3,290,042) (3,102,926) Other Depreciation and amortization (1,278,464) - (60,514) (43,062) (1,382,040) (1,233,097) (1,017,292) Construction cost (31.5) (2,319,720) - - - (2,319,720) (2,137,188) (1,888,622) Hydrological risk renegotiation - GSF - - - - - - 1,570,543 (3,598,184) - (60,514) (43,062) (3,701,760) (3,370,285) (1,335,371) (16,581,428) (152,638) (1,078,037) (280,460) (18,092,563) (17,254,583) (16,415,740) 31.1 Electricity purchased for resale Schedule of electricity purchased for resale Consolidated 12.31.2023 12.31.2022 12.31.2021 Purchase of Energy in the Regulated Environment - CCEAR 3,658,852 3,538,507 3,872,427 Itaipu Binacional 980,302 1,460,955 1,787,691 Electric Energy Trade Chamber - CCEE 431,303 370,207 1,673,116 Bilateral contracts 1,998,640 2,609,713 2,578,241 Program for incentive to alternative energy sources - Proinfa 370,495 437,461 271,435 Micro and mini generators 1,125,857 675,804 360,371 (-) PIS/Pasep/Cofins taxes on electricity purchased for resale (849,259) (995,737) (1,075,356) 7,716,190 8,096,910 9,503,743 31.2 Personnel and management Schedule of personnel and management Restated Restated 12.31.2023 12.31.2022 12.31.2021 Personnel Salaries and management fees (a) 742,449 625,237 663,667 Social charges on payroll 220,148 207,364 218,043 Meal and education allowance 109,307 95,229 99,567 Voluntary retirement program (31.2.1) 610,057 (9,315) 139,232 1,681,961 918,515 1,120,509 Management Salaries and management fees 17,889 15,606 15,332 Social charges on payroll 4,559 3,872 3,832 Other expenses 261 256 254 22,709 19,734 19,418 Provisions for performance and profit sharing of employees and administrators 173,662 39,655 366,041 1,878,332 977,904 1,505,968 (a) In 2023, were recorded R$138,173 referring to vacation benefit indemnity approved by the Collective Bargaining Agreement on January 19, 2023. 31.2.1 Voluntary Dismissal Program - PDV On August 24, 2023, the Voluntary Dismissal Program - PDV was established. On September 15, 2023, the subscription period ended, with the Company confirming 1,438 adhesions. The total provisioned refers to the amount that will be paid as compensation, plus 40 31.3 Third party services Schedule of third party services Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Maintenance of electrical system 430,954 311,553 266,601 Maintenance of facilities 117,981 89,741 97,056 Communication, processing and transmission of data 107,818 91,101 64,273 Consumer service / call center 100,574 83,203 66,733 Consulting and audit (a) 81,904 49,882 35,429 Meter reading and bill delivery 58,734 53,660 52,831 Other services 98,347 75,411 53,693 996,312 754,551 636,616 (a) The balance includes the amount of R$21,059 relating to the costs of obtaining waiver, in compliance with the covenants (Notes 20.3 and 21.3). 31.4 Credit losses, provisions and reversals Schedule of credit losses, provisions and reversals Restated Restated 12.31.2023 12.31.2022 12.31.2021 Provision for legal claims (a) 157,668 623,742 174,225 Impairment (reversal of impairment) of assets Power generation concession contract (Note 9.3) (3,193) 9,061 (2,604) Property, plant and equipment - generation segment (Note 16.4) (174,500) (34,435) (9,161) Expected credit losses (reversal of losses) - Trade accounts and Other receivables 109,435 124,068 127,837 Tax credits estimated losses 2,825 (4,905) 4,547 Provision (reversal) for losses on equity interests - - - 92,235 717,531 294,844 (a) Variation mainly due to the closure of the Arbitral Proceedings (Note 40.1) 31.5 Construction costs Schedule of construction costs Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Materials 1,409,633 1,227,418 1,085,743 Third party services 689,886 694,306 618,400 Personnel 184,246 171,369 155,182 Other 35,955 44,095 29,297 2,319,720 2,137,188 1,888,622 31.6 Other operating costs and expenses, net Schedule of other operating costs and expenses, net Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Financial offset for the use of water resources 152,604 142,270 85,545 Collection charge 43,022 47,923 50,371 Net losses (gains) in the decommissioning and disposal of assets 45,596 35,483 (74) Leasing and rent 30,528 33,316 19,933 Insurance 48,914 41,505 32,866 Taxes 23,463 59,188 41,268 Fair value of power generation concession assets - 26,451 - Aneel inspection fee 18,248 15,683 15,303 Compensation 21,699 14,703 48,679 Donations, contributions, grants, tax incentives (a) 8,808 6,521 37,867 Advertising and publicity Associação das Emissoras de Radiodifusão do Paraná - AERP 12,727 11,789 11,400 Publicity 9,772 9,835 10,918 Sponsorship 3,530 2,620 897 Talento Olímpico Paranaense - TOP 5,225 4,665 4,750 Other net income, costs and expenses (b) 6,408 37,366 (3,432) 430,544 489,318 356,291 (a) The balance includes the Company's social investments in education, culture, health, sports, among others, including incentive donations used as a tax benefit. (b) The variation mainly refers to the increase in expense recovery in 2023 compared to 2022.

Financial Results

Financial Results	12 Months Ended
	Dec. 31, 2023
Financial Results
Financial Results	32. Financial Results Schedule of financial results Restated Restated 12.31.2023 12.31.2022 12.31.2021 Financial income Return on financial investments 540,672 406,270 146,408 Arrears charges on bills 200,341 265,818 320,469 Interest on taxes to be offset 89,938 63,810 36,649 Monetary variation and adjustment to present value of accounts - payable related to the concession (Note 25.1) 69,059 2,720 5,373 Remuneration of net sectorial assets and liabilities (Note 8) 62,795 146,753 35,902 Income and monetary restatement of judicial deposits 55,092 42,846 21,167 Exchange rate variation over the Itaipu power purchase 17,073 43,946 30,043 Other financial income 75,660 25,748 81,790 (-) Pis/Pasep and Cofins taxes on financial income (41,514) (41,498) (41,216) 1,069,116 956,413 901,605 ( - ) Financial expenses Monetary and exchange variation and debt charges 1,763,555 1,479,057 855,814 Monetary restatement on the provision for legal claims (Note 28.1) 77,715 - 8,621 Restatement of provision for allocation of PIS and Cofins credits (Note 12.2.1) 58,518 29,324 - Monetary variation and adjustment to present value of accounts payable related to the concession (Note 25.1) 140,214 142,673 200,629 PIS/Pasep/Cofins taxes on interest on capital 101,251 107,720 34,382 Interest on tax installments 39,569 38,111 13,618 Interest on R&D and EEP (Note 24.1) 26,009 33,810 15,115 Interest on lease liabilities (Note 26.2) 24,292 19,441 13,176 Exchange rate variation over the Itaipu power purchase 10,605 27,584 58,814 Remuneration of net sectorial assets and liabilities (Note 8) 4,542 11,208 3,744 Other financial expenses 27,836 61,999 21,869 2,274,106 1,950,927 1,247,970 (1,204,990) (994,514) (346,365) (-) Initial recognition of the restatement of provision for allocation of PIS and Cofins credits (Note 12.2.1) - 1,011,370 - Net (1,204,990) (2,005,884) (346,365)

Operating Segments

Operating Segments	12 Months Ended
	Dec. 31, 2023
Operating Segments
Operating Segments	33. 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. 33.1 Products and services from which the reportable segments have their revenues generated 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 require different technologies and strategies. Until December 31, 2023, all sales have been to customers within the Brazilian territory, in addition, all noncurrent assets are also located in the national territory. The Company did not identify any customer who individually accounts for more than 10% of their total net revenue until December 31, 2023. The Company evaluates the performance of each segment, based on information derived from the accounting records. The accounting policies of the operating segments are the same as those described in Note 4. 33.2 Company’s reportable segments Power generation and transmission (GET) (GER) (TRA) Power distribution (DIS) - GAS Power sale (COM) Holding and Services As a result of the divestment process of Compagas and UEGA detailed in Note 39, the statements of assets and results by segment presented below contain the reclassification column of the balances of the discontinued operation that are part of the power generation and gas segments. 33.3 Assets by reportable segment Schedule of assets by reportable segment ASSETS Electric Energy GAS Holding and Services Reclassi- Intersegment operations Total 12.31.2023 GET DIS COM TOTAL ASSETS 26,663,528 21,831,127 1,824,990 1,023,624 6,026,072 1,446,991 (2,997,258) 55,819,074 CURRENT ASSETS 3,841,190 5,153,666 1,074,359 240,017 4,994,382 276,597 (1,864,481) 13,715,730 NONCURRENT ASSETS 22,822,338 16,677,461 750,631 783,607 1,031,690 1,170,394 (1,132,777) 42,103,344 Long term assets 6,966,439 8,229,821 740,114 73,274 795,749 171,431 (633,391) 16,343,437 Investments 3,345,350 443 - - 166,004 - - 3,511,797 Property, plant and equipment 11,060,949 - 770 - 52,305 288,602 (577,205) 10,825,421 Intangible assets 1,341,216 8,317,327 5,784 699,697 7,247 699,725 99,093 11,170,089 Right-of-use asset 108,384 129,870 3,963 10,636 10,385 10,636 (21,274) 252,600 ASSETS Electric Energy GAS Holding and Services Intersegment operations Total 12.31.2022 GET DIS COM TOTAL ASSETS 24,917,856 20,538,815 1,808,971 1,083,713 2,244,405 (890,060) 49,703,700 CURRENT ASSETS 3,237,725 4,937,240 990,867 282,714 1,311,618 (1,432,915) 9,327,249 NONCURRENT ASSETS 21,680,131 15,601,575 818,104 800,999 932,787 542,855 40,376,451 Long term assets 6,819,202 8,200,557 809,498 59,505 732,365 (178,982) 16,442,145 Investments 3,163,152 534 - - 162,045 - 3,325,731 Property, plant and equipment 10,054,763 - 541 - 14,164 - 10,069,468 Intangible assets 1,559,776 7,257,827 6,193 726,107 5,987 721,837 10,277,727 Right-of-use asset 83,238 142,657 1,872 15,387 18,226 - 261,380 33.4 Statement of income by reportable segment Schedule of statement of income by reportable segment STATEMENT OF INCOME Electric Energy GAS Holding and Services Reclassi- Inter- Total GET 12.31.2023 GER TRA DIS COM CONTINUING OPERATIONS NET OPERATING REVENUE 4,179,457 1,096,351 15,085,707 4,056,904 978,581 - (977,148) (2,940,384) 21,479,468 Net operating revenue - third-parties 1,764,212 687,829 15,048,581 3,978,846 17,014 - (17,014) - 21,479,468 Net operating revenue - between segments 2,415,245 408,522 37,126 78,058 961,567 - (960,134) (2,940,384) - OPERATING COSTS AND EXPENSES (2,372,792) (474,506) (13,983,117) (3,948,286) (814,455) (218,272) 778,481 2,940,384 (18,092,563) Energy purchased for resale (214,198) (14,741) (6,074,752) (3,908,484) - - 3,282 2,492,703 (7,716,190) Charges for use of the main transmission grid (658,229) - (2,715,273) - - - 33,873 442,919 (2,896,710) Personnel and management (368,744) (247,393) (1,174,906) (21,133) (43,201) (72,537) 49,582 - (1,878,332) Pension and healthcare plans (49,626) (33,003) (167,533) (1,877) (6,222) (8,853) 6,955 - (260,159) Materials and supplies (20,937) (5,583) (74,501) (77) (1,574) (1,609) 1,614 - (102,667) Raw materials and supplies for generation (19,113) - - - - - 158 1,301 (17,654) Natural gas and supplies for gas business - - - - (678,885) - 678,885 - - Third party services (242,712) (50,019) (643,999) (3,389) (13,861) (68,186) 22,517 3,337 (996,312) Depreciation and amortization (843,480) (16,207) (521,301) (2,003) (41,148) (4,700) 46,799 - (1,382,040) Provision for litigations (8,204) (12,777) (101,960) (233) (263) (44,815) 10,584 - (157,668) Reversal of impairment of assets 285,825 - - - - - (108,132) - 177,693 Other estimated losses, provisions and reversals (7,109) (2,334) (99,123) (3,694) (285) - 285 - (112,260) Construction cost - (85,181) (2,234,539) - (17,010) - 17,010 - (2,319,720) Other operating costs and expenses, net (226,265) (7,268) (175,230) (7,396) (12,006) (17,572) 15,069 124 (430,544) EQUITY IN EARNINGS OF INVESTEES 16,651 283,939 - - - 7,219 - - 307,809 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,823,316 905,784 1,102,590 108,618 164,126 (211,053) (198,667) - 3,694,714 Financial income 333,990 66,922 479,944 38,577 36,559 182,829 (46,362) (23,343) 1,069,116 Financial expenses (791,547) (344,524) (955,046) (717) (48,316) (203,206) 45,907 23,343 (2,274,106) OPERATING PROFIT (LOSS) 1,365,759 628,182 627,488 146,478 152,369 (231,430) (199,122) - 2,489,724 Income tax and social contribution (228,373) 1,779 (58,368) (40,928) (40,750) 4,962 7,621 - (354,057) NET INCOME (LOSS) FROM CONTINUING OPERATIONS 1,137,386 629,961 569,120 105,550 111,619 (226,468) (191,501) - 2,135,667 Result of discontinued operations - - - - - - 191,501 - 191,501 NET INCOME (LOSS) 1,137,386 629,961 569,120 105,550 111,619 (226,468) - - 2,327,168 STATEMENT OF INCOME Electric Energy GAS Holding and Services Reclassi- Inter- Total Restated GET 12.31.2022 GER TRA DIS COM CONTINUING OPERATIONS NET OPERATING REVENUES 4,099,740 1,140,734 13,903,300 4,938,368 1,297,034 8,014 (1,392,380) (3,459,469) 20,535,341 Net operating revenue - third-parties 1,369,563 781,448 13,866,122 4,608,702 1,293,872 8,014 (1,392,380) - 20,535,341 Net operating revenue - between segments 2,730,177 359,286 37,178 329,666 3,162 - - (3,459,469) - OPERATING COSTS AND EXPENSES (2,766,048) (303,450) (13,418,798) (4,814,710) (1,076,181) (570,344) 1,424,916 3,459,469 (18,065,146) Energy purchased for resale (386,210) - (5,980,124) (4,790,427) - - - 3,059,851 (8,096,910) Charges for use of the main transmission grid (599,422) - (2,313,203) - - - 32,530 392,098 (2,487,997) Personnel and management (207,684) (123,528) (599,121) (12,712) (42,166) (41,651) 48,958 - (977,904) Pension and healthcare plans (48,973) (30,948) (169,493) (1,787) (5,366) (9,614) 5,984 - (260,197) Materials and supplies (13,227) (5,297) (71,302) (53) (1,644) (924) 1,906 - (90,541) Raw materials and supplies for generation (123,279) - - - - - 111,060 2,870 (9,349) Natural gas and supplies for gas business - - - - (939,516) - 939,516 - - Third party services (207,239) (37,041) (505,407) (2,665) (13,316) (41,702) 46,192 6,627 (754,551) Depreciation and amortization (783,828) (13,692) (454,307) (353) (44,190) (4,612) 67,885 - (1,233,097) Provision (reversal) for litigations (17,503) (951) (162,414) 31 (24) (445,741) 2,860 - (623,742) Impairment of assets (82,758) - - - (1,629) - 109,761 - 25,374 Other estimated losses, provisions and reversals (992) 3,065 (119,481) (1,755) (1,064) - 1,064 - (119,163) Construction cost - (89,166) (2,048,022) - (12,024) - 12,024 - (2,137,188) Provision for allocation of PIS and Cofins credits - - (810,563) - - - - - (810,563) Other operating costs and expenses, net (294,933) (5,892) (185,361) (4,989) (15,242) (26,100) 45,176 (1,977) (489,318) EQUITY IN EARNINGS OF INVESTEES 20,370 450,235 - - - 7,972 - - 478,577 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,354,062 1,287,519 484,502 123,658 220,853 (554,358) 32,536 - 2,948,772 Financial income 210,356 58,514 593,726 32,667 56,730 87,621 (76,424) (6,777) 956,413 Financial expenses (669,382) (272,287) (752,097) (291) (28,290) (271,934) 36,577 6,777 (1,950,927) Update of provision for allocation of PIS and Cofins credits - - (1,011,370) - - - - - (1,011,370) OPERATING PROFIT (LOSS) 895,036 1,073,746 (685,239) 156,034 249,293 (738,671) (7,311) - 942,888 Income tax and social contribution (241,816) (56,354) 455,465 (47,659) (70,092) 159,578 81,977 - 281,099 NET INCOME(LOSS) FROM CONTINUING OPERATIONS 653,220 1,017,392 (229,774) 108,375 179,201 (579,093) 74,666 - 1,223,987 Result of discontinued operations - - - - - - (74,666) - (74,666) NET INCOME (LOSS) 653,220 1,017,392 (229,774) 108,375 179,201 (579,093) - - 1,149,321 STATEMENT OF INCOME Electric Energy TEL (a) GAS Holding and Services Reclassi- Reclassi- Inter- Total Restated GET 12.31.2021 GER TRA DIS COM CONTINUING OPERATIONS NET OPERATING REVENUES 6,185,468 1,541,080 14,836,392 4,536,414 243,611 783,277 40,478 (228,379) (3,008,071) (3,954,054) 20,976,216 Net operating revenue - third-parties 3,823,917 1,181,374 14,785,432 3,395,592 228,379 757,494 40,478 (228,379) (3,008,071) - 20,976,216 Net operating revenue - between segments 2,361,551 359,706 50,960 1,140,822 15,232 25,783 - - - (3,954,054) - OPERATING COSTS AND EXPENSES (3,312,461) (457,137) (13,669,382) (4,478,439) (222,883) (654,643) (246,871) 81,805 2,488,823 4,055,448 (16,415,740) Energy purchased for resale (1,279,857) - (7,277,499) (4,450,586) - - - - - 3,504,199 (9,503,743) Charges for use of the main transmission grid (524,562) - (2,363,451) - - - - - 27,941 386,372 (2,473,700) Personnel and management (281,498) (167,041) (905,338) (18,568) (39,365) (39,121) (99,926) - 44,889 - (1,505,968) Pension and healthcare plans (44,166) (27,954) (155,774) (1,547) (6,289) (5,154) (7,889) - 5,754 - (243,019) Materials and supplies (9,863) (4,161) (51,722) (17) (965) (3,590) (471) 965 3,634 2 (66,188) Raw materials and supplies for generation (1,878,815) - - - - - - - 1,854,948 23,867 - Natural gas and supplies for gas business - - - - - (506,065) - - 506,065 - - Third party services (203,823) (30,699) (450,752) (2,925) (38,690) (13,850) (26,147) 38,690 69,983 21,597 (636,616) Depreciation and amortization (616,267) (11,431) (406,632) (234) (77,901) (41,178) (3,515) 1,893 65,247 72,726 (1,017,292) Provision (reversal) for litigations (25,238) (9,151) (89,662) (295) 4,845 (15,510) (50,215) (4,845) 15,846 - (174,225) Impairment of assets 150,697 (155) - - 5,156 (15,688) - (5,156) (123,089) - 11,765 Other estimated losses, provisions and reversals (1,041) (3,498) (127,334) (511) (8,612) 2,611 (28,662) 8,612 (2,611) 28,662 (132,384) Construction cost - (187,733) (1,700,889) - - (11,222) - - 11,222 - (1,888,622) Hydrological risk renegotiation (GSF) 1,570,543 - - - - - - - - - 1,570,543 Other operating costs and expenses, net (168,571) (15,314) (140,329) (3,756) (61,062) (5,876) (30,046) 41,646 8,994 18,023 (356,291) EQUITY IN EARNINGS OF INVESTEES 16,596 339,774 - - - - 9,944 - - - 366,314 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 2,889,603 1,423,717 1,167,010 57,975 20,728 128,634 (196,449) (146,574) (519,248) 101,394 4,926,790 Financial income 128,461 19,542 457,697 14,151 19,183 19,422 313,617 (19,180) (30,444) (20,844) 901,605 Financial expenses (506,541) (160,961) (391,228) (211) (44,928) (9,605) (211,708) 44,928 11,440 20,844 (1,247,970) OPERATING PROFIT (LOSS) 2,511,523 1,282,298 1,233,479 71,915 (5,017) 138,451 (94,540) (120,826) (538,252) 101,394 4,580,425 Income tax and social contribution (675,107) (262,395) (375,597) (18,190) (6,284) (38,860) 93,879 47,648 81,108 (24,726) (1,178,524) NET INCOME(LOSS) FROM CONTINUING OPERATIONS 1,836,416 1,019,903 857,882 53,725 (11,301) 99,591 (661) (73,178) (457,144) 76,668 3,401,901 Result of discontinued operations - - - - - - 1,116,379 73,178 457,144 - 1,646,701 NET INCOME (LOSS) 1,836,416 1,019,903 857,882 53,725 (11,301) 99,591 1,115,718 - - 76,668 5,048,602 NET INCOME (LOSS) (a) TEL segment discontinued in 2021; reclassifications arising from the divestment process of Copel Telecomunicações, completed in August/2021. 33.5 Additions to noncurrent assets by reportable segment Schedule of additions to noncurrent assets by reportable segment Electric Energy GAS Holding and Services Total 12.31.2023 GET DIS COM Contract assets - 1,966,034 - 25,510 - 1,991,544 Property, plant and equipment 410,673 - 303 - 44,066 455,042 Intangible assets 10,280 - 1,280 - 1,828 13,388 Right-of-use asset 41,314 34,958 444 (1,363) 7,533 82,886 The table above includes R$ 118,002 Electric Energy GAS Holding and Services Total 12.31.2022 GET DIS COM Contract assets - 1,848,201 - 13,955 - 1,862,156 Property, plant and equipment 480,852 - 290 - 4,479 485,621 Intangible assets 4,368 - 2,318 - 1,633 8,319 Right-of-use asset 17,020 91,584 227 5,408 2,756 116,995

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Financial Instruments	34. Financial Instruments 34.1 Categories and determination of fair value of financial instruments Schedule of fair value of financial instruments Consolidated 12.31.2023 12.31.2022 Note Level Book value Fair value Book value Fair value Financial assets Fair value through profit or loss Cash and cash equivalents (a) 5 1 5,634,623 5,634,623 2,678,457 2,678,457 Bonds and securities (b) 6 2 495,495 495,495 431,056 431,056 Accounts receivable - distribution concession (c) 9.1 3 1,954,679 1,954,679 1,442,819 1,442,819 Accounts receivable - generation concession (c) 9.3 3 71,835 71,835 68,642 68,642 Fair value in the purchase and sale of power (d) 11 3 1,101,684 1,101,684 1,081,758 1,081,758 Other temporary investments (e) 1 17,864 17,864 15,372 15,372 Other temporary investments (e) 2 13,864 13,864 10,247 10,247 9,290,044 9,290,044 5,728,351 5,728,351 Amortized cost Collaterals and escrow accounts (a) 9 9 157 157 Trade accounts receivable (a) 7 3,866,429 3,866,429 3,451,869 3,451,869 Sectorial financial assets (a) 8 30,946 30,946 381,398 381,398 Accounts receivable - concessions - bonus from the grant (g) 9.2 792,741 893,275 766,832 866,653 4,690,125 4,790,659 4,600,256 4,700,077 Fair value through other comprehensive income Certified Emission Reductions - CERs (j) 3,922 3,922 10,295 10,295 3,922 3,922 10,295 10,295 Total financial assets 13,984,091 14,084,625 10,338,902 10,438,723 Financial liabilities Fair value through profit or loss Fair value in the purchase and sale of power (d) 27 3 753,584 753,584 738,703 738,703 753,584 753,584 738,703 738,703 Amortized cost Sectorial financial liabilities (a) 8 503,991 503,991 483,255 483,255 ICMS installment payment (f) 12.2.3 41,286 37,777 48,320 43,419 Special Tax Regularization Program - Pert (f) 12.2 379,724 322,711 404,075 ;340,025 PIS and Cofins to be refunded to consumers (a) 12.2.1 731,726 731,726 1,995,158 1,995,158 Accounts payable to suppliers (a) 19 2,285,573 ;2,285,573 2,215,470 2,215,470 Loans and financing (f) 20 5,387,977 5,138,930 4,694,957 4,171,789 Debentures (h) 21 9,738,006 9,699,171 7,887,077 7,688,396 Accounts payable related to concession (i) 25 893,855 1,018,630 937,542 1,051,710 19,962,138 19,738,509 18,665,854 17,989,222 Total financial liabilities 20,715,722 20,492,093 19,404,557 18,727,925 Different levels are defined as follows: Level 1 : Obtained from quoted prices (not adjusted) in active markets for identical assets and liabilities; Level 2: obtained through other variables in addition to quoted prices included in Level 1, which are observable for the assets or liabilities; Level 3: obtained through assessment techniques which include variables for the assets or liabilities, which however are not based on observable market data. Determining fair values a) Equivalent to their respective book values due to their nature and terms of realization. b) Fair value is calculated based on information made available by the financial agents and the market values of the bonds issued by the Brazilian government. c) Financial assets with fair values similar to book values (Note 4.4). d) The fair values of assets and liabilities are equivalent to their book values (Note 4.15). e) Investments in other companies stated at fair value, 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. In January 2024, the shares of some of these companies were sold for R$196. f) The cost of the last funding carried out by the Company, CDI + spread of 2.19%, is used as a basic assumption for the discount of the expected payment flows, except for contracts with Banco do Nordeste do Brasil - BNB that have the fair value similar to the book value, in view of the contractual characteristics for the construction of specific infrastructure. g) Receivables related to the concession agreement for providing electricity generation services under quota arrangements, having their fair value calculated by expected cash inflows, discounted at the rate established by Aneel auction notice 12/2015 (9.04%). h) Calculated according to the quotation of the last trade in the secondary market through the average price of the Unit Price - PU on December 31, 2023, obtained from the Brazilian Association of Financial and Capital Market Entities - Anbima. i) The actual pre-tax discount rate of 8.23% p.a. was used, compatible with the rate estimated by the Company for long-term projects. j) Financial assets with fair values similar to book values (Note 4.2). 34.2 Financial risk management The Company's business activities are exposed to the following risks arising from financial instruments: 34.2.1 Credit risk Credit risk is the risk of the Company incurring losses due to a customer or counterparty in a financial instrument, resulting from failure in complying with their contractual obligations. Schedule of credit risk with their contractual obligations Consolidated Exposure to credit risk 12.31.2023 12.31.2022 Cash and cash equivalents (a) 5,634,623 2,678,457 Bonds and securities (a) 495,495 431,056 Pledges and restricted deposits linked (a) 9 157 Trade accounts receivable (b) 3,866,429 3,451,869 Sectorial financial assets (c) 30,946 381,398 Accounts receivable - distribution concession (c) 1,954,679 1,442,819 Accounts receivable - concessions - bonus from the grant (d) 792,741 766,832 Accounts receivable - generation concessions (e) 71,835 68,642 Other temporary investments (f) 31,728 25,619 12,878,485 9,246,849 a) The Company manages the credit risk of its assets in accordance with its policy of investing financial resources in federal banking institutions or in private banks with low credit risk, according to the local rating of the main rating agencies. b) Risk of losses resulting from difficulties to receive amounts billed to customers related to internal and external factors. To mitigate this type of risk, the Company manages its accounts receivable, detecting customers most likely to default, implementing specific collection policies and suspending the supply and/or recording of energy and the provision of service, as established in contract and regulatory standards. c) Management considers the risk of this credit to be reduced, since the agreements signed guarantee the unconditional right to receive cash at the end of the concession to be paid by the Granting Authority, corresponding to the costs and investments not recovered through the distribution electrical energy tariff. d) Management considers the risk of such credit to be low, as the contract for the sale of energy by quotas guarantees the receipt of an Annual Generation Revenue - RAG, which includes the annual amortization of this amount during the concession term. e) For the generation concession assets, Aneel published Normative Resolution 596/2013, which deals with the definition of criteria for calculating the New replacement value (VNR), for the purposes of indemnification. In July 2021, Normative Resolution No. 942/2021 was published, later covered by Normative Resolution No. 1027/2022, which regulated the calculation of these values through the presentation of appraisal reports to be prepared by accredited companies. In August 2022, Copel filed with Aneel the assessment reports related to the residual values, with a base date of July 2015, for the HPP Governador Parigot de Souza - GPS and HPP Mourão - MOU, which, since January 2023, are being inspected by the regulatory agency. Management's expectation of indemnification for these assets supports recoverability of the balances recorded. f) Risk arising from the possibility of the Company incurring losses due to stock market volatility. This type of risk involves external factors and is being managed through periodic assessments of the variations in the market. 34.2.2 Liquidity risk The liquidity risk of the Company consists of the possibility of having insufficient funds, cash or other financial assets, to settle obligations on their scheduled maturity dates. The Company manages liquidity risk by relying on a set of methodologies, procedures and instruments applied to secure ongoing control over financial processes to ensure 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 concurrently 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 in the Central Bank of Brazil Focus Report, which provides the average expectations of market analysts for these indicators for the current year and for the next 3 years. From 2028 on, the 2027 indicators are repeated throughout the forecast period. Schedule of liquidity risk Consolidated Less than 1 to 3 3 months 1 to 5 Over Interest (a) 1 month months to 1 year years 5 years Total 12.31.2023 Loans and financing Note 20 41,912 177,623 842,349 3,215,105 3,369,102 7,646,091 Debentures Note 21 116,823 12,567 1,885,073 7,556,981 3,819,348 13,390,792 Accounts payable related Rate of return + to concession IGP-M and IPCA 9,152 18,323 83,621 476,872 1,754,922 2,342,890 Accounts payable to suppliers - 1,997,850 216,264 16,393 55,066 - 2,285,573 PIS and Cofins to be refunded to consumers Note 12.2.1 - - 558,591 231,114 - 789,705 Special Tax Regularization Program - Pert Selic 5,234 10,564 49,005 295,609 89,727 450,139 ICMS installment payment Selic 953 1,922 8,902 34,709 - 46,486 Sectorial financial liabilities Selic 40,037 81,141 381,780 32,158 - 535,116 Lease liability Note 26 1,960 3,913 14,253 57,921 319,791 397,838 2,213,921 522,317 3,839,967 11,955,535 9,352,890 27,884,630 (a) Effective interest rate - weighted average. As disclosed in Notes 20.3 and 21.3, the Company has loans and financing agreements and debentures with covenants that if breached may have their payment accelerated. 34.2.3 Market risk Market risk is the risk that the 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 foreign exchange rates, which may reduce assets or increase liabilities denominated in foreign currencies. The effect of the exchange rate variation resulting from the power purchase agreement with Itaipu is transferred to customers in Copel DIS's tariff adjustments. The Company monitors these fluctuations on an ongoing basis. Sensitivity analysis of foreign currency risk The Company has developed a sensitivity analysis to measure the impact of the devaluation of the US dollar on its financial liabilities subject to currency risk. The valuation of the financial instruments considers the possible effects on profit and loss and equity of the risks evaluated by the Company's 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 outstanding at the date of these financial statements, 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. For the baseline scenario, the accounting balances recorded on the date of these financial statements were considered and for the probable scenario, the Company considers the balance updated with the exchange rate variation - prevailing at the end of the period (R$/US$4.92) based on the median market expectation for 2024 according to the Central Bank of Brazil Focus Report. Additionally, the Company continues to monitor scenarios 1 and 2, which consider a deterioration of 25 50 Schedule of sensitivity analysis of foreign currency risk . Baseline Projected scenarios Foreign exchange risk Risk 12.31.2023 Probable Scenario 1 Scenario 2 . Financial liabilities Suppliers Itaipu USD appreciation (194,730) (3,166) (52,639) (102,113) (194,730) (3,166) (52,639) (102,113) 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 increase financial expenses related to the assets and liabilities raised in the market. The Company has not entered derivative contracts to cover this risk but has been continuously monitoring interest rates and market indexes to observe any need for contracting. Sensitivity analysis of interest rate and monetary variation risk The Company has developed a sensitivity analysis to measure the impact of variable interest rates and monetary variations on its financial assets and liabilities subject to these risks. The valuation of the financial instruments considers the possible effects on profit and loss and equity of the risks evaluated by the Company's 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 outstanding at the date of these financial statements, 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. For the baseline scenario, the accounting balances recorded on the date of these financial statements were considered and for the probable scenario, the Company considers the balances updated with the variation of the indicators (CDI/Selic - 9.00 3.86 4.04 6.43 25 50 Schedule of gain (losses) on operations with derivative financial instruments . Baseline Projected scenarios Interest rate risk and monetary variation Risk 12.31.2023 Probable Scenario 1 Scenario 2 . Financial assets Bonds and securities Low CDI/Selic 495,495 44,593 33,445 22,296 Collaterals and escrow accounts Low CDI/Selic 9 1 1 - Sectorial financial assets Low Selic 30,946 2,785 2,089 1,393 Accounts receivable - concessions Low IPCA 2,747,420 106,050 79,538 53,025 Accounts receivable - generation concessions Undefined (a) 71,835 - - - 3,345,705 153,429 115,073 76,714 Financial liabilities Loans and financing Banco do Brasil High CDI (751,096) (67,599) (84,498) (101,398) Banco Itaú High CDI (1,039,097) (93,519) (116,898) (140,278) BNDES High TJLP (1,560,824) (100,363) (125,454) (150,545) BNDES High IPCA (392,709) (15,159) (18,948) (22,738) Banco do Nordeste High IPCA (1,584,566) (61,164) (76,455) (91,746) Banco do Brasil - BNDES Transfer High TJLP (49,263) (3,168) (3,960) (4,752) Other No risk (10,422) - - - Debentures High CDI/Selic (6,587,635) (592,887) (741,109) (889,331) Debentures High IPCA (3,067,627) (118,410) (148,013) (177,616) Debentures High TJLP (82,744) (5,321) (6,651) (7,981) Sectorial financial liabilities High Selic (503,991) (45,359) (56,699) (68,039) ICMS installment payment High Selic (41,286) (3,716) (4,645) (5,574) Special Tax Regularization Program - Pert High Selic (379,724) (34,175) (42,719) (51,263) Accounts payable related to concession High IGP-M (828,695) (33,479) (41,849) (50,219) Accounts payable related to concession High IPCA (65,160) (2,515) (3,144) (3,773) . (16,944,839) (1,176,834) (1,471,042) (1,765,253) (a) Risk assessment still requires ruling by the Concession grantor. 34.2.4 Electricity shortage risk Most of the installed capacity in Brazil currently comes from hydroelectric generation, which makes Brazil and the geographic region in which we operate subject to unpredictable hydrological conditions, 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. Considering the strong wind generation in the Northeast, biomass generation in the Southeast and the rainy season with affluent natural energies that raised the reservoirs to comfortable values during 2022 and 2023, it is estimated that the risk of energy shortages in 2024 is minimized. The energy supply guarantee criteria are currently established by the National Energy Policy Council – “CNPE”. With reason, the responsible bodies keep the energy deficit risk indicators within the safety margin in all subsystems. 34.2.5 Risk of Generation Scaling Factor - 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, that there is a need for a centralized operation associated with a centrally calculated optimal 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 assured energy (“GF”) and is calculated centrally. Unlike the Settlement price for differences (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 have guarantee. 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 GSF 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. 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, as well as the timely repurchase of intra-annual energy approaches currently adopted by the Company. For the contracts in the Regulated Contracting Environment (“ACR”), Law 13,203/2015 allowed the generators to contract insurance, by means of payment of a risk premium. Copel adopted this approach to protect contracts related to energy generated by the HPP Mauá, HPP Baixo Iguaçu, HPP Colíder and SHP Cavernoso II. For the distribution segment, the effects of the GSF are perceived in the costs associated with quotas of Itaipu, of Angra, of the plants whose concessions were renewed in accordance with Law 12,783/2013 and the plants that renegotiated the hydrological risk in the ACR, in accordance with Law 13,203/2015. This is a financial risk since there is guarantee of neutrality of expenses with energy purchases through a tariff transfer. The GSF risks are greatly reduced due to the improvement in the hydrological scenario in 2022 and 2023. 34.2.6 Risk of non-renewal of concessions - generation and transmission The extension of energy generation and transmission concessions, achieved by Law No. 9,074/1995, is regulated by Law No. 12,783/2013, amended by Law No. 14,052/2020, regarding to the deadline for requesting the extension of concessions under the assured energy quota system. According to the mentioned law, the concession operator should request extension of concession at least 36 months before the end date of the contract or act of granting for hydroelectric power plants and electric power transmission enterprises, and 24 months before the end date of the contract or act of granting for thermoelectric plants. The Granting Authority 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, which includes the definition of the tariff or initial revenues for the generation ventures (RAG - Annual Generation Revenue) and transmission ventures (RAP - Permitted Annual Revenue). Concessions for hydroelectric power generation and electric power transmission may be extended, at the discretion of the Granting Authority, only once, for a period of up to 30 years. Thermoelectric power generation concessions have an extension term limited to 20 years. In 2018, Decree No. 9.271/2018 was published, amended by Decrees No. 10.135/2019, No. 10.893/2021 and No. 11.307/2022, which regulated the granting of concession contracts in the electricity sector associated with privatization through sale of control by holder of a public service concession for electricity generation, having as one of the conditionings factors the alteration of the exploration regime to Independent Power Producer (IPP). According to the Decree, the manifestation of sale of the concession must take place within up to 42 months from the date of the related formal agreement, and any sale must take place within up to 12 months from the concession end date. If sale of control of the venture does not occur within the specified period, the plant must be subject to auction by the Granting Authority and the same concessionaire can participate in the auction if it meets the qualification conditions. Some of the generation projects of Copel had their concession period extended due to the effects of the GSF renegotiation, which established the compensation through an extension of the concession period of the plants contemplated by Law No. 13,203/2015, resulting in the approval of the extension period of the concession of these plants through of Ratifying Resolutions No. 2,919/2021 and No. 2,932/2021. On November 25, 2022, Copel expressed to the Granting Authority its interest in obtaining a thirty-year concession for the HPPs Governor José Richa, Governor Ney Aminthas de Barros Braga and Governor Bento Munhoz da Rocha Netto. On April 12, 2023, Ordinance No. 726/2023 was published, establishing additional conditions for the granting of new concession contracts. As described in Note 1, the process of transforming Copel into a “Corporation” was completed, which will enable the Company to maintain 100% participation in these plants. With respect to HPP São Jorge, whose concession ends in 2026, Copel did not express interest in the renewal and intends, at the end of the concession, to request Aneel to convert the granting of concession into granting of registration. Regarding TPP Figueira concession, which expired in March 2019, the plant went through a modernization process that provided direct benefits such as improved energy efficiency and reduced emissions of pollutants in the atmosphere, compared to the old plant. The plant was released for commercial operation on December 7, 2022, through Order No. 3,502/2022 On October 31, 2023, the Company filed a letter with the Ministry of Mines and Energy requesting the withdrawal of the intention to extend the concession of TPP Figueira, formulated in 2017, with immediate return to the Granting Authority of all reversible assets, rights and privileges linked to TPP Figueira and with the corresponding compensation to Copel GeT for the reversion of the assets.. According to the Law No. 14,052/2020, the Company may express its intention to extend the concessions of HPP Guaricana and HPP Chaminé until July and August 2025, respectively. If the Company does not express an interest in the extension of the current regime at its final term, be granted to the Company in the condition of registration, and the other concessions, at their final term, must be returned to the Granting Authority. In relation to HPP Apucaraninha, Copel requested the extension of the grant on January 26, 2024, as provided for in Law No. 12,783/2013. Regarding the transmission segment, the only Copel GeT concession to expire in the next ten years is the Concession Contract No. 75/2001, referring to Transmission Line Bateias-Jaguariaíva 230 kV, which will expire on August 17, 2031. Additionally, regarding the extension of transmission concession contracts, on December 29, 2022 Decree No. 11,314 was published, determining that the extension of transmission concessions may be carried out only when the bidding process is unfeasible or results in damage to the public interest and will be carried out without the advance indemnity of the assets linked to the provision of the service, conditioned to the acceptance by the concessionaire in relation to the revenue and other conditions of the amendment to be prepared by Aneel. 34.2.7 Risk of non-renewal of concessions - distributions of electricity The fifth amendment to Copel DIS concession contract No. 46/1999 imposes economic and financial efficiency covenants and quality indicators that, if not complied with, may result in the termination of the concession, in accordance with the provisions of the contract, particularly the right to full defense and adversary system. The Aneel approved Normative Resolution No. 896/2020, consolidated by Normative Resolution No. 948/2021, which establishes the indicators and procedures for monitoring efficiency in relation to the continuity of supply and the economic-financial management of public electricity distribution service concessions from the year 2021. Indicators and penalties Schedule of indicators and penalties Year Indicator Criteria Penalties From 2021 Economic - financial efficiency in the base year Capital Increase Limitation on distribution of dividends and interest on capital Restrictive regime for contracts with related parties 2 consecutive years Concession termination Quality Indicators in the base year Results plan 2 consecutive years or 3 of the previous 5 calendar years Limitation on distribution of dividends and interest on capital 3 consecutive years Concession termination (a) Within 180 days from the end of each fiscal year, in the totality of the insufficiency that occurs to reach the Minimum Economic and Financial Sustainability Parameter. Targets set for Copel Distribuição Schedule of targets set Quality - limits Quality - performed Year Economic and Financial Management Realized DECi FECi DECi FECi 2022 {Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic) Achieved 9.19 6.80 7.98 5.29 2023 {Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic) - 8.69 6.39 7.86 5.21 Net Debt: Gross debt deducted from financial assets, with the exception of financial assets and financial liabilities in administrative or judicial discussion. The accounts that make up the gross debt and financial assets are defined in the attachment VIII to Aneel Resolution No 948/2021. QRR: Regulatory Reinstatement Share or Regulatory Depreciation Expense. This value will be the one defined in the last Periodic Tariff Review, updated by the variation of the Regulatory Portion B and calculated on a pro rata basis. Recurring EBITDA: Earnings Before Interest (Financial Result), Taxes (Income Taxes), Depreciation and Amortization. Quality indicators: For the years 2022 to 2026, the annual thresholds are set out in Resolution No. 10,231/2021. The calculation of results occurs at the end of each calendar year, when the annual disclosure of results in the Regulatory Financial Statements (“DCR”). 34.2.8 Risk of overcontracting and undercontracting of electricity Under the current regulatory model, the agreement for purchase of electric power by distributors is regulated by Law 10,848/2004 and Decree 5,163/2004, which determine that the purchase of energy must be in the volume necessary to serve 100% of the distributor market. The difference between the costs remunerated by the tariff and those actually incurred in the power purchases are fully passed on to captive consumers, as long as the distributor presents a contracting level between 100% and 105% of its market plus the amounts of involuntary overcontracting recognized by the regulator. Copel DIS estimates that it will end the year with a contracting level of 110% but considers that it has sufficient amounts of "involuntary overcontracting" to accommodate the estimated contracting for the year. Thus, there is no risk of penalization for overcontracting. 34.2.9 Risk of non-performance of wind farms Contracts for the purchase and sale of energy from wind sources, sold through regulated auctions, have generation performance clauses, which establish a minimum amount of energy delivery, on an annual and/or four-year basis. The developments are subject to climatic factors associated with uncertainties in wind speed, which may result in energy production lower than the minimum amount of contracted energy. Such breach of contract may compromise the Company's future revenues. The balance recorded in liabilities referring to the non-performance is shown in Note 27. The increase in liabilities in 2023 is due to the fact that the amounts payable were suspended until December 31, 2023 due to discussions in the sector regarding the restriction of generation of wind farms (constrained-off). Furthermore, after a disturbance that occurred in the National Interconnected System - “SIN” on August 15, 2023, the ONS, in a preventive manner, increased the frequency of constrained-off events, which increased the restriction on generation of wind farms located in the Northeast region. 34.2.10 Risk related to price of power purchase and sale transactions The Company operates in the electricity purchase and sale market to achieve results with variations in the price of electricity, respecting the risk limits pre-established by Management. This activity, therefore, exposes the Company to the risk by the volatility of future electricity prices. Future electricity purchase and sale transactions are recognized at fair value through profit or loss, based on the difference between the contracted price and the market price of operations on the balance sheet date. The table below shows the notional values of the electricity commercialization contracts on the date of these financial statements, which have an average maturity of 97 months for purchase contracts and 27 months for sales contracts: Schedule of notional values of the electricity commercialization contracts . Purchase Sale 2024 721,208 800,793 2025 806,521 865,199 2026 691,420 720,295 2027 621,240 597,938 2028 423,561 494,941 2029 to 2040 3,060,268 3,888,123 6,324,218 7,367,289 The fair value was estimated using the prices defined internally by the Company, which represented the best estimate of the future market price. The discount rate used is based on the NTN-B rate of return disclosed by Anbima on December 31, 2023, without inflation, adjusted for credit risk and additional project risk. The balances referring to these outstanding transactions at the date of these financial statements are stated below. Schedule of outstanding transactions of financial statements Consolidated Assets Liabilities Net Current 379,261 (321,646) 57,615 Noncurrent 722,423 (431,938) 290,485 1,101,684 (753,584) 348,100 Sensitivity analysis of energy purchase and sale operations The Company developed a sensitivity analysis to measure the impact of changes in future prices. For the base and probable scenarios, the accounting balances recorded on the date of these financial statements were considered. Additionally, the Company continues to monitor scenarios 1 and 2, which consider the 25 50 Schedule of sensitivity analysis of energy purchase and sale operations Consolidated Price Baseline Projected scenarios variation 12.31.2023 Probable Scenario 1 Scenario 2 Unrealized gains (losses) on energy purcha

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related party transactions [abstract]
Related Party Transactions	35. Related Party Transactions Schedule of related party transaction Assets Liabilities Revenue Cost / Expense Restated Restated Related parties / Nature of operation 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 Entities with significant influence State of Paraná - dividends payable - - 168,032 109,777 - - - - - - CRC Transfer (Note 32 - a) - - - - - - 253,990 - - - Energia Solidária Program (a) 22,314 9,735 - - - - - - - - Tarifa Rural Noturna Program (a) - 8,353 - - - - - - - - Employees transferred (b) 382 305 - - - - - - - - Meteorological System of Paraná- Simepar (c) - - 702 298 - - - (8,748) (7,422) (10,759) - - - - - - - - - - BNDES and BNDESPAR - dividends payable (d) - - 212,455 76,684 - - - - - - Financing (Note 20) - - 1,939,427 2,097,606 - - - (180,030) (190,881) (174,210) Debentures - wind farms (Note 21) - - 200,242 216,811 - - - (25,036) (28,085) (32,249) - - - - - - - - - - State of Paraná investee Sanepar (e) 19 - 82 448 68 - - (2,384) (2,088) (2,015) Use of water taken from plants’ reservoirs - - - - - 485 477 - - - - - - - - - - - - - Joint ventures Voltalia São Miguel do Gostoso(f) 10 - - - 115 112 102 - - - Dividends - 1,032 - - - - - - - - - - - - - - - - - - Caiuá Transmissora de Energia(g) (h) (i) 326 313 228 1,400 3,860 3,619 3,268 (21,103) (19,749) (17,429) Dividends 2,737 5,486 - - - - - - - - - - - - - - - - - - Integração Maranhense Transmissora (h) (i) - - 49 120 - - - (3,255) (2,624) (2,250) Dividends 739 6,885 - - - - - - - - - - - - - - - - - - Matrinchã Transmissora de Energia (h) (i) - - 235 1,355 - - - (17,326) (15,751) (13,185) Dividends 14,022 41,577 - - - - - - - - - - - - - - - - - - Guaraciaba Transmissora de Energia (h) (i) - - 111 671 - - - (8,938) (7,191) (6,067) Dividends 44,882 50,137 - - - - - - - - - - - - - - - - - - Paranaíba Transmissora de Energia (h) (i) - - 155 869 - - - (10,950) (10,322) (8,995) Dividends 8,360 5,400 - - - - - - - - - - - - - - - - - - Cantareira Transmissora de Energia (h) (i) - - 119 660 - - - (8,736) (8,042) (6,435) Dividends 10,421 9,254 - - - - - - - - - - - - - - - - - - Mata de Santa Genebra Transmissão (h) (i) (j) 2,180 3,236 259 1,401 13,653 19,318 18,795 (19,778) (17,427) (12,390) Dividends 13,837 13,333 - - - - - - - - - - - - - - - - - - Solar Paraná - Dividends - 48 - - - - - - - - Associates Dona Francisca Energética S.A. (k) 14 15 1,356 1,356 177 174 164 (15,345) (16,089) (16,239) Dividends 514 852 - - - - - - - - - - - - - - - - - - Foz do Chopim Energética Ltda. (l) 312 302 - - 3,705 3,493 3,010 - - - - - - - - - - - - - Key management staff Fees and social security charges (Note 31.2) - - - - - - - (22,709) (19,734) (19,418) Pension and healthcare plans (Note 22.3) - - - - - - - (1,641) (1,384) (1,422) - - - - - - - - - - Other related parties Fundação Copel - - - - - - - - - - Administrative property rental - - 120,451 102,410 - - - (10,091) (10,713) (6,827) Pension and healthcare plans (Note 22.3) - - 1,484,243 1,070,037 - - - - - - - - - - - - - - - - Lactec (m) 3 3 323 1,131 462 645 594 (5,706) (5,004) (3,900) Tecpar (n) - - - - 2,030 2,021 2,014 - - - Celepar (n) - - - - 1,113 719 - (26) (11) (8) Assembleia Legislativa do Paraná (n) - - - - 319 300 - - - - Portos do Paraná (n) - - - - 5,070 5,552 3,094 - - - a) Energia Solidária Luz Fraterna In March 2018, the amount of R$ 159,274 158,849 Tarifa Rural Noturna In the process of primary and secondary offering of shares, described in Note 1, Copel paid transaction costs. For costs relating to secondary distribution, a balance of R$14,501 was recorded in assets, reimbursed by the State of Paraná in December 2023. b) Reimbursement of wages and social charges for employees transferred to the Paraná State Government. Balances presented are net of expected credit loss. c) The Sistema Meteorológico do Paraná - Simepar is a supplementary unit of the Independent Social Service Paraná Technology, linked to the State Department of Science, Technology and Higher Education. Simepar has contracts with Copel for services of weather forecast, meteorological reports, ampacity analysis, mapping and analyses of winds and atmospheric discharges. d) BNDES is the parent company of BNDES Participações S.A. - BNDESPAR, which owns Copel shares (Note 29.1). On December 22, 2018, the shareholder agreement between the State of Paraná and BNDESPAR, signed on December 22, 1998, was ended. BNDES and BNDESPAR acquired all the debentures issued by the subsidiaries Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV and Ventos de Santo Uriel. e) Basic sanitation provided by Sanepar and energy sale agreement signed by Copel COM. f) Contracts for connection to the transmission system signed by Copel GeT, Costa Oeste, Marumbi and Uirapuru, with maturities between 2031 and 2048. g) Operation and maintenance services agreement provided by Copel GeT, maturing on May 10, 2026. Transmission System Connection Agreement - CCT executed by Copel DIS, expiring by the end of the concession agreement of the distribution or transmission company, whichever takes place first. h) Charges for use of the transmission system due by Copel GeT, FDA and wind farms. i) Copel DIS maintains a Contract for the Use of Transmission System (Cust) with ONS and power transmission concession operators whose subject matter is the contracting of Transmission System Use Amount (Must). Contracting is permanent and is regulated by Aneel Normative Resolution 666/2015. Amounts are defined for four subsequent years, with annual reviews. j) Agreements entered by Copel GeT: for operation and maintenance services, maturing on January 31, 2028, and facility sharing, maturing on January 1, 2043. k) Connection to the transmission system contracts entered by Copel GeT, Costa Oeste, Marumbi and Uirapuru, maturing on between the years 2031 and 2048. Power purchase and sale agreement made by Copel GeT, maturing on March 31, 2025. l) Contracts entered into by Copel GeT: for operation and maintenance, maturing on May 23, 2025, and connection to the transmission system, maturing on January 1, 2043. m) The Institute of Technology for Development (Lactec) is a Public Interest Civil Society Organization (OSCIP), of which Copel is an associate. Lactec has service and R&D contracts with Copel GeT, FDA and Copel DIS, which are subjected to prior or later control and approval by Aneel. Copel COM provides services and sells energy to the institute. n) Energy sale agreement signed between Copel COM and: Institute of Technology of Paraná – Tecpar (public company of the State Government that supports innovation and economic and social development in Paraná and Brazil), Information Technology Company of Paraná - Celepar (mixed capital company that is part of the indirect administration of the Paraná State Government), Portos do Paraná (port complex that operates as a public company of the State Government, subordinated to the Infrastructure and Logistics Secretary of State) and Assembleia Legislativa do Paraná (legislative assembly of the State). The relevant transactions with related parties are shown above. Transactions arising from operations in a regulated environment are billed according to the criteria and definitions established by the regulatory agents and other transactions are recorded according to the market prices practiced by the Company. Copel's direct and indirect subsidiaries have short and long-term energy purchase and sale agreements entered with each other, carried out in accordance with the criteria and definitions of the regulated environment. Both the balances of existing transactions and the balances of commitments are eliminated from each other when preparing the Company's consolidated financial statements. In addition, Copel GeT has energy purchase commitments with Dona Francisca in the amount of R$ 31,971 47,935 216,029 25,050 Regarding the compensation of key management personnel, the Company does not have additional obligations beyond the short-term benefits disclosed in the table above and in the notes referenced. 35.1 Guarantees awarded to related parties Sureties and guarantees granted by Copel to its subsidiaries for financing and debentures are informed in Notes 20 and 21. Copel provided financial guarantees, in the form of corporate guarantee letter, for power purchase and transport agreements made by Copel GeT and its subsidiaries, in the total amount of R$ 4,492 4,449 602,520 329,725 Sureties and guarantees granted by Copel and Copel GeT for financing, and debentures of joint ventures are reported below: Schedule of sureties and guarantees granted Final Amount Balance (a) Interest Amount Company Operation maturity approved % guarantees (1) Caiuá Transmissora Financing BNDES 02.15.2029 84,600 19,164 49.0 (b) (2) Cantareira Transmissora Debentures 08.15.2032 100,000 85,553 49.0 (b) (3) Financing 09.15.2032 426,834 342,289 (b) (4) Guaraciaba Transmissora Financing BNDES 01.15.2031 440,000 266,747 49.0 (b) (5) Debentures 12.15.2030 118,000 116,415 (b) (6) Matrinchã Transmissora Financing BNDES 06.15.2029 691,440 257,159 49.0 (b) (7) Debentures nd) 06.15.2029 180,000 173,946 (b) (8) Debentures rd 12.15.2038 135,000 157,013 (c) (9) IMTE Transmissora Financing 02.12.2029 142,150 35,807 49.0 (b) (10) Mata de Santa Genebra Debentures nd 11.15.2030 210,000 1,707,706 50.1 (d) (11) Debentures rd 11.15.2041 1,500,000 (12) Paranaíba Transmissora Financing 10.15.2030 606,241 373,142 24.5 (b) (13) Debentures 03.15.2028 120,000 75,141 (b) (a) Gross debt balance, discounted from restricted cash that is already guaranteed by the companies themselves. (b) For these contracts, the corporate guarantee and/or the letter of guarantee were exonerated, leaving only the pledge of Copel GeT shares. (c) The guarantees to be provided in the 3 rd issue will only be presented after the maturity of the Debentures of the 2 nd issue and the Financing with BNDES. (d) For these contracts, the guarantee were released on august 22, 2023 upon declaration of physical and financial completion. Operation guarantee:

Commitments

Commitments	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Commitments	36. Commitments The main commitments related to long-term contracts not yet incurred, and therefore not recognized in these financial statements, are as follows: Schedule of commitments related to long-term contracts Consolidated 12.31.2023 12.31.2022 Energy purchase and transportation contracts 102,523,854 108,768,267 Acquisition of assets for electricity distribution 1,741,146 1,187,336

Insurance

Insurance	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Insurance	37. Insurance The specification by risk modality and effective date of the main insurance policies can be seen below: Schedule of insurance policies Consolidated End Insured Policy of term amount Operational risks - HPP Baixo Iguaçu 05.31.2024 2,406,243 Operational risks - HPP Governador Jayme Canet Junior 01.21.2025 2,316,006 Operational risks - Cutia and Bento Miguel 03.29.2024 2,209,803 Named perils 08.24.2024 1,935,938 Operational risks - HPP Colíder 12.01.2024 1,892,320 Operational risks - Aventura e SRMN 11.28.2024 1,092,864 Operational risks - Ventos de Serra do Mel II e IV 11.28.2024 1,086,211 Operational risks - Brisa Potiguar 08.25.2024 1,039,962 Operational risks - Elejor 09.07.2024 901,950 Fire - owned and rented facilities 08.24.2024 787,464 In addition to the insurance policies listed above, the Company takes out other insurance policies with lower values, such as: Directors and Officers liability (D&O), general civil liability, court award payment guarantee, sundry perils, national and international transportation, life and vehicles. Additionally, the Company has an indemnity contract, in addition to the D&O insurance. The guarantee insurances taken out by the subsidiaries, joint ventures and associates have Copel and/or Copel GeT as a guarantor, within the limits of their share of interest in each project.

Additional information to the S

Additional information to the Statement of Cash Flows	12 Months Ended
	Dec. 31, 2023
Additional Information To Statement Of Cash Flows
Additional information to the Statement of Cash Flows	38. Additional information to the Statement of Cash Flows 38.1 Transactions not involving cash Of the total additions of Contract assets (shown in Notes 10.1 and 10.2) and acquisitions of Property, plant and equipment (shown in Note 16.2), R$ 171,678 175,783 3,636 8,055 According to Note 26, the additions in right-of-use assets totaled R$ 82,886 123,691 The mentioned transactions did not involve cash and, for this reason, are not being presented in the statement of cash flows.

Assets held for sale and Discon

Assets held for sale and Discontinued operations	12 Months Ended
	Dec. 31, 2023
Assets Held For Sale And Discontinued Operations
Assets held for sale and Discontinued operations	39. Assets held for sale and Discontinued operations In compliance with the guidelines of Copel Strategic Business Planning - Vision 2030 regarding the decarbonization of its asset portfolio and prioritization of investments and actions directly linked to its core business (electric energy), Copel began the divestment processes of Copel's shares in Companhia Paranaense de Gás – Compagas and UEG Araucária S.A. (UEGA). The UEGA process began in 2022, with the intention of selling it by Copel together with the other partner, Petrobras. On September 04, 2023, after a period of interruption, the process was resumed, according to Notice to the Market 21/23. On October 27, 2023, the binding proposal phase began, as per Notice to the Market 25/23. On December 14, 2023, after withdrawing from the Joint Sale Agreement with Petróleo Brasileiro S.A. - Petrobras, Copel and Copel GeT signed the Share Purchase and Sale Agreement (“CCVA”) for the equity interest in UEGA with Âmbar Energia S.A., as stated in Material Fact 20/23, and the value of the transaction on the base date of September 30, 2023, equivalent to the Equity Value referring to Copel's 81.2 290,662 14,533 43,599 As for the divestment of Compagas, on September 20, 2023, Material Fact 16/23 was published, announcing that Copel's Board of Directors approved the engagement of the necessary advisors for structuring and executing the project. In December 2023, the phase of receiving non-binding proposals was completed and the phase of receiving binding proposals is underway. As of the September 2023 financial statements, Management assessed the sale of the assets as highly probable, with the process expected to be completed within 12 months and, therefore, the Company understood that the criteria determined by IFRS 5 to classify the asset as held for sale and to disclose an operation as discontinued were met. Also in compliance with IFRS 5, item 25, as of October 1, 2023, the depreciation and amortization of assets that will be sold were stopped, after their reclassification to current assets, under Assets classified as held for sale. Additionally, on August 3, 2021, the sale of 100% of the shares issued by Copel Telecomunicações S.A. to Bordeaux Participações S.A. was completed, as reported in Material Fact 13/21, with the receipt of the updated amount of R$ 2,506,837 We present below the balances of assets and liabilities that were reclassified on December 31, 2023, because of the ongoing divestment processes of Compagas and UEGA, which are presented in a specific line in the balance sheet. In compliance with accounting standards, balances are measured at book values, considering that they are lower than fair values minus selling expenses. Schedule of balance sheet 12.31.2023 Assets classified as held for sale Cash and cash equivalents 123,791 Trade accounts receivable 82,954 Inventories 5,383 Current recoverable taxes and deferred taxes 117,359 Judicial deposits 102 Other receivables 74,400 Contract assets 44,039 Property, plant and equipment 293,751 Intangible assets 709,661 Right-of-use asset 11,489 Assets held for sale 1,462,929 Liabilities associated with assets classified as held for sale Payroll, social charges and accruals 10,154 Accounts payable to suppliers 61,618 Taxes due 51,602 Debentures 284,202 Dividend payable 20,023 Post-employment benefits 9,326 Lease liability 11,573 Provisions for legal claims 27,366 Other accounts payable 57,400 Liabilities associated with assets classified as held for sale 533,264 The reclassified balances include the values of the assets and liabilities of Compagas and UEGA already adjusted by the amounts that are eliminated in Copel's consolidated balance sheet and, also, by the cessation of depreciation and amortization of assets as of October 1, 2023. The reclassified assets and liabilities are part of the energy generation and gas distribution segments. With the divestment of Compagas, the gas segment will be discontinued at Copel. The contingent liabilities of Compagas and UEGA, totaling R$ 300,727 5,179,773 149,391 The revenues, costs and expenses as well as the cash flow movement resulting from these assets and liabilities were presented in separate lines, as a discontinued operation, both in the Statements of Income and Statements of Comprehensive Income as weel as in the Statements of Cash Flows and in the Statements of Added Value. The details of these values are presented in the tables below. Schedule of statements of income Statements of Income from discontinued operations 12.31.2023 12.31.2022 12.31.2021 Net operating revenue 977,149 1,392,380 3,236,450 Operating costs (692,718) (1,322,823) (2,430,995) Gross profit 284,431 69,557 805,455 Selling expenses (11,451) (11,071) (25,061) General and administrative expenses (59,410) (70,026) (69,916) Other operational income (expenses) (14,903) (20,996) (44,656) Total expenses (85,764) (102,093) (139,633) Profit (loss) before financial results and taxes 198,667 (32,536) 665,822 Financial results 455 39,847 (6,744) Operating profit (loss) 199,122 7,311 659,078 Income tax and social contribution (7,621) (81,977) (128,756) Net income (loss) 191,501 (74,666) 530,322 Gain on the share sales operation - - 1,723,913 Income tax on sales gains - - (446,716) Deferred income tax on sales gains - - (160,818) Net income (loss) from discontinued operations 191,501 (74,666) 1,646,701 Other comprehensive income from discontinued operations 1,650 1,330 (152) Comprehensive income from discontinued operations 193,151 (73,336) 1,646,549 The variation in the result of discontinued operations is mainly due to the reversal of the impairment of UEGA, considering that the sales price agreed in the “CCVA” indicates in an observable way the fair value of the asset, so that on December 31, 2023, there is no impairment loss recognized in previous periods. The table below shows the reconciliation of the results of the discontinued operation. The amounts of elimination of intercompany costs and expenses refer mainly to the operation and maintenance services of UEGA provided by Copel GET, and the monetary adjustment of dividends from Compagas and UEGA. Schedule of statements of comprehensive income 12 . 31 202 12 . 31 202 12 . 31 202 Re s u o d on ue opera n a r u e hareho er o h paren o m pan 100,733 (125,812) 1,510,688 Re s u o d on ue opera n a r u e non- on ro hareho er 67,485 37,521 112,360 Total discontinued operation 168,218 (88,291) 1,623,048 ( + ) Eli m a o er o m pan o e x pen e 23,283 13,625 23,653 C onsolida t e es t sc a t 191,501 (74,666) 1,646,701 Schedule of cash flows from discontinued operations Statements of Cash Flows from discontinued operations 12.31.2023 12.31.2022 12.31.2021 Net income 191,501 (74,666) 1,646,701 Adjustments to reconcile net income (12,547) 306,736 (1,267,411) Changes in assets and liabilities 14,108 (2,709) 82,575 Debentures - interest due and paid (10,423) - (17,549) Taxes and charges paid (57,165) (51,534) 83,579 Cash flows from operational activities 125,474 177,827 527,895 Financial investments (144) 22,967 (14,846) Additions to contract assets, property, plant and equipment and intangible assets (35,380) (580,969) (76,762) Disposal Copel Telecom receipt - - 2,506,837 Cash flows from investment activities (35,524) (558,002) 2,415,229 Issue of Debentures 294,045 - (20,239) Payments of principal - debentures (18,437) - (2,485) Amortization of principal of lease liabilities (3,041) (2,988) (1,850) Dividends and interest on own capital paid (195,890) - (26,755) Cash flows from financing activities 76,677 (2,988) (51,329) Changes in cash and cash equivalents 166,627 (383,163) 2,891,795

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Subsequent events	40. Subsequent events 40.1 Closure of arbitral proceedings On January 25, 2024, according to Material Fact 01/24, an agreement was formalized involving an arbitration process in which the authors claimed compensation from the Company. The process began in 2015 because of a dispute related to a term of commitment signed between the authors and Copel in December 2012, which, in accordance with legislation, was processed in secrecy at the Brazil-Canada Arbitration and Mediation Center. After negotiations between the parties, a settlement was reached with the approval of the arbitral tribunal in the sense of a general and reciprocal discharge between all parties with the definitive closure of the claim. Copel agreed to pay R$ 672,000 336,000 629,056

Condensed individual financial

Condensed individual financial information of Companhia Paranaense de Energia - Copel	12 Months Ended
	Dec. 31, 2023
Individual Financial Information Of Companhia Paranaense De Energia - Copel
Condensed individual financial information of Companhia Paranaense de Energia - Copel	41. Condensed individual financial information of Companhia Paranaense de Energia - Copel In order to attend Rule 12-04 of Regulation S-X of the Securities and Exchange Commission (the “SEC”), Management has incorporated the condensed individual financial information of Companhia Paranaense de Energia - Copel in these financial statements, as part of the Form 20-F. This information were prepared considering the same accounting policies as described in Note 3 and 4 to Company’s consolidated financial statements. Investments in subsidiaries are recognized in the individual financial statements based on the equity method. Initially recorded at cost, their carrying amount is increased or decreased by the recognition of the investor's interest in profit, loss and other comprehensive income generated by subsidiaries after acquisition. When required, for the calculation of equity in earnings of investees, the subsidiaries financial statements are adjusted to align their policies with the Parent Company's accounting policies. 41.1 Condensed statements of financial position Schedule of condensed statements of financial position ASSETS 12.31.2023 12.31.2022 Current assets Cash and cash equivalents 2,231,413 199,877 Bonds and securities 93 93 Dividends receivables (41.5.3) 1,942,406 824,143 Other current receivables 2,431 977 Income tax and social contribution 113,532 107,523 Prepaid expenses 1,897 855 Receivable from related parties (41.5.1) 54 47,404 Other 4,291,826 1,180,872 Assets held for sale 528,195 - Total current assets 4,820,021 1,180,872 Noncurrent assets Other temporary investments 31,728 25,619 Judicial deposits 143,371 138,747 Other current receivables 18 18 Deferred tax assets 359,485 333,877 Other noncurrent recoverable taxes 41,078 39,810 Receivables from related parties (41.5.1) 35,507 - Other non current assets 611,187 538,071 Investments (41.5.2) 19,906,237 20,339,344 Property, Plant and Equipment, net 8,424 7,948 Intangible Assets 6,336 4,724 Right-of-use asset 6,692 4,586 Total non current assets 20,538,876 20,894,673 Total assets 25,358,897 22,075,545 LIABILITIES 12.31.2023 12.31.2022 Current liabilities Payroll, social charges and accruals 30,608 6,605 Related parties (41.5.1) 1,838 1,838 Suppliers (41.5.6) 4,530 5,373 Income tax and social contribution 183 - Other taxes payable 476 28,690 Dividends payable 464,147 344,251 Post employment benefits 3,842 2,957 Lease liability 405 436 Other accounts payable 15,136 558 Provisions for legal claims 336,000 - Total current liabilities 857,165 390,708 Noncurrent liabilities Related parties (41.5.1) 5,851 5,851 Other taxes due 4,030 3,676 Post employment benefits 47,537 23,890 Lease liability 6,681 4,373 Other accounts payable 25,297 25,241 Provisions for legal claims (41.5.4) 526,183 804,442 Total noncurrent liabilities 615,579 867,473 Equity Share capital 12,821,758 10,800,000 Equity valuation adjustments 307,050 593,382 Legal reserves 1,625,628 1,512,687 Retained earnings 9,000,506 7,911,295 Additional dividends proposed 131,211 - Accumulated profit - - Total Equity 23,886,153 20,817,364 Total liabilities and equity 25,358,897 22,075,545 41.2 Condensed statements of income Schedule of condensed statements of income Restated Restated 12.31.2023 12.31.2022 12.31.2021 Operating revenues (expenses) General and administrative expenses (177,097) (111,665) (126,172) Other revenues (expenses), net (38,990) (441,601) (86,344) Result of equity in investees 2,332,609 1,746,263 3,364,033 Total Operating revenues (expenses) 2,116,522 1,192,997 3,151,517 Operating income before financial results 2,116,522 1,192,997 3,151,517 Financial income (expenses) Financial revenues 145,881 57,658 304,809 Financial expenses (115,669) (177,375) (112,332) Total Financial income (expenses) 30,212 (119,717) 192,477 Operating income 2,146,734 1,073,280 3,343,994 Income tax and social contribution Income tax and social contribution (5,737) - 67,641 Deferred income tax and social contribution 17,080 164,539 30,250 Total Income tax and social contribution 11,343 164,539 97,891 Net income from continuing operations 2,158,077 1,237,819 3,441,885 Discontinued operations Net income (loss) from discontinued operations 100,733 (125,812) 1,510,688 Net income 2,258,810 1,112,007 4,952,573 Basic and diluted net earning per share attributed to controlling shareholders - continuing operations - expressed in Brazilian Reais Common shares 0.75215 0.43170 1.09201 Class A preferred shares 0.87237 0.55106 1.28802 Class B preferred shares 0.76906 0.46509 1.38297 Basic and diluted net earning per share attributed to controlling shareholders - expressed in Brazilian Reais Common shares 0.78574 0.38839 1.61429 Class A preferred shares 0.90931 0.50343 1.86252 Class B preferred shares 0.80600 0.41745 1.95747 41.3 Condensed statement of comprehensive income Schedule of condensed statements of comprehensive income Restated Restated 12.31.2023 12.31.2022 12.31.2021 NET INCOME 2,258,810 1,112,007 4,952,573 Other comprehensive income Items that will never be reclassified to profit or loss Gain (losses) on actuarial liabilities Post employment benefits (25,082) (11,336) (3,257) Post employment benefits - equity (234,283) 209,991 154,751 Taxes on other comprehensive income 8,528 3,854 1,107 Items that may be reclassified to profit or loss Adjustments related to financial assets - equity (2,942) 4,757 - Total comprehensive income, net of taxes (253,779) 207,266 152,601 TOTAL COMPREHENSIVE INCOME 2,005,031 1,319,273 5,105,174 41.4 Condensed statements of cash flows Schedule of condensed statements of cash flows Restated Restated 12.31.2023 12.31.2022 12.31.2021 Net cash generated from operating activities 811,605 3,079,427 2,892,312 Cash flow from investing activities Financial investments (6,109) (5,636) 2,399 Loans and financing granted to related parties (236,024) (146,063) - Receipt of loans and financing granted to related parties 282,087 100,000 33,899 Additions in investments (61,950) (4,829) (503,202) Capital reduction of investees. - - 82,330 Additions to property, plant and equipment (1,659) (4,436) (1,847) Additions to intangible (1,742) (1,592) (1,771) Net cash used in investing activities from continuing operations (25,397) (62,556) (388,192) Net cash generated by investment activities from discontinued operations (35,000) - 2,506,837 Net cash used from investing activities (60,397) (62,556) 2,118,645 Cash flow from financing activities Amortization of principal - loans and financing - (774,899) - Amortization of principal - debentures - (500,000) (300,000) Amortization of principal - Lease liabilities (512) (378) (317) Amortization of principal of related parties liabilities - - (280,000) Dividends and interest on capital paid (750,371) (2,167,769) (3,847,288) Net cash used in financing activities (750,883) (3,443,046) (4,427,605) Total effects on cash and cash equivalents 325 (426,175) 583,352 Cash and cash equivalents at the beginning of the period 199,877 626,052 42,700 Cash and cash equivalents at the end of the period 2,231,413 199,877 626,052 Change in cash and cash equivalents 2,031,536 (426,175) 583,352 41.5 Additional individual information related to Companhia Paranaense de Energia - Copel 41.5.1 Related Parties Schedule of outstanding balances with related parties 12.31.2023 12.31.2022 Assets Structure sharing (a) 54 - Jandaíra Wind Complex - loan agreement (b) - 47,404 UEGA - loan agreement (c) 35,507 - 35,561 47,404 Liabilities Structure sharing (a) 1,838 1,838 Elejor advance 5,851 5,851 7,689 7,689 a) Structure sharing Balances mainly refer to contracts for sharing personnel and management expenses entered between Copel and its direct and indirect subsidiaries. b) Loan agreement - Jandaíra Complex On May 17, 2022, a loan agreement was signed between Copel and the companies of the Jandaíra Wind Complex, with the approval of limits plus IOF and interest of CDI + 1.38% per year, to provide resources for financing the company activities and business. The contracts are valid until May 17, 2024. Of the overall approved amount of R$ 49,400 49,087 4,327 1,313 c) Loan Agreement - UEG Araucária On July 4, 2023, a loan agreement was signed between Copel and UEG Araucária, with the approval of limits plus IOF and interest of CDI + 1.40% p.a., to provide resources for financing the company activities and business. On March 15, 2024, an addendum contract was signed with an increase of R$14,500 49,500 15,000 20,000 410 d) Loan agreement - Copel DIS On February 27, 2023, a loan agreement was signed between Copel and Copel DIS, with the approval of limits plus IOF and interest of CDI + 1.40% p.a., to provide resources for financing the company activities and business. The contract is valid until February 27, 2025. Of the overall approved amount of R$ 400,000 233,000 9,659 e) Loan agreement - Copel SER On March 15, 2024, a loan agreement was signed between Copel and Copel SER, with the approval of limits plus IOF and interest of CDI + 1.40% p.a., to provide resources for financing the company activities and business. The contract is valid until March 15, 2026. Of the overall approved amount of R$48,000, the amount of R$2,200 was transferred in March 2024. 41.5.2 Investments Schedule of investments in subsidiaries 12.31.2023 12.31.2022 Copel Geração e Transmissão 12,551,604 12,790,070 Copel Distribuição 6,782,865 6,610,274 Copel Serviços 54,323 8,635 Copel Comercialização 342,204 418,780 UEG Araucária - 55,414 Compagas - 284,135 Elejor 9,235 9,990 Other investments (a) 166,006 162,046 19,906,237 20,339,344 (a) The information regarding joint ventures, associates and other investments are presented in Note 15. 41.5.3 Dividends receivable Schedule of dividends receivable 12.31.2023 12.31.2022 Subsidiaries Copel Geração e Transmissão 1,274,433 372,899 Copel Distribuição 460,904 265,574 Copel Comercialização 185,341 39,626 Compagas 12,400 136,246 UEG Araucária 8,756 7,746 Joint ventures and Associates Voltália - 1,032 Dona Francisca 514 831 Solar Paraná - 48 Other investments 58 141 1,942,406 824,143 41.5.4 Provisions for legal claims Schedule of provisions for risks 12.31.2023 12.31.2022 Tax Claim 167,062 159,235 Labor 4,812 3,514 Employee benefits 290 745 Civil 690,019 640,948 862,183 804,442 41.5.5 Restriction of transfer of funds from subsidiaries The subsidiaries described below qualify as either concessionaires of public services or independent power producers. As such, any transfer of funds to the respective Parent Company, in the form of loans or advances, requires approval by the regulator. This regulatory restriction does not apply to cash dividends determined in accordance with the Brazilian Corporate Law. Total restricted subsidiaries net assets are composed as follows: Schedule of restricted subsidiaries net assets 12.31.2023 12.31.2022 Copel Geração e Transmissão 12,748,168 12,790,070 Copel Distribuição 6,782,866 6,610,274 Compagas 514,666 557,130 UEG Araucária 317,611 272,981 20,363,311 20,230,455 41.5.6 Liquidity The following table shows the expected undiscounted settlement values of the Copel liabilities, in each time range: Schedule of expected undiscounted settlement values of the liabilities Less than 1 to 3 months 3 months to 1 year 1 to 5 years Over Total 12.31.2023 Suppliers 4,522 8 - - - 4,530 4,522 8 - - - 4,530

Material Accounting Policies (P

Material Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Basis of consolidation	4.1 Basis of consolidation 4.1.1 Calculation of equity in earnings of investees Investments in joint ventures and associates are recognized in the consolidated financial statements based on the equity method. Under this method, investments are initially recorded at cost and their carrying amount is increased or decreased by the recognition of the investor's interest in profit, loss and other comprehensive income generated by investees after acquisition. This method must be discontinued from the date the investment ceases to qualify as a jointly controlled or associated company. Payment of dividends decreases the carrying value of investments. When required, for the calculation of equity in earnings of investees, the investees' financial statements are adjusted to align their policies with the Parent Company's accounting policies. 4.1.2 Subsidiaries The subsidiaries are entities to which the Company 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. The balances of transactions between continuing operations and discontinued operations are also fully eliminated in the consolidated balance sheet. 4.1.3 Noncontrolling interests Noncontrolling interests are 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 procedure results in negative noncontrolling interest balance. 4.1.4 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 post profits, the investor should resume the recognition of its interest in these profits only subsequent to the point at which the portion to which it is entitled to in these subsequent profits equals its share in unrecognized losses. 4.1.5 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 proportion to the share of interest held in their assets, liabilities and profit or loss. 4.1.6 Business combination The acquisition analysis is done on a case-by-case basis to determine whether the transaction represents a business combination or an asset purchase. Transactions between companies under common control do not constitute a business combination. Assets and liabilities acquired in a business combination are accounted for using the acquisition method when control is transferred to the acquirer and are recognized at their fair value at the acquisition date. The excess of the acquisition cost over the fair value of the net assets acquired (identifiable assets acquired, net of assumed liabilities) is recognized as goodwill, presented under intangible assets. When the amount generated is negative, the bargain purchase gain is recognized directly in profit or loss. The amount paid that refers specifically to the concession right acquired in a business combination where the acquired entity is a concession operator, whose right to the concession has a known and defined term, is not characterized as goodwill and, therefore, are amortized over the concession period. Contingent liabilities related to tax, civil and labor matters, classified in the acquiree as possible and remote risk of loss, are recognized at their fair values under provision for legal claims. In acquisitions of interests in associates and in joint ventures, although they do not constitute a business combination, the net assets acquired are also recognized at fair value and the goodwill is presented in the investment.
Financial Instruments	4.2 Financial Instruments Financial instruments are recognized immediately on the trade date, that is, when the obligation or right arises. They are initially recorded at fair value, unless it is a trade receivable without a significant financing component, plus, for an item not measured at fair value through profit or loss, any directly attributable transaction costs. Accounts receivable from customers without a significant component of financing are initially measured at the price of the transaction. Fair values are determined based on market prices for financial instruments with active market, and by the present value method of expected cash flows, for those that have no quotation available in the market. After initial recognition, financial assets are only reclassified if the Company changes its business model for managing financial assets and this reclassification must be made prospectively. The Company does not have financial instruments measured at fair value through other comprehensive income, except for the asset arising from Certified Emissions Reductions - CERs of Elejor. The Company operates with derivative financial instruments as described in Note 4.15. The Company's financial instruments are classified and measured as described below. 4.2.1 Financial assets recorded at fair value through profit or loss Financial assets recorded at fair value through profit or loss include assets classified as held for trading, financial assets designated upon initial recognition as at fair value through profit or loss or financial assets required to be measured at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of being sold or repurchased in the near term. Financial assets with cash flows that are not solely payments of principal and interest are classified and measured at fair value through profit or loss, irrespective of the business model. After initial recognition, transaction costs and attributable interest expenses, when incurred, are recognized through profit or loss. 4.2.2 Financial assets measured at amortized cost These are so classified and measured when: (i) the financial asset is maintained within a business model whose objective is to maintain financial assets in order to receive contractual cash flows; and (ii) the contractual terms of the financial asset give rise, on specified dates, to cash flows that exclusively comprise payments of principal and interest on the principal amount outstanding. 4.2.3 Financial liabilities measured at amortized cost 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 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, for the initial recognition of the net carrying amount. 4.2.4 Financial liabilities measured at fair value through Profit or Loss These are liabilities designated upon initial recognition as at fair value through profit or loss and those classified as held for trading. Financial liabilities designated fair value through profit or loss are stated at fair value with the respective gains or losses in fair value recognized in the statement of income. Net gains or losses recognized in profit or loss include the interest paid on the financial liability. 4.2.5 Derecognition of financial assets and liabilities The Company derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. The Company derecognizes financial liabilities only when its obligations are discharged, cancelled or settled. The difference between the carrying amount of the derecognized financial liability and the corresponding disbursement made, or to be made, is recorded to profit or loss.
Net sectorial financial assets and liabilities	4.3 Net sectorial financial assets and liabilities In the power distribution segment, the Company records changes in sectorial financial assets and liabilities to maintain neutrality between the billed amounts of consumer tariffs, to cover energy costs, charges and other related items, and the forecast for tariff coverage, according to the term amendment to the distribution concessionaires concession agreement, approved by Aneel Order No. 4621/2014. Net sectoral financial assets and liabilities comprise: a) Portion A Cost Variation Compensation Account - CVA, which records the variation between estimated and realized costs of energy purchase, of transmission and sectorial charges; b) financial items that correspond to other rights and obligations included in the tariff. The amounts are updated until the date of the tariff readjustment/revision and, after approval by Aneel, the new tariff is applied for the current tariff year, providing for collection or return of constituted assets and liabilities, which are then amortized. In the event of termination of the concession for any reason, the residual values of Portion A items and other financial components, not recovered or returned through tariff, must be incorporated in the calculation of the compensation, keeping rights or obligations of the concessionaire with the Granting Authority safeguarded.
Accounts receivable related to the concession	4.4 Accounts receivable related to the concession Refer to financial assets of the concessions with unconditional right to receive cash by the Company, guaranteed by the Granting Authority by contractual clause and specific legislation. 4.4.1 Power distribution service concession The concession agreement for electricity distribution provides that the users of the public service remunerate part of the investments made by the concessionaire and the Granting Authority at the end of the concession indemnifies the other party. This model provides for the recognition of financial assets, contract assets in the construction period and intangible assets. The portion recognized as a financial asset refers to the indemnity 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. This indemnification aims to reimburse the Company for investments made in infrastructure, without recovery, through the tariff. The cash flows related to these assets are determined taking into account the Regulatory Compensation Basis (BRR), defined by the Granting Authority, and the fair value is recorded based on the replacement cost methodology of the assets included in the distribution infrastructure linked to the concession. 4.4.2 Piped gas distribution service concession The piped gas distribution concession agreement provides that part of the investments made by the concessionaire is remunerated by the public service users and another part is indemnified by the Granting Authority, the State of Paraná, at the end of the concession. This model provides for the recognition of financial assets, contract assets during the construction period and intangible assets. The amount that will not be amortized within the concession term is presented as Accounts receivable related to the concession and represents the amount to be reimbursed to the Company by the Granting Authority at the end of the contract term. The balances relating to the piped gas distribution service concession are presented under asset held for sale in view of the Compagas divestment process (Note 39). 4.4.3 Bonus for the grant of quota system generation concession agreement The quota system generation concession agreement provides for the payment of a bonus for the grant to the Granting Authority, pursuant to paragraph 7 of article 8 of Law 12,783/2013. This bonus is recognized as a financial asset because it represents an unconditional right to receive cash, guaranteed by the Granting Authority during the term of the concession and without risk of demand. The remuneration of this financial asset is based on the Weighted Average Cost of Capital - WACC defined by the National Energy Policy Council (CNPE) in Resolution 2/2015, which is being presented in the statement of income as operating revenue in accordance with the Company's business model. 4.4.4 Concession of power generation The Company has operated and operates concession agreements for power generation that contain indemnification clauses for the infrastructure not depreciated, amortized and/or received during the concession term. After maturity, the residual balances of the assets are transferred to Accounts receivable related to 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.
Contract assets	4.5 Contract assets Represented by the construction in progress or in service of the infrastructure delegated by the Granting Authority, conditional upon the receipt of revenue not only by the passage of time, but after fulfilling the performance obligation to maintain and operate the infrastructure. 4.5.1 Power distribution service concession Represents the concessionaire's contractual right related to the works under construction to meet the needs of the concession, accounted for at cost plus financial charges, when applicable. When the assets are put into operation, the assets are transferred to the intangible asset, in the amount equivalent to what will be remunerated by the user through payment of the fee for the use of the services, or to the accounts receivable associated to the concession, in the amount equivalent to the residual portion of the assets not amortized, which will be reverted to the Granting Authority through indemnification at the end of the concession. 4.5.2 Power gas distribution service concession Construction in progress for the distribution of piped gas which will be transferred to intangible assets upon their entry in operation and to the extent that the right (authorization) is received to charge the users of the public service. The amount that will not be amortized within the term of the concession is transferred to Accounts receivable related to the concession. The balances relating to the piped gas distribution service concession are presented under asset held for sale in view of the Compagas divestment process (Note 39). 4.5.3 Power transmission concession Represents the balance of public electricity transmission contracts signed with the Granting Authority to build, operate and maintain the high voltage lines and substations of the generation centers up to the distribution points. During the term of the concession agreement, the Company receives, subject to its performance, a remuneration denominated Annual Revenue Allowance (RAP) that remunerates the investments made in the construction of the infrastructure and covers also, the costs of operation and maintenance incurred. After the beginning of the commercial operation and insofar as the operation and maintenance service - O&M is provided, the portion of RAP referring to O&M revenue is recognized in profit or loss at fair value, on a monthly basis, and billed together with the revenue part recognized in the construction phase, referring to the remuneration of the built-up assets. This amount billed after complying with the O&M performance is reclassified to the financial asset under Customers until its effective receipt. The Company estimates its revenue in the construction phase at fair value based on the budgeted cost of the work and used by management as a parameter for bidding on the concession auction. Fair value revenue comprises the budgeted cost for the entire construction period plus the construction margin, which represents sufficient profit to cover the costs of managing and monitoring the work. The remuneration rate of each concession is determined by the projection of the expected cost, of the profit margin on the cost in the construction phase and also of the projection of the RAP to be received, already net of the variable consideration estimate (PV) and the RAP part of the O&M performance. This fair value valuation technique using the income approach discounts cash flow for the entire concession period, determining at initial recognition the implied rate that zeroes the flow over time. This remuneration rate is fixed at the initial period and does not change during the performance of the contract and represents the market rate in effect at the time under the conditions of the negotiation between parties. The assets arising from the construction of the transmission infrastructure are formed by the recognition of construction revenue, according to the percentage of completion of the construction (Note 4.13), and by their financial remuneration (Note 4.12.2). The Company recognizes gains and losses due to efficiency or inefficiency in the construction of the infrastructure and due to periodic tariff review (RTP), when incurred, directly in the statement of income for the year. 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). Existing System Basic Network - RBSE The assets that compose the Existing System Basic Network - RBSE are made up of an economic component, referring to the cost of capital of the assets not depreciated in July 2017, and a financial component, resulting from the right for the Annual Permitted Revenue (RAP) of the Concession Agreement No. 060/2001, not received in the period from January 2013 to June 2017, plus monetary adjustment and remuneration interest.
Accounts payable related to the concession	4.6 Accounts payable related to the concession These refer to the amounts set forth in the concession agreement in connection with the right to explore hydraulic power generation potential (onerous concession), whose agreement is signed as Use of Public Property (UBP) agreements. The obligation 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 contractual payments.
Inventories (including property, plant and equipment and contract assets)	4.7 Inventories (including property, plant and equipment and contract assets) Materials and supplies in inventory, classified under current assets, and those assigned for investments, classified under property, plant and equipment, and contract assets, have been recorded at their average acquisition cost. Recorded amounts do not exceed their net realizable value.
Property, Plant and Equipment	4.8 Property, Plant and Equipment The property, plant and equipment 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 lives of the assets related to concession's infrastructure. Property, plant and equipment 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 property, plant and equipment are depreciated using the straight-line method based on estimates of their useful lives, which are reviewed annually and adjusted if necessary. Costs directly attributable to construction works as well as interest and financial charges on borrowings 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	4.9 Intangible Assets These comprise software acquired from third parties and software developed in-house and are measured at acquisition cost and amortized over five years, besides Intangible assets from Concession Agreements below. 4.9.1 Onerous concession of electric power generation and piped gas Corresponds to acquisition of exploration rights on hydropower potential and piped gas whose onerous concession contract is signed as Use of Public Property - UBP and/or Grant Bonus. This asset is recognized at the present value of future cash disbursements during the Concession Agreement term. At the date of start of commercial operation or acquisition of exploration rights on hydropower potential and piped gas, the amount presented is fixed and amortized over the concession period. 4.9.2 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 and subsequent changes, arising from the amounts recovered from the cost with the adjustment of the Energy Reallocation Mechanism - MRE (GSF). The amount was transformed by Aneel into an extension of the concession period, which is amortized on a straight-line basis until the end of the new concession period. 4.9.3 Power distribution service concession This comprises the right to control infrastructure, built or acquired as part of the electric energy public service concession, and the right to charge fees to the users of the public service. 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 the Company during the concession period. During the infrastructure construction phase costs are classified as contract assets (Note 4.5). 4.9.4 Piped gas distribution service concession Intangible assets for piped gas distribution services, which correspond to the right to charge users for the gas supply. This intangible asset was initially recognized at acquisition 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. During the infrastructure construction phase, costs are classified as contract assets (Note 4.5). The balances relating to the piped gas distribution service concession are presented under asset held for sale in view of the Compagas divestment process (Note 39). 4.9.5 Intangible assets acquired separately Intangible assets with a finite 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 in estimate being accounted for on a prospective basis. 4.9.6 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	4.10 Impairment of assets Assets are assessed to detect evidence of impairment. 4.10.1 Financial assets Provisions for losses on financial assets are based on assumptions about default risk, existing market conditions and future estimates at the end of each year. The Company applies the simplified approach of IFRS 9 to the measurement of expected credit losses for the entire existence of financial assets that do not have significant financing components, by considering a provision for expected loss over a useful life for all trade accounts receivable. To measure expected credit losses, trade accounts receivable is grouped based on shared credit risk characteristics, number of days late, in the amount considered enough to cover losses on the realization of these assets, based on specific criteria of the payment history, collection actions carried out for the credit recovery and relevance of the amount due in the receivables portfolio. 4.10.2 Non-financial assets When there is a loss arising from situations in which the asset's book value exceeds its recoverable amount, defined as the higher of the asset's value in use and the fair value net of the asset's selling expenses, this loss is recognized in profit or loss for the year. For impairment testing 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 at the reporting date. In case of reversal of impairment losses that had been recorded in prior years, this reversal is recognized in current year's profit or loss. Assets arising from onerous concession and rights of concession and/or authorization to generate electricity, classified as intangible assets, have their impairment tested along with the other assets of that cash- generating unit. The impairment of contract assets in their construction phase is tested immediately, mainly considering the use of the effective interest rate fixed at the beginning of the project and carried to the end of the concession cash flow. After the beginning of the commercial operation, the portion of revenue recognized is tested for impairment in the accounts receivable from customers. For the receivable part conditioned to fulfill the performance obligation to maintain and operate the infrastructure, the Company has no history and no expectation of losses, since amount is subject to guarantee structures, via shared apportionment of eventual default losses among the other members of the national interconnected system managed by National Electric System Operator (ONS) and by the jurisdiction of the sector.
Provisions	4.11 Provisions Provisions are recognized when: i) the Company has a present obligation (legal or not formalized) 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, which requires use of judgment by Management, supplemented by the experience of similar past transactions and, in some cases, by independent expert reports. The amounts corresponding to the main portion of the provision are recognized in the operating result or in assets and the monetary restatement, if any, is recognized in the financial result. Socio-environmental provisions are recorded under assets when incurred during the implementation phase of projects, or even later, after entry into commercial operation, when considered conditions for obtaining/renewing operation and maintenance licenses. Contingent assets and liabilities are not recognized in accounting but are disclosed in notes to the financial statements when it is probable that future economic benefits will be recognized, for the assets, or when the probability of an outflow of resources is assessed as possible, in the case of liabilities.
Revenue recognition	4.12 Revenue recognition 4.12.1 Revenue from contracts with customers Revenue is measured based on the consideration that the Company expects to receive in a contract with the customer, net of any variable consideration. The Company recognizes revenues when it transfers control of the product or service to the customer and when it is probable to receive the consideration considering the client's ability and intention to pay the consideration when due. The Company's operating revenue comes mainly from the electricity supply and from the electric network availability. The revenue from electricity supply is recognized monthly based on the data for billing that are determined by the average MW of contracted electricity and declared with the CCEE. When the information is not available, the Company estimates the revenue considering the contracts’ rules, the price estimate and the volume provided. For wind power generation companies subject to minimum generation amounts, the Company understands that it is subject to variable consideration, and for this reason, includes a provision for non-performance based on the annual generation estimates, reducing revenue. Revenue from electric power supply and network availability is recognized monthly based on measured and effectively billed energy. In addition, the Company records unbilled revenue, by estimate based on the last measurement taken. and/or considering the contracted and seasonalized energy in the month. The concession contract for the public electricity distribution service provides for compensation for non- performance of quality indicators which, when incurred, are accounted for as a reduction in revenue from the use of the main distribution and transmission grid. 4.12.2 Interest income Interest income is recognized when it is probable that future economic benefits will flow to the Company and its amount can be reliably measured. Interest income is recognized on a straight-line basis and based on time and the effective interest rate on outstanding principal amounts. The effective interest rate is the one that discounts the estimated future cash receipts calculated during the estimated life of the financial asset in relation to initial net carrying amount of that asset. Regarding the contract assets of the power transmission concession, financial compensation revenue is recognized using the implicit remuneration rate established at the beginning of each project, which is presented in the statement of income as operating income in accordance with the Company's business model.
Construction revenues and costs	4.13 Construction revenues and costs Revenue related to construction services for infrastructure in the power transmission and distribution services, and gas distribution, are recognized over time based on the stage of completion of the work. The respective costs are recognized when incurred, in the statement of income for the year, as construction cost. Given that Copel DIS and Compagas outsource the construction of distribution infrastructure to unrelated parties through works carried out in the short term, 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 transmission activity derives from a calculation methodology that considers business risk. The balances of construction revenue and costs relating to the piped gas distribution service concession are presented under discontinued operations results in view of the Compagas divestment process (Note 39).
Power purchase and sale transactions in the Spot Market (Electric Energy Trading Chamber - CCEE	4.14 Power purchase and sale transactions in the Spot Market (Electric Energy Trading Chamber - CCEE Power purchase and sale transactions in CCEE are recorded on the accrual basis of accounting, based on data released by CCEE, which are calculated by the product of the Differences settlement prices - PLD multiplied by the energy surplus declared with CCEE, or, when such information is not available in a timely manner, by an estimate prepared by Management.
Derivative Financial Instruments	4.15 Derivative Financial Instruments 4.15.1 Power purchase and sale transactions The Company negotiates energy purchase and sale agreements and part of its contracts are classified as derivative financial instruments measured at fair value through profit or loss. Unrealized net gains or losses arising from the mark-to-market of these contracts (difference between contractual and market prices) are recorded as operating income or operating costs in the Statement of income.
Taxes	4.16 Taxes 4.16.1 Income Tax and Social Contribution The taxation on profit comprises income tax and social contribution calculated based on the taxable profits (adjusted profit) of each taxable entity at the applicable tax rates according to prevailing legislation, namely, at 15%, plus 10% surtax on the amount exceeding R$240 per year, for income tax and at 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. 4.16.2 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 for its business, sets up a deferred tax asset on temporary differences between the tax bases and on tax losses and negative tax basis. 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 there will probably 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 offset if there is a legal right to offset the current tax assets and liabilities and they relate to the same taxing authority. 4.16.3 Other taxes recoverable and other tax obligations Sales and services revenues are subject to value-added tax (ICMS or VAT) and service tax (SS), 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 as reductions to operating costs in the statement of income. Credits arising from non-cumulative ICMS, PIS and COFINS related to the purchase of assets are presented as reductions to the acquisition cost of these assets. Prepayments or amounts that can be offset are presented in current and non-current assets, according to their expected realization.
Post-employment benefits	4.17 Post-employment benefits The Company sponsors pension plans to supplement retirement and pension plans and the Assistance Plan (medical and dental assistance) for their active employees and their legal dependents. The amounts of these actuarial commitments (contributions, costs, liabilities and/or assets) are evaluated annually by an independent actuary, with the base date that coincides with the end of the year. The economic and financial assumptions for the purposes of the actuarial valuation are discussed with the independent actuary and approved by the Management. The assets of the benefit plans are valued at market value (marked-to-market) by the Company. The value of the net plan liability is recognized at the present value of the actuarial obligation, less the fair value of the plan assets. The adoption of the projected credit unit method adds each year of service as a triggering event for an additional benefit unit, adding up to the calculation of the final obligation. 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.
Right to use lease assets and liabilities	4.18 Right to use lease assets and liabilities Upon entering into a lease agreement, the right to use assets is recorded at present value, with a corresponding entry to a lease liability of the same amount, except for agreements that meet the exemption criteria of the accounting standard (short-term leases, low value or those that foresee variable remuneration). After initial measurement, the amortization of the right-of-use asset is recorded in operating result and interest on the lease liability in financial result. To define the interest rate, the Company uses as a basis the nominal rate practiced in the last funding of the Copel group, disregarding subsidized or incentivized funding.
Assets and liabilities held for sale and discontinued operation	4.19 Assets and liabilities held for sale and discontinued operation Assets and liabilities are classified as held for sale when their carrying value is recoverable through sale. The reclassification of the asset should only be carried out when the sale is highly probable, which means that it must be available for immediate sale under current conditions and there must be a commitment from senior management to the divestment, expected to be completed within 12 months from the date of reclassification. Assets held for sale and associated liabilities are measured at the lower of the book value and the net fair value of selling expenses. If the asset represents an important separate line of business, such transaction is considered a discontinued operation, and its results and cash flows are presented segregated.
Standards applicable to the Company effective January 1, 2023	4.20 Standards applicable to the Company effective January 1, 2023 The following changes, with no significant impact on the Company's financial statements, are effective as of January 1, 2023: (i) IAS 1 and IFRS practical expedient 2: change in disclosures of significant accounting policies for material accounting policy information (from January 1, 2023); (ii) IFRS 17: new standards for insurance contracts, replacing IFRS 4 - the Company does not have any contracts that meet the definition of an insurance contract (from January 1, 2023); (iii) IAS 8: updating of accounting estimates definitions (from January 1, 2023); (iv) IAS 12: amendment to the treatment of deferred tax related to assets and liabilities arising from a single transaction and updates arising from the changes to the International Tax Reform – Pillar Two Model Rules (from January 1, 2023).
New standards that are not yet in effect	4.21 New standards that are not yet in effect As of the following fiscal years, the changes below will be in effect: (i) IAS 1: requirements for classifying Liabilities as Current or Non-Current and for presenting Non- Current Liabilities with Covenants (from January 1, 2024); (ii) IFRS 16 - Leases: changes related to sale and leaseback operations (from January 1, 2024); (iii) IAS 7 - Statement of Cash Flows and IFRS 7 - Financial Instruments: requirements for disclosure of supplier financing agreements (from January 1, 2024); (iv) IAS 21 - Effects of Changes in Exchange Rates and Conversion of Financial Statements (from January 1, 2025); (v) IFRS 10 and IAS 28: changes related to the sale or contribution of assets between an investor and its associate or joint venture (no defined effective date). The Company does not expect significant impacts on the Company's financial statements resulting from these changes in standards.

Operations (Tables)

Operations (Tables)	12 Months Ended
	Dec. 31, 2023
Operations
Schedule of subsidiaries	Schedule of subsidiaries Headquarters Main activity Interest Subsidiaries % 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 of electricity 100.0 Copel Copel Serviços S.A. (Copel SER) Curitiba/PR Production of electricity 100.0 Copel Copel Comercialização S.A. (Copel COM) Curitiba/PR Commercialization of electricity 100.0 Copel Companhia Paranaense de Gás - Compagas 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 UEG Araucária S.A. (UEGA) Curitiba/PR Production of electricity from natural gas 20.3 Copel 60.9 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 Brownfield Investment Holding Ltda. (Brownfield) Curitiba/PR Control and management of interests 100.0 Copel GeT Ventos de Serra do Mel B S.A. (Serra do Mel) Serra do Mel/RN Control and management of interests 68.84 Copel GeT 31.16 Brownfield Aventura Holding S.A. (Aventura) Curitiba/PR Control and management of interests 100.0 Copel GeT SRMN Holding S.A. (SRMN) Curitiba/PR Control and management of interests 100.0 Copel GeT Costa Oeste Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 100.0 Copel GeT Marumbi Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 100.0 Copel GeT Uirapuru Transmissora de Energia S.A. Curitiba/PR Transmission of electricity 100.0 Copel GeT Bela Vista Geração de Energia S.A. Curitiba/PR Production of electricity 100.0 Copel GeT F.D.A. Geração de Energia Elétrica S.A. (FDA) Curitiba/PR Production of electricity 100.0 Copel GeT Jandaíra I Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Jandaíra II Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Jandaíra III Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Jandaíra IV Energias Renováveis S.A. Curitiba/PR Production of electricity from wind sources 100.0 Copel GeT Eol Potiguar B61 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 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. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte II S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Bento do Norte III S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel I S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel II S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Central Geradora Eólica São Miguel III S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Guajiru S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Jangada S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Potiguar S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Cutia S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Maria Helena S.A. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Usina de Energia Eólica Esperança do Nordeste S.A. 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. São Bento do Norte/RN Production of electricity from wind sources 100.0 Cutia Eol Potiguar B141 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Eol Potiguar B142 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Eol Potiguar B143 SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Eol Ventos de Vila Paraíba IV SPE S.A. Serra do Mel/RN Production of electricity from wind sources 100.0 Serra do Mel Central Eólica Aventura II S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica Aventura III S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica Aventura IV S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica Aventura V S.A. Curitiba/PR Production of electricity from wind sources 100.0 Aventura Central Eólica SRMN I S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN II S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN III S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN IV S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN Central Eólica SRMN V S.A. Curitiba/PR Production of electricity from wind sources 100.0 SRMN (a) Wind farm with 99.99992% interest in Copel Get and 0.00008% in Brownfield. (b) Interests acquired in 2023 (Note 1.2).
Schedule of joint ventures	Schedule of joint ventures Joint ventures Headquarters Main activity Interest % Investor Voltalia São Miguel do Gostoso I Participações S.A. São Paulo/SP Interests in companies 49.0 Copel Solar Paraná GD Participações S.A. Curitiba/PR Interests in companies 49.0 Copel 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. Jundiaí/SP 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) Holding of 5 Special Purpose Entities (SPEs) operating in the distributed generation sector (photovoltaic plants): Pharma Solar II, Pharma Solar III, Pharma Solar IV, in commercial operation, and Bandeirantes Solar I and Bandeirantes Solar II, for which the maintenance or extinction of the SPEs is under study.
Schedule of associated companies	Schedule of associated companies Associated companies Headquarters Main activity Interest % Investor Dona Francisca Energética S.A. Agudo/RS Production of electricity 23.03 Copel Foz do Chopim Energética Ltda. Curitiba/PR Production of electricity 35.77 Copel GeT Carbocampel S.A. Figueira/PR Coal exploration 49.0 Copel (a) On December 18, 2023, Copel signed the Share Purchase and Sale Agreement (“CCVA”) with Paranafert Participações Ltda. to sell its equity interest in Carbocampel S.A., for the amount of R$1,950, which will be updated by the IPCA considering the date of receipt of the Buyer's proposal, on February 15, 2023 until the closing of the operation. The completion of the sale is subject to compliance with suspensive conditions established in the contract, which must be completed within up to 6 months from the signing of the CCVA, which can be extended for a further 6 months, at the Buyer's sole discretion.
Schedule of final values of the business combination	Schedule of final values of the business combination Aventura Wind Complex Fair value Fair value at the Book value adjustment acquisition date Assets identified 518,023 254,390 772,413 Cash and cash equivalents 42,671 - 42,671 Trade accounts receivable 7,013 - 7,013 Recoverable taxes 3,823 - 3,823 Collaterals and escrow accounts 9,118 - 9,118 Other receivables 2,919 - 2,919 Property, plant and equipment 452,475 - 452,475 Intangible assets 4 254,390 254,394 Liabilities assumed 329,967 92,435 422,402 Suppliers 6,814 - 6,814 Loans and financing 317,928 - 317,928 Tax obligations 2,879 - 2,879 Other accounts payable 2,346 - 2,346 Contingent liabilities - 9,003 9,003 Deferred income tax and social contribution - 83,432 83,432 Net assets acquired 188,056 161,955 350,011 Santa Rosa & Mundo Novo Wind Complex Fair value Fair value at the Book value adjustment acquisition date Assets identified 827,735 360,568 1,188,303 Cash and cash equivalents 50,363 - 50,363 Trade accounts receivable 10,757 - 10,757 Recoverable taxes 5,747 - 5,747 Collaterals and escrow accounts 17,077 - 17,077 Other receivables 9,158 - 9,158 Property, plant and equipment 734,633 - 734,633 Intangible assets - 360,568 360,568 Liabilities assumed 612,608 125,665 738,273 Suppliers 43,406 - 43,406 Loans and financing 557,810 - 557,810 Tax obligations 7,579 7,579 Other accounts payable 3,813 - 3,813 Contingent liabilities - 4,654 4,654 Deferred income tax and social contribution - 121,011 121,011 Net assets acquired 215,127 234,903 450,030
Schedule of consideration transferred for assets acquired and technical goodwill	Schedule of consideration transferred for assets acquired and technical goodwill Fair value Fair value at the Book value adjustment acquisition date Total of net assets acquired 403,183 396,858 800,041 Technical goodwill 204,443 Consideration amount 1,004,484

Concessions and Authorizations

Concessions and Authorizations (Tables)	12 Months Ended
	Dec. 31, 2023
Concessions And Authorizations
Schedule of concession contracts or authorizations obtained by copel	Schedule of concession contracts or authorizations obtained by copel Concession agreement / authorization of the equity Interest % Maturity Copel DIS Contract 046/1999, extended by 5 th 100 07.07.2045 Elejor Contract 125/2001 - HPP Fundão 70 06.11.2040 Contract 125/2001 - HPP Santa Clara 05.10.2040 Fundão I and HGP Santa Clara I (a) Dona Francisca Energética Contract 188/1998 - HPP Dona Francisca 23 09.21.2037 UEG Araucária Authorization 351/1999 - TPP Araucária (60.9% Copel GET) 20.3 12.23.2029 Compagas Concession gas distribution contract 51 07.06.2054 Usina de Energia Eólica São João S.A. (b) MME Ordinance 173 /2012 - WPP São João 49 03.26.2047 Usina de Energia Eólica Carnaúba S.A. (b) MME Ordinance 204 /2012 - WPP Carnaúbas 49 04.09.2047 Usina de Energia Eólica Reduto S.A. (b) MME Ordinance 230 /2012 - WPP Reduto 49 04.16.2047 Usina de Energia Eólica Santo Cristo S.A. (b) MME Ordinance 233/2012 - WPP Santo Cristo 49 04.18.2047 (a) Projects had the conversion of authorization into registration, according to Authorizing Resolutions No. 14,744/2023 and 14,745/2023. (b) Subsidiaries of Voltalia São Miguel do Gostoso I Participações S.A. Hydroelectric Power Plant - HPP Small Hydroelectric Plant - SHP / Hydroelectric Generating Plant - HGP Thermal Power Plant - TPP Wind Power Plant - WPP
Schedule of concession contracts or authorizations obtained by Copel Get and its investees	Schedule of concession contracts or authorizations obtained by Copel Get and its investees Generation concessions Interest % Maturity ONEROUS CONCESSION BY THE USE OF PUBLIC PROPERTY - UBP Concession Contract 001/2007 - HPP Gov. Jayme Canet Júnior (Mauá) (a) 51 06.28.2049 Concession Contract 001/2011 - HPP Colíder 100 01.30.2046 Authorization - Ordinance 133/2011 - SHP Cavernoso II 100 12.06.2050 Concession Contract 002/2012 - HPP Baixo Iguaçu 30 12.03.2049 Concession Contract 007/2013 HPP Apucaraninha 100 01.27.2027 HPP Chaminé 100 08.02.2028 HPP Derivação do Rio Jordão 100 06.21.2032 HPP Cavernoso 100 06.23.2033 PUBLIC SERVICE CONCESSIONS Concession Contract 045/1999 (Note 34.2.6) TPP Figueira 100 03.26.2019 HPP São Jorge 100 07.24.2026 HPP Gov. Ney Aminthas de Barros Braga (Segredo) 100 09.25.2032 HPP Gov. José Richa (Salto Caxias) 100 03.20.2033 Concession Contract 001/2020 UHE Guaricana 100 07.21.2028 Authorization - Resolution 278/1999 - WPP Palmas 100 09.29.2029 Dispatch 182/2002 - Hydroelectric Generating Plant - HGP Melissa, HGP Pitangui and HGP Salto do Vau (only register with ANEEL) 100 - Concession Contract 003/2016 - HPP Gov. Pedro Viriato Parigot de Souza (GPS) 100 01.03.2053 HPP Marumbi - Power generating plant registration: CGH. PH. PR. 001501-6.02 100 - Authorization Aneel 5,373/2015 - HGP Chopim I (only register with ANEEL) 100 - Concession agreement / authorization of the equity UEG Araucária Authorization 351/1999 - TPP Araucária (20,3% - Copel) 60.9 12.23.2029 Nova Asa Branca I MME Ordinance 267/2011 - WPP Asa Branca I 100 04.25.2046 Nova Asa Branca II MME Ordinance 333/2011 - WPP Asa Branca II 100 05.31.2046 Nova Asa Branca III MME Ordinance 334/2011 - WPP Asa Branca III 100 05.31.2046 Nova Eurus IV MME Ordinance 273/2011 -WPP Eurus IV 100 04.27.2046 Santa Maria MME Ordinance 274/2012 - WPP SM 100 05.08.2047 Santa Helena MME Ordinance 207/2012 - WPP Santa Helena 100 04.09.2047 Ventos de Santo Uriel MME Ordinance 201/2012 - WPP Santo Uriel 100 04.09.2047 GE Boa Vista MME Ordinance 276 /2011 - WPP Dreen Boa Vista 100 04.28.2046 GE Farol MME Ordinance 263 /2011 - WPP Farol 100 04.20.2046 GE Olho D’Água MME Ordinance 343 /2011 - WPP Dreen Olho D'Água 100 06.01.2046 GE São Bento do Norte MME Ordinance 310 /2011 - WPP Dreen São Bento do Norte 100 05.19.2046 Esperança do Nordeste MME Ordinance 183/2015 - WPP Esperança do Nordeste 100 05.11.2050 Paraíso dos Ventos do Nordeste MME Ordinance 182/2015 - WPP Paraíso dos Ventos do Nordeste 100 05.11.2050 Usina de Energia Eólica Jangada Resolution 3,257/2011 - WPP GE Jangada 100 01.05.2042 Maria Helena Resolution 3,259/2011 - WPP GE Maria Helena 100 01.05.2042 Usina de Energia Eólica Potiguar MME Ordinance 179/2015 - WPP Potiguar 100 05.11.2050 Usina de Energia Eólica Guajiru Resolution 3,256/2011 - WPP Dreen Guajiru 100 01.05.2042 Usina de Energia Eólica Cutia Resolution 3,258/2011 - WPP Dreen Cutia 100 01.05.2042 São Bento do Norte I Ordinance 349/2015 - WPP São Bento do Norte I 100 08.04.2050 São Bento do Norte II Ordinance 348/2015 - WPP São Bento do Norte II 100 08.04.2050 São Bento do Norte III Ordinance 347/2015 - WPP São Bento do Norte III 100 08.04.2050 São Miguel I Ordinance 352/2015 - WPP São Miguel I 100 08.04.2050 São MigueI lI Ordinance 351/2015 - WPP São Miguel II 100 08.04.2050 São Miguel III Ordinance 350/2015 - WPP São Miguel III 100 08.04.2050 Foz do Chopim (b) Authorization 114/2000 - SHP Arturo Andreoli 35.77 07.07.2034 SHP Bela Vista Resolution 913/2017 - transfer of title under Resolution 7,802/2019 100 01.02.2041 F.D.A. Electricity Generation (Note 34.2.6) Generation Concession Contract 002/2020 100 12.21.2024 Jandaíra I Energias Renováveis Ordinance 140/2020 - WPP Jandaíra I 100 04.02.2055 Jandaíra II Energias Renováveis Ordinance 141/2020 - WPP Jandaíra II 100 04.02.2055 Jandaíra III Energias Renováveis Ordinance 142/2020 - WPP Jandaíra III 100 04.02.2055 Jandaíra IV Energias Renováveis Ordinance 139/2020 - WPP Jandaíra IV 100 04.02.2055 EOL Potiguar B 141 SPE S.A. Ordinance 02/2019 - WPP Vila Maranhão I 100 01.11.2054 EOL Potiguar B 142 SPE S.A. Ordinance 12/2019 - WPP Vila Maranhão II 100 01.14.2054 EOL Potiguar B 143 SPE S.A. Ordinance 13/2019 - WPP Vila Maranhão III 100 01.14.2054 EOL Potiguar B 61 SPE S.A. Ordinance 453/2019 - WPP Ventos de Vila Mato Grosso I 100 12.06.2054 Ventos de Vila Paraíba IV SPE S.A. Ordinance 10/2019 - WPP Vila Ceará I 100 01.14.2054 EOL Aventura II Ordinance 209/2018 - Aventura II 100 06.05.2053 EOL Aventura III Ordinance 220/2018 - Aventura III - REA n° 7.820/2019 100 06.11.2053 EOL Aventura IV Ordinance 215/2018 - Aventura IV 100 06.05.2053 EOL Aventura V Ordinance 213/2018 - Aventura V 100 06.05.2053 EOL SRMN I S.A. Ordinance 196/2018 - Santa Rosa e Novo Mundo I 100 06.04.2053 EOL SRMN II S.A. Ordinance 194/2018 - Santa Rosa e Novo Mundo II 100 06.04.2053 EOL SRMN III S.A. Ordinance 197/2018 - Santa Rosa e Novo Mundo III 100 06.04.2053 EOL SRMN IV S.A. Ordinance 188/2018 - Santa Rosa e Novo Mundo IV 100 06.01.2053 EOL SRMN V S.A. Ordinance 189/2018 - Santa Rosa e Novo Mundo V - Resolution 7.783/2019 100 06.01.2053 (a) Aneel Authorizing Resolution No. 14,435/2023 and Aneel Approving Resolution No. 3,242/2023 granted the request to restore the grant period for explorating the plant in 763 days, changing the expiration date to June 28, 2049. (b) Aneel Authorizing Resolution No. 14,896/2023 granted the request to restore the concession period for explorating the plant by 986 days, changing the expiration date to July 7, 2034. Transmission concessions Interest % Maturity Next tariff Transmission lines and substations concession agreements Contract 060/2001 - Transmission facilities (sundry Transmission lines and Substations) - extended by the 3 rd 100 01.01.2043 2023 (b) Contract 075/2001 - Transmission line 230 kV Bateias - Jaguariaíva 100 08.17.2031 (a) Contract 006/2008 - Transmission line 230 kV Bateias - Pilarzinho 100 03.17.2038 2023 (c) Contract 027/2009 - Transmission line 525 kV Foz do Iguaçu - Cascavel Oeste 100 11.19.2039 2025 Contract 010/2010 - Transmission line 500 kV Araraquara II - Taubaté 100 10.06.2040 2026 Contract 015/2010 - Substation Cerquilho III 230/138 kV 100 10.06.2040 2026 Contract 022/2012 - Transmission line 230 kV Londrina - Figueira and Transmission line 230 kV Foz do Chopim - Salto Osório 100 08.27.2042 2023 (c) Contract 002/2013 - Transmission line 230 kV Assis - Paraguaçu Paulista II e Substation Paraguaçu Paulista II 230 kV 100 02.25.2043 2023 (c) Contract 005/2014 - Transmission line 230 kV Bateias - Curitiba Norte e Substation Curitiba Norte 230/138 kV 100 01.29.2044 2024 Contract 021/2014 - Transmission line 230 kV Foz do Chopim - Realeza e Substation Realeza 230/138 kV 100 09.05.2044 2025 Contract 022/2014 - Transmission line 500 kV Assis - Londrina 100 09.05.2044 2025 Contract 006/2016 - Transmission line 525 kV Curitiba Leste - Blumenau 100 04.07.2046 2026 Contract 006/2016 - Transmission line 230 kV Baixo Iguaçu - Realeza Contract 006/2016 - Transmission line 230 kV Curitiba Centro - Uberaba Contract 006/2016 - Substation Medianeira 230/138 kV Contract 006/2016 - Substation Curitiba Centro 230/138 kV Contract 006/2016 - Substation Andirá Leste 230/138 kV Concession agreement / authorization of the equity Costa Oeste Transmissora Contract 001/2012: 100 01.12.2042 2027 Transmission line 230 kV Cascavel Oeste - Umuarama Substation Umuarama 230/138 kV Caiuá Transmissora Contract 007/2012: 49 05.10.2042 2027 Transmission line 230 kV Umuarama - Guaíra Transmission line 230 kV Cascavel Oeste - Cascavel Norte Substation Santa Quitéria 230/138/13,8 kV Substation Cascavel Norte 230/138/13,8 kV Marumbi Transmissora Contract 008/2012: 100 05.10.2042 2027 Transmission line 525 kV Curitiba - Curitiba Leste Substation Curitiba Leste 525/230 kV Integração Maranhense Contract 011/2012: Transmission line 500 kV Açailândia - Miranda II 49 05.10.2042 2027 Matrinchã Transmissora Contract 012/2012: 49 05.10.2042 2027 Transmission line 500 kV Paranaíta - Cláudia Transmission line 500 kV Cláudia - Paranatinga Transmission line 500 kV Paranatinga - Ribeirãozinho Substation Paranaíta 500 kV Substation Cláudia 500 kV Substation Paranatinga 500 kV Guaraciaba Transmissora Contract 013/2012: 49 05.10.2042 2027 Transmission line 500 kV Ribeirãozinho - Rio Verde Norte Transmission line 500 kV Rio Verde Norte - Marimbondo II Substation Marimbondo II 500 kV Paranaíba Transmissora Contract 007/2013: 24.5 05.02.2043 2023 (c) Transmission line 500 kV Barreiras II - Rio das Éguas Transmission line 500 kV Rio das Éguas - Luziânia Transmission line 500 kV Luziânia - Pirapora 2 Mata de Santa Genebra Contract 001/2014: 50.1 05.14.2044 2024 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 Fernão Dias 500/440 kV Cantareira Transmissora Contract 019/2014: Transmission line Estreito - Fernão Dias 49 09.05.2044 2025 Uirapuru Transmissora Contract 002/2005: Transmission line 525 kV Ivaiporã - Londrina 100 03.04.2035 (a) (a) Do not undergo tariff review and RAP reduced to 50% in the 16 th (b) Review postponed to 2024 (but referring to 2023), under the terms of Order No. 402/2023. (c) Aneel Homologatory Resolution 3,205/2023 repositioned the RAP of the transmission companies. However, the effects were disregarded in Homologatory Resolution 3,216/2023 for the 2023/2024 RAP cycle and will be processed in the 2024/2025 cycle, after the publication of Order No. 4,675/2023.

Basis of Preparation (Tables)

Basis of Preparation (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of restatement of comparative balances	Schedule of restatement of comparative balances 12.31.2022 As previously stated Adjustments Restated STATEMENTS OF INCOME NET OPERATING REVENUE 21,927,721 (1,392,380) 20,535,341 Operating costs (16,928,407) 1,322,823 (15,605,584) GROSS PROFIT 4,999,314 (69,557) 4,929,757 Selling expenses (186,740) 11,071 (175,669) General and administrative expenses (803,721) 70,026 (733,695) Other operational income (expenses) (1,571,194) 20,996 (1,550,198) Equity in earnings of investees 478,577 - 478,577 Profit before financial results and taxes 2,916,236 32,536 2,948,772 Financial results (1,966,037) (39,847) (2,005,884) Operating profit 950,199 (7,311) 942,888 Income tax and social contribution 199,122 81,977 281,099 Net income for the period - continuing operations 1,149,321 74,666 1,223,987 Result of discontinued operations - (74,666) (74,666) Net income 1,149,321 - 1,149,321 Attributed to controlling shareholders 1,112,007 - 1,112,007 Attributed to non-controlling interest 37,314 - 37,314 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 209,987 - 209,987 Total comprehensive income 1,359,308 - 1,359,308 Attributed to controlling shareholders 1,319,273 - 1,319,273 Attributed to non-controlling interest 40,035 - 40,035 STATEMENTS OF CASH FLOWS Cash flow from operational activities 3,902,649 - 3,902,649 Net income 1,149,321 74,666 1,223,987 Profit adjustments 2,293,118 (306,736) 1,986,382 Changes in assets and liabilities 1,883,234 2,709 1,885,943 Taxes and charges paid (1,423,024) 51,534 (1,371,490) Equity in earnings of investees - 177,827 177,827 Cash flow from investment activities (2,774,996) - (2,774,996) Property, plant and equipment and intangible assets (2,880,829) 580,969 (2,299,860) Other activities 105,833 (22,967) 82,866 Discontinued operations - (558,002) (558,002) Cash flow from financing activities (1,922,041) - (1,922,041) Issue of Debentures 305,928 - 305,928 Loan and lease payments (60,200) 2,988 (57,212) Other activities (2,167,769) - (2,167,769) Discontinued operations - (2,988) (2,988) Total effects on cash and cash equivalents (794,388) - (794,388) 12.31.2021 As previously stated Adjustments Restated STATEMENTS OF INCOME NET OPERATING REVENUE 23,984,287 (3,008,071) 20,976,216 Operating costs (19,119,637) 2,411,729 (16,707,908) GROSS PROFIT 4,864,650 (596,342) 4,268,308 Selling expenses (194,998) 8,316 (186,682) General and administrative expenses (924,561) 53,703 (870,858) Hydrological risk renegotiation - GSF 1,570,543 - 1,570,543 Other operational income (expenses) (235,910) 15,075 (220,835) Equity in earnings of investees 366,314 - 366,314 Profit before financial results and taxes 5,446,038 (519,248) 4,926,790 Financial results (327,361) (19,004) (346,365) Operating profit 5,118,677 (538,252) 4,580,425 Income tax and social contribution (1,259,632) 81,108 (1,178,524) Net income for the period - continuing operations 3,859,045 (457,144) 3,401,901 Result of discontinued operations 1,189,557 457,144 1,646,701 Net income 5,048,602 - 5,048,602 Attributed to controlling shareholders 4,952,573 - 4,952,573 Attributed to non-controlling interest 96,029 - 96,029 STATEMENTS OF COMPREHENSIVE INCOME Total comprehensive income, net of taxes 152,745 - 152,745 Total comprehensive income 5,201,347 - 5,201,347 Attributed to controlling shareholders 5,105,174 - 5,105,174 Attributed to non-controlling interest 96,173 - 96,173 STATEMENTS OF CASH FLOWS Cash flow from operational activities 3,386,832 - 3,386,832 Net income 3,859,045 (457,144) 3,401,901 Profit adjustments (1,979,865) 150,773 (1,829,092) Changes in assets and liabilities 2,675,188 (101,830) 2,573,358 Taxes and charges paid (1,203,156) (84,074) (1,287,230) Equity in earnings of investees 35,620 492,275 527,895 Cash flow from investment activities 31,908 - 31,908 Property, plant and equipment and intangible assets (1,825,468) 14,277 (1,811,191) Other activities (586,976) 14,846 (572,130) Discontinued operations 2,444,352 (29,123) 2,415,229 Cash flow from financing activities (2,884,427) - (2,884,427) Issue of Debentures 1,043,011 20,239 1,063,250 Loan and lease payments (51,270) 2,485 (48,785) Other activities (3,874,318) 26,755 (3,847,563) Discontinued operations (1,850) (49,479) (51,329) Total effects on cash and cash equivalents 534,313 - 534,313

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of cash and cash equivalents	Schedule of cash and cash equivalents 12.31.2023 12.31.2022 12.31.2021 Cash and bank accounts 223,298 222,641 231,372 Financial investments with immediate liquidity 5,411,325 2,455,816 3,241,473 5,634,623 2,678,457 3,472,845

Bonds and Securities (Tables)

Bonds and Securities (Tables)	12 Months Ended
	Dec. 31, 2023
Bonds And Securities
Schedule of bonds and securities	Schedule of bonds and securities Category Index 12.31.2023 12.31.2022 Units in Funds (a) CDI 410,012 353,454 Bank Deposit Certificates - CDB 96% to 101% of CDI 85,483 77,602 495,495 431,056 Current 4,763 93 Noncurrent 490,732 430,963 Interbank Deposit Certificate - CDI (a) These are mostly reserve accounts intended for the fulfillment of contracts with the BNDES.

Trade Accounts Receivable (Tabl

Trade Accounts Receivable (Tables)	12 Months Ended
	Dec. 31, 2023
Trade Accounts Receivable
Schedule of trade accounts receivable	Schedule of trade accounts receivable Consolidated Balances Overdue Overdue for more Total Total falling due up to 90 days than 90 days 12.31.2023 12.31.2022 Electricity sales to final customers and Charges for use of the system - Copel DIS (a) 2,428,632 395,161 157,947 2,981,740 2,513,664 Electricity sales to final customers 207,084 4,414 6,303 217,801 208,631 Other consumers receivables 90,694 71,771 39,850 202,315 111,436 Energy supply - Concessionaires, permission holder and trading companies 437,348 24,184 9,555 471,087 483,218 CCEE (7.1) 70,048 - 119,665 189,713 196,627 Charges for use of the transmission system 68,161 7,314 10,680 86,155 71,466 Gas distribution - - - - 138,770 (-) Expected credit losses (7.2) (19,588) (40,195) (222,599) (282,382) (271,943) 3,282,379 462,649 121,401 3,866,429 3,451,869 Current 3,761,170 3,342,050 Noncurrent 105,259 109,819 (a) Includes the balance of debt installments at present value, considering the amount to be discounted, the realization dates, the settlement dates and the discount rate of 1.22% p.m. (1.10% p.m. on December 31, 2022).
Schedule of expected credit losses	Schedule of expected credit losses Consolidated Balance as of Additions / Write Reclassi- Balance as of Additions/ Write Balance as of Additions/ Write Reclassifica- Balance as of January 1, 2021 (Reversals) offs (a) fication (b) December 31, 2021 (Reversals) offs (a) December 31, 2022 (Reversals) offs (a) tion (NE nº 39) December 31, 2023 Electricity sales to final customers and Charges for use of the system - Copel DIS 212,327 180,150 (238,394) - 154,083 114,718 (149,263) 119,538 99,685 (85,356) - 133,867 Electricity sales to final customers and other consumers receivables 769 436 - - 1,205 11,327 - 12,532 2,792 - - 15,324 Energy supply - Concessionaires, permission holder and trading companies 20,533 1,224 (1,994) - 19,763 (5,353) (4,583) 9,827 4,533 (834) - 13,526 CCEE (7.1) 119,665 - - - 119,665 - - 119,665 - - - 119,665 Telecommunications - 3,042 (3,153) 111 - - - - - - - - Gas distribution 12,257 (2,611) 239 - 9,885 1,064 (568) 10,381 286 (329) (10,338) - 365,551 182,241 (243,302) 111 304,601 121,756 (154,414) 271,943 107,296 (86,519) (10,338) 282,382 (a) Net losses from recovered invoice balances. (b) TEL segment discontinued in 2021; reclassifications arising from the divestment process of Copel Telecomunicações, completed in August/2021.

Net Sectorial Financial Asset_2

Net Sectorial Financial Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Net Sectorial Financial Assets And Liabilities
Schedule of compositions of net sectorial financial assets and liabilities tariff cycle	Schedule of compositions of net sectorial financial assets and liabilities tariff cycle Consolidated Operating revenues Financial results Statement of Financial Position Balance as of Tariff Balance as of January 1, 2023 Constitution Amortization Updating flags Constitution December 31, 2023 Portion A Electricity purchased for resale - Itaipu 819,649 (70,066) (702,517) 59,495 - - 106,561 Electricity purchased for resale - CVA Energ (582,059) (444,221) 555,568 (86,565) 112 - (557,165) Transport of energy using the transmission system - basic grid 253,766 540,084 (244,243) 51,550 - - 601,157 Transport of energy purchased from Itaipu 10,706 50,824 (10,188) 3,251 - - 54,593 ESS 227,329 271,566 (323,495) 23,651 (56,567) - 142,484 CDE 200,493 (55,037) (149,314) 5,138 - - 1,280 Proinfa 42,078 (32,344) (22,660) (1,569) - - (14,495) Other financial components Refunds of Pis and Cofins (765,573) - 1,525,351 - - (1,462,673) (702,895) Neutrality 98,598 (41,000) (79,292) 2,072 - - (19,622) Offset of bilateral contracts under CCEAR (186) - 186 - - - - Hydrological risk (524,806) (431,385) 504,007 (23,216) - - (475,400) Tariff refunds (175,460) (92,589) 96,560 (10,118) - - (181,607) Overcontracting 436,324 327,874 (176,556) 46,848 (297) - 634,193 Itaipu Bonus 4,943 (68) (66,026) (1,076) - 58,984 (3,243) Water shortage account (71,188) - 71,188 - - - - CDE Eletrobras (184,100) 165,167 24,583 (8,336) - (39,196) (41,882) Other 107,629 (13,446) (108,315) (2,872) - - (17,004) (101,857) 175,359 894,837 58,253 (56,752) (1,442,885) (473,045) Current assets 190,699 15,473 Noncurrent assets 190,699 15,473 Current liabilities (433,914) (476,103) Noncurrent liabilities (49,341) (27,888) Consolidated Operating revenues Financial results Statement of Financial Position Balance as of Tariff Balance as of December 31, 2021 Constitution Amortization Updating flags Constitution December 31, 2022 Portion A Electricity purchased for resale - Itaipu 1,286,966 344,732 (914,566) 102,517 - - 819,649 Electricity purchased for resale - CVA Energ (475,842) (540,360) 429,160 (36,149) 41,132 - (582,059) Transport of energy using the transmission system - basic grid 180,521 213,107 (152,329) 12,467 - - 253,766 Transport of energy purchased from Itaipu 14,018 8,125 (11,823) 386 - - 10,706 ESS 531,280 417,465 (324,194) 46,467 (443,689) - 227,329 CDE (18,786) 392,608 (201,781) 28,452 - - 200,493 Proinfa 10,501 77,631 (53,235) 7,181 - - 42,078 Other financial components Refunds of Pis and Cofins (337,350) - 1,164,877 - - (1,593,100) (765,573) Neutrality 81,177 94,338 (81,461) 4,544 - - 98,598 Offset of bilateral contracts under CCEAR (184) (239) 385 (148) - - (186) Hydrological risk (604,152) (463,625) 570,582 (27,611) - - (524,806) Tariff refunds (198,997) (66,898) 101,685 (11,250) - - (175,460) Overcontracting (78,596) 522,321 53,319 15,420 (76,140) - 436,324 Itaipu Bonus (26,451) 46,915 (6,240) (4,568) - (4,713) 4,943 Water shortage account - - 76,949 (2,293) - (145,844) (71,188) CDE Eletrobras - 165,214 - (13,803) - (335,511) (184,100) Other 110,196 86,068 (100,867) 13,933 - (1,701) 107,629 474,301 1,297,402 550,461 135,545 (478,697) (2,080,869) (101,857) Current assets 383,740 190,699 Noncurrent assets 383,740 190,699 Current liabilities (139,770) (433,914) Noncurrent liabilities (153,409) (49,341)

Accounts Receivables - Conces_2

Accounts Receivables - Concessions (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Receivables - Concessions
Schedule of accounts receivable	Schedule of accounts receivable 12.31.2023 12.31.2022 Power distribution service concession (9.1) 1,954,679 1,442,819 Bonus from the grant of concession agreements under the quota system (9.2) 792,741 766,832 Generation concession agreements (9.3) 71,835 68,642 2,819,255 2,278,293 Current 9,354 8,603 Noncurrent 2,809,901 2,269,690
Schedule of power distribution service concession	Schedule of power distribution service concession Balance as of January 1, 2022 1,200,708 Transfers from contract assets (Note 10.1) 168,072 Transfers to other receivables (assets held for disposal) (5,048) Fair value recognition 79,169 Loss on disposal (82) Balance as of December 31, 2022 1,442,819 Transfers from contract assets (Note 10.1) 451,250 Transfers to other receivables (assets held for disposal) (1,287) Fair value recognition 62,167 Loss on disposal (270) Balance as of December 31, 2023 1,954,679
Schedule of bonus from the grant of concession agreements	Schedule of bonus from the grant of concession agreements Balance as of January 1, 2022 730,851 Transfers to electricity grid use charges - customers (82,458) Interest (Note 30.1) 118,439 Balance as of December 31, 2022 766,832 Transfers to electricity grid use charges - customers (88,461) Interest (Note 30.1) 114,370 Balance as of December 31, 2023 792,741
Schedule of power generation concessions agreements	Schedule of power generation concessions agreements Balance as of January 1, 2022 102,220 Remeasurement 1,934 Fair value adjustment (35,512) Balance as of December 31, 2022 68,642 Fair value adjustment 3,193 Balance as of December 31, 2023 71,835

Contract assets (Tables)

Contract assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of summary of contract assets	Schedule of summary of contract assets 12.31.2023 12.31.2022 Power distribution service concession (10.1) 2,201,958 2,332,171 Piped gas distribution service concession (10.2) - 30,032 Power transmission concession (10.3) 5,403,103 5,310,476 7,605,061 7,672,679 Current 284,616 220,660 Noncurrent 7,320,445 7,452,019
Schedule of power distribution service concession contract	Schedule of power distribution service concession contract Consolidated Assets Special liabilities Total Balance as of January 1, 2022 1,851,866 (53,671) 1,798,195 Acquisitions 2,092,117 - 2,092,117 Customers contributions - (243,916) (243,916) Transfers to intangible assets (Note 17.1) (1,332,118) 194,794 (1,137,324) Transfers to accounts receivable - concessions (Note 9.1) (197,912) 29,840 (168,072) Loss on disposal (8,829) - (8,829) Balance as of December 31, 2022 2,405,124 (72,953) 2,332,171 Acquisitions 2,305,311 - 2,305,311 Customers contributions - (339,277) (339,277) Transfers to intangible assets (Note 17.1) (1,888,949) 273,071 (1,615,878) Transfers to accounts receivable - concessions (Note 9.1) (507,401) 56,151 (451,250) Other transfers (12,391) - (12,391) Loss on disposal (16,728) - (16,728) Balance as of December 31, 2023 2,284,966 (83,008) 2,201,958
Schedule of piped gas distribution service concession contract	Schedule of piped gas distribution service concession contract Balance as of January 1, 2022 29,815 Acquisitions 13,955 Transfers to intangible assets (Note 17.3) (13,738) Balance as of December 31, 2022 30,032 Acquisitions 25,510 Transfers to intangible assets (Note 17.3) (11,503) Reclassification (a) (44,039) Balance as of December 31, 2023 - (a) Reclassification to Assets classified as held for sale (Note 39).
Schedule of transmission service concession contract	Schedule of transmission service concession contract Concession assets RBSE assets Total Balance as of January 1, 2022 3,632,386 1,427,652 5,060,038 Realization of gains/losses in business combinations 721 - 721 Transfers to electricity grid use charges - customers (389,939) (213,378) (603,317) Transfers to property, plant and equipment (3,822) - (3,822) Transfers from litigations (1,558) - (1,558) Remuneration 509,722 201,926 711,648 Construction revenue 89,166 - 89,166 Construction income 1,458 - 1,458 Loss from inefficiency (10.3.1) 56,142 - 56,142 Balance as of December 31, 2022 3,894,276 1,416,200 5,310,476 Realization of gains/losses in business combinations 722 - 722 Transfers to electricity grid use charges - customers (423,851) (294,975) (718,826) Transfers to property, plant and equipment (4,086) - (4,086) Transfers from litigations (458) - (458) Remuneration 521,308 194,722 716,030 Construction revenue 85,181 - 85,181 Construction income 1,410 - 1,410 Gain from efficiency (10.3.1) 12,654 - 12,654 Balance as of December 31, 2023 4,087,156 1,315,947 5,403,103
Schedule of assumptions adopted for the calculation of contract assets	Schedule of assumptions adopted for the calculation of contract assets . 12.31.2023 12.31.2022 Concession assets RBSE assets Concession assets RBSE assets Financial Economic Financial Economic Construction margin 1.65 N/A N/A 1.65 N/A N/A Operating and maintenance margin 1.65 N/A N/A 1.65 N/A N/A Remuneration rate (a) 9.60 8.11 11.10 9.58 8.11 11.10 Contract correction index IPCA IPCA IPCA IPCA IPCA IPCA Annual RAP, according to Ratifying Resolution (c) 574,028 201,158 157,525 523,713 91,276 151,560 (a) Average rate of contracts (b) Contract 075/2001 - LT 230 kV Bateias - Jaguariaíva, from Copel GET, and contract 002/2005 - LT 525 kV Ivaiporã - Londrina, from Uirapuru, are adjusted by the IGPM. (c) increase in the RAP financial portion of RBSE assets, due to the re-profiling defined by Aneel Homologatory Resolution No. 2,847/2021.

Other Receivables (Tables)

Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Other Receivables
Schedule Of other receivables	Schedule Of other receivables 12.31.2023 12.31.2022 Fair value in the purchase and sale of power (Note 34.2.10) 1,101,684 1,081,758 Services in progress (a) 328,972 369,916 CDE Transfer (11.1) 133,375 83,649 Materials and supplies for power electricity 61,317 58,367 Disposals and decommissioning in progress 48,228 39,768 Advance payments to employees 17,333 20,768 Contractual advances to suppliers 15,371 12,709 Bonus for voluntary consumption reduction 2,917 2,917 Employees transferred compensation to be recovered 503 1,261 Other receivables 93,372 157,719 1,803,072 1,828,832 Current 949,732 897,380 Noncurrent 853,340 931,452 (a) Refers, most of which, to the Research and Development and Energy Efficiency programs, which upon conclusion are offset against the respective liability recorded for this purpose.

Taxes (Tables)

Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of deferred income tax and social contribution	Schedule of deferred income tax and social contribution Consolidated Recognized Recognized Balance as of Recognized Other comprehensive Balance as of Recognized Other Reclassi- comprehensive Balance as of January 1, 2022 in income (a) income December 31, 2022 in income (a) fication (b) income December 31, 2023 Noncurrent assets Provision for allocation of PIS and Cofins credits - 629,427 - - 629,427 19,985 - - - 649,412 Provisions for legal claims 502,873 132,175 - - 635,048 (41,717) 4,643 (5,496) - 592,478 Post-employment benefits 429,121 22,724 - (88,548) 363,297 14,774 - (2,466) 129,007 504,612 Fair value in the purchase and sale of power 185,460 65,700 - - 251,160 5,060 - - - 256,220 Impairment of assets 313,275 (17,486) - - 295,789 (73,376) - (9,126) - 213,287 Voluntary retirement program 23,030 (22,551) - - 479 207,330 - - - 207,809 Expected credit losses 151,149 (11,412) - - 139,737 1,852 - (633) - 140,956 Tax losses and negative tax basis 121,802 73,260 - - 195,062 (55,382) (124) (36,271) - 103,285 Taxes with suspended liability 74,665 7,516 - - 82,181 7,672 - - - 89,853 Lease liability 55,659 19,124 - - 74,783 (121) - - - 74,662 Research and development and energy efficiency programs 138,849 (11,766) - - 127,083 (59,818) - - - 67,265 Amortization - concession 52,429 5,220 - - 57,649 5,220 - - - 62,869 Provisions for performance and profit sharing 115,871 (100,957) - - 14,914 35,889 - - - 50,803 Concession contracts 19,769 (1,067) - - 18,702 (1,069) - - - 17,633 Others 101,047 22,814 - - 123,861 5,011 - - - 128,872 2,284,999 812,721 - (88,548) 3,009,172 71,310 4,519 (53,992) 129,007 3,160,016 (-) Noncurrent liabilities Concession contracts 1,788,474 51,919 8,155 - 1,848,548 6,891 209,086 (38,064) - 2,026,461 Deemed cost of property, plant and equipment 326,497 (18,810) - - 307,687 (16,769) - - - 290,918 Accelerated depreciation 102,324 25,832 - - 128,156 18,382 - - - 146,538 Fair value in the purchase and sale of power 290,964 76,834 - - 367,798 6,775 - - - 374,573 Escrow deposits monetary variation 65,119 7,708 - - 72,827 12,063 - - - 84,890 Right-of-use asset 54,980 16,897 - - 71,877 (1,552) - - - 70,325 Transaction cost on loans and financing and debentures 28,036 2,280 - - 30,316 11,348 - - - 41,664 Others 30,174 21,672 - 3,500 55,346 17,125 - (16,552) (2,167) 53,752 2,686,568 184,332 8,155 3,500 2,882,555 54,263 209,086 (54,616) (2,167) 3,089,121 Net (401,569) 628,389 (8,155) (92,048) 126,617 17,047 (204,567) 624 131,174 70,895 Assets presented in the Statement of Financial Position 963,259 1,644,299 1,757,688 Liabilities presented in the Statement of Financial Position (1,364,828) (1,517,682) (1,686,793) (a) Effects mainly of business combinations occurring in 2023 (Note 1.2) and 2022. (b) Reclassification to Assets classified as held for sale (Note 39).
Schedule of projected realization of the deferred taxes	Schedule of projected realization of the deferred taxes Assets Liabilities 2024 1,011,652 (349,672) 2025 712,514 (326,304) 2026 200,526 (275,776) 2027 101,950 (231,884) 2028 63,152 (198,029) 2029 to 2031 150,686 (489,463) after 2031 919,536 (1,217,993) 3,160,016 (3,089,121)
Schedule of other taxes recoverable and other tax obligations	Schedule of other taxes recoverable and other tax obligations 12.31.2023 12.31.2022 Current assets Recoverable ICMS (VAT) 158,010 128,288 Recoverable PIS/Pasep and Cofins taxes (a) 784,593 1,110,659 Other recoverable taxes 740 747 943,343 1,239,694 Noncurrent assets Recoverable ICMS (VAT) 190,229 171,374 Recoverable PIS/Pasep and Cofins taxes (a) 1,982,826 2,421,176 Other recoverable taxes 83,101 34,743 2,256,156 2,627,293 Current liabilities ICMS (VAT) payable (Note 12.2.2) 194,734 149,506 ICMS installment payment (Note 12.2.3) 11,365 10,437 PIS/Pasep and Cofins payable 34,616 70,423 IRRF on interest on capital 31,200 11,372 Special Tax Regularization Program - Pert 62,420 57,046 Other taxes 11,748 4,822 346,083 303,606 Noncurrent liabilities Social security contributions - injunction on judicial deposit 264,868 242,248 ICMS installment payment (Note 12.2.3) 29,921 37,883 Special Tax Regularization Program - Pert 317,304 347,029 Other taxes - 6,331 612,093 633,491 * Balances of assets and liabilities presented on a net basis, considering the Company's right and intention to realize the assets and liabilities on a net basis. (a) The balance contains amounts referring Pis and Cofins credit on ICMS (Note 12.2.1)
Schedule of movement of the asset	Schedule of movement of the asset Balance as of January 1, 2022 4,355,265 Monetary variation 294,952 Offsetting with taxes payable (1,165,601) Balance as of December 31, 2022 3,484,616 Monetary variation 256,492 Offsetting with taxes payable (1,075,244) Balance as of December 31, 2023 2,665,864 Current 777,481 Noncurrent 1,888,383
Schedule of movement of liabilities	Schedule of movement of liabilities Balance as of January 1, 2022 3,326,795 Monetary variation 261,463 (-) Transfer to sectorial financial liabilities (Note 8) (1,593,100) Balance as of December 31, 2022 1,995,158 Monetary variation 199,241 (-) Transfer to sectorial financial liabilities (Note 8) (1,462,673) Balance as of December 31, 2023 731,726 Current 558,591 Noncurrent 173,135
Schedule of provision for allocation of Pis and Cofins credits	Schedule of provision for allocation of Pis and Cofins credits Balance as of January 1, 2022 - Provision for allocation of PIS and Cofins credits 810,563 Monetary variation 1,011,370 Balance as of June 30, 2022 1,821,933 Monetary variation 29,324 Balance as of December 31, 2022 1,851,257 Monetary variation 58,518 Balance as of December 31, 2023 1,909,775
Schedule of reconciliation of provision for income tax and social contribution	Schedule of reconciliation of provision for income tax and social contribution Restated Restated 12.31.2023 12.31.2022 12.31.2021 Income before IRPJ and CSLL 2,489,724 942,888 4,580,425 (-) Equity in income (307,808) (478,577) (366,315) Income after IRPJ and CSLL 2,181,916 464,311 4,214,110 IRPJ and CSLL (34%) (741,851) (157,866) (1,432,797) Tax effects on: Interest on equity (JSCP) 325,720 329,800 223,380 Dividends 453 250 437 Non deductible expenses (22,701) (25,172) (24,679) Tax incentives 9,905 11,492 40,011 Unrecognized tax loss and negative basis of CSLL (24,345) (29,870) (29,002) Difference between tax bases of deemed profit and taxable profit 18,844 35,677 49,638 Effect of non taxable monetary variation (Selic) on undue tax payments 87,207 100,282 - Others (7,289) 16,506 (5,512) Current IRPJ and CSLL (371,104) (368,035) (372,180) Deferred IRPJ and CSLL 17,047 649,134 (806,344) Effective rate - % 16.2% -60.5% 28.0%

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Prepaid Expenses
Schedule of prepaid expenses	Schedule of prepaid expenses Consolidated 12.31.2023 12.31.2022 Program for incentive to alternative energy sources - Proinfa 30,210 30,538 Insurance premiums 20,562 20,919 Others 12,097 8,629 62,869 60,086 Current 62,869 60,076 Noncurrent - 10

Judicial deposits (Tables)

Judicial deposits (Tables)	12 Months Ended
	Dec. 31, 2023
Judicial Deposits
Schedule of judicial deposits	Schedule of judicial deposits 12.31.2023 12.31.2022 Taxes claims (14.1) 482,002 444,134 Labor claims 84,107 125,862 . Civil claims Civil claims 43,081 39,597 Easements 19,340 14,726 Customers 5,723 4,862 68,144 59,185 . Others 459 3,277 634,712 632,458

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2023
Investments Abstract
Schedule of changes in investments	Schedule of changes in investments Consolidated Balance as of Investment/ Amorti- Dividends Other Balance as of January 1, 2023 Equity AFAC zation and JSCP (a) December 31, 2023 Joint Ventures (15.3) Voltalia São Miguel do Gostoso I 115,976 1,508 - - - - 117,484 Voltalia São Miguel do Gostoso - authorization rights 8,937 - - (367) - - 8,570 Caiuá 125,297 12,263 - - (4,486) - 133,074 Integração Maranhense 192,502 24,218 10,780 - (15,440) - 212,060 Matrinchã 931,528 77,493 - - (14,022) - 994,999 Guaraciaba 467,099 30,871 - - (5,887) - 492,083 Paranaíba 263,979 36,269 - - (8,226) - 292,022 Mata de Santa Genebra 692,260 58,262 - - (13,837) - 736,685 Cantareira 473,369 44,563 - - (49,621) - 468,311 Solar Paraná 7,156 361 - - (308) - 7,209 3,278,103 285,808 10,780 (367) (111,827) - 3,462,497 Associates Dona Francisca Energética (15.4) 28,043 5,353 - - (2,584) - 30,812 Foz do Chopim Energética (15.4) 17,116 16,651 - - (17,654) - 16,113 Other 1,934 (3) - - - - 1,931 47,093 22,001 - - (20,238) - 48,856 Investment property 535 - - (3) - (88) 444 3,325,731 307,809 10,780 (370) (132,065) (88) 3,511,797 (a) Transfers to contract assets, intangible assets and other receivables (assets intended for disposal). Consolidated Balance as of Investment/ Capital Amorti- Dividends Other Balance as of January 1, 2022 Equity AFAC decrease zation and JSCP (a) December 31, 2022 Joint Ventures (15.3) Voltalia São Miguel do Gostoso I 108,990 2,157 4,829 - - - - 115,976 Voltalia São Miguel do Gostoso - authorization rights 9,304 - - - (367) - - 8,937 Caiuá 106,977 23,806 - - - (5,486) - 125,297 Integração Maranhense 166,563 32,824 - - - (6,885) - 192,502 Matrinchã 811,771 162,298 - - - (42,541) - 931,528 Guaraciaba 407,615 82,251 - - - (22,767) - 467,099 Paranaíba 226,923 47,623 - - - (10,567) - 263,979 Mata de Santa Genebra 710,989 56,140 - (61,536) - (13,333) - 692,260 Cantareira 437,330 45,293 - - - (9,254) - 473,369 Solar Paraná 7,035 170 - - - (49) - 7,156 2,993,497 452,562 4,829 (61,536) (367) (110,882) - 3,278,103 Associates Dona Francisca Energética (15.4) 27,057 5,648 - - - (4,662) - 28,043 Foz do Chopim Energética (15.4) 19,102 20,370 - - - (22,356) - 17,116 Other 1,937 (3) - - - - - 1,934 48,096 26,015 - - - (27,018) - 47,093 Investment property 541 - - - (4) - (2) 535 3,042,134 478,577 4,829 (61,536) (371) (137,900) (2) 3,325,731 (a) Transfer of assets destined for disposal. AFAC - Advance for future capital increase JSCP - Interest on equity
Schedule of summarized financial information	Schedule of summarized financial information Balance as of December 31, 2023 Compagas Elejor UEG Araucária 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 ASSETS 1,023,624 1,083,713 804,150 848,198 423,367 334,418 Current assets 240,017 282,714 209,323 224,833 36,580 97,586 Noncurrent assets 783,607 800,999 594,827 623,365 386,787 236,832 LIABILITIES 1,023,624 1,083,713 804,150 848,198 423,367 334,418 Current liabilities 206,137 419,277 109,350 111,142 49,797 45,115 Noncurrent liabilities 302,821 107,306 730,939 771,897 55,959 16,322 Equity 514,666 557,130 (36,139) (34,841) 317,611 272,981 Balance as of December 31, 2023 Compagas Elejor UEG Araucária 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 STATEMENT OF INCOME Net operating revenue 978,581 1,297,034 783,277 140,757 194,287 171,263 - 98,508 2,250,577 Operating costs and expenses (814,455) (1,076,181) (654,643) (92,793) (86,033) (86,871) 4,674 (365,522) (1,879,198) Financial results (11,757) 28,440 9,817 (43,569) (113,102) (171,888) 2,856 11,407 8,952 Income tax and social contribution (40,750) (70,092) (38,860) (1,487) 4,158 33,061 36,795 (11,885) (42,248) Net income (loss) 111,619 179,201 99,591 2,908 (690) (54,435) 44,325 (267,492) 338,083 Other comprehensive income 1,346 1,433 294 (4,206) - - 304 - - Total comprehensive income 112,965 180,634 99,885 (1,298) (690) (54,435) 44,629 (267,492) 338,083 STATEMENTS OF CASH FLOWS Cash flows from operating activities 185,558 280,480 178,800 (14,772) 45,249 127,510 (67,767) (94,401) 312,676 Cash flows from investing activities (27,807) (427,175) (14,273) (4,600) (7,364) (31,095) (9,870) (139,033) (14,579) Cash flows from financing activities (117,373) (2,887) (64,545) - - - 35,000 (147) (64,331) TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS 40,378 (149,582) 99,982 (19,372) 37,885 96,415 (42,637) (233,581) 233,766 Cash and cash equivalents at the beginning of the year 61,059 210,641 110,659 185,916 148,031 51,616 64,991 298,572 64,806 Cash and cash equivalents at the end of the year 101,437 61,059 210,641 166,544 185,916 148,031 22,354 64,991 298,572 CHANGE IN CASH AND CASH EQUIVALENTS 40,378 (149,582) 99,982 (19,372) 37,885 96,415 (42,637) (233,581) 233,766
Schedule of changes in equity attributable to non-controlling shareholders	Schedule of changes in equity attributable to non-controlling shareholders Participation in capital stock Compagas Elejor UEG Araucária Total Balance as of January 01, 2021 242,578 4,046 44,783 291,407 Net income (loss) 48,800 (16,331) 63,560 96,029 Other comprehensive income 144 - - 144 Dividends (42,653) - (6,716) (49,369) Balance as of December 31, 2021 248,869 (12,285) 101,627 338,211 Net income (loss) 87,809 (207) (50,288) 37,314 Other comprehensive income 702 2,041 (22) 2,721 Dividends (24,187) - - (24,187) Distribution of dividends with retained earnings (40,198) - - (40,198) Balance as of December 31, 2022 272,995 (10,451) 51,317 313,861 Net income (loss) 58,181 873 9,304 68,358 Other comprehensive income 660 (1,263) 57 (546) Dividends (13,997) - - (13,997) Distribution of dividends with retained earnings (62,162) - - (62,162) Balance as of December 31, 2023 255,677 (10,841) 60,678 305,514
Schedule of summarized information on the main joint ventures	Schedule of summarized information on the main joint ventures Voltalia Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira Balance as of December 31, 2023 . ASSETS 239,779 335,003 585,668 2,984,765 1,611,484 2,047,430 3,768,174 1,799,642 Current assets 9,535 42,176 68,873 432,126 209,444 255,100 689,261 182,210 Cash and cash equivalents 9,378 13,592 9,247 129,197 52,346 58,781 23,560 23,092 Other current assets 157 28,584 59,626 302,929 157,098 196,319 665,701 159,118 Noncurrent assets 230,244 292,827 516,795 2,552,639 1,402,040 1,792,330 3,078,913 1,617,432 . LIABILITIES 239,779 335,003 585,668 2,984,765 1,611,484 2,047,430 3,768,174 1,799,642 Current liabilities 17 18,076 12,559 172,783 147,180 142,254 115,975 82,109 Financial liabilities - 5,710 8,047 133,551 46,632 71,258 77,365 43,716 Other current liabilities 17 12,366 4,512 39,232 100,548 70,996 38,610 38,393 Noncurrent liabilities - 45,349 140,334 781,369 460,052 713,251 2,181,769 761,795 Financial liabilities - 23,381 32,919 493,603 360,398 416,535 1,685,717 410,552 Other noncurrent liabilities - 21,968 107,415 287,766 99,654 296,716 496,052 351,243 Equity 239,762 271,578 432,775 2,030,613 1,004,252 1,191,925 1,470,430 955,738 . STATEMENT OF INCOME Net operating revenue - 36,562 63,370 313,948 165,557 282,153 393,463 177,852 Operating costs and expenses (83) (7,069) 1,051 42,853) 25,321) (19,808) (64,658) (8,992) Interest expenses - (2,817) (4,236) (70,612) (43,496) (58,254) (117,202) (39,969) Financial income and other financial expenses 1,236 2,437 3,970 22,390 8,472 9,899 (36,378) 8,354 Equity in earnings of investees 2,220 - - - - - - - Income tax and social contribution (298) (4,088) (14,735) (64,724) (42,209) (65,954) (58,933) (46,300) Net income 3,075 25,025 49,420 158,149 63,003 148,036 116,292 90,945 Other comprehensive income - - - - - - - - Total comprehensive income 3,075 25,025 49,420 158,149 63,003 148,036 116,292 90,945 . Investment interest - % 49.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 117,484 133,074 212,060 994,999 492,083 292,022 736,685 468,311 . On December 31, 2023, the interest of Copel in the contingent liabilities classified as a possible loss is equivalent to R$ 374,774 413,034 Voltalia Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira Balance as of December 31, 2022 . ASSETS 238,907 327,819 588,279 2,935,068 1,568,964 1,921,848 3,587,501 1,805,583 Current assets 10,883 38,421 78,790 427,118 211,094 223,010 539,668 226,945 Cash and cash equivalents 10,797 13,440 28,997 136,878 56,436 56,518 32,903 73,866 Other current assets 86 24,981 49,793 290,240 154,658 166,492 506,765 153,079 Noncurrent assets 228,024 289,398 509,489 2,507,950 1,357,870 1,698,838 3,047,833 1,578,638 . LIABILITIES 238,907 327,819 588,279 2,935,068 1,568,964 1,921,848 3,587,501 1,805,583 Current liabilities 2,220 22,569 59,771 225,502 154,404 125,681 113,772 92,290 Financial liabilities - 7,273 12,774 130,033 42,260 59,606 70,775 59,850 Other current liabilities 2,220 15,296 46,997 95,469 112,144 66,075 42,997 32,440 Noncurrent liabilities - 49,542 135,645 808,485 461,297 718,700 2,091,971 747,233 Financial liabilities - 28,705 40,415 578,340 397,181 475,804 1,668,794 423,563 Other noncurrent liabilities - 20,837 95,230 230,145 64,116 242,896 423,177 323,670 Equity 236,687 255,708 392,863 1,901,081 953,263 1,077,467 1,381,758 966,060 . STATEMENT OF INCOME Net operating revenue - 62,864 100,482 518,428 266,855 231,960 415,526 188,348 Operating costs and expenses (78) 5,876) (4,022) (33,073) (40,926) (20,181) (68,472) (10,885) Interest expenses - (3,225) (4,914) (76,652) (45,487) (55,971) (117,725) (40,077) Financial income and other financial expenses 1,291 1,620 2,628 17,109 7,889 7,541 (59,597) 2,262 Equity in earnings of investees 2,502 - - - - - - - Income tax and social contribution (258) (6,802) (27,185) (94,589) (20,473) 31,030 (57,676) (47,212) Net income (loss) 2,166 50,186 69,275 390,766 205,456 242,809 289,378 130,251 Other comprehensive income - - - - - - - - Total comprehensive income 2,166 50,186 69,275 390,766 205,456 242,809 289,378 130,251 . Investment interest - % 49.0 49.0 49.0 49.0 49.0 24.5 50.1 49.0 Investment book value 115,976 125,297 192,502 931,528 467,099 263,979 692,260 473,369 . Voltalia Caiuá Integração Maranhense Matrinchã Guaraciaba Paranaíba Mata de Santa Genebra Cantareira Balance as of December 31, 2021 . STATEMENT OF INCOME Net operating revenue - 43,128 71,868 396,622 229,117 285,483 426,573 233,888 Operating costs and expenses (64) (5,609) (10,508) (24,341) (7,185) (17,537) (72,970) (24,727) Interest expenses - (2,963) (4,671) (87,628) (46,449) (64,378) (142,329) (45,262) Financial income and other financial expenses 162 615 717 4,348 2,318 2,240 (19,781) 1,468 Equity in earnings of investees 2,506 - - - - - - - Income tax and social contribution (17) (7,078) (16,072) (91,830) (60,617) (62,638) (65,399) (56,201) Net income 2,587 28,093 41,334 197,171 117,184 143,170 126,094 109,166 Other comprehensive income - - - - - - - - Total comprehensive income 2,587 28,093 41,334 197,171 117,184 143,170 126,094 109,166 .
Schedule of summarized information of the main associates	Schedule of summarized information of the main associates Balance as of December 31, 2023 Dona Francisca Foz do Chopim 12.31.2023 12.31.2022 12.31.2023 12.31.2022 . ASSETS 170,927 175,415 47,069 51,449 Current assets 15,403 10,148 9,330 11,730 Noncurrent assets 155,524 165,267 37,739 39,719 . LIABILITIES 170,927 175,415 47,069 51,449 Current liabilities 19,951 22,373 2,022 3,596 Noncurrent liabilities 17,189 31,266 - - Equity 133,787 121,776 45,047 47,853 . . Investment interest - % 23.03 23.03 35.77 35.77 Investment book value 30,812 28,043 16,113 17,116 Balance as of December 31, 2021 Dona Francisca Foz do Chopim 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 . STATEMENT OF INCOME Net operating revenue 66,166 66,163 66,797 60,593 77,779 60,943 Depreciation and amortization (11,026) (11,646) (5,464) (2,634) (2,957) (1,499) Other operating costs and expenses (25,884) (21,814) (21,141) (9,610) (15,707) (9,276) Financial results (3,456) (5,172) (664) 207 449 (1,703) Income tax and social contribution (2,557) (3,009) (2,298) (2,009) (2,617) (2,060) Net income 23,243 24,522 37,230 46,547 56,947 46,405 Other comprehensive income - - - - - - Total comprehensive income 23,243 24,522 37,230 46,547 56,947 46,405 .

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Property Plant And Equipment
Schedule of property plant and equipment	Schedule of property plant and equipment Consolidated Accumulated Accumulated Cost depreciation 12.31.2023 Cost depreciation 12.31.2022 In service Reservoirs, dams and aqueducts 8,201,193 (5,068,855) 3,132,338 8,200,744 (4,925,970) 3,274,774 Machinery and equipment 9,790,697 (3,087,977) 6,702,720 8,951,061 (3,060,695) 5,890,366 Buildings 2,009,061 (1,176,398) 832,663 2,001,801 (1,160,549) 841,252 Land 499,020 (69,256) 429,764 510,681 (59,157) 451,524 Vehicles and aircraft 13,056 (11,120) 1,936 35,457 (33,115) 2,342 Furniture and fixtures 14,296 (8,570) 5,726 17,007 (10,871) 6,136 (-) Impairment (16.4) (674,077) - (674,077) (785,205) - (785,205) (-) Special Obligations (6,877) 510 (6,367) (748) 330 (418) 19,846,369 (9,421,666) 10,424,703 18,930,798 (9,250,027) 9,680,771 In progress Cost 415,597 - 415,597 575,080 - 575,080 (-) Impairment (16.4) (14,879) - (14,879) (186,383) - (186,383) 400,718 - 400,718 388,697 - 388,697 20,247,087 (9,421,666) 10,825,421 19,319,495 (9,250,027) 10,069,468
Schedule of changes in property plant and equipment	Schedule of changes in property plant and equipment Consolidated Additions / Business Reclassification (a) Balance as of Loss on combination Balance as of January 1, 2023 Depreciation disposal Transfers effects (Note 1.2) December 31, 2023 In service Reservoirs, dams and aqueducts 3,274,774 - (142,902) (14) 480 - - 3,132,338 Machinery and equipment 5,890,366 - (389,646) (2,555) 294,149 1,139,428 (229,022) 6,702,720 Buildings 841,252 - (36,707) (517) 37,804 - (9,169) 832,663 Land 451,524 - (10,173) (647) 4,109 - (15,049) 429,764 Vehicles and aircraft 2,342 - (458) (1) 53 - - 1,936 Furniture and fixtures 6,136 - (603) (393) 689 5 (108) 5,726 (-) Impairment (16.4) (785,205) 282,632 - - (171,504) - - (674,077) (-) Special Obligations (418) - 246 - (6,297) - 102 (6,367) 9,680,771 282,632 (580,243) (4,127) 159,483 1,139,433 (253,246) 10,424,703 In progress Cost 575,080 172,410 - (7,590) (331,473) 47,675 (40,505) 415,597 (-) Impairment (16.4) (186,383) - - - 171,504 - - (14,879) 388,697 172,410 - (7,590) (159,969) 47,675 (40,505) 400,718 10,069,468 455,042 (580,243) (11,717) (486) 1,187,108 (293,751) 10,825,421 (a) Reclassification to Assets classified as held for sale (Note 39). Consolidated Additions / Balance as of Loss on Balance as of January 1, 2022 Depreciation disposal Transfers December 31, 2022 In service Reservoirs, dams and aqueducts 3,385,063 - (149,331) - 39,042 3,274,774 Machinery and equipment 5,569,575 - (333,396) (29,678) 683,865 5,890,366 Buildings 867,833 - (35,834) (333) 9,586 841,252 Land 459,118 - (10,111) (381) 2,898 451,524 Vehicles and aircraft 1,115 - (389) - 1,616 2,342 Furniture and fixtures 5,434 - (584) (111) 1,397 6,136 (-) Impairment (16.4) (710,509) (74,696) - - - (785,205) (-) Special Obligations (502) - 125 - (41) (418) 9,577,127 (74,696) (529,520) (30,503) 738,363 9,680,771 In progress Cost 752,846 559,318 - (12,338) (724,746) 575,080 (-) Impairment (16.4) (187,382) 999 - - - (186,383) 565,464 560,317 - (12,338) (724,746) 388,697 10,142,591 485,621 (529,520) (42,841) 13,617 10,069,468
Schedule of joint operations property plant and equipment	Schedule of joint operations property plant and equipment Share Annual average Joint operations Copel GeT (%) depreciation rate (%) 12.31.2023 12.31.2022 HPP Gov. Jayme Canet Júnior (Mauá) - Consórcio Energético Cruzeiro do Sul 51.0 In service 859,888 859,882 (-) Accumulated depreciation 2.74 (313,253) (288,728) In progress 20,447 19,899 567,082 591,053 HPP Baixo Iguaçu 30.0 In service 697,225 693,487 (-) Accumulated depreciation 3.29 (110,039) (87,278) In progress 42,989 55,863 630,175 662,072 1,197,257 1,253,125
Schedule of impairment balances	Schedule of impairment balances Consolidated Property, Plant and Equipment Value in use Cost Depreciation Impairment HPP Colíder 2,580,309 (386,847) (498,906) 1,694,556 Consórcio Tapajós (a) 14,879 - (14,879) - Power plants in Paraná 462,999 (157,542) (175,171) 130,286 3,058,187 (544,389) (688,956) 1,824,842 (a) Project under development
Schedule of impairment of property plant and equipment	Schedule of impairment of property plant and equipment Consolidated Balance as of Impairment / Reversal Balance as of Impairment / Reversal Transfer Balance as of January 1, 2022 December 31, 2022 December 31, 2023 In service HPP Colíder (639,529) 6,970 (632,559) 133,653 - (498,906) UEGA (Note 39) - (108,132) (108,132) 108,132 - - Power plants in Paraná (70,980) 26,466 (44,514) 40,847 (171,504) (175,171) (710,509) (74,696) (785,205) 282,632 (171,504) (674,077) In progress Consórcio Tapajós (14,879) - (14,879) - - (14,879) Power plants in Paraná (172,503) 999 (171,504) - 171,504 - (187,382) 999 (186,383) - 171,504 (14,879) (897,891) (73,697) (971,588) 282,632 - (688,956)
Schedule of impairment risk	Schedule of impairment risk Cash-generating units Discount RV/BV-1 RV/BV-1 Impairment Risk rate RV/BV-1 (5% Variation) (10% Variation) Wind power Assets São Bento Complex (a) 8.17 78.56 73.72 69.09 - Brisa I Complex (b) 8.17 74.49 69.45 64.64 - Brisa II Complex (c) 8.17 72.24 66.94 61.89 - Bento Miguel Complex (d) 8.17 27.10 23.11 19.34 - Cutia Complex (e) 8.17 21.56 18.06 14.72 - Jandaíra Complex (f) 5.29 33.62 29.80 26.16 - Vilas Complex (g) 4.94 46.42 42.02 37.81 - Aventura Complex (h) 4.66 22.96 19.44 16.07 - Santa Rosa e Novo Mundo Complex (i) 4.66 15.95 12.71 9.61 - Hydric Assets Foz do Areia 5.43 12.36 12.21 12.07 - Segredo 5.43 51.94 49.82 47.73 - Caxias 5.43 49.54 47.36 45.22 - Chaminé 5.43 4.85 4.02 3.21 - Apucaraninha 5.43 8.91 8.25 7.61 - Mauá 5.43 127.13 122.18 117.41 - Cavernoso II 5.43 43.05 39.63 36.34 - Bela Vista 7.66 75.43 69.25 63.43 - Elejor 7.00 7.21 4.67 2.22 - (a) GE Boa Vista, GE Farol, GE Olho D’Água e GE São Bento do Norte wind farms. (b) Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III e Nova Eurus IV wind farms. (c) Santa Maria, Santa Helena e Ventos de Santo Uriel wind farms. (d) São Bento do Norte I, São Bento do Norte II, São Bento do Norte III, São Miguel I, São Miguel II and GE São Miguel III wind farms. (e) Cutia, Guajiru, Jangada, Maria Helena, Potiguar, Esperança e Paraíso dos Ventos wind farms. (f) Jandaíra I, Jandaíra II, Jandaíra III e Jandaíra IV wind farms. (g) Potiguar B61, Potiguar B141, Potiguar B142, Potiguar B143 e Ventos de Vila Paraíba IV wind farms. (h) Aventura II, Aventura III, Aventura IV, Aventura V wind farms. (i) Santa Rosa e Mundo Novo - SRMN: SRMN I, SRMN II, SRMN III, SRMN IV e SRMN V wind farms.
Schedule of average depreciation rates	Schedule of average depreciation rates Depreciation rates (%) 12.31.2023 12.31.2022 12.31.2021 Average generation segment rates (Note 16.5.1) General equipment 6.24 6.25 6.25 Machinery and equipment 3.87 3.68 3.68 Generations 3.42 3.42 3.42 Reservoirs, dams and ducts 2.64 2.67 2.56 Hydraulic turbines 2.88 2.89 2.90 Wind power plant unit 4.94 4.94 4.98 Buildings 3.05 3.07 3.15 Average rates for central government assets Buildings 3.33 3.33 3.33 Machinery and office equipment 6.25 6.25 6.27 Furniture and fixtures 6.27 6.25 6.30 Vehicles 14.29 14.29 14.29

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of intangible assets	Schedule of intangible assets Consolidated 12.31.2023 12.31.2022 Concession agreement - distribution of electricity (17.1) 8,317,327 7,257,827 Generation concession agreements/ authorization (17.2) 2,801,702 2,252,615 Concession agreement - piped gas distribution (17.3) - 726,107 Other (17.4) 51,060 41,178 11,170,089 10,277,727
Schedule of changes in intangible assets	Schedule of changes in intangible assets Consolidated Intangible asset Special liabilities in service in service Total Balance as of January 1, 2022 9,330,317 (2,734,133) 6,596,184 Transfers from contract assets (Note 10.1) 1,332,118 (194,794) 1,137,324 Transfers to other receivables (955) - (955) Amortization quotas - concession (a) (564,252) 153,503 (410,749) Amortization quotas - PIS/Pasep and Cofins credits (10,483) - (10,483) Loss on disposal (53,494) - (53,494) Balance as of December 31, 2022 10,033,251 (2,775,424) 7,257,827 Transfers from contract assets (Note 10.1) 1,888,949 (273,071) 1,615,878 Other transfers 3 - 3 Amortization quotas - concession (a) (631,106) 163,877 (467,229) Amortization quotas - PIS/Pasep and Cofins credits (10,430) - (10,430) Loss on disposal (78,722) - (78,722) Balance as of December 31, 2023 11,201,945 (2,884,618) 8,317,327 (a) Amortization during the concession period after the transfer to intangible assets in service of useful life of the assets, whichever the lower.
Schedule of generation concession agreements	Schedule of generation concession agreements Consolidated Concession contract Concession and (a) authorization in progress in progress rights/ goodwill Total Balance as of January 1, 2022 1,759,286 - 714,572 2,473,858 Effect of acquisition of control of Vilas Complex - - 23,982 23,982 Technical goodwill arising from the business combination - Vilas Complex - - 8,154 8,154 Amortization quotas - concession and authorization (b) (228,509) - (24,870) (253,379) Balance as of December 31, 2022 1,530,777 - 721,838 2,252,615 Effect of acquisition of control (Note 1.2) - - 614,958 614,958 Technical goodwill arising from the business combination (Note 1.2) - - 204,443 204,443 ANEEL grant - use of public property - 894 - 894 Amortization quotas - concession and authorization (b) (228,513) - (42,695) (271,208) Capitalizations for intangible in service 894 (894) - - Balance as of December 31, 2023 1,303,158 - 1,498,544 2,801,702 (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.
Schedule of piped gas distribution service concession	Schedule of piped gas distribution service concession Balance as of January 1, 2022 96,145 Additions - renewal of the concession 413,410 Transfers from contract assets (Note 10.2) 13,738 Transfers from accounts receivable - concessions 243,628 Amortization quotas - concession (40,690) Loss on disposal (124) Balance as of December 31, 2022 726,107 Transfers from contract assets (Note 10.2) 11,503 Amortization quotas - concession (a) (27,832) Loss on disposal (152) Reclassification (b) (709,626) Balance as of December 31, 2023 - (a) Amortization by the expected useful life of the asset (30 years for gas distribution operation assets and 10 years for other assets) limited to the final term of the concession. (b) Reclassification to Assets classified as held for sale (Note 39).
Schedule of other intangible assets	Schedule of other intangible assets Consolidated in service in progress Total Balance as of January 1, 2022 22,242 27,131 49,373 Acquisitions - 8,319 8,319 Transfers from property, plant and equipment (9,795) - (9,795) Capitalizations for intangible in service 5,561 (5,561) - Amortization quotas (a) (5,160) - (5,160) Loss on disposal - (1,559) (1,559) Balance as of December 31, 2022 12,848 28,330 41,178 Business combination effects (Note 1.2) 4 - 4 Acquisitions 37 13,351 13,388 Transfers from property, plant and equipment 4,570 - 4,570 Capitalizations for intangible in service 14,555 (14,555) - Amortization quotas (a) (8,040) - (8,040) Loss on disposal - (6) (6) (-) Reclassification (b) (34) - (34) Balance as of December 31, 2023 23,940 27,120 51,060 (a) annual amortization rate: 20%. (b) Reclassification to Assets classified as held for sale (Note 39).

Payroll, Social Charges and A_2

Payroll, Social Charges and Accruals (Tables)	12 Months Ended
	Dec. 31, 2023
Payroll Social Charges And Accruals
Schedule of payroll social charges and accruals	Schedule of payroll social charges and accruals 12.31.2023 12.31.2022 Social security liabilities Taxes and social contribution 46,831 42,829 Social security charges on paid vacation and 13th salary 15,700 15,547 62,531 58,376 Labor liabilities Payroll, net (a) 27 47,462 Vacation 81,253 95,930 Provisions for performance and profit sharing 173,663 47,726 Voluntary dismissal program (Note 31.2.1) 610,057 2,895 Other liabilities 7 400 865,007 194,413 927,538 252,789 (a) The balance as of December 31, 2022 refers to the provision for the salary adjustment referring to the Collective Labour Agreement approved in January 2023, with retroactive effects to October 2022 (base date of the agreement).

Accounts Payable to Suppliers (

Accounts Payable to Suppliers (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Payable To Suppliers
Schedule of accounts payable to suppliers	Schedule of accounts payable to suppliers Consolidated 12.31.2023 12.31.2022 Energy power 1,284,191 1,208,733 Materials and supplies 638,025 626,710 Natural gas for resale (Note 39) - 93,696 Charges for use of grid system 363,357 286,331 2,285,573 2,215,470 Current 2,154,430 2,090,022 Noncurrent 131,143 125,448

Loans and Financing (Tables)

Loans and Financing (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of borrowings	Schedule of borrowings Consolidated Contractual Effective 12.31.2023 12.31.2022 Issue Number of Final Payment financial interest Contract Contracts Company Allocation Guarantees Date installment maturity of charges charges p.a. rate p.a. amount LOCAL CURRENCY Banco do Brasil CCB 265.901.903 Copel DIS Working capital. Credit assignment 06.29.2022 2 06.24.2025 Quarterly DI + spread 1,25% DI + spread 2,14% 750,000 751,096 751,673 751,096 751,673 Caixa Econômica Federal Commercial paper Copel GET Partial amortization of the 3 rd th th Personal guarantee 09.10.2022 2 09.10.2025 Half-yearly DI + spread 1,22% DI + spread 1,31% 1,000,000 1,039,097 1,037,946 1,039,097 1,037,946 Caixa Econômica Federal 415.855-22/14 Copel DIS Rural Electricity Program - Luz para Todos. Own revenue; issue of promissory notes and commercial duplicates. 03.31.2015 120 12.08.2026 Monthly 6.0% 6.0% 16,984 5,748 7,664 5,748 7,664 Banco do Nordeste do Brasil 35202166127989 Jandaíra I Implementation of Jandaíra Wind Complex Bank guarantee 05.31.2021 192 06.15.2038 Monthly 2.7086% + IPCA (1) 3.0107% + IPCA 21,687 19,911 17,969 35202164527986 Jandaíra II 05.31.2021 192 06.15.2038 Monthly 2.2161% + IPCA (1) (1) 3.0107% + IPCA 56,421 51,796 46,644 35202162927987 Jandaíra III 05.31.2021 192 06.15.2038 Monthly 2.7086% + IPCA (1) 3.0107% + IPCA 65,158 59,792 53,843 35202160027984 Jandaíra IV 05.31.2021 192 06.15.2038 Monthly 2.2161% + IPCA (1) (1) 3.0107% + IPCA 65,421 60,033 54,053 35201915725525 Potiguar B141 Implementation of Vilas Wind Complex Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement 04.04.2019 216 04.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,138 85,776 89,685 35201922425522 Potiguar B142 04.04.2019 216 04.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,213 85,797 89,709 35201926525533 Potiguar B143 04.11.2019 216 04.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,138 85,481 89,376 35201910625534 Ventos de Vila Paraíba IV 04.18.2019 216 05.15.2039 Monthly IPCA + 2.3323% IPCA + 2.3323% 92,138 87,046 91,004 352020148727169 Potiguar B61 08.11.2020 216 08.15.2040 Monthly IPCA + 1.4865% IPCA + 1.4865% 163,886 180,062 186,552 18120185433499 Aventura II Implementation of Aventura Wind Complex Bank guarantee 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 69,338 64,272 - 18120185473500 Aventura III 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 82,490 76,460 - 18120185483501 Aventura IV 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 97,887 91,322 - 18120185493502 Aventura V 12.28.2018 204 01.15.2039 Monthly IPCA + 2.5707% IPCA + 2.5707% 98,684 92,255 - 18720193955241 SRMN I Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN) 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 110,922 117,161 - 18720193965240 SRMN II 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 97,057 101,752 - 18720193875242 SRMN III 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 110,922 118,104 - 18720193985243 SRMN IV 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 110,922 119,697 - 18720193995244 SRMN V 04.30.2019 252 05.15.2043 Monthly IPCA + 2.3323% IPCA + 2.3323% 83,192 87,849 - 1,584,566 718,835 Banco do Brasil - BNDES Transfer 21/02000-0 Copel GeT Implementation of Mauá HPP. Revenue from energy sales from the plant. 04.16.2009 179 01.15.2028 Monthly 2.13% above TJLP 2.13% above TJLP 169,500 49,263 60,720 49,263 60,720 (a) Commercial paper, single series, for public distribution with restricted efforts. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (1) - IPCA used in the calculation of interest and not in the update of the principal. (continued) Consolidated Contractual Effective 12.31.2023 12.31.2022 Issue Number of Final Payment financial interest Contract Contracts Company Allocation Guarantees Date installment maturity of charges charges p.a. rate p.a. amount BNDES 820989.1 Copel GeT Implementation of Mauá HPP. Revenue from energy sales from the plant. 03.17.2009 179 01.15.2028 Monthly 1.63% above TJLP 1.63% above TJLP 169,500 49,263 60,719 1120952.1 Implementation of transmission line between Foz do Iguaçu and Cascavel Oeste substations. Assignment of receivables; revenue from energy transmission services. 12.16.2011 168 04.15.2026 Monthly 1.82% and 1.42% above TJLP 1.82% and 1.42% above TJLP 44,723 7,909 11,186 1220768.1 Implementation of Cavernoso II SHP. Revenue from energy sales from the plant. 09.28.2012 192 07.15.2029 Monthly 1.36% above TJLP 1.36% above TJLP 73,122 27,422 32,012 13211061 Implementation of Colíder HPP. Assignment of receivables 12.04.2013 192 10.15.2031 Monthly 0% and 1.49% above TJLP 6.43% and 7.68% 1,041,155 551,707 615,968 13210331 Implementation of Cerquilho III substation. 12.03.2013 168 08.15.2028 Monthly 1.49% and 1.89% above TJLP 1.49% and 1.89% above TJLP 17,644 6,240 7,502 15206041 Implementation of transmission line Assis - Paraguaçu Paulista II. 12.28.2015 168 06.15.2030 Monthly 2.42% above TJLP 9.04% 34,265 14,127 16,139 15205921 Implementation of transmission lines Londrina - Figueira and Salto Osório - Foz do Chopim. 12.28.2015 168 12.15.2029 Monthly 2.32% above TJLP 8.93% 21,584 8,261 9,542 18205101 Implementation of Baixo Iguaçu HPP 11.22.2018 192 06.15.2035 Monthly 1.94% above TJLP 8.50% 194,000 148,613 159,948 19207901- A+B+E+F+G+H Implementation of transmission facilities for the line: substation Medianeira; substation Curitiba Centro and Curitiba Uberaba and substation Andirá Leste. 06.03.2020 279 12.15.2043 Monthly IPCA + 4.8165% IPCA + 4.8570% 206,882 202,439 200,932 19207901- C+D+I+J Implementation of transmission facilities for the line: transmission line Curitiba Leste - Blumenau and Baixo Iguaçu - Realeza. 06.03.2020 267 12.15.2043 Monthly IPCA + 4.8165% IPCA + 4.8570% 225,230 190,270 188,869 14205611-C Copel DIS Preservation of business, improvements, operating support and general investments in the expansion and consolidation of projects and social investment programs of companies (ISE). Surety of Copel; assignment of revenues and indemnity rights under the concession. 12.15.2014 113 06.15.2024 Monthly 6.0% 6.0% 78,921 3,919 11,757 14.2.1271.1 Santa Maria Construction and implementation of wind generating plants. Surety of Copel; pledge of shares; assignment of receivables and revenues. 06.01.2015 192 08.15.2031 Monthly 1.66% above TJLP 8.26% 71,676 30,490 34,125 14.2.1272.1 Santa Helena 06.01.2015 192 08.15.2031 Monthly 1.66% above TJLP 8.26% 82,973 33,082 37,027 11211521 GE Farol Pledge of shares; assignment of receivables from energy sales from the project; assignment of machinery and equipment. 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 54,100 26,207 29,888 11211531 GE Boa Vista 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 40,050 19,374 22,096 11211541 GE S.B. do Norte 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 90,900 43,940 50,112 11211551 GE Olho D'Água 03.19.2012 192 06.15.2030 Monthly 2.34% above TJLP 2.34% above TJLP 97,000 46,927 53,519 18204611 Cutia Pledge of shares; assignment of receivables. 10.10.2018 192 07.15.2035 Monthly 2.04% above TJLP 8.37% 619,405 521,972 543,337 13212221 - A Costa Oeste Implementation of transmission line between Cascavel Oeste and Umuarama Sul substations and implementation of Umuarama Sul substation. Assignment of receivables; 100% of pledged shares. 12.03.2013 168 11.30.2028 Monthly 1.95% + TJLP 1.95% + TJLP 27,634 10,778 12,842 13212221 - B 12.03.2013 106 09.30.2023 Monthly 3.5% 3.5% 9,086 - 598 14205851 - A Marumbi Implementation of transmission line between Curitiba and Curitiba Leste and implementation of Curitiba Leste substation. 07.08.2014 168 06.30.2029 Monthly 2.00% + TJLP 2.00% + TJLP 33,460 14,512 16,981 14205851 - B 07.08.2014 106 04.30.2024 Monthly 6.0% 6.0% 21,577 755 3,020 1,958,207 2,118,119 Total local currency 5,387,977 4,694,957 Gross debt 5,387,977 4,694,957 (-) Transaction cost (44,760) (44,594) Net debt 5,343,217 4,650,363 Current 675,980 278,838 Noncurrent 4,667,237 4,371,525 DI - Interbank Deposit Rate IPCA - Inflation Index TJLP - Long term interest rate
Schedule of maturity of noncurrent installments	Schedule of maturity of noncurrent installments 12.31.2023 Gross debt (-) Transaction cost Net debt 2025 1,638,394 (8,051) 1,630,343 2026 266,754 (2,350) 264,404 2027 270,567 (2,351) 268,216 2028 256,249 (2,364) 253,885 2029 255,797 (2,355) 253,442 After 2029 2,011,472 (14,525) 1,996,947 4,699,233 (31,996) 4,667,237
Schedule of financial covenants contained in the agreements	Schedule of financial covenants contained in the agreements Company Contractual Instrument Annual financial ratios Limit Copel GeT BNDES Finem No. 820989.1 - Mauá EBITDA / Net financial results ≥ 1.3 Banco do Brasil No. 21/02000-0 - Mauá Commercial paper Debt service coverage ratio Consolidated net debt / Consolidated EBITDA ≥ 1.5 Copel DIS BNDES Finem No. 14205611 Financial indebtedness / EBITDA ≤ 4.0 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 Cutia BNDES Finem No. 18204611 Debt service coverage ratio (a) ≥ 1.2 Costa Oeste BNDES Finem No. 13212221 Debt service coverage ratio ≥ 1.3 Marumbi BNDES Finem No. 14205851 Debt service coverage ratio ≥ 1.3 Financing for businesses - Finem (a) financial ratio calculated based on the amounts of the consolidated financial statements of Cutia Empreendimentos Eólicos S.A. The contract establishes that, should the index be in the range between 1.10 and 1.20, the value of the funds invested in the Reserve Account must be complemented so that the total reaches the index of 1.20, within 2 days of the release of the financial statements.

Debentures (Tables)

Debentures (Tables)	12 Months Ended
	Dec. 31, 2023
Debentures
Schedule of debentures	Schedule of debentures Contractual Effective 12.31.2023 12.31.2022 Issue Number of Final Payment financial interest Contract Company Issue Characteristics Allocation Guarantees Date installment maturity of charges charges p.a. rate p.a. amount Copel GeT 4 th (a) Full early redemption of the 4 th st nd Personal guarantee 07.23.2018 3 07.23.2023 Half-yearly 126.0% of DI 133.77% of DI 1,000,000 - 357,573 5 th (b) Reimbursement of expenses related to the construction of the Transmission Lines Araraquara II - Taubaté, Assis - Londrina and Foz do Chopim. 09.25.2018 5 09.15.2025 Half-yearly IPCA + 7.6475% IPCA+ 8.3295% 290,000 157,327 225,643 6 th st (c) Full early redemption of the 5 th nd nd 07.15.2019 2 07.15.2024 Half-yearly 109.0% of DI 111.25% of DI 800,000 424,292 852,816 6 th nd Reimbursement of expenses related to the Colíder HPP and Baixo Iguaçu HPP projects 07.15.2019 1 07.15.2025 Half-yearly IPCA + 3.90% IPCA+ 4.46% 200,000 263,113 251,363 7 th st Reinforcement of the Issuer's working capital; amortization and/or reimbursement of cash of the principal portion of the 3 rd th 10.15.2021 2 10.15.2026 Half-yearly DI + spread 1.38% DI + spread 1.45% 1,133,363 1,163,255 1,166,982 7 th nd Investments for expansion, renovation or improvement and/or reimbursement of expenses within the scope of the Projects: Improvements of Gov. Bento Munhoz da Rocha Netto HPP; Implementation of the Assets of Lot “E”, from Aneel Auction No. 05/2015; Investments in Mata de Santa Genebra Transmissão S.A. and Bela Vista Geração de Energia S.A. 10.15.2021 3 10.15.2031 Half-yearly IPCA + 5.7138% IPCA + 6.1033% 366,637 416,456 397,825 8 th st Acquisition of Santa Rosa & Mundo Novo Wind Complex (SRMN) and Aventura Wind Complexes. 01.15.2023 2 01.15.2030 Half-yearly DI + spread 1.40% DI + spread 1.41% 1,100,000 1,168,465 - 8 th nd Reimbursement of investment expenses and/or contributions in the scope of the Jandaíras I, II, III and IV Wind Power Generating Plants Projects. 01.15.2023 3 01.15.2035 Half-yearly IPCA +6.8226% IPCA +7.5817% 200,000 214,426 - Copel DIS 4 th (a) Working capital and payment of the 1 st nd Personal guarantee 09.27.2018 3 09.27.2023 Half-yearly DI + spread 2.70% CDI + 3.96% 1,000,000 - 346,895 5 th st (c) Investment for expansion, renovation or improvement and reimbursement of expenses of the Issuer's electricity distribution network linked to concession contract No. 46/1999 of ANEEL. 11.15.2019 3 11.15.2027 Half-yearly IPCA + 4.20% IPCA+ 4.61% 500,000 647,092 618,209 6 th st Reinforcement of working capital and amortization of the first installment of the principal of the debentures of each of the Issuer's following issues: 3 rd th th 06.16.2021 2 06.15.2026 Half-yearly CDI + 1.95% CDI + 2.02% 1,000,000 1,004,566 1,006,449 6 th nd Investment for expansion, renovation or improvement and reimbursement of expenses of the Issuer's electricity distribution network linked to concession contract No. 46/1999 of ANEEL. 06.16.2021 3 06.15.2031 Half-yearly IPCA + 4.7742% IPCA + 5.1564% 500,000 585,696 559,894 7 th st (e) Reinforcement of working capital; redemption of 3 rd nd th th 05.15.2022 2 05.15.2025 Half-yearly CDI + 1.21% CDI + 1.28% 300,000 304,505 305,380 7 th nd 05.15.2022 2 05.15.2027 Half-yearly CDI + 1.36% CDI + 1.42% 901,450 915,148 917,789 7 th rd Investments for expansion, renovation or improvement and/or reimbursement of expenses of the issuer's electricity distribution network, linked to Aneel's Concession Agreement No. 46/1999. 05.15.2022 3 05.15.2032 Half-yearly IPCA + 6.1732% IPCA + 6.6587% 298,550 315,816 301,830 8 th st (e) Exclusively for cash reinforcement to meet the Issuer commitments. 06.15.2023 1 06.15.2024 Half-yearly CDI + 1.45% CDI + 1.89% 400,000 401,784 - 8 th nd Exclusively for amortization of principal and interest due under the Private Deed of the 4 th 06.15.2023 2 06.15.2027 Half-yearly CDI + 2.00% CDI + 2.14% 800,000 803,723 - 8 th rd Exclusively for cash reinforcement to meet the Issuer commitments. 06.15.2023 1 06.15.2028 Half-yearly CDI + 2.25% CDI + 2.35% 400,000 401,897 - Brisa Potiguar 2 nd st (d) Implementation of wind generating plants. Real and personal guarantee and pledge of Copel GeT shares. 03.24.2016 192 07.15.2032 Monthly TJLP + 2.02% TJLP + 2.02% 147,575 82,744 91,468 2 nd nd 03.24.2016 192 07.15.2032 Monthly IPCA + 9.87% IPCA+ 10.92% 153,258 118,146 126,067 Cutia 1 st (b) Construction and implementation of wind generating plants. Personal guarantee 03.20.2019 26 12.15.2031 Half-yearly IPCA + 5.8813% IPCA+ 6.83% 360,000 349,555 360,894 Gross debt 9,738,006 7,887,077 (-) Transaction cost (118,900) (83,222) Net debt 9,619,106 7,803,855 Current 1,225,649 1,346,347 Noncurrent 8,393,457 6,457,508 (a) Simple debentures, single series, not convertible into shares, unsecured, for public distribution with restricted placement efforts, according to CVM No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (b) Simple debentures, single series, not convertible into shares, with security interest and additional personal guarantee, for public distribution with restricted efforts, pursuant to CVM Instruction No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (c) Simple debentures, two series, not convertible into shares, unsecured, for public distribution with restricted placement efforts, according to CVM No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM. (d) Simple debentures, two series, not convertible into shares, issued privately. Companies: Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus and Ventos de Santo Uriel. Guarantor: Copel. They have no trustee. (e) Simple debentures, three series, not convertible into shares, unsecured, with additional personal guarantee, for public distribution with restricted placement efforts, pursuant to CVM Instruction No. 476. Guarantor: Copel. Trustee: Pentágono S.A. DTVM.
Schedule of maturity of noncurrent installments	Schedule of maturity of noncurrent installments 12.31.2023 Gross debt (-) Transaction cost Net debt 2025 1,825,412 (25,529) 1,799,883 2026 2,202,198 (19,105) 2,183,093 2027 1,130,834 (11,413) 1,119,421 2028 465,465 (8,281) 457,184 2029 954,663 (8,115) 946,548 After 2029 1,903,983 (16,655) 1,887,328 8,482,555 (89,098) 8,393,457
Schedule of changes in debentures	Schedule of changes in debentures Continuing operations Discontinued operations Total Balance as of January 1, 2021 6,737,229 20,252 6,757,481 Funding 3,000,000 - 3,000,000 (-) Transaction costs (35,030) - (35,030) Charges and monetary variations 620,751 37,902 658,653 Amortization - principal (1,831,809) (20,239) (1,852,048) Payment - charges (343,524) (17,549) (361,073) Reclassification - held for sale - Copel Telecomunicações - (20,366) (20,366) Balance as of December 31, 2021 8,147,617 - 8,147,617 Funding 1,500,000 - 1,500,000 (-) Transaction costs (14,445) - (14,445) Charges and monetary variations 1,112,287 - 1,112,287 Amortization - principal (2,051,481) - (2,051,481) Payment - charges (890,123) - (890,123) Balance as of December 31, 2022 7,803,855 - 7,803,855 Funding 2,900,000 295,000 3,195,000 (-) Transaction costs (a) (60,677) (955) (61,632) Charges and monetary variations 1,297,445 19,017 1,316,462 Amortization - principal (1,193,910) (18,437) (1,212,347) Payment - charges (1,127,607) (10,423) (1,138,030) Reclassification (b) - (284,202) (284,202) Balance as of December 31, 2023 9,619,106 - 9,619,106 (a) Includes the amount of R$41,788 relating to financial consideration (waiver) paid as a result of the process of transforming Copel into a Corporation, as detailed in Note 21.3. (b) Reclassification to Liabilities classified as held for sale (Note 39).
Schedule of financial covenants	Schedule of financial covenants Company Contractual Instrument Annual financial ratio Limit Copel GeT 5 th Consolidated net debt / Consolidated EBITDA Debt service coverage ratio ≤ 3.5 ≥ 1.5 6 th 7 th 8 th Copel DIS 5 th 6 th 7 th 8 th Nova Asa Branca I Debt service coverage ratio ≥ 1.3 Nova Asa Branca II Nova Asa Branca III 2 nd Nova Eurus IV Ventos de Santo Uriel Cutia 1 st Debt service coverage ratio (a) ≥ 1.2 (a) financial ratio calculated based on the amounts of the consolidated financial statements of Cutia Empreendimentos Eólicos S.A. The contract establishes that, should the index be in the range between 1.10 and 1.20, the value of the funds invested in the Reserve Account must be complemented so that the total reaches the index of 1.20, within 2 days of the release of the financial statements.

Post-employment Benefits (Table

Post-employment Benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of liabilities under post-employment benefit	Schedule of liabilities under post-employment benefit 12.31.2023 12.31.2022 Pension plans 426 949 Healthcare plans 1,483,817 1,069,088 1,484,243 1,070,037 Current 85,833 73,814 Noncurrent 1,398,410 996,223
Schedule of post-employment benefits recognized in the statement of income	Schedule of post-employment benefits recognized in the statement of income Restated Restated 12.31.2023 12.31.2022 12.31.2021 Employees Pension plans 55,320 52,980 56,454 Healthcare plan - post employment 128,652 138,921 115,587 Healthcare plan - active employees 74,546 66,912 69,556 258,518 258,813 241,597 Management Pension plans 1,441 1,236 1,300 Healthcare plan 200 148 122 1,641 1,384 1,422 260,159 260,197 243,019
Schedule of changes in post-employment benefits	Schedule of changes in post-employment benefits Balance as of January 1, 2022 1,295,174 Appropriation of actuarial calculation 140,293 Appropriation of pension and healthcare contributions 127,878 Actuarial gains and losses (291,742) Amortizations (201,566) Balance as of December 31, 2022 1,070,037 Appropriation of actuarial calculation 130,126 Appropriation of pension and healthcare contributions 139,701 Actuarial losses (a) 379,126 Amortizations (225,421) Reclassification (b) (9,326) Balance as of December 31, 2023 1,484,243 (a) Losses arising mainly from the reduction in the discount rate, increase in medical costs and expected variation of the obligation by the current service cost and interest cost. (b) Reclassification to Liabilities classified as held for sale (Note 39).
Schedule of actuarial assumptions	Schedule of actuarial assumptions Consolidated 2023 2022 Real Nominal Real Nominal Economic Inflation p.a. - 3.00 - 5.10 Expected rate of discount/return p.a. Unified Plan - Defined Benefit 5.33 8.49 6.10 11.51 Unified Plan - Balance 5.36 8.52 6.12 11.53 Plan III 5.37 8.53 6.13 11.54 Assistance Plan 5.48 8.64 6.13 11.54 Salary growth/medical costs Unified Plan p.a. 1.00 4.03 0.00 5.10 Plan III p.a. 1.00 4.03 1.00 6.15 Assistance Plan - Aging Factor 3.30 - 3.30 - Demographic Mortality Table AT - 2000 AT - 2000 Mortality table of individuals with permanent disability WINKLEVOSS WINKLEVOSS Table of new disability benef it vested TASA 1927 TASA 1927
Schedule of participants and beneficiaries	Schedule of participants and beneficiaries Consolidated Social Security Plans Unified Plan Plan III Assistance Plan 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 Number of active participants 10 10 5,806 6,031 5,687 5,775 Number of Inactive participants 4,115 4,170 5,379 5,369 8,857 9,059 Number of dependent people - - - - 19,925 20,867 Total 4,125 4,180 11,185 11,400 34,469 35,701
Schedule of life expectancy	Schedule of life expectancy Consolidated Unified Plan Plan III As of December 31, 2023 Retired participants 12.73 21.35 Pensioner participants 13.99 24.67 As of December 31, 2022 Retired participants 19.60 23.42 Pensioner participants 12.48 25.97
Schedule of actuarial evaluation	Schedule of actuarial evaluation Consolidated Unified Plan Assistance 12.31.2023 12.31.2022 Total liabilities or partially covered 6,416,085 3,820,011 1,657,687 11,893,783 10,721,838 Fair value of the plan assets (7,212,015) (3,903,624) (173,870) (11,289,509) (10,323,018) Plan coverage status (795,930) (83,613) 1,483,817 604,274 398,820 Unrecognized asset 795,930 83,613 - 879,543 670,268 - - 1,483,817 1,483,817 1,069,088
Schedule of changes in actuarial liabilities	Schedule of changes in actuarial liabilities Consolidated Unified Plan Plan III Assistance Plan Present value of net actuarial obligations as of January 1, 2022 6,145,601 3,337,093 1,491,118 Cost of services 169 2,018 6,172 Cost of interest 673,724 364,901 155,389 Benefits paid (523,792) (264,096) (342) Actuarial (gain) losses (266,172) 17,621 (417,566) Present value of net actuarial obligations as of December 31, 2022 6,029,530 3,457,537 1,234,771 Cost of services 16,650 6,343 6,878 Cost of interest 700,272 397,091 141,877 Benefits paid (539,728) (272,585) (55,014) Actuarial (gain) losses 210,135 251,260 338,499 Discontinued Operations balance adjustments (774) (19,635) (9,324) Present value of net actuarial obligations as of December 31, 2023 6,416,085 3,820,011 1,657,687
Schedule of changes in actuarial assets	Schedule of changes in actuarial assets Consolidated Unified Plan Plan III Assistance Plan Fair value of the Plan's assets as of January 1, 2022 6,799,255 3,347,204 196,909 Return estimated for assets 743,845 274,486 26,390 Contributions and distributions 29,808 151,606 - Benefits paid (523,792) (264,096) - Actuarial gain (losses) (423,739) 22,758 (57,616) Fair value of the Plan's assets as of December 31, 2022 6,625,377 3,531,958 165,683 Return estimated for assets 769,613 410,062 18,629 Contributions and distributions 23,868 9,709 54,782 Benefits paid (539,728) (272,584) (54,782) Actuarial gain (losses) 333,728 244,140 (10,442) Discontinued Operations balance adjustments (843) (19,661) - Fair value of the Plan's assets as of December 31, 2023 7,212,015 3,903,624 173,870
Schedule of estimated net periodic plan costs (gains)	Schedule of estimated net periodic plan costs (gains) Consolidated Unified Plan Plan III Assistance Plan Cost of current service (17,705) 10,105 8,100 Estimated cost of interest 590,697 321,264 140,975 Expected return on plan assets (591,774) (321,683) (15,030) Costs (income or loss) (18,782) 9,686 134,045
Schedule of sensitivity analysis	Schedule of sensitivity analysis Consolidated Projected scenarios Increase by 0.5% Decrease in 0.5% Sensitivity of long-term interest rate Impacts on the obligations of the pension 9,807,900 10,702,169 Impacts on the obligations of healthcare program 1,546,250 1,782,375 Sensitivity of growth rate of the medical costs Impacts on the obligations of healthcare program 1,784,147 1,544,008 Impact on cost of service for the following financial year of healthcare program 8,460 6,595 Sensitivity of the service cost Impacts on the obligations of the pension 13,493 14,269 Impacts on the obligations of healthcare program 6,625 8,429
Schedule of benefits payable	Schedule of benefits payable Consolidated Unified Plan Plan III Assistance Plan Total 2024 543,355 281,414 54,858 879,627 2025 641,006 284,173 76,250 1,001,429 2026 568,053 291,233 73,728 933,014 2027 565,786 298,255 81,300 945,341 2028 573,042 305,107 89,233 967,382 2029 a 2053 11,639,282 8,327,621 5,126,994 25,093,897
Schedule of asset allocation for pension and healthcare plans	Schedule of asset allocation for pension and healthcare plans Consolidated Goal for 2024 (*) 2023 Fixed income 79.1 77.2 Variable income 4.9 5.3 Loans 1.3 1.2 Real estate 3.6 5.6 Investment structuring 8.8 8.7 Investments abroad 2.4 2.0 100.0 100.0
Schedule of pension plan assets	Schedule of pension plan assets Consolidated Unified Plan Plan III target (%)(*) minimum (%) target (%) minimum (%) Fixed income 89.5 60.0 70.0 48.0 Variable income 3.0 2.0 8.0 3.0 Loans 0.5 0.0 2.0 0.0 Real estate 2.5 0.0 1.0 0.0 Investment structuring 4.5 0.0 15.0 0.0 Investments abroad 0.0 0.0 4.0 0.0 (*) Target 2023. 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%.

Sectorial Charges Payable (Tabl

Sectorial Charges Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Sectorial Charges Payable
Schedule of sectorial charges due	Schedule of sectorial charges due Consolidated 12.31.2023 12.31.2022 Energy Development Account - CDE 56,927 41,122 Global Reversal Reserve - RGR 4,539 5,366 61,466 46,488

Research and Development and _2

Research and Development and Energy Efficiency (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of balances recognized for investment in research and development	Schedule of balances recognized for investment in research and development Consolidated Disbursed and not completed Balance to be collected Balance to disburse Balance as of Balance as of 12.31.2023 12.31.2022 Research and Development - R&D FNDCT - 5,781 - 5,781 6,588 MME - 2,891 - 2,891 3,314 R&D 153,048 1,359 47,464 201,871 260,243 153,048 10,031 47,464 210,543 270,145 Energy efficiency program - EEP Procel - 23,613 - 23,613 11,960 EEP 139,610 10,822 169,086 319,518 332,653 139,610 34,435 169,086 343,131 344,613 292,658 44,466 216,550 553,674 614,758 Current 320,196 370,244 Noncurrent 233,478 244,514 National Fund for Scientific and Technological Development - FNDCT National Program of Electricity Conservation - Procel
Schedule of changes in R&D and EEP balances	Schedule of changes in R&D and EEP balances Consolidated FNDCT MME R&D Procel EEP Total Balance as of January 1, 2022 7,584 3,790 286,029 19,883 309,811 627,097 Additions 39,044 19,535 39,070 11,298 45,191 154,138 Performance agreement - - - - 2,552 2,552 Interest rate (Note 32) - - 6,197 3,799 24,648 34,644 Transfers - - - (3,685) 3,685 - Payments (40,040) (20,011) (8,061) (19,335) (29,740) (117,187) Concluded projects - - (62,992) - (23,494) (86,486) Balance as of December 31, 2022 6,588 3,314 260,243 11,960 332,653 614,758 Additions 40,011 20,004 40,019 12,200 48,805 161,039 Performance agreement - - - - 4,420 4,420 Interest rate (Note 32) - - 5,930 (547) 21,618 27,001 Transfers (b) 5,802 2,900 1,739 - - 10,441 Payments (46,620) (23,327) (9,695) - (16,450) (96,092) Concluded projects - - (87,675) - (71,528) (159,203) Reclassification (a) - - (8,690) - - (8,690) Balance as of December 31, 2023 5,781 2,891 201,871 23,613 319,518 553,674 (a) Reclassification to Liabilities classified as held for sale (Note 39). (b) Transfers to assets - Law No. 14,514/2023

Accounts Payable Related to C_2

Accounts Payable Related to Concessions (Tables)	12 Months Ended
	Dec. 31, 2023
Accounts Payable Related To Concessions
Schedule of accounts payable related to concessions	Schedule of accounts payable related to concessions Consolidated Discount Annual Company Grant Signature Closing rate Adjustment 12.31.2023 12.31.2022 HPP Mauá Copel GeT 06.29.2007 07.03.2007 06.2049 5,65 IPCA 23,005 21,587 HPP Colíder Copel GeT 12.29.2010 01.17.2011 01.2046 7,74 IPCA 31,493 30,518 HPP Baixo Iguaçu Copel GeT 07.19.2012 08.20.2012 01.2047 7,74 IPCA 9,337 9,050 HPP Guaricana Copel GeT 03.03.2020 03.03.2020 03.2025 7,74 IPCA 1,325 2,200 HPP Fundão and HPP Santa Clara Elejor 10.23.2001 10.25.2001 05.2037 11,00 IGPM 828,695 874,187 893,855 937,542 Current 101,976 105,003 Noncurrent 791,879 832,539 Discount rate applied to calculate present value Real and net discount rate, compatible with the estimated long-term rate, not being linked to the expectation of return from the project. Payment to the federal government Monthly installments equivalent to 1/12 of the annual payment restated, as defined in the concession agreement.
Schedule of changes in accounts payable related to concessions	Schedule of changes in accounts payable related to concessions Balance as of January 1, 2022 903,959 Additions 1,855 Adjust to present value 27,063 Monetary variations 112,890 Payments (108,225) Balance as of December 31, 2022 937,542 Additions 894 Adjustment to present value (44,021) Monetary variations 115,176 Payments (115,736) Balance as of December 31, 2023 893,855
Schedule of nominal value and present value of accounts payable related to concession	Schedule of nominal value and present value of accounts payable related to concession Consolidated Nominal value Present value 2024 111,886 101,976 2025 111,079 91,359 2026 110,798 82,253 2027 110,798 74,313 After 2027 1,433,795 543,954 1,878,356 893,855

Right-of-use Asset and Lease _2

Right-of-use Asset and Lease Liability (Tables)	12 Months Ended
	Dec. 31, 2023
Right-of-use Asset And Lease Liability
Schedule of right of use asset	Schedule of right of use asset Consolidated Balance as of Additions Amorti- Loss on Reclassi- Balance as of January 1, 2023 zation disposal fication (a) December 31, 2023 Real estate 136,489 51,192 (11,874) (2,737) (10,456) 162,614 Vehicles 113,018 27,065 (54,082) - (526) 85,475 Equipment 11,873 4,629 (11,161) (323) (507) 4,511 261,380 82,886 (77,117) (3,060) (11,489) 252,600 (a) Reclassification to Assets classified as held for sale (Note 39) Consolidated Balance as of Additions Loss on Balance as of January 1, 2022 Amortization disposal December 31, 2022 Real estate 120,929 27,770 (10,679) (1,531) 136,489 Vehicles 67,833 90,399 (45,044) (170) 113,018 Equipment 15,294 5,522 (8,943) - 11,873 204,056 123,691 (64,666) (1,701) 261,380
Schedule of changes in lease liability	Schedule of changes in lease liability Balance as of January 1, 2022 212,734 Additions 123,691 Charges 20,462 Amortization - principal (60,200) Payment - charges (21,151) Loss on disposal (1,780) Balance as of December 31, 2022 273,756 Additions 82,886 Charges 25,506 Amortization - principal (72,334) Payment - charges (25,465) Loss on disposal (2,334) Reclassification (a) (11,573) Balance as of December 31, 2023 270,442 Current 49,742 Noncurrent 220,700 (a) Reclassification to Liabilities classified as held for sale (Note 39).
Schedule of maturity of noncurrent installments	Schedule of maturity of noncurrent installments 2025 40,844 2026 38,160 2027 18,002 2028 15,549 2029 13,809 After 2029 229,837 Undiscounted amounts 356,201 Imputed interest (135,501) Lease liabilities balance 220,700
Schedule of potential right to pis/cofins recoverable	Schedule of potential right to pis/cofins recoverable Cash Flows Nominal value Present value Lease consideration 482,953 270,442 Potential Pis/Cofins 34,299 20,647
Schedule of impact of forecast inflation on discounted cash flows	Schedule of impact of forecast inflation on discounted cash flows Consolidated Balance in accordance with IFRS 16 Inflation projected balance % Lease liabilities 270,442 333,597 23.35 Right to use assets 252,600 286,433 13.39 Financial expense 24,290 29,653 22.08 Amortization expense 74,582 79,601 6.73
Schedule of commitments from leases and rentals	Schedule of commitments from leases and rentals Consolidated Less than Over 1 year 1 to 5 years 5 years 12.31.2023 Commitments from leases and rentals 11,050 47,613 257,488 316,151
Schedule of receivable from leases	Schedule of receivable from leases Consolidated Less than Over Total 1 year 1 to 5 years 5 years 12.31.2023 Facilities sharing 2,082 8,327 26,665 37,074

Other Accounts Payable (Tables)

Other Accounts Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of other accounts payable	Schedule of other accounts payable Consolidated 12.31.2023 12.31.2022 Fair value in the purchase and sale of power (Note 34.2.10) 753,584 738,703 Generation deviation - wind projects (Note 34.2.9) 299,264 184,813 Public lighting rate collected 68,253 52,520 Payments/returns to consumers 60,498 50,652 Aneel Order No. 084/2017 provision 42,164 38,145 Pledges in guarantee 43,297 29,924 Financial offset for the use of water resources 31,352 28,511 Other liabilities (a) 140,114 123,585 1,438,526 1,246,853 Current 859,456 601,619 Noncurrent 579,070 645,234 (a) The balance for 2023 includes the advance received for the UEGA sale transaction, in the amount of R$58,132 (Note 39)

Provisions for Legal Claims a_2

Provisions for Legal Claims and Contingent Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of changes in provisions for litigation	Schedule of changes in provisions for litigation Consolidated Income Provision Construction Monetary restatement Additions Balances as of cost (Reversals) Transfers/ Balances as of January 1, 2023 Additions Reversals Reversals to assets Settlements Others (a) December 31, 2023 Tax Cofins 123,564 - - - 9,807 - - - 133,371 Others 78,186 15,739 (7,444) - (2,452) - (15,955) 6,985 75,059 201,750 15,739 (7,444) - 7,355 - (15,955) 6,985 208,430 Labors 536,464 103,947 (65,303) - 43,877 (91) (231,859) (396) 386,639 Employee benefits 30,126 12,234 (4,328) - - - (516) - 37,516 Civil Civil and administrative claims 958,111 134,634 (19,782) - 26,818 278 (119,067) (26,325) 954,667 Easements 138,724 1,748 - (21,596) - 1,133 (5,884) - 114,125 Expropriations and property 154,912 6,856 (1,461) (4,349) (535) (42,700) 41 - 112,764 Customers 3,750 319 (1,676) - - - 51 - 2,444 Environmental 5,269 1,264 (1,412) - (389) - (139) - 4,593 1,260,766 144,821 (24,331) (25,945) 25,894 (41,289) (124,998) (26,325) 1,188,593 Regulatory 8,493 83,708 (84,764) - 589 - (288) - 7,738 2,037,599 360,449 (186,170) (25,945) 77,715 (41,380) (373,616) (19,736) 1,828,916 Current - 336,000 Noncurrent 2,037,599 1,492,916 (a) Reclassification mainly to Liabilities associated with assets classified as held for sale (Note 39). Consolidated Income Provision Construction Monetary restatement Balances as of cost Additions Transfers/ Balances as of January 1, 2022 Additions Reversals Additions to assets Settlements Others December 31, 2022 Tax Cofins 110,059 15,109 (1,604) - - - - - 123,564 Others 71,056 15,558 (820) - 8,147 - (9,764) (5,991) 78,186 181,115 30,667 (2,424) - 8,147 - (9,764) (5,991) 201,750 Labors 569,756 86,895 (2,778) - 22,007 - (139,416) - 536,464 Employee benefits 37,148 13,270 (19,672) - - - (620) - 30,126 Civil Civil and administrative claims 433,437 545,243 (3,925) - 47,553 - (67,055) 2,858 958,111 Easements 138,069 3,594 (90) (722) - 627 (2,754) - 138,724 Expropriations and property 125,028 2,195 (8,113) 4,305 - 36,924 (5,427) - 154,912 Customers 3,755 2,039 (630) - 74 - (1,488) - 3,750 Environmental 5,902 419 (1,130) - 78 - - - 5,269 706,191 553,490 (13,888) 3,583 47,705 37,551 (76,724) 2,858 1,260,766 Regulatory 103,155 9,788 (84,111) - (4,651) - (15,688) - 8,493 1,597,365 694,110 (122,873) 3,583 73,208 37,551 (242,212) (3,133) 2,037,599
Schedule of details of provisions for legal claims and contingent liabilities	Schedule of details of provisions for legal claims and contingent liabilities Provisions for legal claims Contingent liabilities Description 12.31.2023 12.31.2022 12.31.2023 12.31.2022 Tax Cofins Requirement of the Federal Revenue Service for the period from August 1995 to December 1996, due to the termination of a judicial decision that has recognized the Company's exemption from Cofins. 133,371 123,564 9,270 9,550 INSS Tax requirements related to the social security contribution. 32,053 30,899 118,254 56,790 Federal taxes Administrative requirements and questions from Receita Federal do Brasil (Federal Revenue Service). 2,328 2,100 40,755 53,682 ICMS (VAT) Administrative requirements and questions from the State regarding the payment of ICMS (VAT) on the Company's invoices. 5,630 4,035 26,986 24,930 IPTU Tax Requirement on Urban Territorial Property (IPTU) on properties affected by the public electricity service. 5,181 9,332 179,974 152,113 ISS City halls tax requirement as ISS on construction services provided by third parties. 221 181 58,085 56,731 Other Taxes, fees and other federal, state and municipal taxes in which the Company discusses the levy or not, as well as its bases and amounts for payment 29,646 31,639 84,808 149,518 208,430 201,750 518,132 503,314 Labor Charging of overtime, hazardous work, transfer surcharge, equalization / salary adjustment, among others, by employees and former employees of Copel; collection of indemnity installments and others, by ex-employees of contractors and outsourced companies (subsidiary responsibility). 386,639 536,374 291,768 378,737 Employee benefits Labor claims filed by former retired employees against Fundação Copel, which will consequently cause repercussions for the Company and its wholly-owned subsidiaries, to the extent that additional contributions are required. 37,516 30,126 10,724 12,716 Regulatory ESBR ESBR filed Ordinary Lawsuit No. 10426-71.2013.4.01.4100 against ANEEL in the Federal Court of Rondônia, whose ruling: (i) acknowledged the exclusion of liability for the 535-day schedule overrun in the construction of the Jirau Hydropower Station; (ii) declares any obligations, penalties and costs imposed on ESBR as a result of the schedule overrun to be unenforceable, and (iii) annuls ANEEL Resolution 1,732/2013, which had recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, pending judgment by the Federal Court of the 1st Region. The practical consequence of the ruling was, at the time it exempted ESBR, to expose the distributors with whom it entered into power trading contracts (CCEARs) to the Short-Term Market and to the high value of the Settlement Price of the Differences (Preço de Liquidação das Diferenças - PLD, in Portuguese) in the period, including Copel DIS. This occurred because the rules for the sale of electricity require that all energy consumed should have a corresponding contractual coverage. If the lawsuits are judged unfavorably against Copel, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates. - - 1,129,202 1,130,845 Colíder exclusion of liability Discussion on the value of the Tariff for use of the transmission system - TUST and monetary adjustment on energy values ​​referring to the exclusion of liability period. As a result of the court injunction that excluded the delay period for the Colíder HPP from being responsible for the delivery of energy contracted in the Regulated Contracting Environment ("ACR"), CCEE proceeded to credit, valued to PLD, the energy previously backed to comply with ACR contracts. However, in the event of failure in the lawsuit, the Company must return the amounts credited, updated by the IGPM. Further information on the lawsuit is presented in Note 7.2 - - 307,285 320,044 Other Aneel's notifications about possible breaches of regulatory standards 7,738 8,493 45,498 45,718 7,738 8,493 1,481,985 1,496,607 Provisions for legal claims Contingent liabilities Description 12.31.2023 12.31.2022 12.31.2023 12.31.2022 Civil Tobacco growers Actions whose main cause is the lack of electricity causing loss of production. 57,475 73,366 42,373 71,237 Arbitration Arbitration process started in 2015, which originated from a dispute related to a term of commitment signed between the authors and Copel in December 2012, processed in secrecy at the Brazil-Canada Arbitration and Mediation Center. On January 25, 2024, an agreement was reached between the parties to close the case, as disclosed in Note 40.1. 672,000 629,056 - 338,779 Civil and administrative law Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles. 118,210 154,550 349,602 549,115 Indemnification to third parties (civil) Actions for indemnity for resulting from damages caused during the construction of power plants. The execution of the sentence began without the previously determined accounting expertise. st 106,986 101,076 104,192 98,940 Easements Discussion between the amount determined by Copel for payment and the amount claimed by the property owner and/or when the owner's documentation supporting title to the property may not be registered (when probate proceedings are still in progress, properties have no registry number with the land registry, etc.), intervention in third-party adverse possession, either as a confronter, or in case of a property where there are areas of easement of passage, in order to preserve the limits and boundaries of expropriated areas. 114,125 138,841 24,551 31,063 Expropriations and property Discussion between the amount assessed by Copel for payment and the amount claimed by the owner, and / or when the owner's documentation does not present conditions for registration (inventories in progress, properties without registration, among others); actions for repossession of real estate owned by the concessionaire; intervention in the adverse possession of third parties, as a confrontant, in order to preserve the limits and confrontations of the expropriated areas. 112,764 154,943 22,225 38,030 Consumers Lawsuits seeking compensation for damages caused in household appliances, industrial and commercial machines, 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 economic plan) was in effect and claiming reimbursement for the amounts paid by the Company. 2,442 3,758 1,077 1,911 Environmental Public civil and class actions whose purpose is to obstruct the progress of environmental licensing for new projects or to recover permanent preservation areas located around the hydroelectric power plant dams unlawfully used by private individuals. If the outcome of the lawsuits is unfavorable to the Company, Management estimates only the cost to prepare new environmental studies and to recover the areas owned by Copel GeT. They also include the Commitment Agreements (Termos de Ajuste de Conduta - TAC, in Portuguese), which refer to the commitments agreed-upon and approved between the Company and the relevant bodies, for noncompliance with any condition provided for by the Installation and Operating Licenses. 4,591 5,266 226,833 216,380 1,188,593 1,260,856 770,853 1,345,455 1,828,916 2,037,599 3,073,462 3,736,829

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2023
EQUITY
Schedule of capital	Schedule of capital 12.31.2023 12.31.2022 Capital 12,831,619 10,800,000 (-) Transaction costs, net of taxes Transaction costs in issuing shares (14,941) - (-) Income tax and social contribution (a) 5,080 - 12,821,758 10,800,000 (a) Amounts deducted from taxes payable
Schedule of classes of shares and main shareholders	Schedule of classes of shares and main shareholders 12.31.2023 Number of shares in units Common shares Preferred shares Total Class "A” Class “B” Special class number of shares % number of shares % number of shares % number of shares % number of shares % State of Paraná 358,562,509 27.57 - - 116,106,174 6.91 1 100.00 474,668,684 15.91 BNDESPAR 131,161,562 10.09 - - 524,646,248 31.24 - - 655,807,810 21.99 Other shareholders 810,623,229 62.34 3,128,000 100.00 1,038,582,868 61.85 - - 1,852,334,097 62.10 1,300,347,300 100.00 3,128,000 100.00 1,679,335,290 100.00 1 100.00 2,982,810,591 100.00
Schedule of proposed dividend distribution	Schedule of proposed dividend distribution Balance as of January 1, 2021 353,349 Actuarial liabilities Post employment benefits 246,626 Taxes on adjustments (93,881) Realization of equity evaluation adjustment Deemed cost of fixed assets (70,569) Taxes on adjustments 23,994 Actuarial liability - investment realization (33,205) Attributed to non-controlling interest (144) Balance as of December 31, 2021 426,170 Actuarial liabilities Post employment benefits 291,740 Taxes on adjustments (88,548) Realization of equity evaluation adjustment Deemed cost of fixed assets (55,322) Taxes on adjustments 18,809 Actuarial liability - investment realization (a) (3,541) Other adjustments Adjustments on financial assets - subsidiaries 10,295 Taxes on other adjustments (3,500) Attributed to non-controlling interest (2,721) Balance as of December 31, 2022 593,382 Actuarial liabilities Post employment benefits (379,126) Taxes on adjustments 129,007 Realization of equity evaluation adjustment Deemed cost of fixed assets (49,322) Taxes on adjustments 16,769 Other adjustments Adjustments on financial assets - subsidiaries (6,373) Taxes on other adjustments 2,167 Attributed to non-controlling interest 546 Balance as of December 31, 2023 (b) 307,050 (a) Realization of Copel SER's actuarial gain after the transfer of all employees to Copel's other wholly-owned subsidiaries. (b) The balance includes R$ 1,424 of adjustment to the equity valuation of the discontinued operation. The variation in the equity valuation adjustment of the discontinued operation in 2023 resulting from actuarial liability adjustments was R$1,650.
Schedule of changes in equity value adjustments	Schedule of changes in equity value adjustments Parent Company 12.31.2023 12.31.2022 12.31.2021 Calculation basis for dividends Net income for the year 2,258,810 1,112,007 4,952,573 Legal Reserve (5%) (112,941) (55,600) (247,629) Realization of equity evaluation adjustment 32,553 36,513 46,575 Calculation basis for minimum mandatory dividends 2,178,422 1,092,920 4,751,519 Proposed dividends Interest on own capital - gross value 958,000 970,000 522,809 Interim dividends - - 1,197,003 Dividends - PNA shares - 258 - Additional proposed dividends 131,211 - 1,368,675 Total proposed distribution 1,089,211 970,258 3,088,487 Gross value of dividends per class of shares: Ordinary shares 454,539 357,961 1,120,747 Class “A” preferred shares 1,502 1,407 3,658 Class “B” preferred shares 633,170 610,890 1,964,082 Gross value of dividends per share: Ordinary shares 0.34557 0.33393 1.06323 Class “A” preferred shares 0.48035 0.44976 1.16956 Class “B” preferred shares 0.38012 0.36732 1.16956 Gross value of dividends per share - Units (a) 1.64173 1.86606 5.74147 (a) The Units program was discontinued in December/2023. The gross value of dividends per Units only considers the advance approved on September 20, 2023.
Schedule of earnings per share - basic and diluted	Schedule of earnings per share - basic and diluted Continuing Discontinued Continuing Discontinued Continuing Discontinued operations operations 12.31.2023 operations operations 12.31.2022 operations operations 12.31.2021 Basic and diluted numerator Basic and diluted earnings allocated by classes of shares, allocated to controlling shareholders Common shares 863,846 38,574 902,420 455,053 (45,654) 409,399 1,285,033 614,587 1,899,620 Class “A” preferred shares 2,729 116 2,845 1,724 (149) 1,575 4,087 1,821 5,908 Class “B” preferred shares 1,291,502 62,043 1,353,545 781,042 (80,009) 701,033 2,152,765 894,280 3,047,045 2,158,077 100,733 2,258,810 1,237,819 (125,812) 1,112,007 3,441,885 1,510,688 4,952,573 Basic and diluted denominator Weighted average of shares (in thousands) Common shares 1,148,504,091 1,148,504,091 1,148,504,091 1,054,090,460 1,054,090,460 1,054,090,460 1,176,755,935 1,176,755,935 1,176,755,935 Class “A” preferred shares 3,128,000 3,128,000 3,128,000 3,128,000 3,128,000 3,128,000 3,171,194 3,171,194 3,171,194 Class “B” preferred shares 1,679,335,291 1,679,335,291 1,679,335,291 1,679,335,290 1,679,335,290 1,679,335,290 1,556,626,621 1,556,626,621 1,556,626,621 2,830,967,382 2,830,967,382 2,830,967,382 2,736,553,750 2,736,553,750 2,736,553,750 2,736,553,750 2,736,553,750 2,736,553,750 Basic and diluted earnings per share attributable to controlling shareholders Common shares 0.75215 0.03359 0.78574 0.43170 (0.04331 0.38839 1.09201 0.52228 1.61429 Class “A” preferred shares 0.87237 0.03694 0.90931 0.55106 (0.04763 0.50343 1.28802 0.57450 1.86252 Class “B” preferred shares 0.76906 0.03694 0.80600 0.46509 (0.04764 0.41745 1.38297 0.57450 1.95747

Net Operating Revenue (Tables)

Net Operating Revenue (Tables)	12 Months Ended
	Dec. 31, 2023
Net Operating Revenue
Schedule of net operating revenue	Schedule of net operating revenue Service Net revenue Gross PIS/Pasep ICMS Sectorial tax Restated Restated revenues and Cofins (VAT) charges (ISSQN) 12.31.2023 12.31.2022 12.31.2021 Electricity sales to final customers 10,384,872 (846,531) (1,234,983) (357,190) - 7,946,168 7,510,037 7,237,677 Electricity sales to distributors 4,235,612 (553,593) (17,038) (62,193) - 3,602,788 3,814,409 3,801,277 Use of the main distribution and transmission grid 10,930,593 (913,793) (1,481,845) (2,532,763) - 6,002,192 4,828,841 5,295,074 Construction income 2,333,787 - - - - 2,333,787 2,164,134 1,940,337 Fair value of assets from the indemnity for the concession 62,167 - - - - 62,167 79,169 108,733 Result of sectorial financial assets and liabilities 1,070,196 (98,993) - - - 971,203 1,676,936 2,270,859 Other operating revenue 629,792 (64,508) (34) - (4,087) 561,163 461,815 322,259 29,647,019 (2,477,418) (2,733,900) (2,952,146) (4,087) 21,479,468 20,535,341 20,976,216
Schedule of revenue by type and/or class of customers	Schedule of revenue by type and/or class of customers Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Electricity sales to final customers 10,384,872 11,392,957 12,296,456 Consumers - Power distribution 6,779,582 7,962,325 Free consumers 2,723,661 2,692,303 2,203,320 Donations and grants 881,629 738,329 671,752 Electricity sales to distributors 4,235,612 4,534,515 4,529,478 Bilateral contracts 2,112,486 2,923,509 2,390,859 Regulated contracts 1,582,836 1,033,405 1,026,124 Electric Energy Trade Chamber - CCEE 425,920 459,162 978,013 Effective interest - grant bonus (Note 9.2) 114,370 118,439 134,482 Use of the main distribution and transmission grid 10,930,593 9,843,657 10,088,231 Consumers 10,058,379 8,936,568 Concessionaires and generators 106,564 86,160 79,493 Operating and maintenance income - O&M and interest income 765,650 820,929 1,071,975 Construction income 2,333,787 2,164,134 1,940,337 Power distribution service concession 2,234,542 2,048,022 1,700,889 Power transmission concession (a) 99,245 116,112 239,448 Fair value of assets from the indemnity for the concession 62,167 79,169 108,733 Result of sectorial financial assets and liabilities 1,070,196 1,847,863 2,502,324 Other operating revenue 629,792 522,746 358,902 Leasing and rent (30.2) 464,184 374,801 253,049 Fair value in the purchase and sale of power 5,045 32,747 - Income from rendering of services 41,891 59,048 91,901 Other income 118,672 56,150 13,952 GROSS OPERATING REVENUE 29,647,019 30,385,041 31,824,461 (-) Pis/Pasep and Cofins (2,477,418) (2,516,317) (2,532,675) (-) ICMS (VAT) (2,733,900) (3,657,564) (4,822,236) (-) Service tax (ISSQN) (4,087) (6,351) (6,992) (-) Sectorial charges (30.3) (2,952,146) (3,669,468) (3,486,342) NET OPERATING REVENUE 21,479,468 20,535,341 20,976,216 (a) The balance contains the amount of construction revenue, the construction margin and the efficiency gain or loss as detailed in Note 10.3
Schedule of revenues from leases and rentals	Schedule of revenues from leases and rentals 12.31.2023 12.31.2022 12.31.2021 Equipment and structures 461,992 373,036 251,953 Facilities sharing 2,192 1,765 1,096 464,184 374,801 253,049
Schedule of regulatory charges	Schedule of regulatory charges Restated Restated 12.31.2023 12.31.2022 12.31.2021 Energy Development Account - "CDE " - Power distribution service concession (30.3.1) 2,659,092 2,670,262 1,737,716 Other charges - rate flags (30.3.2) 1,216 724,414 1,480,361 Research and development and energy efficiency - R&D and EEP 161,039 153,152 168,591 Global Reversion Reserve - RGR quota 46,750 42,103 44,372 Energy Development Account - "CDE " - Power transmission concession 68,901 65,460 42,973 Inspection fee 15,148 14,077 12,329 2,952,146 3,669,468 3,486,342
Schedule of energy development account - CDE	Schedule of energy development account - CDE Period 12.31.2023 12.31.2022 12.31.2021 "CDE USO" Quotas 2,201,372 2,321,875 1,534,490 Covid Account 183,444 183,444 107,009 Water shortage 1,725 - - Preliminary injunctions ( 963 - - 2,385,578 2,505,319 1,641,499 "CDE ENERGIA" Covid Account 164,943 164,943 96,217 Water shortage 43,453 - - Distributed Generation 65,118 - - 273,514 164,943 96,217 2,659,092 2,670,262 1,737,716 (a) "CDE Uso": Aneel Resolution No. 3,175/2023 (April-December/23); Aneel Resolution No. 3,165/2022 (January-March/23), Aneel Resolution No. 3,034/2022 (May-December/22); Aneel Resolution No. 3,004/2021 (January-April/22). (b) "CDE Uso" and "CDE Energia" - Covid Account: Aneel Order No. 939/2021 (June/21 to December/25). (c) "CDE Uso" and "CDE Energia" - Water shortage: Aneel Order No. 10,939/2022 and Aneel Resolution No. (d) "CDE Energia" - Distributed Generation: Aneel Resolution No. 3,175/2023 (June-December/23). (e) CDE injunctions: refer to tariff differences returned to the consumer, as published in Aneel Order No. 3225/2022, the amounts being deducted from the monthly CDE quotas in order to guarantee neutrality for the distributor, as established in Aneel Order No. 1576/2016.

Operating Costs and Expenses (T

Operating Costs and Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of operating costs and expenses	Schedule of operating costs and expenses Consolidated General and Other Operational Selling administrative operational Restated Restated costs expenses expenses expenses, net 12.31.2023 12.31.2022 12.31.2021 Non-manageable costs and expenses Electricity purchased for resale (31.1) (7,716,190) - - - (7,716,190) (8,096,910) (9,503,743) Charge of the main distribution and transmission grid (2,896,710) - - - (2,896,710) (2,487,997) (2,473,700) Materials and supplies for power electricity (17,654) - - - (17,654) (9,349) - (10,630,554) - - - (10,630,554) (10,594,256) (11,977,443) Manageable costs and expenses Personnel and management (31.2) (1,281,861) - (596,471) - (1,878,332) (977,904) (1,505,968) Pension and healthcare plans (Note 22.3) (177,275) - (82,884) - (260,159) (260,197) (243,019) Materials (82,419) - (20,248) - (102,667) (90,541) (66,188) Third-party services (31.3) (735,766) (180) (260,366) - (996,312) (754,551) (636,616) Credit losses, provisions and reversals (31.4) 177,693 (109,435) - (160,493) (92,235) (717,531) (294,844) Other operational costs and expenses, net (31.6) (253,062) (43,023) (57,554) (76,905) (430,544) (489,318) (356,291) (2,352,690) (152,638) (1,017,523) (237,398) (3,760,249) (3,290,042) (3,102,926) Other Depreciation and amortization (1,278,464) - (60,514) (43,062) (1,382,040) (1,233,097) (1,017,292) Construction cost (31.5) (2,319,720) - - - (2,319,720) (2,137,188) (1,888,622) Hydrological risk renegotiation - GSF - - - - - - 1,570,543 (3,598,184) - (60,514) (43,062) (3,701,760) (3,370,285) (1,335,371) (16,581,428) (152,638) (1,078,037) (280,460) (18,092,563) (17,254,583) (16,415,740)
Schedule of electricity purchased for resale	Schedule of electricity purchased for resale Consolidated 12.31.2023 12.31.2022 12.31.2021 Purchase of Energy in the Regulated Environment - CCEAR 3,658,852 3,538,507 3,872,427 Itaipu Binacional 980,302 1,460,955 1,787,691 Electric Energy Trade Chamber - CCEE 431,303 370,207 1,673,116 Bilateral contracts 1,998,640 2,609,713 2,578,241 Program for incentive to alternative energy sources - Proinfa 370,495 437,461 271,435 Micro and mini generators 1,125,857 675,804 360,371 (-) PIS/Pasep/Cofins taxes on electricity purchased for resale (849,259) (995,737) (1,075,356) 7,716,190 8,096,910 9,503,743
Schedule of personnel and management	Schedule of personnel and management Restated Restated 12.31.2023 12.31.2022 12.31.2021 Personnel Salaries and management fees (a) 742,449 625,237 663,667 Social charges on payroll 220,148 207,364 218,043 Meal and education allowance 109,307 95,229 99,567 Voluntary retirement program (31.2.1) 610,057 (9,315) 139,232 1,681,961 918,515 1,120,509 Management Salaries and management fees 17,889 15,606 15,332 Social charges on payroll 4,559 3,872 3,832 Other expenses 261 256 254 22,709 19,734 19,418 Provisions for performance and profit sharing of employees and administrators 173,662 39,655 366,041 1,878,332 977,904 1,505,968 (a) In 2023, were recorded R$138,173 referring to vacation benefit indemnity approved by the Collective Bargaining Agreement on January 19, 2023.
Schedule of third party services	Schedule of third party services Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Maintenance of electrical system 430,954 311,553 266,601 Maintenance of facilities 117,981 89,741 97,056 Communication, processing and transmission of data 107,818 91,101 64,273 Consumer service / call center 100,574 83,203 66,733 Consulting and audit (a) 81,904 49,882 35,429 Meter reading and bill delivery 58,734 53,660 52,831 Other services 98,347 75,411 53,693 996,312 754,551 636,616 (a) The balance includes the amount of R$21,059 relating to the costs of obtaining waiver, in compliance with the covenants (Notes 20.3 and 21.3).
Schedule of credit losses, provisions and reversals	Schedule of credit losses, provisions and reversals Restated Restated 12.31.2023 12.31.2022 12.31.2021 Provision for legal claims (a) 157,668 623,742 174,225 Impairment (reversal of impairment) of assets Power generation concession contract (Note 9.3) (3,193) 9,061 (2,604) Property, plant and equipment - generation segment (Note 16.4) (174,500) (34,435) (9,161) Expected credit losses (reversal of losses) - Trade accounts and Other receivables 109,435 124,068 127,837 Tax credits estimated losses 2,825 (4,905) 4,547 Provision (reversal) for losses on equity interests - - - 92,235 717,531 294,844 (a) Variation mainly due to the closure of the Arbitral Proceedings (Note 40.1)
Schedule of construction costs	Schedule of construction costs Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Materials 1,409,633 1,227,418 1,085,743 Third party services 689,886 694,306 618,400 Personnel 184,246 171,369 155,182 Other 35,955 44,095 29,297 2,319,720 2,137,188 1,888,622
Schedule of other operating costs and expenses, net	Schedule of other operating costs and expenses, net Consolidated Restated Restated 12.31.2023 12.31.2022 12.31.2021 Financial offset for the use of water resources 152,604 142,270 85,545 Collection charge 43,022 47,923 50,371 Net losses (gains) in the decommissioning and disposal of assets 45,596 35,483 (74) Leasing and rent 30,528 33,316 19,933 Insurance 48,914 41,505 32,866 Taxes 23,463 59,188 41,268 Fair value of power generation concession assets - 26,451 - Aneel inspection fee 18,248 15,683 15,303 Compensation 21,699 14,703 48,679 Donations, contributions, grants, tax incentives (a) 8,808 6,521 37,867 Advertising and publicity Associação das Emissoras de Radiodifusão do Paraná - AERP 12,727 11,789 11,400 Publicity 9,772 9,835 10,918 Sponsorship 3,530 2,620 897 Talento Olímpico Paranaense - TOP 5,225 4,665 4,750 Other net income, costs and expenses (b) 6,408 37,366 (3,432) 430,544 489,318 356,291 (a) The balance includes the Company's social investments in education, culture, health, sports, among others, including incentive donations used as a tax benefit. (b) The variation mainly refers to the increase in expense recovery in 2023 compared to 2022.

Financial Results (Tables)

Financial Results (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Results
Schedule of financial results	Schedule of financial results Restated Restated 12.31.2023 12.31.2022 12.31.2021 Financial income Return on financial investments 540,672 406,270 146,408 Arrears charges on bills 200,341 265,818 320,469 Interest on taxes to be offset 89,938 63,810 36,649 Monetary variation and adjustment to present value of accounts - payable related to the concession (Note 25.1) 69,059 2,720 5,373 Remuneration of net sectorial assets and liabilities (Note 8) 62,795 146,753 35,902 Income and monetary restatement of judicial deposits 55,092 42,846 21,167 Exchange rate variation over the Itaipu power purchase 17,073 43,946 30,043 Other financial income 75,660 25,748 81,790 (-) Pis/Pasep and Cofins taxes on financial income (41,514) (41,498) (41,216) 1,069,116 956,413 901,605 ( - ) Financial expenses Monetary and exchange variation and debt charges 1,763,555 1,479,057 855,814 Monetary restatement on the provision for legal claims (Note 28.1) 77,715 - 8,621 Restatement of provision for allocation of PIS and Cofins credits (Note 12.2.1) 58,518 29,324 - Monetary variation and adjustment to present value of accounts payable related to the concession (Note 25.1) 140,214 142,673 200,629 PIS/Pasep/Cofins taxes on interest on capital 101,251 107,720 34,382 Interest on tax installments 39,569 38,111 13,618 Interest on R&D and EEP (Note 24.1) 26,009 33,810 15,115 Interest on lease liabilities (Note 26.2) 24,292 19,441 13,176 Exchange rate variation over the Itaipu power purchase 10,605 27,584 58,814 Remuneration of net sectorial assets and liabilities (Note 8) 4,542 11,208 3,744 Other financial expenses 27,836 61,999 21,869 2,274,106 1,950,927 1,247,970 (1,204,990) (994,514) (346,365) (-) Initial recognition of the restatement of provision for allocation of PIS and Cofins credits (Note 12.2.1) - 1,011,370 - Net (1,204,990) (2,005,884) (346,365)

Operating Segments (Tables)

Operating Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Operating Segments
Schedule of assets by reportable segment	Schedule of assets by reportable segment ASSETS Electric Energy GAS Holding and Services Reclassi- Intersegment operations Total 12.31.2023 GET DIS COM TOTAL ASSETS 26,663,528 21,831,127 1,824,990 1,023,624 6,026,072 1,446,991 (2,997,258) 55,819,074 CURRENT ASSETS 3,841,190 5,153,666 1,074,359 240,017 4,994,382 276,597 (1,864,481) 13,715,730 NONCURRENT ASSETS 22,822,338 16,677,461 750,631 783,607 1,031,690 1,170,394 (1,132,777) 42,103,344 Long term assets 6,966,439 8,229,821 740,114 73,274 795,749 171,431 (633,391) 16,343,437 Investments 3,345,350 443 - - 166,004 - - 3,511,797 Property, plant and equipment 11,060,949 - 770 - 52,305 288,602 (577,205) 10,825,421 Intangible assets 1,341,216 8,317,327 5,784 699,697 7,247 699,725 99,093 11,170,089 Right-of-use asset 108,384 129,870 3,963 10,636 10,385 10,636 (21,274) 252,600 ASSETS Electric Energy GAS Holding and Services Intersegment operations Total 12.31.2022 GET DIS COM TOTAL ASSETS 24,917,856 20,538,815 1,808,971 1,083,713 2,244,405 (890,060) 49,703,700 CURRENT ASSETS 3,237,725 4,937,240 990,867 282,714 1,311,618 (1,432,915) 9,327,249 NONCURRENT ASSETS 21,680,131 15,601,575 818,104 800,999 932,787 542,855 40,376,451 Long term assets 6,819,202 8,200,557 809,498 59,505 732,365 (178,982) 16,442,145 Investments 3,163,152 534 - - 162,045 - 3,325,731 Property, plant and equipment 10,054,763 - 541 - 14,164 - 10,069,468 Intangible assets 1,559,776 7,257,827 6,193 726,107 5,987 721,837 10,277,727 Right-of-use asset 83,238 142,657 1,872 15,387 18,226 - 261,380
Schedule of statement of income by reportable segment	Schedule of statement of income by reportable segment STATEMENT OF INCOME Electric Energy GAS Holding and Services Reclassi- Inter- Total GET 12.31.2023 GER TRA DIS COM CONTINUING OPERATIONS NET OPERATING REVENUE 4,179,457 1,096,351 15,085,707 4,056,904 978,581 - (977,148) (2,940,384) 21,479,468 Net operating revenue - third-parties 1,764,212 687,829 15,048,581 3,978,846 17,014 - (17,014) - 21,479,468 Net operating revenue - between segments 2,415,245 408,522 37,126 78,058 961,567 - (960,134) (2,940,384) - OPERATING COSTS AND EXPENSES (2,372,792) (474,506) (13,983,117) (3,948,286) (814,455) (218,272) 778,481 2,940,384 (18,092,563) Energy purchased for resale (214,198) (14,741) (6,074,752) (3,908,484) - - 3,282 2,492,703 (7,716,190) Charges for use of the main transmission grid (658,229) - (2,715,273) - - - 33,873 442,919 (2,896,710) Personnel and management (368,744) (247,393) (1,174,906) (21,133) (43,201) (72,537) 49,582 - (1,878,332) Pension and healthcare plans (49,626) (33,003) (167,533) (1,877) (6,222) (8,853) 6,955 - (260,159) Materials and supplies (20,937) (5,583) (74,501) (77) (1,574) (1,609) 1,614 - (102,667) Raw materials and supplies for generation (19,113) - - - - - 158 1,301 (17,654) Natural gas and supplies for gas business - - - - (678,885) - 678,885 - - Third party services (242,712) (50,019) (643,999) (3,389) (13,861) (68,186) 22,517 3,337 (996,312) Depreciation and amortization (843,480) (16,207) (521,301) (2,003) (41,148) (4,700) 46,799 - (1,382,040) Provision for litigations (8,204) (12,777) (101,960) (233) (263) (44,815) 10,584 - (157,668) Reversal of impairment of assets 285,825 - - - - - (108,132) - 177,693 Other estimated losses, provisions and reversals (7,109) (2,334) (99,123) (3,694) (285) - 285 - (112,260) Construction cost - (85,181) (2,234,539) - (17,010) - 17,010 - (2,319,720) Other operating costs and expenses, net (226,265) (7,268) (175,230) (7,396) (12,006) (17,572) 15,069 124 (430,544) EQUITY IN EARNINGS OF INVESTEES 16,651 283,939 - - - 7,219 - - 307,809 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,823,316 905,784 1,102,590 108,618 164,126 (211,053) (198,667) - 3,694,714 Financial income 333,990 66,922 479,944 38,577 36,559 182,829 (46,362) (23,343) 1,069,116 Financial expenses (791,547) (344,524) (955,046) (717) (48,316) (203,206) 45,907 23,343 (2,274,106) OPERATING PROFIT (LOSS) 1,365,759 628,182 627,488 146,478 152,369 (231,430) (199,122) - 2,489,724 Income tax and social contribution (228,373) 1,779 (58,368) (40,928) (40,750) 4,962 7,621 - (354,057) NET INCOME (LOSS) FROM CONTINUING OPERATIONS 1,137,386 629,961 569,120 105,550 111,619 (226,468) (191,501) - 2,135,667 Result of discontinued operations - - - - - - 191,501 - 191,501 NET INCOME (LOSS) 1,137,386 629,961 569,120 105,550 111,619 (226,468) - - 2,327,168 STATEMENT OF INCOME Electric Energy GAS Holding and Services Reclassi- Inter- Total Restated GET 12.31.2022 GER TRA DIS COM CONTINUING OPERATIONS NET OPERATING REVENUES 4,099,740 1,140,734 13,903,300 4,938,368 1,297,034 8,014 (1,392,380) (3,459,469) 20,535,341 Net operating revenue - third-parties 1,369,563 781,448 13,866,122 4,608,702 1,293,872 8,014 (1,392,380) - 20,535,341 Net operating revenue - between segments 2,730,177 359,286 37,178 329,666 3,162 - - (3,459,469) - OPERATING COSTS AND EXPENSES (2,766,048) (303,450) (13,418,798) (4,814,710) (1,076,181) (570,344) 1,424,916 3,459,469 (18,065,146) Energy purchased for resale (386,210) - (5,980,124) (4,790,427) - - - 3,059,851 (8,096,910) Charges for use of the main transmission grid (599,422) - (2,313,203) - - - 32,530 392,098 (2,487,997) Personnel and management (207,684) (123,528) (599,121) (12,712) (42,166) (41,651) 48,958 - (977,904) Pension and healthcare plans (48,973) (30,948) (169,493) (1,787) (5,366) (9,614) 5,984 - (260,197) Materials and supplies (13,227) (5,297) (71,302) (53) (1,644) (924) 1,906 - (90,541) Raw materials and supplies for generation (123,279) - - - - - 111,060 2,870 (9,349) Natural gas and supplies for gas business - - - - (939,516) - 939,516 - - Third party services (207,239) (37,041) (505,407) (2,665) (13,316) (41,702) 46,192 6,627 (754,551) Depreciation and amortization (783,828) (13,692) (454,307) (353) (44,190) (4,612) 67,885 - (1,233,097) Provision (reversal) for litigations (17,503) (951) (162,414) 31 (24) (445,741) 2,860 - (623,742) Impairment of assets (82,758) - - - (1,629) - 109,761 - 25,374 Other estimated losses, provisions and reversals (992) 3,065 (119,481) (1,755) (1,064) - 1,064 - (119,163) Construction cost - (89,166) (2,048,022) - (12,024) - 12,024 - (2,137,188) Provision for allocation of PIS and Cofins credits - - (810,563) - - - - - (810,563) Other operating costs and expenses, net (294,933) (5,892) (185,361) (4,989) (15,242) (26,100) 45,176 (1,977) (489,318) EQUITY IN EARNINGS OF INVESTEES 20,370 450,235 - - - 7,972 - - 478,577 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 1,354,062 1,287,519 484,502 123,658 220,853 (554,358) 32,536 - 2,948,772 Financial income 210,356 58,514 593,726 32,667 56,730 87,621 (76,424) (6,777) 956,413 Financial expenses (669,382) (272,287) (752,097) (291) (28,290) (271,934) 36,577 6,777 (1,950,927) Update of provision for allocation of PIS and Cofins credits - - (1,011,370) - - - - - (1,011,370) OPERATING PROFIT (LOSS) 895,036 1,073,746 (685,239) 156,034 249,293 (738,671) (7,311) - 942,888 Income tax and social contribution (241,816) (56,354) 455,465 (47,659) (70,092) 159,578 81,977 - 281,099 NET INCOME(LOSS) FROM CONTINUING OPERATIONS 653,220 1,017,392 (229,774) 108,375 179,201 (579,093) 74,666 - 1,223,987 Result of discontinued operations - - - - - - (74,666) - (74,666) NET INCOME (LOSS) 653,220 1,017,392 (229,774) 108,375 179,201 (579,093) - - 1,149,321 STATEMENT OF INCOME Electric Energy TEL (a) GAS Holding and Services Reclassi- Reclassi- Inter- Total Restated GET 12.31.2021 GER TRA DIS COM CONTINUING OPERATIONS NET OPERATING REVENUES 6,185,468 1,541,080 14,836,392 4,536,414 243,611 783,277 40,478 (228,379) (3,008,071) (3,954,054) 20,976,216 Net operating revenue - third-parties 3,823,917 1,181,374 14,785,432 3,395,592 228,379 757,494 40,478 (228,379) (3,008,071) - 20,976,216 Net operating revenue - between segments 2,361,551 359,706 50,960 1,140,822 15,232 25,783 - - - (3,954,054) - OPERATING COSTS AND EXPENSES (3,312,461) (457,137) (13,669,382) (4,478,439) (222,883) (654,643) (246,871) 81,805 2,488,823 4,055,448 (16,415,740) Energy purchased for resale (1,279,857) - (7,277,499) (4,450,586) - - - - - 3,504,199 (9,503,743) Charges for use of the main transmission grid (524,562) - (2,363,451) - - - - - 27,941 386,372 (2,473,700) Personnel and management (281,498) (167,041) (905,338) (18,568) (39,365) (39,121) (99,926) - 44,889 - (1,505,968) Pension and healthcare plans (44,166) (27,954) (155,774) (1,547) (6,289) (5,154) (7,889) - 5,754 - (243,019) Materials and supplies (9,863) (4,161) (51,722) (17) (965) (3,590) (471) 965 3,634 2 (66,188) Raw materials and supplies for generation (1,878,815) - - - - - - - 1,854,948 23,867 - Natural gas and supplies for gas business - - - - - (506,065) - - 506,065 - - Third party services (203,823) (30,699) (450,752) (2,925) (38,690) (13,850) (26,147) 38,690 69,983 21,597 (636,616) Depreciation and amortization (616,267) (11,431) (406,632) (234) (77,901) (41,178) (3,515) 1,893 65,247 72,726 (1,017,292) Provision (reversal) for litigations (25,238) (9,151) (89,662) (295) 4,845 (15,510) (50,215) (4,845) 15,846 - (174,225) Impairment of assets 150,697 (155) - - 5,156 (15,688) - (5,156) (123,089) - 11,765 Other estimated losses, provisions and reversals (1,041) (3,498) (127,334) (511) (8,612) 2,611 (28,662) 8,612 (2,611) 28,662 (132,384) Construction cost - (187,733) (1,700,889) - - (11,222) - - 11,222 - (1,888,622) Hydrological risk renegotiation (GSF) 1,570,543 - - - - - - - - - 1,570,543 Other operating costs and expenses, net (168,571) (15,314) (140,329) (3,756) (61,062) (5,876) (30,046) 41,646 8,994 18,023 (356,291) EQUITY IN EARNINGS OF INVESTEES 16,596 339,774 - - - - 9,944 - - - 366,314 PROFIT (LOSS) BEFORE FINANCIAL INCOME AND TAX 2,889,603 1,423,717 1,167,010 57,975 20,728 128,634 (196,449) (146,574) (519,248) 101,394 4,926,790 Financial income 128,461 19,542 457,697 14,151 19,183 19,422 313,617 (19,180) (30,444) (20,844) 901,605 Financial expenses (506,541) (160,961) (391,228) (211) (44,928) (9,605) (211,708) 44,928 11,440 20,844 (1,247,970) OPERATING PROFIT (LOSS) 2,511,523 1,282,298 1,233,479 71,915 (5,017) 138,451 (94,540) (120,826) (538,252) 101,394 4,580,425 Income tax and social contribution (675,107) (262,395) (375,597) (18,190) (6,284) (38,860) 93,879 47,648 81,108 (24,726) (1,178,524) NET INCOME(LOSS) FROM CONTINUING OPERATIONS 1,836,416 1,019,903 857,882 53,725 (11,301) 99,591 (661) (73,178) (457,144) 76,668 3,401,901 Result of discontinued operations - - - - - - 1,116,379 73,178 457,144 - 1,646,701 NET INCOME (LOSS) 1,836,416 1,019,903 857,882 53,725 (11,301) 99,591 1,115,718 - - 76,668 5,048,602 NET INCOME (LOSS) (a) TEL segment discontinued in 2021; reclassifications arising from the divestment process of Copel Telecomunicações, completed in August/2021.
Schedule of additions to noncurrent assets by reportable segment	Schedule of additions to noncurrent assets by reportable segment Electric Energy GAS Holding and Services Total 12.31.2023 GET DIS COM Contract assets - 1,966,034 - 25,510 - 1,991,544 Property, plant and equipment 410,673 - 303 - 44,066 455,042 Intangible assets 10,280 - 1,280 - 1,828 13,388 Right-of-use asset 41,314 34,958 444 (1,363) 7,533 82,886 The table above includes R$ 118,002 Electric Energy GAS Holding and Services Total 12.31.2022 GET DIS COM Contract assets - 1,848,201 - 13,955 - 1,862,156 Property, plant and equipment 480,852 - 290 - 4,479 485,621 Intangible assets 4,368 - 2,318 - 1,633 8,319 Right-of-use asset 17,020 91,584 227 5,408 2,756 116,995

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of fair value of financial instruments	Schedule of fair value of financial instruments Consolidated 12.31.2023 12.31.2022 Note Level Book value Fair value Book value Fair value Financial assets Fair value through profit or loss Cash and cash equivalents (a) 5 1 5,634,623 5,634,623 2,678,457 2,678,457 Bonds and securities (b) 6 2 495,495 495,495 431,056 431,056 Accounts receivable - distribution concession (c) 9.1 3 1,954,679 1,954,679 1,442,819 1,442,819 Accounts receivable - generation concession (c) 9.3 3 71,835 71,835 68,642 68,642 Fair value in the purchase and sale of power (d) 11 3 1,101,684 1,101,684 1,081,758 1,081,758 Other temporary investments (e) 1 17,864 17,864 15,372 15,372 Other temporary investments (e) 2 13,864 13,864 10,247 10,247 9,290,044 9,290,044 5,728,351 5,728,351 Amortized cost Collaterals and escrow accounts (a) 9 9 157 157 Trade accounts receivable (a) 7 3,866,429 3,866,429 3,451,869 3,451,869 Sectorial financial assets (a) 8 30,946 30,946 381,398 381,398 Accounts receivable - concessions - bonus from the grant (g) 9.2 792,741 893,275 766,832 866,653 4,690,125 4,790,659 4,600,256 4,700,077 Fair value through other comprehensive income Certified Emission Reductions - CERs (j) 3,922 3,922 10,295 10,295 3,922 3,922 10,295 10,295 Total financial assets 13,984,091 14,084,625 10,338,902 10,438,723 Financial liabilities Fair value through profit or loss Fair value in the purchase and sale of power (d) 27 3 753,584 753,584 738,703 738,703 753,584 753,584 738,703 738,703 Amortized cost Sectorial financial liabilities (a) 8 503,991 503,991 483,255 483,255 ICMS installment payment (f) 12.2.3 41,286 37,777 48,320 43,419 Special Tax Regularization Program - Pert (f) 12.2 379,724 322,711 404,075 ;340,025 PIS and Cofins to be refunded to consumers (a) 12.2.1 731,726 731,726 1,995,158 1,995,158 Accounts payable to suppliers (a) 19 2,285,573 ;2,285,573 2,215,470 2,215,470 Loans and financing (f) 20 5,387,977 5,138,930 4,694,957 4,171,789 Debentures (h) 21 9,738,006 9,699,171 7,887,077 7,688,396 Accounts payable related to concession (i) 25 893,855 1,018,630 937,542 1,051,710 19,962,138 19,738,509 18,665,854 17,989,222 Total financial liabilities 20,715,722 20,492,093 19,404,557 18,727,925 Different levels are defined as follows: Level 1 : Obtained from quoted prices (not adjusted) in active markets for identical assets and liabilities; Level 2: obtained through other variables in addition to quoted prices included in Level 1, which are observable for the assets or liabilities; Level 3: obtained through assessment techniques which include variables for the assets or liabilities, which however are not based on observable market data.
Schedule of credit risk with their contractual obligations	Schedule of credit risk with their contractual obligations Consolidated Exposure to credit risk 12.31.2023 12.31.2022 Cash and cash equivalents (a) 5,634,623 2,678,457 Bonds and securities (a) 495,495 431,056 Pledges and restricted deposits linked (a) 9 157 Trade accounts receivable (b) 3,866,429 3,451,869 Sectorial financial assets (c) 30,946 381,398 Accounts receivable - distribution concession (c) 1,954,679 1,442,819 Accounts receivable - concessions - bonus from the grant (d) 792,741 766,832 Accounts receivable - generation concessions (e) 71,835 68,642 Other temporary investments (f) 31,728 25,619 12,878,485 9,246,849 a) The Company manages the credit risk of its assets in accordance with its policy of investing financial resources in federal banking institutions or in private banks with low credit risk, according to the local rating of the main rating agencies. b) Risk of losses resulting from difficulties to receive amounts billed to customers related to internal and external factors. To mitigate this type of risk, the Company manages its accounts receivable, detecting customers most likely to default, implementing specific collection policies and suspending the supply and/or recording of energy and the provision of service, as established in contract and regulatory standards. c) Management considers the risk of this credit to be reduced, since the agreements signed guarantee the unconditional right to receive cash at the end of the concession to be paid by the Granting Authority, corresponding to the costs and investments not recovered through the distribution electrical energy tariff. d) Management considers the risk of such credit to be low, as the contract for the sale of energy by quotas guarantees the receipt of an Annual Generation Revenue - RAG, which includes the annual amortization of this amount during the concession term. e) For the generation concession assets, Aneel published Normative Resolution 596/2013, which deals with the definition of criteria for calculating the New replacement value (VNR), for the purposes of indemnification. In July 2021, Normative Resolution No. 942/2021 was published, later covered by Normative Resolution No. 1027/2022, which regulated the calculation of these values through the presentation of appraisal reports to be prepared by accredited companies. In August 2022, Copel filed with Aneel the assessment reports related to the residual values, with a base date of July 2015, for the HPP Governador Parigot de Souza - GPS and HPP Mourão - MOU, which, since January 2023, are being inspected by the regulatory agency. Management's expectation of indemnification for these assets supports recoverability of the balances recorded. f) Risk arising from the possibility of the Company incurring losses due to stock market volatility. This type of risk involves external factors and is being managed through periodic assessments of the variations in the market.
Schedule of liquidity risk	Schedule of liquidity risk Consolidated Less than 1 to 3 3 months 1 to 5 Over Interest (a) 1 month months to 1 year years 5 years Total 12.31.2023 Loans and financing Note 20 41,912 177,623 842,349 3,215,105 3,369,102 7,646,091 Debentures Note 21 116,823 12,567 1,885,073 7,556,981 3,819,348 13,390,792 Accounts payable related Rate of return + to concession IGP-M and IPCA 9,152 18,323 83,621 476,872 1,754,922 2,342,890 Accounts payable to suppliers - 1,997,850 216,264 16,393 55,066 - 2,285,573 PIS and Cofins to be refunded to consumers Note 12.2.1 - - 558,591 231,114 - 789,705 Special Tax Regularization Program - Pert Selic 5,234 10,564 49,005 295,609 89,727 450,139 ICMS installment payment Selic 953 1,922 8,902 34,709 - 46,486 Sectorial financial liabilities Selic 40,037 81,141 381,780 32,158 - 535,116 Lease liability Note 26 1,960 3,913 14,253 57,921 319,791 397,838 2,213,921 522,317 3,839,967 11,955,535 9,352,890 27,884,630 (a) Effective interest rate - weighted average.
Schedule of sensitivity analysis of foreign currency risk	Schedule of sensitivity analysis of foreign currency risk . Baseline Projected scenarios Foreign exchange risk Risk 12.31.2023 Probable Scenario 1 Scenario 2 . Financial liabilities Suppliers Itaipu USD appreciation (194,730) (3,166) (52,639) (102,113) (194,730) (3,166) (52,639) (102,113)
Schedule of gain (losses) on operations with derivative financial instruments	Schedule of gain (losses) on operations with derivative financial instruments . Baseline Projected scenarios Interest rate risk and monetary variation Risk 12.31.2023 Probable Scenario 1 Scenario 2 . Financial assets Bonds and securities Low CDI/Selic 495,495 44,593 33,445 22,296 Collaterals and escrow accounts Low CDI/Selic 9 1 1 - Sectorial financial assets Low Selic 30,946 2,785 2,089 1,393 Accounts receivable - concessions Low IPCA 2,747,420 106,050 79,538 53,025 Accounts receivable - generation concessions Undefined (a) 71,835 - - - 3,345,705 153,429 115,073 76,714 Financial liabilities Loans and financing Banco do Brasil High CDI (751,096) (67,599) (84,498) (101,398) Banco Itaú High CDI (1,039,097) (93,519) (116,898) (140,278) BNDES High TJLP (1,560,824) (100,363) (125,454) (150,545) BNDES High IPCA (392,709) (15,159) (18,948) (22,738) Banco do Nordeste High IPCA (1,584,566) (61,164) (76,455) (91,746) Banco do Brasil - BNDES Transfer High TJLP (49,263) (3,168) (3,960) (4,752) Other No risk (10,422) - - - Debentures High CDI/Selic (6,587,635) (592,887) (741,109) (889,331) Debentures High IPCA (3,067,627) (118,410) (148,013) (177,616) Debentures High TJLP (82,744) (5,321) (6,651) (7,981) Sectorial financial liabilities High Selic (503,991) (45,359) (56,699) (68,039) ICMS installment payment High Selic (41,286) (3,716) (4,645) (5,574) Special Tax Regularization Program - Pert High Selic (379,724) (34,175) (42,719) (51,263) Accounts payable related to concession High IGP-M (828,695) (33,479) (41,849) (50,219) Accounts payable related to concession High IPCA (65,160) (2,515) (3,144) (3,773) . (16,944,839) (1,176,834) (1,471,042) (1,765,253) (a) Risk assessment still requires ruling by the Concession grantor.
Schedule of indicators and penalties	Schedule of indicators and penalties Year Indicator Criteria Penalties From 2021 Economic - financial efficiency in the base year Capital Increase Limitation on distribution of dividends and interest on capital Restrictive regime for contracts with related parties 2 consecutive years Concession termination Quality Indicators in the base year Results plan 2 consecutive years or 3 of the previous 5 calendar years Limitation on distribution of dividends and interest on capital 3 consecutive years Concession termination (a) Within 180 days from the end of each fiscal year, in the totality of the insufficiency that occurs to reach the Minimum Economic and Financial Sustainability Parameter.
Schedule of targets set	Schedule of targets set Quality - limits Quality - performed Year Economic and Financial Management Realized DECi FECi DECi FECi 2022 {Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic) Achieved 9.19 6.80 7.98 5.29 2023 {Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic) - 8.69 6.39 7.86 5.21 Net Debt: Gross debt deducted from financial assets, with the exception of financial assets and financial liabilities in administrative or judicial discussion. The accounts that make up the gross debt and financial assets are defined in the attachment VIII to Aneel Resolution No 948/2021. QRR: Regulatory Reinstatement Share or Regulatory Depreciation Expense. This value will be the one defined in the last Periodic Tariff Review, updated by the variation of the Regulatory Portion B and calculated on a pro rata basis. Recurring EBITDA: Earnings Before Interest (Financial Result), Taxes (Income Taxes), Depreciation and Amortization. Quality indicators: For the years 2022 to 2026, the annual thresholds are set out in Resolution No. 10,231/2021.
Schedule of notional values of the electricity commercialization contracts	Schedule of notional values of the electricity commercialization contracts . Purchase Sale 2024 721,208 800,793 2025 806,521 865,199 2026 691,420 720,295 2027 621,240 597,938 2028 423,561 494,941 2029 to 2040 3,060,268 3,888,123 6,324,218 7,367,289
Schedule of outstanding transactions of financial statements	Schedule of outstanding transactions of financial statements Consolidated Assets Liabilities Net Current 379,261 (321,646) 57,615 Noncurrent 722,423 (431,938) 290,485 1,101,684 (753,584) 348,100
Schedule of sensitivity analysis of energy purchase and sale operations	Schedule of sensitivity analysis of energy purchase and sale operations Consolidated Price Baseline Projected scenarios variation 12.31.2023 Probable Scenario 1 Scenario 2 Unrealized gains (losses) on energy purchase and sale operations Increase 348,100 348,100 303,302 258,504 Decrease 348,100 348,100 392,897 437,695
Schedule of capital monitored by index	Schedule of capital monitored by index 12.31.2023 12.31.2022 (a) Loans and financing 5,343,217 4,650,363 Debentures 9,619,106 7,803,855 (-) Cash and cash equivalents (5,634,623) (2,678,457) (-) Bonds and securities - debt contract guarantees (405,342) (290,695) Adjusted net debt 8,922,358 9,485,066 Net income 2,327,168 1,149,321 Net income from discontinued operations (191,501) - Net income from continuing operations 2,135,667 1,149,321 Equity in earnings of investees (307,809) (478,577) Deferred IRPJ and CSLL (17,047) (628,389) Provision for IRPJ and CSLL 371,104 429,267 Financial expenses (income), net 1,204,990 1,966,037 Depreciation and amortization 1,382,040 1,300,982 Provision for allocation of PIS and Cofins credits - 810,563 (-/+) Impairment (177,693) 84,387 Adjusted ebitda 4,591,252 4,633,591 Adjusted net debt/Adjusted ebitda 1.94 2.05 (a) The balances as of December 31, 2022 do not consider the reclassification of the discontinued operation as they reflect the calculation of the indicator based on the scenario existing on that date.
Schedule of debt to equity ratio	Schedule of debt to equity ratio Indebtedness 12.31.2023 12.31.2022 Loans and financing 5,343,217 4,650,363 Debentures 9,619,106 7,803,855 (-) Cash and cash equivalents (5,634,623) (2,678,457) (-) Bonds and securities - debt contract guarantees (405,342) (290,695) Adjusted net debt 8,922,358 9,485,066 Equity 24,191,667 21,131,225 Debt to equity ratio 0.37 0.45

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related party transactions [abstract]
Schedule of related party transaction	Schedule of related party transaction Assets Liabilities Revenue Cost / Expense Restated Restated Related parties / Nature of operation 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2023 12.31.2022 12.31.2021 12.31.2023 12.31.2022 12.31.2021 Entities with significant influence State of Paraná - dividends payable - - 168,032 109,777 - - - - - - CRC Transfer (Note 32 - a) - - - - - - 253,990 - - - Energia Solidária Program (a) 22,314 9,735 - - - - - - - - Tarifa Rural Noturna Program (a) - 8,353 - - - - - - - - Employees transferred (b) 382 305 - - - - - - - - Meteorological System of Paraná- Simepar (c) - - 702 298 - - - (8,748) (7,422) (10,759) - - - - - - - - - - BNDES and BNDESPAR - dividends payable (d) - - 212,455 76,684 - - - - - - Financing (Note 20) - - 1,939,427 2,097,606 - - - (180,030) (190,881) (174,210) Debentures - wind farms (Note 21) - - 200,242 216,811 - - - (25,036) (28,085) (32,249) - - - - - - - - - - State of Paraná investee Sanepar (e) 19 - 82 448 68 - - (2,384) (2,088) (2,015) Use of water taken from plants’ reservoirs - - - - - 485 477 - - - - - - - - - - - - - Joint ventures Voltalia São Miguel do Gostoso(f) 10 - - - 115 112 102 - - - Dividends - 1,032 - - - - - - - - - - - - - - - - - - Caiuá Transmissora de Energia(g) (h) (i) 326 313 228 1,400 3,860 3,619 3,268 (21,103) (19,749) (17,429) Dividends 2,737 5,486 - - - - - - - - - - - - - - - - - - Integração Maranhense Transmissora (h) (i) - - 49 120 - - - (3,255) (2,624) (2,250) Dividends 739 6,885 - - - - - - - - - - - - - - - - - - Matrinchã Transmissora de Energia (h) (i) - - 235 1,355 - - - (17,326) (15,751) (13,185) Dividends 14,022 41,577 - - - - - - - - - - - - - - - - - - Guaraciaba Transmissora de Energia (h) (i) - - 111 671 - - - (8,938) (7,191) (6,067) Dividends 44,882 50,137 - - - - - - - - - - - - - - - - - - Paranaíba Transmissora de Energia (h) (i) - - 155 869 - - - (10,950) (10,322) (8,995) Dividends 8,360 5,400 - - - - - - - - - - - - - - - - - - Cantareira Transmissora de Energia (h) (i) - - 119 660 - - - (8,736) (8,042) (6,435) Dividends 10,421 9,254 - - - - - - - - - - - - - - - - - - Mata de Santa Genebra Transmissão (h) (i) (j) 2,180 3,236 259 1,401 13,653 19,318 18,795 (19,778) (17,427) (12,390) Dividends 13,837 13,333 - - - - - - - - - - - - - - - - - - Solar Paraná - Dividends - 48 - - - - - - - - Associates Dona Francisca Energética S.A. (k) 14 15 1,356 1,356 177 174 164 (15,345) (16,089) (16,239) Dividends 514 852 - - - - - - - - - - - - - - - - - - Foz do Chopim Energética Ltda. (l) 312 302 - - 3,705 3,493 3,010 - - - - - - - - - - - - - Key management staff Fees and social security charges (Note 31.2) - - - - - - - (22,709) (19,734) (19,418) Pension and healthcare plans (Note 22.3) - - - - - - - (1,641) (1,384) (1,422) - - - - - - - - - - Other related parties Fundação Copel - - - - - - - - - - Administrative property rental - - 120,451 102,410 - - - (10,091) (10,713) (6,827) Pension and healthcare plans (Note 22.3) - - 1,484,243 1,070,037 - - - - - - - - - - - - - - - - Lactec (m) 3 3 323 1,131 462 645 594 (5,706) (5,004) (3,900) Tecpar (n) - - - - 2,030 2,021 2,014 - - - Celepar (n) - - - - 1,113 719 - (26) (11) (8) Assembleia Legislativa do Paraná (n) - - - - 319 300 - - - - Portos do Paraná (n) - - - - 5,070 5,552 3,094 - - - a) Energia Solidária Luz Fraterna In March 2018, the amount of R$ 159,274 158,849 Tarifa Rural Noturna In the process of primary and secondary offering of shares, described in Note 1, Copel paid transaction costs. For costs relating to secondary distribution, a balance of R$14,501 was recorded in assets, reimbursed by the State of Paraná in December 2023. b) Reimbursement of wages and social charges for employees transferred to the Paraná State Government. Balances presented are net of expected credit loss. c) The Sistema Meteorológico do Paraná - Simepar is a supplementary unit of the Independent Social Service Paraná Technology, linked to the State Department of Science, Technology and Higher Education. Simepar has contracts with Copel for services of weather forecast, meteorological reports, ampacity analysis, mapping and analyses of winds and atmospheric discharges. d) BNDES is the parent company of BNDES Participações S.A. - BNDESPAR, which owns Copel shares (Note 29.1). On December 22, 2018, the shareholder agreement between the State of Paraná and BNDESPAR, signed on December 22, 1998, was ended. BNDES and BNDESPAR acquired all the debentures issued by the subsidiaries Nova Asa Branca I, Nova Asa Branca II, Nova Asa Branca III, Nova Eurus IV and Ventos de Santo Uriel. e) Basic sanitation provided by Sanepar and energy sale agreement signed by Copel COM. f) Contracts for connection to the transmission system signed by Copel GeT, Costa Oeste, Marumbi and Uirapuru, with maturities between 2031 and 2048. g) Operation and maintenance services agreement provided by Copel GeT, maturing on May 10, 2026. Transmission System Connection Agreement - CCT executed by Copel DIS, expiring by the end of the concession agreement of the distribution or transmission company, whichever takes place first. h) Charges for use of the transmission system due by Copel GeT, FDA and wind farms. i) Copel DIS maintains a Contract for the Use of Transmission System (Cust) with ONS and power transmission concession operators whose subject matter is the contracting of Transmission System Use Amount (Must). Contracting is permanent and is regulated by Aneel Normative Resolution 666/2015. Amounts are defined for four subsequent years, with annual reviews. j) Agreements entered by Copel GeT: for operation and maintenance services, maturing on January 31, 2028, and facility sharing, maturing on January 1, 2043. k) Connection to the transmission system contracts entered by Copel GeT, Costa Oeste, Marumbi and Uirapuru, maturing on between the years 2031 and 2048. Power purchase and sale agreement made by Copel GeT, maturing on March 31, 2025. l) Contracts entered into by Copel GeT: for operation and maintenance, maturing on May 23, 2025, and connection to the transmission system, maturing on January 1, 2043. m) The Institute of Technology for Development (Lactec) is a Public Interest Civil Society Organization (OSCIP), of which Copel is an associate. Lactec has service and R&D contracts with Copel GeT, FDA and Copel DIS, which are subjected to prior or later control and approval by Aneel. Copel COM provides services and sells energy to the institute. n) Energy sale agreement signed between Copel COM and: Institute of Technology of Paraná – Tecpar (public company of the State Government that supports innovation and economic and social development in Paraná and Brazil), Information Technology Company of Paraná - Celepar (mixed capital company that is part of the indirect administration of the Paraná State Government), Portos do Paraná (port complex that operates as a public company of the State Government, subordinated to the Infrastructure and Logistics Secretary of State) and Assembleia Legislativa do Paraná (legislative assembly of the State).
Schedule of sureties and guarantees granted	Schedule of sureties and guarantees granted Final Amount Balance (a) Interest Amount Company Operation maturity approved % guarantees (1) Caiuá Transmissora Financing BNDES 02.15.2029 84,600 19,164 49.0 (b) (2) Cantareira Transmissora Debentures 08.15.2032 100,000 85,553 49.0 (b) (3) Financing 09.15.2032 426,834 342,289 (b) (4) Guaraciaba Transmissora Financing BNDES 01.15.2031 440,000 266,747 49.0 (b) (5) Debentures 12.15.2030 118,000 116,415 (b) (6) Matrinchã Transmissora Financing BNDES 06.15.2029 691,440 257,159 49.0 (b) (7) Debentures nd) 06.15.2029 180,000 173,946 (b) (8) Debentures rd 12.15.2038 135,000 157,013 (c) (9) IMTE Transmissora Financing 02.12.2029 142,150 35,807 49.0 (b) (10) Mata de Santa Genebra Debentures nd 11.15.2030 210,000 1,707,706 50.1 (d) (11) Debentures rd 11.15.2041 1,500,000 (12) Paranaíba Transmissora Financing 10.15.2030 606,241 373,142 24.5 (b) (13) Debentures 03.15.2028 120,000 75,141 (b) (a) Gross debt balance, discounted from restricted cash that is already guaranteed by the companies themselves. (b) For these contracts, the corporate guarantee and/or the letter of guarantee were exonerated, leaving only the pledge of Copel GeT shares. (c) The guarantees to be provided in the 3 rd issue will only be presented after the maturity of the Debentures of the 2 nd issue and the Financing with BNDES. (d) For these contracts, the guarantee were released on august 22, 2023 upon declaration of physical and financial completion.

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of commitments related to long-term contracts	Schedule of commitments related to long-term contracts Consolidated 12.31.2023 12.31.2022 Energy purchase and transportation contracts 102,523,854 108,768,267 Acquisition of assets for electricity distribution 1,741,146 1,187,336

Insurance (Tables)

Insurance (Tables)	12 Months Ended
	Dec. 31, 2023
Notes and other explanatory information [abstract]
Schedule of insurance policies	Schedule of insurance policies Consolidated End Insured Policy of term amount Operational risks - HPP Baixo Iguaçu 05.31.2024 2,406,243 Operational risks - HPP Governador Jayme Canet Junior 01.21.2025 2,316,006 Operational risks - Cutia and Bento Miguel 03.29.2024 2,209,803 Named perils 08.24.2024 1,935,938 Operational risks - HPP Colíder 12.01.2024 1,892,320 Operational risks - Aventura e SRMN 11.28.2024 1,092,864 Operational risks - Ventos de Serra do Mel II e IV 11.28.2024 1,086,211 Operational risks - Brisa Potiguar 08.25.2024 1,039,962 Operational risks - Elejor 09.07.2024 901,950 Fire - owned and rented facilities 08.24.2024 787,464

Assets held for sale and Disc_2

Assets held for sale and Discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2023
Assets Held For Sale And Discontinued Operations
Schedule of balance sheet	Schedule of balance sheet 12.31.2023 Assets classified as held for sale Cash and cash equivalents 123,791 Trade accounts receivable 82,954 Inventories 5,383 Current recoverable taxes and deferred taxes 117,359 Judicial deposits 102 Other receivables 74,400 Contract assets 44,039 Property, plant and equipment 293,751 Intangible assets 709,661 Right-of-use asset 11,489 Assets held for sale 1,462,929 Liabilities associated with assets classified as held for sale Payroll, social charges and accruals 10,154 Accounts payable to suppliers 61,618 Taxes due 51,602 Debentures 284,202 Dividend payable 20,023 Post-employment benefits 9,326 Lease liability 11,573 Provisions for legal claims 27,366 Other accounts payable 57,400 Liabilities associated with assets classified as held for sale 533,264
Schedule of statements of income	Schedule of statements of income Statements of Income from discontinued operations 12.31.2023 12.31.2022 12.31.2021 Net operating revenue 977,149 1,392,380 3,236,450 Operating costs (692,718) (1,322,823) (2,430,995) Gross profit 284,431 69,557 805,455 Selling expenses (11,451) (11,071) (25,061) General and administrative expenses (59,410) (70,026) (69,916) Other operational income (expenses) (14,903) (20,996) (44,656) Total expenses (85,764) (102,093) (139,633) Profit (loss) before financial results and taxes 198,667 (32,536) 665,822 Financial results 455 39,847 (6,744) Operating profit (loss) 199,122 7,311 659,078 Income tax and social contribution (7,621) (81,977) (128,756) Net income (loss) 191,501 (74,666) 530,322 Gain on the share sales operation - - 1,723,913 Income tax on sales gains - - (446,716) Deferred income tax on sales gains - - (160,818) Net income (loss) from discontinued operations 191,501 (74,666) 1,646,701 Other comprehensive income from discontinued operations 1,650 1,330 (152) Comprehensive income from discontinued operations 193,151 (73,336) 1,646,549
Schedule of statements of comprehensive income	Schedule of statements of comprehensive income 12 . 31 202 12 . 31 202 12 . 31 202 Re s u o d on ue opera n a r u e hareho er o h paren o m pan 100,733 (125,812) 1,510,688 Re s u o d on ue opera n a r u e non- on ro hareho er 67,485 37,521 112,360 Total discontinued operation 168,218 (88,291) 1,623,048 ( + ) Eli m a o er o m pan o e x pen e 23,283 13,625 23,653 C onsolida t e es t sc a t 191,501 (74,666) 1,646,701
Schedule of cash flows from discontinued operations	Schedule of cash flows from discontinued operations Statements of Cash Flows from discontinued operations 12.31.2023 12.31.2022 12.31.2021 Net income 191,501 (74,666) 1,646,701 Adjustments to reconcile net income (12,547) 306,736 (1,267,411) Changes in assets and liabilities 14,108 (2,709) 82,575 Debentures - interest due and paid (10,423) - (17,549) Taxes and charges paid (57,165) (51,534) 83,579 Cash flows from operational activities 125,474 177,827 527,895 Financial investments (144) 22,967 (14,846) Additions to contract assets, property, plant and equipment and intangible assets (35,380) (580,969) (76,762) Disposal Copel Telecom receipt - - 2,506,837 Cash flows from investment activities (35,524) (558,002) 2,415,229 Issue of Debentures 294,045 - (20,239) Payments of principal - debentures (18,437) - (2,485) Amortization of principal of lease liabilities (3,041) (2,988) (1,850) Dividends and interest on own capital paid (195,890) - (26,755) Cash flows from financing activities 76,677 (2,988) (51,329) Changes in cash and cash equivalents 166,627 (383,163) 2,891,795

Condensed individual financia_2

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Tables)	12 Months Ended
	Dec. 31, 2023
Individual Financial Information Of Companhia Paranaense De Energia - Copel
Schedule of condensed statements of financial position	Schedule of condensed statements of financial position ASSETS 12.31.2023 12.31.2022 Current assets Cash and cash equivalents 2,231,413 199,877 Bonds and securities 93 93 Dividends receivables (41.5.3) 1,942,406 824,143 Other current receivables 2,431 977 Income tax and social contribution 113,532 107,523 Prepaid expenses 1,897 855 Receivable from related parties (41.5.1) 54 47,404 Other 4,291,826 1,180,872 Assets held for sale 528,195 - Total current assets 4,820,021 1,180,872 Noncurrent assets Other temporary investments 31,728 25,619 Judicial deposits 143,371 138,747 Other current receivables 18 18 Deferred tax assets 359,485 333,877 Other noncurrent recoverable taxes 41,078 39,810 Receivables from related parties (41.5.1) 35,507 - Other non current assets 611,187 538,071 Investments (41.5.2) 19,906,237 20,339,344 Property, Plant and Equipment, net 8,424 7,948 Intangible Assets 6,336 4,724 Right-of-use asset 6,692 4,586 Total non current assets 20,538,876 20,894,673 Total assets 25,358,897 22,075,545 LIABILITIES 12.31.2023 12.31.2022 Current liabilities Payroll, social charges and accruals 30,608 6,605 Related parties (41.5.1) 1,838 1,838 Suppliers (41.5.6) 4,530 5,373 Income tax and social contribution 183 - Other taxes payable 476 28,690 Dividends payable 464,147 344,251 Post employment benefits 3,842 2,957 Lease liability 405 436 Other accounts payable 15,136 558 Provisions for legal claims 336,000 - Total current liabilities 857,165 390,708 Noncurrent liabilities Related parties (41.5.1) 5,851 5,851 Other taxes due 4,030 3,676 Post employment benefits 47,537 23,890 Lease liability 6,681 4,373 Other accounts payable 25,297 25,241 Provisions for legal claims (41.5.4) 526,183 804,442 Total noncurrent liabilities 615,579 867,473 Equity Share capital 12,821,758 10,800,000 Equity valuation adjustments 307,050 593,382 Legal reserves 1,625,628 1,512,687 Retained earnings 9,000,506 7,911,295 Additional dividends proposed 131,211 - Accumulated profit - - Total Equity 23,886,153 20,817,364 Total liabilities and equity 25,358,897 22,075,545
Schedule of condensed statements of income	Schedule of condensed statements of income Restated Restated 12.31.2023 12.31.2022 12.31.2021 Operating revenues (expenses) General and administrative expenses (177,097) (111,665) (126,172) Other revenues (expenses), net (38,990) (441,601) (86,344) Result of equity in investees 2,332,609 1,746,263 3,364,033 Total Operating revenues (expenses) 2,116,522 1,192,997 3,151,517 Operating income before financial results 2,116,522 1,192,997 3,151,517 Financial income (expenses) Financial revenues 145,881 57,658 304,809 Financial expenses (115,669) (177,375) (112,332) Total Financial income (expenses) 30,212 (119,717) 192,477 Operating income 2,146,734 1,073,280 3,343,994 Income tax and social contribution Income tax and social contribution (5,737) - 67,641 Deferred income tax and social contribution 17,080 164,539 30,250 Total Income tax and social contribution 11,343 164,539 97,891 Net income from continuing operations 2,158,077 1,237,819 3,441,885 Discontinued operations Net income (loss) from discontinued operations 100,733 (125,812) 1,510,688 Net income 2,258,810 1,112,007 4,952,573 Basic and diluted net earning per share attributed to controlling shareholders - continuing operations - expressed in Brazilian Reais Common shares 0.75215 0.43170 1.09201 Class A preferred shares 0.87237 0.55106 1.28802 Class B preferred shares 0.76906 0.46509 1.38297 Basic and diluted net earning per share attributed to controlling shareholders - expressed in Brazilian Reais Common shares 0.78574 0.38839 1.61429 Class A preferred shares 0.90931 0.50343 1.86252 Class B preferred shares 0.80600 0.41745 1.95747
Schedule of condensed statements of comprehensive income	Schedule of condensed statements of comprehensive income Restated Restated 12.31.2023 12.31.2022 12.31.2021 NET INCOME 2,258,810 1,112,007 4,952,573 Other comprehensive income Items that will never be reclassified to profit or loss Gain (losses) on actuarial liabilities Post employment benefits (25,082) (11,336) (3,257) Post employment benefits - equity (234,283) 209,991 154,751 Taxes on other comprehensive income 8,528 3,854 1,107 Items that may be reclassified to profit or loss Adjustments related to financial assets - equity (2,942) 4,757 - Total comprehensive income, net of taxes (253,779) 207,266 152,601 TOTAL COMPREHENSIVE INCOME 2,005,031 1,319,273 5,105,174
Schedule of condensed statements of cash flows	Schedule of condensed statements of cash flows Restated Restated 12.31.2023 12.31.2022 12.31.2021 Net cash generated from operating activities 811,605 3,079,427 2,892,312 Cash flow from investing activities Financial investments (6,109) (5,636) 2,399 Loans and financing granted to related parties (236,024) (146,063) - Receipt of loans and financing granted to related parties 282,087 100,000 33,899 Additions in investments (61,950) (4,829) (503,202) Capital reduction of investees. - - 82,330 Additions to property, plant and equipment (1,659) (4,436) (1,847) Additions to intangible (1,742) (1,592) (1,771) Net cash used in investing activities from continuing operations (25,397) (62,556) (388,192) Net cash generated by investment activities from discontinued operations (35,000) - 2,506,837 Net cash used from investing activities (60,397) (62,556) 2,118,645 Cash flow from financing activities Amortization of principal - loans and financing - (774,899) - Amortization of principal - debentures - (500,000) (300,000) Amortization of principal - Lease liabilities (512) (378) (317) Amortization of principal of related parties liabilities - - (280,000) Dividends and interest on capital paid (750,371) (2,167,769) (3,847,288) Net cash used in financing activities (750,883) (3,443,046) (4,427,605) Total effects on cash and cash equivalents 325 (426,175) 583,352 Cash and cash equivalents at the beginning of the period 199,877 626,052 42,700 Cash and cash equivalents at the end of the period 2,231,413 199,877 626,052 Change in cash and cash equivalents 2,031,536 (426,175) 583,352
Schedule of outstanding balances with related parties	Schedule of outstanding balances with related parties 12.31.2023 12.31.2022 Assets Structure sharing (a) 54 - Jandaíra Wind Complex - loan agreement (b) - 47,404 UEGA - loan agreement (c) 35,507 - 35,561 47,404 Liabilities Structure sharing (a) 1,838 1,838 Elejor advance 5,851 5,851 7,689 7,689
Schedule of investments in subsidiaries	Schedule of investments in subsidiaries 12.31.2023 12.31.2022 Copel Geração e Transmissão 12,551,604 12,790,070 Copel Distribuição 6,782,865 6,610,274 Copel Serviços 54,323 8,635 Copel Comercialização 342,204 418,780 UEG Araucária - 55,414 Compagas - 284,135 Elejor 9,235 9,990 Other investments (a) 166,006 162,046 19,906,237 20,339,344 (a) The information regarding joint ventures, associates and other investments are presented in Note 15.
Schedule of dividends receivable	Schedule of dividends receivable 12.31.2023 12.31.2022 Subsidiaries Copel Geração e Transmissão 1,274,433 372,899 Copel Distribuição 460,904 265,574 Copel Comercialização 185,341 39,626 Compagas 12,400 136,246 UEG Araucária 8,756 7,746 Joint ventures and Associates Voltália - 1,032 Dona Francisca 514 831 Solar Paraná - 48 Other investments 58 141 1,942,406 824,143
Schedule of provisions for risks	Schedule of provisions for risks 12.31.2023 12.31.2022 Tax Claim 167,062 159,235 Labor 4,812 3,514 Employee benefits 290 745 Civil 690,019 640,948 862,183 804,442
Schedule of restricted subsidiaries net assets	Schedule of restricted subsidiaries net assets 12.31.2023 12.31.2022 Copel Geração e Transmissão 12,748,168 12,790,070 Copel Distribuição 6,782,866 6,610,274 Compagas 514,666 557,130 UEG Araucária 317,611 272,981 20,363,311 20,230,455
Schedule of expected undiscounted settlement values of the liabilities	Schedule of expected undiscounted settlement values of the liabilities Less than 1 to 3 months 3 months to 1 year 1 to 5 years Over Total 12.31.2023 Suppliers 4,522 8 - - - 4,530 4,522 8 - - - 4,530

Operations (Details)

Operations (Details)	12 Months Ended
	Dec. 31, 2023
Copel Geracaoe Transmissao SA [member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Copel Geração e Transmissão S.A. (Copel GeT)
Headquarters	Curitiba/PR
Main activity	Production and transmission of electricity
Interest	100%
Investor	Copel
Copel Distribuicao SA [member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Copel Distribuição S.A. (Copel DIS)
Headquarters	Curitiba/PR
Main activity	Distribution of electricity
Interest	100%
Investor	Copel
Copel Servicos S A Copel S E R [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Copel Serviços S.A. (Copel SER)
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	100%
Investor	Copel
Copel Comercializacao SA [member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Copel Comercialização S.A. (Copel COM)
Headquarters	Curitiba/PR
Main activity	Commercialization of electricity
Interest	100%
Investor	Copel
Companhia Paranaensede Gas Compagas [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Companhia Paranaense de Gás - Compagas
Headquarters	Curitiba/PR
Main activity	Distribution of pipeline gas
Interest	51%
Investor	Copel
Elejor Centrais Eletricasdo Rio Jordao S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Elejor - Centrais Elétricas do Rio Jordão S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	70%
Investor	Copel
U E G Araucaria S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	UEG Araucária S.A. (UEGA)
Headquarters	Curitiba/PR
Main activity	Production of electricity from natural gas
Interest	20.30%
Investor	Copel
U E G Araucaria S A One [Member]
IfrsStatementLineItems [Line Items]
Interest	60.90%
Investor	Copel GeT
Sao Bento Energia Investimentose Participacoes S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	São Bento Energia, Investimentos e Participações S.A. (São Bento)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100%
Investor	Copel GeT
Nova Asa Branca I Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
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%
Investor	Copel GeT
Nova Asa Branca I I Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Nova Asa Branca II Energias Renováveis S.A.
Headquarters	Parazinho/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Nova Asa Branca I I I Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Nova Asa Branca III Energias Renováveis S.A.
Headquarters	Parazinho/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Nova Eurus I V Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Nova Eurus IV Energias Renováveis S.A.
Headquarters	Touros/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Santa Maria Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Santa Maria Energias Renováveis S.A.
Headquarters	Maracanaú/CE
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Santa Helena Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Santa Helena Energias Renováveis S.A.
Headquarters	Maracanaú/CE
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Ventosde Santo Uriel S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Ventos de Santo Uriel S.A.
Headquarters	João Câmara/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Cutia Empreendimentos Eolicos S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Cutia Empreendimentos Eólicos S.A. (Cutia)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100%
Investor	Copel GeT
Brownfield Investment Holding L Itda One [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Brownfield Investment Holding Ltda. (Brownfield)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100%
Investor	Copel GeT
Ventos D E Serra Do Mel B S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Ventos de Serra do Mel B S.A.  (Serra do Mel)
Headquarters	Serra do Mel/RN
Main activity	Control and management of interests
Interest	68.84%
Investor	Copel GeT
Ventos D E Serra Do Mel B S A One [Member]
IfrsStatementLineItems [Line Items]
Interest	31.16%
Investor	Brownfield
Aventura Holding S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Aventura Holding S.A. (Aventura)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100%
Investor	Copel GeT
S R M N Holding S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	SRMN Holding S.A. (SRMN)
Headquarters	Curitiba/PR
Main activity	Control and management of interests
Interest	100%
Investor	Copel GeT
Costa Oeste Transmissorade Energia S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Costa Oeste Transmissora de Energia S.A.
Headquarters	Curitiba/PR
Main activity	Transmission of electricity
Interest	100%
Investor	Copel GeT
Marumbi Transmissorade Energia S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Marumbi Transmissora de Energia S.A.
Headquarters	Curitiba/PR
Main activity	Transmission of electricity
Interest	100%
Investor	Copel GeT
Uirapuru Transmissora De Energia S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Uirapuru Transmissora de Energia S.A.
Headquarters	Curitiba/PR
Main activity	Transmission of electricity
Interest	100%
Investor	Copel GeT
Bela Vista Geracaode Energia S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Bela Vista Geração de Energia S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	100%
Investor	Copel GeT
F D A Geracao De Energia Eletrica S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	F.D.A. Geração de Energia Elétrica S.A. (FDA)
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	100%
Investor	Copel GeT
Jandaira I Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Jandaíra I Energias Renováveis S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Jandaira I I Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Jandaíra II Energias Renováveis S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Jandaira I I I Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Jandaíra III Energias Renováveis S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Jandaira I V Energias Renovaveis S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Jandaíra IV Energias Renováveis S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
Eol Potiguar B 61 S P E S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Eol Potiguar B61 SPE S.A.
Headquarters	Serra do Mel/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Copel GeT
G E Olho Dagua S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	GE Olho D’Água S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	São Bento
G E Boa Vista S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	GE Boa Vista S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	São Bento
G E Farol S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	GE Farol S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	São Bento
G E Sao Bentodo Norte S A [Member]
IfrsStatementLineItems [Line Items]
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%
Investor	São Bento
Central Geradora Eolica Sao Bentodo Norte I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Geradora Eólica São Bento do Norte I S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Central Geradora Eolica Sao Bentodo Norte I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Geradora Eólica São Bento do Norte II S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Central Geradora Eolica Sao Bentodo Norte I I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Geradora Eólica São Bento do Norte III S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Central Geradora Eolica Sao Miguel I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Geradora Eólica São Miguel I S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Central Geradora Eolica Sao Miguel I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Geradora Eólica São Miguel II S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Central Geradora Eolica Sao Miguel I I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Geradora Eólica São Miguel III S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Guajiru S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Guajiru S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Jangada S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Jangada S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Potiguar S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Potiguar S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Cutia S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Cutia S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Maria Helena S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Maria Helena S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Esperancado Nordeste S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Esperança do Nordeste S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Usinade Energia Eolica Paraisodos Ventosdo Nordeste S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Usina de Energia Eólica Paraíso dos Ventos do Nordeste S.A.
Headquarters	São Bento do Norte/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Cutia
Eol Potiguar B 141 S P E S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Eol Potiguar B141 SPE S.A.
Headquarters	Serra do Mel/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Serra do Mel
Eol Potiguar B 142 S P E S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Eol Potiguar B142 SPE S.A.
Headquarters	Serra do Mel/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Serra do Mel
Eol Potiguar B 143 S P E S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Eol Potiguar B143 SPE S.A.
Headquarters	Serra do Mel/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Serra do Mel
Eol Ventosde Vila Paraiba I V S P E S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Eol Ventos de Vila Paraíba IV SPE S.A.
Headquarters	Serra do Mel/RN
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Serra do Mel
Central Eolica Aventura I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica Aventura II S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Aventura
Central Eolica Aventura I I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica Aventura III S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Aventura
Central Eolica Aventura I V S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica Aventura IV S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Aventura
Central Eolica Aventura V S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica Aventura V S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	Aventura
Central Eolica S R M N I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica SRMN I S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	SRMN
Central Eolica S R M N I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica SRMN II S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	SRMN
Central Eolica S R M N I I I S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica SRMN III S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	SRMN
Central Eolica S R M N I V S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica SRMN IV S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	SRMN
Central Eolica S R M N V S A [Member]
IfrsStatementLineItems [Line Items]
Subsidiary name	Central Eólica SRMN V S.A.
Headquarters	Curitiba/PR
Main activity	Production of electricity from wind sources
Interest	100%
Investor	SRMN

Operations (Details 1)

Operations (Details 1)	12 Months Ended
	Dec. 31, 2023
Voltalia Sao Migueldo Gostoso I Participacoes S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Voltalia São Miguel do Gostoso I Participações S.A.
Headquarters	São Paulo/SP
Main activity	Interests in companies
Interest	49%
Investor	Copel
Solar Parana G D Participcoes S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Solar Paraná GD Participações S.A.
Headquarters	Curitiba/PR
Main activity	Interests in companies
Interest	49%
Investor	Copel
Caiua Transmissorade Energia S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Caiuá Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49%
Investor	Copel GeT
Integracao Maranhense Transmissorade Energia S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Integração Maranhense Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49%
Investor	Copel GeT
Matrincha Transmissorade Energia T P N O R T E S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Matrinchã Transmissora de Energia (TP NORTE) S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49%
Investor	Copel GeT
Guaraciaba Transmissorade Energia T P S U L S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Guaraciaba Transmissora de Energia (TP SUL) S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49%
Investor	Copel GeT
Paranaiba Transmissorade Energia S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Paranaíba Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	24.50%
Investor	Copel GeT
Matade Santa Genebra Transmissao S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Mata de Santa Genebra Transmissão S.A.
Headquarters	Jundiaí/SP
Main activity	Transmission of electricity
Interest	50.10%
Investor	Copel GeT
Cantareira Transmissorade Energia S A [Member]
IfrsStatementLineItems [Line Items]
Joint ventures	Cantareira Transmissora de Energia S.A.
Headquarters	Rio de Janeiro/RJ
Main activity	Transmission of electricity
Interest	49%
Investor	Copel GeT

Operations (Details 2)

Operations (Details 2)	12 Months Ended
	Dec. 31, 2023
Dona Francisca Energetica S A [Member]
IfrsStatementLineItems [Line Items]
Associated companies	Dona Francisca Energética S.A.
Headquarters	Agudo/RS
Main activity	Production of electricity
Interest	23.03%
Investor	Copel
Fozdo Chopim Energetica Ltda [Member]
IfrsStatementLineItems [Line Items]
Associated companies	Foz do Chopim Energética Ltda.
Headquarters	Curitiba/PR
Main activity	Production of electricity
Interest	35.77%
Investor	Copel GeT
Carbocampel S A [Member]
IfrsStatementLineItems [Line Items]
Associated companies	Carbocampel S.A.
Headquarters	Figueira/PR
Main activity	Coal exploration
Interest	49%
Investor	Copel

Operations (Details 3)

Operations (Details 3) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Assets identified	R$ 55819074	R$ 49703700
Cash and cash equivalents	5,634,623	2,678,457	R$ 3472845
Other receivables	2,819,255	2,278,293
Property, plant and equipment	10,825,421	10,069,468
Suppliers	131,143	125,448
Contingent liabilities	3,073,462	R$ 3736829
Book Value [Member] | Aventura Wind Complex [Member]
IfrsStatementLineItems [Line Items]
Assets identified	518,023
Cash and cash equivalents	42,671
Trade accounts receivable	7,013
Recoverable taxes	3,823
Collaterals and escrow accounts	9,118
Other receivables	2,919
Property, plant and equipment	452,475
Intangible assets	4
Liabilities assumed	329,967
Suppliers	6,814
Loans and financing	317,928
Tax obligations	2,879
Other accounts payable	2,346
Contingent liabilities
Deferred income tax and social contribution
Net assets acquired	188,056
Book Value [Member] | Santa Rosa And Mundo Novo Wind Complex [Member]
IfrsStatementLineItems [Line Items]
Assets identified	827,735
Cash and cash equivalents	50,363
Trade accounts receivable	10,757
Recoverable taxes	5,747
Collaterals and escrow accounts	17,077
Other receivables	9,158
Property, plant and equipment	734,633
Intangible assets
Liabilities assumed	612,608
Suppliers	43,406
Loans and financing	557,810
Tax obligations	7,579
Other accounts payable	3,813
Contingent liabilities
Deferred income tax and social contribution
Net assets acquired	215,127
Fair Value Adjustment [Member] | Aventura Wind Complex [Member]
IfrsStatementLineItems [Line Items]
Assets identified	254,390
Cash and cash equivalents
Trade accounts receivable
Recoverable taxes
Collaterals and escrow accounts
Other receivables
Property, plant and equipment
Intangible assets	254,390
Liabilities assumed	92,435
Suppliers
Loans and financing
Tax obligations
Other accounts payable
Contingent liabilities	9,003
Deferred income tax and social contribution	83,432
Net assets acquired	161,955
At fair value [member] | Aventura Wind Complex [Member]
IfrsStatementLineItems [Line Items]
Assets identified	772,413
Cash and cash equivalents	42,671
Trade accounts receivable	7,013
Recoverable taxes	3,823
Collaterals and escrow accounts	9,118
Other receivables	2,919
Property, plant and equipment	452,475
Intangible assets	254,394
Liabilities assumed	422,402
Suppliers	6,814
Loans and financing	317,928
Tax obligations	2,879
Other accounts payable	2,346
Contingent liabilities	9,003
Deferred income tax and social contribution	83,432
Net assets acquired	350,011
At fair value [member] | Santa Rosa And Mundo Novo Wind Complex [Member]
IfrsStatementLineItems [Line Items]
Assets identified	1,188,303
Cash and cash equivalents	50,363
Trade accounts receivable	10,757
Recoverable taxes	5,747
Collaterals and escrow accounts	17,077
Other receivables	9,158
Property, plant and equipment	734,633
Intangible assets	360,568
Liabilities assumed	738,273
Suppliers	43,406
Loans and financing	557,810
Tax obligations	7,579
Other accounts payable	3,813
Contingent liabilities	4,654
Deferred income tax and social contribution	121,011
Net assets acquired	450,030
Adjusted Book Value [Member] | Santa Rosa And Mundo Novo Wind Complex [Member]
IfrsStatementLineItems [Line Items]
Assets identified	360,568
Cash and cash equivalents
Trade accounts receivable
Recoverable taxes
Collaterals and escrow accounts
Other receivables
Property, plant and equipment
Intangible assets	360,568
Liabilities assumed	125,665
Suppliers
Loans and financing
Other accounts payable
Contingent liabilities	4,654
Deferred income tax and social contribution	121,011
Net assets acquired	R$ 234903

Operations (Details 4)

Operations (Details 4) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Book Value [Member]
IfrsStatementLineItems [Line Items]
Total of net assets acquired	R$ 403183
Fair Value Adjusted [Member]
IfrsStatementLineItems [Line Items]
Total of net assets acquired	396,858
At fair value [member]
IfrsStatementLineItems [Line Items]
Total of net assets acquired	800,041
Technical goodwill	204,443
Consideration amount	R$ 1004484

Operations (Details Narrative)

Operations (Details Narrative) - BRL (R$) R$ / shares in Units, R$ in Thousands			12 Months Ended
	Aug. 11, 2023	Jan. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 11, 2023	Jul. 26, 2023
IfrsStatementLineItems [Line Items]
Share price	R$ 8.25		R$ 8.25
Total amount of distribution	R$ 4530661		R$ 5131439
Number of shares was liquidated						72,821,650
Equity reduction amount			9,861
Increase in net share capital			2,021,758
Payments for bonus			3,719,428
Acquisition percentage		100%
Payment for acquisition		R$ 1004484
Considering the cash acquired			93,034
Acquisitions of subsidiaries - effect on cash			911,450	R$ 18031	R$ 501886
Net operating revenue would increase			13,143
Net operating revenue			21,492,611
Net income would decrease			1,824
Net income			R$ 2325344
Copel [Member]
IfrsStatementLineItems [Line Items]
Number of primary shares issued						16,370,841
State Of Parana [Member]
IfrsStatementLineItems [Line Items]
Number of secondary shares sold						56,450,809
Primary And Secondary Distribution [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued							549,171,000
Primary Distribution [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	229,886,000		246,256,841
Number of shares issued, value	R$ 1896560		R$ 2031619
Secondary Distribution [Member]
IfrsStatementLineItems [Line Items]
Number of shares sold	319,285,000		375,735,809
Number of shares sold, value	R$ 2634101		R$ 3099820

Concessions and Authorization_2

Concessions and Authorizations (Details) - Concession Agreement Or Authorization [Member]	12 Months Ended
	Dec. 31, 2023
Copel D I S [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Contract 046/1999, extended by 5th addendum to the contract
Percentage of concession agreements interest	100%
Maturity	07.07.2045
Elejor [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Contract 125/2001 - HPP Fundão
Percentage of concession agreements interest	70%
Maturity	06.11.2040
Elejor 1 [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Contract 125/2001 - HPP Santa Clara
Maturity	05.10.2040
Elejor 2 [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Fundão I and HGP Santa Clara I
Dona Francisca Energetica [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Contract 188/1998 - HPP Dona Francisca
Percentage of concession agreements interest	23%
Maturity	09.21.2037
U E G Araucaria [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Authorization 351/1999  - TPP Araucária (60.9% Copel GET)
Percentage of concession agreements interest	20.30%
Maturity	12.23.2029
Compagas [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	Concession gas distribution contract
Percentage of concession agreements interest	51%
Maturity	07.06.2054
Usina De Energia Eolica Sao Joao S A [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	MME Ordinance 173 /2012 - WPP São João
Percentage of concession agreements interest	49%
Maturity	03.26.2047
Usina De Energia Eolica Carnauba S A [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	MME Ordinance 204 /2012 - WPP Carnaúbas
Percentage of concession agreements interest	49%
Maturity	04.09.2047
Usina De Energia Eolica Reduto S A [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	MME Ordinance 230 /2012 - WPP Reduto
Percentage of concession agreements interest	49%
Maturity	04.16.2047
Usina De Energia Eolica Santo Cristo S A [Member]
IfrsStatementLineItems [Line Items]
Concessions agreements or authorizations	MME Ordinance 233/2012 - WPP Santo Cristo
Percentage of concession agreements interest	49%
Maturity	04.18.2047

Concessions and Authorization_3

Concessions and Authorizations (Details 1) - Copel Geracaoe Transmissao SA [member] - Concession Agreement Or Authorization [Member]	12 Months Ended
	Dec. 31, 2023
H P P Gov Jayme Canet Junior Maua [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	51%
Maturity date	06.28.2049
H P P Colider [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.30.2046
S H P Cavernoso I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	12.06.2050
H P P Baixo Lguacu [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	30%
Maturity date	12.03.2049
H P P Apucaraninha [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.27.2027
H P P Chamine [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.02.2028
H P P Derivacao Do Rio Jordao [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.21.2032
H P P Cavernoso [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.23.2033
T P P Figueira [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	03.26.2019
H P P Sao Jorge [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	07.24.2026
H P P Gov Ney Aminthas De Barros Braga Segredo [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	09.25.2032
H P P Gov Jose Richa Salto Caxias [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	03.20.2033
U H E Guaricana [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	07.21.2028
W P P Palmas [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	09.29.2029
H G P Melissa H G P Pitangui And H G P Salto Do Vau [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date
H P P Gov Pedro Viriato Parigot De Souza [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.03.2053
C G H P H P R 001501602 [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date
H G P Chopim I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date
U E G Araucaria [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	60.90%
Maturity date	12.23.2029
Nova Asa Branca I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.25.2046
Nova Asa Branca I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.31.2046
Nova Asa Branca III [member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.31.2046
Nova Eurus I V [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.27.2046
Santa Maria [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.08.2047
Santa Helena [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.09.2047
Ventos De Santo Uriel [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.09.2047
G E Boa Vista [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.28.2046
G E Farol [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.20.2046
G E Olho Dagua [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.01.2046
G E Sao Bento Do Norte [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.19.2046
Esperanca Do Nordeste [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.11.2050
Paraiso Dos Ventos Do Nordeste [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.11.2050
Usina De Energia Eolica Jangada [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.05.2042
Maria Helena [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.05.2042
Usina De Energia Eolica Potiguar [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.11.2050
Usina De Energia Eolica Guajiru [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.05.2042
Usina De Energia Eolica Cutia [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.05.2042
Sao Bento Do Norte I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.04.2050
Sao Bento Do Norte I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.04.2050
Sao Bento Do Norte I I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.04.2050
Sao Miguel I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.04.2050
Sao Miguel I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.04.2050
Sao Miguel I I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.04.2050
Foz Do Chopim [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	35.77%
Maturity date	07.07.2034
S H P Bela Vista [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.02.2041
F D A Electricity Generation [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	12.21.2024
Jandaira I Energias Renovaveis [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.02.2055
Jandaira I I Energias Renovaveis [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.02.2055
Jandaira I I I Energias Renovaveis [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.02.2055
Jandaira I V Energias Renovaveis [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.02.2055
E O L Potiguar B 141 S P E S [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.11.2054
E O L Potiguar B 142 S P E S [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.14.2054
E O L Potiguar B 143 S P E S [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.14.2054
E O L Potiguar B 61 S P E S [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	12.06.2054
Ventos De Vila Paraiba I V S P E S [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.14.2054
E O L Aventura I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.05.2053
E O L Aventura I I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.11.2053
E O L Aventura I V [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.05.2053
E O L Aventura V [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.05.2053
E O L S R M N I S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.04.2053
E O L S R M N I I S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.04.2053
E O L S R M N I I I S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.04.2053
E O L S R M N I V S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.01.2053
E O L S R M N V S A [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	06.01.2053
Contract Transmission Facilities [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.01.2043
Next tariff review	2023 (b)
Contract Transmission Line Bateias Jaguariaiva [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.17.2031
Next tariff review	(a)
Contract Transmission Line Bateias Pilarzinho [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	03.17.2038
Next tariff review	2023 (c)
Contract Transmission Line Foz Do Iguacu Cascavel Oeste [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	11.19.2039
Next tariff review	2025
Contract Transmission Line Araraquara I I Taubate [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	10.06.2040
Next tariff review	2026
Contract Substation Cerquilho I I I [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	10.06.2040
Next tariff review	2026
Contract Transmission Line Londrina [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	08.27.2042
Next tariff review	2023 (c)
Contract Transmission Line Assis [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	02.25.2043
Next tariff review	2023 (c)
Contract Transmission Line Bateias [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.29.2044
Next tariff review	2024
Contract Transmission Line Foz Do Chopim [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	09.05.2044
Next tariff review	2025
Contract Transmission Line Assis Londrina [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	09.05.2044
Next tariff review	2025
Contract Transmission Line Curitiba Leste Blumenau [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	04.07.2046
Next tariff review	2026
Costa Oeste Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	01.12.2042
Next tariff review	2027
Caiua Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	49%
Maturity date	05.10.2042
Next tariff review	2027
Marumbi Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	05.10.2042
Next tariff review	2027
Integracao Maranhense [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	49%
Maturity date	05.10.2042
Next tariff review	2027
Matrincha Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	49%
Maturity date	05.10.2042
Next tariff review	2027
Guaraciaba Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	49%
Maturity date	05.10.2042
Next tariff review	2027
Paranaiba Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	24.50%
Maturity date	05.02.2043
Next tariff review	2023 (c)
Mata De Santa Genebra [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	50.10%
Maturity date	05.14.2044
Next tariff review	2024
Cantareira Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	49%
Maturity date	09.05.2044
Next tariff review	2025
Uirapuru Transmissora [Member]
IfrsStatementLineItems [Line Items]
Percentage of interest	100%
Maturity date	03.04.2035
Next tariff review	(a)

Basis of Preparation (Details)

Basis of Preparation (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
STATEMENTS OF INCOME
NET OPERATING REVENUE	R$ 21479468	R$ 20535341	R$ 20976216
GROSS PROFIT	4,898,040	4,929,757	4,268,308
Other operational income (expenses)	(280,460)	(739,635)	(220,835)
Profit before financial results and taxes	2,489,724	942,888	4,580,425
Operating profit	(1,203,326)	(1,980,985)	658,482
Income tax and social contribution	5,080
Net income	2,325,344
Attributed to non-controlling interest	68,358	37,314	96,029
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income	2,072,843	1,359,308	5,201,347
STATEMENTS OF CASH FLOWS
Cash flow from operational activities	3,518,476	3,902,649	3,386,832
Taxes and charges paid	294,676	124,381	745,150
Cash flow from investment activities	(3,135,091)	(2,774,996)	31,908
Cash flow from financing activities	2,696,572	(1,922,041)	(2,884,427)
Hydrological risk renegotiation - GSF			(1,570,543)
Previously stated [member]
STATEMENTS OF INCOME
NET OPERATING REVENUE		21,927,721	23,984,287
Operating costs		(16,928,407)	(19,119,637)
GROSS PROFIT		4,999,314	4,864,650
Selling expenses		(186,740)	(194,998)
General and administrative expenses		(803,721)	(924,561)
Other operational income (expenses)		(1,571,194)	(235,910)
Equity in earnings of investees		478,577	366,314
Profit before financial results and taxes		2,916,236	5,446,038
Financial results		(1,966,037)	(327,361)
Operating profit		950,199	5,118,677
Income tax and social contribution		199,122	(1,259,632)
Net income for the period - continuing operations		1,149,321	3,859,045
Result of discontinued operations			1,189,557
Net income		1,149,321	5,048,602
Attributed to controlling shareholders		1,112,007	4,952,573
Attributed to non-controlling interest		37,314	96,029
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes		209,987	152,745
Total comprehensive income		1,359,308	5,201,347
Attributed to controlling shareholders		1,319,273	5,105,174
Attributed to non-controlling interest		40,035	96,173
STATEMENTS OF CASH FLOWS
Cash flow from operational activities		3,902,649	3,386,832
Net income		1,149,321	3,859,045
Profit adjustments		2,293,118	(1,979,865)
Changes in assets and liabilities		1,883,234	2,675,188
Taxes and charges paid		(1,423,024)	(1,203,156)
Equity in earnings of investees			35,620
Cash flow from investment activities		(2,774,996)	31,908
Property, plant and equipment and intangible assets		(2,880,829)	(1,825,468)
Other activities		105,833	(586,976)
Discontinued operations			2,444,352
Cash flow from financing activities		(1,922,041)	(2,884,427)
Issue of Debentures		305,928	1,043,011
Loan and lease payments		(60,200)	(51,270)
Other activities		(2,167,769)	(3,874,318)
Discontinued operations			(1,850)
Total effects on cash and cash equivalents		(794,388)	534,313
Hydrological risk renegotiation - GSF			1,570,543
Adjustments [Member]
STATEMENTS OF INCOME
NET OPERATING REVENUE		(1,392,380)	(3,008,071)
Operating costs		1,322,823	2,411,729
GROSS PROFIT		(69,557)	(596,342)
Selling expenses		11,071	8,316
General and administrative expenses		70,026	53,703
Other operational income (expenses)		20,996	15,075
Equity in earnings of investees
Profit before financial results and taxes		32,536	(519,248)
Financial results		(39,847)	(19,004)
Operating profit		(7,311)	(538,252)
Income tax and social contribution		81,977	81,108
Net income for the period - continuing operations		74,666	(457,144)
Result of discontinued operations		(74,666)	457,144
Net income
Attributed to controlling shareholders
Attributed to non-controlling interest
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes
Total comprehensive income
Attributed to controlling shareholders
Attributed to non-controlling interest
STATEMENTS OF CASH FLOWS
Cash flow from operational activities
Net income		74,666	(457,144)
Profit adjustments		(306,736)	150,773
Changes in assets and liabilities		2,709	(101,830)
Taxes and charges paid		51,534	(84,074)
Equity in earnings of investees		177,827	492,275
Cash flow from investment activities
Property, plant and equipment and intangible assets		580,969	14,277
Other activities		(22,967)	14,846
Discontinued operations		(558,002)	(29,123)
Cash flow from financing activities
Issue of Debentures			20,239
Loan and lease payments		2,988	2,485
Other activities			26,755
Discontinued operations		(2,988)	(49,479)
Total effects on cash and cash equivalents
Hydrological risk renegotiation - GSF
Restateds [Member]
STATEMENTS OF INCOME
NET OPERATING REVENUE		20,535,341	20,976,216
Operating costs		(15,605,584)	(16,707,908)
GROSS PROFIT		4,929,757	4,268,308
Selling expenses		(175,669)	(186,682)
General and administrative expenses		(733,695)	(870,858)
Other operational income (expenses)		(1,550,198)	(220,835)
Equity in earnings of investees		478,577	366,314
Profit before financial results and taxes		2,948,772	4,926,790
Financial results		(2,005,884)	(346,365)
Operating profit		942,888	4,580,425
Income tax and social contribution		281,099	(1,178,524)
Net income for the period - continuing operations		1,223,987	3,401,901
Result of discontinued operations		(74,666)	1,646,701
Net income		1,149,321	5,048,602
Attributed to controlling shareholders		1,112,007	4,952,573
Attributed to non-controlling interest		37,314	96,029
STATEMENTS OF COMPREHENSIVE INCOME
Total comprehensive income, net of taxes		209,987	152,745
Total comprehensive income		1,359,308	5,201,347
Attributed to controlling shareholders		1,319,273	5,105,174
Attributed to non-controlling interest		40,035	96,173
STATEMENTS OF CASH FLOWS
Cash flow from operational activities		3,902,649	3,386,832
Net income		1,223,987	3,401,901
Profit adjustments		1,986,382	(1,829,092)
Changes in assets and liabilities		1,885,943	2,573,358
Taxes and charges paid		(1,371,490)	(1,287,230)
Equity in earnings of investees		177,827	527,895
Cash flow from investment activities		(2,774,996)	31,908
Property, plant and equipment and intangible assets		(2,299,860)	(1,811,191)
Other activities		82,866	(572,130)
Discontinued operations		(558,002)	2,415,229
Cash flow from financing activities		(1,922,041)	(2,884,427)
Issue of Debentures		305,928	1,063,250
Loan and lease payments		(57,212)	(48,785)
Other activities		(2,167,769)	(3,847,563)
Discontinued operations		(2,988)	(51,329)
Total effects on cash and cash equivalents		R$ 794388	534,313
Hydrological risk renegotiation - GSF			R$ 1570543

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Cash and cash equivalents	R$ 5634623	R$ 2678457	R$ 3472845
Cash And Bank Accounts [Member]
IfrsStatementLineItems [Line Items]
Cash and cash equivalents	223,298	222,641	231,372
Financial Investments With Immediate Liquidity [Member]
IfrsStatementLineItems [Line Items]
Cash and cash equivalents	R$ 5411325	R$ 2455816	R$ 3241473

Cash and Cash Equivalents (De_2

Cash and Cash Equivalents (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Post-fixed interest rates	92%	103.05%
Primary Distribution 1 [Member]
IfrsStatementLineItems [Line Items]
Number of shares issued	246,256,841
Number of shares issued, value	R$ 2031619

Bonds and Securities (Details)

Bonds and Securities (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Bonds and securities	R$ 495495	R$ 431056
Bonds and securities, current	4,763	93
Bonds and securities, noncurrent	R$ 490732	430,963
Units In Funds [Member]
IfrsStatementLineItems [Line Items]
Index	CDI
Bonds and securities	R$ 410012	353,454
Bank Deposit Certificates [Member]
IfrsStatementLineItems [Line Items]
Index	96% to 101% of CDI
Bonds and securities	R$ 85483	R$ 77602

Trade Accounts Receivable (Deta

Trade Accounts Receivable (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	R$ 3866429	R$ 3451869
Current	3,761,170	3,342,050
Noncurrent	105,259	109,819
Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	3,282,379
Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	462,649
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	121,401
Electricity Sales To Final Customers And Charges For Use Of The System Copel D I S [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	2,981,740	2,513,664
Electricity Sales To Final Customers And Charges For Use Of The System Copel D I S [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	2,428,632
Electricity Sales To Final Customers And Charges For Use Of The System Copel D I S [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	395,161
Electricity Sales To Final Customers And Charges For Use Of The System Copel D I S [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	157,947
Electricity Sales To Final Customers [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	217,801	208,631
Electricity Sales To Final Customers [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	207,084
Electricity Sales To Final Customers [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	4,414
Electricity Sales To Final Customers [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	6,303
Other Consumers Receivables [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	202,315	111,436
Other Consumers Receivables [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	90,694
Other Consumers Receivables [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	71,771
Other Consumers Receivables [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	39,850
Energy Supply Concessionaires And Permission Holder And Trading Companies [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	471,087	483,218
Energy Supply Concessionaires And Permission Holder And Trading Companies [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	437,348
Energy Supply Concessionaires And Permission Holder And Trading Companies [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	24,184
Energy Supply Concessionaires And Permission Holder And Trading Companies [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	9,555
C C E E [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	189,713	196,627
C C E E [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	70,048
C C E E [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable
C C E E [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	119,665
Charges For Use Of The Transmission System [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	86,155	71,466
Charges For Use Of The Transmission System [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	68,161
Charges For Use Of The Transmission System [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	7,314
Charges For Use Of The Transmission System [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	10,680
Gas distribution [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable		138,770
Gas distribution [member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable
Gas distribution [member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable
Gas distribution [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable
Expected Credit Losses [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	(282,382)	R$ 271943
Expected Credit Losses [Member] | Balance Falling Due [Member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	(19,588)
Expected Credit Losses [Member] | Not later than three months [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	(40,195)
Expected Credit Losses [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Trade Accounts Receivable	R$ 222599

Trade Accounts Receivable (De_2

Trade Accounts Receivable (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance	R$ 271943	R$ 304601	R$ 365551
Additions/ (Reversals)	107,296	121,756	182,241
Write offs	(86,519)	(154,414)	(243,302)
Reclassification	(10,338)		111
Expected credit losses, ending balance	282,382	271,943	304,601
Electricity Sales To Final Customers And Charges For Use Of The System Copel D I S [Member]
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance	119,538	154,083	212,327
Additions/ (Reversals)	99,685	114,718	180,150
Write offs	(85,356)	(149,263)	(238,394)
Reclassification
Expected credit losses, ending balance	133,867	119,538	154,083
Electricity Sales To Final Customers And Other Consumers Receivables [Member]
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance	12,532	1,205	769
Additions/ (Reversals)	2,792	11,327	436
Write offs
Reclassification
Expected credit losses, ending balance	15,324	12,532	1,205
Energy Supply Concessionaires Permission Holder And Trading Companies [Member]
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance	9,827	19,763	20,533
Additions/ (Reversals)	4,533	(5,353)	1,224
Write offs	(834)	(4,583)	(1,994)
Reclassification
Expected credit losses, ending balance	13,526	9,827	19,763
C C E E [Member]
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance	119,665	119,665	119,665
Additions/ (Reversals)
Write offs
Reclassification
Expected credit losses, ending balance	119,665	119,665	119,665
Telecommunications [Member]
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance
Additions/ (Reversals)			3,042
Write offs			(3,153)
Reclassification			111
Expected credit losses, ending balance
Gas distribution [member]
IfrsStatementLineItems [Line Items]
Expected credit losses, beginning balance	10,381	9,885	12,257
Additions/ (Reversals)	286	1,064	(2,611)
Write offs	(329)	(568)	239
Reclassification	(10,338)
Expected credit losses, ending balance		R$ 10381	R$ 9885

Trade Accounts Receivable (De_3

Trade Accounts Receivable (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Trade Accounts Receivable
Total amount presented of controversial portion of colider HPP	R$ 119665

Net Sectorial Financial Asset_3

Net Sectorial Financial Assets and Liabilities (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	R$ 101857	R$ 474301
Operating revenues, constitution	175,359	1,297,402
Operating revenues, amortization	894,837	550,461
Financial results, updating	58,253	135,545
Statement of financial position constitution	(1,442,885)	(2,080,869)
Net sectorial financial assets and liabilities, ending	(473,045)	(101,857)
Tariff flags	(56,752)	(478,697)
Net sectorial financial assets and liabilities, beginning	(473,045)	(101,857)
Sectorial financial assets, current, beginning	190,699	383,740
Sectorial financial assets, current, ending	15,473	190,699
Other non-current financial assets, beginning	190,699	383,740
Other non-current financial assets, ending	15,473	190,699
Other current financial liabilities, beginning	(433,914)	(139,770)
Other current financial liabilities, ending	(476,103)	(433,914)
Other non-current financial liabilities, beginning	(49,341)	(153,409)
Other non-current financial liabilities, ending	(27,888)	(49,341)
Portion A [Member] | Electricity Purchased For Resale Itaipu [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	819,649	1,286,966
Operating revenues, constitution	(70,066)	344,732
Operating revenues, amortization	(702,517)	(914,566)
Financial results, updating	59,495	102,517
Rate flags
Statement of financial position constitution
Net sectorial financial assets and liabilities, ending	106,561	819,649
Net sectorial financial assets and liabilities, beginning	106,561	819,649
Portion A [Member] | C V A Energ [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(582,059)	(475,842)
Operating revenues, constitution	(444,221)	(540,360)
Operating revenues, amortization	555,568	429,160
Financial results, updating	(86,565)	(36,149)
Net sectorial financial assets and liabilities, ending	(557,165)	(582,059)
Tariff flags	112	41,132
Net sectorial financial assets and liabilities, beginning	(557,165)	(582,059)
Portion A [Member] | Charges For Using The Transmission System Basic Grid [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	253,766	180,521
Operating revenues, constitution	540,084	213,107
Operating revenues, amortization	(244,243)	(152,329)
Financial results, updating	51,550	12,467
Net sectorial financial assets and liabilities, ending	601,157	253,766
Net sectorial financial assets and liabilities, beginning	601,157	253,766
Portion A [Member] | Transport Of Energy Purchased From Itaipu [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	10,706	14,018
Operating revenues, constitution	50,824	8,125
Operating revenues, amortization	(10,188)	(11,823)
Financial results, updating	3,251	386
Net sectorial financial assets and liabilities, ending	54,593	10,706
Net sectorial financial assets and liabilities, beginning	54,593	10,706
Portion A [Member] | E S S [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	227,329	531,280
Operating revenues, constitution	271,566	417,465
Operating revenues, amortization	(323,495)	(324,194)
Financial results, updating	23,651	46,467
Net sectorial financial assets and liabilities, ending	142,484	227,329
Tariff flags	(56,567)	(443,689)
Net sectorial financial assets and liabilities, beginning	142,484	227,329
Portion A [Member] | C D E [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	200,493	(18,786)
Operating revenues, constitution	(55,037)	392,608
Operating revenues, amortization	(149,314)	(201,781)
Financial results, updating	5,138	28,452
Net sectorial financial assets and liabilities, ending	1,280	200,493
Net sectorial financial assets and liabilities, beginning	1,280	200,493
Portion A [Member] | Proinfa [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	42,078	10,501
Operating revenues, constitution	(32,344)	77,631
Operating revenues, amortization	(22,660)	(53,235)
Financial results, updating	(1,569)	7,181
Net sectorial financial assets and liabilities, ending	(14,495)	42,078
Net sectorial financial assets and liabilities, beginning	(14,495)	42,078
Other Financial Components [Member] | Refunds Of Pis And Cofins [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(765,573)	(337,350)
Operating revenues, amortization	1,525,351	1,164,877
Statement of financial position constitution	(1,462,673)	(1,593,100)
Net sectorial financial assets and liabilities, ending	(702,895)	(765,573)
Net sectorial financial assets and liabilities, beginning	(702,895)	(765,573)
Other Financial Components [Member] | Neutrality [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	98,598	81,177
Operating revenues, constitution	(41,000)	94,338
Operating revenues, amortization	(79,292)	(81,461)
Financial results, updating	2,072	4,544
Net sectorial financial assets and liabilities, ending	(19,622)	98,598
Net sectorial financial assets and liabilities, beginning	(19,622)	98,598
Other Financial Components [Member] | Offset Of Energy Surplus Deficit Under C C E A R Bilateral Contracts [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(186)	(184)
Operating revenues, constitution		(239)
Operating revenues, amortization	186	385
Financial results, updating		(148)
Net sectorial financial assets and liabilities, ending		(186)
Net sectorial financial assets and liabilities, beginning		(186)
Other Financial Components [Member] | Hydrological Risk [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(524,806)	(604,152)
Operating revenues, constitution	(431,385)	(463,625)
Operating revenues, amortization	504,007	570,582
Financial results, updating	(23,216)	(27,611)
Net sectorial financial assets and liabilities, ending	(475,400)	(524,806)
Net sectorial financial assets and liabilities, beginning	(475,400)	(524,806)
Other Financial Components [Member] | Tariff Refunds [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(175,460)	(198,997)
Operating revenues, constitution	(92,589)	(66,898)
Operating revenues, amortization	96,560	101,685
Financial results, updating	(10,118)	(11,250)
Net sectorial financial assets and liabilities, ending	(181,607)	(175,460)
Net sectorial financial assets and liabilities, beginning	(181,607)	(175,460)
Other Financial Components [Member] | Overcontracting [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	436,324	(78,596)
Operating revenues, constitution	327,874	522,321
Operating revenues, amortization	(176,556)	53,319
Financial results, updating	46,848	15,420
Net sectorial financial assets and liabilities, ending	634,193	436,324
Tariff flags	(297)	(76,140)
Net sectorial financial assets and liabilities, beginning	634,193	436,324
Other Financial Components [Member] | Itaipu Bonus [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	4,943	(26,451)
Operating revenues, constitution	(68)	46,915
Operating revenues, amortization	(66,026)	(6,240)
Financial results, updating	(1,076)	(4,568)
Statement of financial position constitution	58,984	(4,713)
Net sectorial financial assets and liabilities, ending	(3,243)	4,943
Net sectorial financial assets and liabilities, beginning	(3,243)	4,943
Other Financial Components [Member] | Water Shortage Account [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(71,188)
Operating revenues, constitution
Operating revenues, amortization	71,188	76,949
Financial results, updating		(2,293)
Statement of financial position constitution		(145,844)
Net sectorial financial assets and liabilities, ending		(71,188)
Net sectorial financial assets and liabilities, beginning		(71,188)
Other Financial Components [Member] | C D E Eletrobras [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	(184,100)
Operating revenues, constitution	165,167	165,214
Operating revenues, amortization	24,583
Financial results, updating	(8,336)	(13,803)
Statement of financial position constitution	(39,196)	(335,511)
Net sectorial financial assets and liabilities, ending	(41,882)	(184,100)
Net sectorial financial assets and liabilities, beginning	(41,882)	(184,100)
Other Financial Components [Member] | Others [Member]
IfrsStatementLineItems [Line Items]
Net sectorial financial assets and liabilities, beginning	107,629	110,196
Operating revenues, constitution	(13,446)	86,068
Operating revenues, amortization	(108,315)	(100,867)
Financial results, updating	(2,872)	13,933
Statement of financial position constitution		(1,701)
Net sectorial financial assets and liabilities, ending	(17,004)	107,629
Net sectorial financial assets and liabilities, beginning	R$ 17004	R$ 107629

Net Sectorial Financial Asset_4

Net Sectorial Financial Assets and Liabilities (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net Sectorial Financial Assets And Liabilities
Annual tariff readjustment	R$ 1462673	R$ 1593100

Accounts Receivables - Conces_3

Accounts Receivables - Concessions (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Accounts receivable related to the concession	R$ 2819255	R$ 2278293
Accounts receivable related to the concession, current	9,354	8,603
Accounts receivable related to the concession, noncurrent	2,809,901	2,269,690
Power Distribution Service Concession [Member]
IfrsStatementLineItems [Line Items]
Accounts receivable related to the concession	1,954,679	1,442,819
Bonus From The Grant Of Concession Agreements Under The Quota System [Member]
IfrsStatementLineItems [Line Items]
Accounts receivable related to the concession	792,741	766,832
Generation Concession Agreements [Member]
IfrsStatementLineItems [Line Items]
Accounts receivable related to the concession	R$ 71835	R$ 68642

Accounts Receivables - Conces_4

Accounts Receivables - Concessions (Details 1) - Power Distribution Service Concession [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 1442819	R$ 1200708
Transfers from contract assets	451,250	168,072
Transfers to other receivables (assets held for disposal)	(1,287)	(5,048)
Fair value recognition	62,167	79,169
Loss on disposal	(270)	(82)
Ending balance	R$ 1954679	R$ 1442819

Accounts Receivables - Conces_5

Accounts Receivables - Concessions (Details 2) - Bonus From The Grant Of Concession Agreements Under The Quota System [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Balance as of December 31, 2022	R$ 766832	R$ 730851
Transfers to electricity grid use charges - customers	(88,461)	(82,458)
Interest (Note 30.1)	114,370	118,439
Balance as of December 31, 2023	R$ 792741	R$ 766832

Accounts Receivables - Conces_6

Accounts Receivables - Concessions (Details 3) - Generation Concession Agreements [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 68642	R$ 102220
Remeasurement		1,934
Fair value adjustment	3,193	(35,512)
Ending balance	R$ 71835	R$ 68642

Accounts Receivables - Conces_7

Accounts Receivables - Concessions (Details Narrative) - H P P G P S [Member] - Bonus From The Grant Of Concession Agreements Under The Quota System [Member] - Concession Agreement [Member] R$ in Thousands	Jan. 05, 2016 BRL (R$)
IfrsStatementLineItems [Line Items]
Concession agreement term	30 years
Bonus paid	R$ 574827

Contract assets (Details)

Contract assets (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Contract assets	R$ 7605061	R$ 7672679
Current	284,616	220,660
Noncurrent	7,320,445	7,452,019
Power Distribution Service Concession 1 [Member]
IfrsStatementLineItems [Line Items]
Contract assets	2,201,958	2,332,171
Piped Gas Distribution Service Concession [Member]
IfrsStatementLineItems [Line Items]
Contract assets		30,032	R$ 29815
Power Transmission Concession 1 [Member]
IfrsStatementLineItems [Line Items]
Contract assets	R$ 5403103	R$ 5310476

Contract assets (Details 1)

Contract assets (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Contract assets, beginning	R$ 7672679
Loss on disposal	(16,728)	R$ 8829	R$ 7155
Contract assets, ending	7,605,061	7,672,679
Power Distribution Service Concession [Member]
IfrsStatementLineItems [Line Items]
Contract assets, beginning	2,332,171	1,798,195
Acquisitions	2,305,311	2,092,117
Customers contributions	(339,277)	(243,916)
Transfers to intangible assets	(1,615,878)	(1,137,324)
Transfers to accounts receivable related to concession	(451,250)	(168,072)
Loss on disposal	(16,728)	(8,829)
Other transfers	(12,391)
Contract assets, ending	2,201,958	2,332,171	1,798,195
Power Distribution Service Concession [Member] | Assets Contract Assets [Member]
IfrsStatementLineItems [Line Items]
Contract assets, beginning	2,405,124	1,851,866
Acquisitions	2,305,311	2,092,117
Customers contributions
Transfers to intangible assets	(1,888,949)	(1,332,118)
Transfers to accounts receivable related to concession	(507,401)	(197,912)
Loss on disposal	(16,728)	(8,829)
Other transfers	(12,391)
Contract assets, ending	2,284,966	2,405,124	1,851,866
Power Distribution Service Concession [Member] | Special Liabilities [Member]
IfrsStatementLineItems [Line Items]
Contract liability, beginning	(72,953)	(53,671)
Acquisitions
Customers contributions	(339,277)	(243,916)
Transfers to intangible assets	273,071	194,794
Transfers to accounts receivable related to concession	56,151	29,840
Loss on disposal
Other transfers
Contract liability, ending	R$ 83008	R$ 72953	R$ 53671

Contract assets (Details 2)

Contract assets (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Contract assets, beginning	R$ 7672679
Contract assets, ending	7,605,061	R$ 7672679
Piped Gas Distribution Service Concession [Member]
IfrsStatementLineItems [Line Items]
Contract assets, beginning	30,032	29,815
Acquisitions	25,510	13,955
Transfers to intangible assets	(11,503)	(13,738)
Reclassification	(44,039)
Contract assets, ending		R$ 30032

Contract assets (Details 3)

Contract assets (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Contract assets, beginning	R$ 7672679
Contract assets, ending	7,605,061	R$ 7672679
Transmission Service Concession Contract [Member]
IfrsStatementLineItems [Line Items]
Contract assets, beginning	5,310,476	5,060,038
Realization of gains/losses in business combinations	722	721
Transfers to electricity grid use charges - customers	(718,826)	(603,317)
Transfers to property, plant and equipment	(4,086)	(3,822)
Transfers from litigations	(458)	(1,558)
Remuneration	716,030	711,648
Construction revenue	85,181	89,166
Construction income	1,410	1,458
Loss from inefficiency	12,654	56,142
Contract assets, ending	5,403,103	5,310,476
Concession Assets [Member] | Transmission Service Concession Contract [Member]
IfrsStatementLineItems [Line Items]
Contract assets, beginning	3,894,276	3,632,386
Realization of gains/losses in business combinations	722	721
Transfers to electricity grid use charges - customers	(423,851)	(389,939)
Transfers to property, plant and equipment	(4,086)	(3,822)
Transfers from litigations	(458)	(1,558)
Remuneration	521,308	509,722
Construction revenue	85,181	89,166
Construction income	1,410	1,458
Loss from inefficiency	12,654	56,142
Contract assets, ending	4,087,156	3,894,276
R B S E Assets [Member] | Transmission Service Concession Contract [Member]
IfrsStatementLineItems [Line Items]
Contract assets, beginning	1,416,200	1,427,652
Realization of gains/losses in business combinations
Transfers to electricity grid use charges - customers	(294,975)	(213,378)
Transfers to property, plant and equipment
Transfers from litigations
Remuneration	194,722	201,926
Construction revenue
Construction income
Loss from inefficiency
Contract assets, ending	R$ 1315947	R$ 1416200

Contract assets (Details 4)

Contract assets (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Concession Assets [Member]
IfrsStatementLineItems [Line Items]
Construction income	1.65%	1.65%
Operating and maintenance margin	1.65%	1.65%
Remuneration rate	9.60%	9.58%
Contract correction index	IPCA	IPCA
Annual RAP, according to Homologatory Resolution	R$ 574028	R$ 523713
R B S E Assets Financial [Member]
IfrsStatementLineItems [Line Items]
Remuneration rate	8.11%	8.11%
Contract correction index	IPCA	IPCA
Annual RAP, according to Homologatory Resolution	R$ 201158	R$ 91276
R B S E Assets Economic [Member]
IfrsStatementLineItems [Line Items]
Remuneration rate	11.10%	11.10%
Contract correction index	IPCA	IPCA
Annual RAP, according to Homologatory Resolution	R$ 157525	R$ 151560

Contract assets (Details Narrat

Contract assets (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Debentures costs	R$ 19041	R$ 17903
Debentures average rate	0.32%	0.38%
Gain on tariff	R$ 4014	R$ 30654
Bateias Pilarzinho [Member]
IfrsStatementLineItems [Line Items]
Nominal terms percenatge	11.15%
Londrina Figueira [Member]
IfrsStatementLineItems [Line Items]
Nominal terms percenatge	4.15%
Assis Paraguacu Paulista I I [Member]
IfrsStatementLineItems [Line Items]
Nominal terms percenatge	7.84%

Other Receivables (Details)

Other Receivables (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Trade and other receivables	R$ 1803072	R$ 1828832
Current	949,732	897,380
Noncurrent	853,340	931,452
Fair Value Purchase And Sale Of Power In The Active Market [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	1,101,684	1,081,758
Services In Progress [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	328,972	369,916
C D E Transfer [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	133,375	83,649
Materials And Supplies For Power Electricity [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	61,317	58,367
Disposals And Decommissioning In Progress [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	48,228	39,768
Advance Payments To Employees [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	17,333	20,768
Advance Payments To Suppliers [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	15,371	12,709
Bonus For Voluntary Consumption Reduction [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	2,917	2,917
Employees Transferred Compensation To Be Recovered [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	503	1,261
Other Receivables [Member]
IfrsStatementLineItems [Line Items]
Trade and other receivables	R$ 93372	R$ 157719

Taxes (Details)

Taxes (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	R$ 3009172	R$ 2284999
Noncurrent assets, recognized in income	71,310	812,721
Noncurrent assets, Other	4,519
Noncurrent assets, recognized comprehensive income	129,007	(88,548)
Noncurrent assets, reclassification	(53,992)
Noncurrent assets, ending	3,160,016	3,009,172
Net, beginning	126,617	(401,569)
Net, recognized in income	17,047	628,389
Noncurrent liabilities,Other net	(204,567)	(8,155)
Net, recognized comprehensive income	131,174	(92,048)
Net, reclassification	624
Net, ending	70,895	126,617
Assets presented in the Statement of Financial Position	1,644,299	963,259
Assets presented in the Statement of Financial Position	1,757,688	1,644,299
Liabilities presented in the Statement of Financial Position	(1,517,682)	(1,364,828)
Liabilities presented in the Statement of Financial Position	(1,686,793)	(1,517,682)
Provision For Allocation Of P I S And Cofins Credits [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	629,427
Noncurrent assets, recognized in income	19,985	629,427
Noncurrent assets, Other
Noncurrent assets, recognized comprehensive income
Noncurrent assets, reclassification
Noncurrent assets, ending	649,412	629,427
Legal proceedings provision [member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	635,048	502,873
Noncurrent assets, recognized in income	(41,717)	132,175
Noncurrent assets, Other	4,643
Noncurrent assets, reclassification	(5,496)
Noncurrent assets, ending	592,478	635,048
Post Employment Benefits [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	363,297	429,121
Noncurrent assets, recognized in income	14,774	22,724
Noncurrent assets, recognized comprehensive income	129,007	(88,548)
Noncurrent assets, reclassification	(2,466)
Noncurrent assets, ending	504,612	363,297
Fair Value Purchase And Sale Of Power [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	251,160	185,460
Noncurrent assets, recognized in income	5,060	65,700
Noncurrent assets, ending	256,220	251,160
Noncurrent liabilities, beginning	367,798	290,964
Noncurrent liabilities, recognized in income	6,775	76,834
Noncurrent assets, ending	374,573	367,798
Impairment Of Assets [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	295,789	313,275
Noncurrent assets, recognized in income	(73,376)	(17,486)
Noncurrent assets, reclassification	(9,126)
Noncurrent assets, ending	213,287	295,789
Voluntary Retirement Program [member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	479	23,030
Noncurrent assets, recognized in income	207,330	(22,551)
Noncurrent assets, ending	207,809	479
Expected Credit Losses [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	139,737	151,149
Noncurrent assets, recognized in income	1,852	(11,412)
Noncurrent assets, reclassification	(633)
Noncurrent assets, ending	140,956	139,737
Tax Losses And Negative Tax Basis [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	195,062	121,802
Noncurrent assets, recognized in income	(55,382)	73,260
Noncurrent assets, Other	(124)
Noncurrent assets, reclassification	(36,271)
Noncurrent assets, ending	103,285	195,062
Taxes With Suspended Liability [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	82,181	74,665
Noncurrent assets, recognized in income	7,672	7,516
Noncurrent assets, ending	89,853	82,181
Lease liabilities [member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	74,783	55,659
Noncurrent assets, recognized in income	(121)	19,124
Noncurrent assets, ending	74,662	74,783
Research And Development And Energy Efficiency Programs [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	127,083	138,849
Noncurrent assets, recognized in income	(59,818)	(11,766)
Noncurrent assets, ending	67,265	127,083
Amortization Concession [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	57,649	52,429
Noncurrent assets, recognized in income	5,220	5,220
Noncurrent assets, ending	62,869	57,649
Provisions For Performance And Profit Sharing [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	14,914	115,871
Noncurrent assets, recognized in income	35,889	(100,957)
Noncurrent assets, ending	50,803	14,914
Concession Contracts [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	18,702	19,769
Noncurrent assets, recognized in income	(1,069)	(1,067)
Noncurrent assets, ending	17,633	18,702
Noncurrent liabilities, beginning	1,848,548	1,788,474
Noncurrent liabilities, recognized in income	6,891	51,919
Noncurrent liabilities,Other	209,086	8,155
Noncurrent liabilities, reclassification	(38,064)
Noncurrent assets, ending	2,026,461	1,848,548
Other [member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, beginning	123,861	101,047
Noncurrent assets, recognized in income	5,011	22,814
Noncurrent assets, recognized comprehensive income	(2,167)	3,500
Noncurrent assets, ending	128,872	123,861
Noncurrent liabilities, beginning	55,346	30,174
Noncurrent liabilities, recognized in income	17,125	21,672
Noncurrent liabilities, reclassification	(16,552)
Noncurrent assets, ending	53,752	55,346
Deemed Cost Of Property Plant And Equipment [Member]
IfrsStatementLineItems [Line Items]
Noncurrent liabilities, beginning	307,687	326,497
Noncurrent liabilities, recognized in income	(16,769)	(18,810)
Noncurrent assets, ending	290,918	307,687
Accelerated Depreciation [Member]
IfrsStatementLineItems [Line Items]
Noncurrent liabilities, beginning	128,156	102,324
Noncurrent liabilities, recognized in income	18,382	25,832
Noncurrent assets, ending	146,538	128,156
Escrow Deposits Monetary Variation [Member]
IfrsStatementLineItems [Line Items]
Noncurrent liabilities, beginning	72,827	65,119
Noncurrent liabilities, recognized in income	12,063	7,708
Noncurrent assets, ending	84,890	72,827
Right Of Use Asset [Member]
IfrsStatementLineItems [Line Items]
Noncurrent liabilities, beginning	71,877	54,980
Noncurrent liabilities, recognized in income	(1,552)	16,897
Noncurrent assets, ending	70,325	71,877
Transaction Cost On Loans And Financing And Debentures [Member]
IfrsStatementLineItems [Line Items]
Noncurrent liabilities, beginning	30,316	28,036
Noncurrent liabilities, recognized in income	11,348	2,280
Noncurrent assets, ending	41,664	30,316
Concession Contracts One [Member]
IfrsStatementLineItems [Line Items]
Noncurrent assets, recognized comprehensive income	(2,167)	3,500
Noncurrent liabilities, beginning	2,882,555	2,686,568
Noncurrent liabilities, recognized in income	54,263	184,332
Noncurrent liabilities,Other	209,086	8,155
Noncurrent liabilities, reclassification	(54,616)
Noncurrent assets, ending	R$ 3089121	R$ 2882555

Taxes (Details 1)

Taxes (Details 1) R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Assets	R$ 3160016
Liabilities	(3,089,121)
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Assets	1,011,652
Liabilities	(349,672)
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Assets	712,514
Liabilities	(326,304)
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Assets	200,526
Liabilities	(275,776)
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Assets	101,950
Liabilities	(231,884)
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Assets	63,152
Liabilities	(198,029)
Later Than Five Years And Not Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Assets	150,686
Liabilities	(489,463)
Later Than Eight Years [Member]
IfrsStatementLineItems [Line Items]
Assets	919,536
Liabilities	R$ 1217993

Taxes (Details 2)

Taxes (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Other current taxes recoverable	R$ 943343	R$ 1239694
Other noncurrent taxes recoverable	2,256,156	2,627,293
Other current tax obligations	346,083	303,606
Other noncurrent tax obligations	612,093	633,491
Recoverable I C M S [Member]
IfrsStatementLineItems [Line Items]
Other current taxes recoverable	158,010	128,288
Other noncurrent taxes recoverable	190,229	171,374
Recoverable P I S Pasep And Cofins Taxes [Member]
IfrsStatementLineItems [Line Items]
Other current taxes recoverable	784,593	1,110,659
Other noncurrent taxes recoverable	1,982,826	2,421,176
Other Recoverable Taxes [Member]
IfrsStatementLineItems [Line Items]
Other current taxes recoverable	740	747
Other noncurrent taxes recoverable	83,101	34,743
I C M S V A T Payable [Member]
IfrsStatementLineItems [Line Items]
Other current tax obligations	194,734	149,506
ICMS Installment Payment [member]
IfrsStatementLineItems [Line Items]
Other current tax obligations	11,365	10,437
Other noncurrent tax obligations	29,921	37,883
P I S Pasep And Cofins Payable [Member]
IfrsStatementLineItems [Line Items]
Other current tax obligations	34,616	70,423
I R R F On J S C P [Member]
IfrsStatementLineItems [Line Items]
Other current tax obligations	31,200	11,372
Special Tax Regularization Program Pert [Member]
IfrsStatementLineItems [Line Items]
Other current tax obligations	62,420	57,046
Other Taxes [Member]
IfrsStatementLineItems [Line Items]
Other current tax obligations	11,748	4,822
Social Security Contributions Injunction On Judicial Deposit [Member]
IfrsStatementLineItems [Line Items]
Other noncurrent tax obligations	264,868	242,248
Special Tax Regularization Program Pert One [Member]
IfrsStatementLineItems [Line Items]
Other noncurrent tax obligations	317,304	347,029
Other Taxes One [Member]
IfrsStatementLineItems [Line Items]
Other noncurrent tax obligations		R$ 6331

Taxes (Details 3)

Taxes (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Movement asset, beginning	R$ 3484616	R$ 4355265
Monetary variation	256,492	294,952
Offsetting with taxes payable	(1,075,244)	(1,165,601)
Movement asset, ending	2,665,864	R$ 3484616
Movement asset current	777,481
Movement asset noncurrent	R$ 1888383

Taxes (Details 4)

Taxes (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Financial liabilities, beginning	R$ 1995158	R$ 3326795
Monetary variation	199,241	261,463
Financial liabilities transfer to sectorial financial liabilities	(1,462,673)	(1,593,100)
Financial liabilities, ending	731,726	R$ 1995158
Financial liabilities, current	558,591
Financial liabilities, Noncurrent	R$ 173135

Taxes (Details 5)

Taxes (Details 5) - BRL (R$) R$ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2023
Notes and other explanatory information [abstract]
Provision, beginning	R$ 1821933		R$ 1851257
Provision for allocation of PIS and Cofins credits		810,563
Monetary variation	29,324	1,011,370	58,518
Provision, ending	R$ 1851257	R$ 1821933	R$ 1909775

Taxes (Details 6)

Taxes (Details 6) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Income before IRPJ and CSLL	R$ 2489724	R$ 942888	R$ 4580425
(-) Equity in income	(307,808)	(478,577)	(366,315)
Income after IRPJ and CSLL	2,181,916	464,311	4,214,110
IRPJ and CSLL (34%)	(741,851)	(157,866)	(1,432,797)
Tax effects on:
Interest on equity (JSCP)	325,720	329,800	223,380
Dividends	453	250	437
Non deductible expenses	(22,701)	(25,172)	(24,679)
Tax incentives	9,905	11,492	40,011
Unrecognized tax loss and negative basis of CSLL	(24,345)	(29,870)	(29,002)
Difference between tax bases of deemed profit and taxable profit	18,844	35,677	49,638
Effect of non taxable monetary variation (Selic) on undue tax payments	87,207	100,282
Others	(7,289)	16,506	(5,512)
Current IRPJ and CSLL	(371,104)	(368,035)	(372,180)
Deferred IRPJ and CSLL	R$ 17047	R$ 649134	R$ 806344
Effective rate - %	16.20%	(60.50%)	28%

Taxes (Details Narrative)

Taxes (Details Narrative) - BRL (R$) R$ in Thousands	Jun. 30, 2023	Sep. 27, 2022	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Unrecognized tax credits			R$ 87410	R$ 197540
Provision for allocation	R$ 810563
Debts in report of tax position		R$ 92249
Reduction of charges		41,696
Payment of monthly installments		R$ 50553

Prepaid Expenses (Details)

Prepaid Expenses (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Prepaid expenses	R$ 62869	R$ 60086
Prepaid expenses, current	62,869	60,076
Prepaid expenses, noncurrent		10
Program For Incentive To Alternative Energy Sources Proinfa [Member]
IfrsStatementLineItems [Line Items]
Prepaid expenses	30,210	30,538
Insurance Premiums [Member]
IfrsStatementLineItems [Line Items]
Prepaid expenses	20,562	20,919
Others [Member]
IfrsStatementLineItems [Line Items]
Prepaid expenses	R$ 12097	R$ 8629

Judicial Deposits (Details)

Judicial Deposits (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Judicial deposits	R$ 634712	R$ 632458
Longterm deposits	68,144	59,185
Taxes Claims [Member]
IfrsStatementLineItems [Line Items]
Judicial deposits	482,002	444,134
Labor Claims [Member]
IfrsStatementLineItems [Line Items]
Judicial deposits	84,107	125,862
Civil [Member]
IfrsStatementLineItems [Line Items]
Judicial deposits	43,081	39,597
Easements [Member]
IfrsStatementLineItems [Line Items]
Judicial deposits	19,340	14,726
Customers [Member]
IfrsStatementLineItems [Line Items]
Judicial deposits	5,723	4,862
Others [Member]
IfrsStatementLineItems [Line Items]
Judicial deposits	R$ 459	R$ 3277

Judicial deposits (Details Narr

Judicial deposits (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Judicial Deposits
Tax judicial deposits	R$ 265116	R$ 241681

Investments (Details)

Investments (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Investments, beginning	R$ 3325731	R$ 3042134
Equity	307,809	478,577
Investment/advance for future capital increase	10,780	4,829
Amortization	(370)	(371)
Dividends and JSCP	(132,065)	(137,900)
Other	(88)	(2)
Investments, ending	3,511,797	3,325,731
Capital decrease		(61,536)
Associates [member]
IfrsStatementLineItems [Line Items]
Investments, beginning	47,093	48,096
Equity	22,001	26,015
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(20,238)	(27,018)
Other
Investments, ending	48,856	47,093
Capital decrease
Investment property [member]
IfrsStatementLineItems [Line Items]
Investments, beginning	535	541
Equity
Investment/advance for future capital increase
Amortization	(3)	(4)
Dividends and JSCP
Other	(88)	(2)
Investments, ending	444	535
Capital decrease
Dona Francisca Energetica [Member] | Associates [member]
IfrsStatementLineItems [Line Items]
Investments, beginning	28,043	27,057
Equity	5,353	5,648
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(2,584)	(4,662)
Other
Investments, ending	30,812	28,043
Capital decrease
Foz Do Chopim Energetica [Member] | Associates [member]
IfrsStatementLineItems [Line Items]
Investments, beginning	17,116	19,102
Equity	16,651	20,370
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(17,654)	(22,356)
Other
Investments, ending	16,113	17,116
Capital decrease
Others [Member] | Associates [member]
IfrsStatementLineItems [Line Items]
Investments, beginning	1,934	1,937
Equity	(3)	(3)
Investment/advance for future capital increase
Amortization
Dividends and JSCP
Other
Investments, ending	1,931	1,934
Capital decrease
Joint ventures [member]
IfrsStatementLineItems [Line Items]
Investments, beginning	3,278,103	2,993,497
Equity	285,808	452,562
Investment/advance for future capital increase	10,780	4,829
Amortization	(367)	(367)
Dividends and JSCP	(111,827)	(110,882)
Other
Investments, ending	3,462,497	3,278,103
Capital decrease		(61,536)
Joint ventures [member] | Voltalia Sao Miguel Do Gostoso I [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	115,976	108,990
Equity	1,508	2,157
Investment/advance for future capital increase		4,829
Amortization
Dividends and JSCP
Other
Investments, ending	117,484	115,976
Capital decrease
Joint ventures [member] | Voltalia Sao Miguel Do Gostoso Direito De Authorization Rights [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	8,937	9,304
Equity
Investment/advance for future capital increase
Amortization	(367)	(367)
Dividends and JSCP
Other
Investments, ending	8,570	8,937
Capital decrease
Joint ventures [member] | Caiua [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	125,297	106,977
Equity	12,263	23,806
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(4,486)	(5,486)
Other
Investments, ending	133,074	125,297
Capital decrease
Joint ventures [member] | Integracao Maranhense [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	192,502	166,563
Equity	24,218	32,824
Investment/advance for future capital increase	10,780
Amortization
Dividends and JSCP	(15,440)	(6,885)
Other
Investments, ending	212,060	192,502
Capital decrease
Joint ventures [member] | Matrincha [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	931,528	811,771
Equity	77,493	162,298
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(14,022)	(42,541)
Other
Investments, ending	994,999	931,528
Capital decrease
Joint ventures [member] | Guaraciaba [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	467,099	407,615
Equity	30,871	82,251
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(5,887)	(22,767)
Other
Investments, ending	492,083	467,099
Capital decrease
Joint ventures [member] | Paranaiba [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	263,979	226,923
Equity	36,269	47,623
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(8,226)	(10,567)
Other
Investments, ending	292,022	263,979
Capital decrease
Joint ventures [member] | Mata De Santa Genebra [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	692,260	710,989
Equity	58,262	56,140
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(13,837)	(13,333)
Other
Investments, ending	736,685	692,260
Capital decrease		(61,536)
Joint ventures [member] | Cantareira [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	473,369	437,330
Equity	44,563	45,293
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(49,621)	(9,254)
Other
Investments, ending	468,311	473,369
Capital decrease
Joint ventures [member] | Solar Parana [Member]
IfrsStatementLineItems [Line Items]
Investments, beginning	7,156	7,035
Equity	361	170
Investment/advance for future capital increase
Amortization
Dividends and JSCP	(308)	(49)
Other
Investments, ending	R$ 7209	7,156
Capital decrease

Investments (Details 1)

Investments (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
ASSETS	R$ 55819074	R$ 49703700
Current assets	13,715,730	9,327,249
Noncurrent assets	42,103,344	40,376,451
LIABILITIES	55,819,074	49,703,700
Current liabilities	9,309,433	7,156,597
Noncurrent liabilities	22,317,974	21,415,878
Equity	24,191,667	21,131,225	R$ 22175235	R$ 20250518
Net operating revenue	21,479,468	20,535,341	20,976,216
Operating costs and expenses	(18,092,563)	(17,254,583)	(16,415,740)
Financial results	(1,204,990)	(2,005,884)	(346,365)
Income tax and social contribution	354,057	(281,099)	1,178,524
Net income (loss)	2,327,168	1,149,321	5,048,602
Total comprehensive income	2,072,843	1,359,308	5,201,347
Cash flows from operating activities	3,518,476	3,902,649	3,386,832
Cash flows from investing activities	(3,135,091)	(2,774,996)	31,908
Cash flows from financing activities	2,696,572	(1,922,041)	(2,884,427)
CHANGE IN CASH AND CASH EQUIVALENTS	3,079,957	(794,388)	534,313
Compagas [Member]
IfrsStatementLineItems [Line Items]
ASSETS	1,023,624	1,083,713
Current assets	240,017	282,714
Noncurrent assets	783,607	800,999
LIABILITIES	1,023,624	1,083,713
Current liabilities	206,137	419,277
Noncurrent liabilities	302,821	107,306
Equity	514,666	557,130
Net operating revenue	978,581	1,297,034	783,277
Operating costs and expenses	(814,455)	(1,076,181)	(654,643)
Financial results	(11,757)	28,440	9,817
Income tax and social contribution	(40,750)	(70,092)	(38,860)
Net income (loss)	111,619	179,201	99,591
Other comprehensive income	1,346	1,433	294
Total comprehensive income	112,965	180,634	99,885
Cash flows from operating activities	185,558	280,480	178,800
Cash flows from investing activities	(27,807)	(427,175)	(14,273)
Cash flows from financing activities	(117,373)	(2,887)	(64,545)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	40,378	(149,582)	99,982
Cash and cash equivalents at the beginning of the year	61,059	210,641	110,659
Cash and cash equivalents at the end of the year	101,437	61,059	210,641
CHANGE IN CASH AND CASH EQUIVALENTS	40,378	(149,582)	99,982
Elejor [Member]
IfrsStatementLineItems [Line Items]
ASSETS	804,150	848,198
Current assets	209,323	224,833
Noncurrent assets	594,827	623,365
LIABILITIES	804,150	848,198
Current liabilities	109,350	111,142
Noncurrent liabilities	730,939	771,897
Equity	(36,139)	(34,841)
Net operating revenue	140,757	194,287	171,263
Operating costs and expenses	(92,793)	(86,033)	(86,871)
Financial results	(43,569)	(113,102)	(171,888)
Income tax and social contribution	(1,487)	4,158	33,061
Net income (loss)	2,908	(690)	(54,435)
Other comprehensive income	(4,206)
Total comprehensive income	(1,298)	(690)	(54,435)
Cash flows from operating activities	(14,772)	45,249	127,510
Cash flows from investing activities	(4,600)	(7,364)	(31,095)
Cash flows from financing activities
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	(19,372)	37,885	96,415
Cash and cash equivalents at the beginning of the year	185,916	148,031	51,616
Cash and cash equivalents at the end of the year	166,544	185,916	148,031
CHANGE IN CASH AND CASH EQUIVALENTS	(19,372)	37,885	96,415
U E G Araucaria [Member]
IfrsStatementLineItems [Line Items]
ASSETS	423,367	334,418
Current assets	36,580	97,586
Noncurrent assets	386,787	236,832
LIABILITIES	423,367	334,418
Current liabilities	49,797	45,115
Noncurrent liabilities	55,959	16,322
Equity	317,611	272,981
Net operating revenue		98,508	2,250,577
Operating costs and expenses	4,674	(365,522)	(1,879,198)
Financial results	2,856	11,407	8,952
Income tax and social contribution	36,795	(11,885)	(42,248)
Net income (loss)	44,325	(267,492)	338,083
Other comprehensive income	304
Total comprehensive income	44,629	(267,492)	338,083
Cash flows from operating activities	(67,767)	(94,401)	312,676
Cash flows from investing activities	(9,870)	(139,033)	(14,579)
Cash flows from financing activities	35,000	(147)	(64,331)
TOTAL EFFECTS ON CASH AND CASH EQUIVALENTS	(42,637)	(233,581)	233,766
Cash and cash equivalents at the beginning of the year	64,991	298,572	64,806
Cash and cash equivalents at the end of the year	22,354	64,991	298,572
CHANGE IN CASH AND CASH EQUIVALENTS	R$ 42637	R$ 233581	R$ 233766

Investments (Details 2)

Investments (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 313861	R$ 338211	R$ 291407
Net income (loss)	68,358	37,314	96,029
Other comprehensive income	(546)	2,721	144
Dividends	(13,997)	(24,187)	(49,369)
Distribution of dividends with retained earnings	(62,162)	(40,198)
Ending balance	305,514	313,861	338,211
Compagas [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	272,995	248,869	242,578
Net income (loss)	58,181	87,809	48,800
Other comprehensive income	660	702	144
Dividends	(13,997)	(24,187)	(42,653)
Distribution of dividends with retained earnings	(62,162)	(40,198)
Ending balance	255,677	272,995	248,869
Elejor [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	(10,451)	(12,285)	4,046
Net income (loss)	873	(207)	(16,331)
Other comprehensive income	(1,263)	2,041
Dividends
Distribution of dividends with retained earnings
Ending balance	(10,841)	(10,451)	(12,285)
U E G Araucaria [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	51,317	101,627	44,783
Net income (loss)	9,304	(50,288)	63,560
Other comprehensive income	57	(22)
Dividends			(6,716)
Distribution of dividends with retained earnings
Ending balance	R$ 60678	R$ 51317	R$ 101627

Investments (Details 3)

Investments (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
ASSETS	R$ 55819074	R$ 49703700
Current assets	13,715,730	9,327,249
Cash and cash equivalents	5,634,623	2,678,457	R$ 3472845
Other current assets	12,252,801	9,327,249
Noncurrent assets	42,103,344	40,376,451
LIABILITIES	55,819,074	49,703,700
Current liabilities	9,309,433	7,156,597
Other current liabilities	8,776,169	7,156,597
Noncurrent liabilities	22,317,974	21,415,878
Equity	24,191,667	21,131,225	22,175,235	R$ 20250518
Net operating revenue	21,479,468	20,535,341	20,976,216
Operating costs and expenses	(18,092,563)	(17,254,583)	(16,415,740)
Equity in earnings of investees	307,809	478,577	366,314
Income tax and social contribution	354,057	(281,099)	1,178,524
Net income	2,327,168	1,149,321	5,048,602
Total comprehensive income	2,072,843	1,359,308	5,201,347
Voltalia [Member]
IfrsStatementLineItems [Line Items]
ASSETS	239,779	238,907
Current assets	9,535	10,883
Cash and cash equivalents	9,378	10,797
Other current assets	157	86
Noncurrent assets	230,244	228,024
LIABILITIES	239,779	238,907
Current liabilities	17	2,220
Financial liabilities
Other current liabilities	17	2,220
Noncurrent liabilities
Financial liabilities
Other noncurrent liabilities
Equity	239,762	236,687
Net operating revenue
Operating costs and expenses	(83)	(78)	(64)
Interest expenses
Financial income and other financial expenses	1,236	1,291	162
Equity in earnings of investees	2,220	2,502	2,506
Income tax and social contribution	(298)	(258)	(17)
Net income	3,075	2,166	2,587
Other comprehensive income
Total comprehensive income	R$ 3075	R$ 2166	2,587
Investment interest - %	49%	49%
Investment book value	R$ 117484	R$ 115976
Caiua [Member]
IfrsStatementLineItems [Line Items]
ASSETS	335,003	327,819
Current assets	42,176	38,421
Cash and cash equivalents	13,592	13,440
Other current assets	28,584	24,981
Noncurrent assets	292,827	289,398
LIABILITIES	335,003	327,819
Current liabilities	18,076	22,569
Financial liabilities	5,710	7,273
Other current liabilities	12,366	15,296
Noncurrent liabilities	45,349	49,542
Financial liabilities	23,381	28,705
Other noncurrent liabilities	21,968	20,837
Equity	271,578	255,708
Net operating revenue	36,562	62,864	43,128
Operating costs and expenses	(7,069)	5,876	(5,609)
Interest expenses	(2,817)	(3,225)	(2,963)
Financial income and other financial expenses	2,437	1,620	615
Equity in earnings of investees
Income tax and social contribution	(4,088)	(6,802)	(7,078)
Net income	25,025	50,186	28,093
Other comprehensive income
Total comprehensive income	R$ 25025	R$ 50186	28,093
Investment interest - %	49%	49%
Investment book value	R$ 133074	R$ 125297
Integracao Maranhense [Member]
IfrsStatementLineItems [Line Items]
ASSETS	585,668	588,279
Current assets	68,873	78,790
Cash and cash equivalents	9,247	28,997
Other current assets	59,626	49,793
Noncurrent assets	516,795	509,489
LIABILITIES	585,668	588,279
Current liabilities	12,559	59,771
Financial liabilities	8,047	12,774
Other current liabilities	4,512	46,997
Noncurrent liabilities	140,334	135,645
Financial liabilities	32,919	40,415
Other noncurrent liabilities	107,415	95,230
Equity	432,775	392,863
Net operating revenue	63,370	100,482	71,868
Operating costs and expenses	1,051	(4,022)	(10,508)
Interest expenses	(4,236)	(4,914)	(4,671)
Financial income and other financial expenses	3,970	2,628	717
Equity in earnings of investees
Income tax and social contribution	(14,735)	(27,185)	(16,072)
Net income	49,420	69,275	41,334
Other comprehensive income
Total comprehensive income	R$ 49420	R$ 69275	41,334
Investment interest - %	49%	49%
Investment book value	R$ 212060	R$ 192502
Matrincha [Member]
IfrsStatementLineItems [Line Items]
ASSETS	2,984,765	2,935,068
Current assets	432,126	427,118
Cash and cash equivalents	129,197	136,878
Other current assets	302,929	290,240
Noncurrent assets	2,552,639	2,507,950
LIABILITIES	2,984,765	2,935,068
Current liabilities	172,783	225,502
Financial liabilities	133,551	130,033
Other current liabilities	39,232	95,469
Noncurrent liabilities	781,369	808,485
Financial liabilities	493,603	578,340
Other noncurrent liabilities	287,766	230,145
Equity	2,030,613	1,901,081
Net operating revenue	313,948	518,428	396,622
Operating costs and expenses	42,853	(33,073)	(24,341)
Interest expenses	(70,612)	(76,652)	(87,628)
Financial income and other financial expenses	22,390	17,109	4,348
Equity in earnings of investees
Income tax and social contribution	(64,724)	(94,589)	(91,830)
Net income	158,149	390,766	197,171
Other comprehensive income
Total comprehensive income	R$ 158149	R$ 390766	197,171
Investment interest - %	49%	49%
Investment book value	R$ 994999	R$ 931528
Guaraciaba [Member]
IfrsStatementLineItems [Line Items]
ASSETS	1,611,484	1,568,964
Current assets	209,444	211,094
Cash and cash equivalents	52,346	56,436
Other current assets	157,098	154,658
Noncurrent assets	1,402,040	1,357,870
LIABILITIES	1,611,484	1,568,964
Current liabilities	147,180	154,404
Financial liabilities	46,632	42,260
Other current liabilities	100,548	112,144
Noncurrent liabilities	460,052	461,297
Financial liabilities	360,398	397,181
Other noncurrent liabilities	99,654	64,116
Equity	1,004,252	953,263
Net operating revenue	165,557	266,855	229,117
Operating costs and expenses	25,321	(40,926)	(7,185)
Interest expenses	(43,496)	(45,487)	(46,449)
Financial income and other financial expenses	8,472	7,889	2,318
Equity in earnings of investees
Income tax and social contribution	(42,209)	(20,473)	(60,617)
Net income	63,003	205,456	117,184
Other comprehensive income
Total comprehensive income	R$ 63003	R$ 205456	117,184
Investment interest - %	49%	49%
Investment book value	R$ 492083	R$ 467099
Paranaiba [Member]
IfrsStatementLineItems [Line Items]
ASSETS	2,047,430	1,921,848
Current assets	255,100	223,010
Cash and cash equivalents	58,781	56,518
Other current assets	196,319	166,492
Noncurrent assets	1,792,330	1,698,838
LIABILITIES	2,047,430	1,921,848
Current liabilities	142,254	125,681
Financial liabilities	71,258	59,606
Other current liabilities	70,996	66,075
Noncurrent liabilities	713,251	718,700
Financial liabilities	416,535	475,804
Other noncurrent liabilities	296,716	242,896
Equity	1,191,925	1,077,467
Net operating revenue	282,153	231,960	285,483
Operating costs and expenses	(19,808)	(20,181)	(17,537)
Interest expenses	(58,254)	(55,971)	(64,378)
Financial income and other financial expenses	9,899	7,541	2,240
Equity in earnings of investees
Income tax and social contribution	(65,954)	31,030	(62,638)
Net income	148,036	242,809	143,170
Other comprehensive income
Total comprehensive income	R$ 148036	R$ 242809	143,170
Investment interest - %	24.50%	24.50%
Investment book value	R$ 292022	R$ 263979
Mata De Santa Genebra [Member]
IfrsStatementLineItems [Line Items]
ASSETS	3,768,174	3,587,501
Current assets	689,261	539,668
Cash and cash equivalents	23,560	32,903
Other current assets	665,701	506,765
Noncurrent assets	3,078,913
LIABILITIES	3,768,174	3,587,501
Current liabilities	115,975	113,772
Financial liabilities	77,365	70,775
Other current liabilities	38,610	42,997
Noncurrent liabilities	2,181,769	2,091,971
Financial liabilities	1,685,717	1,668,794
Other noncurrent liabilities	496,052	423,177
Equity	1,470,430	1,381,758
Net operating revenue	393,463	415,526	426,573
Operating costs and expenses	(64,658)	(68,472)	(72,970)
Interest expenses	(117,202)	(117,725)	(142,329)
Financial income and other financial expenses	(36,378)	(59,597)	(19,781)
Equity in earnings of investees
Income tax and social contribution	(58,933)	(57,676)	(65,399)
Net income	116,292	289,378	126,094
Other comprehensive income
Total comprehensive income	R$ 116292	R$ 289378	126,094
Investment interest - %	50.10%	50.10%
Investment book value	R$ 736685	R$ 692260
Cantareira [Member]
IfrsStatementLineItems [Line Items]
ASSETS	1,799,642	1,805,583
Current assets	182,210	226,945
Cash and cash equivalents	23,092	73,866
Other current assets	159,118	153,079
Noncurrent assets	1,617,432	1,578,638
LIABILITIES	1,799,642	1,805,583
Current liabilities	82,109	92,290
Financial liabilities	43,716	59,850
Other current liabilities	38,393	32,440
Noncurrent liabilities	761,795	747,233
Financial liabilities	410,552	423,563
Other noncurrent liabilities	351,243	323,670
Equity	955,738	966,060
Net operating revenue	177,852	188,348	233,888
Operating costs and expenses	(8,992)	(10,885)	(24,727)
Interest expenses	(39,969)	(40,077)	(45,262)
Financial income and other financial expenses	8,354	2,262	1,468
Equity in earnings of investees
Income tax and social contribution	(46,300)	(47,212)	(56,201)
Net income	90,945	130,251	109,166
Other comprehensive income
Total comprehensive income	R$ 90945	R$ 130251	R$ 109166
Investment interest - %	49%	49%
Investment book value	R$ 468311	R$ 473369

Investments (Details 4)

Investments (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
ASSETS	R$ 55819074	R$ 49703700
Current assets	13,715,730	9,327,249
Noncurrent assets	42,103,344	40,376,451
LIABILITIES	55,819,074	49,703,700
Current liabilities	9,309,433	7,156,597
Noncurrent liabilities	22,317,974	21,415,878
Equity	24,191,667	21,131,225	R$ 22175235	R$ 20250518
Net operating revenue	21,479,468	20,535,341	20,976,216
Income tax and social contribution	354,057	(281,099)	1,178,524
Net income	2,327,168	1,149,321	5,048,602
Total comprehensive income	2,072,843	1,359,308	5,201,347
Dona Francisca [Member]
IfrsStatementLineItems [Line Items]
ASSETS	170,927	175,415
Current assets	15,403	10,148
Noncurrent assets	155,524	165,267
LIABILITIES	170,927	175,415
Current liabilities	19,951	22,373
Noncurrent liabilities	17,189	31,266
Equity	R$ 133787	R$ 121776
Investment interest - %	23.03%	23.03%
Investment book value	R$ 30812	R$ 28043
Net operating revenue	66,166	66,163	66,797
Depreciation and amortization	(11,026)	(11,646)	(5,464)
Other operating costs and expenses	(25,884)	(21,814)	(21,141)
Financial results	(3,456)	(5,172)	(664)
Income tax and social contribution	(2,557)	(3,009)	(2,298)
Net income	23,243	24,522	37,230
Other comprehensive income
Total comprehensive income	23,243	24,522	37,230
Foz Do Chopim [Member]
IfrsStatementLineItems [Line Items]
ASSETS	47,069	51,449
Current assets	9,330	11,730
Noncurrent assets	37,739	39,719
LIABILITIES	47,069	51,449
Current liabilities	2,022	3,596
Noncurrent liabilities	0	0
Equity	R$ 45047	R$ 47853
Investment interest - %	35.77%	35.77%
Investment book value	R$ 16113	R$ 17116
Net operating revenue	60,593	77,779	60,943
Depreciation and amortization	(2,634)	(2,957)	(1,499)
Other operating costs and expenses	(9,610)	(15,707)	(9,276)
Financial results	207	449	(1,703)
Income tax and social contribution	(2,009)	(2,617)	(2,060)
Net income	46,547	56,947	46,405
Other comprehensive income
Total comprehensive income	R$ 46547	R$ 56947	R$ 46405

Investments (Details Narrative)

Investments (Details Narrative) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Contingent liabilities	R$ 374774	R$ 413034
Associates [member]
IfrsStatementLineItems [Line Items]
Contingent liabilities	R$ 2947	R$ 2581

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	R$ 20247087	R$ 19319495
Property, plant and equipment, Accumulated depreciation	(9,421,666)	(9,250,027)
Property, plant and equipment, net	10,825,421	10,069,468
In Service [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	19,846,369	18,930,798
Property, plant and equipment, Accumulated depreciation	(9,421,666)	(9,250,027)
Property, plant and equipment, net	10,424,703	9,680,771
In Service [Member] | Reservoirs Dams And Aqueducts [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	8,201,193	8,200,744
Property, plant and equipment, Accumulated depreciation	(5,068,855)	(4,925,970)
Property, plant and equipment, net	3,132,338	3,274,774
In Service [Member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	9,790,697	8,951,061
Property, plant and equipment, Accumulated depreciation	(3,087,977)	(3,060,695)
Property, plant and equipment, net	6,702,720	5,890,366
In Service [Member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	2,009,061	2,001,801
Property, plant and equipment, Accumulated depreciation	(1,176,398)	(1,160,549)
Property, plant and equipment, net	832,663	841,252
In Service [Member] | Land [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	499,020	510,681
Property, plant and equipment, Accumulated depreciation	(69,256)	(59,157)
Property, plant and equipment, net	429,764	451,524
In Service [Member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	13,056	35,457
Property, plant and equipment, Accumulated depreciation	(11,120)	(33,115)
Property, plant and equipment, net	1,936	2,342
In Service [Member] | Furniture And Tools [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	14,296	17,007
Property, plant and equipment, Accumulated depreciation	(8,570)	(10,871)
Property, plant and equipment, net	5,726	6,136
In Service [Member] | Provision For Impairment [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	(674,077)	(785,205)
Property, plant and equipment, net	(674,077)	(785,205)
In Service [Member] | Special Obligations [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	(6,877)	(748)
Property, plant and equipment, Accumulated depreciation	510	330
Property, plant and equipment, net	(6,367)	(418)
In Progress [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	400,718	388,697
Property, plant and equipment, net	400,718	388,697
In Progress [Member] | Provision For Impairment [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	(14,879)	(186,383)
Property, plant and equipment, net	(14,879)	(186,383)
In Progress [Member] | Cost [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment, cost	415,597	575,080
Property, plant and equipment, net	R$ 415597	R$ 575080

Property, Plant and Equipment_3

Property, Plant and Equipment (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	R$ 10069468	R$ 10142591
Additions / Impairment	455,042	485,621
Depreciation	(580,243)	(529,520)
Loss on disposal	(11,717)	(42,841)
Transfers	(486)	13,617
Business combination effects (Note 1.2)	1,187,108
Reclassi-fication	(293,751)
Property, plant and equipment, ending	10,825,421	10,069,468
In Service [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	9,680,771	9,577,127
Additions / Impairment	282,632	(74,696)
Depreciation	(580,243)	(529,520)
Loss on disposal	(4,127)	(30,503)
Transfers	159,483	738,363
Business combination effects (Note 1.2)	1,139,433
Reclassi-fication	(253,246)
Property, plant and equipment, ending	10,424,703	9,680,771
In Service [Member] | Reservoirs Dams And Aqueducts [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	3,274,774	3,385,063
Additions / Impairment
Depreciation	(142,902)	(149,331)
Loss on disposal	(14)
Transfers	480	39,042
Business combination effects (Note 1.2)
Reclassi-fication
Property, plant and equipment, ending	3,132,338	3,274,774
In Service [Member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	5,890,366	5,569,575
Additions / Impairment
Depreciation	(389,646)	(333,396)
Loss on disposal	(2,555)	(29,678)
Transfers	294,149	683,865
Business combination effects (Note 1.2)	1,139,428
Reclassi-fication	(229,022)
Property, plant and equipment, ending	6,702,720	5,890,366
In Service [Member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	841,252	867,833
Additions / Impairment
Depreciation	(36,707)	(35,834)
Loss on disposal	(517)	(333)
Transfers	37,804	9,586
Business combination effects (Note 1.2)
Reclassi-fication	(9,169)
Property, plant and equipment, ending	832,663	841,252
In Service [Member] | Land [member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	451,524	459,118
Additions / Impairment
Depreciation	(10,173)	(10,111)
Loss on disposal	(647)	(381)
Transfers	4,109	2,898
Business combination effects (Note 1.2)
Reclassi-fication	(15,049)
Property, plant and equipment, ending	429,764	451,524
In Service [Member] | Vehicles [member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	2,342	1,115
Additions / Impairment
Depreciation	(458)	(389)
Loss on disposal	(1)
Transfers	53	1,616
Business combination effects (Note 1.2)
Reclassi-fication
Property, plant and equipment, ending	1,936	2,342
In Service [Member] | Furniture And Tools [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	6,136	5,434
Additions / Impairment
Depreciation	(603)	(584)
Loss on disposal	(393)	(111)
Transfers	689	1,397
Business combination effects (Note 1.2)	5
Reclassi-fication	(108)
Property, plant and equipment, ending	5,726	6,136
In Service [Member] | Provision For Impairment [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	(785,205)	(710,509)
Additions / Impairment	282,632	(74,696)
Depreciation
Loss on disposal
Transfers	(171,504)
Business combination effects (Note 1.2)
Reclassi-fication
Property, plant and equipment, ending	(674,077)	(785,205)
In Service [Member] | Special Obligations [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	(418)	(502)
Additions / Impairment
Depreciation	246	125
Loss on disposal
Transfers	(6,297)	(41)
Business combination effects (Note 1.2)
Reclassi-fication	102
Property, plant and equipment, ending	(6,367)	(418)
In Progress [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	388,697	565,464
Additions / Impairment	172,410	560,317
Depreciation
Loss on disposal	(7,590)	(12,338)
Transfers	(159,969)	(724,746)
Business combination effects (Note 1.2)	47,675
Reclassi-fication	(40,505)
Property, plant and equipment, ending	400,718	388,697
In Progress [Member] | Provision For Impairment [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	(186,383)	(187,382)
Additions / Impairment		999
Depreciation
Loss on disposal
Transfers	171,504
Business combination effects (Note 1.2)
Reclassi-fication
Property, plant and equipment, ending	(14,879)	(186,383)
In Progress [Member] | Cost [Member]
IfrsStatementLineItems [Line Items]
Property plant and equipments, beginning	575,080	752,846
Additions / Impairment	172,410	559,318
Depreciation
Loss on disposal	(7,590)	(12,338)
Transfers	(331,473)	(724,746)
Business combination effects (Note 1.2)	47,675
Reclassi-fication	(40,505)
Property, plant and equipment, ending	R$ 415597	R$ 575080

Property, Plant and Equipment_4

Property, Plant and Equipment (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Joint operations	R$ 1197257	R$ 1253125
Energetico Cruzeiro Do Sul [Member]
IfrsStatementLineItems [Line Items]
Share	51%
H P P Maua Consorcio Energetico Cruzeiro Do Sul [Member]
IfrsStatementLineItems [Line Items]
Joint operations	R$ 567082	591,053
H P P Maua Consorcio Energetico Cruzeiro Do Sul [Member] | In Service [Member]
IfrsStatementLineItems [Line Items]
Joint operations	859,888	859,882
H P P Maua Consorcio Energetico Cruzeiro Do Sul [Member] | In Progress [Member]
IfrsStatementLineItems [Line Items]
Joint operations	R$ 20447	19,899
Annual average depreciation rate	2.74%
Accumulated Depreciation [Member] | In Service [Member]
IfrsStatementLineItems [Line Items]
Joint operations	R$ 313253	(288,728)
Accumulated Depreciation [Member] | In Progress [Member]
IfrsStatementLineItems [Line Items]
Joint operations	R$ 110039	(87,278)
H P P Baixo Iguacu [Member]
IfrsStatementLineItems [Line Items]
Share	30%
Joint operations	R$ 630175	662,072
H P P Baixo Iguacu [Member] | In Service [Member]
IfrsStatementLineItems [Line Items]
Joint operations	697,225	693,487
H P P Baixo Iguacu [Member] | In Progress [Member]
IfrsStatementLineItems [Line Items]
Joint operations	R$ 42989	R$ 55863
Annual average depreciation rate	3.29%

Property, Plant and Equipment_5

Property, Plant and Equipment (Details 3) - Projects [Member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Property, Plant and Equipment, Cost	R$ 3058187
Property, Plant and Equipment, Depreciation	(544,389)
Property, Plant and Equipment, Impairment	(688,956)
Property, Plant and Equipment, Value in use	1,824,842
H P P Colider [Member]
IfrsStatementLineItems [Line Items]
Property, Plant and Equipment, Cost	2,580,309
Property, Plant and Equipment, Depreciation	(386,847)
Property, Plant and Equipment, Impairment	(498,906)
Property, Plant and Equipment, Value in use	1,694,556
Consorcio Tapajos [Member]
IfrsStatementLineItems [Line Items]
Property, Plant and Equipment, Cost	14,879
Property, Plant and Equipment, Depreciation
Property, Plant and Equipment, Impairment	(14,879)
Property, Plant and Equipment, Value in use
Power Plants In Parana [Member]
IfrsStatementLineItems [Line Items]
Property, Plant and Equipment, Cost	462,999
Property, Plant and Equipment, Depreciation	(157,542)
Property, Plant and Equipment, Impairment	(175,171)
Property, Plant and Equipment, Value in use	R$ 130286

Property, Plant and Equipment_6

Property, Plant and Equipment (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	R$ 971588	R$ 897891
Impairment / Reversal	282,632	(73,697)
Transfer
Recoverable amount at ending	(688,956)	(971,588)
In Service [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(785,205)	(710,509)
Impairment / Reversal	282,632	(74,696)
Transfer	(171,504)
Recoverable amount at ending	(674,077)	(785,205)
In Service [Member] | H P P [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(632,559)	(639,529)
Impairment / Reversal	133,653	6,970
Transfer
Recoverable amount at ending	(498,906)	(632,559)
In Service [Member] | U E G Araucaria [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(108,132)
Impairment / Reversal	108,132	(108,132)
Transfer
Recoverable amount at ending		(108,132)
In Service [Member] | Power Plants In Parana [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(44,514)	(70,980)
Impairment / Reversal	40,847	26,466
Transfer	(171,504)
Recoverable amount at ending	(175,171)	(44,514)
In Progress [Member] | Power Plants In Parana [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(171,504)	(172,503)
Impairment / Reversal		999
Transfer	171,504
Recoverable amount at ending		(171,504)
In Progress [Member] | Consorcio Tapajos [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(14,879)	(14,879)
Impairment / Reversal
Transfer
Recoverable amount at ending	(14,879)	(14,879)
In Progress One [Member]
IfrsStatementLineItems [Line Items]
Recoverable amount at beginning	(186,383)	(187,382)
Impairment / Reversal		999
Transfer	171,504
Recoverable amount at ending	R$ 14879	R$ 186383

Property, Plant and Equipment_7

Property, Plant and Equipment (Details 5)	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Wind Power Assets [Member] | Sao Bento Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	8.17%
RA/CA-1	78.56%
RA/CA-1 (5% Variation)	73.72%
RA/CA-1 (10% Variation)	69.09%
Impairment Risk
Wind Power Assets [Member] | Brisa I Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	8.17%
RA/CA-1	74.49%
RA/CA-1 (5% Variation)	69.45%
RA/CA-1 (10% Variation)	64.64%
Impairment Risk
Wind Power Assets [Member] | Brisa I I Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	8.17%
RA/CA-1	72.24%
RA/CA-1 (5% Variation)	66.94%
RA/CA-1 (10% Variation)	61.89%
Impairment Risk
Wind Power Assets [Member] | Bento Miguel Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	8.17%
RA/CA-1	27.10%
RA/CA-1 (5% Variation)	23.11%
RA/CA-1 (10% Variation)	19.34%
Impairment Risk
Wind Power Assets [Member] | Cutia Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	8.17%
RA/CA-1	21.56%
RA/CA-1 (5% Variation)	18.06%
RA/CA-1 (10% Variation)	14.72%
Impairment Risk
Wind Power Assets [Member] | Jandaira Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.29%
RA/CA-1	33.62%
RA/CA-1 (5% Variation)	29.80%
RA/CA-1 (10% Variation)	26.16%
Impairment Risk
Wind Power Assets [Member] | Vilas Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	4.94%
RA/CA-1	46.42%
RA/CA-1 (5% Variation)	42.02%
RA/CA-1 (10% Variation)	37.81%
Impairment Risk
Wind Power Assets [Member] | Aventura Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	4.66%
RA/CA-1	22.96%
RA/CA-1 (5% Variation)	19.44%
RA/CA-1 (10% Variation)	16.07%
Impairment Risk
Wind Power Assets [Member] | Santa Rosa E Novo Mundo Complex [Member]
IfrsStatementLineItems [Line Items]
Discount rate	4.66%
RA/CA-1	15.95%
RA/CA-1 (5% Variation)	12.71%
RA/CA-1 (10% Variation)	9.61%
Impairment Risk
Hydric Assets [Member] | Foz Do Areia [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	12.36%
RA/CA-1 (5% Variation)	12.21%
RA/CA-1 (10% Variation)	12.07%
Impairment Risk
Hydric Assets [Member] | Segredo [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	51.94%
RA/CA-1 (5% Variation)	49.82%
RA/CA-1 (10% Variation)	47.73%
Impairment Risk
Hydric Assets [Member] | Caxias [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	49.54%
RA/CA-1 (5% Variation)	47.36%
RA/CA-1 (10% Variation)	45.22%
Impairment Risk
Hydric Assets [Member] | Chamine [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	4.85%
RA/CA-1 (5% Variation)	4.02%
RA/CA-1 (10% Variation)	3.21%
Impairment Risk
Hydric Assets [Member] | Apucaraninha [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	8.91%
RA/CA-1 (5% Variation)	8.25%
RA/CA-1 (10% Variation)	7.61%
Impairment Risk
Hydric Assets [Member] | Maua [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	127.13%
RA/CA-1 (5% Variation)	122.18%
RA/CA-1 (10% Variation)	117.41%
Impairment Risk
Hydric Assets [Member] | Cavernoso I I [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.43%
RA/CA-1	43.05%
RA/CA-1 (5% Variation)	39.63%
RA/CA-1 (10% Variation)	36.34%
Impairment Risk
Hydric Assets [Member] | Bela Vista [Member]
IfrsStatementLineItems [Line Items]
Discount rate	7.66%
RA/CA-1	75.43%
RA/CA-1 (5% Variation)	69.25%
RA/CA-1 (10% Variation)	63.43%
Impairment Risk
Hydric Assets [Member] | Elejor [Member]
IfrsStatementLineItems [Line Items]
Discount rate	7%
RA/CA-1	7.21%
RA/CA-1 (5% Variation)	4.67%
RA/CA-1 (10% Variation)	2.22%

Property, Plant and Equipment_8

Property, Plant and Equipment (Details 6)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Generation [Member] | General Equipment [Member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	6.24%	6.25%	6.25%
Generation [Member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	3.87%	3.68%	3.68%
Generation [Member] | Generators [Member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	3.42%	3.42%	3.42%
Generation [Member] | Reservoirs Dams And Aqueducts [Member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	2.64%	2.67%	2.56%
Generation [Member] | Hydraulic Turbines [Member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	2.88%	2.89%	2.90%
Generation [Member] | Wind Power Plant Unit [Member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	4.94%	4.94%	4.98%
Generation [Member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	3.05%	3.07%	3.15%
Central Government Assets [Member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	3.33%	3.33%	3.33%
Central Government Assets [Member] | Office equipment [member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	6.25%	6.25%	6.27%
Central Government Assets [Member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	6.27%	6.25%	6.30%
Central Government Assets [Member] | Vehicle [Member]
IfrsStatementLineItems [Line Items]
Average rate of depreciation	14.29%	14.29%	14.29%

Property, Plant and Equipment_9

Property, Plant and Equipment (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Financing and debentures costs	R$ 2355	R$ 13468
Financing and debenture average rate	0.051%	0.32%
T P P Figueria [Member]
IfrsStatementLineItems [Line Items]
Discount rate	5.74%	6.23%

Intangible assets (Details)

Intangible assets (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Intangible Assets	R$ 11170089	R$ 10277727
Distribution Of Electricity Concession Agreement [Member]
IfrsStatementLineItems [Line Items]
Intangible Assets	8,317,327	7,257,827
Generation Concession Agreement [Member]
IfrsStatementLineItems [Line Items]
Intangible Assets	2,801,702	2,252,615	R$ 2473858
Gas distribution [member]
IfrsStatementLineItems [Line Items]
Intangible Assets		726,107	96,145
Other [member]
IfrsStatementLineItems [Line Items]
Intangible Assets	R$ 51060	R$ 41178	R$ 49373

Intangible assets (Details 1)

Intangible assets (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Intangible Asset In Service [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	R$ 10033251	R$ 9330317
Transfers from contract assets	1,888,949	1,332,118
Other transfers	3
Transfers to other receivables		(955)
Amortization of quotas - concession and authorization	(631,106)	(564,252)
Amortization of quotas - PIS/Pasep and Cofins credits	(10,430)	(10,483)
Loss on disposal	(78,722)	(53,494)
Intangible assets, ending	11,201,945	10,033,251
Special Liabilities In Service [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	(2,775,424)	(2,734,133)
Transfers from contract assets	(273,071)	(194,794)
Other transfers
Transfers to other receivables
Amortization of quotas - concession and authorization	163,877	153,503
Amortization of quotas - PIS/Pasep and Cofins credits
Loss on disposal
Intangible assets, ending	(2,884,618)	(2,775,424)
Power Distribution Service Concession [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	7,257,827	6,596,184
Transfers from contract assets	1,615,878	1,137,324
Other transfers	3
Transfers to other receivables		(955)
Amortization of quotas - concession and authorization	(467,229)	(410,749)
Amortization of quotas - PIS/Pasep and Cofins credits	(10,430)	(10,483)
Loss on disposal	(78,722)	(53,494)
Intangible assets, ending	R$ 8317327	R$ 7257827

Intangible assets (Details 2)

Intangible assets (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	R$ 10277727
Intangible assets, ending	11,170,089	R$ 10277727
Generation Concession Agreement In Service [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	1,530,777	1,759,286
Amortization of quotas - concession and authorization	(228,513)	(228,509)
Capitalizations for intangible in service	894
Intangible assets, ending	1,303,158	1,530,777
Generation Concession Agreement In Progress [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning
ANEEL grant - use of public property	894
Capitalizations for intangible in service	(894)
Intangible assets, ending
Generation Concession Agreement Concession Authoriztion Rights [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	721,838	714,572
Effect of acquisition of control	614,958	23,982
Technical goodwill arising from the business combination	204,443	8,154
Amortization of quotas - concession and authorization	(42,695)	(24,870)
Intangible assets, ending	1,498,544	721,838
Generation Concession Agreement [Member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	2,252,615	2,473,858
Effect of acquisition of control	614,958	23,982
Technical goodwill arising from the business combination	204,443	8,154
Amortization of quotas - concession and authorization	(271,208)	(253,379)
ANEEL grant - use of public property	894
Intangible assets, ending	R$ 2801702	R$ 2252615

Intangible assets (Details 3)

Intangible assets (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	R$ 10277727
Intangible assets, ending	11,170,089	R$ 10277727
Gas distribution [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	726,107	96,145
Additions - renewal of the concession		413,410
Transfers from contract assets	11,503	13,738
Transfers from accounts receivable - concessions		243,628
Amortization of quotas - concession and authorization	(27,832)	(40,690)
Loss on disposal	(152)	(124)
Reclassification	(709,626)
Intangible assets, ending		R$ 726107

Intangible assets (Details 4)

Intangible assets (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	R$ 10277727
Reclassification	(10,338)		R$ 111
Intangible assets, ending	11,170,089	R$ 10277727
Other In Service [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	12,848	22,242
Acquisitions	37
Transfers from property, plant and equipment	4,570	(9,795)
Capitalizations for intangible in service	14,555	5,561
Amortization of quotas - concession and authorization	(8,040)	(5,160)
Loss on disposal
Business combination effects	4
Reclassification	(34)
Intangible assets, ending	23,940	12,848	22,242
Other In Progress [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	28,330	27,131
Acquisitions	13,351	8,319
Transfers from property, plant and equipment
Capitalizations for intangible in service	(14,555)	(5,561)
Amortization of quotas - concession and authorization
Loss on disposal	(6)	(1,559)
Business combination effects
Reclassification
Intangible assets, ending	27,120	28,330	27,131
Other [member]
IfrsStatementLineItems [Line Items]
Intangible assets, beginning	41,178	49,373
Acquisitions	13,388	8,319
Transfers from property, plant and equipment	4,570	(9,795)
Capitalizations for intangible in service
Amortization of quotas - concession and authorization	(8,040)	(5,160)
Loss on disposal	(6)	(1,559)
Business combination effects	4
Reclassification	(34)
Intangible assets, ending	R$ 51060	R$ 41178	R$ 49373

Payroll, Social Charges and A_3

Payroll, Social Charges and Accruals (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	R$ 927538	R$ 252789
Social Security Liabilities [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	62,531	58,376
Social Security Liabilities [Member] | Taxes And Social Contribution [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	46,831	42,829
Social Security Liabilities [Member] | Social Security Charges On Paid Vacation And 13th Salary [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	15,700	15,547
Labor Liabilities [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	865,007	194,413
Labor Liabilities [Member] | Payroll Net [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	27	47,462
Labor Liabilities [Member] | Vacation [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	81,253	95,930
Labor Liabilities [Member] | Provisions By Performances And Profit Sharing [Member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	173,663	47,726
Labor Liabilities [Member] | Voluntary Retirement Program [member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	610,057	2,895
Labor Liabilities [Member] | Other Liabilitites [member]
IfrsStatementLineItems [Line Items]
Payroll, social charges and accruals	R$ 7	R$ 400

Accounts Payable to Suppliers_2

Accounts Payable to Suppliers (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Suppliers	R$ 2285573	R$ 2215470
Suppliers, current	2,154,430	2,090,022
Suppliers, noncurrent	131,143	125,448
Energy Power [Member]
IfrsStatementLineItems [Line Items]
Suppliers	1,284,191	1,208,733
Materials And Supplies [Member]
IfrsStatementLineItems [Line Items]
Suppliers	638,025	626,710
Natural Gas For Resale [Member]
IfrsStatementLineItems [Line Items]
Suppliers		93,696
Charges For Use Of Grid System [Member]
IfrsStatementLineItems [Line Items]
Suppliers	R$ 363357	R$ 286331

Loans and Financing (Details)

Loans and Financing (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Loans and financing	R$ 5343217	R$ 4650363	R$ 3678444	R$ 3188531
Loans received	5,387,977	4,694,957
Gross debt	5,387,977	4,694,957
Transaction cost	(44,760)	(44,594)
Net debt	5,343,217	4,650,363
Loans and financing, current	675,980	278,838
Loans and financing, noncurrent	4,667,237	4,371,525
Caixa Economica Federal [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	5,748	7,664
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	5,343,217	4,650,363	R$ 3527872	R$ 3048194
Local Currency [Member] | Banco Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	751,096	751,673
Local Currency [Member] | Caixa Economica Federal [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	1,039,097	1,037,946
Local Currency [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	1,584,566	718,835
Local Currency [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Loans and financing	R$ 49263	60,720
Local Currency [Member] | CCB [Member] | Banco Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	CCB 265.901.903
Company	Copel DIS
Allocation	Working capital.
Guarantees	Credit assignment
Issue date	Jun. 29, 2022
Number of installments	2
Final maturity	06.24.2025
Finance charges	Quarterly
Contractual financial charges p.y.	DI + spread 1,25%
Effective interest rate p.y.	DI + spread 2,14%
Contract amount	R$ 750000
Loans and financing	R$ 751096	751,673
Local Currency [Member] | Commercial Papers [Member] | Caixa Economica Federal [Member]
IfrsStatementLineItems [Line Items]
Contract	Commercial paper
Company	Copel GET
Allocation	Partial amortization of the 3rd, 4th and 5th debenture issues and meeting various short-term obligations, including energy purchases, regulatory obligations and dividends.
Guarantees	Personal guarantee
Issue date	Sep. 10, 2022
Number of installments	2
Final maturity	09.10.2025
Finance charges	Half-yearly
Contractual financial charges p.y.	DI + spread 1,22%
Effective interest rate p.y.	DI + spread 1,31%
Contract amount	R$ 1000000
Loans and financing	R$ 1039097	1,037,946
Local Currency [Member] | Contract 1 [Member] | Caixa Economica Federal [Member]
IfrsStatementLineItems [Line Items]
Contract	415.855-22/14
Company	Copel DIS
Allocation	Rural Electricity Program - Luz para Todos.
Guarantees	Own revenue; issue of promissory notes and commercial duplicates.
Issue date	Mar. 31, 2015
Number of installments	120
Final maturity	12.08.2026
Finance charges	Monthly
Contractual financial charges p.y.	6.0%
Effective interest rate p.y.	6.0%
Contract amount	R$ 16984
Loans and financing	R$ 5748	7,664
Local Currency [Member] | Contract 2 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35202166127989
Company	Jandaíra I
Allocation	Implementation of Jandaíra Wind Complex
Guarantees	Bank guarantee
Issue date	May 31, 2021
Number of installments	192
Final maturity	06.15.2038
Finance charges	Monthly
Contractual financial charges p.y.	2.7086% + IPCA
Effective interest rate p.y.	3.0107% + IPCA
Contract amount	R$ 21687
Loans and financing	R$ 19911	17,969
Local Currency [Member] | Contract 2 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	820989.1
Company	Copel GeT
Allocation	Implementation of Mauá HPP.
Guarantees	Revenue from energy sales from the plant.
Issue date	Mar. 17, 2009
Number of installments	179
Final maturity	01.15.2028
Finance charges	Monthly
Contractual financial charges p.y.	1.63% above TJLP
Effective interest rate p.y.	1.63% above TJLP
Contract amount	R$ 169500
Loans and financing	R$ 49263	60,719
Local Currency [Member] | Contract 3 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35202164527986
Company	Jandaíra II
Allocation	Implementation of Jandaíra Wind Complex
Guarantees	Bank guarantee
Issue date	May 31, 2021
Number of installments	192
Final maturity	06.15.2038
Finance charges	Monthly
Contractual financial charges p.y.	2.2161% + IPCA (1) and 2.7086% + IPCA (1)
Effective interest rate p.y.	3.0107% + IPCA
Contract amount	R$ 56421
Loans and financing	R$ 51796	46,644
Local Currency [Member] | Contract 3 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	1120952.1
Allocation	Implementation of transmission line between Foz do Iguaçu and Cascavel Oeste substations.
Guarantees	Assignment of receivables; revenue from energy transmission services.
Issue date	Dec. 16, 2011
Number of installments	168
Final maturity	04.15.2026
Finance charges	Monthly
Contractual financial charges p.y.	1.82% and 1.42% above TJLP
Effective interest rate p.y.	1.82% and 1.42% above TJLP
Contract amount	R$ 44723
Loans and financing	R$ 7909	11,186
Local Currency [Member] | Contract 4 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35202162927987
Company	Jandaíra III
Allocation	Implementation of Jandaíra Wind Complex
Guarantees	Bank guarantee
Issue date	May 31, 2021
Number of installments	192
Final maturity	06.15.2038
Finance charges	Monthly
Contractual financial charges p.y.	2.7086% + IPCA
Effective interest rate p.y.	3.0107% + IPCA
Contract amount	R$ 65158
Loans and financing	R$ 59792	53,843
Local Currency [Member] | Contract 4 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	1220768.1
Allocation	Implementation of Cavernoso II SHP.
Guarantees	Revenue from energy sales from the plant.
Issue date	Sep. 28, 2012
Number of installments	192
Final maturity	07.15.2029
Finance charges	Monthly
Contractual financial charges p.y.	1.36% above TJLP
Effective interest rate p.y.	1.36% above TJLP
Contract amount	R$ 73122
Loans and financing	R$ 27422	32,012
Local Currency [Member] | Contract 5 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35202160027984
Company	Jandaíra IV
Allocation	Implementation of Jandaíra Wind Complex
Guarantees	Bank guarantee
Issue date	May 31, 2021
Number of installments	192
Final maturity	06.15.2038
Finance charges	Monthly
Contractual financial charges p.y.	2.2161% + IPCA (1) and 2.7086% + IPCA (1)
Effective interest rate p.y.	3.0107% + IPCA
Contract amount	R$ 65421
Loans and financing	R$ 60033	54,053
Local Currency [Member] | Contract 5 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	13211061
Allocation	Implementation of Colíder HPP.
Guarantees	Assignment of receivables
Issue date	Dec. 04, 2013
Number of installments	192
Final maturity	10.15.2031
Finance charges	Monthly
Contractual financial charges p.y.	0% and 1.49% above TJLP
Effective interest rate p.y.	6.43% and 7.68%
Contract amount	R$ 1041155
Loans and financing	R$ 551707	615,968
Local Currency [Member] | Contract 6 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35201915725525
Company	Potiguar B141
Allocation	Implementation of Vilas Wind Complex
Guarantees	Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement
Issue date	Apr. 04, 2019
Number of installments	216
Final maturity	04.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 92138
Loans and financing	R$ 85776	89,685
Local Currency [Member] | Contract 6 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	13210331
Allocation	Implementation of Cerquilho III substation.
Guarantees	Assignment of receivables
Issue date	Dec. 03, 2013
Number of installments	168
Final maturity	08.15.2028
Finance charges	Monthly
Contractual financial charges p.y.	1.49% and 1.89% above TJLP
Effective interest rate p.y.	1.49% and 1.89% above TJLP
Contract amount	R$ 17644
Loans and financing	R$ 6240	7,502
Local Currency [Member] | Contract 7 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35201922425522
Company	Potiguar B142
Allocation	Implementation of Vilas Wind Complex
Guarantees	Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement
Issue date	Apr. 04, 2019
Number of installments	216
Final maturity	04.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 92213
Loans and financing	R$ 85797	89,709
Local Currency [Member] | Contract 7 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	15206041
Allocation	Implementation of transmission line Assis - Paraguaçu Paulista II.
Guarantees	Assignment of receivables
Issue date	Dec. 28, 2015
Number of installments	168
Final maturity	06.15.2030
Finance charges	Monthly
Contractual financial charges p.y.	2.42% above TJLP
Effective interest rate p.y.	9.04%
Contract amount	R$ 34265
Loans and financing	R$ 14127	16,139
Local Currency [Member] | Contract 8 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35201926525533
Company	Potiguar B143
Allocation	Implementation of Vilas Wind Complex
Guarantees	Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement
Issue date	Apr. 11, 2019
Number of installments	216
Final maturity	04.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 92138
Loans and financing	R$ 85481	89,376
Local Currency [Member] | Contract 8 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	15205921
Allocation	Implementation of transmission lines Londrina - Figueira and Salto Osório - Foz do Chopim.
Guarantees	Assignment of receivables
Issue date	Dec. 28, 2015
Number of installments	168
Final maturity	12.15.2029
Finance charges	Monthly
Contractual financial charges p.y.	2.32% above TJLP
Effective interest rate p.y.	8.93%
Contract amount	R$ 21584
Loans and financing	R$ 8261	9,542
Local Currency [Member] | Contract 9 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	35201910625534
Company	Ventos de Vila Paraíba IV
Allocation	Implementation of Vilas Wind Complex
Guarantees	Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement
Issue date	Apr. 18, 2019
Number of installments	216
Final maturity	05.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 92138
Loans and financing	R$ 87046	91,004
Local Currency [Member] | Contract 9 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	18205101
Allocation	Implementation of Baixo Iguaçu HPP
Guarantees	Assignment of receivables
Issue date	Nov. 22, 2018
Number of installments	192
Final maturity	06.15.2035
Finance charges	Monthly
Contractual financial charges p.y.	1.94% above TJLP
Effective interest rate p.y.	8.50%
Contract amount	R$ 194000
Loans and financing	R$ 148613	159,948
Local Currency [Member] | Contract 10 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	352020148727169
Company	Potiguar B61
Allocation	Implementation of Vilas Wind Complex
Guarantees	Fiduciary assignment of credit rights; fiduciary assignment of rights under the O&M contract; fiduciary assignment of rights arising from the authorization; pledge of shares; fiduciary alienation of project machinery and equipment; 100% bank guarantee; fiduciary assignment of the Debt Service Reserve Accounts; fiduciary assignment of the operating reserve account (O&M); Shareholder support agreement
Issue date	Aug. 11, 2020
Number of installments	216
Final maturity	08.15.2040
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 1.4865%
Effective interest rate p.y.	IPCA + 1.4865%
Contract amount	R$ 163886
Loans and financing	R$ 180062	186,552
Local Currency [Member] | Contract 10 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	19207901- A+B+E+F+G+H
Allocation	Implementation of transmission facilities for the line: substation Medianeira; substation Curitiba Centro and Curitiba Uberaba and substation Andirá Leste.
Guarantees	Assignment of receivables
Issue date	Jun. 03, 2020
Number of installments	279
Final maturity	12.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 4.8165%
Effective interest rate p.y.	IPCA + 4.8570%
Contract amount	R$ 206882
Loans and financing	R$ 202439	200,932
Local Currency [Member] | Contract 11 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18120185433499
Company	Aventura II
Allocation	Implementation of Aventura Wind Complex
Guarantees	Bank guarantee
Issue date	Dec. 28, 2018
Number of installments	204
Final maturity	01.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.5707%
Effective interest rate p.y.	IPCA + 2.5707%
Contract amount	R$ 69338
Loans and financing	R$ 64272
Local Currency [Member] | Contract 11 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	19207901- C+D+I+J
Allocation	Implementation of transmission facilities for the line: transmission line Curitiba Leste - Blumenau and Baixo Iguaçu - Realeza.
Guarantees	Assignment of receivables
Issue date	Jun. 03, 2020
Number of installments	267
Final maturity	12.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 4.8165%
Effective interest rate p.y.	IPCA + 4.8570%
Contract amount	R$ 225230
Loans and financing	R$ 190270	188,869
Local Currency [Member] | Contract 12 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18120185473500
Company	Aventura III
Allocation	Implementation of Aventura Wind Complex
Guarantees	Bank guarantee
Issue date	Dec. 28, 2018
Number of installments	204
Final maturity	01.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.5707%
Effective interest rate p.y.	IPCA + 2.5707%
Contract amount	R$ 82490
Loans and financing	R$ 76460
Local Currency [Member] | Contract 12 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	14205611-C
Company	Copel DIS
Allocation	Preservation of business, improvements, operating support and general investments in the expansion and consolidation of projects and social investment programs of companies (ISE).
Guarantees	Surety of Copel; assignment of revenues and indemnity rights under the concession.
Issue date	Dec. 15, 2014
Number of installments	113
Final maturity	06.15.2024
Finance charges	Monthly
Contractual financial charges p.y.	6.0%
Effective interest rate p.y.	6.0%
Contract amount	R$ 78921
Loans and financing	R$ 3919	11,757
Local Currency [Member] | Contract 13 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18120185483501
Company	Aventura IV
Allocation	Implementation of Aventura Wind Complex
Guarantees	Bank guarantee
Issue date	Dec. 28, 2018
Number of installments	204
Final maturity	01.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.5707%
Effective interest rate p.y.	IPCA + 2.5707%
Contract amount	R$ 97887
Loans and financing	R$ 91322
Local Currency [Member] | Contract 13 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	14.2.1271.1
Company	Santa Maria
Allocation	Construction and implementation of wind generating plants.
Guarantees	Surety of Copel; pledge of shares; assignment of receivables and revenues.
Issue date	Jun. 01, 2015
Number of installments	192
Final maturity	08.15.2031
Finance charges	Monthly
Contractual financial charges p.y.	1.66% above TJLP
Effective interest rate p.y.	8.26%
Contract amount	R$ 71676
Loans and financing	R$ 30490	34,125
Local Currency [Member] | Contract 14 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18120185493502
Company	Aventura V
Allocation	Implementation of Aventura Wind Complex
Guarantees	Bank guarantee
Issue date	Dec. 28, 2018
Number of installments	204
Final maturity	01.15.2039
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.5707%
Effective interest rate p.y.	IPCA + 2.5707%
Contract amount	R$ 98684
Loans and financing	R$ 92255
Local Currency [Member] | Contract 14 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	14.2.1272.1
Company	Santa Helena
Allocation	Construction and implementation of wind generating plants.
Guarantees	Surety of Copel; pledge of shares; assignment of receivables and revenues.
Issue date	Jun. 01, 2015
Number of installments	192
Final maturity	08.15.2031
Finance charges	Monthly
Contractual financial charges p.y.	1.66% above TJLP
Effective interest rate p.y.	8.26%
Contract amount	R$ 82973
Loans and financing	R$ 33082	37,027
Local Currency [Member] | Contract 15 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18720193955241
Company	SRMN I
Allocation	Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN)
Guarantees	Bank guarantee
Issue date	Apr. 30, 2019
Number of installments	252
Final maturity	05.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 110922
Loans and financing	R$ 117161
Local Currency [Member] | Contract 15 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	11211521
Company	GE Farol
Allocation	Construction and implementation of wind generating plants.
Guarantees	Pledge of shares; assignment of receivables from energy sales from the project; assignment of machinery and equipment.
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	06.15.2030
Finance charges	Monthly
Contractual financial charges p.y.	2.34% above TJLP
Effective interest rate p.y.	2.34% above TJLP
Contract amount	R$ 54100
Loans and financing	R$ 26207	29,888
Local Currency [Member] | Contract 16 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18720193965240
Company	SRMN II
Allocation	Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN)
Guarantees	Bank guarantee
Issue date	Apr. 30, 2019
Number of installments	252
Final maturity	05.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 97057
Loans and financing	R$ 101752
Local Currency [Member] | Contract 16 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	11211531
Company	GE Boa Vista
Allocation	Construction and implementation of wind generating plants.
Guarantees	Pledge of shares; assignment of receivables from energy sales from the project; assignment of machinery and equipment.
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	06.15.2030
Finance charges	Monthly
Contractual financial charges p.y.	2.34% above TJLP
Effective interest rate p.y.	2.34% above TJLP
Contract amount	R$ 40050
Loans and financing	R$ 19374	22,096
Local Currency [Member] | Contract 17 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18720193875242
Company	SRMN III
Allocation	Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN)
Guarantees	Bank guarantee
Issue date	Apr. 30, 2019
Number of installments	252
Final maturity	05.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 110922
Loans and financing	R$ 118104
Local Currency [Member] | Contract 17 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	11211541
Company	GE S.B. do Norte
Allocation	Construction and implementation of wind generating plants.
Guarantees	Pledge of shares; assignment of receivables from energy sales from the project; assignment of machinery and equipment.
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	06.15.2030
Finance charges	Monthly
Contractual financial charges p.y.	2.34% above TJLP
Effective interest rate p.y.	2.34% above TJLP
Contract amount	R$ 90900
Loans and financing	R$ 43940	50,112
Local Currency [Member] | Contract 18 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18720193985243
Company	SRMN IV
Allocation	Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN)
Guarantees	Bank guarantee
Issue date	Apr. 30, 2019
Number of installments	252
Final maturity	05.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 110922
Loans and financing	R$ 119697
Local Currency [Member] | Contract 18 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	11211551
Company	GE Olho D'Água
Allocation	Construction and implementation of wind generating plants.
Guarantees	Pledge of shares; assignment of receivables from energy sales from the project; assignment of machinery and equipment.
Issue date	Mar. 19, 2012
Number of installments	192
Final maturity	06.15.2030
Finance charges	Monthly
Contractual financial charges p.y.	2.34% above TJLP
Effective interest rate p.y.	2.34% above TJLP
Contract amount	R$ 97000
Loans and financing	R$ 46927	53,519
Local Currency [Member] | Contract 19 [Member] | Banco Do Nordeste Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Contract	18720193995244
Company	SRMN V
Allocation	Implementation of Santa Rosa & Mundo Novo Wind Complex (SRMN)
Guarantees	Bank guarantee
Issue date	Apr. 30, 2019
Number of installments	252
Final maturity	05.15.2043
Finance charges	Monthly
Contractual financial charges p.y.	IPCA + 2.3323%
Effective interest rate p.y.	IPCA + 2.3323%
Contract amount	R$ 83192
Loans and financing	R$ 87849
Local Currency [Member] | Contract 19 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	18204611
Company	Cutia
Allocation	Construction and implementation of wind generating plants.
Guarantees	Pledge of shares; assignment of receivables.
Issue date	Oct. 10, 2018
Number of installments	192
Final maturity	07.15.2035
Finance charges	Monthly
Contractual financial charges p.y.	2.04% above TJLP
Effective interest rate p.y.	8.37%
Contract amount	R$ 619405
Loans and financing	R$ 521972	543,337
Local Currency [Member] | Contract 20 [Member] | Banco Do Brasil BNDE Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	21/02000-0
Company	Copel GeT
Allocation	Implementation of Mauá HPP.
Guarantees	Revenue from energy sales from the plant.
Issue date	Apr. 16, 2009
Number of installments	179
Final maturity	01.15.2028
Finance charges	Monthly
Contractual financial charges p.y.	2.13% above TJLP
Effective interest rate p.y.	2.13% above TJLP
Contract amount	R$ 169500
Loans and financing	R$ 49263	60,720
Local Currency [Member] | Contract 20 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	13212221 - A
Company	Costa Oeste
Allocation	Implementation of transmission line between Cascavel Oeste and Umuarama Sul substations and implementation of Umuarama Sul substation.
Guarantees	Assignment of receivables; 100% of pledged shares.
Issue date	Dec. 03, 2013
Number of installments	168
Final maturity	11.30.2028
Finance charges	Monthly
Contractual financial charges p.y.	1.95% + TJLP
Effective interest rate p.y.	1.95% + TJLP
Contract amount	R$ 27634
Loans and financing	R$ 10778	12,842
Local Currency [Member] | Contract 21 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	13212221 - B
Issue date	Dec. 03, 2013
Number of installments	106
Final maturity	09.30.2023
Finance charges	Monthly
Contractual financial charges p.y.	3.5%
Effective interest rate p.y.	3.5%
Contract amount	R$ 9086
Loans and financing		598
Local Currency [Member] | Contract 22 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	14205851 - A
Company	Marumbi
Allocation	Implementation of transmission line between Curitiba and Curitiba Leste and implementation of Curitiba Leste substation.
Issue date	Jul. 08, 2014
Number of installments	168
Final maturity	06.30.2029
Finance charges	Monthly
Contractual financial charges p.y.	2.00% + TJLP
Effective interest rate p.y.	2.00% + TJLP
Contract amount	R$ 33460
Loans and financing	R$ 14512	16,981
Local Currency [Member] | Contract 23 [Member] | Banco Do Brasil BNDES Transfer [member]
IfrsStatementLineItems [Line Items]
Contract	14205851 - B
Issue date	Jul. 08, 2014
Number of installments	106
Final maturity	04.30.2024
Finance charges	Monthly
Contractual financial charges p.y.	6.0%
Effective interest rate p.y.	6.0%
Contract amount	R$ 21577
Loans and financing	755	3,020
Local Currency 1 [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	R$ 1958207	R$ 2118119

Loans and Financing (Details 1)

Loans and Financing (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Gross debt	R$ 4699233
Transaction cost	(31,996)
Net debt	4,667,237
Balance as of December 31, 2022	4,650,363	R$ 3678444	R$ 3188531
Effect of acquisition of control of Costa Oeste and Marumbi			514,272
Funding	45,325	1,891,954	134,313
(-) Transaction costs (a)	(6,886)	(19,781)	(1,647)
Charges	525,598	416,920	197,616
Monetary and exchange variations		20,600	41,357
Amortization - principal	(260,971)	(1,000,319)	(202,577)
Payment - charges	(521,134)	(337,455)	(193,421)
Business combination effects (Note 1.2)	875,738
Monetary variations	35,184
Balance as of December 31, 2023	5,343,217	4,650,363	3,678,444
Foreign Currency [Member]
IfrsStatementLineItems [Line Items]
Balance as of December 31, 2022		150,572	140,337
Effect of acquisition of control of Costa Oeste and Marumbi
Funding
(-) Transaction costs (a)
Charges		953	6,218
Monetary and exchange variations		(14,378)	10,266
Amortization - principal		(134,894)
Payment - charges		(2,253)	(6,249)
Business combination effects (Note 1.2)
Monetary variations
Balance as of December 31, 2023			150,572
Local Currency [Member]
IfrsStatementLineItems [Line Items]
Balance as of December 31, 2022	4,650,363	3,527,872	3,048,194
Effect of acquisition of control of Costa Oeste and Marumbi			514,272
Funding	45,325	1,891,954	134,313
(-) Transaction costs (a)	(6,886)	(19,781)	(1,647)
Charges	525,598	415,967	191,398
Monetary and exchange variations		34,978	31,091
Amortization - principal	(260,971)	(865,425)	(202,577)
Payment - charges	(521,134)	(335,202)	(187,172)
Business combination effects (Note 1.2)	875,738
Monetary variations	35,184
Balance as of December 31, 2023	5,343,217	R$ 4650363	R$ 3527872
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Gross debt	1,638,394
Transaction cost	(8,051)
Net debt	1,630,343
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Gross debt	266,754
Transaction cost	(2,350)
Net debt	264,404
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Gross debt	270,567
Transaction cost	(2,351)
Net debt	268,216
Later Than Five Years And Not Later Than Six Years [member]
IfrsStatementLineItems [Line Items]
Gross debt	256,249
Transaction cost	(2,364)
Net debt	253,885
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Gross debt	255,797
Transaction cost	(2,355)
Net debt	253,442
Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Gross debt	2,011,472
Transaction cost	(14,525)
Net debt	R$ 1996947

Loans and Financing (Details 3)

Loans and Financing (Details 3) - Copel Geracaoe Transmissao SA [member]	12 Months Ended
	Dec. 31, 2023
BNDES Finem No.820989.1 Maua [member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Contract	BNDES Finem No. 820989.1 - Mauá
Annual financial index	EBITDA /  Net financial results
Limit	≥ 1.3
Bancodo Brasil No.21020000 Maua [member]
IfrsStatementLineItems [Line Items]
Contract	Banco do Brasil No. 21/02000-0 - Mauá
Annual financial index	EBITDA /  Net financial results
Limit	≥ 1.3
Commercial Papers [Member]
IfrsStatementLineItems [Line Items]
Contract	Commercial paper
Annual financial index	Debt service coverage ratio Consolidated net debt / Consolidated EBITDA
Limit	≥ 1.5≤ 3.5
BNDES Finem No.14205611 [member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Contract	BNDES Finem No. 14205611
Annual financial index	Financial indebtedness / EBITDA
Limit	≤ 4.0
BNDES Finem No.14212711 [member]
IfrsStatementLineItems [Line Items]
Company	Santa Maria
Contract	BNDES Finem No. 14212711
Annual financial index	Debt service coverage ratio
Limit	≥ 1.3
BNDES Finem No.14212721 [member]
IfrsStatementLineItems [Line Items]
Company	Santa Helena
Contract	BNDES Finem No. 14212721
Annual financial index	Debt service coverage ratio
Limit	≥ 1.3
BNDES Assignment Agreement [member]
IfrsStatementLineItems [Line Items]
Company	São Bento Energia, Investimento e Participações
Contract	BNDES Assignment Agreement
Annual financial index	Debt service coverage ratio
Limit	≥ 1.3
BNDES Finem No.11211531 [member]
IfrsStatementLineItems [Line Items]
Company	GE Boa Vista S.A.
Contract	BNDES Finem No. 11211531
BNDES Finem No.11211521 [member]
IfrsStatementLineItems [Line Items]
Company	GE Farol S.A.
Contract	BNDES Finem No. 11211521
BNDES Finem No.11211551 [member]
IfrsStatementLineItems [Line Items]
Company	GE Olho D´Água S.A.
Contract	BNDES Finem No. 11211551
BNDES Finem No.11211541 [member]
IfrsStatementLineItems [Line Items]
Company	GE São Bento do Norte S.A.
Contract	BNDES Finem No. 11211541
BNDES Finem No.18204611 [member]
IfrsStatementLineItems [Line Items]
Company	Cutia
Contract	BNDES Finem No. 18204611
Annual financial index	Debt service coverage ratio (a)
Limit	≥ 1.2
BNDES Finem No.13212221 [member]
IfrsStatementLineItems [Line Items]
Company	Costa Oeste
Contract	BNDES Finem No. 13212221
Annual financial index	Debt service coverage ratio
Limit	≥ 1.3
BNDES Finem No.14205851 [member]
IfrsStatementLineItems [Line Items]
Company	Marumbi
Contract	BNDES Finem No. 14205851
Annual financial index	Debt service coverage ratio
Limit	≥ 1.3

Debentures (Details)

Debentures (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Debentures	R$ 9619106	R$ 7803855	R$ 8147617	R$ 6757481
Gross debt	9,738,006	7,887,077
Transaction cost	(118,900)	(83,222)
Debentures, current	1,225,649	1,346,347
Debentures, noncurent	R$ 8393457	6,457,508
Debentures Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	4th
Allocation	Full early redemption of the 4th issue of the Company’s trade promissory notes and partial payment of the 1st amortization installment of the 2nd issue of debentures.
Guarantees	Personal guarantee
Issue date	07.23.2018
Number of installments	3
Final maturity	07.23.2023
Payment of chages	Half-yearly
Contractual financial charges p.y.	126.0% of  DI
Effective interest rate p.y.	133.77% of DI
Contract amount	R$ 1000000
Debentures	R$ 0	357,573
Debentures One Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	5th
Allocation	Reimbursement of expenses related to the construction of the Transmission Lines Araraquara II - Taubaté, Assis - Londrina and Foz do Chopim.
Guarantees	Personal guarantee
Issue date	09.25.2018
Number of installments	5
Final maturity	09.15.2025
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA + 7.6475%
Effective interest rate p.y.	IPCA+ 8.3295%
Contract amount	R$ 290000
Debentures	R$ 157327	225,643
Debentures Two Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	6th(1st serie)
Allocation	Full early redemption of the 5th issue of the Company’s trade promissory notes and partial payment of the 2nd amortization installment of the 2nd issue of debentures.
Guarantees	Personal guarantee
Issue date	07.15.2019
Number of installments	2
Final maturity	07.15.2024
Payment of chages	Half-yearly
Contractual financial charges p.y.	109.0% of DI
Effective interest rate p.y.	111.25% of DI
Contract amount	R$ 800000
Debentures	R$ 424292	852,816
Debentures Three Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	6th(2nd serie)
Allocation	Reimbursement of expenses related to the Colíder HPP and Baixo Iguaçu HPP projects
Guarantees	Personal guarantee
Issue date	07.15.2019
Number of installments	1
Final maturity	07.15.2025
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA + 3.90%
Effective interest rate p.y.	IPCA+ 4.46%
Contract amount	R$ 200000
Debentures	R$ 263113	251,363
Debentures Four Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	7th (1st serie)
Allocation	Reinforcement of the Issuer's working capital; amortization and/or reimbursement of cash of the principal portion of the 3rd and 4th issue of debentures.
Guarantees	Personal guarantee
Issue date	10.15.2021
Number of installments	2
Final maturity	10.15.2026
Payment of chages	Half-yearly
Contractual financial charges p.y.	DI + spread 1.38%
Effective interest rate p.y.	DI + spread 1.45%
Contract amount	R$ 1133363
Debentures	R$ 1163255	1,166,982
Debentures Five Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	7th (2nd serie)
Allocation	Investments for expansion, renovation or improvement and/or reimbursement of expenses within the scope of the Projects: Improvements of Gov. Bento Munhoz da Rocha Netto HPP; Implementation of the Assets of Lot “E”, from Aneel Auction No. 05/2015; Investments in Mata de Santa Genebra Transmissão S.A. and Bela Vista Geração de Energia S.A.
Guarantees	Personal guarantee
Issue date	10.15.2021
Number of installments	3
Final maturity	10.15.2031
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA + 5.7138%
Effective interest rate p.y.	IPCA + 6.1033%
Contract amount	R$ 366637
Debentures	R$ 416456	397,825
Debentures Six Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	8th (1st serie)
Allocation	Acquisition of Santa Rosa & Mundo Novo Wind Complex (SRMN) and Aventura Wind Complexes.
Guarantees	Personal guarantee
Issue date	01.15.2023
Number of installments	2
Final maturity	01.15.2030
Contractual financial charges p.y.	DI + spread 1.40%
Effective interest rate p.y.	DI + spread 1.41%
Contract amount	R$ 1100000
Debentures	R$ 1168465
Debentures Seven Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel GeT
Issue	8th (2nd serie)
Allocation	Reimbursement of investment expenses and/or contributions in the scope of the Jandaíras I, II, III and IV Wind Power Generating Plants Projects.
Guarantees	Personal guarantee
Issue date	01.15.2023
Number of installments	3
Final maturity	01.15.2035
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA +6.8226%
Effective interest rate p.y.	IPCA +7.5817%
Contract amount	R$ 200000
Debentures	R$ 214426
Debentures Fifteen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	8th (1st serie)
Allocation	Exclusively for cash reinforcement to meet the Issuer commitments.
Guarantees	Personal guarantee
Issue date	06.15.2023
Number of installments	1
Final maturity	06.15.2024
Payment of chages	Half-yearly
Contractual financial charges p.y.	CDI + 1.45%
Effective interest rate p.y.	CDI + 1.89%
Contract amount	R$ 400000
Debentures	R$ 401784	0
Debentures Sixteen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	8th (2nd serie)
Allocation	Exclusively for amortization of principal and interest due under the Private Deed of the 4th Issue of Debentures, and the remaining amount, if any, for cash reinforcement to meet the Issuer commitments.
Guarantees	Personal guarantee
Issue date	06.15.2023
Number of installments	2
Final maturity	06.15.2027
Payment of chages	Half-yearly
Contractual financial charges p.y.	CDI + 2.00%
Effective interest rate p.y.	CDI + 2.14%
Contract amount	R$ 800000
Debentures	R$ 803723
Debentures Seventeen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	8th (3rd serie)
Allocation	Exclusively for cash reinforcement to meet the Issuer commitments.
Guarantees	Personal guarantee
Issue date	06.15.2023
Number of installments	1
Final maturity	06.15.2028
Payment of chages	Half-yearly
Contractual financial charges p.y.	CDI + 2.25%
Effective interest rate p.y.	CDI + 2.35%
Contract amount	R$ 400000
Debentures	R$ 401897
Debentures Eight Due On [member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	4th
Allocation	Working capital and payment of the 1st installment of amortization of the 2nd issue of debentures.
Guarantees	Personal guarantee
Issue date	09.27.2018
Number of installments	3
Final maturity	09.27.2023
Payment of chages	Half-yearly
Contractual financial charges p.y.	DI + spread 2.70%
Effective interest rate p.y.	CDI + 3.96%
Contract amount	R$ 1000000
Debentures	R$ 0	346,895
Debentures Nine Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	5th (1st serie)
Allocation	Investment for expansion, renovation or improvement and reimbursement of expenses of the Issuer's electricity distribution network linked to concession contract No. 46/1999 of ANEEL.
Guarantees	Personal guarantee
Issue date	11.15.2019
Number of installments	3
Final maturity	11.15.2027
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA + 4.20%
Effective interest rate p.y.	IPCA+ 4.61%
Contract amount	R$ 500000
Debentures	R$ 647092	618,209
Debentures Ten Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	6th (1st serie)
Allocation	Reinforcement of working capital and amortization of the first installment of the principal of the debentures of each of the Issuer's following issues: 3rd, 4th and 5th Issue.
Guarantees	Personal guarantee
Issue date	06.16.2021
Number of installments	2
Final maturity	06.15.2026
Payment of chages	Half-yearly
Contractual financial charges p.y.	CDI + 1.95%
Effective interest rate p.y.	CDI + 2.02%
Contract amount	R$ 1000000
Debentures	R$ 1004566	1,006,449
Debentures Eleven Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	6th (2nd serie)
Allocation	Investment for expansion, renovation or improvement and reimbursement of expenses of the Issuer's electricity distribution network linked to concession contract No. 46/1999 of ANEEL.
Guarantees	Personal guarantee
Issue date	06.16.2021
Number of installments	3
Final maturity	06.15.2031
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA + 4.7742%
Effective interest rate p.y.	IPCA + 5.1564%
Contract amount	R$ 500000
Debentures	R$ 585696	559,894
Debentures Twelve Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	7th (1st serie)
Allocation	Reinforcement of working capital; redemption of 3rd issue debentures; amortization of the 2nd installment of the principal of the 4th and 5th issuance.
Guarantees	Personal guarantee
Issue date	05.15.2022
Number of installments	2
Final maturity	05.15.2025
Payment of chages	Half-yearly
Contractual financial charges p.y.	CDI + 1.21%
Effective interest rate p.y.	CDI + 1.28%
Contract amount	R$ 300000
Debentures	R$ 304505	305,380
Debentures Thirteen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	7th (2nd serie)
Allocation	Reinforcement of working capital; redemption of 3rd issue debentures; amortization of the 2nd installment of the principal of the 4th and 5th issuance.
Guarantees	Personal guarantee
Issue date	05.15.2022
Number of installments	2
Final maturity	05.15.2027
Payment of chages	Half-yearly
Contractual financial charges p.y.	CDI + 1.36%
Effective interest rate p.y.	CDI + 1.42%
Contract amount	R$ 901450
Debentures	R$ 915148	917,789
Debentures Fourteen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Copel DIS
Issue	7th (3rd serie)
Allocation	Investments for expansion, renovation or improvement and/or reimbursement of expenses of the issuer's electricity distribution network, linked to Aneel's Concession Agreement No. 46/1999.
Guarantees	Personal guarantee
Issue date	05.15.2022
Number of installments	3
Final maturity	05.15.2032
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA + 6.1732%
Effective interest rate p.y.	IPCA + 6.6587%
Contract amount	R$ 298550
Debentures	R$ 315816	301,830
Debentures Nineteen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Brisa Potiguar
Issue	2nd (2nd serie)
Allocation	Implementation of wind generating plants.
Guarantees	Real and personal guarantee and pledge of Copel GeT shares.
Issue date	03.24.2016
Number of installments	192
Final maturity	07.15.2032
Payment of chages	Monthly
Contractual financial charges p.y.	IPCA + 9.87%
Effective interest rate p.y.	IPCA+ 10.92%
Contract amount	R$ 153258
Debentures	R$ 118146	126,067
Debentures Eighteen Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Brisa Potiguar
Issue	2nd (1st serie)
Allocation	Implementation of wind generating plants.
Guarantees	Real and personal guarantee and pledge of Copel GeT shares.
Issue date	03.24.2016
Number of installments	192
Final maturity	07.15.2032
Payment of chages	Monthly
Contractual financial charges p.y.	TJLP + 2.02%
Effective interest rate p.y.	TJLP + 2.02%
Contract amount	R$ 147575
Debentures	R$ 82744	91,468
Debentures Twenty Due On [Member]
IfrsStatementLineItems [Line Items]
Company	Cutia
Issue	1st
Allocation	Construction and implementation of wind generating plants.
Guarantees	Personal guarantee
Issue date	03.20.2019
Number of installments	26
Final maturity	12.15.2031
Payment of chages	Half-yearly
Contractual financial charges p.y.	IPCA +  5.8813%
Effective interest rate p.y.	IPCA+ 6.83%
Contract amount	R$ 360000
Debentures	R$ 349555	R$ 360894

Debentures (Details 1)

Debentures (Details 1) R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Gross debt	R$ 8482555
Transaction cost	(89,098)
Net debt	8,393,457
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Gross debt	1,825,412
Transaction cost	(25,529)
Net debt	1,799,883
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Gross debt	2,202,198
Transaction cost	(19,105)
Net debt	2,183,093
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Gross debt	1,130,834
Transaction cost	(11,413)
Net debt	1,119,421
Later Than Five Years And Not Later Than Six Years [member]
IfrsStatementLineItems [Line Items]
Gross debt	465,465
Transaction cost	(8,281)
Net debt	457,184
Later Than Six Years And Not Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Gross debt	954,663
Transaction cost	(8,115)
Net debt	946,548
Later Than Seven Years [Member]
IfrsStatementLineItems [Line Items]
Gross debt	1,903,983
Transaction cost	(16,655)
Net debt	R$ 1887328

Debentures (Details 2)

Debentures (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Debentures, beginning balance	R$ 7803855	R$ 8147617	R$ 6757481
Funding	3,195,000	1,500,000	3,000,000
Charges and monetary variations	(61,632)	(14,445)	(35,030)
Charges and monetary variations	1,316,462	1,112,287	658,653
Amortization - principal	(1,212,347)	(2,051,481)	(1,852,048)
Payment - charges	(1,138,030)	(890,123)	(361,073)
Reclassification			(20,366)
Reclassification	(284,202)
Debentures, ending balance	9,619,106	7,803,855	8,147,617
Changes In Debentures Continuing Operations [Member]
IfrsStatementLineItems [Line Items]
Debentures, beginning balance	7,803,855	8,147,617	6,737,229
Funding	2,900,000	1,500,000	3,000,000
Charges and monetary variations	(60,677)	(14,445)	(35,030)
Charges and monetary variations	1,297,445	1,112,287	620,751
Amortization - principal	(1,193,910)	(2,051,481)	(1,831,809)
Payment - charges	(1,127,607)	(890,123)	(343,524)
Reclassification
Debentures, ending balance	9,619,106	7,803,855	8,147,617
Changes In Debentures Discontinued Operations [Member]
IfrsStatementLineItems [Line Items]
Debentures, beginning balance			20,252
Funding	295,000
Charges and monetary variations	(955)
Charges and monetary variations	19,017		37,902
Amortization - principal	(18,437)		(20,239)
Payment - charges	(10,423)		(17,549)
Reclassification			(20,366)
Reclassification	(284,202)
Debentures, ending balance

Debentures (Details 3)

Debentures (Details 3)	12 Months Ended
	Dec. 31, 2023
Debentures [Member] | Copel Geracaoe Transmissao SA [member]
IfrsStatementLineItems [Line Items]
Annual financial index	Consolidated net debt / Consolidated EBITDA
Limit	≤  3.5
Debentures [Member] | Copel D I S [Member]
IfrsStatementLineItems [Line Items]
Annual financial index	Debt service coverage ratio
Limit	≥ 1.5
Copel Geracaoe Transmissao SA [member] | Debentures [Member]
IfrsStatementLineItems [Line Items]
Company name	Copel GeT
Copel Geracaoe Transmissao SA [member] | Debentures 5th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	5th issue of Debentures
Copel Geracaoe Transmissao SA [member] | Debentures 6th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	6th issue of Debentures
Copel Geracaoe Transmissao SA [member] | Debentures 7th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	7th issue of Debentures
Copel Geracaoe Transmissao SA [member] | Debentures 8th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	8th issue of Debentures
Copel Distribuicao SA [member] | Debentures 5th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	5th issue of Debentures
Copel Distribuicao SA [member] | Debentures 6th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	6th issue of Debentures
Copel Distribuicao SA [member] | Debentures 7th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	7th issue of Debentures
Copel Distribuicao SA [member] | Debentures 8th Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	8th issue of Debentures
Copel Distribuicao SA [member] | Debentures Two [Member]
IfrsStatementLineItems [Line Items]
Company name	Copel DIS
Nova Asa Branca I [Member] | Debentures One [Member]
IfrsStatementLineItems [Line Items]
Company name	Nova Asa Branca I
Nova Asa Branca III [member] | Debentures [Member]
IfrsStatementLineItems [Line Items]
Annual financial index	Debt service coverage ratio
Limit	≥ 1.3
Nova Asa Branca III [member] | Debentures One [Member]
IfrsStatementLineItems [Line Items]
Company name	Nova Asa Branca III
Nova Asa Branca III [member] | Debentures 2nd Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	2nd issue of Debentures
Nova Asa Branca I I [Member] | Debentures One [Member]
IfrsStatementLineItems [Line Items]
Company name	Nova Asa Branca II
Nova Eurus I V [Member] | Debentures One [Member]
IfrsStatementLineItems [Line Items]
Company name	Nova Eurus IV
Ventos De Santo Uriel [Member] | Debentures Two [Member]
IfrsStatementLineItems [Line Items]
Company name	Cutia
Ventos De Santo Uriel [Member] | Debentures One [Member]
IfrsStatementLineItems [Line Items]
Company name	Ventos de Santo Uriel
Cutia [Member] | Debentures [Member]
IfrsStatementLineItems [Line Items]
Annual financial index	Debt service coverage ratio (a)
Limit	≥ 1.2
Cutia [Member] | Debentures 1st Issue [Member]
IfrsStatementLineItems [Line Items]
Contract	1st issue of Debentures

Post-employment Benefits (Detai

Post-employment Benefits (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Post-employment benefits	R$ 1484243	R$ 1070037	R$ 1295174
Post-employment benefits, current	85,833	73,814
Post-employment benefits, noncurrent	1,398,410	996,223
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	426	949
Healthcare Plans [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	R$ 1483817	R$ 1069088

Post-employment Benefits (Det_2

Post-employment Benefits (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Post-employment benefits	R$ 260159	R$ 260197	R$ 243019
Management One [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	1,641	1,384	1,422
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member] | Management One [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	1,441	1,236	1,300
Healthcare Plan [Member] | Management One [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	200	148	122
Employees [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	258,518	258,813	241,597
Employees [Member] | Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control [member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	55,320	52,980	56,454
Employees [Member] | Healthcare Plan Post Employment [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	128,652	138,921	115,587
Employees [Member] | Healthcare Plan Active Employees [Member]
IfrsStatementLineItems [Line Items]
Post-employment benefits	R$ 74546	R$ 66912	R$ 69556

Post-employment Benefits (Det_3

Post-employment Benefits (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Post-employment benefits, balance at beginning	R$ 1070037	R$ 1295174
Appropriation of actuarial calculation	130,126	140,293
Appropriation of pension and healthcare contributions	139,701	127,878
Adjustment related to actuarial gains (loss)	379,126	(291,742)
Amortizations	(225,421)	(201,566)
Reclassification	(9,326)
Post-employment benefits, balance at ending	R$ 1484243	R$ 1070037

Post-employment Benefits (Det_4

Post-employment Benefits (Details 3)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Actuarial assumption of expected rates of inflation [member]
IfrsStatementLineItems [Line Items]
Nominal rate	3%	5.10%
Actuarial assumption of discount rates [member] | Unified Plan Defined Benefit [Member]
IfrsStatementLineItems [Line Items]
Nominal rate	8.49%	11.51%
Real rate	5.33%	6.10%
Actuarial assumption of discount rates [member] | Unified Plan Balance [Member]
IfrsStatementLineItems [Line Items]
Nominal rate	8.52%	11.53%
Real rate	5.36%	6.12%
Actuarial assumption of discount rates [member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Nominal rate	8.53%	11.54%
Real rate	5.37%	6.13%
Actuarial assumption of discount rates [member] | Assistance Plan [Member]
IfrsStatementLineItems [Line Items]
Nominal rate	8.64%	11.54%
Real rate	5.48%	6.13%
Actuarial assumption of expected rates of salary increases [member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Nominal rate	4.03%	6.15%
Real rate	1%	1%
Actuarial assumption of expected rates of salary increases [member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Nominal rate	4.03%	5.10%
Real rate	1%	0%
Actuarial assumption of expected rates of salary increases [member] | Assistance Plan Aging Factor [Member]
IfrsStatementLineItems [Line Items]
Real rate	3.30%	3.30%
Actuarial assumption of mortality rates [member] | Mortality Table [Member]
IfrsStatementLineItems [Line Items]
Nominal assumption	AT - 2000	AT - 2000
Actuarial assumption of mortality rates [member] | Mortality Table Of Individuals With Permanent Dislity [Member]
IfrsStatementLineItems [Line Items]
Nominal assumption	WINKLEVOSS	WINKLEVOSS
Actuarial assumption of mortality rates [member] | Table Of New Disability Benefit Vested [Member]
IfrsStatementLineItems [Line Items]
Nominal assumption	TASA 1927	TASA 1927

Post-employment Benefits (Det_5

Post-employment Benefits (Details 4) - Number	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Number of active participants	10	10
Number of inactive participants	4,115	4,170
Total	4,125	4,180
PlanIII [member]
IfrsStatementLineItems [Line Items]
Number of active participants	5,806	6,031
Number of inactive participants	5,379	5,369
Total	11,185	11,400
Assistance Plan [Member]
IfrsStatementLineItems [Line Items]
Number of active participants	5,687	5,775
Number of inactive participants	8,857	9,059
Number of dependent people	19,925	20,867
Total	34,469	35,701

Post-employment Benefits (Det_6

Post-employment Benefits (Details 5)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Retired participants life expectancy	12 years 8 months 23 days	19 years 7 months 6 days
Pensioner participants life expectancy	13 years 11 months 26 days	12 years 5 months 23 days
PlanIII [member]
IfrsStatementLineItems [Line Items]
Retired participants life expectancy	21 years 4 months 6 days	23 years 5 months 1 day
Pensioner participants life expectancy	24 years 8 months 1 day	25 years 11 months 19 days

Post-employment Benefits (Det_7

Post-employment Benefits (Details 6) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Total liabilities or partially covered	R$ 11893783	R$ 10721838
Fair value of the plan assets	(11,289,509)	(10,323,018)
Plan coverage status	604,274	398,820
Unrecognized asset	879,543	670,268
Total	1,483,817	R$ 1069088
Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Total liabilities or partially covered	6,416,085
Fair value of the plan assets	(7,212,015)
Plan coverage status	(795,930)
Unrecognized asset	795,930
Total
PlanIII [member]
IfrsStatementLineItems [Line Items]
Total liabilities or partially covered	3,820,011
Fair value of the plan assets	(3,903,624)
Plan coverage status	(83,613)
Unrecognized asset	83,613
Total
Assistance Plan [Member]
IfrsStatementLineItems [Line Items]
Total liabilities or partially covered	1,657,687
Fair value of the plan assets	(173,870)
Plan coverage status	1,483,817
Unrecognized asset
Total	R$ 1483817

Post-employment Benefits (Det_8

Post-employment Benefits (Details 7) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Present value of net actuarial obligations, beginning balance	R$ 6029530	R$ 6145601
Cost of services	16,650	169
Cost of interest	700,272	673,724
Benefits paid	(539,728)	(523,792)
Actuarial (gain) losses	210,135	(266,172)
Discontinued Operations balance adjustments	(774)
Present value of net actuarial obligations, ending balance	6,416,085	6,029,530
PlanIII [member]
IfrsStatementLineItems [Line Items]
Present value of net actuarial obligations, beginning balance	3,457,537	3,337,093
Cost of services	6,343	2,018
Cost of interest	397,091	364,901
Benefits paid	(272,585)	(264,096)
Actuarial (gain) losses	251,260	17,621
Discontinued Operations balance adjustments	(19,635)
Present value of net actuarial obligations, ending balance	3,820,011	3,457,537
Assistance Plan [Member]
IfrsStatementLineItems [Line Items]
Present value of net actuarial obligations, beginning balance	1,234,771	1,491,118
Cost of services	6,878	6,172
Cost of interest	141,877	155,389
Benefits paid	(55,014)	(342)
Actuarial (gain) losses	338,499	(417,566)
Discontinued Operations balance adjustments	(9,324)
Present value of net actuarial obligations, ending balance	R$ 1657687	R$ 1234771

Post-employment Benefits (Det_9

Post-employment Benefits (Details 8) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Cost of current service	R$ 17705
Estimated cost of interest	590,697
Expected return on plan assets	(591,774)
Costs (income or loss)	(18,782)
Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Fair value of the plan's assets, beginning balance	6,625,377	R$ 6799255
Return estimated for assets	769,613	743,845
Contributions and distributions	23,868	29,808
Benefits paid	(539,728)	(523,792)
Actuarial gain (losses)	333,728	(423,739)
Discontinued Operations balance adjustments	(843)
Fair value of the plan's assets, ending balance	7,212,015
PlanIII [member]
IfrsStatementLineItems [Line Items]
Fair value of the plan's assets, beginning balance	3,531,958	3,347,204
Return estimated for assets	410,062	274,486
Contributions and distributions	9,709	151,606
Benefits paid	(272,584)	(264,096)
Actuarial gain (losses)	244,140	22,758
Discontinued Operations balance adjustments	(19,661)
Fair value of the plan's assets, ending balance	3,903,624
Cost of current service	10,105
Estimated cost of interest	321,264
Expected return on plan assets	(321,683)
Costs (income or loss)	9,686
Assistance Plan [Member]
IfrsStatementLineItems [Line Items]
Fair value of the plan's assets, beginning balance	165,683	196,909
Return estimated for assets	18,629	26,390
Contributions and distributions	54,782
Benefits paid	(54,782)
Actuarial gain (losses)	(10,442)	R$ 57616
Discontinued Operations balance adjustments
Fair value of the plan's assets, ending balance	173,870
Cost of current service	8,100
Estimated cost of interest	140,975
Expected return on plan assets	(15,030)
Costs (income or loss)	R$ 134045

Post-employment Benefits (De_10

Post-employment Benefits (Details 10) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Increase By One Percent [Member]
Sensitivity of long-term interest rate
Impacts on the obligations of the pension	R$ 9807900
Impacts on the obligations of healthcare program	1,546,250
Sensitivity of growth rate of the medical costs
Impacts on the obligations of healthcare program	1,784,147
Impact on cost of service for the following financial year of healthcare program	8,460
Sensitivity of the service cost
Impacts on the obligations of the pension	13,493
Impacts on the obligations of healthcare program	6,625
Decrease In One Percent [Member]
Sensitivity of long-term interest rate
Impacts on the obligations of the pension	10,702,169
Impacts on the obligations of healthcare program	1,782,375
Sensitivity of growth rate of the medical costs
Impacts on the obligations of healthcare program	1,544,008
Impact on cost of service for the following financial year of healthcare program	6,595
Sensitivity of the service cost
Impacts on the obligations of the pension	14,269
Impacts on the obligations of healthcare program	R$ 8429

Post-employment Benefits (De_11

Post-employment Benefits (Details 11) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	R$ 879627
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	1,001,429
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	933,014
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	945,341
Later Than Five Years And Not Later Than Six Years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	967,382
Later Than Five Years And Not Later Than Fourty Nine Years [Member]
IfrsStatementLineItems [Line Items]
Benefits payable	25,093,897
Unified Plan [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Benefits payable	543,355
Unified Plan [Member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	641,006
Unified Plan [Member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	568,053
Unified Plan [Member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	565,786
Unified Plan [Member] | Later Than Five Years And Not Later Than Six Years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	573,042
Unified Plan [Member] | Later Than Five Years And Not Later Than Fourty Nine Years [Member]
IfrsStatementLineItems [Line Items]
Benefits payable	11,639,282
PlanIII [member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Benefits payable	281,414
PlanIII [member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	284,173
PlanIII [member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	291,233
PlanIII [member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	298,255
PlanIII [member] | Later Than Five Years And Not Later Than Six Years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	305,107
PlanIII [member] | Later Than Five Years And Not Later Than Fourty Nine Years [Member]
IfrsStatementLineItems [Line Items]
Benefits payable	8,327,621
Assistance Plan [Member] | Not later than one year [member]
IfrsStatementLineItems [Line Items]
Benefits payable	54,858
Assistance Plan [Member] | Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	76,250
Assistance Plan [Member] | Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	73,728
Assistance Plan [Member] | Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	81,300
Assistance Plan [Member] | Later Than Five Years And Not Later Than Six Years [member]
IfrsStatementLineItems [Line Items]
Benefits payable	89,233
Assistance Plan [Member] | Later Than Five Years And Not Later Than Fourty Nine Years [Member]
IfrsStatementLineItems [Line Items]
Benefits payable	R$ 5126994

Post-employment Benefits (De_12

Post-employment Benefits (Details 12)	12 Months Ended
	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Asset allocation	100%
Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	100%
Fixed Income [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	77.20%
Fixed Income [Member] | Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	79.10%
Variable Income [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	5.30%
Variable Income [Member] | Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	4.90%
Loans Allocation [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	1.20%
Loans Allocation [Member] | Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	1.30%
Real Estate Allocation [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	5.60%
Real Estate Allocation [Member] | Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	3.60%
Investment Structuring [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	8.70%
Investment Structuring [Member] | Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	8.80%
Investments Abroad [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	2%
Investments Abroad [Member] | Events After Reporting Period [Member]
IfrsStatementLineItems [Line Items]
Asset allocation	2.40%

Post-employment Benefits (De_13

Post-employment Benefits (Details 13)	12 Months Ended
	Dec. 31, 2023
Fixed Income [Member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Target limit	89.50%
Minimum limit	60%
Fixed Income [Member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Target limit	70%
Minimum limit	48%
Variable Income [Member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Target limit	3%
Minimum limit	2%
Variable Income [Member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Target limit	8%
Minimum limit	3%
Loans Allocation [Member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Target limit	0.50%
Minimum limit	0%
Loans Allocation [Member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Target limit	2%
Minimum limit	0%
Real Estate Allocation [Member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Target limit	2.50%
Minimum limit	0%
Real Estate Allocation [Member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Target limit	1%
Minimum limit	0%
Investment Structuring [Member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Target limit	4.50%
Minimum limit	0%
Investment Structuring [Member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Target limit	15%
Minimum limit	0%
Foreign Investments Abroad [Member] | Unified Plan [Member]
IfrsStatementLineItems [Line Items]
Target limit	0%
Minimum limit	0%
Foreign Investments [Member] | PlanIII [member]
IfrsStatementLineItems [Line Items]
Target limit	4%
Minimum limit	0%

Post-employment Benefits (De_14

Post-employment Benefits (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
PlanIII [member]
IfrsStatementLineItems [Line Items]
Contributions of all active employees	R$ 70203	R$ 72353

Sectorial Charges Payable (Deta

Sectorial Charges Payable (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Sectorial charges due	R$ 61466	R$ 46488
Energy Development Account [Member]
IfrsStatementLineItems [Line Items]
Sectorial charges due	56,927	41,122
Global Reversal Reserve [Member]
IfrsStatementLineItems [Line Items]
Sectorial charges due	R$ 4539	R$ 5366

Research and Development and _3

Research and Development and Energy Efficiency (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	R$ 44466
Amounts payable, balance to disburse	216,550
Research and development and energy efficiency	553,674	R$ 614758	R$ 627097
Amounts payable, disbursed and not completed	292,658
Research and development and energy efficiency, current	320,196	370,244
Research and development and energy efficiency, noncurrent	233,478	244,514
M M E [Member]
IfrsStatementLineItems [Line Items]
Research and development and energy efficiency	2,891	3,314	3,790
R And D [Member]
IfrsStatementLineItems [Line Items]
Research and development and energy efficiency	201,871	260,243	R$ 286029
Research And Development [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	10,031
Amounts payable, balance to disburse	47,464
Research and development and energy efficiency	210,543	270,145
Amounts payable, disbursed and not completed	153,048
Research And Development [Member] | National Fund For Scientific And Technological [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	5,781
Amounts payable, balance to disburse
Research and development and energy efficiency	5,781	6,588
Research And Development [Member] | M M E [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	2,891
Amounts payable, balance to disburse
Research and development and energy efficiency	2,891	3,314
Research And Development [Member] | R And D [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	1,359
Amounts payable, balance to disburse	47,464
Research and development and energy efficiency	201,871	260,243
Amounts payable, disbursed and not completed	153,048
Energy Efficiency Program [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	34,435
Amounts payable, balance to disburse	169,086
Research and development and energy efficiency	343,131	344,613
Amounts payable, disbursed and not completed	139,610
Energy Efficiency Program [Member] | National Program Of Electricity Conservation Procel [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	23,613
Amounts payable, balance to disburse
Research and development and energy efficiency	23,613	11,960
Energy Efficiency Program [Member] | E E P [Member]
IfrsStatementLineItems [Line Items]
Amounts payable, balance to be collected	10,822
Amounts payable, balance to disburse	169,086
Research and development and energy efficiency	319,518	R$ 332653
Amounts payable, disbursed and not completed	R$ 139610

Research and Development and _4

Research and Development and Energy Efficiency (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Beginning balance	R$ 614758	R$ 627097
Additions	161,039	154,138
Performance agreement	4,420	2,552
Interest rate (Note 34)	27,001	34,644
Transfers	10,441
Payments	(96,092)	(117,187)
Concluded projects (Note 12 - a)	(159,203)	(86,486)
Reclassification	(8,690)
Ending balance	553,674	614,758
F N D C T [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	6,588	7,584
Additions	40,011	39,044
Performance agreement
Interest rate (Note 34)
Transfers	5,802
Payments	(46,620)	(40,040)
Concluded projects (Note 12 - a)
Reclassification
Ending balance	5,781	6,588
M M E [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	3,314	3,790
Additions	20,004	19,535
Performance agreement
Interest rate (Note 34)
Transfers	2,900
Payments	(23,327)	(20,011)
Concluded projects (Note 12 - a)
Reclassification
Ending balance	2,891	3,314
R And D [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	260,243	286,029
Additions	40,019	39,070
Performance agreement
Interest rate (Note 34)	5,930	6,197
Transfers	1,739
Payments	(9,695)	(8,061)
Concluded projects (Note 12 - a)	(87,675)	(62,992)
Reclassification	(8,690)
Ending balance	201,871	260,243
Procel [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	11,960	19,883
Additions	12,200	11,298
Performance agreement
Interest rate (Note 34)	(547)	3,799
Transfers		(3,685)
Payments		(19,335)
Concluded projects (Note 12 - a)
Reclassification
Ending balance	23,613	11,960
Energy Efficiency Program [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	332,653	309,811
Additions	48,805	45,191
Performance agreement	4,420	2,552
Interest rate (Note 34)	21,618	24,648
Transfers		3,685
Payments	(16,450)	(29,740)
Concluded projects (Note 12 - a)	(71,528)	(23,494)
Reclassification
Ending balance	R$ 319518	R$ 332653

Accounts Payable Related to C_3

Accounts Payable Related to Concessions (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	R$ 101976
Accounts payable related to concession, current	101,976	R$ 105003
Accounts payable related to concession, noncurrent	R$ 791879	832,539
Public Property 1 [Member]
IfrsStatementLineItems [Line Items]
Public Property Name	HPP Mauá
Company	Copel GeT
Grant	06.29.2007
Signature	07.03.2007
Closing	06.2049
Discount rate	5.65%
Annual adjustment	IPCA
Accounts payable related to concession	R$ 23005	21,587
Public Property 2 [Member]
IfrsStatementLineItems [Line Items]
Public Property Name	HPP Colíder
Company	Copel GeT
Grant	12.29.2010
Signature	01.17.2011
Closing	01.2046
Discount rate	7.74%
Annual adjustment	IPCA
Accounts payable related to concession	R$ 31493	30,518
Public Property 3 [Member]
IfrsStatementLineItems [Line Items]
Public Property Name	HPP Baixo Iguaçu
Company	Copel GeT
Grant	07.19.2012
Signature	08.20.2012
Closing	01.2047
Discount rate	7.74%
Annual adjustment	IPCA
Accounts payable related to concession	R$ 9337	9,050
Public Property 4 [Member]
IfrsStatementLineItems [Line Items]
Public Property Name	HPP Guaricana
Company	Copel GeT
Grant	03.03.2020
Signature	03.03.2020
Closing	03.2025
Discount rate	7.74%
Annual adjustment	IPCA
Accounts payable related to concession	R$ 1325	2,200
Public Property 5 [Member]
IfrsStatementLineItems [Line Items]
Public Property Name	HPP Fundão and HPP Santa Clara
Company	Elejor
Grant	10.23.2001
Signature	10.25.2001
Closing	05.2037
Discount rate	11%
Annual adjustment	IGPM
Accounts payable related to concession	R$ 828695	874,187
Present Value [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	R$ 893855	R$ 937542

Accounts Payable Related to C_4

Accounts Payable Related to Concessions (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Balance as of December 31, 2023	R$ 101976
Account Payable [Member]
IfrsStatementLineItems [Line Items]
Balance as of December 31, 2022	937,542	R$ 903959
Additions	894	1,855
Adjustment to present value	(44,021)	27,063
Monetary variations	115,176	112,890
Payments	(115,736)	(108,225)
Balance as of December 31, 2023	R$ 893855	R$ 937542

Accounts Payable Related to C_5

Accounts Payable Related to Concessions (Details 2) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	R$ 101976
Nominal Value [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	1,878,356
Nominal Value [Member] | Twenty Twenty Four [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	111,886
Nominal Value [Member] | Twenty Twenty Five [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	111,079
Nominal Value [Member] | Twenty Twenty Six [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	110,798
Nominal Value [Member] | Twenty Twenty Seven [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	110,798
Nominal Value [Member] | After Twenty Twenty Seven [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	1,433,795
Present Value [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	893,855	R$ 937542
Present Value [Member] | Twenty Twenty Four [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	101,976
Present Value [Member] | Twenty Twenty Five [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	91,359
Present Value [Member] | Twenty Twenty Six [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	82,253
Present Value [Member] | Twenty Twenty Seven [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	74,313
Present Value [Member] | After Twenty Twenty Seven [Member]
IfrsStatementLineItems [Line Items]
Accounts payable related to concession	R$ 543954

Right-of-use asset and lease _3

Right-of-use asset and lease liability (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Initial adoption on beginning	R$ 261380	R$ 204056
Additions	82,886	123,691
Amortization	(77,117)	(64,666)
Loss on disposal	(3,060)	(1,701)
Reclassification	(11,489)
Initial adoption on end	252,600	261,380
Real Estates [Member]
IfrsStatementLineItems [Line Items]
Initial adoption on beginning	136,489	120,929
Additions	51,192	27,770
Amortization	(11,874)	(10,679)
Loss on disposal	(2,737)	(1,531)
Reclassification	(10,456)
Initial adoption on end	162,614	136,489
Vehicles [member]
IfrsStatementLineItems [Line Items]
Initial adoption on beginning	113,018	67,833
Additions	27,065	90,399
Amortization	(54,082)	(45,044)
Loss on disposal		(170)
Reclassification	(526)
Initial adoption on end	85,475	113,018
Equipments [Member]
IfrsStatementLineItems [Line Items]
Initial adoption on beginning	11,873	15,294
Additions	4,629	5,522
Amortization	(11,161)	(8,943)
Loss on disposal	(323)
Reclassification	(507)
Initial adoption on end	R$ 4511	R$ 11873

Right-of-use asset and lease _4

Right-of-use asset and lease liability (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Right-of-use Asset And Lease Liability
Initial adoption on beginning	R$ 273756	R$ 212734
Additions	82,886	123,691
Charges	25,506	20,462
Amortization - principal	(72,334)	(60,200)
Payment - charges	(25,465)	(21,151)
Loss on disposal	(2,334)	(1,780)
Loss on disposal	(11,573)
Initial adoption on end	270,442	R$ 273756
Current	49,742
Noncurrent	R$ 220700

Right-of-use asset and lease _5

Right-of-use asset and lease liability (Details 2) R$ in Thousands	Dec. 31, 2023 BRL (R$)
Right-of-use Asset And Lease Liability
2025	R$ 40844
2026	38,160
2027	18,002
2028	15,549
2029	13,809
After 2029	229,837
Undiscounted amounts	356,201
Imputed interest	(135,501)
Lease liabilities balance	R$ 220700

Right-of-use asset and lease _6

Right-of-use asset and lease liability (Details 3) - Cash flow hedges [member] R$ in Thousands	Dec. 31, 2023 BRL (R$)
Lease Consideration [Member]
IfrsStatementLineItems [Line Items]
Nominal	R$ 482953
Present value	270,442
Potential Pis Or Cofins [Member]
IfrsStatementLineItems [Line Items]
Nominal	34,299
Present value	R$ 20647

Right-of-use asset and lease _7

Right-of-use asset and lease liability (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Lease liabilities	R$ 270442	R$ 273756	R$ 212734
Lease liabilities, percent	23.35%
Right to use assets	R$ 252600	R$ 261380
Right to use assets, percent	13.39%
Financial expense, percent	22.08%
Amortization expense, percent	6.73%
At cost or in accordance with IFRS 16 within fair value model [member]
IfrsStatementLineItems [Line Items]
Lease liabilities	R$ 270442
Right to use assets	252,600
Financial expense	24,290
Depreciation expense	74,582
Inflation Projected Balance [Member]
IfrsStatementLineItems [Line Items]
Lease liabilities	333,597
Right to use assets	286,433
Financial expense	29,653
Depreciation expense	R$ 79601

Right-of-use asset and lease _8

Right-of-use asset and lease liability (Details 5) R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Commitments from leases and rentals	R$ 316151
Not Later Than One Year One [Member]
IfrsStatementLineItems [Line Items]
Commitments from leases and rentals	11,050
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Commitments from leases and rentals	47,613
Later than five years [member]
IfrsStatementLineItems [Line Items]
Commitments from leases and rentals	R$ 257488

Right-of-use asset and lease _9

Right-of-use asset and lease liability (Details 6) R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Facilities sharing	R$ 37074
Not Later Than One Year One [Member]
IfrsStatementLineItems [Line Items]
Facilities sharing	2,082
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Facilities sharing	8,327
Later than five years [member]
IfrsStatementLineItems [Line Items]
Facilities sharing	R$ 26665

Other Accounts Payable (Details

Other Accounts Payable (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Other accounts payable	R$ 1438526	R$ 1246853
Other accounts payable, current	859,456	601,619
Other accounts payable, noncurrent	579,070	645,234
Fair Value Purchase And Sale Of Power [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	753,584	738,703
Generation Deviation Wind Projects [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	299,264	184,813
Public Lighting Rate Collected [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	68,253	52,520
Payments Returns To Consumers [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	60,498	50,652
Aneel Order Provision [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	42,164	38,145
Pledges In Guarantee [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	43,297	29,924
Financial Offset For Use Of Water Resources [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	31,352	28,511
Other Liabilities Other Accounts Payable [Member]
IfrsStatementLineItems [Line Items]
Other accounts payable	R$ 140114	R$ 123585

Provisions for Legal Claims a_3

Provisions for Legal Claims and Contingent Liabilities (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	R$ 2037599	R$ 1597365
Provision for litigations, additions	360,449	694,110
Provision for litigations, reversals	(186,170)	(122,873)
Construction cost, additions/(rev.)	(25,945)	3,583
Monetary restatement	77,715	73,208
Additions to assets	(41,380)	37,551
Settlement	(373,616)	(242,212)
Transfers/others	(19,736)	(3,133)
Provisions for legal claims, ending	1,828,916	2,037,599
Current provisions	336,000
Non current provisions	1,492,916
Tax [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	201,750	181,115
Provision for litigations, additions	15,739	30,667
Provision for litigations, reversals	(7,444)	(2,424)
Construction cost, additions/(rev.)
Monetary restatement	7,355	8,147
Additions to assets
Settlement	(15,955)	(9,764)
Transfers/others	6,985	(5,991)
Provisions for legal claims, ending	208,430	201,750
Tax [Member] | Cofins [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	123,564	110,059
Provision for litigations, additions		15,109
Provision for litigations, reversals		(1,604)
Construction cost, additions/(rev.)
Monetary restatement	9,807
Additions to assets
Settlement
Transfers/others
Provisions for legal claims, ending	133,371	123,564
Tax [Member] | Others [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	78,186	71,056
Provision for litigations, additions	15,739	15,558
Provision for litigations, reversals	(7,444)	(820)
Construction cost, additions/(rev.)
Monetary restatement	(2,452)	8,147
Additions to assets
Settlement	(15,955)	(9,764)
Transfers/others	6,985	(5,991)
Provisions for legal claims, ending	75,059	78,186
Labors [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	536,464	569,756
Provision for litigations, additions	103,947	86,895
Provision for litigations, reversals	(65,303)	(2,778)
Construction cost, additions/(rev.)
Monetary restatement	43,877	22,007
Additions to assets	(91)
Settlement	(231,859)	(139,416)
Transfers/others	(396)
Provisions for legal claims, ending	386,639	536,464
Employee Benefits [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	30,126	37,148
Provision for litigations, additions	12,234	13,270
Provision for litigations, reversals	(4,328)	(19,672)
Construction cost, additions/(rev.)
Monetary restatement
Additions to assets
Settlement	(516)	(620)
Transfers/others
Provisions for legal claims, ending	37,516	30,126
Civil [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	1,260,766	706,191
Provision for litigations, additions	144,821	553,490
Provision for litigations, reversals	(24,331)	(13,888)
Construction cost, additions/(rev.)	(25,945)	3,583
Monetary restatement	25,894	47,705
Additions to assets	(41,289)	37,551
Settlement	(124,998)	(76,724)
Transfers/others	(26,325)	2,858
Provisions for legal claims, ending	1,188,593	1,260,766
Civil [Member] | Civil And Administrative Claims [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	958,111	433,437
Provision for litigations, additions	134,634	545,243
Provision for litigations, reversals	(19,782)	(3,925)
Construction cost, additions/(rev.)
Monetary restatement	26,818	47,553
Additions to assets	278
Settlement	(119,067)	(67,055)
Transfers/others	(26,325)	2,858
Provisions for legal claims, ending	954,667	958,111
Civil [Member] | Easements [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	138,724	138,069
Provision for litigations, additions	1,748	3,594
Provision for litigations, reversals		(90)
Construction cost, additions/(rev.)	(21,596)	(722)
Monetary restatement
Additions to assets	1,133	627
Settlement	(5,884)	(2,754)
Transfers/others
Provisions for legal claims, ending	114,125	138,724
Civil [Member] | Expropriations And Property [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	154,912	125,028
Provision for litigations, additions	6,856	2,195
Provision for litigations, reversals	(1,461)	(8,113)
Construction cost, additions/(rev.)	(4,349)	4,305
Monetary restatement	(535)
Additions to assets	(42,700)	36,924
Settlement	41	(5,427)
Transfers/others
Provisions for legal claims, ending	112,764	154,912
Civil [Member] | Customers [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	3,750	3,755
Provision for litigations, additions	319	2,039
Provision for litigations, reversals	(1,676)	(630)
Construction cost, additions/(rev.)
Monetary restatement		74
Additions to assets
Settlement	51	(1,488)
Transfers/others
Provisions for legal claims, ending	2,444	3,750
Civil [Member] | Environmental [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	5,269	5,902
Provision for litigations, additions	1,264	419
Provision for litigations, reversals	(1,412)	(1,130)
Construction cost, additions/(rev.)
Monetary restatement	(389)	78
Additions to assets
Settlement	(139)
Transfers/others
Provisions for legal claims, ending	4,593	5,269
Regulatory [Member]
IfrsStatementLineItems [Line Items]
Provisions for legal claims, beginning	8,493	103,155
Provision for litigations, additions	83,708	9,788
Provision for litigations, reversals	(84,764)	(84,111)
Construction cost, additions/(rev.)
Monetary restatement	589	(4,651)
Additions to assets
Settlement	(288)	(15,688)
Transfers/others
Provisions for legal claims, ending	R$ 7738	R$ 8493

Provisions for Legal Claims a_4

Provisions for Legal Claims and Contingent Liabilities (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
[custom:Provision-0]	R$ 1828916	R$ 2037599
[custom:ContingentLiabilities-0]	3,073,462	3,736,829
Tax [Member]
IfrsStatementLineItems [Line Items]
[custom:Provision-0]	208,430	201,750
[custom:ContingentLiabilities-0]	R$ 518132	503,314
Tax [Member] | Cofins [Member]
IfrsStatementLineItems [Line Items]
Description	Requirement of the Federal Revenue Service for the period from August 1995 to December 1996, due to the termination of a judicial decision that has recognized the Company's exemption from Cofins.
[custom:Provision-0]	R$ 133371	123,564
[custom:ContingentLiabilities-0]	R$ 9270	9,550
Tax [Member] | I N S S [Member]
IfrsStatementLineItems [Line Items]
Description	Tax requirements related to the social security contribution.
[custom:Provision-0]	R$ 32053	30,899
[custom:ContingentLiabilities-0]	R$ 118254	56,790
Tax [Member] | Federal Taxes [Member]
IfrsStatementLineItems [Line Items]
Description	Administrative requirements and questions from Receita Federal do Brasil (Federal Revenue Service).
[custom:Provision-0]	R$ 2328	2,100
[custom:ContingentLiabilities-0]	R$ 40755	53,682
Tax [Member] | I C M S [Member]
IfrsStatementLineItems [Line Items]
Description	Administrative requirements and questions from the State regarding the payment of ICMS (VAT) on the Company's invoices.
[custom:Provision-0]	R$ 5630	4,035
[custom:ContingentLiabilities-0]	R$ 26986	24,930
Tax [Member] | I P T U [Member]
IfrsStatementLineItems [Line Items]
Description	Tax Requirement on Urban Territorial Property (IPTU) on properties affected by the public electricity service.
[custom:Provision-0]	R$ 5181	9,332
[custom:ContingentLiabilities-0]	R$ 179974	152,113
Tax [Member] | I S S [Member]
IfrsStatementLineItems [Line Items]
Description	City halls tax requirement as ISS on construction services provided by third parties.
[custom:Provision-0]	R$ 221	181
[custom:ContingentLiabilities-0]	R$ 58085	56,731
Tax [Member] | Others [Member]
IfrsStatementLineItems [Line Items]
Description	Taxes, fees and other federal, state and municipal taxes in which the Company discusses the levy or not, as well as its bases and amounts for payment
[custom:Provision-0]	R$ 29646	31,639
[custom:ContingentLiabilities-0]	R$ 84808	149,518
Labor [Member]
IfrsStatementLineItems [Line Items]
Description	Charging of overtime, hazardous work, transfer surcharge, equalization / salary adjustment, among others, by employees and former employees of Copel; collection of indemnity installments and others, by ex-employees of contractors and outsourced companies (subsidiary responsibility).
[custom:Provision-0]	R$ 386639	536,374
[custom:ContingentLiabilities-0]	R$ 291768	378,737
Employee Benefits [Member]
IfrsStatementLineItems [Line Items]
Description	Labor claims filed by former retired employees against Fundação Copel, which will consequently cause repercussions for the Company and its wholly-owned subsidiaries, to the extent that additional contributions are required.
[custom:Provision-0]	R$ 37516	30,126
[custom:ContingentLiabilities-0]	10,724	12,716
Regulatory [Member]
IfrsStatementLineItems [Line Items]
[custom:Provision-0]	7,738	8,493
[custom:ContingentLiabilities-0]	R$ 1481985	1,496,607
Regulatory [Member] | Others [Member]
IfrsStatementLineItems [Line Items]
Description	Aneel's notifications about possible breaches of regulatory standards
[custom:Provision-0]	R$ 7738	8,493
[custom:ContingentLiabilities-0]	R$ 45498	45,718
Regulatory [Member] | E S B R [Member]
IfrsStatementLineItems [Line Items]
Description	ESBR filed Ordinary Lawsuit No. 10426-71.2013.4.01.4100 against ANEEL in the Federal Court of Rondônia, whose ruling: (i) acknowledged the exclusion of liability for the 535-day schedule overrun in the construction of the Jirau Hydropower Station; (ii) declares any obligations, penalties and costs imposed on ESBR as a result of the schedule overrun to be unenforceable, and (iii) annuls ANEEL Resolution 1,732/2013, which had recognized a schedule overrun of only 52 days. An appeal has been brought by ANEEL, pending judgment by the Federal Court of the 1st Region. The practical consequence of the ruling was, at the time it exempted ESBR, to expose the distributors with whom it entered into power trading contracts (CCEARs) to the Short-Term Market and to the high value of the Settlement Price of the Differences (Preço de Liquidação das Diferenças - PLD, in Portuguese) in the period, including Copel DIS. This occurred because the rules for the sale of electricity require that all energy consumed should have a corresponding contractual coverage. If the lawsuits are judged unfavorably against Copel, the amount will be classified as Sectorial Financial Asset to be recovered through tariff rates.
[custom:Provision-0]
[custom:ContingentLiabilities-0]	R$ 1129202	1,130,845
Regulatory [Member] | Colider Exclusion Of Liability [Member]
IfrsStatementLineItems [Line Items]
Description	Discussion on the value of the Tariff for use of the transmission system - TUST and monetary adjustment on energy values ​​referring to the exclusion of liability period. As a result of the court injunction that excluded the delay period for the Colíder HPP from being responsible for the delivery of energy contracted in the Regulated Contracting Environment ("ACR"), CCEE proceeded to credit, valued to PLD, the energy previously backed to comply with ACR contracts. However, in the event of failure in the lawsuit, the Company must return the amounts credited, updated by the IGPM. Further information on the lawsuit is presented in Note 7.2
[custom:Provision-0]
[custom:ContingentLiabilities-0]	307,285	320,044
Civil [Member]
IfrsStatementLineItems [Line Items]
[custom:Provision-0]	1,188,593	1,260,856
[custom:ContingentLiabilities-0]	R$ 770853	1,345,455
Civil [Member] | Tobacco Growers [Member]
IfrsStatementLineItems [Line Items]
Description	Actions whose main cause is the lack of electricity causing loss of production.
[custom:Provision-0]	R$ 57475	73,366
[custom:ContingentLiabilities-0]	R$ 42373	71,237
Civil [Member] | Arbitration [Member]
IfrsStatementLineItems [Line Items]
Description	Arbitration process started in 2015, which originated from a dispute related to a term of commitment signed between the authors and Copel in December 2012, processed in secrecy at the Brazil-Canada Arbitration and Mediation Center. On January 25, 2024, an agreement was reached between the parties to close the case, as disclosed in Note 40.1.
[custom:Provision-0]	R$ 672000	629,056
[custom:ContingentLiabilities-0]		338,779
Civil [Member] | Civil And Administrative Law [Member]
IfrsStatementLineItems [Line Items]
Description	Other actions involving billing, supposed irregular procedures, administrative contracts and contractual fines, indemnity for accidents with the electric power network and accident with vehicles.
[custom:Provision-0]	R$ 118210	154,550
[custom:ContingentLiabilities-0]	R$ 349602	549,115
Civil [Member] | Indemnification To Third Parties Civil [Member]
IfrsStatementLineItems [Line Items]
Description	Actions for indemnity for resulting from damages caused during the construction of power plants. The execution of the sentence began without the previously determined accounting expertise.
[custom:Provision-0]	R$ 106986	101,076
[custom:ContingentLiabilities-0]	R$ 104192	98,940
Civil [Member] | Easements [Member]
IfrsStatementLineItems [Line Items]
Description	Discussion between the amount determined by Copel for payment and the amount claimed by the property owner and/or when the owner's documentation supporting title to the property may not be registered (when probate proceedings are still in progress, properties have no registry number with the land registry, etc.), intervention in third-party adverse possession, either as a confronter, or in case of a property where there are areas of easement of passage, in order to preserve the limits and boundaries of expropriated areas.
[custom:Provision-0]	R$ 114125	138,841
[custom:ContingentLiabilities-0]	R$ 24551	31,063
Civil [Member] | Expropriation And Property [Member]
IfrsStatementLineItems [Line Items]
Description	Discussion between the amount assessed by Copel for payment and the amount claimed by the owner, and / or when the owner's documentation does not present conditions for registration (inventories in progress, properties without registration, among others); actions for repossession of real estate owned by the concessionaire; intervention in the adverse possession of third parties, as a confrontant, in order to preserve the limits and confrontations of the expropriated areas.
[custom:Provision-0]	R$ 112764	154,943
[custom:ContingentLiabilities-0]	R$ 22225	38,030
Civil [Member] | Consumers [Member]
IfrsStatementLineItems [Line Items]
Description	Lawsuits seeking compensation for damages caused in household appliances, industrial and commercial machines, 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 economic plan) was in effect and claiming reimbursement for the amounts paid by the Company.
[custom:Provision-0]	R$ 2442	3,758
[custom:ContingentLiabilities-0]	R$ 1077	1,911
Civil [Member] | Environmental [Member]
IfrsStatementLineItems [Line Items]
Description	Public civil and class actions whose purpose is to obstruct the progress of environmental licensing for new projects or to recover permanent preservation areas located around the hydroelectric power plant dams unlawfully used by private individuals. If the outcome of the lawsuits is unfavorable to the Company, Management estimates only the cost to prepare new environmental studies and to recover the areas owned by Copel GeT. They also include the Commitment Agreements (Termos de Ajuste de Conduta - TAC, in Portuguese), which refer to the commitments agreed-upon and approved between the Company and the relevant bodies, for noncompliance with any condition provided for by the Installation and Operating Licenses.
[custom:Provision-0]	R$ 4591	5,266
[custom:ContingentLiabilities-0]	R$ 226833	R$ 216380

Equity (Details)

Equity (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
EQUITY
Capital	R$ 12831619	R$ 10800000
Transaction costs in issuing shares	(14,941)
(-) Income tax and social contribution	5,080
Total capital amount	R$ 12821758	R$ 10800000

Equity (Details 1)

Equity (Details 1)	Dec. 31, 2023 shares
IfrsStatementLineItems [Line Items]
Number of shares	2,982,810,591
Percent	100%
Common Shares [Member] | State Of Parana [Member]
IfrsStatementLineItems [Line Items]
Number of shares	358,562,509
Percent	27.57%
Common Shares [Member] | BNDES [Member]
IfrsStatementLineItems [Line Items]
Number of shares	131,161,562
Percent	10.09%
Common Shares [Member] | Other Shareholders [Member]
IfrsStatementLineItems [Line Items]
Number of shares	810,623,229
Percent	62.34%
Class A Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Number of shares	3,128,000
Percent	100%
Class A Preferred Shares [member] | State Of Parana [Member]
IfrsStatementLineItems [Line Items]
Number of shares
Percent
Class A Preferred Shares [member] | BNDES [Member]
IfrsStatementLineItems [Line Items]
Number of shares
Class A Preferred Shares [member] | Other Shareholders [Member]
IfrsStatementLineItems [Line Items]
Number of shares	3,128,000
Percent	100%
Class B Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Number of shares	1,679,335,290
Percent	100%
Class B Preferred Shares [member] | State Of Parana [Member]
IfrsStatementLineItems [Line Items]
Number of shares	116,106,174
Percent	6.91%
Class B Preferred Shares [member] | BNDES [Member]
IfrsStatementLineItems [Line Items]
Number of shares	524,646,248
Percent	31.24%
Class B Preferred Shares [member] | Other Shareholders [Member]
IfrsStatementLineItems [Line Items]
Number of shares	1,038,582,868
Percent	61.85%
Special Class [Member]
IfrsStatementLineItems [Line Items]
Number of shares	1
Percent	100%
Special Class [Member] | State Of Parana [Member]
IfrsStatementLineItems [Line Items]
Number of shares	1
Percent	100%
Special Class [Member] | BNDES [Member]
IfrsStatementLineItems [Line Items]
Number of shares
Percent
Special Class [Member] | Other Shareholders [Member]
IfrsStatementLineItems [Line Items]
Number of shares
Percent
Common Shares One [Member] | State Of Parana [Member]
IfrsStatementLineItems [Line Items]
Number of shares	474,668,684
Percent	15.91%
Common Shares One [Member] | BNDES [Member]
IfrsStatementLineItems [Line Items]
Number of shares	655,807,810
Percent	21.99%
Common Shares One [Member] | Other Shareholders [Member]
IfrsStatementLineItems [Line Items]
Number of shares	1,852,334,097
Percent	62.10%
Common Share [Member]
IfrsStatementLineItems [Line Items]
Number of shares	1,300,347,300
Percent	100%

Equity (Details 2)

Equity (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
EQUITY
Revaluation surplus, beginning balance	R$ 593382	R$ 426170	R$ 353349
Post employment benefits	(379,126)	291,740	246,626
Taxes on adjustments	129,007	(88,548)	(93,881)
Deemed cost of fixed assets	(49,322)	(55,322)	(70,569)
Taxes on adjustments 2	16,769	18,809	23,994
Actuarial liability - investment realization		(3,541)	(33,205)
Attributed to non-controlling interest	546	(2,721)	(144)
Adjustments on financial assets - subsidiaries	(6,373)	10,295
Taxes on other adjustments 3	2,167	(3,500)
Revaluation surplus, ending balance	R$ 307050	R$ 593382	R$ 426170

Equity (Details 3)

Equity (Details 3) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Net income for the year	R$ 2258810	R$ 1112007	R$ 4952573
Legal Reserve (5%)	(112,941)	(55,600)	(247,629)
Realization of equity evaluation adjustment	32,553	36,513	46,575
Calculation basis for minimum mandatory dividends	2,178,422	1,092,920	4,751,519
Interest on own capital - gross value	958,000	970,000	522,809
Interim dividends			1,197,003
Dividends - PNA shares		258
Additional proposed dividends	131,211		1,368,675
Total proposed distribution	R$ 1089211	R$ 970258	R$ 3088487
Gross value of dividends per share: ordinary shares	R$ 1.64173	R$ 1.86606	R$ 5.74147
Ordinary Shares 1 [Member]
IfrsStatementLineItems [Line Items]
Gross amount of dividends per class of shares: ordinary shares	R$ 454539	R$ 357961	R$ 1120747
Gross value of dividends per share: ordinary shares	R$ 0.34557	R$ 0.33393	R$ 1.06323
Class A Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Gross amount of dividends per class of shares, preferred	R$ 1502	R$ 1407	R$ 3658
Gross value of dividends per share, preferred	R$ 0.48035	R$ 0.44976	R$ 1.16956
Class B Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Gross amount of dividends per class of shares, preferred	R$ 633170	R$ 610890	R$ 1964082
Gross value of dividends per share, preferred	R$ 0.38012	R$ 0.36732	R$ 1.16956

Equity (Details 4)

Equity (Details 4) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 2258810	R$ 1112007	R$ 4952573
Weighted average of shares	2,830,967,382	2,736,553,750	2,736,553,750
Earnings Per Share Continuing Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 2158077	R$ 1237819	R$ 3441885
Weighted average of shares	2,830,967,382	2,736,553,750	2,736,553,750
Earnings Per Share Discontinued Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 100733	R$ 125812	R$ 1510688
Weighted average of shares	2,830,967,382	2,736,553,750	2,736,553,750
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 902420	R$ 409399	R$ 1899620
Weighted average of shares	1,148,504,091	1,054,090,460	1,176,755,935
Weighted average of diluted shares	1,148,504,091	1,054,090,460	1,176,755,935
Basic earnings per share attributable to controlling shareholders	R$ 0.78574	R$ 0.38839	R$ 1.61429
Diluted earnings per share attributable to controlling shareholders	R$ 0.78574	R$ 0.38839	R$ 1.61429
Ordinary shares [member] | Earnings Per Share Continuing Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 863846	R$ 455053	R$ 1285033
Weighted average of shares	1,148,504,091	1,054,090,460	1,176,755,935
Weighted average of diluted shares	1,148,504,091	1,054,090,460	1,176,755,935
Basic earnings per share attributable to controlling shareholders	R$ 0.75215	R$ 0.43170	R$ 1.09201
Diluted earnings per share attributable to controlling shareholders	R$ 0.75215	R$ 0.43170	R$ 1.09201
Ordinary shares [member] | Earnings Per Share Discontinued Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 38574	R$ 45654	R$ 614587
Weighted average of shares	1,148,504,091	1,054,090,460	1,176,755,935
Weighted average of diluted shares	1,148,504,091	1,054,090,460	1,176,755,935
Basic earnings per share attributable to controlling shareholders	R$ 0.03359	R$ 0.04331	R$ 0.52228
Diluted earnings per share attributable to controlling shareholders	R$ 0.03359	R$ 0.04331	R$ 0.52228
Class A Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 2845	R$ 1575	R$ 5908
Weighted average of shares	3,128,000	3,128,000	3,171,194
Weighted average of diluted shares	3,128,000	3,128,000	3,171,194
Basic earnings per share attributable to controlling shareholders	R$ 0.90931	R$ 0.50343	R$ 1.86252
Diluted earnings per share attributable to controlling shareholders	R$ 0.90931	R$ 0.50343	R$ 1.86252
Class A Preferred Shares [member] | Earnings Per Share Continuing Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 2729	R$ 1724	R$ 4087
Weighted average of shares	3,128,000	3,128,000	3,171,194
Weighted average of diluted shares	3,128,000	3,128,000	3,171,194
Basic earnings per share attributable to controlling shareholders	R$ 0.87237	R$ 0.55106	R$ 1.28802
Diluted earnings per share attributable to controlling shareholders	R$ 0.87237	R$ 0.55106	R$ 1.28802
Class A Preferred Shares [member] | Earnings Per Share Discontinued Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 116	R$ 149	R$ 1821
Weighted average of shares	3,128,000	3,128,000	3,171,194
Weighted average of diluted shares	3,128,000	3,128,000	3,171,194
Basic earnings per share attributable to controlling shareholders	R$ 0.03694	R$ 0.04763	R$ 0.57450
Diluted earnings per share attributable to controlling shareholders	R$ 0.03694	R$ 0.04763	R$ 0.57450
Class B Preferred Shares [member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 1353545	R$ 701033	R$ 3047045
Weighted average of shares	1,679,335,291	1,679,335,290	1,556,626,621
Weighted average of diluted shares	1,679,335,291	1,679,335,290	1,556,626,621
Basic earnings per share attributable to controlling shareholders	R$ 0.80600	R$ 0.41745	R$ 1.95747
Diluted earnings per share attributable to controlling shareholders	R$ 0.80600	R$ 0.41745	R$ 1.95747
Class B Preferred Shares [member] | Earnings Per Share Continuing Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 1291502	R$ 781042	R$ 2152765
Weighted average of shares	1,679,335,291	1,679,335,290	1,556,626,621
Weighted average of diluted shares	1,679,335,291	1,679,335,290	1,556,626,621
Basic earnings per share attributable to controlling shareholders	R$ 0.76906	R$ 0.46509	R$ 1.38297
Diluted earnings per share attributable to controlling shareholders	R$ 0.76906	R$ 0.46509	R$ 1.38297
Class B Preferred Shares [member] | Earnings Per Share Discontinued Operations [Member]
IfrsStatementLineItems [Line Items]
Basic and diluted earnings	R$ 62043	R$ 80009	R$ 894280
Weighted average of shares	1,679,335,291	1,679,335,290	1,556,626,621
Weighted average of diluted shares	1,679,335,291	1,679,335,290	1,556,626,621
Basic earnings per share attributable to controlling shareholders	R$ 0.03694	R$ 0.04764	R$ 0.57450
Diluted earnings per share attributable to controlling shareholders	R$ 0.03694	R$ 0.04764	R$ 0.57450

Equity (Details Narrative)

Equity (Details Narrative)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
EQUITY
Dividend corresponds percentage	65%	50%	25%

Net Operating Revenue (Details)

Net Operating Revenue (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Gross revenues	R$ 29647019
PIS/Pasep and Cofins	(2,477,418)
ICMS (VAT)	(2,733,900)
Sectorial Charges	(2,952,146)
Service tax	(4,087)
Net Revenue	21,479,468	R$ 20535341	R$ 20976216
Electricity Sales To Final Customers [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	10,384,872	11,392,957	12,296,456
PIS/Pasep and Cofins	(846,531)
ICMS (VAT)	(1,234,983)
Sectorial Charges	(357,190)
Service tax
Net Revenue	7,946,168	7,510,037	7,237,677
Electricity Sales To Distributors [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	4,235,612	4,534,515	4,529,478
PIS/Pasep and Cofins	(553,593)
ICMS (VAT)	(17,038)
Sectorial Charges	(62,193)
Service tax
Net Revenue	3,602,788	3,814,409	3,801,277
Use Of The Main Distribution And Transmission Grid [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	10,930,593	9,843,657	10,088,231
PIS/Pasep and Cofins	(913,793)
ICMS (VAT)	(1,481,845)
Sectorial Charges	(2,532,763)
Service tax
Net Revenue	6,002,192	4,828,841	5,295,074
Construction Income [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	2,333,787	2,164,134	1,940,337
PIS/Pasep and Cofins
ICMS (VAT)
Sectorial Charges
Service tax
Net Revenue	2,333,787	2,164,134	1,940,337
Fair Value Of Assets From The Indemnity For The Concession [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	62,167	79,169	108,733
PIS/Pasep and Cofins
ICMS (VAT)
Sectorial Charges
Service tax
Net Revenue	62,167	79,169	108,733
Sectorial Financial Assets And Liabilities Result [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	1,070,196
PIS/Pasep and Cofins	(98,993)
ICMS (VAT)
Sectorial Charges
Service tax
Net Revenue	971,203	1,676,936	2,270,859
Other Operating Revenue [Member]
IfrsStatementLineItems [Line Items]
Gross revenues	629,792
PIS/Pasep and Cofins	(64,508)
ICMS (VAT)	(34)
Sectorial Charges
Service tax	(4,087)
Net Revenue	R$ 561163	R$ 461815	R$ 322259

Net Operating Revenue (Details

Net Operating Revenue (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Gross operating revenues	R$ 29647019
(-) Pis/Pasep and Cofins	(2,477,418)
(-) ICMS (VAT)	(2,733,900)
(-) Service tax (ISSQN)	(4,087)
Electricity Sales To Final Customers [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	10,384,872	R$ 11392957	R$ 12296456
(-) Pis/Pasep and Cofins	(846,531)
(-) ICMS (VAT)	(1,234,983)
(-) Service tax (ISSQN)
Consumers Power Distribution [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	6,779,582	7,962,325
Free Consumers [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	2,723,661	2,692,303	2,203,320
Donations And Grants [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	881,629	738,329	671,752
Electricity Sales To Distributors [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	4,235,612	4,534,515	4,529,478
(-) Pis/Pasep and Cofins	(553,593)
(-) ICMS (VAT)	(17,038)
(-) Service tax (ISSQN)
Bilateral Contracts [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	2,112,486	2,923,509	2,390,859
Regulated Contracts [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	1,582,836	1,033,405	1,026,124
Electric Energy Trade Chamber CCEE [member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	425,920	459,162	978,013
Effective Interest Grant Bonus [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	114,370	118,439	134,482
Use Of The Main Distribution And Transmission Grid [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	10,930,593	9,843,657	10,088,231
(-) Pis/Pasep and Cofins	(913,793)
(-) ICMS (VAT)	(1,481,845)
(-) Service tax (ISSQN)
Consumers [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	10,058,379	8,936,568
Concessionaires And Generators One [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	106,564	86,160	79,493
Operating And Maintenance Income O And M And Interest Income One [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	765,650	820,929	1,071,975
Construction Income [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	2,333,787	2,164,134	1,940,337
(-) Pis/Pasep and Cofins
(-) ICMS (VAT)
(-) Service tax (ISSQN)
Power Distribution Service Concession [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	2,234,542	2,048,022	1,700,889
Power Transmission Concession [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	99,245	116,112	239,448
Fair Value Of Assets From The Indemnity For The Concession [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	62,167	79,169	108,733
(-) Pis/Pasep and Cofins
(-) ICMS (VAT)
(-) Service tax (ISSQN)
Sectorial Financial Assets And Liabilities Result 1 [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	1,070,196	1,847,863	2,502,324
Other Operating Revenue One [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	629,792	522,746	358,902
Leasing And Rent [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	464,184	374,801	253,049
Fair Value In The Purchase And Sale Of Power [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	5,045	32,747
Income From Rendering Of Services [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	41,891	59,048	91,901
Other Income One [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	118,672	56,150	13,952
Gross Operating Revenue One [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	29,647,019	30,385,041	31,824,461
Pis Pasep And Cofins One [Member]
IfrsStatementLineItems [Line Items]
(-) Pis/Pasep and Cofins	(2,477,418)	(2,516,317)	(2,532,675)
ICMS VAT [member]
IfrsStatementLineItems [Line Items]
(-) ICMS (VAT)	(2,733,900)	(3,657,564)	(4,822,236)
Service Tax ISSQN [member]
IfrsStatementLineItems [Line Items]
(-) Service tax (ISSQN)	(4,087)	(6,351)	(6,992)
Sectorial Charges One [Member]
IfrsStatementLineItems [Line Items]
(-) Sectorial charges	(2,952,146)	(3,669,468)	(3,486,342)
Net Operating Revenue One [Member]
IfrsStatementLineItems [Line Items]
Gross operating revenues	R$ 21479468	R$ 20535341	R$ 20976216

Net Operating Revenue (Detail_2

Net Operating Revenue (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Lease and rental revenue	R$ 464184	R$ 374801	R$ 253049
Equipment And Framework [Member]
IfrsStatementLineItems [Line Items]
Lease and rental revenue	461,992	373,036	251,953
Facilities Sharing [Member]
IfrsStatementLineItems [Line Items]
Lease and rental revenue	R$ 2192	R$ 1765	R$ 1096

Net Operating Revenue (Detail_3

Net Operating Revenue (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Regulatory charges	R$ 2952146	R$ 3669468	R$ 3486342
Energy Development Account CDE Energia [member]
IfrsStatementLineItems [Line Items]
Regulatory charges	2,659,092	2,670,262	1,737,716
Other Charges Rate Flags [Member]
IfrsStatementLineItems [Line Items]
Regulatory charges	1,216	724,414	1,480,361
Research And Development And Energy Efficiency [Member]
IfrsStatementLineItems [Line Items]
Regulatory charges	161,039	153,152	168,591
Global Reversion Reserve RGR Quota [member]
IfrsStatementLineItems [Line Items]
Regulatory charges	46,750	42,103	44,372
Energy Development Account CDE Uso [member]
IfrsStatementLineItems [Line Items]
Regulatory charges	68,901	65,460	42,973
Inspection Fee [Member]
IfrsStatementLineItems [Line Items]
Regulatory charges	R$ 15148	R$ 14077	R$ 12329

Net Operating Revenue (Detail_4

Net Operating Revenue (Details 4) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Regulatory charges	R$ 2659092	R$ 2670262	R$ 1737716
National Electric Energy Agency [Member]
IfrsStatementLineItems [Line Items]
Regulatory charges	R$ 2385578	2,505,319	1,641,499
National Electric Energy Agency [Member] | Quotas [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Quotas
Regulatory charges	R$ 2201372	2,321,875	1,534,490
National Electric Energy Agency [Member] | Covid Account [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Covid Account
Regulatory charges	R$ 183444	183,444	107,009
National Electric Energy Agency [Member] | Water Shortage [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Water shortage
Regulatory charges	R$ 1725
National Electric Energy Agency [Member] | Preliminary Injunctions [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Preliminary injunctions
Regulatory charges	R$ 963
National Electric Energy Agency One [Member]
IfrsStatementLineItems [Line Items]
Regulatory charges	R$ 273514	164,943	96,217
National Electric Energy Agency One [Member] | Covid Account [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Covid Account
Regulatory charges	R$ 164943	164,943	96,217
National Electric Energy Agency One [Member] | Water Shortage [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Water shortage
Regulatory charges	R$ 43453
National Electric Energy Agency One [Member] | Distributed Generation [Member]
IfrsStatementLineItems [Line Items]
Resolutions	Distributed Generation
Regulatory charges	R$ 65118

Net Operating Revenue (Detail_5

Net Operating Revenue (Details Narrative)	12 Months Ended
	Dec. 31, 2023
Net Operating Revenue
Description of Copel DIS annual tariff adjustment	Annual Tariff Adjustment of Copel DIS was approved by Aneel through Resolution No. 3,209 of June 20, 2023, authorizing the average readjustment of 10.50% perceived by consumers (4.9% in June 2022), with application to tariffs from June 24, 2023. The average readjustment was 8.31% for high voltage consumers and 11.73% for low voltage consumers (9.32% and 2.68% in 2022).

Operating Costs and Expenses (D

Operating Costs and Expenses (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Operational costs	R$ 16581428
Selling expenses	(152,638)	R$ 175669	R$ 186682
General and administrative expenses	(1,078,037)	(733,695)	(870,858)
Other operating expenses, net	(280,460)	(739,635)	(220,835)
Total operating costs and expenses	(18,092,563)	(17,254,583)	(16,415,740)
Nonmanageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(10,630,554)
Selling expenses
General and administrative expenses
Other operating expenses, net
Total operating costs and expenses	(10,630,554)	(10,594,256)	(11,977,443)
Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(2,352,690)
Selling expenses	(152,638)
General and administrative expenses	(1,017,523)
Other operating expenses, net	(237,398)
Total operating costs and expenses	(3,760,249)	(3,290,042)	(3,102,926)
Other [member]
IfrsStatementLineItems [Line Items]
Operational costs	(3,598,184)
Selling expenses
General and administrative expenses	(60,514)
Other operating expenses, net	(43,062)
Total operating costs and expenses	(3,701,760)	(3,370,285)	(1,335,371)
Electricity Purchased For Resale [Member] | Nonmanageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(7,716,190)
Selling expenses
General and administrative expenses
Other operating expenses, net
Total operating costs and expenses	(7,716,190)	(8,096,910)	(9,503,743)
Charge Of The Main Distribution And Transmission Grid [Member] | Nonmanageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(2,896,710)
Selling expenses
General and administrative expenses
Other operating expenses, net
Total operating costs and expenses	(2,896,710)	(2,487,997)	(2,473,700)
Materials And Supplies For Power Electricity [Member] | Nonmanageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(17,654)
Selling expenses
General and administrative expenses
Other operating expenses, net
Total operating costs and expenses	(17,654)	(9,349)
Personnel And Management [Member] | Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(1,281,861)
Selling expenses
General and administrative expenses	(596,471)
Other operating expenses, net
Total operating costs and expenses	(1,878,332)	(977,904)	(1,505,968)
Pension And Healthcare Plans [Member] | Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(177,275)
Selling expenses
General and administrative expenses	(82,884)
Other operating expenses, net
Total operating costs and expenses	(260,159)	(260,197)	(243,019)
Materials And Supplies [Member] | Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(82,419)
Selling expenses
General and administrative expenses	(20,248)
Other operating expenses, net
Total operating costs and expenses	(102,667)	(90,541)	(66,188)
Third Party Services [Member] | Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(735,766)
Selling expenses	(180)
General and administrative expenses	(260,366)
Other operating expenses, net
Total operating costs and expenses	(996,312)	(754,551)	(636,616)
Estimated Losses Provisions And Reversals [Member] | Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	177,693
Selling expenses	(109,435)
General and administrative expenses
Other operating expenses, net	(160,493)
Total operating costs and expenses	(92,235)	(717,531)	(294,844)
Other Operating Costs And Expenses Net [Member] | Manageable Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Operational costs	(253,062)
Selling expenses	(43,023)
General and administrative expenses	(57,554)
Other operating expenses, net	(76,905)
Total operating costs and expenses	(430,544)	(489,318)	(356,291)
Depreciation And Amortization [Member] | Other [member]
IfrsStatementLineItems [Line Items]
Operational costs	(1,278,464)
Selling expenses
General and administrative expenses	(60,514)
Other operating expenses, net	(43,062)
Total operating costs and expenses	(1,382,040)	(1,233,097)	(1,017,292)
Construction Cost [Member] | Other [member]
IfrsStatementLineItems [Line Items]
Operational costs	(2,319,720)
Selling expenses
General and administrative expenses
Other operating expenses, net
Total operating costs and expenses	(2,319,720)	(2,137,188)	(1,888,622)
Hydrological Risk Renegotiation Gsf [Member] | Other [member]
IfrsStatementLineItems [Line Items]
Operational costs
Selling expenses
General and administrative expenses
Other operating expenses, net
Total operating costs and expenses			R$ 1570543

Operating Costs and Expenses _2

Operating Costs and Expenses (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	R$ 7716190	R$ 8096910	R$ 9503743
Purchase Of Energy In The Regulated Environment [Member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	3,658,852	3,538,507	3,872,427
Itaipu Binacional [Member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	980,302	1,460,955	1,787,691
Electric Energy Trade Chamber [Member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	431,303	370,207	1,673,116
Bilateral Contracts [Member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	1,998,640	2,609,713	2,578,241
Program For Incentive To Alternative Energy Sources Proinfa [Member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	370,495	437,461	271,435
Micro And Mini Generators And Repurchase Of Customers [Member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	1,125,857	675,804	360,371
PIS Pasep Cofins Taxes On Electricity Purchased For Resale [member]
IfrsStatementLineItems [Line Items]
Electricity purchased for resale	R$ 849259	R$ 995737	R$ 1075356

Operating Costs and Expenses _3

Operating Costs and Expenses (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Personnel and management	R$ 1878332	R$ 977904	R$ 1505968
Provisions For Performance And Profit Sharing [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	173,662	39,655	366,041
Personnel [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	1,681,961	918,515	1,120,509
Personnel [Member] | Salaries And Management Fees [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	742,449	625,237	663,667
Personnel [Member] | Social Charges On Payroll [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	220,148	207,364	218,043
Personnel [Member] | Meal Assistance And Education Allowance [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	109,307	95,229	99,567
Personnel [Member] | Compensation Voluntary Termination Program Retirement [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	610,057	(9,315)	139,232
Management Catagories [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	22,709	19,734	19,418
Management Catagories [Member] | Salaries And Management Fees [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	17,889	15,606	15,332
Management Catagories [Member] | Social Charges On Payroll [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	4,559	3,872	3,832
Management Catagories [Member] | Other Expenses [Member]
IfrsStatementLineItems [Line Items]
Personnel and management	R$ 261	R$ 256	R$ 254

Operating Costs and Expenses _4

Operating Costs and Expenses (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Third-party services expense	R$ 996312	R$ 754551	R$ 636616
Maintenance Of Electrical System [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	430,954	311,553	266,601
Maintenance Of Facilities [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	117,981	89,741	97,056
Communication Processing And Transmission Of Data [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	107,818	91,101	64,273
Consumer Service [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	100,574	83,203	66,733
Consulting And Audit [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	81,904	49,882	35,429
Meter Reading And Bill Delivery [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	58,734	53,660	52,831
Other Services [Member]
IfrsStatementLineItems [Line Items]
Third-party services expense	R$ 98347	R$ 75411	R$ 53693

Operating Costs and Expenses _5

Operating Costs and Expenses (Details 4) - Restated One [Member] - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals	R$ 92235	R$ 717531	R$ 294844
Provision Reversal For Litigations [Member]
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals	157,668	623,742	174,225
Power Generation Concession Contract [Member]
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals	(3,193)	9,061	(2,604)
Property Plant And Equipment Expense [Member]
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals	(174,500)	(34,435)	(9,161)
Allowance For Doubtful Accounts Client And Other Credits [Member]
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals	109,435	124,068	127,837
Tax Credits Estimated Losses [Member]
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals	2,825	(4,905)	4,547
Provision For Losses On Equity Interests [Member]
IfrsStatementLineItems [Line Items]
Credit losses, provisions and reversals

Operating Costs and Expenses _6

Operating Costs and Expenses (Details 5) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Construction cost	R$ 2319720	R$ 2137188	R$ 1888622
Materials And Supplies [Member]
IfrsStatementLineItems [Line Items]
Construction cost	1,409,633	1,227,418	1,085,743
Third Party Services [Member]
IfrsStatementLineItems [Line Items]
Construction cost	689,886	694,306	618,400
Personnel [Member]
IfrsStatementLineItems [Line Items]
Construction cost	184,246	171,369	155,182
Others [Member]
IfrsStatementLineItems [Line Items]
Construction cost	R$ 35955	R$ 44095	R$ 29297

Operating Costs and Expenses _7

Operating Costs and Expenses (Details 6) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	R$ 430544	R$ 489318	R$ 356291
Financial Offset For The Use Of Water Resources [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	152,604	142,270	85,545
Collection Charge [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	43,022	47,923	50,371
Net Losses In The Decommissioning And Disposal Of Assets [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	45,596	35,483	(74)
Leasing And Rent [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	30,528	33,316	19,933
Insurance [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	48,914	41,505	32,866
Taxes [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	23,463	59,188	41,268
Fair Value Of Power Generation Concession Assets [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net		26,451
Aneel Inspection Fee [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	18,248	15,683	15,303
Compensation [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	21,699	14,703	48,679
Donations Contributions Grants Tax Incentives [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	8,808	6,521	37,867
Associacao Das Emissoras De Radiodifusao Do Parana AERP [member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	12,727	11,789	11,400
Publicity [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	9,772	9,835	10,918
Sponsorship [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	3,530	2,620	897
Talento Olimpico Paranaense TOP [member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	5,225	4,665	4,750
Other Net Income Costs And Expenses [Member]
IfrsStatementLineItems [Line Items]
Other operating costs and expenses, net	R$ 6408	R$ 37366	R$ 3432

Operating Costs and Expenses _8

Operating Costs and Expenses (Details Narrative)	Sep. 15, 2023
Notes and other explanatory information [abstract]
Provisioned percenatge	40%

Financial Results (Details)

Financial Results (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Financial income	R$ 1069116	R$ 956413	R$ 901605
Financial expenses	2,274,106	1,950,927	1,247,970
(-) Update of provision for destination of	(1,204,990)	(994,514)	(346,365)
PIS and Cofins credits		1,011,370
Financial result, net	(1,204,990)	(2,005,884)	(346,365)
Return On Financial Investments [Member]
IfrsStatementLineItems [Line Items]
Financial income	540,672	406,270	146,408
Arrears Charges On Energy Bills [Member]
IfrsStatementLineItems [Line Items]
Financial income	200,341	265,818	320,469
Interest On Taxes To Be Offset [Member]
IfrsStatementLineItems [Line Items]
Financial income	89,938	63,810	36,649
Monetary Variation And Adjust To Present Value Of Accounts Payable Related To The Concession [Member]
IfrsStatementLineItems [Line Items]
Financial income	69,059	2,720	5,373
Financial expenses	140,214	142,673	200,629
Remuneration Of Net Sectorial Assets And Liabilities Expense [Member]
IfrsStatementLineItems [Line Items]
Financial income	62,795	146,753	35,902
Income And Monetary Restatement Of Judicial Deposits [Member]
IfrsStatementLineItems [Line Items]
Financial income	55,092	42,846	21,167
Exchange Rate Variation Over The Itaipu Power Purchase [Member]
IfrsStatementLineItems [Line Items]
Financial income	17,073	43,946	30,043
Financial expenses	10,605	27,584	58,814
Other Financial Income [Member]
IfrsStatementLineItems [Line Items]
Financial income	75,660	25,748	81,790
Pispasep And Cofins Taxes On Financial Income [Member]
IfrsStatementLineItems [Line Items]
(-) Pis/Pasep and Cofins taxes on financial income	(41,514)	(41,498)	(41,216)
Monetary And Exchange Variation And Debt Charges [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	1,763,555	1,479,057	855,814
Monetary Restatement On The Provision For Legal [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	77,715		8,621
Restatement Of Provision For Allocation Of Pis And Cofins Credits [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	58,518	29,324
P I S Pasep Cofins Taxes On Interest On Capital [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	101,251	107,720	34,382
Interest On Tax Installments [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	39,569	38,111	13,618
Interest On R And D And EEP [member]
IfrsStatementLineItems [Line Items]
Financial expenses	26,009	33,810	15,115
Interest On Lease Liabilities [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	24,292	19,441	13,176
Remuneration Of Net Sectorial Assets And Liabilities [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	4,542	11,208	3,744
Other Financial Expenses [Member]
IfrsStatementLineItems [Line Items]
Financial expenses	R$ 27836	R$ 61999	R$ 21869

Operating Segments (Details)

Operating Segments (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
ASSETS	R$ 55819074	R$ 49703700
CURRENT ASSETS	13,715,730	9,327,249
Non-current assets	42,103,344	40,376,451
Long term assets	16,343,437	16,442,145
Noncurrent investment	3,511,797	3,325,731
Property, plant and equipment	10,825,421	10,069,468
Intangible assets other than goodwill	11,170,089	10,277,727
Right of use Asset	252,600	261,380
Elimination of intersegment amounts [member]
IfrsStatementLineItems [Line Items]
ASSETS	(2,997,258)	(890,060)
CURRENT ASSETS	(1,864,481)	(1,432,915)
Non-current assets	(1,132,777)	542,855
Long term assets	(633,391)	(178,982)
Noncurrent investment
Property, plant and equipment	(577,205)
Intangible assets other than goodwill	99,093	721,837
Right of use Asset	(21,274)
Electricity GET [member]
IfrsStatementLineItems [Line Items]
ASSETS	26,663,528	24,917,856
CURRENT ASSETS	3,841,190	3,237,725
Non-current assets	22,822,338	21,680,131
Long term assets	6,966,439	6,819,202
Noncurrent investment	3,345,350	3,163,152
Property, plant and equipment	11,060,949	10,054,763
Intangible assets other than goodwill	1,341,216	1,559,776
Right of use Asset	108,384	83,238
Electricity Energy DIS [member]
IfrsStatementLineItems [Line Items]
ASSETS	21,831,127	20,538,815
CURRENT ASSETS	5,153,666	4,937,240
Non-current assets	16,677,461	15,601,575
Long term assets	8,229,821	8,200,557
Noncurrent investment	443	534
Property, plant and equipment
Intangible assets other than goodwill	8,317,327	7,257,827
Right of use Asset	129,870	142,657
Electricity Energy COM [member]
IfrsStatementLineItems [Line Items]
ASSETS	1,824,990	1,808,971
CURRENT ASSETS	1,074,359	990,867
Non-current assets	750,631	818,104
Long term assets	740,114	809,498
Noncurrent investment
Property, plant and equipment	770	541
Intangible assets other than goodwill	5,784	6,193
Right of use Asset	3,963	1,872
GAS [member]
IfrsStatementLineItems [Line Items]
ASSETS	1,023,624	1,083,713
CURRENT ASSETS	240,017	282,714
Non-current assets	783,607	800,999
Long term assets	73,274	59,505
Noncurrent investment
Property, plant and equipment
Intangible assets other than goodwill	699,697	726,107
Right of use Asset	10,636	15,387
Holding And Services [Member]
IfrsStatementLineItems [Line Items]
ASSETS	6,026,072	2,244,405
CURRENT ASSETS	4,994,382	1,311,618
Non-current assets	1,031,690	932,787
Long term assets	795,749	732,365
Noncurrent investment	166,004	162,045
Property, plant and equipment	52,305	14,164
Intangible assets other than goodwill	7,247	5,987
Right of use Asset	10,385	R$ 18226
Reclassifications Note 39 [member]
IfrsStatementLineItems [Line Items]
ASSETS	1,446,991
CURRENT ASSETS	276,597
Non-current assets	1,170,394
Long term assets	171,431
Noncurrent investment
Property, plant and equipment	288,602
Intangible assets other than goodwill	699,725
Right of use Asset	R$ 10636

Operating Segments (Details 1)

Operating Segments (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
OPERATING COSTS AND EXPENSES	R$ 18092563	R$ 17254583	R$ 16415740
PROFIT (LOSS) BEFORE FINANCIAL
Financial income	1,069,116	956,413	901,605
Income tax and social contribution	(354,057)	281,099	(1,178,524)
NET INCOME	2,327,168	1,149,321	5,048,602
PIS and Cofins credits		(1,011,370)
Hydrological risk renegotiation (GSF)			(1,570,543)
Elimination of intersegment amounts [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	(2,940,384)	(3,459,469)	(3,954,054)
Net operating revenue - third-parties
Net operating revenue - between segments	(2,940,384)	(3,459,469)	(3,954,054)
OPERATING COSTS AND EXPENSES	2,940,384	3,459,469	4,055,448
Energy purchased for resale	2,492,703	3,059,851	3,504,199
Charges for use of the main transmission grid	442,919	392,098	386,372
Personnel and management
Pension and healthcare plans
Materials and supplies			2
Raw materials and supplies for generation	1,301	2,870	23,867
Natural gas and supplies for gas business
Third party services	3,337	6,627	21,597
Depreciation and amortization			72,726
Provision (reversal) for litigations
Impairment of assets
Other estimated losses, provisions and reversals			28,662
Construction cost
Other operating costs and expenses, net	124	(1,977)	18,023
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX			101,394
Financial income	(23,343)	(6,777)	(20,844)
Financial expenses	23,343	6,777	20,844
OPERATING PROFIT (LOSS)			101,394
Income tax and social contribution			(24,726)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS			76,668
Result of discontinued operations
NET INCOME			76,668
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)
Electricity Get GER [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	4,179,457	4,099,740	6,185,468
Net operating revenue - third-parties	1,764,212	1,369,563	3,823,917
Net operating revenue - between segments	2,415,245	2,730,177	2,361,551
OPERATING COSTS AND EXPENSES	(2,372,792)	(2,766,048)	(3,312,461)
Energy purchased for resale	(214,198)	(386,210)	(1,279,857)
Charges for use of the main transmission grid	(658,229)	(599,422)	(524,562)
Personnel and management	(368,744)	(207,684)	(281,498)
Pension and healthcare plans	(49,626)	(48,973)	(44,166)
Materials and supplies	(20,937)	(13,227)	(9,863)
Raw materials and supplies for generation	(19,113)	(123,279)	(1,878,815)
Natural gas and supplies for gas business
Third party services	(242,712)	(207,239)	(203,823)
Depreciation and amortization	(843,480)	(783,828)	(616,267)
Provision (reversal) for litigations	(8,204)	(17,503)	(25,238)
Impairment of assets	285,825	(82,758)	150,697
Other estimated losses, provisions and reversals	(7,109)	(992)	(1,041)
Construction cost
Other operating costs and expenses, net	(226,265)	(294,933)	(168,571)
EQUITY IN EARNINGS OF INVESTEES	16,651	20,370	16,596
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	1,823,316	1,354,062	2,889,603
Financial income	333,990	210,356	128,461
Financial expenses	(791,547)	(669,382)	(506,541)
OPERATING PROFIT (LOSS)	1,365,759	895,036	2,511,523
Income tax and social contribution	(228,373)	(241,816)	(675,107)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	1,137,386	653,220	1,836,416
Result of discontinued operations
NET INCOME	1,137,386	653,220	1,836,416
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)			1,570,543
Electricity Get TRA [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	1,096,351	1,140,734	1,541,080
Net operating revenue - third-parties	687,829	781,448	1,181,374
Net operating revenue - between segments	408,522	359,286	359,706
OPERATING COSTS AND EXPENSES	(474,506)	(303,450)	(457,137)
Energy purchased for resale	(14,741)
Charges for use of the main transmission grid
Personnel and management	(247,393)	(123,528)	(167,041)
Pension and healthcare plans	(33,003)	(30,948)	(27,954)
Materials and supplies	(5,583)	(5,297)	(4,161)
Raw materials and supplies for generation
Natural gas and supplies for gas business
Third party services	(50,019)	(37,041)	(30,699)
Depreciation and amortization	(16,207)	(13,692)	(11,431)
Provision (reversal) for litigations	(12,777)	(951)	(9,151)
Impairment of assets			(155)
Other estimated losses, provisions and reversals	(2,334)	3,065	(3,498)
Construction cost	(85,181)	(89,166)	(187,733)
Other operating costs and expenses, net	(7,268)	(5,892)	(15,314)
EQUITY IN EARNINGS OF INVESTEES	283,939	450,235	339,774
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	905,784	1,287,519	1,423,717
Financial income	66,922	58,514	19,542
Financial expenses	(344,524)	(272,287)	(160,961)
OPERATING PROFIT (LOSS)	628,182	1,073,746	1,282,298
Income tax and social contribution	1,779	(56,354)	(262,395)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	629,961	1,017,392	1,019,903
Result of discontinued operations
NET INCOME	629,961	1,017,392	1,019,903
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)
Electricity Energy DIS [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	15,085,707	13,903,300	14,836,392
Net operating revenue - third-parties	15,048,581	13,866,122	14,785,432
Net operating revenue - between segments	37,126	37,178	50,960
OPERATING COSTS AND EXPENSES	(13,983,117)	(13,418,798)	(13,669,382)
Energy purchased for resale	(6,074,752)	(5,980,124)	(7,277,499)
Charges for use of the main transmission grid	(2,715,273)	(2,313,203)	(2,363,451)
Personnel and management	(1,174,906)	(599,121)	(905,338)
Pension and healthcare plans	(167,533)	(169,493)	(155,774)
Materials and supplies	(74,501)	(71,302)	(51,722)
Raw materials and supplies for generation
Natural gas and supplies for gas business
Third party services	(643,999)	(505,407)	(450,752)
Depreciation and amortization	(521,301)	(454,307)	(406,632)
Provision (reversal) for litigations	(101,960)	(162,414)	(89,662)
Impairment of assets
Other estimated losses, provisions and reversals	(99,123)	(119,481)	(127,334)
Construction cost	(2,234,539)	(2,048,022)	(1,700,889)
Other operating costs and expenses, net	(175,230)	(185,361)	(140,329)
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	1,102,590	484,502	1,167,010
Financial income	479,944	593,726	457,697
Financial expenses	(955,046)	(752,097)	(391,228)
OPERATING PROFIT (LOSS)	627,488	(685,239)	1,233,479
Income tax and social contribution	(58,368)	455,465	(375,597)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	569,120	(229,774)	857,882
Result of discontinued operations
NET INCOME	569,120	(229,774)	857,882
Provision for allocation of PIS and Cofins credits		(810,563)
PIS and Cofins credits		(1,011,370)
Hydrological risk renegotiation (GSF)
Electricity Energy COM [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	4,056,904	4,938,368	4,536,414
Net operating revenue - third-parties	3,978,846	4,608,702	3,395,592
Net operating revenue - between segments	78,058	329,666	1,140,822
OPERATING COSTS AND EXPENSES	(3,948,286)	(4,814,710)	(4,478,439)
Energy purchased for resale	(3,908,484)	(4,790,427)	(4,450,586)
Charges for use of the main transmission grid
Personnel and management	(21,133)	(12,712)	(18,568)
Pension and healthcare plans	(1,877)	(1,787)	(1,547)
Materials and supplies	(77)	(53)	(17)
Raw materials and supplies for generation
Natural gas and supplies for gas business
Third party services	(3,389)	(2,665)	(2,925)
Depreciation and amortization	(2,003)	(353)	(234)
Provision (reversal) for litigations	(233)	31	(295)
Impairment of assets
Other estimated losses, provisions and reversals	(3,694)	(1,755)	(511)
Construction cost
Other operating costs and expenses, net	(7,396)	(4,989)	(3,756)
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	108,618	123,658	57,975
Financial income	38,577	32,667	14,151
Financial expenses	(717)	(291)	(211)
OPERATING PROFIT (LOSS)	146,478	156,034	71,915
Income tax and social contribution	(40,928)	(47,659)	(18,190)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	105,550	108,375	53,725
Result of discontinued operations
NET INCOME	105,550	108,375	53,725
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)
GAS [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	978,581	1,297,034	783,277
Net operating revenue - third-parties	17,014	1,293,872	757,494
Net operating revenue - between segments	961,567	3,162	25,783
OPERATING COSTS AND EXPENSES	(814,455)	(1,076,181)	(654,643)
Energy purchased for resale
Charges for use of the main transmission grid
Personnel and management	(43,201)	(42,166)	(39,121)
Pension and healthcare plans	(6,222)	(5,366)	(5,154)
Materials and supplies	(1,574)	(1,644)	(3,590)
Raw materials and supplies for generation
Natural gas and supplies for gas business	(678,885)	(939,516)	(506,065)
Third party services	(13,861)	(13,316)	(13,850)
Depreciation and amortization	(41,148)	(44,190)	(41,178)
Provision (reversal) for litigations	(263)	(24)	(15,510)
Impairment of assets		(1,629)	(15,688)
Other estimated losses, provisions and reversals	(285)	(1,064)	2,611
Construction cost	(17,010)	(12,024)	(11,222)
Other operating costs and expenses, net	(12,006)	(15,242)	(5,876)
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	164,126	220,853	128,634
Financial income	36,559	56,730	19,422
Financial expenses	(48,316)	(28,290)	(9,605)
OPERATING PROFIT (LOSS)	152,369	249,293	138,451
Income tax and social contribution	(40,750)	(70,092)	(38,860)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	111,619	179,201	99,591
Result of discontinued operations
NET INCOME	111,619	179,201	99,591
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)
Holding And Services [Member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES		8,014	40,478
Net operating revenue - third-parties		8,014	40,478
Net operating revenue - between segments
OPERATING COSTS AND EXPENSES	(218,272)	(570,344)	(246,871)
Energy purchased for resale
Charges for use of the main transmission grid
Personnel and management	(72,537)	(41,651)	(99,926)
Pension and healthcare plans	(8,853)	(9,614)	(7,889)
Materials and supplies	(1,609)	(924)	(471)
Raw materials and supplies for generation
Natural gas and supplies for gas business
Third party services	(68,186)	(41,702)	(26,147)
Depreciation and amortization	(4,700)	(4,612)	(3,515)
Provision (reversal) for litigations	(44,815)	(445,741)	(50,215)
Impairment of assets
Other estimated losses, provisions and reversals			(28,662)
Construction cost
Other operating costs and expenses, net	(17,572)	(26,100)	(30,046)
EQUITY IN EARNINGS OF INVESTEES	7,219	7,972	9,944
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	(211,053)	(554,358)	(196,449)
Financial income	182,829	87,621	313,617
Financial expenses	(203,206)	(271,934)	(211,708)
OPERATING PROFIT (LOSS)	(231,430)	(738,671)	(94,540)
Income tax and social contribution	4,962	159,578	93,879
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	(226,468)	(579,093)	(661)
Result of discontinued operations			1,116,379
NET INCOME	(226,468)	(579,093)	1,115,718
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)
Reclassifications Note 39 [member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	(977,148)	(1,392,380)	(3,008,071)
Net operating revenue - third-parties	(17,014)	(1,392,380)	(3,008,071)
Net operating revenue - between segments	(960,134)
OPERATING COSTS AND EXPENSES	778,481	1,424,916	2,488,823
Energy purchased for resale	3,282
Charges for use of the main transmission grid	33,873	32,530	27,941
Personnel and management	49,582	48,958	44,889
Pension and healthcare plans	6,955	5,984	5,754
Materials and supplies	1,614	1,906	3,634
Raw materials and supplies for generation	158	111,060	1,854,948
Natural gas and supplies for gas business	678,885	939,516	506,065
Third party services	22,517	46,192	69,983
Depreciation and amortization	46,799	67,885	65,247
Provision (reversal) for litigations	10,584	2,860	15,846
Impairment of assets	(108,132)	109,761	(123,089)
Other estimated losses, provisions and reversals	285	1,064	(2,611)
Construction cost	17,010	12,024	11,222
Other operating costs and expenses, net	15,069	45,176	8,994
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	(198,667)	32,536	(519,248)
Financial income	(46,362)	(76,424)	(30,444)
Financial expenses	45,907	36,577	11,440
OPERATING PROFIT (LOSS)	(199,122)	(7,311)	(538,252)
Income tax and social contribution	7,621	81,977	81,108
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	(191,501)	74,666	(457,144)
Result of discontinued operations	191,501	(74,666)	457,144
NET INCOME
Provision for allocation of PIS and Cofins credits
PIS and Cofins credits
Hydrological risk renegotiation (GSF)
Total [Member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES	21,479,468	20,535,341	20,976,216
Net operating revenue - third-parties	21,479,468	20,535,341	20,976,216
Net operating revenue - between segments
OPERATING COSTS AND EXPENSES	(18,092,563)	(18,065,146)	(16,415,740)
Energy purchased for resale	(7,716,190)	(8,096,910)	(9,503,743)
Charges for use of the main transmission grid	(2,896,710)	(2,487,997)	(2,473,700)
Personnel and management	(1,878,332)	(977,904)	(1,505,968)
Pension and healthcare plans	(260,159)	(260,197)	(243,019)
Materials and supplies	(102,667)	(90,541)	(66,188)
Raw materials and supplies for generation	(17,654)	(9,349)
Natural gas and supplies for gas business
Third party services	(996,312)	(754,551)	(636,616)
Depreciation and amortization	(1,382,040)	(1,233,097)	(1,017,292)
Provision (reversal) for litigations	(157,668)	(623,742)	(174,225)
Impairment of assets	177,693	25,374	11,765
Other estimated losses, provisions and reversals	(112,260)	(119,163)	(132,384)
Construction cost	(2,319,720)	(2,137,188)	(1,888,622)
Other operating costs and expenses, net	(430,544)	(489,318)	(356,291)
EQUITY IN EARNINGS OF INVESTEES	307,809	478,577	366,314
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX	3,694,714	2,948,772	4,926,790
Financial income	1,069,116	956,413	901,605
Financial expenses	(2,274,106)	(1,950,927)	(1,247,970)
OPERATING PROFIT (LOSS)	2,489,724	942,888	4,580,425
Income tax and social contribution	(354,057)	281,099	(1,178,524)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS	2,135,667	1,223,987	3,401,901
Result of discontinued operations	191,501	(74,666)	1,646,701
NET INCOME	R$ 2327168	1,149,321	5,048,602
Provision for allocation of PIS and Cofins credits		(810,563)
PIS and Cofins credits		R$ 1011370
Hydrological risk renegotiation (GSF)			1,570,543
Tel [Member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES			243,611
Net operating revenue - third-parties			228,379
Net operating revenue - between segments			15,232
OPERATING COSTS AND EXPENSES			(222,883)
Energy purchased for resale
Charges for use of the main transmission grid
Personnel and management			(39,365)
Pension and healthcare plans			(6,289)
Materials and supplies			(965)
Raw materials and supplies for generation
Natural gas and supplies for gas business
Third party services			(38,690)
Depreciation and amortization			(77,901)
Provision (reversal) for litigations			4,845
Impairment of assets			5,156
Other estimated losses, provisions and reversals			(8,612)
Construction cost
Other operating costs and expenses, net			(61,062)
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX			20,728
Financial income			19,183
Financial expenses			(44,928)
OPERATING PROFIT (LOSS)			(5,017)
Income tax and social contribution			(6,284)
NET INCOME(LOSS) FROM CONTINUING OPERATIONS			(11,301)
Result of discontinued operations
NET INCOME			(11,301)
Hydrological risk renegotiation (GSF)
Reclassifications A [Member]
IfrsStatementLineItems [Line Items]
NET OPERATING REVENUES			(228,379)
Net operating revenue - third-parties			(228,379)
Net operating revenue - between segments
OPERATING COSTS AND EXPENSES			81,805
Energy purchased for resale
Charges for use of the main transmission grid
Personnel and management
Pension and healthcare plans
Materials and supplies			965
Raw materials and supplies for generation
Natural gas and supplies for gas business
Third party services			38,690
Depreciation and amortization			1,893
Provision (reversal) for litigations			(4,845)
Impairment of assets			(5,156)
Other estimated losses, provisions and reversals			8,612
Construction cost
Other operating costs and expenses, net			41,646
EQUITY IN EARNINGS OF INVESTEES
PROFIT (LOSS) BEFORE FINANCIAL
INCOME AND TAX			(146,574)
Financial income			(19,180)
Financial expenses			44,928
OPERATING PROFIT (LOSS)			(120,826)
Income tax and social contribution			47,648
NET INCOME(LOSS) FROM CONTINUING OPERATIONS			(73,178)
Result of discontinued operations			73,178
NET INCOME
Hydrological risk renegotiation (GSF)

Operating Segments (Details 2)

Operating Segments (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Contract assets	R$ 1991544	R$ 1862156
Property, plant and equipment	455,042	485,621
Intangible assets	13,388	8,319
Right-of-use asset	82,886	116,995
Electricity GET [member]
IfrsStatementLineItems [Line Items]
Contract assets
Property, plant and equipment	410,673	480,852
Intangible assets	10,280	4,368
Right-of-use asset	41,314	17,020
Electricity Energy DIS [member]
IfrsStatementLineItems [Line Items]
Contract assets	1,966,034	1,848,201
Property, plant and equipment
Intangible assets
Right-of-use asset	34,958	91,584
Electricity Energy COM [member]
IfrsStatementLineItems [Line Items]
Contract assets
Property, plant and equipment	303	290
Intangible assets	1,280	2,318
Right-of-use asset	444	227
GAS [member]
IfrsStatementLineItems [Line Items]
Contract assets	25,510	13,955
Property, plant and equipment
Intangible assets
Right-of-use asset	(1,363)	5,408
Holding And Services [Member]
IfrsStatementLineItems [Line Items]
Contract assets
Property, plant and equipment	44,066	4,479
Intangible assets	1,828	1,633
Right-of-use asset	R$ 7533	R$ 2756

Operating Segments (Details Nar

Operating Segments (Details Narrative) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Operating Segments
Additions to property, plant and equipment	R$ 118002

Financial Instruments (Details)

Financial Instruments (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Total financial assets, book value	R$ 13984091	R$ 10338902
Total financial assets, fair value	14,084,625	10,438,723
Total financial liabilities, book value	20,715,722	19,404,557
Total financial liabilities, fair value	20,492,093	18,727,925
Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	19,962,138	18,665,854
Total financial liabilities, fair value	19,738,509	17,989,222
Financial liabilities at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	753,584	738,703
Total financial liabilities, fair value	753,584	738,703
Sectorial Financial Liabilities [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	503,991	483,255
Total financial liabilities, fair value	503,991	483,255
ICMS Installment Payment [member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	41,286	48,320
Total financial liabilities, fair value	37,777	43,419
Special Tax Regularization Program Pert [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	379,724	404,075
Total financial liabilities, fair value	322,711	340,025
PIS And Cofins To Be Refunded To Consumers [member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	731,726	1,995,158
Total financial liabilities, fair value	731,726	1,995,158
Accounts Payable To Suppliers [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	2,285,573	2,215,470
Total financial liabilities, fair value	2,285,573	2,215,470
Loans And Financing [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	5,387,977	4,694,957
Total financial liabilities, fair value	5,138,930	4,171,789
Debentures [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	9,738,006	7,887,077
Total financial liabilities, fair value	9,699,171	7,688,396
Accounts Payable Related To Concession [Member] | Financial liabilities at amortised cost, class [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	893,855	937,542
Total financial liabilities, fair value	1,018,630	1,051,710
Fair Value In The Purchase And Sale Of Power [Member] | Level 3 of fair value hierarchy [member] | Financial liabilities at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities, book value	753,584	738,703
Total financial liabilities, fair value	753,584	738,703
Financial assets at fair value through profit or loss, category [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	9,290,044	5,728,351
Total financial assets, fair value	9,290,044	5,728,351
Financial assets at fair value through profit or loss, category [member] | Cash And Cash Equivalents Financial Asset [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	5,634,623	2,678,457
Total financial assets, fair value	5,634,623	2,678,457
Financial assets at fair value through profit or loss, category [member] | Bonds And Securities One [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	495,495	431,056
Total financial assets, fair value	495,495	431,056
Financial assets at fair value through profit or loss, category [member] | Accounts Receivable Related To The Distribution Concession [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	1,954,679	1,442,819
Total financial assets, fair value	1,954,679	1,442,819
Financial assets at fair value through profit or loss, category [member] | Accounts Receivable Related To The Generation Concession [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	71,835	68,642
Total financial assets, fair value	71,835	68,642
Financial assets at fair value through profit or loss, category [member] | Fair Value In The Purchase And Sale Of Power In The Active Market [Member] | Level 3 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	1,101,684	1,081,758
Total financial assets, fair value	1,101,684	1,081,758
Financial assets at fair value through profit or loss, category [member] | Other Temporary Investments One [Member] | Level 1 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	17,864	15,372
Total financial assets, fair value	17,864	15,372
Financial assets at fair value through profit or loss, category [member] | Other Temporary Investments Two [Member] | Level 2 of fair value hierarchy [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	13,864	10,247
Total financial assets, fair value	13,864	10,247
Financial assets at amortised cost, category [member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	4,690,125	4,600,256
Total financial assets, fair value	4,790,659	4,700,077
Financial assets at amortised cost, category [member] | Collaterals And Escrow Accounts [Member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	9	157
Total financial assets, fair value	9	157
Financial assets at amortised cost, category [member] | Trade Accounts Receivable Financial Assets [Member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	3,866,429	3,451,869
Total financial assets, fair value	3,866,429	3,451,869
Financial assets at amortised cost, category [member] | Sectorial Financial Assets [Member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	30,946	381,398
Total financial assets, fair value	30,946	381,398
Financial assets at amortised cost, category [member] | Accounts Receivable Related To The Concession Bonus From The Grant [Member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	792,741	766,832
Total financial assets, fair value	893,275	866,653
Fair Value Through Other Comprehensive Income [Member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	3,922	10,295
Total financial assets, fair value	3,922	10,295
Fair Value Through Other Comprehensive Income [Member] | Certified Emission Reductions [Member]
IfrsStatementLineItems [Line Items]
Total financial assets, book value	3,922	10,295
Total financial assets, fair value	R$ 3922	R$ 10295

Financial Instruments (Details

Financial Instruments (Details 1) - Credit risk [member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Exposure to credit risk	R$ 12878485	R$ 9246849
Cash And Cash Equivalents Financial Asset [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	5,634,623	2,678,457
Bonds And Securities One [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	495,495	431,056
Pledges And Restricted Deposits Linked [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	9	157
Trade Accounts Receivable Financial Assets [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	3,866,429	3,451,869
Sectorial Financial Assets [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	30,946	381,398
Accounts Receivable Related To The Concession [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	1,954,679	1,442,819
Accounts Receivable Related To The Concession Bonus From The Grant [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	792,741	766,832
Accounts Receivable Related To The Concession Compensation [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	71,835	68,642
Accounts Receivable Generation Concessions [Member]
IfrsStatementLineItems [Line Items]
Exposure to credit risk	R$ 31728	R$ 25619

Financial Instruments (Detail_2

Financial Instruments (Details 2) - Liquidity risk [member] R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	R$ 27884630
Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	2,213,921
Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	522,317
Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	3,839,967
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	11,955,535
Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	9,352,890
Loans And Financing [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	7,646,091
Loans And Financing [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	41,912
Loans And Financing [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	177,623
Loans And Financing [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	842,349
Loans And Financing [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	3,215,105
Loans And Financing [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	3,369,102
Debentures [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	13,390,792
Debentures [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	116,823
Debentures [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	12,567
Debentures [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	1,885,073
Debentures [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	7,556,981
Debentures [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	3,819,348
Payable Related To Concession [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	2,342,890
Payable Related To Concession [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	9,152
Payable Related To Concession [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	18,323
Payable Related To Concession [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	83,621
Payable Related To Concession [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	476,872
Payable Related To Concession [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	1,754,922
Accounts Payable To Suppliers [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	2,285,573
Accounts Payable To Suppliers [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	1,997,850
Accounts Payable To Suppliers [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	216,264
Accounts Payable To Suppliers [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	16,393
Accounts Payable To Suppliers [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	55,066
Accounts Payable To Suppliers [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow
Ordinary Financing Of Taxes With The Federal Tax Authorities [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	789,705
Ordinary Financing Of Taxes With The Federal Tax Authorities [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow
Ordinary Financing Of Taxes With The Federal Tax Authorities [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow
Ordinary Financing Of Taxes With The Federal Tax Authorities [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	558,591
Ordinary Financing Of Taxes With The Federal Tax Authorities [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	231,114
Ordinary Financing Of Taxes With The Federal Tax Authorities [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow
Special Tax Regularization Program Pert [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	450,139
Special Tax Regularization Program Pert [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	5,234
Special Tax Regularization Program Pert [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	10,564
Special Tax Regularization Program Pert [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	49,005
Special Tax Regularization Program Pert [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	295,609
Special Tax Regularization Program Pert [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	89,727
ICMS Installment Payments [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	46,486
ICMS Installment Payments [member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	953
ICMS Installment Payments [member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	1,922
ICMS Installment Payments [member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	8,902
ICMS Installment Payments [member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	34,709
ICMS Installment Payments [member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow
Sectorial Financial Liabilities [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	535,116
Sectorial Financial Liabilities [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	40,037
Sectorial Financial Liabilities [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	81,141
Sectorial Financial Liabilities [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	381,780
Sectorial Financial Liabilities [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	32,158
Sectorial Financial Liabilities [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow
Lease Liability [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	397,838
Lease Liability [Member] | Not later than one month [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	1,960
Lease Liability [Member] | Later than one month and not later than three months [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	3,913
Lease Liability [Member] | Later than three months and not later than one year [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	14,253
Lease Liability [Member] | Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	57,921
Lease Liability [Member] | Later than five years [member]
IfrsStatementLineItems [Line Items]
Total financial liabilities under undiscounted cash flow	R$ 319791

Financial Instruments (Detail_3

Financial Instruments (Details 3) - Currency risk [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	R$ 194730
Financial liabilities, projected probable	(3,166)
Financial liabilities, projected scenario 1	(52,639)
Financial liabilities, projected scenario 2	R$ 102113
Itaipu [Member]
IfrsStatementLineItems [Line Items]
Financial assets and liabilities risk	USD appreciation
Financial liabilities, Baseline	R$ 194730
Financial liabilities, projected probable	(3,166)
Financial liabilities, projected scenario 1	(52,639)
Financial liabilities, projected scenario 2	R$ 102113

Financial Instruments (Detail_4

Financial Instruments (Details 4) - Interest Rate Risk And Monetary Variation [Member] R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	R$ 16944839
Financial liabilities, projected probable	(1,176,834)
Financial liabilities, projected scenario 1	(1,471,042)
Financial liabilities, projected scenario 2	(1,765,253)
Loans And Financing Banco Do Brasil [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(751,096)
Financial liabilities, projected probable	(67,599)
Financial liabilities, projected scenario 1	(84,498)
Financial liabilities, projected scenario 2	(101,398)
Banco Itau [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(1,039,097)
Financial liabilities, projected probable	(93,519)
Financial liabilities, projected scenario 1	(116,898)
Financial liabilities, projected scenario 2	(140,278)
Loans And Financing BNDES1 [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(1,560,824)
Financial liabilities, projected probable	(100,363)
Financial liabilities, projected scenario 1	(125,454)
Financial liabilities, projected scenario 2	(150,545)
Loans And Financing BNDES [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(392,709)
Financial liabilities, projected probable	(15,159)
Financial liabilities, projected scenario 1	(18,948)
Financial liabilities, projected scenario 2	(22,738)
Promissory Notes Banco Do Nordeste [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(1,584,566)
Financial liabilities, projected probable	(61,164)
Financial liabilities, projected scenario 1	(76,455)
Financial liabilities, projected scenario 2	(91,746)
Promissory Notes Banco Do Brasil Distribution Of Funds From BNDES [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(49,263)
Financial liabilities, projected probable	(3,168)
Financial liabilities, projected scenario 1	(3,960)
Financial liabilities, projected scenario 2	(4,752)
Promissory Notes Other [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(10,422)
Financial liabilities, projected probable
Financial liabilities, projected scenario 1
Financial liabilities, projected scenario 2
Debentures [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(6,587,635)
Financial liabilities, projected probable	(592,887)
Financial liabilities, projected scenario 1	(741,109)
Financial liabilities, projected scenario 2	(889,331)
Debentures One [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(3,067,627)
Financial liabilities, projected probable	(118,410)
Financial liabilities, projected scenario 1	(148,013)
Financial liabilities, projected scenario 2	(177,616)
Debentures Two [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(82,744)
Financial liabilities, projected probable	(5,321)
Financial liabilities, projected scenario 1	(6,651)
Financial liabilities, projected scenario 2	(7,981)
Sectorial Financial Liabilities [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(503,991)
Financial liabilities, projected probable	(45,359)
Financial liabilities, projected scenario 1	(56,699)
Financial liabilities, projected scenario 2	(68,039)
ICMS Installment Payment [member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(41,286)
Financial liabilities, projected probable	(3,716)
Financial liabilities, projected scenario 1	(4,645)
Financial liabilities, projected scenario 2	(5,574)
Special Tax Regularization Program Pert [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(379,724)
Financial liabilities, projected probable	(34,175)
Financial liabilities, projected scenario 1	(42,719)
Financial liabilities, projected scenario 2	(51,263)
Payable Related To Concession [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(828,695)
Financial liabilities, projected probable	(33,479)
Financial liabilities, projected scenario 1	(41,849)
Financial liabilities, projected scenario 2	(50,219)
Payable Related To Concession One [Member]
IfrsStatementLineItems [Line Items]
Financial liabilities, Baseline	(65,160)
Financial liabilities, projected probable	(2,515)
Financial liabilities, projected scenario 1	(3,144)
Financial liabilities, projected scenario 2	(3,773)
Bonds And Securities One [Member]
IfrsStatementLineItems [Line Items]
Financial assets, Baseline	495,495
Financial assets, projected probable	44,593
Financial assets, projected scenario 1	33,445
Financial assets, projected scenario 2	22,296
Collaterals And Escrow Accounts [Member]
IfrsStatementLineItems [Line Items]
Financial assets, Baseline	9
Financial assets, projected probable	1
Financial assets, projected scenario 1	1
Financial assets, projected scenario 2
Sectorial Financial Assets [Member]
IfrsStatementLineItems [Line Items]
Financial assets, Baseline	30,946
Financial assets, projected probable	2,785
Financial assets, projected scenario 1	2,089
Financial assets, projected scenario 2	1,393
Accounts Receivable Related To The Concession [Member]
IfrsStatementLineItems [Line Items]
Financial assets, Baseline	2,747,420
Financial assets, projected probable	106,050
Financial assets, projected scenario 1	79,538
Financial assets, projected scenario 2	53,025
Accounts Receivable Related To Generation Concession [Member]
IfrsStatementLineItems [Line Items]
Financial assets, Baseline	71,835
Financial assets, projected probable
Financial assets, projected scenario 1
Financial assets, projected scenario 2
Financial Assets 1 [Member]
IfrsStatementLineItems [Line Items]
Financial assets, Baseline	3,345,705
Financial assets, projected probable	153,429
Financial assets, projected scenario 1	115,073
Financial assets, projected scenario 2	R$ 76714

Financial Instruments (Detail_5

Financial Instruments (Details 5)	12 Months Ended
	Dec. 31, 2023
Until Twenty Twenty One [Member]
IfrsStatementLineItems [Line Items]
Indicator	Economic - financial efficiency
Criteria	in the base year
Penalties	Capital Increase
Until Twenty Twenty Two [Member]
IfrsStatementLineItems [Line Items]
Indicator	Economic - financial efficiency
Criteria	2 consecutive years
Penalties	Concession termination
Until Twenty Twenty One 1 [Member]
IfrsStatementLineItems [Line Items]
Penalties	Limitation on distribution of dividends and interest on capital
Until Twenty Twenty One 2 [Member]
IfrsStatementLineItems [Line Items]
Penalties	Restrictive regime for contracts with related parties
Unti Twenty Twenty Three [Member]
IfrsStatementLineItems [Line Items]
Indicator	Quality Indicators
Criteria	in the base year
Penalties	Results plan
Until Twenty Twenty Four [Member]
IfrsStatementLineItems [Line Items]
Indicator	Quality Indicators
Criteria	2 consecutive years or 3 of the previous 5 calendar years
Penalties	Limitation on distribution of dividends and interest on capital
Until Twenty Twenty Five [Member]
IfrsStatementLineItems [Line Items]
Indicator	Quality Indicators
Criteria	3 consecutive years
Penalties	Concession termination

Financial Instruments (Detail_6

Financial Instruments (Details 6) - TaxesOnAdjustmentsToFinancialAssetsAvailableForSaleEquityInterestInvestments	12 Months Ended
	Dec. 31, 2023
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Economic and Financial Management	{Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic)
Quality (limit established) DECi	9.19
Quality (limit established) FECi	6.80
Quality (performed) DECi	7.98
Quality (performed) FECi	5.29
Later Than Two Year And Not Later Than Three Years [Member]
IfrsStatementLineItems [Line Items]
Economic and Financial Management	{Net Debt / [EBITDA (-) QRR ≥ 0]} ≤ 1 / (1,11 * Selic)
Quality (limit established) DECi	8.69
Quality (limit established) FECi	6.39
Quality (performed) DECi	7.86
Quality (performed) FECi	5.21

Financial Instruments (Detail_7

Financial Instruments (Details 7) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Purchase	R$ 6324218
Sale	7,367,289
Twenty Twenty Four [Member]
IfrsStatementLineItems [Line Items]
Purchase	721,208
Sale	800,793
Twenty Twenty Five [Member]
IfrsStatementLineItems [Line Items]
Purchase	806,521
Sale	865,199
Twenty Twenty Six [Member]
IfrsStatementLineItems [Line Items]
Purchase	691,420
Sale	720,295
Twenty Twenty Seven [Member]
IfrsStatementLineItems [Line Items]
Purchase	621,240
Sale	597,938
Twenty Twenty Eight [Member]
IfrsStatementLineItems [Line Items]
Purchase	423,561
Sale	494,941
Twenty Twenty Nine To Twenty Fourty [Member]
IfrsStatementLineItems [Line Items]
Purchase	3,060,268
Sale	R$ 3888123

Financial Instruments (Detail_8

Financial Instruments (Details 8) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Net	R$ 13984091	R$ 10338902
Risk Of Power Purchase And Sale Transactions Price [member]
IfrsStatementLineItems [Line Items]
Current assets	379,261
Current liabilities	(321,646)
Net Current	57,615
Noncurrent assets	722,423
Noncurrent liabilities	(431,938)
Net Noncurrent	290,485
Net assets	1,101,684
Net liabilities	(753,584)
Net	R$ 348100

Financial Instruments (Detail_9

Financial Instruments (Details 9) - Risk Of Power Purchase And Sale Transactions Price [member] R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Increase [member]
IfrsStatementLineItems [Line Items]
Gains (losses) on purchase and sale of energy in active market, Baseline	R$ 348100
Gains (losses) on purchase and sale of energy in active market, Projected Scenario Probable	348,100
Gains (losses) on purchase and sale of energy in active market, Projected Scenario 1	303,302
Gains (losses) on purchase and sale of energy in active market, Projected Scenario 2	258,504
Reduction [member]
IfrsStatementLineItems [Line Items]
Gains (losses) on purchase and sale of energy in active market, Baseline	348,100
Gains (losses) on purchase and sale of energy in active market, Projected Scenario Probable	348,100
Gains (losses) on purchase and sale of energy in active market, Projected Scenario 1	392,897
Gains (losses) on purchase and sale of energy in active market, Projected Scenario 2	R$ 437695

Financial Instruments (Detai_10

Financial Instruments (Details 10) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Less: Cash and cash equivalents	R$ 5634623	R$ 2678457	R$ 3472845
Net income	2,327,168	1,149,321	5,048,602
Deferred IRPJ and CSLL	(17,047)	(649,134)	806,344
Provision for IRPJ and CSLL	371,104	368,035	372,180
Depreciation and amortization	1,382,040	1,233,097	R$ 1017293
Capital Management [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	5,343,217	4,650,363
Debentures	9,619,106	7,803,855
Less: Cash and cash equivalents	(5,634,623)	(2,678,457)
Less: Bonds and securities (current)	(405,342)	(290,695)
Adjusted net debt	8,922,358	9,485,066
Net income	2,327,168	1,149,321
Net income from discontinued operations	(191,501)
Net income from continuing operations	2,135,667	1,149,321
Equity in earnings of investees	(307,809)	(478,577)
Deferred IRPJ and CSLL	(17,047)	(628,389)
Provision for IRPJ and CSLL	371,104	429,267
Financial expenses (income), net	1,204,990	1,966,037
Depreciation and amortization	1,382,040	1,300,982
Provision for allocation of PIS and Cofins credits		810,563
(-/+) Impairment	(177,693)	84,387
Adjusted ebitda	R$ 4591252	R$ 4633591
Adjusted net debt / Ebitda (in R$ per share)	R$ 1.94	R$ 2.05

Financial Instruments (Detai_11

Financial Instruments (Details 11) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Less: Cash and cash equivalents	R$ 5634623	R$ 2678457	R$ 3472845
Adjusted net debt	5,343,217	4,650,363
Equity	24,191,667	21,131,225	R$ 22175235	R$ 20250518
Capital Management [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	5,343,217	4,650,363
Debentures	9,619,106	7,803,855
Less: Cash and cash equivalents	(5,634,623)	(2,678,457)
Less: Bonds and securities - debt contract guarantees	(405,342)	(290,695)
Indebtedness [Member] | Capital Management [Member]
IfrsStatementLineItems [Line Items]
Loans and financing	5,343,217	4,650,363
Debentures	9,619,106	7,803,855
Less: Cash and cash equivalents	(5,634,623)	(2,678,457)
Less: Bonds and securities - debt contract guarantees	(405,342)	(290,695)
Adjusted net debt	8,922,358	9,485,066
Equity	R$ 24191667	R$ 21131225
Debit to equity ratio (in R$ per share)	R$ 0.37	R$ 0.45

Financial Instruments (Detai_12

Financial Instruments (Details Narrative)	12 Months Ended
	Dec. 31, 2023
IfrsStatementLineItems [Line Items]
Percentage of financial liabilities, projected scenario 1	25%
Percentage of financial liabilities, projected scenario 2	50%
CDI [member]
IfrsStatementLineItems [Line Items]
Variation rate	9%
IPCA [member]
IfrsStatementLineItems [Line Items]
Variation rate	3.86%
IGPM [member]
IfrsStatementLineItems [Line Items]
Variation rate	4.04%
TJLP [member]
IfrsStatementLineItems [Line Items]
Variation rate	6.43%

Related Party Transactions (Det

Related Party Transactions (Details) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Entity Information [Line Items]
Assets	R$ 55819074	R$ 49703700
Revenue	21,479,468	20,535,341	R$ 20976216
Fees And Social Security Charges [Member] | Key Management Staff [Member]
Entity Information [Line Items]
Assets
Liabilities
Revenue
Cost/ expenses	(22,709)	(19,734)	(19,418)
Pension And Healthcare Plans [Member] | Key Management Staff [Member]
Entity Information [Line Items]
Assets
Liabilities
Revenue
Cost/ expenses	(1,641)	(1,384)	(1,422)
State Of Parana [Member] | Dividends Payable [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities	168,032	109,777
Revenue
Cost/ expenses
State Of Parana [Member] | CRC Transfer [member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities
Revenue			253,990
Cost/ expenses
State Of Parana [Member] | Energia Solidaria Program [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets	22,314	9,735
Liabilities
Revenue
Cost/ expenses
State Of Parana [Member] | Tarifa Rural Noturna Program [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets		8,353
Liabilities
Revenue
Cost/ expenses
State Of Parana [Member] | Employees Transferred [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets	382	305
Liabilities
Revenue
Cost/ expenses
State Of Parana [Member] | Meteorological Systemof Parana Simepar [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities	702	298
Revenue
Cost/ expenses	(8,748)	(7,422)	(10,759)
BNDES And BNDESPAR [member] | Dividends Payable [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities	212,455	76,684
Revenue
Cost/ expenses
BNDES And BNDESPAR [member] | Financing [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities	1,939,427	2,097,606
Revenue
Cost/ expenses	(180,030)	(190,881)	(174,210)
BNDES And BNDESPAR [member] | Debentures Wind Farms [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities	200,242	216,811
Revenue
Cost/ expenses	(25,036)	(28,085)	(32,249)
Sanepar [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets	19
Liabilities	82	448
Revenue	68
Cost/ expenses	(2,384)	(2,088)	(2,015)
Use Water Eithdrawn From Plants Reservoirs [Member] | Entities With Significant Influence [Member]
Entity Information [Line Items]
Assets
Liabilities
Revenue		485	477
Cost/ expenses
Voltalia Sao Miguel Do Gostoso [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	10
Liabilities
Revenue	115	112	102
Cost/ expenses
Voltalia Sao Miguel Do Gostoso [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets		1,032
Liabilities
Revenue
Cost/ expenses
Caiua Transmissora De Energia [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	326	313
Liabilities	228	1,400
Revenue	3,860	3,619	3,268
Cost/ expenses	(21,103)	(19,749)	(17,429)
Caiua Transmissora De Energia [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	2,737	5,486
Liabilities
Revenue
Cost/ expenses
Integracao Maranhense Transmissora [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets
Liabilities	49	120
Revenue
Cost/ expenses	(3,255)	(2,624)	(2,250)
Integracao Maranhense Transmissora [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	739	6,885
Liabilities
Revenue
Cost/ expenses
Matrincha Transmissora De Energia [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets
Liabilities	235	1,355
Revenue
Cost/ expenses	(17,326)	(15,751)	(13,185)
Matrincha Transmissora De Energia [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	14,022	41,577
Liabilities
Revenue
Cost/ expenses
Guaraciaba Transmissora De Energia [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets
Liabilities	111	671
Revenue
Cost/ expenses	(8,938)	(7,191)	(6,067)
Guaraciaba Transmissora De Energia [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	44,882	50,137
Liabilities
Revenue
Cost/ expenses
Paranaiba Transmissora De Energia [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets
Liabilities	155	869
Revenue
Cost/ expenses	(10,950)	(10,322)	(8,995)
Paranaiba Transmissora De Energia [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	8,360	5,400
Liabilities
Revenue
Cost/ expenses
Cantareira Transmissora De Energia [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets
Liabilities	119	660
Revenue
Cost/ expenses	(8,736)	(8,042)	(6,435)
Cantareira Transmissora De Energia [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	10,421	9,254
Liabilities
Revenue
Cost/ expenses
Mata De Santa Genebra Transmissao [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	2,180	3,236
Liabilities	259	1,401
Revenue	13,653	19,318	18,795
Cost/ expenses	(19,778)	(17,427)	(12,390)
Mata De Santa Genebra Transmissao [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets	13,837	13,333
Liabilities
Revenue
Cost/ expenses
Solar Parana [Member] | Dividends [Member] | Joint ventures [member]
Entity Information [Line Items]
Assets		48
Liabilities
Revenue
Cost/ expenses
Dona Francisca Energetica S A [Member] | Associates [member]
Entity Information [Line Items]
Assets	14	15
Liabilities	1,356	1,356
Revenue	177	174	164
Cost/ expenses	(15,345)	(16,089)	(16,239)
Dona Francisca Energetica S A [Member] | Dividends [Member] | Associates [member]
Entity Information [Line Items]
Assets	514	852
Liabilities
Revenue
Cost/ expenses
Fozdo Chopim Energetica Ltda [Member] | Associates [member]
Entity Information [Line Items]
Assets	312	302
Liabilities
Revenue	3,705	3,493	3,010
Cost/ expenses
Administrative Property Rental [Member] | Other related parties [member]
Entity Information [Line Items]
Assets
Liabilities	120,451	102,410
Revenue
Cost/ expenses	(10,091)	(10,713)	(6,827)
Pension And Healthcare Plans [Member] | Other related parties [member]
Entity Information [Line Items]
Assets
Liabilities	1,484,243	1,070,037
Revenue
Cost/ expenses
Lactec [Member] | Other related parties [member]
Entity Information [Line Items]
Assets	3	3
Liabilities	323	1,131
Revenue	462	645	594
Cost/ expenses	(5,706)	(5,004)	(3,900)
Tecpa [Member] | Other related parties [member]
Entity Information [Line Items]
Assets
Liabilities
Revenue	2,030	2,021	2,014
Cost/ expenses
Celepa [Member] | Other related parties [member]
Entity Information [Line Items]
Assets
Liabilities
Revenue	1,113	719
Cost/ expenses	(26)	(11)	(8)
Assembleia Legislativa Do Parana [Member] | Other related parties [member]
Entity Information [Line Items]
Assets
Liabilities
Revenue	319	300
Cost/ expenses
Portos Do Parana [Member] | Other related parties [member]
Entity Information [Line Items]
Assets
Liabilities
Revenue	5,070	5,552	3,094
Cost/ expenses

Related Party Transactions (D_2

Related Party Transactions (Details 1) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Caiua Transmissora [Member]
IfrsStatementLineItems [Line Items]
Operation	Financing BNDES
Final maturity	02.15.2029
Amount approved	R$ 84600
Balance	R$ 19164
Interest	49%
Cantareira Transmissora De Energia [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	08.15.2032
Amount approved	R$ 100000
Balance	R$ 85553
Interest	49%
Cantareira Transmissora De Energia 1 [Member]
IfrsStatementLineItems [Line Items]
Operation	Financing
Final maturity	09.15.2032
Amount approved	R$ 426834
Balance	R$ 342289
Guaraciaba Transmissora [Member]
IfrsStatementLineItems [Line Items]
Operation	Financing BNDES
Final maturity	01.15.2031
Amount approved	R$ 440000
Balance	R$ 266747
Interest	49%
Guaraciaba Transmissora 1 [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	12.15.2030
Amount approved	R$ 118000
Balance	R$ 116415
Matrincha Transmissora [Member]
IfrsStatementLineItems [Line Items]
Operation	Financing BNDES
Final maturity	06.15.2029
Amount approved	R$ 691440
Balance	R$ 257159
Interest	49%
Matrincha Transmissora 1 [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	06.15.2029
Amount approved	R$ 180000
Balance	R$ 173946
Matrincha Transmissora 2 [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	12.15.2038
Amount approved	R$ 135000
Balance	R$ 157013
I M T E Transmissora [Member]
IfrsStatementLineItems [Line Items]
Operation	Financing
Final maturity	02.12.2029
Amount approved	R$ 142150
Balance	R$ 35807
Interest	49%
Mata De Santa Genebra [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	11.15.2030
Amount approved	R$ 210000
Balance	R$ 1707706
Interest	50.10%
Mata De Santa Genebra 1 [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	11.15.2041
Amount approved	R$ 1500000
Paranaiba Transmissora [Member]
IfrsStatementLineItems [Line Items]
Operation	Financing
Final maturity	10.15.2030
Amount approved	R$ 606241
Balance	R$ 373142
Interest	24.50%
Paranaiba Transmissora 1 [Member]
IfrsStatementLineItems [Line Items]
Operation	Debentures
Final maturity	03.15.2028
Amount approved	R$ 120000
Balance	R$ 75141

Related Party Transactions (D_3

Related Party Transactions (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2018
IfrsStatementLineItems [Line Items]
Settled amount			R$ 159274
Principal interest			R$ 158849
Copel COM [member] | Energy Sale Contracts [Member]
IfrsStatementLineItems [Line Items]
Purchase commitments	R$ 31971	R$ 47935
Sales commitments	216,029	25,050
Copel Comercializacao SA [member] | Financial guarantee contracts [member]
IfrsStatementLineItems [Line Items]
Provision of guarantees or collateral by entity, related party transactions	4,492	4,449
Copel Geracaoe Transmissao SA [member] | Financial guarantee contracts [member]
IfrsStatementLineItems [Line Items]
Provision of guarantees or collateral by entity, related party transactions	R$ 602520	R$ 329725

Commitments (Details)

Commitments (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Energy Purchase And Transportation Contracts [Member]
IfrsStatementLineItems [Line Items]
Commitments	R$ 102523854	R$ 108768267
Acquisition Of Assets For Electricity Distribution [Member]
IfrsStatementLineItems [Line Items]
Commitments	R$ 1741146	R$ 1187336

Insurance (Details)

Insurance (Details) R$ in Thousands	12 Months Ended
	Dec. 31, 2023 BRL (R$)
Operational Risks HPP Baixo Lguacu [member]
IfrsStatementLineItems [Line Items]
End of term	05.31.2024
Insured amount	R$ 2406243
Operational Risks HPP Governador Jayme Canet Junior [member]
IfrsStatementLineItems [Line Items]
End of term	01.21.2025
Insured amount	R$ 2316006
Operational Risks Cutia And Bento Miguel [member]
IfrsStatementLineItems [Line Items]
End of term	03.29.2024
Insured amount	R$ 2209803
Named Perils [Member]
IfrsStatementLineItems [Line Items]
End of term	08.24.2024
Insured amount	R$ 1935938
Operational Risks HPP Colider [member]
IfrsStatementLineItems [Line Items]
End of term	12.01.2024
Insured amount	R$ 1892320
Operational Risks Aventura E SRMN [member]
IfrsStatementLineItems [Line Items]
End of term	11.28.2024
Insured amount	R$ 1092864
Operational Risks Ventos de Serrado Mel II e IV [member]
IfrsStatementLineItems [Line Items]
End of term	11.28.2024
Insured amount	R$ 1086211
Operational Risks Brisa Potiguar [Member]
IfrsStatementLineItems [Line Items]
End of term	08.25.2024
Insured amount	R$ 1039962
Operational Risks Elejor [Member]
IfrsStatementLineItems [Line Items]
End of term	09.07.2024
Insured amount	R$ 901950
Fire Company Owned And Rented Facilities [Member]
IfrsStatementLineItems [Line Items]
End of term	08.24.2024
Insured amount	R$ 787464

Additional information to the_2

Additional information to the Statement of Cash Flows (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Contract assets	R$ 171678	R$ 175783
Right-of-use assets	82,886	123,691
Purchases Made In Installments And Not Settled [Member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment acquisitions	R$ 3636	R$ 8055

Assets held for sale and Disc_3

Assets held for sale and Discontinued operations (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Assets classified as held for sale
Cash and cash equivalents	R$ 5634623	R$ 2678457	R$ 3472845
Trade accounts receivable	3,761,170	3,342,050
Inventories	174,726	194,850
Judicial deposits	634,712	632,458
Other receivables	2,819,255	2,278,293
Contract assets	284,616	220,660
Property, plant and equipment	10,825,421	10,069,468
Intangible assets	11,170,089	10,277,727
Right-of-use asset	252,600	261,380
Assets held for sale	1,462,929
Liabilities associated with assets classified as held for sale
Payroll, social charges and accruals	927,538	252,789
Accounts payable to suppliers	2,154,430	2,090,022
Taxes due	346,083	303,606
Debentures	1,225,649	1,346,347
Dividend payable	464,147	482,325
Post-employment benefits	85,833	73,814
Lease liability	270,442	273,756	R$ 212734
Provisions for legal claims	336,000
Other accounts payable	859,456	R$ 601619
Consolidated One [Member]
Assets classified as held for sale
Cash and cash equivalents	123,791
Trade accounts receivable	82,954
Inventories	5,383
Current recoverable taxes and deferred taxes	117,359
Judicial deposits	102
Other receivables	74,400
Contract assets	44,039
Property, plant and equipment	293,751
Intangible assets	709,661
Right-of-use asset	11,489
Assets held for sale	1,462,929
Liabilities associated with assets classified as held for sale
Payroll, social charges and accruals	10,154
Accounts payable to suppliers	61,618
Taxes due	51,602
Debentures	284,202
Dividend payable	20,023
Post-employment benefits	9,326
Lease liability	11,573
Provisions for legal claims	27,366
Other accounts payable	57,400
Liabilities associated with assets classified as held for sale	R$ 533264

Assets held for sale and Disc_4

Assets held for sale and Discontinued operations (Details 1) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Selling expenses	R$ 152638	R$ 175669	R$ 186682
General and administrative expenses	(1,078,037)	(733,695)	(870,858)
Other operational income (expenses)	(1,203,326)	(1,980,985)	658,482
Consolidated One [Member]
IfrsStatementLineItems [Line Items]
Net operating revenue	977,149	1,392,380	3,236,450
Operating costs	(692,718)	(1,322,823)	(2,430,995)
Gross profit	284,431	69,557	805,455
Selling expenses	(11,451)	(11,071)	(25,061)
General and administrative expenses	(59,410)	(70,026)	(69,916)
Other operational income (expenses)	(14,903)	(20,996)	(44,656)
Total expenses	(85,764)	(102,093)	(139,633)
Profit (loss) before financial results and taxes	198,667	(32,536)	665,822
Financial results	455	39,847	(6,744)
Operating profit (loss)	199,122	7,311	659,078
Income tax and social contribution	(7,621)	(81,977)	(128,756)
Net income (loss)	191,501	(74,666)	530,322
Gain on the share sales operation			1,723,913
Income tax on sales gains			(446,716)
Deferred income tax on sales gains			(160,818)
Net income (loss) from discontinued operations	191,501	(74,666)	1,646,701
Other comprehensive income from discontinued operations	1,650	1,330	(152)
Comprehensive income from discontinued operations	R$ 193151	R$ 73336	R$ 1646549

Assets held for sale and Disc_5

Assets held for sale and Discontinued operations (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Result of discontinued operations attributed to shareholders of the parent company	R$ 100733	R$ 125812	R$ 1510688
Consolidated One [Member]
IfrsStatementLineItems [Line Items]
Result of discontinued operations attributed to shareholders of the parent company	100,733	(125,812)	1,510,688
Result of discontinued operations attributed to non-controlling shareholders	67,485	37,521	112,360
Total discontinued operation	168,218	(88,291)	1,623,048
( + ) Elimination of intercompany costs/expenses	23,283	13,625	23,653
Consolidated results of discontinued operations	R$ 191501	R$ 74666	R$ 1646701

Assets held for sale and Disc_6

Assets held for sale and Discontinued operations (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Net income	R$ 191501	R$ 74666	R$ 1646701
NET CASH USED FROM INVESTING ACTIVITIES	(3,135,091)	(2,774,996)	31,908
Issue of Debentures	(2,900,000)	(1,500,000)	(3,000,000)
Payments of principal - debentures	1,193,910	2,051,481	1,831,809
Amortization of principal of lease liabilities	(69,293)	(57,212)	(48,785)
Dividends and interest on own capital paid	(750,371)	(2,167,769)	(3,847,563)
Cash flows from financing activities	2,696,572	(1,922,041)	(2,884,427)
Consolidated One [Member]
IfrsStatementLineItems [Line Items]
Net income	191,501	(74,666)	1,646,701
Adjustments to reconcile net income	(12,547)	306,736	(1,267,411)
Changes in assets and liabilities	14,108	(2,709)	82,575
Debentures - interest due and paid	(10,423)		(17,549)
Taxes and charges paid	(57,165)	(51,534)	83,579
Cash flows from operational activities	125,474	177,827	527,895
Financial investments	(144)	22,967	(14,846)
Additions to contract assets, property, plant and equipment and intangible assets	(35,380)	(580,969)	(76,762)
Disposal Copel Telecom receipt			2,506,837
NET CASH USED FROM INVESTING ACTIVITIES	(35,524)	(558,002)	2,415,229
Issue of Debentures	294,045		(20,239)
Payments of principal - debentures	(18,437)		(2,485)
Amortization of principal of lease liabilities	(3,041)	(2,988)	(1,850)
Dividends and interest on own capital paid	(195,890)		(26,755)
Cash flows from financing activities	76,677	(2,988)	(51,329)
Changes in cash and cash equivalents	R$ 166627	R$ 383163	R$ 2891795

Assets held for sale and Disc_7

Assets held for sale and Discontinued operations (Details Narrative) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 14, 2023	Sep. 30, 2023	Dec. 31, 2022	Aug. 03, 2021
IfrsStatementLineItems [Line Items]
Contingent liabilities	R$ 3073462			R$ 3736829
Copel [Member]
IfrsStatementLineItems [Line Items]
Percentage of equity value			81.20%
Investment amount			R$ 290662
Investment received		R$ 14533
Copel Ge T [Member]
IfrsStatementLineItems [Line Items]
Investment received		R$ 43599
Copel Telecommunicacoes S A [Member]
IfrsStatementLineItems [Line Items]
Transfer of assets and liabilities					R$ 2506837
UEG Araucaria Ltd [member]
IfrsStatementLineItems [Line Items]
Contingent liabilities	300,727
Purchase gas	5,179,773
Social contribution	R$ 149391

Subsequent events (Details Narr

Subsequent events (Details Narrative) - BRL (R$) R$ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Payment of Installment		R$ 672000
Provision amount			R$ 629056
Nonadjusting Event [Member]
IfrsStatementLineItems [Line Items]
Payment of Installment	R$ 336000

Condensed individual financia_3

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	R$ 5634623	R$ 2678457	R$ 3472845
Bonds and securities	4,763	93
Dividends receivables (41.5.3)	1,942,406	824,143
Other current receivables	949,732	897,380
Income tax and social contribution	315,218	355,065
Receivable from related parties (41.5.1)	1,336	1,135
Total current assets	13,715,730	9,327,249
Noncurrent assets
Other temporary investments	31,728	25,619
Judicial deposits	634,712	632,458
Other current receivables	9,354	8,603
Deferred tax assets	1,757,688	1,644,299	963,259
Other noncurrent recoverable taxes	2,256,156	2,627,293
Investments (41.5.2)	3,511,797	3,325,731	3,042,134
Property, Plant and Equipment, net	10,825,421	10,069,468
Intangible Assets	11,170,089	10,277,727
Right-of-use asset	252,600	261,380
Total non current assets	42,103,344	40,376,451
Current liabilities
Payroll, social charges and accruals	927,538	252,789
Accounts payable to suppliers	2,154,430	2,090,022
Income tax and social contribution	132,979	156,191
Other taxes due	346,083	303,606
Dividends payable	464,147	482,325
Post employment benefits	85,833	73,814
Lease liability	49,742
Other accounts payable	859,456	601,619
Total current liabilities	9,309,433	7,156,597
Noncurrent liabilities
Other taxes due	612,093	633,491
Post employment benefits	1,398,410	996,223
Lease liability	220,700
Other accounts payable	579,070	645,234
Provisions for legal claims (41.5.4)	336,000
Total noncurrent liabilities	22,317,974	21,415,878
Equity
Share capital	12,821,758	10,800,000
Equity valuation adjustments	307,050	593,382	426,170	R$ 353349
Legal reserves	1,625,628	1,512,687
Additional dividends proposed	131,211
Total Equity	24,191,667	21,131,225	R$ 22175235	R$ 20250518
Total liabilities and equity	55,819,074	49,703,700
Companhia Paranaense De Energia Copel [Member]
Current assets
Cash and cash equivalents	2,231,413	199,877
Bonds and securities	93	93
Dividends receivables (41.5.3)	1,942,406	824,143
Other current receivables	2,431	977
Income tax and social contribution	113,532	107,523
Prepaid expenses	1,897	855
Receivable from related parties (41.5.1)	54	47,404
Other	4,291,826	1,180,872
Assets held for sale	528,195
Total current assets	4,820,021	1,180,872
Noncurrent assets
Other temporary investments	31,728	25,619
Judicial deposits	143,371	138,747
Other current receivables	18	18
Deferred tax assets	359,485	333,877
Other noncurrent recoverable taxes	41,078	39,810
Receivables from related parties (41.5.1)	35,507
Other non current assets	611,187	538,071
Investments (41.5.2)	19,906,237	20,339,344
Property, Plant and Equipment, net	8,424	7,948
Intangible Assets	6,336	4,724
Right-of-use asset	6,692	4,586
Total non current assets	20,538,876	20,894,673
Total assets	25,358,897	22,075,545
Current liabilities
Payroll, social charges and accruals	30,608	6,605
Related parties (41.5.1)	1,838	1,838
Accounts payable to suppliers	4,530	5,373
Income tax and social contribution	183
Other taxes due	476	28,690
Dividends payable	464,147	344,251
Post employment benefits	3,842	2,957
Lease liability	405	436
Other accounts payable	15,136	558
Provisions for legal claims	336,000
Total current liabilities	857,165	390,708
Noncurrent liabilities
Related parties (41.5.1)	5,851	5,851
Other taxes due	4,030	3,676
Post employment benefits	47,537	23,890
Lease liability	6,681	4,373
Other accounts payable	25,297	25,241
Provisions for legal claims (41.5.4)	526,183	804,442
Total noncurrent liabilities	615,579	867,473
Equity
Share capital	12,821,758	10,800,000
Equity valuation adjustments	307,050	593,382
Legal reserves	1,625,628	1,512,687
Retained earnings	9,000,506	7,911,295
Additional dividends proposed	131,211
Accumulated profit
Total Equity	23,886,153	20,817,364
Total liabilities and equity	R$ 25358897	R$ 22075545

Condensed individual financia_4

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 1) - BRL (R$) R$ / shares in Units, R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating revenues (expenses)
General and administrative expenses	R$ 1078037	R$ 733695	R$ 870858
Discontinued operations
Net income	R$ 2327168	R$ 1149321	R$ 5048602
Ordinary shares [member]
Basic and diluted net earning per share attributed to controlling shareholders - continuing operations - expressed in Brazilian Reais
Basic earnings loss per share from continuing operations	R$ 0.75215	R$ 0.43170	R$ 1.09201
Diluted earnings loss per share from continuing operations	0.75215	0.43170	1.09201
Basic and diluted net earning per share attributed to controlling shareholders - expressed in Brazilian Reais
Basic earnings loss per share	0.78574	0.38839	1.61429
Diluted earnings loss per share	0.78574	0.38839	1.61429
Class A Preferred Shares [member]
Basic and diluted net earning per share attributed to controlling shareholders - continuing operations - expressed in Brazilian Reais
Basic earnings loss per share from continuing operations	0.87237	0.55106	1.28802
Diluted earnings loss per share from continuing operations	0.87237	0.55106	1.28802
Basic and diluted net earning per share attributed to controlling shareholders - expressed in Brazilian Reais
Basic earnings loss per share	0.90931	0.50343	1.86252
Diluted earnings loss per share	0.90931	0.50343	1.86252
Class B Preferred Shares [member]
Basic and diluted net earning per share attributed to controlling shareholders - continuing operations - expressed in Brazilian Reais
Basic earnings loss per share from continuing operations	0.76906	0.46509	1.38297
Diluted earnings loss per share from continuing operations	0.76906	0.46509	1.38297
Basic and diluted net earning per share attributed to controlling shareholders - expressed in Brazilian Reais
Basic earnings loss per share	0.80600	0.41745	1.95747
Diluted earnings loss per share	R$ 0.80600	R$ 0.41745	R$ 1.95747
Companhia Paranaense De Energia Copel [Member]
Operating revenues (expenses)
General and administrative expenses	R$ 177097	R$ 111665	R$ 126172
Other revenues (expenses), net	(38,990)	(441,601)	(86,344)
Result of equity in investees	2,332,609	1,746,263	3,364,033
Total Operating revenues (expenses)	2,116,522	1,192,997	3,151,517
Operating income before financial results	2,116,522	1,192,997	3,151,517
Financial income (expenses)
Financial revenues	145,881	57,658	304,809
Financial expenses	(115,669)	(177,375)	(112,332)
Total Financial income (expenses)	30,212	(119,717)	192,477
Operating income	2,146,734	1,073,280	3,343,994
Income tax and social contribution
Income tax and social contribution	(5,737)		67,641
Deferred income tax and social contribution	17,080	164,539	30,250
Total Income tax and social contribution	11,343	164,539	97,891
Net income from continuing operations	2,158,077	1,237,819	3,441,885
Discontinued operations
Net income (loss) from discontinued operations	100,733	(125,812)	1,510,688
Net income	R$ 2258810	R$ 1112007	R$ 4952573

Condensed individual financia_5

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 2) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Entity Information [Line Items]
NET INCOME	R$ 2327168	R$ 1149321	R$ 5048602
Companhia Paranaense De Energia Copel [Member]
Entity Information [Line Items]
NET INCOME	2,258,810	1,112,007	4,952,573
Other comprehensive income
Post employment benefits	(25,082)	(11,336)	(3,257)
Post employment benefits - equity	(234,283)	209,991	154,751
Taxes on other comprehensive income	8,528	3,854	1,107
Adjustments related to financial assets - equity	(2,942)	4,757
Total comprehensive income, net of taxes	(253,779)	207,266	152,601
TOTAL COMPREHENSIVE INCOME	R$ 2005031	R$ 1319273	R$ 5105174

Condensed individual financia_6

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 3) - BRL (R$) R$ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flow from investing activities
Additions in investments	R$ 10780	R$ 4829	R$ 30970
Additions to intangible	13,388	8,319	4,546
Net cash used in investing activities from continuing operations	(3,099,567)	(2,216,994)	(2,383,321)
Net cash generated by investment activities from discontinued operations	(35,524)	(558,002)	2,415,229
NET CASH USED FROM INVESTING ACTIVITIES	(3,135,091)	(2,774,996)	31,908
Cash flow from financing activities
Net cash used in financing activities	2,696,572	(1,922,041)	(2,884,427)
Cash and cash equivalents at the beginning of the period	2,678,457	3,472,845
Cash and cash equivalents at the end of the period	5,634,623	2,678,457	3,472,845
Consolidated One [Member]
IfrsStatementLineItems [Line Items]
Net cash generated from operating activities	811,605	3,079,427	2,892,312
Cash flow from investing activities
Financial investments	(6,109)	(5,636)	2,399
Loans and financing granted to related parties	(236,024)	(146,063)
Receipt of loans and financing granted to related parties	282,087	100,000	33,899
Additions in investments	(61,950)	(4,829)	(503,202)
Capital reduction of investees.			82,330
Additions to property, plant and equipment	(1,659)	(4,436)	(1,847)
Additions to intangible	(1,742)	(1,592)	(1,771)
Net cash used in investing activities from continuing operations	(25,397)	(62,556)	(388,192)
Net cash generated by investment activities from discontinued operations	(35,000)		2,506,837
NET CASH USED FROM INVESTING ACTIVITIES	(60,397)	(62,556)	2,118,645
Cash flow from financing activities
Amortization of principal - loans and financing		(774,899)
Amortization of principal - debentures		(500,000)	(300,000)
Amortization of principal - Lease liabilities	(512)	(378)	(317)
Amortization of principal of related parties liabilities			(280,000)
Dividends and interest on capital paid	(750,371)	(2,167,769)	(3,847,288)
Net cash used in financing activities	(750,883)	(3,443,046)	(4,427,605)
Total effects on cash and cash equivalents	325	(426,175)	583,352
Cash and cash equivalents at the beginning of the period	199,877	626,052	42,700
Cash and cash equivalents at the end of the period	2,231,413	199,877	626,052
Change in cash and cash equivalents	R$ 2031536	R$ 426175	R$ 583352

Condensed individual financia_7

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 4) - Companhia Paranaense De Energia Copel [Member] - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Related parties assets	R$ 35561	R$ 47404
Related parties liabilities	7,689	7,689
Structure Sharing [Member]
IfrsStatementLineItems [Line Items]
Related parties assets	54
Related parties liabilities	1,838	1,838
Jandaira Wind Complex Loan Agreement [Member]
IfrsStatementLineItems [Line Items]
Related parties assets		47,404
U E G A Loan Agreement [Member]
IfrsStatementLineItems [Line Items]
Related parties assets	35,507
Elejor Advance [Member]
IfrsStatementLineItems [Line Items]
Related parties liabilities	R$ 5851	R$ 5851

Condensed individual financia_8

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 5) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Investments	R$ 19906237	R$ 20339344
Copel Geracaoe Transmissao [Member]
IfrsStatementLineItems [Line Items]
Investments	12,551,604	12,790,070
Copel Distribuicao [Member]
IfrsStatementLineItems [Line Items]
Investments	6,782,865	6,610,274
Copel Servicos [Member]
IfrsStatementLineItems [Line Items]
Investments	54,323	8,635
Copel Comercializacao [Member]
IfrsStatementLineItems [Line Items]
Investments	342,204	418,780
U E G Araucaria [Member]
IfrsStatementLineItems [Line Items]
Investments		55,414
Compagas [Member]
IfrsStatementLineItems [Line Items]
Investments		284,135
Elejor [Member]
IfrsStatementLineItems [Line Items]
Investments	9,235	9,990
Other [member]
IfrsStatementLineItems [Line Items]
Investments	R$ 166006	R$ 162046

Condensed individual financia_9

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 6) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Dividends receivable	R$ 1942406	R$ 824143
Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	1,942,406	824,143
Copel Geracaoe Transmissao [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	1,274,433	372,899
Copel Distribuicao [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	460,904	265,574
Copel Comercializacao [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	185,341	39,626
Compagas [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	12,400	136,246
U E G Araucaria [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	8,756	7,746
Voltalia [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable		1,032
Dona Francisca [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	514	831
Solar Parana [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable		48
Other Investments 1 [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Dividends receivable	R$ 58	R$ 141

Condensed individual financi_10

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 7) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Provisions	R$ 1828916	R$ 2037599	R$ 1597365
Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Provisions	862,183	804,442
Tax Claim [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Provisions	167,062	159,235
Labor [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Provisions	4,812	3,514
Employee Benefits [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Provisions	290	745
Civil [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Provisions	R$ 690019	R$ 640948

Condensed individual financi_11

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 8) - BRL (R$) R$ in Thousands	Dec. 31, 2023	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
Restricted net assets	R$ 20363311	R$ 20230455
Copel Geracoe Transmissao S A [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Restricted net assets	12,748,168	12,790,070
Copel Distribuicao SA [member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Restricted net assets	6,782,866	6,610,274
Compagas [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Restricted net assets	514,666	557,130
U E G Araucaria [Member] | Companhia Paranaense De Energia Copel [Member]
IfrsStatementLineItems [Line Items]
Restricted net assets	R$ 317611	R$ 272981

Condensed individual financi_12

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details 9) R$ in Thousands	Dec. 31, 2023 BRL (R$)
IfrsStatementLineItems [Line Items]
Undiscounted settlement values	R$ 4530
Less Than 1 Month [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values	4,522
One To Three Month [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values	8
Three Months To One Year [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values
One To Five Years [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values
Over Five Month [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values
Suppliers [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values	4,530
Suppliers [Member] | Less Than 1 Month [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values	4,522
Suppliers [Member] | One To Three Month [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values	8
Suppliers [Member] | Three Months To One Year [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values
Suppliers [Member] | One To Five Years [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values
Suppliers [Member] | Over Five Month [Member]
IfrsStatementLineItems [Line Items]
Undiscounted settlement values

Condensed individual financi_13

Condensed individual financial information of Companhia Paranaense de Energia - Copel (Details Narrative) - BRL (R$) R$ in Thousands				1 Months Ended		12 Months Ended
	Jul. 04, 2023	Feb. 27, 2023	May 17, 2022	Dec. 31, 2023	Oct. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Jandaira Complex Loan Agreement [Member]
IfrsStatementLineItems [Line Items]
Loan amount			R$ 49400
Loan transferred			R$ 49087
Financial income						R$ 4327	R$ 1313
U E G Araucaria Loan Agreement [Member]
IfrsStatementLineItems [Line Items]
Loan amount	R$ 49500
Loan transferred					R$ 15000
Financial income				R$ 20000		410
Copel D I S Loan Agreement [Member]
IfrsStatementLineItems [Line Items]
Loan amount		R$ 400000
Loan transferred		R$ 233000
Financial income						R$ 9659