The Fiscal Council of Copel Distribuição S.A. is a standing body, whereas the Fiscal Councils of Copel Geração e Transmissão S.A., Copel Comercialização S.A., and Copel Serviços S.A. are non-standing bodies.

When established, the Fiscal Councils consist of three regular members and three alternate members, elected by the General Shareholders’ Meeting, with a term of office extending until the Ordinary General Shareholders’ Meeting held after their election. The composition, operation, and powers of the Fiscal Councils of the Wholly-Owned Subsidiaries are set forth in their Bylaws and in the Internal Rules of Procedure of the Fiscal Councils.