EDP – Energias do Brasil S.A. Interim Accounting Information

Period ended June 30, 2020 EDP - ENERGIAS DO BRASIL S.A. BALANCE SHEETS AT (In thousands of reais)

Parent Company Consolidated Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 ASSETS Current assets Cash and cash equivalents 6 422,814 648,479 2,935,649 2,638,610 Securities receivable - 1,183 523 - - Securities 7 - - 328,301 135,263 Accounts receivable 8 - - 2,428,880 2,625,935 Recoverable income tax and social contribution 10 25,452 25,322 149,489 123,282 Other recoverable taxes 10 39,881 40,028 651,750 670,383 Loans receivable 12 260,357 116,191 - - Dividends receivable 14 958,107 398,228 39,197 22,521 Inventories 13 - - 241,053 168,719 Pledges and restricted deposits - 222 222 133,835 130,910 Sectorial financial assets 9 - - 327,067 227,979 Concession assets 19 - - 54,518 17,405 Other receivables 15 16,304 17,086 259,754 222,187 1,724,320 1,246,079 7,549,493 6,983,194 Non-current assets held for sale 16 - 244,536 - 341,781 Total current assets 1,724,320 1,490,615 7,549,493 7,324,975

Non-current assets Securities receivable - 25,698 25,292 - - Concession assets 19 - - 3,858,738 3,200,239 Indemnifiable financial assets 20 - - 3,147,051 3,000,631 Accounts receivable 8 - - 87,726 100,545 Securities 7 - - 1,750 1,750 Recoverable income tax and social contribution 10 33,320 31,296 89,400 93,761 Other recoverable taxes 10 12,961 71,090 1,636,348 1,663,011 Deferred taxes 11 - - 723,071 741,695 Loans receivable 12 111,781 109,597 27,585 26,186 Advance for future capital increase 12 21,900 109,020 - - Pledges and restricted deposits - 11,712 11,433 420,498 402,367 Sectorial financial assets 9 - - 35,416 131,430 Other receivables 15 17,507 24,679 48,380 61,714 234,879 382,407 10,075,963 9,423,329

Investments 17 8,782,396 8,514,980 1,963,154 2,097,673 Investment properties 9,484 9,484 11,456 11,552 Property, plant and equipment 21 22,859 27,460 6,353,536 6,306,057 Intangible assets 22 31,077 30,641 2,261,364 2,325,483 8,845,816 8,582,565 10,589,510 10,740,765 Total non-current assets 9,080,695 8,964,972 20,665,473 20,164,094

TOTAL ASSETS 10,805,015 10,455,587 28,214,966 27,489,069

See the accompanying notes to the interim accounting information.

EDP - ENERGIAS DO BRASIL S.A. BALANCE SHEETS AT (In thousands of reais)

Parent Company Consolidated Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 LIABILITIES Current liabilities Suppliers 23 19,008 13,970 1,727,019 2,104,901 Income tax and social contribution payable 10 - - 75,115 43,760 Other taxes payable 10 18,998 71,276 463,863 493,977 Deferred taxes 11 - - 1,610 1,501 Dividends 14 324,786 324,790 417,309 399,596 Debentures 24 251,163 63,400 1,338,641 1,371,206 Loans, financing and debt charges 25 - - 1,663,069 617,472 Post-employment benefits 26 30 26 48,128 46,631 Sectorial charges 27 - - 115,683 98,155 Use of Public Property - - - 30,343 29,326 Refund for unavailability 28 9,595 62,622 Provisions 29 - - 90,416 81,470 Other accounts payable 15 54,875 56,836 332,560 306,483 668,860 530,298 6,313,351 5,657,100 Non-current liabilities held-for-sale 16 - - - 76,427 Total current liabilities 668,860 530,298 6,313,351 5,733,527

Non-current liabilities Other taxes payable 10 21,874 21,859 341,943 355,648 Deferred taxes 11 207,486 208,597 835,672 730,780 Debentures 24 248,344 431,137 4,317,809 4,816,515 Loans, financing and debt charges 25 - - 1,831,801 1,659,645 Post-employment benefits 26 - - 832,238 868,652 Sectorial charges 27 - - - 8,803 Advance for future capital increase 12 - - - 10,000 Use of Public Property - - - 301,472 294,765 Provisions 29 11,639 11,611 495,087 482,377 Provision for unsecured liabilities 17 18,409 11,046 18,409 11,046 Sectorial financial liabilities 9 - - 2,077,330 2,099,003 Other accounts payable 15 5,209 11,992 76,710 86,711 Total non-current liabilities 512,961 696,242 11,128,471 11,423,945

SHAREHOLDERS' EQUITY Capital 30.1 5,502,716 4,682,716 5,502,716 4,682,716 Capital reserves 30.2 139,305 139,578 139,305 139,578 Profit reserves 30.2 4,239,602 5,059,602 4,239,602 5,059,602 Other comprehensive income 30.3 (735,668) (620,694) (735,668) (620,694) Treasury shares - (31,034) (32,155) (31,034) (32,155) Retained earnings 508,273 - 508,273 - 9,623,194 9,229,047 9,623,194 9,229,047 Non-controlling shareholders 30.4 - - 1,149,950 1,102,550 Total shareholders' equity 9,623,194 9,229,047 10,773,144 10,331,597

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY 10,805,015 10,455,587 28,214,966 27,489,069

See the accompanying notes to the interim accounting information.

 EDP - ENERGIAS DO BRASIL S.A. STATEMENTS OF INCOME PERIODS ENDED JUNE 30 (In thousands of reais, unless otherwise indicated)

Parent Company Consolidated Changes in the period Accumulated in the period Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Revenue 31 640 1,060 1,345 1,847 2,984,316 3,281,836 6,589,610 6,572,567 Costs 32 Electricity services cost - - - - (1,678,013) (1,685,170) (3,835,368) (3,333,951) Cost of production for electricity - - - - (6,143) (104,708) (63,717) (290,482) Cost of operation - - - - (278,985) (314,186) (569,980) (608,952) Cost of service rendered to third-parties - - - - (385,261) (606,352) (720,317) (1,044,219) - - - - (2,348,402) (2,710,416) (5,189,382) (5,277,604) Gross profit 640 1,060 1,345 1,847 635,914 571,420 1,400,228 1,294,963 Operating expenses and revenue Estimated loss from allowance for doubtful accounts - PECLD 32 - - - - (39,575) (36,945) (73,804) (59,769) General and administrative expenses 32 (22,155) (23,189) (46,870) (41,116) (148,874) (130,118) (300,577) (252,596) Other operating expenses and revenue 32 19 16,109 341 14,504 (27,512) (10,737) (62,905) (42,733) (22,136) (7,080) (46,529) (26,612) (215,961) (177,800) (437,286) (355,098) Result from equity interest 17 260,653 192,792 573,228 504,674 41,924 14,985 41,568 16,007 Income before financial result and taxes 239,157 186,772 528,044 479,909 461,877 408,605 1,004,510 955,872 Financial result 33 Financial income 6,924 20,477 17,437 40,489 72,729 269,364 167,747 364,445 Financial expenses (9,381) (18,831) (38,300) (36,888) (158,042) (385,305) (353,731) (585,360) (2,457) 1,646 (20,863) 3,601 (85,313) (115,941) (185,984) (220,915) Income before income taxes 236,700 188,418 507,181 483,510 376,564 292,664 818,526 734,957 Income taxes 34 Income tax and social contribution - current (24) - (24) - (84,574) (66,882) (187,699) (167,143) Deferred income tax and social contribution 562 542 1,116 1,085 (19,897) (12,669) (56,047) (8,514) 538 542 1,092 1,085 (104,471) (79,551) (243,746) (175,657) Net profit for the period 237,238 188,960 508,273 484,595 272,093 213,113 574,780 559,300

Attributable to controlling shareholders 237,238 188,960 508,273 484,595 237,238 188,960 508,273 484,595 Attributable to non-controlling shareholders 34,855 24,153 66,507 74,705

Earnings per share attributable to shareholders 35 Basic earnings per share (reais/shares) Common shares 0.39221 0.31224 0.84029 0.80074 0.39221 0.31224 0.84029 0.80074 Diluted earnings per share (reais/shares) Common shares 0.39234 0.31299 0.83628 0.79630 0.39234 0.31299 0.83628 0.79630

See the accompanying notes to the interim accounting information.

 EDP - ENERGIAS DO BRASIL S.A. STATEMENTS OF COMPREHENSIVE INCOME PERIODS ENDED JUNE 30 (In thousands of reais)

Parent Company Consolidated Changes in the period Accumulated in the period Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019

Net profit for the period 237,238 188,960 508,273 484,595 272,093 213,113 574,780 559,300

Other comprehensive results Items that will not be reclassified to profit or loss Actuarial gains and losses - Post-employment benefit plan - - - - 62,587 8,219 62,587 (10,390) Equity accounting on other comprehensive result of 40,199 15,878 (114,974) (20,245) 40,199 15,878 (114,974) (20,245) subsidiaries Deferred income tax and social contribution - - - - (21,279) (8,193) (21,279) 10,416 40,199 15,878 (114,974) (20,245) 81,507 15,904 (73,666) (20,219) Items that will be reclassified to profit or loss Cash flow hedge - - - - (1,680) (39) (1,680) (39) Deferred income tax and social contribution - - - - 571 13 571 13 - - - - (1,109) (26) (1,109) (26) Comprehensive result for the period 277,437 204,838 393,299 464,350 352,491 228,991 500,005 539,055

Attributable to controlling shareholders 277,437 204,838 393,299 464,350 277,437 204,838 393,299 464,350 Attributable to non-controlling shareholders - - - - 75,054 24,153 106,706 74,705

See the accompanying notes to the interim accounting information.

 EDP - ENERGIAS DO BRASIL S.A. STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (In thousands of reais)

6-month period ended June 30 Other Capital Treasury comprehensive Retained Total parent Non-controlling Total Capital reserves Profit reserves shares income earnings company shareholders consolidated Balances at December 31, 2018 4,682,716 136,733 4,110,950 (4,738) (401,954) - 8,523,707 1,150,874 9,674,581

Capital decrease (decrease) of subsidiary ------(30,650) (30,650) Equity valuation adjustment - (799) - - - - (799) 799 - Dividends to non-controlling shareholders ------(87,343) (87,343) Acquisition of own shares - - - (17,601) - - (17,601) - (17,601) Disposal of treasury shares - 626 - 455 - - 1,081 - 1,081 Initial adoption of CPC 47 of associated company - - - - - 1,474 1,474 - 1,474 Disposal of treasury shares – Share-based payment plan - 1,337 - - - - 1,337 - 1,337 Net income for the period - - - - - 484,595 484,595 74,705 559,300 Proposed additional dividends - - (37,187) - - - (37,187) - (37,187) Other comprehensive income ------Equity accounting on other comprehensive income of subsidiaries - - - - (20,245) - (20,245) - (20,245) Balances at June 30, 2019 4,682,716 137,897 4,073,763 (21,884) (422,199) 486,069 8,936,362 1,108,385 10,044,747

6-month period ended June 30 Other Capital Treasury comprehensive Retained Total parent Non-controlling Total Capital reserves Profit reserves shares income earnings company shareholders Consolidated Balances at December 31, 2019 4,682,716 139,578 5,059,602 (32,155) (620,694) - 9,229,047 1,102,550 10,331,597

Advance for future capital increase – AFAC ------10,000 10,000 Equity valuation adjustment - (799) - - - - (799) 799 - Dividends to non-controlling shareholders ------(29,906) (29,906) Stock options granted - 456 - - - - 456 - 456 Disposal of treasury shares - 70 - 1,121 - - 1,191 - 1,191 Net income for the period - - - - - 508,273 508,273 66,507 574,780 Profit retention reserve - - 251,314 - - - 251,314 - 251,314 Capital increase upon reversal of dividends 820,000 - (820,000) ------Complementary dividends - - (251,314) - - - (251,314) - (251,314) Other comprehensive income Equity accounting on other comprehensive income of subsidiaries - - - - (114,974) - (114,974) - (114,974) Balances at June 30, 2020 5,502,716 139,305 4,239,602 (31,034) (735,668) 508,273 9,623,194 1,149,950 10,773,144

See the accompanying notes to the interim accounting information.

 EDP - ENERGIAS DO BRASIL S.A. STATEMENTS OF CASH FLOWS SIX-MONTH PERIODS ENDED JUNE 30 (In thousands of reais)

Parent Company Consolidated Note 2020 2019 2020 2019 Cash flow from operating activities Income before income taxes 507,181 483,510 818,526 734,957 Adjustments for reconciliation of income to cash from operating activities - - - - Deferred taxes 5 10 54,520 83,614 Estimated loss from allowance for doubtful accounts - PECLD - - 73,646 59,769 Remuneration of concession assets - - (185,008) (153,850) Fair value of indemnifiable financial assets - - (28) (28,714) Securities receivable - inflation adjustment and adjustment to present value (1,066) (1,876) - - Depreciation and amortization 8,595 9,311 322,134 321,820 Residual value of property, plant and equipment and intangible assets written off 330 116 23,781 (643) Gains and losses in the disposal/decommission of assets and rights - - 4,631 (14,094) Interest and inflation adjustments of Loans receivable (5,096) (8,297) (5,283) (8,719) Sectorial financial assets and liabilities - - 25,311 174,457 Suppliers - inflation adjustment - Free Energy - - 2,218 3,592 Debt charges, inflation adjustments and adjustment to present value on loans, 25,096 36,685 207,623 313,646 financing and debentures Use of Public Property - inflation adjustment and adjustment to present value - - 22,853 21,696 Leases and rentals - inflation adjustment and adjustment to present value (447) 706 (1,542) 7,009 Provision for post-employment benefit plan - - 34,619 34,712 Provisions (reversals) and inflation adjustments for civil, tax and labor contingencies 831 (1,502) 39,725 41,256 Provisions for environmental permits - inflation adjustment and adjustment to present value - - 7,944 3,051 Adjustment to present value - - (1,716) (2,526) Income (loss) from ownership interest (573,228) (504,674) (41,568) (16,007) Sectoral charges – provision and inflation adjustment - - 17,433 20,557 Pledges and restricted deposits linked to lawsuits - inflation adjustment (106) (199) (6,499) (6,185) Taxes and social contributions - inflation adjustment (1,874) (3,321) (43,034) (193,226) Recognition (reversal) of provision – Reimbursement due to Unavailability - - (30,715) - Inflation adjustment - contingent consideration - - - (1,004) Amortization of risk premium - GSF - - 1,645 1,645 Other 3,318 1,337 4,548 7,360 (36,461) 11,806 1,345,764 1,404,173 (Increase) decrease in operating assets Accounts receivable - - 359,439 (252,087) Sectorial financial assets - - 14,502 260,849 Concession assets - - 16,088 - Recoverable income tax and social contribution 61,360 - 201,471 402,457 Other recoverable taxes (3,113) (14,247) (174,091) (849,193) Inventories - - (66,924) 48,842 Pledges and restricted deposits (173) (200) (7,618) (29,184) Income receivable - - 3,879 (3,895) Securities receivable - - 68 - Cash and cash equivalents - Investment held for sale - - - (46,119) Other operating assets 7,954 (17,192) 39,674 (33,834) 66,028 (31,639) 386,488 (502,164) Increase (decrease) in operating liabilities Suppliers 5,038 (8,404) (691,956) (44,805) Sectorial financial liabilities - - (64,560) 579,915 Income tax and social contribution payable (61,355) - (146,941) (99,434) Other taxes payable 8,817 (2,081) 150,898 55,873 Post-employment benefits - - (21,468) (21,014) Sectorial charges - - (11,251) (50,270) Provisions (803) (516) (33,520) (32,521) Refund for unavailability - Adomp - - - (317) Use of Public Property - - (15,129) (14,625) Other operating liabilities (7,408) (1,994) (29,255) 30,187 (55,711) (12,995) (863,182) 402,989 Cash (invested in) received from operating activities (26,144) (32,828) 869,070 1,304,998 Income tax and social contribution paid - - (141,014) (192,780)

Net cash (invested in) received from operating activities (26,144) (32,828) 728,056 1,112,218

Net cash from investing activities Disposal of investment - - - (4,296) Dividends and interest on own capital received 38,177 228,622 19,823 4,547 Securities - - (193,106) 10,227 Capital increase in subsidiaries (72,423) (22,100) (8,220) (3,000) Capital decrease in subsidiaries - 24,000 - - Additions to concession assets - - (619,123) (795,250) Additions to indemnifiable financial assets (3,016) (3,319) (3,491) (3,319) Additions to Property, plant and equipment and intangible assets - - (35,158) (14,340) Disposal of assets and rights - - 13 (370) Loans receivable (141,253) 120,520 (3,046) (2,021) Net cash (invested in) from investment activities (178,515) 347,723 (842,308) (807,822)

Cash flow from financing activities Pledges and restricted deposits - - (1,092) 1,011 Accounts received - 1,923 - - Decrease in net capital from issue cost - - - (16,000) Dividends and interest on own capital paid (4) (4) (12,240) (102,033) Funding of loans, financing and debentures - - 1,548,554 878,903 Amortization of principal of loans, financing, derivatives and debentures - - (935,635) (692,605) Payment of debt charges, net of derivatives (20,126) (22,496) (207,977) (223,545) Payment of principal and interest from leases (947) (1,801) (14,782) (11,619) Disposal of treasury shares 70 (16,520) 70 (16,520) Net cash (invested in) from financing activities 39.1 (21,007) (38,898) 376,898 (182,408)

Net decrease (increase) in cash and cash equivalents (225,666) 275,997 262,646 121,988

Cash and cash equivalents at the end of the period 422,813 1,183,981 2,935,648 2,325,380 Cash and cash equivalents at the beginning of the period 648,479 907,984 2,673,002 2,203,392 (225,666) 275,997 262,646 121,988

See the accompanying notes to the interim accounting information.

 EDP - ENERGIAS DO BRASIL S.A. STATEMENTS OF ADDED VALUE SIX-MONTH PERIODS ENDED JUNE 30 (In thousands of reais)

Parent company Consolidated 2020 2019 2020 2019 Generation of added value 4,622 19,720 9,271,597 9,082,375 Operating revenue 1,360 1,928 8,274,335 7,810,996 Estimated loss from allowance for doubtful accounts - PECLD - - (73,804) (59,769) Revenue related to the construction of company assets 3,016 3,319 36,750 33,066 Revenue from construction - - 766,021 1,153,345 Remuneration of concession assets - - 185,008 49,080 Restatement of indemnifiable financial assets - - 28 28,714 Other revenue 246 14,473 83,259 66,943 (-) Inputs acquired from third parties (24,641) (17,164) (5,443,227) (5,400,693) Costs of purchased energy - - (3,703,334) (3,160,570) Electricity network utilization charges - - (531,091) (493,196) Materials (815) (1,507) (44,286) (19,486) Raw material and inputs for production of electric power - - (65,330) (291,801) Third-party services (19,281) (12,496) (255,540) (260,987) Infrastructure construction cost - - (713,467) (1,036,324) Other operating costs (4,545) (3,161) (130,179) (138,329) Gross added value (20,019) 2,556 3,828,370 3,681,682 Retentions Depreciation and amortization (8,585) (9,017) (332,685) (331,041) Net generated value added (28,604) (6,461) 3,495,685 3,350,641 Added value received through transfers Financial income 18,215 42,347 190,183 410,284 Equity accounting result 573,228 504,674 41,568 16,007 Total added value payable 562,839 540,560 3,727,436 3,776,932 Distribution of added value Personnel Direct remuneration 12,683 13,346 157,692 157,456 Benefits 1,357 486 50,173 52,388 FGTS 724 (1,280) 12,763 11,900 Taxes, rates and contributions Federal 1,226 5,209 1,257,792 887,270 State 1 16 1,213,324 1,427,517 Municipal 131 818 10,770 8,805 Third-party capital remuneration Interest 38,300 36,888 445,994 667,487 Rentals 144 482 4,148 4,809 Remuneration of own capital Non-controlling interests - - 66,507 74,705 54,566 55,965 3,219,163 3,292,337 Retained earnings 508,273 484,595 508,273 484,595 562,839 540,560 3,727,436 3,776,932

See the accompanying notes to the interim accounting information.

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1 Operations EDP - Energias do Brasil S.A. (Company, Parent company or EDP - Energias do Brasil), corporation, publicly traded, incorporated on July 24, 2000, with head office in the municipality of São Paulo, has as its corporate purpose: (i) To participate in other companies as shareholder, or quotaholder, as well as render services in business and projects of the energy sector, in Brazil and/or abroad; (ii) managing energy generation, transmission, distribution and trading assets, in their various forms and categories; (iii) to study, plan, develop,, and implement projects in distribution, generation, transmission, and sales of electricity in all of its forms and descriptions; and (iv) to provide services for the electrical industry in Brazil or overseas. The Company’s shares, under code “ENBR3”, are recorded in the New Market, in the highest level of Corporate Governance of B3 S.A. - Brasil, Bolsa, Balcão. In addition, the Company’s shares are part of portfolios of the following B3: Bovespa index – Ibovespa; Electrical Energy Index - IEE; and corporate Sustainability Index - ISE. The Company has the following interests in subsidiaries, joint ventures and associated companies:

% interest 06/30/2020 12/31/2019 Companies Classification Consolidation Direct Indirect Direct Indirect Distribution EDP Espírito Santo Distribuição de Energia S.A. (EDP Espírito Subsidiary full 100.00 - 100.00 - Santo) EDP São Paulo Distribuição de Energia S.A. (EDP São Paulo) Subsidiary full 100.00 - 100.00 - Generation Energest S.A. (Energest) Subsidiary full 100.00 - 100.00 - Enerpeixe S.A. (Enerpeixe) Subsidiary full 60.00 - 60.00 - Investco S.A. (Investco) Subsidiary full - 40.78 - 40.78 Lajeado Energia S.A. (Lajeado) Subsidiary full 55.86 - 55.86 - Porto do Pecém Geração de Energia S.A. (Porto do Pecém) Subsidiary full 100.00 - 100.00 - Resende Engenharia e Assessoria Ltda. (Resende) Subsidiary full 100.00 - 100.00 -

Companhia Energética do Jari - (CEJA) Joint venture by the equity method 50.00 - 50.00 -

ECE Participações S.A. (ECE Participações) (i) Joint venture by the equity method by CEJA - - - 50.00 Empresa de Energia Cachoeira Caldeirão S.A. (Cachoeira Joint venture by the equity method 50.00 - 50.00 - Caldeirão) Empresa de Energia São Manoel S.A. (São Manoel) Joint venture by the equity method 33.334 - 33.334 -

Sales EDP Comercialização e Serviços de Energia Ltda. (EDP Subsidiary full Comercializadora) 100.00 - 100.00 - EDP Comercialização Varejista Ltda. (EDP Varejista) Subsidiary full 100.00 - 100.00 - Transmission EDP Transmissão Aliança SC S.A. (EDP Transmissão Aliança) Subsidiary full 90.00 - 90.00 - EDP Transmissão Litoral Sul S.A. (EDP Transmissão Litoral Sul) Subsidiary full - 100.00 - 100.00 (ii) EDP Transmissão MA I S.A. (EDP Transmissão MA I) Subsidiary full 100.00 - 100.00 - EDP Transmissão MA II S.A. (EDP Transmissão MA II) Subsidiary full 100.00 - 100.00 - EDP Transmissão S.A. (EDP Transmissão) Subsidiary full 100.00 - 100.00 - EDP Transmissão SP-MG S.A. (EDP Transmissão SP-MG) Subsidiary full 100.00 - 100.00 - Services EDP GRID Gestão de Redes Inteligentes de Distribuição S.A. Subsidiary full 100.00 - 100.00 - (EDP GRID) EDP Soluções em Energia S.A. (EDP Soluções) Subsidiary full - 100.00 - 100.00 Pecém Operação e Manutenção de Unidades de Geração Joint venture by the equity method 50.00 - 50.00 - Elétrica S.A. (Pecém OM)

Porto do Pecém Transportadora de Minérios S.A. (Pecém TM) Joint venture by the equity method 50.00 - 50.00 -

Other Associated company with Centrais Elétricas de Santa Catarina S.A. (Celesc) by the equity method 25.88 - 23.56 - significant influence EDP Ventures Brasil S.A. (EDP Ventures) Subsidiary full 100.00 - 100.00 -

Mabe Construções e Administração de Projetos Ltda. (Mabe) Joint venture by the equity method 50.00 - 50.00 - Comercializadora de equipamentos y materiais Mabe Ltda. by the equity method by Mabe Joint venture - 50.00 - 50.00 (Mabe Chile) Construções

(i) Merged by CEJA on November 30, 2019 (Note 18.1). (ii) Former Litoral Sul Transmissora de Energia Ltda.

2 Grants The concessions, records and authorizations, the companies have considerable independence in the management of their businesses, which includes measures related to investments, personnel, materials and technology, provided that they comply with the provisions of the Concession Agreements, the standards of the electric power industry and the instructions of the Concession Grantor and Brazilian Electricity Regulatory Agency (Agência Nacional de Energia Elétrica - ANEEL). According to Articles 63 and 64 of Decree 41019/57, the infrastructure assets used in power generation, distribution and in transmission, are related to these services and cannot be disposed, sold, assigned or mortgaged without the prior and formal authorization of the Regulatory Agency. It is also established that, once the concession term has ended, the authorization or the record, the reversal of the Concession Grantor will be fully performed, regarding the assets and facilities linked to the rendering of services, and the analyses and assessments required by the regulatory body shall be carried out. ANEEL Resolution 691/15 regulates the removal of assets from the Power Public Service concessions, granting prior authorization to separate assets not of use to the concession, when intended for donation of social interest or disposal, determining that the amount from the sale should be deposited in a specific bank account for reinvestment in the concession. On June 30, 2020, the Company’s subsidiaries and jointly-controlled subsidiaries have the right to explore the following power generation, transmission and distribution permits:

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In operation Installed Assured capacity energy Companies Power Plant Description Grant State (MWm) (*) (MWm) (*) Inception End Extension Indemnity Distribution It may be extended at the EDP Espírito Public service Concession ES 0.00 0.00 07/17/1995 07/17/2025 discretion of the Concession (i) Santo Grantor It may be extended at the EDP São Public service Concession SP 0.00 0.00 10/23/1998 10/23/2028 discretion of the Concession (i) Paulo Grantor Generation 0.00 0.00 Cachoeira Independent No extension of provision in UHE Cachoeira Caldeirão Concession AP 219.00 129.70 05/29/2013 05/29/2048 (ii) Caldeirão producer the current legislation Independent CEJA UHE Santo Antônio do Jari Concession PA/AP 392.95 222.00 12/21/1987 12/31/2044 20 years (i) producer At Aneel's discretion, this may Energest UHE Mascarenhas Public service Concession ES/MG 198.00 134.80 07/14/1995 07/16/2025 be extended for another 20 (i) years It may be extended at the Independent Enerpeixe UHE Peixe Angical Concession TO 498.75 280.50 7/11/2001 7/11/2036 discretion of the Concession (i) producer Grantor It may be extended at the Independent Investco UHE Luiz Eduardo Magalhães Concession TO 902.50 505.10 01/15/1998 01/15/2033 discretion of the Concession (i) producer Grantor Porto do Independent No extension of provision in UTE Porto do Pecém I Authorization CE 720.27 645.30 1/7/2008 1/7/2043 (iii) Pecém producer the current legislation Independent No extension of provision in São Manoel UHE São Manoel Concession PA 735.84 430.40 10/4/2014 10/4/2049 (ii) producer the current legislation Transmission Line Company Line extension Description Grant State description Inception End Extension Indemnity LT230Kv; SE It may be extended at the EDP 113 Km Public service Concession ES 230/138-3.8 10/2/2017 9/2/2047 discretion of the Concession (ii) Transmissão kV Grantor

Business Operation Line Company Line extension Description Grant State description Inception End Extension Indemnity Transmission EDP It may be extended at the 2 LT 230 kV; Transmissão 203 Km Public service Concession MA 11/8/2017 11/8/2047 discretion of the Concession (ii) SE 230/69 kV; MA II Grantor

Under project/construction phase Line Companies Line extension Description Grant State description Inception End Extension Indemnity Transmission

EDP 3 LT 525kV; 2 It may be extended at the Transmissão 484.5 km Public service Concession SC LT 230kV; SE 11/8/2017 11/8/2047 discretion of the Concession (ii) Aliança 525/230 kV Grantor

2 LT 500 kV; EDP SE It may be extended at the Transmissão 123 Km Public service Concession MA 500/230/69 11/8/2017 11/8/2047 discretion of the Concession (ii) MA I kV; SE Grantor 500/230 kV EDP It may be extended at the Transmissão 375 Km Public service Concession SC LT 500 kV 8/11/2017 8/11/2047 discretion of the Concession (ii) SP-MG Grantor 3 LT 230kV; EDP It may be extended at the SE 230/69 kV; Transmissão 142 km Public service Concession SC/RS 06/27/2016 06/27/2046 discretion of the Concession (ii) SE Litoral Sul Grantor 230/138/69 kV

(*) Not reviewed by independent auditors. (i) At the end of the Concession Agreement period, all assets and facilities linked will be incorporated into the Brazilian Federal Government's assets, and the concessionaires will be refunded for any investments made and not yet amortized, provided that the latter have been authorized by Brazilian Electricity Regulatory Agency - ANEEL and subjected to an ANEEL audit. (ii) Upon the advent of the expiry date of the Concession Agreement, all the assets and facilities will become an integral part of the Property of the Federal Government, against the indemnity of subsequent investments, not provided for in the original project and not yet amortized or depreciated, which have been realized so as to ensure the continuity and timeliness of the service granted. The amount will be determined through an Audit by the Concession Grantor. (iii) Indemnity is not expected.

In addition, the associated company CELESC, in which the Company holds minority interest with significant influence, has control over the following granting: Installed Assured capacity energy End of Companies Power Plant Description Grant State (MWm) (*) (MWm) (*) Concession Distribution Celesc Distribuição S.A. – 0.00 Public service Concession SC 0.00 0.00 7/7/2045 Celesc D Natural gas Companhia de Gás de Santa 0.00 Public service Concession SC 0.00 0.00 03/28/2044 Catarina S.A. – SCGÁS

Generation 0.00 0.00 UHE Garcia Independent producer Concession SC 8.92 7.10 7/7/2045 UHE Pery Independent producer Concession SC 30.00 14.08 9/7/2047 UHE: Palmeiras, Bracinho, Independent producer Concession SC 54.28 36.24 7/11/2046 Celesc Geração S.A. – Celesc Cedros and Salto G PCH Celso Ramos Independent producer Concession SC 5.62 3.80 03/17/2035 CGH: Caveiras, Ivo Silveira, Piraí, São Lourenço and Rio do Independent producer Concession SC 8.15 5.97 (i) Peixe Total 106.97 67.19

(*) Not reviewed by independent auditors. (i) Plant with installed capacity below 5MW are exempt from the Concession Act (Law 13360/16).

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Other expansion projects of the wholly owned subsidiary Celesc G are under review for expansion and reactivation, as shown in the following table:

Installed Increase of End of the power (MW) power (MW) Final power Description Location concession (*) (*) (MW) (*) Status PCH Celso Ramos Faxinal dos Guedes/SC 03/17/2035 5.62 8.30 13.92 Under construction Usina Salto Weissbach Blumenau/SC 7/11/2046 6.28 23.00 29.28 Environmental licensing Usina Cedros Etapas 1 e 2 Rio dos Cedros/SC 7/11/2046 8.40 4.50 12.90 Review of basic project Usina Palmeiras Rio dos Cedros/SC 7/11/2046 24.60 0.75 25.35 Review of basic project CGH Maruim São José/SC (i) 0.00 1.00 1.00 Environmental licensing CGH Caveiras Lages/SC (i) 3.83 10.00 13.83 Inventory study Total 48.73 47.55 96.28

(*) Not reviewed by independent auditors. (i) Plants with installed capacity below 5MW are exempt from the Concession Act (Law 13360/16).

3 Preparation basis 3.1 Statement of conformity Individual and consolidated interim accounting information was prepared in accordance with Technical Pronouncement CPC 21 (R1) – Interim Statements and with the international accounting standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board - IASB, and presented in conformity with standards issued by the Brazilian Securities Commission (Comissão de Valores Mobiliários - CVM) applicable to the preparation of Quarterly Information (ITR). The regulated distribution, generation and transmission subsidiaries of distribution of energy adopt specific legislation issued by ANEEL, when it does not conflict with the Brazilian accounting practices and/or international accounting practices. The presentation of a Statement of Added Value, prepared according to the CPC 09 - Statement of Added Value, is required by Brazilian Corporate Law and by the accounting practices adopted in Brazil applicable to Publicly-Held Companies. International Financial Reporting Standards (IFRS) do not require the presentation of this statement. As a result, under IFRS this statement is presented as supplementary information, without prejudice to the set of interim accounting information. Management evaluated the ability of the Company and of its subsidiaries to continue operating normally and it is convinced that the Company and its subsidiaries have the ability to continue as a going concern. In addition, the Management of the Company and its subsidiaries is not aware of any material uncertainty that could raise significant doubts related to their ability to continue as a going concern. Accordingly, this interim accounting information has been prepared based on the going concern assumption. The Company’s Management states that all the relevant information inherent to the interim accounting information, and them only, is being evidenced and corresponds to that used by the company in its management. The Executive Board of the Company and its subsidiaries authorized the issue of the interim accounting information on August 21, 2020. After this date, changes can only be made by the Board of Directors. This interim accounting information was prepared according to the uniform principles, methods and criteria in relation to those adopted upon the closing of the last fiscal year on December 31, 2019. Moreover, the new accounting standard adopted as of January 1, 2020 is described in note 3.8. Some notes are not presented to avoid repetition of information already disclosed in annual financial statements as of December 31, 2019. Consequently, this interim accounting information should be read together with the annual financial statements disclosed to Brazilian Securities Commission (CVM) disclosed on February 18, 2020. Notes in this situation are as follows:

Number of Note at 12/31/2019 Name of the Note Justification

2.1 Distribution, Generation and Transmission concession agreements (a) 9 Securities receivable (b) 14 Pledges and restricted deposits (b) 24.2 Free Energy (a) 29 Use of Public Property - UBP (b) 32.5 Treasury shares (b) 32.6.1 Founders' shares (b) 36.2 SUDAM and SUDENE (b) 38.1.1.1 Financial assets (c) 38.1.1.2 Financial liabilities (c) 38.1.2 Fair value (c) 38.1.2.1 Measurement at fair value (c) 41 Insurance coverage (b)

(a) Note identical to that disclosed in the annual financial statements of December 31, 2019. (b) There were no changes in the context of the note, and the changes in the amounts related to the period ended June 30, 2020, in relation to the year ended December 31, 2019, were considered immaterial by Company’s Management. (c) There was no change in note context, accordingly, texts are not being presented.

3.2 Accounting practices The significant accounting policies of the Company and its subsidiaries are presented in their own notes to the items to which they are related.

3.3 Basis of measurement The individual and consolidated interim accounting information was prepared based on the historical cost as base value except: (i) certain financial assets and liabilities were measured at fair value as stated in Note 36.1.1.; and (ii) net defined benefit assets and liabilities that are recognized at fair value, with limitation of the recognition of actuarial surplus (Note 26).

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3.4 Use of estimates and judgment In the preparation of individual and consolidated interim accounting information in accordance with Brazilian accounting practices and international accounting practices, it is required by the Management of the Company and its subsidiaries to make estimated to record certain transactions that affect assets, liabilities, Income and expenses. The final results of these transactions and information, at the time of their effective realization in subsequent years, may differ from these estimates, due to the lack of precision inherent to the process of their determination. The Company and its subsidiaries review the estimates and assumptions at least quarterly, except for the Post-employment benefit plan which is reviewed on a 6-month basis and yearly for impairment losses described in Note 3.7. The main estimates that carry a significant risk of causing material adjustments to the set of interim accounting information, in the next years are related to the recording of the effects arising from: Analysis of asset impairment test (Note 3.7); Unbilled supply (Note 8); Transactions realized in the in the sphere of the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE) (Note 8); Estimated loss from allowance for doubtful accounts - PECLD (Note 8.6); Sectorial financial assets and liabilities (Note 9); Recovery of deferred income tax and social contribution on tax losses, negative basis and temporary differences (Note 11); Concession assets (Note 19); Indemnifiable financial assets (Note 20); Evaluation of the useful life of Property, plant and equipment and Intangible asset (Notes 21 and 22); Post-employment benefit plans (Note 26); Provisions for contingencies (Note 29.1); Provisions necessary for costs related to environmental permits (Note 29.2); and measurement at fair value of financial instruments. 3.5 Functional and presentation currency The functional currency of the Company and its subsidiaries is the Brazilian real and the individual and consolidated interim accounting information is presented in Brazilian Reais, rounded to the nearest thousand, unless otherwise indicated. 3.6 Consolidated interim accounting information The consolidated interim accounting information was prepared in accordance with the standards established by CPC 36 (R3) - Consolidated Statements, approved by CVM Resolution No. 698/12 covering the Company and its subsidiaries (Note 17). Direct and indirect subsidiaries are consolidated from their acquisition dates, which correspond to the dates on which the Company obtained control, and they will be consolidated until the date on which this control ceases. The main consolidation practices had been adopted were as follow: • Elimination of the investment of the Parent company in its subsidiaries. • Elimination of the balances of accounts between the Parent Company and its subsidiaries and of the accounts maintained among these subsidiaries. • Recognition of non-controlling shareholders in the balance sheets and in the statements of income and statements of comprehensive income. • Business combinations are considered at the time of acquisition of control of a business, and the amounts recognized are measured at fair value based on appraisal reports prepared by independent appraisers. • Consolidation of entities with an investment lower than 50%: the Company is the indirect parent company of Investco, with an interest of 40.78% that is due to the direct control of Lajeado with 55.86%, which in turn, holds 73% of the voting capital, guaranteeing the power of Investco activities, and its total consolidation in financial statements; • Associated company with significant influence: the Company holds a stake of 25.88% in the total capital and 33.11% of the voting rights of CELESC. The Company has 3 seats on the Board of Directors and 1 seat on the Tax Council (Note 18.2). • The dates of financial statements of the subsidiaries and jointly-controlled subsidiaries used to calculate the equity accounting and for consolidation are consistent with those of the Company. With regard to the associated company CELESC, corporation with shares traded at B3 and pursuant to CVM standards, the calculation of equity in the earnings of associates uses the financial statements with a lag in relation to the base date presented, since the Company’s financial statements’ reporting calendar precedes the Associated Company’s financial reporting calendar. • Shared control agreements: the Company holds 50% of the voting rights in projects, Pecém TM, Pecém OM, CEJA and Cachoeira Caldeirão and 33.334% in São Manoel. The Company holds joint control of those projects because, pursuant to the terms of the arrangements, decisions about the relevant activities require the unanimous consent of the parties sharing control. The Company’s joint arrangements are structured as closed companies and, pursuant to the terms of the arrangements, the Company and the other parties to the arrangements are granted rights to these closed corporations' net assets. For this reason, these arrangements are classified as joint ventures and are not consolidated in the interim accounting information. 3.7 Impairment The Management of the Company and its subsidiaries reviews the book value, net of its assets to determine events or changes under economic, operating or technological circumstances if there is any indication that those assets have suffered any impairment loss. If there is such indication, the asset recoverable value is estimated for the purpose of measuring the amount of this loss, and recognized as a counterparty for income (loss). Previously recognized impairment loss can be reversed in case of change in assumptions used to determine the asset’s recoverable value, and losses are also recognized in result. • Financial assets and contractual assets They are evaluated at initial recognition based on study of expected losses and when there are evidences of impairment. Assets are considered non- recoverable when there is evidence that one or more events occurred after the initial recognition of the asset that resulted in adverse effects on the estimated future cash flow from the investment. The line item that currently presents relevant PECLD (estimated loss from bad debts) balances is that of Accounts receivable. For further information about the criteria and assumptions used in the numerical estimates, please see note 8.6. • Non-financial assets Company’s non-financial assets are at least reviewed manually, or more often in case the Management of the Company and its subsidiaries identifies whether there were any indications of unrecoverable losses in the book value of non-financial assets, or evidence of the occurrence of events or alterations in the circumstances indicating that the book value might not be recoverable. The recoverable value is determined based on the assets’ value in use and are calculated using evaluation methodologies, backed by discounted cash flow techniques, considering market conditions, time value, and business risks. For the period ended June 30, 2020, the Company’s Management assessed the possible impacts arising from the COVID-19 pandemic (Note 5) regarding its financial position, aiming to identify the existence of factors requiring the performance of a test to estimate the recoverable value of its non-financial assets. As a result of this assessment, the Management of the Company and its subsidiaries concluded, based on its analysis, that currently there are no factors that would require a new test to be performed and, consequently, there are no indications regarding the need to record a provision for impairment of its non-financial assets. Moreover, in relation to the aforementioned, the Company’s Management analyzed the risk of going concern for all its investments, considering mainly the financial and economic balance clauses of the distribution subsidiaries, the guarantee of transmission companies’ income, the protection against reduction due to Force Majeure of the generation’s regulated contracts, as well as the legal actions that have been taken by the Federal Government and ANEEL, thus concluding for the security of going concern of the Company and its subsidiaries.

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3.8 Adoption of new and reviewed accounting standards Maintaining permanent process of review of accounting standards, IASB and, consequently, CPC, issued new standards and reviews to existing standards which became effective as of January 1, 2020 and were duly adopted by the Company and its subsidiaries. 3.8.1 CPC 00 (R2) - Conceptual Framework for Financial Reporting In March 2018, in view of the many past amendments to various standards and interpretations, the IASB reviewed the “Conceptual Framework for Financial Reporting” (Conceptual Framework), known in Brazil as Technical Pronouncement CPC 00. Due to this review by the International Committee, on November 1, 2019 the Accounting Pronouncement Committee (CPC) in Brazil, pursuant to the provisions of CFC Resolution No. 1.055/05 and subsequent amendments, approved CPC 00 (R2), disseminating its application in the country. Although the Conceptual Framework is not exactly a pronouncement, no item included therein supersedes any pronouncement or requirement of a pronouncement; for the Group, the importance of its evaluation and disclosure of its reviews is great, since it is used as a basis for accounting recognition, as provided for in CPC 26 - Presentation of Financial Statements (in relation to IAS 1). In addition, its importance is also based on its following practical purposes, to wit: to guide the development of future standards; to assist the preparers of financial statements to develop consistent accounting policies (when no other pronouncement is applicable to a specific transaction or other event, or when the pronouncement allows a choice of accounting policy); and to assist all users and preparers to understand and construct the Pronouncements. As mentioned, the main changes brought about by the review focused on the update of the structure in view of the standards issued by the Committee in recent years, and the main ones are: (i) purpose of the financial report, which is now to provide useful information for decision-making of resource allocation, (ii) inclusion of the concept of prudence (defined as the exercise of caution when making judgments in conditions of uncertainty), as a component of neutrality, (iii) establishment of the reporting entity, which can be either a legal entity or a part of it, and (iv) review of the definitions of assets and liabilities. According to the decisions of the International Committee, its application and effectiveness are immediate for those who prepare the standards (IASB and IFRS Interpretations Committee), but only required for the preparers of the statements as of January 1, 2020. The Company’s Management and its subsidiaries have evaluated the new conceptual framework and do not expect that its adoption may pose material impacts on interim accounting information.

4 Significant events in the period 4.1 Release of funds and funding During 1S20, subsidiaries and raised funds as follows:

Consolidated

Company Source Release date Maturity Amount Debt cost Purpose Bill of Exchange - MFUG Feb-20 Feb-21 200,000 CDI + 0.10% p.a.

Promissory Note - EDP Espírito Santo Apr-20 Apr-21 150,000 CDI + 2.5% p.a. Working capital 1st Issue

Debentures – 9th issue Apr-20 Apr-21 150,000 CDI + 2.5% p.a.

EDP Transmissão MA II Bill of Exchange Jan-20 Jan-39 55,812 IPCA = 2.5707% Investment in the Lot 11 Project Promissory Note - Apr-20 Mar-21 350,000 CDI + 3.0% p.a. 6th issue EDP São Paulo Working capital Promissory Note - Apr-20 Apr-21 120,000 CDI + 3.0% p.a. 7th issue

Enerpeixe 1st Issue of Promissory Notes Apr-20 Mar-21 170,000 CDI + 3.00% Working Capital

Energest 1st Issue of Promissory Notes May-20 May-22 100,000 CDI + 2.75% Working capital

Banco do Nordeste do Brasil Jun-20 Jul-43 82,976 IPCA + 2.2809% EDP Transmissão MA I Investment in the Lot 07 Project Banco do Nordeste do Brasil Jun-20 Jul-43 81,818 IPCA + 2.7877%

EDP Transmissão SP-MG Bill of Exchange - MFUG Jun-20 Jun-21 100,000 CDI + 1.85% Investment in the Lot 18 Project

1,560,606

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4.2 EDP Transmissão MA II (Lot 11) - Entry into Partial Commercial Operation On January 7, 2020, the Company issued a Notice to the Market informing that, on January 4, 2020, it requested the National System Operator (ONS) for the statement of release for the start of commercial operation of one of the two segments of the transmission line and the Chapadinha II substation, owned by EDP Transmissão MA II. Entry into partial operation is 19 months ahead of schedule compared to the ANEEL’s timetables, and 14 months ahead of schedule compared to the premise adopted by the subsidiary at the auction, which represents a partial Annual Permitted Income (“RAP”) of R$17.0 million, representing 51% of total “RAP.” 4.3 Transmission Companies – Circular Letter/CVM/SNC/SEP/nº 01/2020 On February 05, 2020, the Brazilian Securities and Exchange Commission issued the Circular Letter /CVM/SNC/SEP/nº 01/2020 to provide guidance on relevant aspects to be complied with in the preparation of financial statements for the year ended December 31, 2019. One of the themes incorporated was related to the initial adoption of CPC 47 and CPC 48 for the assets of electricity transmission concessionaires. Therein, the regulatory agency mentions that in 2018 there was inadequate and incomprehensible information regarding the initial adoption of these standards for a good part of the companies in the sector, showing the need for possible better disclosure and openness of the adjustments and regulatory rationale that underpinned the initial implementation. However, Management of the Company and its Subsidiaries understands and attests that the information published in 2018 already complies with the required information, since the nature and amounts of each effect of the adoption of the referred standards was evidenced, as well as the consequent change of accounting practice, both for balance sheet balances and in the disclosure of their counterparts. Likewise, as required by the same Circular Letter, Management of the Company and its subsidiaries also attests that the effects recorded and disclosed are totally separate from adjustments of any other nature, except for those actually arising from the initial adoption of CPC 47 and CPC 48 at the transmission subsidiaries, and consequently a change in their accounting practices. 4.4 EDP Energias do Brasil - Additional acquisition of CELESC’s preferred shares In June 2020, the Company acquired preferred shares of the related company CELESC. In aggregate, 204,400 preferred shares were acquired for an average price of R$ 50.84 each, totaling R$ 10,392. Thus, the Company started to hold 4,841,920 preferred shares, plus 5,140,868 common shares, totaling 9,982,788 shares, which together represent 25.88% of CELESC's total capital.

5 COVID-19 (new Coronavirus pandemic) On March 11, 2020, the World Health Organization (WHO) declared the world is in a new Coronavirus (COVID-19) pandemic. Such disease is caused by the SARS-CoV-2 coronavirus. The uncertainties generated by the spread of COVID-19 caused intense volatility in the global financial and capital markets. 5.1 Governmental assistance measures 5.1.1 ANEEL Normative Resolution 878 On March 24, 2020, Normative Resolution No. 878 was published by ANEEL, with measures aimed at establishing the preservation of the provision of the public electricity distribution service as a result of COVID-19. Its main purpose is to prohibit the suspension of supply due to defaulting consumer units related to services and activities considered essential, according to Decrees No. 10,282 and 10,288, of 2020 and art. 11 of Normative Resolution No. 414/2010, where there are people using equipment with limited autonomy, vital to the preservation of human life and dependent on electricity, as well as rural and low-income residential classes (Note 5.4.1.1). On June 15, 2020, ANEEL – through Normative Resolution 886 – extended the provisions of Normative Resolution 878 through July 31, 2020. 5.1.2 Standstill - BNDES emergency measure In March 2020, the BNDES approved, on an emergency basis, immediate socioeconomic measures to help mitigating the effects of COVID-19 in Brazil. One of the measures is the possibility of granting the temporary suspension of amortization of loans contracted with BNDES in the direct and indirect modalities for a period of up to six months for the companies affected by the crisis - a measure known in the market as standstill. On April 13, 2020, the BNDES granted authorization for the temporary suspension of payment for BNDES financing from EDP São Paulo and EDP Espírito Santo, from April to September 2020. 5.1.3 Ordinances No. 139 and 245 The respective ordinances, dated April 3 and June 15, 2020, extend the deadline for the payment of federal taxes, employers’ social security contributions due by companies and by the domestic employer as a result of COVID-19. The payment deadlines for PIS, COFINS and Employers' Social Security Contribution (INSS) related to the months of March, April and May 2020 are postponed from July to October 2020. 5.1.4 Provisional Measure No. 950 On April 8, 2020, Provisional Measure No. 950 was signed, providing for the temporary emergency measures for the electricity sector to address the state of public calamity recognized by Legislative Decree No. 6, dated March 20, 2020, as well as the health emergency of international importance resulting from COVID-19. Said legislation provides for, in the calculation of the Electricity Social Tariff, created by Law No. 10,438, dated April 26, 2002, a 100% discount in the period from April 1 to June 30, 2020 for consumers included in the Low Income Residential Subclass, related to the portion of electricity consumption lower than or equal to 220kWh/month. Establishes, as an objective of the Energy Development Account (CDE), the provision of resources, exclusively through a tariff charge, and aiming to allow the amortization of financial operations linked to measures to address the impacts of COVID-19 in the electricity sector resulting from the state of public calamity, recognized as provided for in article 65 of Complementary Law No. 101, of 2000, to serve electricity distributors. It also authorizes the Federal Government to allocate resources to the CDE, currently limited to R$900,000, to cover the created tariff discounts, related to the electricity supply tariff for the final consumers belonging to the Low Income Residential Subclass. The Management of subsidiaries expects an increase in the receipt of the Energy Development Account (CDE) subsidy for Low-Income consumers of R$5,900 at EDP São Paulo and of R$4,800 at EDP Espírito Santo for the three months scheduled for said Provisional Measure to take effect. 5.1.5 ANEEL Order 986 ANEEL Order 986 of April 8, 2020 required the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE) to transfer to the consumption-holding agents the amount of R$ 2.022 billion, related to the financial resources available in the reserve fund for future relief of charges. This action aims to reinforce the electricity sector’s liquidity amid the COVID-19 scenario. Accordingly, the subsidiaries EDP São Paulo and EDP Espírito Santo received the amounts of R$39,694 and R$32,099, respectively. 5.1.6 ICMS Agreement 42 On April 16, 2020, ICMS Agreement No. 42 was signed, authorizing the States during the period of the public health emergency resulting from the COVID-19 pandemic to grant ICMS tax exemption on the portion of the electricity tariff subsidy, pursuant to Law No. 10,604, dated December 17, 2002, and Law 12,212, dated January 20, 2010, according to the wording of Provisional Measure No. 950, dated April 8, 2020. In this sense, the States are authorized to grant ICMS tax exemption to the portion of the subsidy of the electric energy tariff in the period from April 1 to June 30, 2020, regarding the respective supply to consumers classified in the "Low Income Residential Subclass", according to the wording of Provisional Measure No. 950, dated April 8, 2020, and to the conditions provided for in ANEEL Resolutions, specifically Resolution No. 414, dated September 9, 2010. At EDP Espírito Santo, Decree No. 4633- R, dated April 16, 2020, published by the State of Espírito Santo, ratified the negotiations established by the Agreement. At EDP São Paulo, the São Paulo State Government published Decree 64.968 on May 8, 2020, granting the exemption for May and June 2020.

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5.1.7 ANEEL Order 1106 ANEEL Order No. 1,106, dated April 20, 2020, provided for that the RAP Adjustment Portion for the 2020/2021 transmission tariff cycle should be brought forward in the form of a discount on the payment of Transmission System Use Charges (EUST) for consumers and distributors accessing the Basic Network for the period from April to June 2020. According to ANEEL estimates, there is a collection surplus in the Basic Network for the period from June 2019 to June 2020, of around R$500,000, which would later form in the Adjustment Portion of the Transmission Tariffs for the 2020/2021 cycle. However, ANEEL decided to anticipate such amounts, the estimates of which are presented in the Order itself, with a monthly decrease of R$3,880 at EDP São Paulo and R$3,698 at EDP Espírito Santo in the aforementioned three-month period. 5.1.8 ANEEL Order 1.511 On May 26, 2020, ANEEL decided to keep the “green flag” active until December 31, 2020, through Order 1511. This is an emergency measure by the Agency to alleviate electricity bills for consumers and assist the electricity sector amid the scenario of the COVID-19 pandemic. According to analysis by ANEEL technicians, who also took into account the contributions to the public consultation, the load reduction scenario and the outlooks for electricity generation will make it possible to activate the “green flag” in the coming months. In addition, the costs covered by the Tariff “Flags” are included in the Covid Account (Note 5.1.9), in order to alleviate the impacts of the current crisis in the electricity sector. 5.1.9 ANEEL Normative Resolution 885 On June 23, 2020, ANEEL Normative Resolution 885 approved the regulation of Decree 10.350/2020 of the COVID-Account. The account was created by Provisional Measure No. 950/20, with the objective of providing financial liquidity to the sector and relieving consumers of tariff (i.e. electricity rate) impacts in 2020. The dynamics of this account are based on anticipating sectorial assets constituted by the companies and that would already be passed on to consumers’ tariffs in ordinary processes. In this way, the operation will ensure the transfer of these sectorial assets to the distributors, allowing the financial fluidity of the electricity sector chain to be maintained, in such a way that it will, at the same time, avoid high tariff impacts on consumers in the 2020 tariff processes, the Covid-Account costs of which are expected to be diluted within 54 months. The total resources available for the operation are up to R$ 16.2 billion to be raised by the electricity distributors. According to the Resolution, the funding limit made available to subsidiaries is R$ 625,851 (R$ 244,875 for EDP Espírito Santo and R$ 380,976 for EDP São Paulo) (Note 40.5.1). 5.2 Measures implemented by the Company Management of the Company and its subsidiaries has been taking actions to ensure the safety of its employees. The implementation of these actions is in line with the guidelines of the World Health Organization (WHO), Brazil’s Ministry of Health, and official health entities in the different countries where the Group operates. The Company created a Crisis Management Committee with professionals from different areas, which implemented important actions for everyone’s safety, including the following: (i) administrative office staff members are on a work-from-home routine; (ii) electricians who work in the field have been decentralized at various operational bases throughout EDP’s concession area in São Paulo and Espírito Santo, and carry out different schedules, in addition to meetings and guidance via remote channels; (iii) distribution of masks for all employees; (iv) all employees received early vaccination against H1N1 flu; (v) all international trips have been canceled, and domestic trips reduced to the minimum necessary; and (vi) periodic internal communication on the subject, through newsletters and publications on the company intranet and internal digital murals. The Company’s in-person service branches will be closed indefinitely. This measure seeks to avoid the crowding of people and prevent the spread of COVID-19. During this period, all services and requests can be performed quickly and securely via the internet, the “EDP Online” app, or through the Customer Service Hotline (SAC). The primary aim of all these measures is to ensure the safety of employees and the entire population as well as to guarantee the quality and continuity of energy supply, which is essential in this time of crisis. 5.3 Measures adopted by the Company to assist society Grupo EDP – Energias do Brasil – committed to its employees, customers and the population – continuously follows the evolution of the scenario regarding COVID-19 and is at the forefront of several social initiatives, such as: (i) donation of R$ 6 million to the Comunitas social organization for the purchase of hospital respirators – essential equipment for the survival and recovery of critically ill COVID-19 patients – in São Paulo; (ii) allocation of R$ 1.5 million of its own resources, alongside EDP Renováveis, to support initiatives aimed at tackling COVID-19 in needy communities throughout Brazil; (iii) donation of R$ 1 million to the state of Espírito Santo, for the purchase of individual protection supplies, equipment and medicines for the Santa Casa de Misericórdia hospital in Cachoeiro do Itapemirim; and (iv) donation of R$ 130,000 in hospital supplies to the Ceará State Health Department. 5.4 Impact in interim accounting information In this scenario, economic effects were also felt, that impacted and may impact the Company in the coming periods. The main impacts are highlighted below: 5.4.1 Distributors 5.4.1.1 Prohibition of suspending electric power due to default The evaluation of expected losses at the Distributors was carried out before COVID-19, based on the historical behavior of the client portfolio, considering the stress classes individually, adjusted by forecasts of future economic conditions. The Management of subsidiaries understands that economic projections are not consensual and contractual measures to protect the economic and financial balance are still being studied by MME and ANEEL, according to Technical Note No. 01/2020, issued by ANEEL on April 16, 2020. To this end, it analyzed the Estimated Loss on Doubtful Accounts, and the assumptions considered are shown in Note 8.6. 5.4.1.2 Overcontracting of energy With the pandemic scenario resulting from COVID-19, there is a probable and exceptional reduction in the electricity distribution market for the year 2020, thereby causing an over-contracting of the contracted energy. On May 18, 2020, by means of ANEEL Decree 10.350, this over-contracting was considered to be an involuntary contractual exposure of electricity distributors, leaving ANEEL to define the calculation of the amount that will be considered as involuntary over-contracting. In light of this scenario, and still in negotiations with ANEEL to determine the methodology to be applied, the Management of the subsidiaries estimates that these impacts of involuntary over-contracting due to the decrease in the load because of the pandemic could be between R$ 29,000 and R$ 59,000 at EDP Espírito Santo, and between R$ 20,000 and R$ 33,000 at EDP São Paulo. In the period, the impact is R$ 46,217 (Note 36.2.2.1). 5.4.2 Fair value of financial assets and liabilities During the period, the disclosure of the Mark-to-Market (MTM) of financial assets and liabilities, which should reflect current market conditions and rates was reviewed, with no material impact, and is shown in Note 36.1.1. 5.4.3 Transmission Companies - Construction Schedule The transmission subsidiaries in the construction and partial operation phase had their works shuttered due to COVID-19, aimed at protecting their own employees and third-party contractors. The work has already resumed, and there are no substantial risks that could affect the normal course of its operations. Additionally, as a result of the contingency measures, Company Management made additional efforts to protect its cash, resulting in the rationalization of investment. In 2020, the transmission subsidiaries recognized the amount of R$5,533 related to reduction in Construction Income (R$4,906 at EDP Transmissão SP-MG, R$627 at EDP Transmissão Litoral Sul) whose establishment of such income results from the allocation of hours worked by the technical teams, the materials used, the measurement of the provision of third-party services and other directly allocated costs by means of input method in compliance with CPC 47 (Note 31). So far, the Management of the subsidiaries estimates that the postponement will not imply in a period longer than that schedules, as established with the regulatory agency for the lots.

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5.4.4 Porto do Pecém - Recoverable value of coal inventory Considering also the decrease in the expected energy load for consumption in Brazil, thermal plants tend to be less used in the year 2020, while coal purchases may accumulate in stock. The calculation of the recoverable amount for the period has already been updated to reflect the new perspective regarding the use of the stock by the Company, with no impairment since it mainly considers the future estimate of CVU as higher than the acquisition cost. Even so, the Company contracted foreign exchange hedge for its stock (Note 36.1.2.1). 5.4.5 EDP São Paulo, EDP Espírito Santo, Investco and Energest - Post-employment benefits (BPE) Company Management performed an evaluation seeking to identify the behavior of the discount rates that are the basis for calculating Post- Employment Benefits (government Treasury bonds, IPCA) in the period, and understood that there were impacts from COVID-19 on them; accordingly, the effects of the recalculation of the intermediate liability are shown in Note 26.

6 Cash and cash equivalents Parent Company Consolidated Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Cash and banks 3,209 2,478 270,143 440,542 Interest earning bank deposits Bank Deposit Certificates – CDB 6.1 419,605 646,001 2,665,159 2,197,699 Investment Funds 6.2 0.00 0.00 347 369 419,605 646,001 2,665,506 2,198,068 Total 422,814 648,479 2,935,649 2,638,610

Cash and cash equivalents include cash, bank deposits and high-liquidity short term investments, promptly convertible into a known sum of cash and subject to a low risk of change in market value, stated at a fair value corresponding to cost plus interest accrued up to the balance sheet date. Interest earning bank deposits have early redemption option of such securities, without penalties or loss of profitability. The calculation of the fair value of financial investments, when applicable, is based on the market quotations for the instrument, or market information that permits this calculation, taking into consideration the projected future rates of similar instruments. In the case of investment funds, the fair value is reflected on the value of their quota. Under Management's policies, investments are consolidated by investee and by credit rating in order to allow the evaluation of the concentration and credit risk exposure. That maximum exposure is also measured considering the shareholders' equity of the Financial Institution. For investment funds, there is no concentration of risk in a single management bank, since the risk is dispersed in the assets of the portfolio. The Grupo EDP - Energias do Brasil’s exposure to interest rate, credit risks and a sensitivity analysis of financial assets and liabilities are disclosed in note 36.2. 6.1 Bank Deposit Certificates – CDB On June 30, 2020, the financial investments of the Company refer substantially to rates that vary from 100.00% to 103.25% of the Interbank Deposit Certificate (CDI) rate. Financial investments of the Consolidated are remunerated at rates that range from 75.00% to 103.25% of CDI. 6.2 Investment Funds As of January 2018, the subsidiaries EDP São Paulo and EDP Espírito Santo established a Restricted Investment Fund called Discos Renda Fixa Fundo de Investimento Longo Prazo, managed by Itaú Unibanco S.A., in order to diversify the investment options and obtain higher efficiency and profitability with lower risk level. This fund has daily liquidity and variable yield with its portfolio of assets linked to Treasury Bills – LFT, issued by the Brazilian Government, or Repurchase agreement backed by Federal Government Bonds, considered as extremely low risk and high liquidity. The fund quotas are held in custody with the administrator. The Repurchase agreement backed by Federal Public Securities are classified as Cash Equivalents, since they have immediate liquidity with the issuer. The fund's profitability for the period was equivalent to 93.66% of CDI.

7 Securities Consolidated Current Non-current Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Investment Funds 7.1 328,301 135,263 1,750 1,750 Total 328,301 135,263 1,750 1,750

7.1 Investment Funds Out of the amount of R$328,301, R$328,192 are securities of the subsidiary Porto do Pecém and result from investment in investment fund belonging to the financial institution with portfolio substantially composed of LFTs with yield equivalent to 90.66% of Interbank Deposit Certificate - CDI.

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8 Accounts receivable Consolidated Current Values Renegotiated amounts Current Falling Due Current Overdue Renegotiated Falling Due Renegotiation Overdue PECLD PECLD Net balance Net balance Note Up to 60 days >60 days Up to 90 days 91–180 days 181–360 days >360 days (Note 8.6) Up to 60 days >60 days Up to 60 days >60 days (Note 8.6) at 30/06/2020 at 12/31/2019 Current Consumers Billed supply Residential 212,037 - 236,337 82,726 69,123 253,730 (276,802) 12,008 25,561 8,436 85,912 (87,548) 621,520 610,652 Industrial 105,467 - 27,711 10,131 9,992 51,669 (42,846) 8,549 7,040 2,522 12,181 (4,819) 187,597 173,944 Commerce, services and other activities 107,291 - 56,845 30,566 28,131 77,706 (78,770) 5,267 9,563 3,703 24,249 (22,440) 242,111 263,856 Rural 41,537 - 21,574 10,877 12,547 22,762 (27,051) 2,998 5,451 996 5,411 (6,652) 90,450 91,445 Government - Federal 5,347 - 539 59 52 181 (232) - - - 51 - 5,997 10,512 State 6,653 - 395 253 225 179 (390) 12 - 3 37 (3) 7,364 10,511 Municipal 12,632 - 4,695 2,211 1,656 2,272 (1,213) 2,718 3,938 542 3,632 (225) 32,858 40,376 Public lighting 26,624 - 4,393 1,748 796 2,830 - 2,784 4,845 440 8,797 - 53,257 64,940 Public service 25,490 - 345 207 385 61 (153) 189 354 2 266 (91) 27,055 39,601 Free customers 118,140 - - - 3,117 - (3,300) - - - - - 117,957 106,205 Chargeable Services 223 - 252 1,634 1,138 3,670 (3,879) - - - - - 3,038 4,842 Unbilled supply 357,695 - - - - - (3,309) - - - - - 354,386 347,034 (-) Collection under reclassification process (13,807) ------(13,807) (17,960) (-) Adjustment to present value 8.2 ------(28) Other receivables 8.3 29,153 - 58 19 52 808 (238) - - - - - 29,852 29,775 1,034,482 - 353,144 140,431 127,214 415,868 (438,183) 34,525 56,752 16,644 140,536 (121,778) 1,759,635 1,775,705 Concessionaires Electricity supply 8.4 363,922 - 973 8 573 69 (1,472) 507 - - - - 364,580 492,283 Short-term energy 8.5 194,132 ------194,132 246,432 Electricity network utilization charges 15,549 - 494 23 2 864 (120) 71 - - 104 - 16,987 15,520 Other receivables 49,112 ------49,112 52,643 622,715 - 1,467 31 575 933 (1,592) 578 - - 104 - 624,811 806,878 Clients Energy Efficiency 4,073 24,445 656 - 563 1,601 (4,012) - - - - - 27,326 28,274 Construction work management service ------16 Signature management services 611 - 97 66 - 422 (433) - - - - - 763 495 Expenditure to be refunded 1,606 8,724 ------10,330 5,877 Generation of steam 2,536 ------2,536 4,361 Other customers 669 2,781 16 31 68 - (86) - - - - - 3,479 4,329 9,495 35,950 769 97 631 2,023 (4,531) - - - - - 44,434 43,352 Total current 1,666,692 35,950 355,380 140,559 128,420 418,824 (444,306) 35,103 56,752 16,644 140,640 (121,778) 2,428,880 2,625,935

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Consolidated Current Renegotiated Renegotiated Current Falling Due Overdue PECLD Falling Due to Overdue PECLD Net balance Net balance Note >60 days >360 days >360 days (Note 8.6) >360 days >60 days (Note 8.6) at 30/06/2020 at 12/31/2019 Non-current Consumers Billed supply Residential - - - - 15,524 - (9,920) 5,604 7,960 Industrial - - 4,983 (3,213) 3,352 - (1,008) 4,114 5,311 Commerce, services and other activities - - 18 (18) 10,390 - (7,109) 3,281 4,466 Rural - - - - 3,006 - (1,619) 1,387 2,139 Government ------Federal ------1,443 Municipal - - - - 1,012 - - 1,012 - Public lighting - - - - 4,887 - - 4,887 6,467 (-) Adjustment to present value 8.2 - - - - (1,523) (85) - (1,608) (3,605) - - 5,001 (3,231) 36,648 (85) (19,656) 18,677 24,181 Concessionaires Other receivables 1,029 - - (119) - - - 910 909 1,029 - - (119) - - - 910 909 Clients Energy Efficiency - 34,275 - - - - - 34,275 37,138 Expenditure to be refunded - 24,210 - - - - - 24,210 30,058 Other customers - 9,654 - - - - - 9,654 8,259 - 68,139 - - - - - 68,139 75,455 Total non-current 1,029 68,139 5,001 (3,350) 36,648 (85) (19,656) 87,726 100,545

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The balance of Accounts Receivable is firstly recognized at fair value, at billed or value or to be billed, and subsequently measured at amortized cost using the method of effective interest rate, adjusted to present value, net of reductions for impairment, when applicable, including the liability tax of the Company and subsidiaries. The balance of Consumers and Concessionaires refers mainly to: (i) The amounts billed to final consumers, distributor concessionaires and trading companies, as well as the revenue referring to energy supplied and not billed; (iii) the amounts receivable relating to the energy traded in the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE); and (iii) electricity network utilization 8.1 Characteristics of accounts receivable • Generation The receipt of payments for the sale of energy made by the generation subsidiaries, with the exception of Porto do Pecém, related to bilateral agreements, occurs substantially with single maturity in the month following that of the revenue recognition. Agreements in the Regulated Contracting Environment are broken down into three equal installments falling due on the 15th and 25th days of the month following revenue recognition, and on the 5th day of the second month subsequent to recognition. For the subsidiary Porto do Pecém, agreements are broken down into three installments, with the first installment falling due on the 10th day of the month following income recognition and the second installment on the 20th day of the subsequent month and the last one on the 10th day of the second month subsequent to recognition. Power purchase agreements in the short-term market are settled according to Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE) regulations; however, the average term for settlement is about 45 days after revenue recognition. • Transmission The Permitted Annual Revenue (RAP) remunerates the investment in Transmission Lines and the Operation and Maintenance services. The balances are fully due and initially recognized at fair value, by billed amount, and are subsequently measured at amortized cost at the effective interest rate method, adjusted at present value less recoverable value, when applicable, including respective taxes of tax liability. As required by CPC 48 - Financial Instruments, the balance of Concessionaires is analyzed in a simplified manner and an allowance for doubtful accounts - Estimated loss allowance for doubtful accounts (PELCD) is formed when necessary to cover any losses in the realization of these assets. • Distribution Bills issued to residential, industrial, rural and commercial consumers fall due within a minimum period of 5 working days. In the case of governmental, public lighting and utility consumers, the minimum term until the due date is 10 business days. However, the distribution subsidiaries offer consumers the option of changing the due date of the bill (6 different date options) over the course of the month. • Sales For the trading subsidiaries, a substantial percentage of sales occurs in bilateral agreements. Therefore, the payment terms are negotiated freely between the parties, yet most incoming payments arrive on the 6th business day subsequent to revenue recognition. • Services For the service subsidiaries, the recognition of revenue linked to the construction of solar power plants and to the energy efficiency services occurs throughout the construction phase of the project via the input method, and payments can be received in two different ways: (i) with advance payments in the construction phase and the outstanding balance upon delivery of the project; and (ii) in installments over a particular period established in an agreement. In regard to steam sales and the subscription management service, revenue is recognized through the monthly measurements relating to the delivery of steam for the production of energy and according to the service provision, respectively, with the receipt of both scheduled around 30 days after income recognition. 8.2 Adjustment to present value The balances renegotiated are recognized at present value, considering the amount to be deducted, performing dates, settlement dates and the discount rate. For distributors, the adjustment to present value, regulated by CPC 12, was calculated based on the average remuneration of capital, applied by ANEEL in their tariff reviews. This rate is compatible with the nature, term and risks of similar transactions at market conditions. On June 30, 2020 and December 31, 2019, corresponding rate for EDP São Paulo and EDP Espírito Santo is 12.26% p.a., positively affecting distributors’ financial result by R$1,997 (R$2,466 in 2019). For subsidiaries EDP Soluções and EDP GRID, the adjustment to present value considers the return rate of each project, positively affecting the result for the period by R$2,568 (R$1,889 in 2019). 8.3 Other receivables - Consumers Out of the amount on June 30, 2020 of R$29,852 (R$29,775 on December 31, 2019), R$27,415 (R$ 27,415 on December 31, 2019) refers to the subsidiary EDP Espírito Santo, to the balance of Emergency Capacity Charges - ECE, effective from March 2002 to January 2006 and Charge for Acquisition of Emergency Electric Power - EAEEE under litigation, effective in January and February 2004, under litigation. Considering that those amounts must be transferred on to emergency power trading company (Comercializadora Brasileira de Energia Emergencial), a liability has been recognized in the amount of R$31,457 (R$31,448 as of December 31, 2019) (Note 27), and R$28,549 (R$28,546 on December 31, 2019) for EDP Espírito Santo. 8.4 Concessionaires – Electricity supply The change in the electricity supply balance is mainly due to operations between subsidiaries EDP Comercializadora and Porto do Pecém, owing to the reduction in the amount of energy traded (in MWh). Additionally, the subsidiary Porto de Pecém was not online in the period from March to June 2020, due to the scenario of falling demand linked to the downswing in the economy, as well as the offsetting of the ADOMP balances whose statute of limitations had lapsed, according to the legal opinion, in the amount of R$ 25,389. 8.5 Concessionaires - Short-term energy The balance is related to transactions with electric power and charges carried out within the sphere of the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). On June 30, 2020, out of the consolidated amount of R$ 194,132 (R$ 246,432 as of December 31, 2019): (i) R$64,436 (R$70,330 on December 31, 2019), totally refers to the subsidiary Enerpeixe, from the non-fully receipt of settlements by Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE) in view of the injunctions in effect of the electricity sector agents to protect effects of GSF (Generation Scaling Factor), before February 2018; and (ii) R$52,241 (R$89,111 as of December 31, 2019) refers to subsidiary Porto do Pecém, refers to ancillary services, and to the amount of energy sold at the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). The reduction is mainly due to the reduction in the volume of energy traded at CCEE and the drop in “Settlement Price for the Differences” (PLD) compared to December 31, 2019.

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8.6 Estimated loss from allowance for doubtful accounts - PECLD

Consolidated Expected PECLD Balance at Throughout Review of Result from Balance at 12/31/2019 life risk (i) losses 06/30/2020 Consumers Residential (289,308) (35,399) (20,651) (28,912) (374,270) Industrial (48,212) (3,236) 9,746 (10,184) (51,886) Commerce, services and other activities (89,763) (8,390) (1,931) (8,253) (108,337) Rural (24,527) (3,681) (4,723) (2,391) (35,322) Government (1,594) (60) 593 (1,002) (2,063) Public lighting - 0 1 (1) - Public service (221) (88) 66 (1) (244) Free customers (3,074) 0 (226) 0 (3,300) Chargeable Services (2,631) 0 (1,248) 0 (3,879) Not billed (2,676) (871) 0 0 (3,547) (462,006) (51,725) (18,373) (50,744) (582,848) Concessionaires (812) 0 (899) 0 (1,711) Clients (3,462) (1,055) (14) 0 (4,531) Total (466,280) (52,780) (19,286) (50,744) (589,090)

Current (439,076) (566,084) Non-current (27,204) (23,006) Total (466,280) (589,090)

(i) The risk matrix is evaluated annually, but the study may be reevaluated if the estimated losses on doubtful accounts (PECLD, in Portuguese) behaves differently from the expected outcome.

As required by CPC 48 - Financial Instruments, the balance of accounts receivable is analyzed in a simplified manner is formed when necessary to cover any losses in the realization of these assets. For the subsidiaries of distribution and trading, the PECLD was recorded throughout the life of the receivable (Note 5.4.1.1) by applying a percentage calculated based on history of default segregated by parameters of: (i) class of consumer; (ii) tension; (iii) billing date; and (iv) maturity date. Accordingly, a matrix of risk has been prepared by period of default, adjusted by the economic expectation for the current period, obtained through the forecast of parameters of the market default index of the Central Bank of Brazil and separated by regular and irregular consumption. Based on studies prepared by the distribution subsidiaries, where the bigger impacts were identified, the percentages of expected losses segregated by class of consumption, applied upon the first recognition of receivables are as follows:

06/30/2020 EDP São Paulo EDP Espirito Santo Irregular Consumption Irregular Consumption Irregular Consumption Irregular Consumption Medium and Medium and Medium and Medium and Low voltage high voltage Low voltage high voltage Low voltage high voltage Low voltage high voltage Consumers Residential 1.09% n/a 40.50% n/a 1.69% n/a 33.41% n/a Industrial 1.86% 0.66% 21.73% 25.93% 1.77% n/a 24.92% 17.28% Commerce, services and other activities 0.84% 0.46% 15.25% n/a 1.02% 0.46% 21.84% n/a Rural 0.35% 0.03% 41.59% n/a 1.84% 0.01% 23.56% n/a Government n/a n/a n/a n/a 0.16% n/a 28.12% n/a Public lighting n/a n/a n/a n/a n/a n/a n/a n/a Public service n/a n/a n/a n/a 0.08% 0.18% n/a n/a

12/31/2019 EDP São Paulo EDP Espirito Santo Irregular Consumption Irregular Consumption Irregular Consumption Irregular Consumption Medium and Medium and Medium and Medium and Low voltage high voltage Low voltage high voltage Low voltage high voltage Low voltage high voltage Consumers Restated (*) Residential 0.83% n/a 26.69% n/a 1.11% n/a 25.90% n/a Industrial 1.30% 0.43% 29.15% 37.39% 1.20% 0.11% 34.53% 30.85% Commerce, services and other activities 0.61% 0.40% 17.92% n/a 0.66% 0.33% 31.41% n/a Rural 0.28% 0.02% 20.67% n/a 1.15% 0.34% 16.23% 1.22% Government n/a n/a n/a n/a 0.07% 0.01% 26.65% n/a Public lighting n/a n/a n/a n/a n/a n/a n/a n/a Public service n/a n/a n/a n/a 0.14% 0.05% n/a n/a

(*) Refers to the rectification of the percentages of regular consumption presented in the financial statements of December 31, 2019.

The subsidiaries evaluated its history of receipts and identified that are not exposed to high credit risk, as possible overdue balances not received are mitigated by financial guarantee contracts signed at contracting of energy auctions or at formalization of bilateral contracts. In addition, amount receivable referring to short-term energy is administered by the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE), which, on its turn, controls default among sectorial participants based on regulations issued by the Concession Grantor, reducing credit risk in transactions carried out. Accordingly, after due analyses, the generation subsidiaries did not identify the need for recognizing possible expected losses, as they are immaterial and controllable. In regard to the service subsidiaries, PECLD is calculated taking into account the credit risk of its customers at lending institutions. Whenever there is a deterioration of the customer’s rating in comparison to the time of the sale, the loss is increased for the next 12 months, regardless of whether there is a delay. Delay is an additional factor considered in the calculation of PECLD to determine whether it should be calculated for life or for the next 12 months. The transmission subsidiaries have neither history nor expectations of losses in their amounts receivable, since they are guaranteed by suretyship structures and or access to current accounts operated by the National System Operator (ONS) or directly by the Company and, therefore, did not represent an expected loss for doubtful accounts. Despite ANEEL Normative Resolution No. 878 (Note 5.1.1), which temporarily extended the period for the suspension of energy from a defaulting captive consumer from 30 to 120 days, said resolution does not extinguish the debt, including providing for the collection of late payment interest and fine in case of delay.

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For the purposes of Estimated Losses on Doubtful Accounts, related to the effects of COVID-19 for distribution subsidiaries (Note 5.4.1.1), until sufficient observable data are available to update the expectation of future receipts from billing that occurred in 2020, Company Management – in addition to the aforementioned criteria – adopted the following measurement assumptions: • Application of a default chart on a monthly basis only for invoices issued prior to 2020; • Expected losses from doubtful accounts for invoices issued in 2020 measured for the entire life of the receivable based on the aforementioned expected losses, but with a freeze on the monthly remeasurement based on a default chart; • Updating of credit risk by the current economic scenario considering the projection of the parameters of the Central Bank’s default indicator; • Lengthening of the collection period of the entire receivables portfolio from 48 to 60 months, which represents the maximum regulatory term for collection from customers, since a longer term is expected for the recoverability of receivables. The exposure to credit risks of the Company and its subsidiaries is disclosed in Note 36.2.4.

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9 Sectorial financial assets and liabilities

Consolidated

Amounts under formation Balance at Inflation Balance at 12/31/2019 Allocation Amortization (i) adjustment Transfer 06/30/2020 Current Non-current IRT (*) 2019 IRT (*) 2020 IRT (*) 2021 IRT (*) 2022 IRT (*) 2023 Undetermined

CVA Purchase of energy (ii) 174,601 (97,674) (197,617) 6,874 271,986 158,170 141,229 16,941 102,611 48,717 6,842 - - - Itaipu Energy Cost (iii) 243,632 247,007 (93,343) 2,581 1,711 401,588 324,139 77,449 47,762 337,810 16,016 - - - PROINFA 15,926 (18,137) (11,459) 56 (174) (13,788) (9,578) (4,210) 7,410 (21,198) - - - - Basic Network Transportation 63,086 1,049 (7,543) 1,164 728 58,484 52,441 6,043 2,687 57,969 (2,172) - - - Energy Transportation - Itaipu 12,006 4,196 (4,521) 189 (182) 11,688 9,818 1,870 2,734 8,665 289 - - - System Service Charges - ESS/Energy Reserve Charges - EER (iv) (195,271) (122,266) 92,154 (4,690) 253 (229,820) (191,111) (38,709) (40,242) (184,294) (5,284) - - - Energy Development Account (Conta de Desenvolvimento Energético - CDE) (v) 12,311 142,580 (28,964) 1,186 (1,705) 125,408 113,142 12,266 17,664 108,858 (1,114) - - - 326,291 156,755 (251,293) 7,360 272,617 511,730 440,080 71,650 140,626 356,527 14,577 - - - Financial items Overcontracting of energy (vi) (33,725) 68,355 18,484 (1,788) - 51,326 39,695 11,631 (5,468) 56,794 - - - - Neutrality of Parcel A (16,552) 32,766 22,692 148 - 39,054 31,799 7,255 (4,461) 43,515 - - - - Exceeding of Demand and Reactive Energy Surplus (303,830) (32,543) 38,248 (6,951) - (305,076) (17,798) (287,278) (17,798) (75,777) (75,777) (85,500) (50,224) - Hydrological Risk Forecast – Anticipation - (149,626) 126,197 (2,248) (263,453) (289,130) (134,292) (154,838) (53,787) (235,343) - - - - Other 10,220 16,818 (11,800) 3,771 (9,164) 9,845 (82,021) 91,866 10,512 21,762 (22,429) - - - (343,887) (64,230) 193,821 (7,068) (272,617) (493,981) (162,617) (331,364) (71,002) (189,049) (98,206) (85,500) (50,224) - PIS and COFINS PIS/COFINS Technical Note 115/04 34,599 - 15,005 - - 49,604 49,604 - - - 49,604 - - - Exclusion of ICMS from PIS and COFINS basis (Note 10.3.1) (1,756,597) - - (25,603) - (1,782,200) - (1,782,200) - - - - - (1,782,200) (1,721,998) - 15,005 (25,603) - (1,732,596) 49,604 (1,782,200) - - 49,604 - - (1,782,200)

Total (1,739,594) 92,525 (42,467) (25,311) - (1,714,847) 327,067 (2,041,914) 69,624 167,478 (34,025) (85,500) (50,224) (1,782,200)

Current assets 227,979 - - - - 327,067 327,067 ------Non-current assets 131,430 - - - - 35,416 - 35,416 ------Non-current liabilities 2,099,003 - - - - 2,077,330 - 2,077,330 ------

(*) IRT - Tariff repositioning index

Check_Financial Result_Income and Expenses


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Revenue from distributors EDP São Paulo and EDP Espírito is basically comprised by the sale of electricity and delivery (transport) thereof by using infrastructure (network) from distribution. Revenue from concessionaires is affected by the amount of energy delivered and the price. Electricity tariff consists of two parts that reflect the composition of the revenue: • Parcel “A” (non-manageable costs): this installment must be neutral vis-à-vis the Entity's performance, i.e. the costs incurred by the distributors, that may be classified as Parcel “A”, are fully passed on to the consumer or shouldered by the Concession Grantor; and • Parcel “B” (manageable cost): comprises disbursements in the distribution infrastructure and respective return on the investment and disbursements with operation and maintenance. This part is the one that actually affects the entity's performance, as it has inherent risk of business because there is no guarantee of tariff neutrality. Sectorial financial assets and liabilities refer to the values originated from the difference between costs estimated by ANEEL and included in the tariff at the onset of the tariff period (Parcel “A”) and those that are actually incurred during the tariff period. This difference is subsidiaries’ unconditional right to receive cash from Concession Grantor where the budgeted costs are lower than costs actually incurred, or an obligation when the budgeted costs outweigh costs actually incurred. These are segregated into assets and liabilities in accordance with ratification schedule of tariffs by ANEEL in next tax proceedings. During the tariff adjustments ANEEL recalculates the amounts actually invoiced and collected, pursuant to current regulations, with the purpose of guaranteeing the financial settlement of these amounts, without prejudice to the economic and financial balance of the concession, reducing the risk of losses to immaterial amounts. They are approved annually by ANEEL and included in the electric power tariff through Tariff Adjustments or Reviews that, in EDP Espírito Santo, occur on August 7, and, in the EDP São Paulo, on October 23. The amounts included in the sectorial financial assets and liabilities are: • Account for compensation in change of Parcel “A” costs - CVA: It consists of the cost change with the acquisition of electricity, connection and transmission, in addition to sectorial charges. The CVA must be neutral vis-à-vis the Distributor's performance, i.e. the changes calculated are fully passed on to the consumer or shouldered by the Concession Grantor; and • Financial items: They refer to other financial components that are rights or liabilities that are also part of the tariff composition, including: Overcontracting of energy Neutrality of industry charges; and Financial exposure to spot market for the price difference between Submarkets. The Amortization process is conducted on a monthly basis and corresponds to receipt/return through application of prevailing tariffs approved in last tariff events. Regarding financial items, the monthly amortization amounts correspond to 1/12 of total amounts homologated by ANEEL. For CVA, the monthly amortization is made according to the market curve. Amounts refer to difference between incurred costs and costs included in tariff up to reference month closing date to be approved in next tariff processes. 9.1 Material effects in the period Total sectorial liabilities net of assets amounted to R$1,739,594 as of December 31, 2019, whereas the total sectorial liabilities net of assets amounted to R$1,714,847 as of June 30, 2020. The change in the period, amounting to R$ 24,747, was caused by the following reasons: (i) Amortization: In the period, it was transferred to consumers through the energy bill the amount of R$42,467 related to net sectorial liabilities approved by ANEEL. (ii) Purchase of energy: The change in the appropriation related to the energy purchase amounts is due to a seasonality scenario associated with a more optimistic energy scenario, in which the costs of Hydrological Risk were transferred to distributors, and the thermoelectric order costs are lower in the period under review in relation to the average scenario foreseen for the Company’s tariff year. The effects of COVID-19 (Note 5), as of the second half of March, which influenced the reduction in the demand for electric energy in Brazil and, as a result, of the Marginal Operating Costs of the electric system, should also be highlighted. (iii) Itaipu Energy Cost: Itaipu’s electricity costs attributed monthly to the distributors are valued in accordance with the US dollar exchange rate. In the 2019 tariff process of EDP Espírito Santo, carried out at the beginning of August, an assumption of R$3.79/US$ was considered for the definition of the tariff coverage. In EDP São Paulo, 2019 tariff process carried out at the beginning of October, an assumption of R$4.12/US$ was considered for the definition of the tariff coverage. Nevertheless, the exchange rate for the period under analysis was substantially higher, thus contributing to the formation of a tariff deficit to be reversed in the 2020 tariff process. Moreover, another factor that justifies the results presented stem from the CVA calculation methodology, in which Itaipu energy costs are compared monthly, as well as all other energy contracts, with the Average Coverage Rate (TMC). TMC is a weighted average price of the distributor’s energy contracts planned for its tariff year. (iv) System Service Charges - ESS/Energy Reserve Charges - EER: The costs of the ESS (System Service Charge)/ERR (Reserve Energy Charge) attributed to the distributor in the period under analysis were lower than anticipated in relation to the respective tariff coverage, generating a regulatory liability. The main reason for this change is due to the Energy Reserve Charges (EER), considering the balance of the Energy Reserve Account (CONER), the results of which proved to be sufficient to cover the expenses of plants that operate in the reserve energy mode (Note 5.1.5). (v) Energy Development Account (Conta de Desenvolvimento Energético - CDE): ANEEL Homologatory Resolution No. 2,644/2019 ratified the CDE quota amounts for the year 2020. Compared to the previous year, the amounts under responsibility of distributors (Energy Development Account Utilization Charges) increased 24% on average. Thus, the distributors started presenting a tariff deficit as of January 2020 due to the mismatch between the tariff coverage and the new amounts paid to CDE. This tariff deficit is part of the CVA, whose amounts will be reversed in the 2020 tariff processes. (vi) Overcontracting of energy: The overcontracting of energy was mainly influenced by the change in the scenario expected for 2020, which was heavily impacted by the crisis imposed by the COVID-19 pandemic (Note 5). The decrease in load, combined with a favorable hydrological scenario, significantly reduced the short-term market price (PLD), which intensified the negative result of this energy compared to the Company’s energy acquisition cost (PMIX). Additionally, as mentioned in note 5.1.9, the aforementioned Normative Resolution 885 provides for the opening of a public consultation to determine the parameters for the economic and financial rebalancing of the distributors, vis-à-vis rising costs and frustration in revenues arising from the state of public calamity determined by Legislative Decree 6 as a result of the COVID-19 pandemic (Note 4). The Company recognizes its sectorial financial assets and liabilities based on OCPC 08 – Recognition of Certain Assets and Liabilities in the General Purpose Accounting-Financial Reports of Electricity Distributors, issued in accordance with Brazilian and International Accounting Standards, in such a way that the records of financial assets and liabilities stemming from the differences found in items of Portion A and other financial components in each accounting period have, as a contra entry, the item Revenue from the Sale of Goods and Services, in P/L for the period, considering the Company’s best estimate regarding the financial amount to be realized as a result of the full compliance with the performance obligation completed in the period, considering all existing facts and circumstances that support the transaction. The Management of EDP - Energias do Brasil engaged an external legal opinion regarding the economic rebalancing, which demonstrates the existence of a right to revenue coverage to mitigate the economic effects inherent in the COVID-19 crisis, as it is an extraordinary event. However, for as long as the public consultation of said Resolution has not been finalized in order to establish regulatory parameters that guide the pricing of such regulatory rights, these are considered in accounting as “contingent assets” and, therefore, such rights are not recognized for now.

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10 Income tax, social contribution, and other taxes

Parent Company Balance at Inflation Advances / Federal tax Balance at Note 12/31/2019 Addition Decreases adjustment payments offsetting Reclassified Transfer 06/30/2020 Offsettable assets Recoverable income tax and social contribution 10.1 56,618 0.00 0.00 2,145 (5) (61,355) 0.00 61,369 58,772 Total 56,618 - - 2,145 (5) (61,355) - 61,369 58,772 Current 25,322 25,452 Non-current 31,296 33,320

Other recoverable taxes PIS and COFINS 422 24 0.00 0.00 0.00 0.00 0.00 (24) 422 Income tax on interest earning bank deposits 57,169 3,098 0.00 0.00 0.00 0.00 (2) (10,619) 49,646 IRRF (Withholding income tax) on interest on own capital 50,746 0.00 0.00 0.00 0.00 0.00 0.00 (50,746) - Withholding income tax and social contribution on billing 1,007 2 0.00 0.00 0.00 0.00 0.00 0.00 1,009 Other 1,774 (11) 0.00 0.00 0.00 0.00 2 0.00 1,765 Total 111,118 3,113 - - - - - (61,389) 52,842 Current 40,028 39,881 Non-current 71,090 12,961

Liabilities payable Income tax and social contribution payable - 24 0.00 9 0.00 0.00 0.00 (33) - Total current - 24 - 9 - 0.00 - (33) -

Other taxes payable

ICMS (VAT taxes) 63 (63) 0.00 0.00 0.00 0.00 0.00 0.00 - PIS and COFINS 30,469 781 0.00 0.00 0.00 (30,817) 0.00 14 447 Taxes on services rendered by third-parties 717 2,010 0.00 1 (449) 0.00 0.00 0.00 2,279 IRRF (Withholding income tax) on interest on own capital 30,539 0.00 0.00 0.00 0.00 (30,538) 0.00 (1) - Installments 10.7.1 27,315 0.00 0.00 261 (2,744) 0.00 0.00 0.00 24,832 Personnel charges 2,835 10,365 0.00 0.00 (1,242) 0.00 0.00 0.00 11,958 Other 1,197 1,319 0.00 0.00 (1,160) 0.00 0.00 0.00 1,356 Total 93,135 14,412 - 262 (5,595) (61,355) - 13 40,872 Current 71,276 18,998 Non-current 21,859 21,874

Consolidated Transfer of Balance at Inflation Advances / Federal tax Assets held for Balance at 12/31/2019 Addition Decreases adjustment Payments offsetting Reclassified Transfer sale (Note 16) 06/30/2020 Offsettable assets Recoverable income tax and social contribution (Note 10.2) 217,043 1 0.00 3,781 113,874 (68,945) (509) (42,031) 15,675 238,889 Total 217,043 1 - 3,781 113,874 (68,945) (509) (42,031) 15,675 238,889 Current 123,282 149,489 Non-current 93,761 89,400

Other recoverable taxes ICMS (Note 10.4) 185,956 32,056 (5,862) 728 (17) 0.00 (89) (11,014) 0.00 201,758 PIS and COFINS (Note 10.3) 1,974,524 577,629 0.00 43,547 106 (137,645) 0.00 (496,308) 106 1,961,959 IRRFIncome (Withholding tax on interest income earning tax) bankon interest deposits on 95,896 13,584 0.00 0.00 0.00 (2,283) 787 (14,072) 1,018 94,930 own capital 54,370 0.00 0.00 0.00 0.00 (3,506) 0.00 (50,864) 0.00 - Withholding income tax and social contribution on billing 4,289 2,872 0.00 0.00 0.00 0.00 (789) (1,396) 166 5,142 Other 18,359 2,195 0.00 0.00 843 0.00 2 97 2,813 24,309 Total 2,333,394 628,336 (5,862) 44,275 932 (143,434) (89) (573,557) 4,103 2,288,098 Current 670,383 651,750 Non-current 1,663,011 1,636,348

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Consolidated Transfer of Balance at Inflation Advances / Federal tax Assets held for Balance at 12/31/2019 Addition Decreases adjustment Payments offsetting Reclassified Transfer sale (Note 16) 06/30/2020 Liabilities payable

Income tax and social contribution payable 43,760 177,831 0.00 9 (35,124) (6,748) 0.00 (109,447) 4,834 75,115 Total current 43,760 177,831 - 9 (35,124) (6,748) - (109,447) 4,834 75,115

Other taxes payable ICMS (Note 10.5) 231,679 1,215,764 0.00 27 (1,256,144) 0.00 (89) (11,015) 4 180,226 PIS and COFINS (Note 10.6) 105,907 765,129 0.00 0.00 (54,023) (135,912) 0.00 (495,051) 7,935 193,985

Taxes on services rendered by third-parties 13,004 30,849 0.00 1 (35,390) 0.00 0.00 29 148 8,641 IRRF (Withholding income tax) on interest on 80,937 0.00 0.00 0.00 (10,708) (69,719) (509) (1) 0.00 - Installments (Note 10.7) 397,956 0.00 0.00 4,959 (21,176) 0.00 0.00 11 0.00 381,750 Personnel charges 16,327 65,061 0.00 9 (42,560) 0.00 0.00 84 432 39,353 Other 3,815 855,045 0.00 99 (857,242) 0.00 0.00 (198) 332 1,851 Total 849,625 2,931,848 - 5,095 (2,277,243) (205,631) (598) (506,141) 8,851 805,806 Current 493,977 463,863 Non-current 355,648 341,943

As required by CPC 32 - Income taxes, the Company and its subsidiaries present current income tax and social contribution assets and liabilities at its net value when: (i) could be offset by the same tax authority; and (ii) the tax legislation permits that the Company and its subsidiaries make or receive the tax in lump sum. 10.1 Income tax and social contribution - Assets to offset - Parent company The recorded amounts refer mostly to tax withholdings at source and respective restatements based on the Selic (Central Bank) rate. That balance is mostly offset with withholding income tax on declared interest on own capital and PIS and COFINS on financial income. 10.2 Income tax and social contribution - Offsettable assets - Consolidated The amount on June 30, 2020 of R$ 238,889 refers mainly to the impact of Law 13670/18, prohibiting the offsetting of debts related to the monthly corporate income tax (IRPJ) and social contribution (CSLL) estimates with tax credits held by taxpayers under the Taxable Income regime. 10.3 PIS and COFINS – Offsettable Assets - Consolidated 10.3.1 Exclusion of ICMS from PIS/COFINS calculation basis 10.3.1.1 EDP São Paulo On December 10, 2019, a deferral was carried out from the Federal Regional Court of the 3rd Region in a lawsuit, in which the right not to include the ICMS amounts in the PIS and COFINS calculation basis was granted, as well as the right to recover the amounts previously collected. EDP São Paulo inquired ANEEL and received a response through Official Letter No. 392/2019 on November 19, 2019, with the guidance that the agency, through its technical areas, is analyzing the best way to transfer the amounts recovered to tariffs approved to consumers of the Concessionaires. On March 17, 2020, ANEEL opened Subsidies Taking No. 5/2020, seeking to obtain subsidies through "Social Participation" for the formulation of its position regarding the tariff treatment to be given by electricity distributors to tax credits arising from these lawsuits. The amount recognized in the sectorial financial liabilities item (Note 9) refers to the monetarily restated principal amount. Changes in said amounts are in accordance with the Brazilian Federal Revenue Service (RFB) Consultation Solution No. 13/2018, including inflation adjustment and offsetting as of June 30, 2020, as follows:

Principal Restatement (-) Offset Total Exclusion of own ICMS from PIS and COFINS calculation basis 788,673 244,948 (14,293) 1,019,328 788,673 244,948 (14,293) 1,019,328

10.3.1.2 EDP Espírito Santo On April 3, 2019, EDP Espírito Santo was granted an unappealable favorable decision in a lawsuit, in which the right not to include the ICMS amounts in the PIS and COFINS calculation basis was granted, as well as the right to recover the amounts previously collected. The Brazilian Federal Revenue Service granted the request for credit qualification. The Company inquired ANEEL and received a response through Official Letter No. 392/2019 on November 19, 2019, with the guidance that the agency, through its technical areas, is analyzing the best way to transfer the amounts recovered to tariffs approved to consumers of the Concessionaires. On March 17, 2020, ANEEL opened Subsidies Taking No. 5/2020, seeking to obtain subsidies through "Social Participation" for the formulation of its position regarding the treatment to be given by electricity distributors to tax credits arising from these lawsuits. The amount recognized in the sectorial financial liabilities item (Note 9) refers to the monetarily restated principal amount. Changes in said amounts are in accordance with the Brazilian Federal Revenue Service (RFB) Consultation Solution No. 13/2018, including inflation adjustment and offsetting as of June 30, 2020, as follows:

Principal Restatement (-) Offset Total Exclusion of own ICMS from PIS and COFINS calculation basis 555,006 192,952 (66,969) 680,989 555,006 192,952 (66,969) 680,989

10.4 ICMS - Assets to offset - Consolidated Of the amount on June 30, 2020 in the amount of R$201,758 (R$185,956 on December 31, 2019) the subsidiaries EDP São Paulo and EDP Espírito Santo have a balance of R$197,844 (R$180,017 on December 31, 2019), which includes ICMS (value-added tax) credits from the purchase of goods in the amount of R$193,755 (R$176,604 on December 31, 2019) which, according to paragraph 5 of article 20 of Complementary Law 87/96, are offset at the ratio of 1/48 per month. 10.5 ICMS - Liabilities payable - Consolidated Of the amount at June 30, 2020 of R$180,226 (R$231,679 as at December 31, 2019), subsidiaries EDP São Paulo and EDP Espírito Santo had a balance of R$173,731 (R$216,768 at December 31, 2019), referring to ICMS levied on electricity bills. 10.6 PIS and COFINS payable - Consolidated As described in Note 5.1.2, based on Ordinances No. 139 and 245, the PIS and COFINS for the months of March, April and May 2020 are subject to an extended payment term.

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10.7 Installments 10.7.1 Parent Company 10.7.1.1 REFIS In 2009, the Company formalized with the Federal Revenue Service of Brazil (RFB) its participation in the program of reduction and installment payments of federal taxes, according to Law 11.941/09 – “REFIS IV”. On June 30, 2011, the Company consolidated the debts included in the installment plan. Below are the amounts and the list of taxes payable in installments:

Parent Company

Total Conversion to Adhesion Installments - REFIS Principal Fine Interest installment income value - REFIS COFINS 30,754 6,151 9,793 46,698 2,092 48,790 PIS 6,677 1,335 2,126 10,138 454 10,592 Total amount of taxes 37,431 7,486 11,919 56,836 2,546 59,382 Decrease in Refis program (7,471) Use of negative Basis/ Tax Loss (11,933) Total 39,978 10.7.2 Consolidated 10.7.2.1 REFIS The subsidiary EDP Espírito Santo, together with the Company, also formalized with the RFB the adherence to “REFIS IV” (Note 10.7.1.1). Amounts and list of taxes to be paid in consolidated installments are as follows: Consolidated

Total Conversion Adhesion Installments - REFIS Principal Fine Interest Charges installment to income value - REFIS COFINS 33,679 6,736 12,474 52,889 2,092 54,981 PIS 6,677 1,335 2,126 10,138 454 10,592 CSLL 4,442 888 4,093 1,885 11,308 3,742 15,050 INSS 8,548 3,021 10,256 670 22,495 10,822 33,317 IRPJ/ IRRF 4 1 8 0 13 5,257 5,270 Fine 0 223 192 0 415 190 605 Total amount of taxes 53,350 12,204 29,149 2,555 97,258 22,557 119,815 Decrease in Refis program (19,049) Use of negative Basis/ Tax Loss (24,032) Total 76,734

10.7.2.2 Special Tax Regularization Program - PERT As a result of the calculation of the debts arisen from the recalculation of taxes, the distribution subsidiaries and Enerpeixe adhered in August 2017 to the PERT. Among the installment payment options, the subsidiaries adhered to the cash payment of 20% of the consolidated debt, without discount, in 5 monthly and successive installments, falling due from August to December 2017, and the remaining amount in 145 monthly and successive installments, falling due from January 2018, with 80% reduction in late payment interests, and 50% of late-payment interest, ex-officio or isolated fines. The installments will be monthly restated at SELIC plus 1%. Amounts and list of taxes to be paid in consolidated installments are as follows:

Consolidated Total Installments - PERT Principal Fine Interest installment PIS 37,010 7,401 10,649 55,060 COFINS 166,807 33,361 47,259 247,427 CSLL 63,432 12,686 16,017 92,135 IRPJ/ IRRF 155,787 31,158 38,304 225,249 423,036 84,606 112,229 619,871 Decrease in PERT program (105,668) Total 514,203

10.7.3 Changes in installments Changes in the installment plans and the respective balances as of June 30, 2020 are as follows:

Parent Company Consolidated REFIS REFIS (ii) PERT Total Adhesion value 39,978 76,734 514,203 590,937 Adjustment in consolidation REFIS/PERT (i) 791 791 (11,236) (10,445) Interest adjustments – Consolidation 2011 8,707 11,422 0 11,422 Assets to be offset 0 3,640 0 3,640 Judicial deposit in favor of the Company 0 17,284 0 17,284 Appropriation in favor of the Federal Government (5,689) (23,864) 0 (23,864) Amortization (40,628) (76,707) (214,003) (290,710) Restatement 21,673 27,601 58,777 86,378 Reversal of update of the appropriation in favor of the Federal Government 0 (2,892) 0 (2,892) Balances at June 30, 2020 24,832 34,009 347,741 381,750

(i) The amount of R$791 in the Parent Company relates to the judicial deposit aiming at the suspension of the enforceability of the IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Income) debt arising from the administrative proceedings of the merged company Magistra Participações SA, which was included in the Federal REFIS (Tax Recovery Program) in 2013 and ratified in (ii) Out of the total consolidated amount of REFIS debt as of June 30, 2020 totaling R$34,009 (R$36,414 on December 31, 2019): (i) R$24,832 (R$27,315 as of December 31, 2019) refers to the Company, which have been paid in installments and are restated monthly by the SELIC rate; and (ii) R$9,177 (R$9,099 on December 31, 2019), refers to subsidiary EDP Espírito Santo, with judicial deposits of R$23,317 (R$23,153 on December 31, 2019), which expect appropriation by the Federal government (in accordance with article 32 of PGFN/RFB Ordinance No. 06/09), and when that is done this liability will be written off.

Out of total debt on June 30, 2020 of R$24,832 (R$27,315 on December 31, 2019), 52 installments of R$459, monthly restated at SELIC still remain.

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11 Deferred taxes Parent Company Consolidated Liabilities Assets Liabilities Non-current Non-current Current Non-current Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 PIS and COFINS 11.1 156 151 0 0 768 716 321,968 266,856 Income tax and social 11.2 207,330 208,446 723,071 741,695 0 0 512,286 462,309 contribution Service tax 0 0 0 0 842 785 1,418 1,615 Total 207,486 208,597 723,071 741,695 1,610 1,501 835,672 730,780

11.1 PIS and COFINS Deferred PIS and COFINS (recognized) have the following types:

Parent Company Consolidated Liabilities Liabilities Non-current Current Non-current 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Revenue due to the recognition of incurred costs (CPC 47) in EDP Soluções 768 716 1,294 1,473 Revenue from construction in transmission subsidiaries 0 317,003 262,084 Inflation adjustment of judicial deposits 156 151 0 3,671 3,299 156 151 768 716 321,968 266,856

11.2 Income tax and social contribution They are recorded on tax losses, negative basis of social contribution and temporary differences, considering the rates in force of the aforementioned taxes, in accordance with the provisions of CVM Resolution 599/09 and consider past profitability record and expectations of future taxable income based on a technical viability study. They are recognized according to the transaction that originated them, whether in income or shareholders' equity. Income tax and social contribution - deferred and social contribution assets and liabilities are presented according to their nature and total amount is presented at net value after due offsets, as required by CPC 32. 11.2.1 Breakdown Parent Company Non-current liabilities Result Six-month periods ended June 30 Nature of credits Note 06/30/2020 12/31/2019 2020 2019 Temporary differences Bargain purchase 11.2.1.1 149,553 149,553 0.00 0.00 Surplus 56,508 57,660 1,152 1,152 Other 15.8 1,269 1,233 (36) (67) Total temporary differences 207,330 208,446 1,116 1,085

Total gross 207,330 208,446 1,116 1,085

Total 207,330 208,446 1,116 1,085

Consolidated Non-current assets Non-current liabilities Result Shareholders' Equity Six-month periods ended June 30 Nature of credits Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019 Tax losses 11.2.1.2 275,141 283,924 0.00 0.00 (8,783) (10,079) Negative basis of social contribution 11.2.1.2 98,557 101,719 0.00 0.00 (3,162) (6,259) 373,698 385,643 - - (11,945) (16,338) - - Temporary differences Estimated loss from allowance for doubtful 196,376 188,647 0.00 0.00 5,034 25,733 accounts - PECLD Post-employment benefits 100,035 97,778 0.00 0.00 22 4,680 Provision for tax, civil and labor risks 139,657 133,148 0.00 0.00 4,550 2,630 0.00 0.00 Consumers - adjustment to present value 542 1,234 0.00 0.00 (692) (1,948) 0.00 0.00 Pre-operating expenditures 10,555 7,871 0.00 0.00 2,684 1,685 0.00 0.00 Bargain purchase 11.2.1.1 0.00 0.00 149,553 149,553 0.00 0.00 0.00 0.00 Surplus 0.00 0.00 479,600 480,752 1,152 1,152 0.00 0.00 Amortization/depreciation - Surplus in the acquired business - CPC 15 (R1) 0.00 0.00 (134,150) (126,321) 7,829 7,868 0.00 0.00 Use of Public Property - CPC 25 112,817 110,192 30,464 31,418 3,579 3,358 0.00 0.00 Fair value of indemnifiable financial assets - 0.00 0.00 282,776 282,766 (10) (9,763) 0.00 0.00 ICPC 01 (R1) Remuneration of concession assets 1,464 1,465 259,020 180,642 (78,379) (54,803) 0.00 0.00 PIS and Cofins on concession assets 106,613 87,481 0.00 0.00 19,132 28,652 0.00 0.00 Financial instruments - CPC 39 3,992 3,583 44,425 45,722 1,135 2,074 571 13 Post-employment benefits - PSAP 11.2.1.3 (80,644) (85,018) 0.00 0.00 4,374 8,424 0.00 (8,424) Post-employment benefits - Other 279,991 298,524 0.00 0.00 82 (8,424) (21,304) 231 comprehensive income Environmental permits 8,146 6,979 10,404 11,363 2,126 1,794 0.00 0.00 Other 15,010 17,702 38,861 30,276 (9,878) 1,772 Total temporary differences 894,554 869,586 1,160,953 1,086,171 (37,260) 14,884 (20,733) (8,180)

Tax credit of goodwill taken over 11.2.1.4 103,486 110,328 0.00 0.00 (6,842) (7,060)

Total gross 1,371,738 1,365,557 1,160,953 1,086,171 (56,047) (8,514) (20,733) (8,180)

Offset between Deferred Assets and Liabilities (648,667) (623,862) (648,667) (623,862) 0.00 0.00 0.00

Total 723,071 741,695 512,286 462,309

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Change in deferred income and social contribution tax assets and liabilities (Consolidated) in the amount of R$ 68,601 was recorded as a negative contra entry in the income for the period of R$ 56,047, credited to shareholders’ equity in the amount of R$ 20,733 and debit in liabilities in the amount of R$ 8,179 related to Energest due to the return to consolidation perimeter. 11.2.1.1 Bargain purchase Deferred taxes on negative goodwill are a result of the acquisitions of Porto do Pecém (R$120,096) and Celesc (R$29,457). Taxes on negative goodwill will be realized on the disposal of these investments. 11.2.1.2 Tax losses and negative basis of social contribution tax Under the tax legislation in force, the tax loss and the negative basis of social contribution can be offset with future income, up to the limit of 30% of the taxable income, and are not subject to a statutory limitation period. 11.2.1.3 Provision for Social Security Deficit - PSAP The taxable credit arising from the Provision for the Pension Plan Deficit - PSAP of EDP São Paulo refers to the portion of liabilities related to the benefits exceeding the assets of the Defined benefit pension plans, the provision for which was effected on December 31, 2001 with a counterparty in the Shareholders’ Equity, deductible on the occasion of the monthly payments, expected to be terminated in 2028 (Note 26.1.1.7). 11.2.1.4 Tax credit of goodwill merger The goodwill fiscal credit derives from: (i) in subsidiary EDP São Paulo: from the takeover of the spin off portion of the former parent company Enerpaulo - Energia Paulista Ltda. within the subsidiary EDP São Paulo during 2002, represented by the goodwill paid by Enerpaulo on the acquisition of shares issued by EDP São Paulo; (ii) in subsidiary EDP Espírito Santo: from the takeover that occurred in April 2005 of the spin off portion of the Parent Company with the subsidiary EDP Escelsa, represented by the goodwill paid by the merged companies EDP 2000 Participações Ltda. and EDP Investimentos Ltda. on the acquisition of shares issued by IVEN, which was the parent company of EDP Espírito Santo; and (iii) in the subsidiary Lajeado: the takeover of the subsidiaries EDP Lajeado and Tocantins within the subsidiary Lajeado, dated November 2009, represented by the goodwill paid by Lajeado. The amounts were accounted for in accordance with CVM Instructions Nos. 319/99 and 349/99, and in accordance with ANEEL’s instructions, and amortized according to the curve between the expectations of future results and the terms of the subsidiaries’ concession. This translates into a future average annual tax credit realization of R$7,410 for the subsidiary EDP São Paulo up to 2027, R$1,595 for the subsidiary EDP Espírito Santo up to 2025, and R$5,815 for the subsidiary Lajeado up to 2032. 11.2.2 Realization of deferred tax assets Deferred tax assets are reviewed at the year-end and are reduced as their realization is no longer probable. Management of EDP São Paulo, EDP Espírito Santo, Lajeado, Investco, EDP Comercializadora, EDP GRID, Enerpeixe, Porto do Pecém and transmission subsidiaries prepared the projection of future taxable income, including its discounts to present value and demonstrating tax credit realization capacity in indicated years, which are approved by the respective Boards of Directors or Executive Boards. Based on the technical study of taxable income projections, the subsidiaries estimate recovering in the following years: Total non- 2020 2021 2022 2023 2024 2025–2027 As from 2028 current 137,337 203,773 203,435 142,259 157,474 224,876 302,584 1,371,738

The realization of deferred tax assets is in compliance with the provisions of CVM Instruction 371/02 and Official Circular Letter CVM/SNC/SEP/nº01/2019. 11.2.3 Unrecognized deferred tax assets On June 30, 2020, the Company and its subsidiaries have tax credits related to tax losses and tax carryforwards from social contribution and temporary differences not recognized in the interim accounting information totaling R$5,330 (R$8,918 as of December 31, 2019), in view of uncertainties in its realization. Such amount may be the object of future recognition, in accordance with annual reviews of taxable income generation projections. There is no statute of limitation period for the use of said credits.

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12 Related parties Besides the amounts of the balance of dividends payable and receivable provided in Note 14 and loans payable provided in Note 25, the other balances of assets and liabilities, as well as the transactions of the Company with its subsidiaries and parent companies, key Management and other related parties, which influenced the result of the period, are presented as follows:

Parent Company Assets Liabilities Revenue (expenses) Current Non-current Current Non-current Operating Financial Price Six-month periods ended June 30 Relationship practiced Duration 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019 Loans receivable Loans receivable1 Loan agreements - 100–110% CDI Loan agreements - from 100% to 110% of CDI1 Pecém OM Jointly-controlled subsidiary 0.00 From December 05, 2011 to an undefined date0.00 0.00 1,497 1,468 0.00 0.00 0.00 0.00 0.00 0.00 28 47 Porto do Pecém Subsidiary 0.00 From September 24, 2012 to an undefined date0.00 0.00 86,577 85,021 0.00 0.00 0.00 0.00 0.00 0.00 1,557 6,310 Mabe Jointly-controlled subsidiary 0.00 10/04/2013–12/31/2021 0.00 0.00 23,707 23,108 0.00 0.00 0.00 0.00 0.00 0.00 424 695 EDP Transmissão MA I Subsidiary 0.00 11/22/2019–11/21/2020 108,556 22,254 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,229 19 EDP Transmissão MA II Subsidiary 0.00 11/22/2018–11/21/2020 82,584 26,415 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 660 0.00 EDP Transmissão SP-MG Subsidiary 0.00 11/22/2019–11/21/2020 69,217 67,522 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,184 188 EDP São Paulo Subsidiary 0.00 03/29/2017–03/28/2019 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 439 EDP Espírito Santo Subsidiary 0.00 03/29/2017–05/28/2019 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14 599 260,357 116,191 111,781 109,597 ------5,096 8,297

Advance for future capital increase – AFAC From August 23, 2017 to an EDP Transmissão Aliança Subsidiary 0.00 undefined date 0.00 0.00 0.00 90,000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 From December 13, 2019 to an SP Ventures Subsidiary 0.00 undefined date 0.00 0.00 0.00 3,500 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 From December 7, 2015 to an EDP GRID Subsidiary 0.00 undefined date 0.00 0.00 21,900 15,500 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 From May 14, 2019 to an Resende Subsidiary 0.00 undefined date 0.00 0.00 0.00 20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - - 21,900 109,020 ------Other receivables and other accounts payable (Note 15)

Human Resources Sharing Agreement (a) EDP São Paulo Subsidiary 0.00 0.00 0.00 333 394 0.00 0.00 0.00 2,167 12 569 0.00 0.00 Energest Subsidiary 0.00 0.00 0.00 95 1,071 0.00 0.00 0.00 55 0.00 (36) 0.00 0.00 EDP Comercializadora Subsidiary 0.00 0.00 0.00 198 555 0.00 0.00 0.00 276 1,105 386 0.00 0.00 Investco Subsidiary 0.00 0.00 0.00 940 732 0.00 0.00 25 117 654 127 0.00 0.00 EDP Espírito Santo Subsidiary 0.00 0.00 0.00 1,578 3,198 0.00 0.00 0.00 1,853 7,578 5,998 0.00 0.00 Porto do Pecém Subsidiary 0.00 0.00 0.00 1,133 2,233 0.00 0.00 0.00 978 4,927 0.00 0.00 0.00 EDP Soluções Subsidiary 0.00 0.00 0.00 1,250 784 0.00 0.00 0.00 992 663 762 0.00 0.00 EDP GRID Subsidiary 0.00 0.00 0.00 0.00 59 0.00 0.00 284 399 247 77 0.00 0.00 SP Ventures Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 453 0.00 (453) 0.00 0.00 0.00 Lajeado Subsidiary 0.00 0.00 0.00 532 (6) 0.00 0.00 0.00 234 1,074 343 0.00 0.00 EDP Transmissão Subsidiary 0.00 0.00 0.00 17 163 0.00 0.00 0.00 37 96 55 0.00 0.00 EDP Varejista Subsidiary 0.00 0.00 0.00 55 0.00 0.00 0.00 0.00 0.00 353 214 0.00 0.00 EDP Transmissão MA I Subsidiary 0.00 01/01/2019–12/31/2021 0.00 0.00 29 52 0.00 0.00 0.00 7 173 12 0.00 0.00 EDP Transmissão MA II Subsidiary 0.00 0.00 0.00 25 51 0.00 0.00 0.00 9 142 13 0.00 0.00 EDP Transmissão SP-MG Subsidiary 0.00 0.00 0.00 139 67 0.00 0.00 0.00 16 744 24 0.00 0.00 EDP Transmissão Aliança Subsidiary 0.00 0.00 0.00 137 215 0.00 0.00 0.00 101 782 150 0.00 0.00

CEJA Jointly-controlled subsidiary 0.00 0.00 0.00 204 53 0.00 0.00 236 426 340 0.00 0.00 0.00

Cachoeira Caldeirão Jointly-controlled subsidiary 0.00 0.00 0.00 187 0.00 0.00 0.00 0.00 0.00 212 0.00 0.00 0.00

São Manoel Jointly-controlled subsidiary 0.00 0.00 0.00 220 220 0.00 0.00 0.00 198 562 0.00 0.00 0.00

Enerpeixe Subsidiary 0.00 0.00 0.00 18 0.00 0.00 0.00 0.00 0.00 497 0.00 0.00 0.00

Enerprev Subsidiary 0.00 0.00 0.00 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

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Parent Company Assets Liabilities Revenue (expenses) Current Non-current Current Non-current Operating Financial Price Six-month periods ended June 30 Relationship practiced Duration 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019

Infrastructure Service Sharing (b) EDP São Paulo Subsidiary 0.00 0.00 0.00 320 216 0.00 0.00 0.00 0.00 825 1,815 0.00 0.00 Energest Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 615 0.00 0.00 EDP Transmissão Subsidiary 0.00 0.00 0.00 1 1 0.00 0.00 0.00 0.00 18 0.00 0.00 0.00 Investco Subsidiary 0.00 0.00 0.00 4 24 0.00 0.00 0.00 0.00 112 0.00 0.00 0.00 Lajeado Subsidiary 0.00 0.00 0.00 6 11 0.00 0.00 0.00 0.00 97 0.00 0.00 0.00 EDP Espírito Santo Subsidiary 0.00 0.00 0.00 168 248 0.00 0.00 0.00 0.00 1,101 582 0.00 0.00 EDP Transmissão MA I Subsidiary 0.00 0.00 0.00 1 0.00 0.00 0.00 0.00 0.00 29 0.00 0.00 0.00 01/01/2015–12/31/2021 EDP Transmissão MA II Subsidiary 0.00 0.00 0.00 4 0.00 0.00 0.00 0.00 0.00 17 0.00 0.00 0.00 EDP Transmissão SP-MG Subsidiary 0.00 0.00 0.00 19 0.00 0.00 0.00 0.00 0.00 57 0.00 0.00 0.00 EDP Transmissão Aliança Subsidiary 0.00 0.00 0.00 7 0.00 0.00 0.00 0.00 0.00 47 0.00 0.00 0.00 EDP Comercializadora Subsidiary 0.00 0.00 0.00 6 27 0.00 0.00 0.00 0.00 142 0.00 0.00 0.00 Porto do Pecém Subsidiary 0.00 0.00 0.00 102 79 0.00 0.00 0.00 0.00 457 0.00 0.00 0.00 EDP GRID Subsidiary 0.00 0.00 0.00 0.00 16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EDP Soluções Subsidiary 0.00 0.00 0.00 0.00 25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EDP Varejista Subsidiary 0.00 01/01/2015–12/31/2021 0.00 0.00 4 0.00 0.00 0.00 0.00 0.00 22 0.00 0.00 0.00 CEJA Jointly-controlled subsidiary 0.00 01/01/2015–12/31/2021 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2 0.00 0.00

Stock option granted by the Company (Note 12.2.1) EDP São Paulo Subsidiary 0.00 06/15/2016–06/18/2023 0.00 0.00 509 1,303 0.00 0.00 0.00 0.00 795 254 0.00 0.00 Energest Subsidiary 0.00 06/15/2016–06/18/2022 0.00 0.00 766 777 0.00 0.00 0.00 0.00 2,126 124 0.00 0.00 EDP Comercializadora Subsidiary 0.00 06/15/2016–06/18/2023 0.00 0.00 338 296 0.00 0.00 0.00 0.00 41 52 0.00 0.00 EDP Espírito Santo Subsidiary 0.00 06/19/2017–06/18/2023 0.00 0.00 285 210 0.00 0.00 0.00 0.00 75 40 0.00 0.00 Porto do Pecém Subsidiary 0.00 06/15/2016–06/18/2022 0.00 0.00 566 787 0.00 0.00 0.00 0.00 125 130 0.00 0.00 EDP Transmissão SP-MG Subsidiary 0.00 06/06/2019–06/05/2023 0.00 0.00 36 24 0.00 0.00 0.00 0.00 9 5 0.00 0.00 EDP GRID Subsidiary 0.00 06/15/2016–06/15/2023 0.00 0.00 158 121 0.00 0.00 0.00 0.00 79 15 0.00 0.00 Agreement of consulting services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EDP Renováveis Related party 0.00 12/01/2013–06/30/2020 339 283 270 270 0.00 0.00 0.00 0.00 79 117 0.00 0.00 Elebrás Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82 0.00 0.00 Feijão I Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35 0.00 0.00 Feijão II Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35 0.00 0.00 Feijão III Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35 0.00 0.00 Feijão IV Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35 0.00 0.00 Jau Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99 0.00 0.00 Cenaeel Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16 0.00 0.00 Aventura I Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28 0.00 0.00 Babilonia Related party 0.00 07/01/2019–06/30/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 41 0.00 0.00 Service agreement (c) EDP Portugal Parent company 0.00 Undetermined 6,402 5,122 0.00 0.00 35,788 31,119 1,442 446 (3,275) (2,046) (9,282) 533 EDP Valor Related party 0.00 Undetermined 0.00 0.00 0.00 0.00 2,958 2,328 0.00 0.00 (630) 0.00 0.00 0.00 Porto do Pecém Subsidiary 0.00 01/01/2019–09/30/2019 0.00 0.00 0.00 53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Elebrás Related party 0.00 07/02/2018–07/02/2020 0.00 26 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia I Related party 0.00 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia II Related party 0.00 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia III Related party 0.00 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia IV Related party 0.00 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia V Related party 0.00 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

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Parent Company Assets Liabilities Revenue (expenses) Current Non-current Current Non-current Operating Financial Price Six-month periods ended June 30 Relationship practiced Duration 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019

Agreement for the Sharing of Backoffice Activities (d) EDP Espírito Santo Subsidiary 0.00 0.00 0.00 866 2,361 0.00 0.00 0.00 0.00 5,903 4,842 0.00 0.00 Cachoeira Caldeirão Jointly-controlled subsidiary 0.00 0.00 0.00 0.00 371 0.00 0.00 259 429 170 400 0.00 0.00 São Manoel Jointly-controlled subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 590 0.00 0.00 ECE Participações Jointly-controlled subsidiary (*) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 293 0.00 0.00 EDP Transmissão MA I Subsidiary 0.00 0.00 0.00 61 31 0.00 0.00 0.00 10 195 271 0.00 0.00 EDP Transmissão MA II Subsidiary 0.00 0.00 0.00 56 31 0.00 0.00 0.00 10 237 258 0.00 0.00 EDP Transmissão SP-MG Subsidiary 0.00 0.00 0.00 59 31 0.00 0.00 0.00 10 241 260 0.00 0.00 EDP Transmissão Aliança Subsidiary 0.00 0.00 0.00 74 31 0.00 0.00 0.00 10 325 482 0.00 0.00 Energest Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,194 0.00 (848) 954 0.00 0.00 EDP Soluções Subsidiary 0.00 01/01/2019–12/31/2021 0.00 0.00 162 1,135 0.00 0.00 0.00 0.00 723 1,060 0.00 0.00 Lajeado Subsidiary 0.00 0.00 0.00 108 826 0.00 0.00 0.00 0.00 583 889 0.00 0.00 Porto do Pecém Subsidiary 0.00 0.00 0.00 603 0.00 0.00 0.00 0.00 0.00 2,703 4,850 0.00 0.00 EDP GRID Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 454 0.00 0.00 EDP São Paulo Subsidiary 0.00 0.00 0.00 877 1,987 0.00 0.00 0.00 0.00 3,779 1,325 0.00 0.00 EDP Comercializadora Subsidiary 0.00 0.00 0.00 690 0.00 0.00 0.00 987 980 712 1,210 0.00 0.00 Enerpeixe Subsidiary 0.00 0.00 0.00 193 401 0.00 0.00 0.00 289 715 1,135 0.00 0.00 Investco Subsidiary 0.00 0.00 0.00 146 202 0.00 0.00 0.00 38 902 707 0.00 0.00 EDP Transmissão Subsidiary 0.00 0.00 0.00 33 0.00 0.00 0.00 0.00 0.00 227 520 0.00 0.00 EDP Varejista Subsidiary 0.00 0.00 0.00 39 268 0.00 0.00 0.00 150 181 473 0.00 0.00

Sharing of the Neweb platform (e) EDP Portugal Parent company 0.00 01/01/2019–12/31/2020 0.00 0.00 0.00 0.00 0.00 2,329 0.00 0.00 0.00 0.00 0.00 0.00 Service agreement (d) Reimbursement of insurance premium Investco Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (28) 0.00 0.00 EDP São Paulo Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (525) 0.00 0.00 EDP Espírito Santo Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (455) 0.00 0.00 EDP Soluções Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (33) 0.00 0.00 EDP Transmissão Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3) 0.00 0.00 EDP Comercializadora Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (14) 0.00 0.00 EDP Varejista Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (4) 0.00 0.00 Energest Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (28) 0.00 0.00 03/31/2019 EDP GRID Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (11) 0.00 0.00 Lajeado Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (4) 0.00 0.00 Instituto EDP Associated Company 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (6) 0.00 0.00 Porto do Pecém Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (112) 0.00 0.00 EDP Transmissão MA I Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2) 0.00 0.00 EDP Transmissão MA II Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2) 0.00 0.00 EDP Transmissão SP-MG Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2) 0.00 0.00 EDP Transmissão Aliança Subsidiary 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5) 0.00 0.00 6,741 5,481 14,633 22,004 38,746 35,776 4,880 10,237 38,804 30,544 (9,282) 533 267,098 121,672 148,314 240,621 38,746 35,776 4,880 10,237 38,804 30,544 (4,186) 8,830

Check_Other ------(2,790) (4,488)

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Consolidated Assets Liabilities Revenue (expenses) Current Non-current Current Non-current Operating Financial Price Six-month periods ended June 30 Relationship practiced Duration 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019 Loans receivable Loan agreements - 100–110% CDI From December 05, 2011 to Pecém OM Jointly-controlled subsidiary 0.00 an undefined date 0.00 0.00 1,497 1,468 0.00 0.00 0.00 0.00 0.00 0.00 28 47 Mabe Jointly-controlled subsidiary 0.00 10/04/2013–12/31/2021 0.00 0.00 23,707 23,108 0.00 0.00 0.00 0.00 0.00 0.00 424 695 - - 25,204 24,576 ------452 742 Accounts receivable (Note 8) Electricity supply Cachoeira Caldeirão Jointly-controlled subsidiary Cachoeira 130.07 Caldeirão1 01/01/2017–12/31/2046 416 412 0.00 0.00 0.00 0.00 0.00 0.00 1,205 2,411 0.00 0.00 Cachoeira Caldeirão Jointly-controlled subsidiary Cachoeira0.00 Caldeirão2 07/01/2019–12/31/2019 0.00 3,437 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 ECE Participações Jointly-controlled subsidiary (*) ECE Participações1 108.71 01/01/2017–12/31/2046 0.00 55 0.00 0.00 0.00 0.00 0.00 0.00 10 332 0.00 0.00 ECE Participações Jointly-controlled subsidiary (*) ECE Participações20.00 07/01/2019–12/31/2019 0.00 4,583 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel10.00 07/01/2019–12/31/2019 0.00 87 0.00 0.00 0.00 0.00 0.00 0.00 52 33 0.00 0.00 Energest Subsidiary Energest10.00 08/01/2005–07/17/2025 0.00 8,500 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Grid use charge ECE Participações Jointly-controlled subsidiary (*) ECE Participações30.00 02/09/2019–02/10/2047 3 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel20.00 02/09/2019–02/10/2047 10 5 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Cachoeira Caldeirão Jointly-controlled subsidiary Cachoeira0.00 Caldeirão3 02/09/2019–02/10/2047 2 2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Rendering of services 0.00 Rendering0.00 of services1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel30.00 05/01/2014–05/31/2019 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 257 0.00 0.00 0.00 0 431 17,081 ------1,524 2,776 - - Suppliers (Note 23) Suppliers (Note 23)1 Electricity supply Electricity supply2 0.00 ECE Participações Jointly-controlled subsidiary (*) ECE Participações4 170.30 01/01/2015–12/31/2044 0.00 0.00 0.00 0.00 566 690 0.00 0.00 (2,814) 0.00 0.00 0.00 ECE Participações Jointly-controlled subsidiary (*) ECE Participações5 165.63 01/01/2015–12/31/2044 0.00 0.00 0.00 0.00 913 993 0.00 0.00 (4,181) 0.00 0.00 0.00 Energest Subsidiary Energest20.00 Sundry 0.00 0.00 0.00 0.00 0.00 1,740 0.00 0.00 0.00 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel40.00 05/01/2019–12/31/2038 0.00 0.00 0.00 0.00 3,411 3,464 0.00 0.00 (17,434) 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel50.00 05/01/2019–12/31/2038 0.00 0.00 0.00 0.00 147 172 0.00 0.00 (729) 0.00 0.00 0.00 Rendering of services 0.00 Rendering0.00 of services2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Pecém OM Jointly-controlled subsidiary Pecém0.00 OM1 Undetermined 0.00 0.00 0.00 0.00 420 0.00 0.00 0.00 0.00 0.00 28 0.00 - - - - 5,457 7,059 - - (25,158) - 28 - Other receivables and other accounts payable (Note 15)

Human Resources Sharing Agreement (a) Human Resources Sharing Agreement (a)1 CEJA Jointly-controlled subsidiary CEJA2 0.00 01/01/2018–12/31/2021 0.00 0.00 204 53 0.00 0.00 236 426 0.00 0.00 0.00 0.00 Cachoeira Caldeirão Jointly-controlled subsidiary Cachoeira0.00 Caldeirão4 01/01/2019–12/31/2021 0.00 0.00 187 0.00 0.00 0.00 0.00 0.00 212 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel70.00 01/01/2019–12/31/2021 0.00 0.00 220 220 0.00 0.00 0.00 198 562 0.00 0.00 0.00 Enerprev Jointly-controlled subsidiary Enerprev10.00 01/01/2019–12/31/2021 0.00 0.00 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Agreement for the Sharing of Backoffice Activities (c) Agreement for the Sharing of Backoffice Activities (c)1 Pecém TM Jointly-controlled subsidiary Pecém0.00 TM2 05/01/2015–04/30/2020 0.00 6,010 0.00 0.00 0.00 0.00 0.00 1,550 0.00 9,474 0.00 0.00 Pecém OM Jointly-controlled subsidiary Pecém0.00 OM2 05/01/2015–04/30/2020 1,224 1,225 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,111 0.00 0.00 Mabe Jointly-controlled subsidiary Mabe1 0.00 05/01/2015–04/30/2020 1,311 1,311 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 424 0.00 Agreement of consulting services 0.00 Agreement0.00 of consulting services1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 EDP Renováveis Related party EDP Renováveis10.00 12/01/2013–06/30/2020 339 0.00 0.00 288 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Advance to consumers Energest Subsidiary Energest3 Undetermined 0.00 0.00 1,982 1,848 0.00 10,611 0.00 8,515 0.00 0.00 0.00 0.00


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Consolidated Assets Liabilities Revenue (expenses) Current Non-current Current Non-current Operating Financial Price Six-month periods ended June 30 Relationship practiced Duration 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019 Service agreement (d) EDP Portugal Parent company EDP Portugal10.00 Undetermined 6,402 5,122 0.00 0.00 35,788 31,853 1,442 446 (3,275) (2,046) (9,282) 0.00 EDP Valor Related party Energest3 Undetermined 0.00 0.00 0.00 0.00 2,958 2,328 0.00 0.00 (630) 0.00 0.00 0.00 Elebrás Related party Elebrás20.00 Undetermined 0.00 26 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia I Related party Babilônia0.00 I1 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia II Related party Babilônia II1 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia III Related party Energest3 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia IV Related party Energest3 07/02/2018–07/02/2020 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Babilônia V Related party Babilônia0.00 V1 Undetermined 0.00 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Infrastructure Service Sharing (b) ECE Participações Jointly-controlled subsidiary (*) ECE Participações70.00 01/01/2015–12/31/2021 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,724 0.00 0.00 Instituto EDP Associated Company Instituto0.00 EDP1 01/01/2015–12/31/2021 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15,878 0.00 0.00 CEJA Jointly-controlled subsidiary CEJA4 0.00 01/01/2015–12/31/2021 0.00 0.00 0.00 124 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Cachoeira Caldeirão Jointly-controlled subsidiary Cachoeira0.00 Caldeirão6 01/01/2015–12/31/2021 0.00 0.00 186 123 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel90.00 05/01/2014–12/31/2021 0.00 0.00 220 0.00 0.00 0.00 0.00 0.00 0.00 15,878 0.00 0.00

Agreement for the Sharing of Backoffice Activities (c) Cachoeira Caldeirão Jointly-controlled subsidiary Cachoeira0.00 Caldeirão7 01/01/2019–12/31/2021 0.00 0.00 41 371 0.00 0.00 259 429 170 0.00 0.00 0.00 São Manoel Jointly-controlled subsidiary São Manoel100.00 05/01/2019–12/31/2021 0.00 0.00 43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Sharing of the Neweb platform (e) EDP Portugal Parent company 0.00 01/01/2019–12/31/2020 0.00 0.00 0.00 0.00 4,118 4,490 0.00 0.00 0.00 0.00 (465) 0.00 0 9,276 13,744 3,089 3,027 42,864 49,282 1,937 11,564 (2,961) 48,019 (9,323) 0.00 9,707 30,825 28,293 27,603 48,321 56,341 1,937 11,564 (26,595) 50,795 (8,843) 742

(*) Merged by CEJA on November 30, 2019.

Related-party transactions were made under conditions compatible with market conditions. The collateral signatures and guarantees provided by the Company are described in the Note on Guarantees (Note 37.2).

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Transactions made with counterparties below were carried out in the normal course of business, without any incremental profit margin. (a) Human Resources Sharing Agreement: From January 1, 2018, EDP - Energias do Brasil is responsible for contracting a new Human Resources Sharing Agreement which include the corporate areas’ activities. The contract was approved by ANEEL by means of the Order 1329 published on June 14, 2018, and approves a human resources sharing agreement between EDP - Energias do Brasil and related parties EDP São Paulo, EDP Espírito Santo, EDP Comercializadora, Energest, Investco, Lajeado, Santa Fé, EDP PCH and Porto do Pecém. Due to the disposal of Santa Fé and of EDP PCH in December 2018, as of 2019 these are excluded from the sharing. The contract was implemented using the regulatory criterion defined in ANEEL (Brazilian Electricity Regulatory Agency) Normative Resolution no. 699/16. The new criteria allocates the personal expenditure proportionally to the gross property, plant and equipment (AIB), weighted by a factor set for each segment (distribution and generation) and excluding the holding and trader expenditures, which are shared in advance. ANEEL expressed its position by informing that the prior consent is no longer required for the conclusion of the amendment to the Human Resources Sharing agreement, which will now share personnel expenses between EDP - Energias do Brasil and related parties EDP São Paulo, EDP Espírito Santo, EDP Comercializadora, Energest, Investco, Lajeado, Porto do Pecém, EDP Transmissão, EDP Transmissão Aliança SC, EDP Transmissão MA I, EDP Transmissão MA II, e EDP Transmissão SP-MG. The agreement will keep the regulatory apportionment criterion as above and its new effectiveness will be until December 2021. Additionally, starting January 01, 2018, with a term of 24 months, a Human Resources Sharing Agreement was signed among the Company, subsidiaries EDP GRID and EDP Soluções, without the need for prior consent by ANEEL, using the criterion of allocation of expenditures according to the percentage of dedication of the activity, process or department to the related parties. (b) Agreements for Sharing of Infrastructure Services: The purpose of the instrument is to apportion property lease costs, condominium fees and telecommunications expenditures. On January 16, 2015, Grupo EDP - Energias do Brasil requested to ANEEL authorization to enter into the “Agreement for Concession of Space and Sharing of Infrastructure Services” in the following locations: (i) Head office in São Paulo - SP having as Contractor EDP - Energias do Brasil and as Contracting Parties EDP Espírito Santo, EDP São Paulo and Energest; and (ii) Operation Center in Carapina - ES, with EDP Espírito Santo and Contracting Parties Energest, EnerPrev, Santa Fé, EDP GRID, Cachoeira Caldeirão, ECE Participações and Investco. With the sale of Santa Fé in December 2018, as from 2019, the aforementioned is excluded from sharing. On July 28, 2015, through Order 2430, ANEEL agreed to the request and stipulated the term of 48 months from the date of publication of the Order. However, the Company was authorized to share only starting from August 2015. On September 16, 2015, the Company requested ANEEL to agree to the Terms of Discharge and Other Covenants, aiming to approve payments for the period from January to July, of the Agreements for Assigning Space and Sharing Infrastructure Services, since they were approved without retroactivity. The order was approved by ANEEL on April 25, 2016, through Order 987/16. EDP – Energias do Brasil and related parties EDP Comercializadora, EDP Transmissão, EDP Transmissão MA I, EDP Transmissão MA II, EDP Transmissão Aliança, EDP Transmissão SP-MG, Instituto EDP, Investco, Lajeado, ECE Participações, CEJA, Cachoeira Caldeirão, São Manoel, EDP Soluções, and EDP GRID also signed contracts with the same object, however, they did not need to receive prior approval by ANEEL, since the parties are not delegates of the public electricity service, as established in Normative Resolution 334/08, valid at the time the contracts were signed, which regulated legal acts and business between related parties. These contracts ended on December 31, 2018. An infrastructure sharing agreement was signed for a period of 36 months from January 01, 2019 for the Companies EDP - Energias do Brasil and its related parties EDP Comercializadora, EDP GRID, EDP Soluções, Lajeado, Porto do Pecém, Investco, EDP Varejista, and Instituto EDP, considering the same criteria previously adopted. Additionally, in August 2019, ANEEL’s consent was published, through Order 2.636/2019, entering into an agreement for the sharing of space and infrastructure services between EDP Energias do Brasil and related parties EDP São Paulo, EDP Espírito Santo, Energest, EDP Transmissão, EDP Transmissão Aliança SC, EDP Transmissão MA I, EDP Transmissão MA II, and EDP Transmissão SP-MG, valid for 29 months, using the regulatory criteria provided for in Normative Resolution 699/16. ANEEL – through Order 1976/2019 – also consented to enter into the contract for the provision of remote operation services in the “Real Time” modality, in a regime of continuous twenty-four hour shifts, seven days a week, between EDP Transmissão and EDP - Energias do Brasil, at a the total contract amount of R$ 1,260, for a period of 36 months. The apportionment percentages must be reviewed annually and, in case of changes, the contractual addenda must be submitted to the prior consent of ANEEL. (c) Service agreements EDP Portugal The amounts refer to consulting service and management support agreements mutually executed between the Company and its controlling shareholder EDP – Energias de Portugal S.A. These contracts aim: (i) cost sharing, structure, knowledge and technology, thus allowing a greater synergy between the companies in the group; (ii) preventing any idle staff capacity; (iii) lowering procurement costs of certain services in relation to the market average; and (iv) preventing third-party access to strategic issues or technology information owned by contracting parties. Cachoeira Caldeirão and CEJA The purpose of the agreement is to provide services related to the power plant's operating processes, as well as the intermediation with the National System Operator - ONS, which is effective for 36 months, starting on January 1, 2019 and ending on December 31, 2021, by EDP - Energias do Brasil as assignor, with EDP Comercializadora being the assignee, and an amendment was signed on October 1, 2019, date of the beginning of the service provision, and EDP Comercializadora was transferred to the assignor. The operation processes are divided between pre-operation services, post-operation services, real-time information supervision services, regulation, control system and infrastructure via Operation Center, automation and telecommunications. The agencies responsible for control and respective supervision of these agreements are the Corporate Governance Committee and Related Parties, the Board of Directors and the Company's internal area dedicated to verification and checking of imported and exported services. Every imported or exported service is subjected to a rigorous analysis that requires interaction of the area dedicated to verification and checking with other internal areas of the Company that imported and exported the service. It is ascertained whether the time spent in activities, the number of beneficiaries and the volume of aggregate businesses show effectively the spent by employees to carry out the activities in question. (c) Agreement for the Sharing of Backoffice Activities: The purpose of the instrument is to apportion costs with materials, services rendered and other expenditures associated with back-office activities, such as the administrative, financial, accounting and legal functions and others. The apportionment criterion considers drivers that weigh the effort of each area for each company, which was supported by an independent specialized consulting firm and involves the following related parties: EDP - Energias do Brasil and its subsidiaries EDP São Paulo, EDP Espírito Santo, EDP Comercializadora, Energest, Investco, Lajeado and Porto do Pecém. Due to the disposal of Santa Fé and of EDP PCH in December 2018, as of 2019 these are excluded from the sharing.

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On December 10, 2019, the back office sharing agreement was annulled by ANEEL, through Order No. 3.399, where its validity will refer to the years from 2019 to 2021 for EDP Energias do Brasil and its related parties: EDP São Paulo, EDP Espírito Santo, EDP Comercializadora, Energest, Investco, Lajeado, Porto do Pecém, EDP Transmissão, EDP Transmissão Aliança, EDP Transmissão MA I, EDP Transmissão MA II and EDP Transmissão SP-MG. The apportionment criterion considers the same aforementioned drivers, supported by an independent specialized consulting company. This agreement does not need to be subject to previous ANEEL approval, pursuant to the terms of ANEEL Normative Resolution 699/16, reimbursement of negotiated contract does not exceed annual limit based on the net revenue of the subsidiaries. (e) Sharing of the Neweb platform: The sharing is related to the license for the Neweb software, contracted by EDP Portugal for the purpose of hosting the different EDP Group websites in the world. 12.1 Direct and ultimate parent company The ultimate parent company of the Company is EDP – Energias de Portugal S.A., which exerts its controlling through its subsidiaries EDP International Investments and Services, S.L. and EDP IS - Investimentos e Serviços, Sociedade Unipessoal, Lda. 12.2 Management remuneration 12.2.1 Shares granted by the Company In May 2016, July 2017, June 2018 and July 2019, the Company created, Share-Based Payment Plan with similar characteristics, which grant future shares to its beneficiaries. Among them, there are statutory and non-statutory managers and executive officers and its subsidiaries, and in the results of 2020 of the Company the amount of R$3,250 (R$620 in 2019) is estimated to be reimbursed by the subsidiaries at the time of grant. The shares will be granted upon fulfillment of certain conditions within 3 or 5 years from the beginning of the plan. 12.2.2 Total remuneration of the Board of Directors, Tax Council and Statutory Board of Directors paid by the Company for the periods ended June 30

2020 2019

Statutory Board of Statutory Board of Board Directors Tax Council Total Board Directors Tax Council Total Remuneration (a) 4,048 680 111 4,839 3,740 634 106 4,480 Short-term benefits (b) 59 0.00 0.00 59 79 0.00 0.00 79 Benefits - Private pension plan 51 0.00 0.00 51 53 0.00 0.00 53 Total 4,158 680 111 4,949 3,872 634 106 4,612

(a) It is comprised of fixed and variable remuneration (bonus and profit sharing), besides the respective payroll charges. (b) Represents the benefits with medical and dental care, medicine allowance, food and meal vouchers, and life insurance.

In relation to the granted shares (Note 30.2.1), the amount related to the statutory officers of the Company, estimated in the profit or loss for 2020, is R$275 (R$221 in 2019). The estimated amounts are only considered as the Statutory Board of Directors’ remuneration in the chart above at the time of the effective grant of the Company’s shares.

13 Inventories Consolidated Note 06/30/2020 12/31/2019 Raw material and inputs for generation of electric power Raw material and inputs for generation of electric power1 Charcoal Charcoal1 102,575 55,353 Diesel Diesel1 2,351 2,351 CAL Cal1 259 259 Other Other1 2,621 2,400 5.4.4 107,806 60,363 Storeroom materials Stockroom 91,418 material1 79,119 Wastes and scrap Wastes 24,386and scrap1 28,509 Photovoltaic kit Photovoltaic 2,829 kit1 2,750 Inventory of work in progress 13.1 Inventory 19,282 of work in progress 5,559 1 Other Other2 17 7 (-) Estimated losses in the realization of inventories (-) Estimated (4,685) loss in the realization (7,588) of inventories 0 133,247 108,356 Total Total1 241,053 168,719

Inventories are stated a cost or net realizable value, whichever is lower, less possible loss in the recoverable value. The method of valuation of Inventory is determined based on the weighted average cost method. Materials used in the construction of the concession infrastructure are classified under the captions: (i) Property, plant and equipment, at the generation and service subsidiaries, for the amount of R$ 25,245 on June 30, 2020 (R$24,859 on December 31, 2019); and (ii) Concession assets at the distribution subsidiaries for the amount of R$110,784 on June 30, 2020 (R$46,336 at December 31, 2019). 13.1 Inventory of work in progress The increase of R$ 13,723 refers to the subsidiary EDP Soluções, resulting from the manufacture of boilers for several projects.

14 Dividends – Assets and liabilities Dividends and interest on own capital (JSCP) payable are recognized in the shareholders’ equity in following occasions: (i) JSCP (Interest on own capital) recorded as dividends: when approved by the Board of Directors; (ii) minimum mandatory dividends; at year-end, as provided for in the Company’s Bylaws, possibly deducted from JSCP (Interest on own capital) already stated in the year; (ii) additional dividends: upon approval at Annual Shareholders' Meeting - AGO; and (iv) interim dividends and dividends from previous years: when approved by the Board of Directors or the Annual Shareholders' Meeting. Dividends receivable from subsidiaries, associated companies and jointly-controlled subsidiaries are recorded as an asset in the Company’s financial statements, consistent with previously described liabilities’ accounting practice. The interest on own capital credits are initially recorded in financial expenses for tax purposes, and, concomitantly, reversed from this same line item as counterparty to shareholders’ equity. Tax reduction generated by them is recognized in income for the year upon their credit. In relation to interest on own capital receivable, these are initially recorded in financial income for tax purposes, and, concomitantly, reserved from this same line item as counterparty to investment. Parent Company The General and Special Shareholders' Meeting - AGOE held on March 31, 2020 decided on the allocation of net income and dividend distribution for the year 2019. Said resolution is motivated by the publication of the Material Fact disclosed to the Market on March 25, 2020, as well as the resubmission of the Management Proposal, also on March 25, 2020, aiming to preserve the cash position and maintaining the Company’s financial health.

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The new Management proposal represents: (a) the decrease in the total amount to be distributed in the form of dividends, from R$604,806, corresponding to 47.59% of the Net Income for the year of 2019, to R$353,491, corresponding to 27.81% of the Net Income of the year of 2019, of which (i) R$236,000, corresponding to R$0.390207737 per common share, as interest on own capital, and (ii) R$117.491, corresponding to R$0.194262378 per common share, as dividends and; (b) the increase in the Profit Retention proposal, from R$666,153 to R$918,873, based on the capital budget, reviewed and approved by the Board of Directors, which also provides for a reduction in the investment originally forecast to R$1,903.420. Changes to balance of dividends receivable and payable balance in the period are as follows:

Parent Company Dividends Balance at Complement Receipts / Balance at Assets 12/31/2019 ary Additional Payments Reversal 06/30/2020 Energest 20,819 0.00 60,871 0.00 0.00 81,690 Enerpeixe 18,354 0.00 32,654 (18,354) 0.00 32,654 EDP Comercializadora 8,650 0.00 0.00 0.00 0.00 8,650 EDP São Paulo 83,061 0.00 238,652 0.00 0.00 321,713 EDP Espírito Santo 91,547 0.00 263,988 0.00 0.00 355,535 Lajeado Energia 15,798 0.00 0.00 0.00 0.00 15,798 EDP Transmissão 18,510 0.00 0.00 0.00 (9,140) 9,370 EDP Transmissão MA I 3,304 0.00 0.00 0.00 (3,304) - EDP Transmissão MA II 994 0.00 0.00 0.00 (994) - EDP Transmissão Aliança SC 5,965 0.00 0.00 0.00 (5,965) - EDP Transmissão SP-MG 15,205 0.00 0.00 0.00 (15,205) - Pecém TM 392 0.00 0.00 0.00 0.00 392 CEJA 11,088 0.00 31,508 (19,823) 0.00 22,773 CELESC 11,041 4,991 0.00 0.00 0.00 16,032 Porto Pecém 93,500 0.00 0.00 0.00 0.00 93,500 398,228 4,991 627,673 (38,177) (34,608) 958,107

Parent Company Balance at Balance at 12/31/2019 Payments 06/30/2020 Liabilities Non-controlling shareholders Non-controlling 161,344 shareholders1 (4) 161,340 EDP International Investments and Services, EDP International Investments and Services, S.L.1 88,455 0.00 88,455 S.L. EDP IS - Investimentos e Serviços, Sociedade Lda.1 74,991 0.00 74,991 Unipessoal Lda. EDP International Investments and Services, S.L.1 324,790 (4) 324,786

Consolidated Dividends Balance at Complement Founders' Balance at Assets 12/31/2019 ary Additional shares Receipts Reversal 06/30/2020 Pecém TM Pecém TM1 392 0.00 0.00 0.00 0.00 0.00 392 Celesc Celesc1 11,041 4,991 0.00 0.00 0.00 0.00 16,032 CEJA CEJA1 11,088 0.00 31,508 0.00 (19,823) 0.00 22,773 0 22,521 4,991 31,508 - (19,823) - 39,197 0 0 Balance at Complement Founders' Balance at 12/31/2019 ary Additional shares Payments Reversal 06/30/2020 Liabilities Liabilities1 CEB Lajeado CEB Lajeado1 1,171 0.00 0.00 0.00 0.00 0.00 1,171 Paulista Lajeado Energia Paulista Lajeado Energia1 410 0.00 0.00 0.00 0.00 0.00 410 Eletrobras Eletrobras1 56,395 0.00 0.00 8,847 0.00 0.00 65,242 Government of Tocantins Governo de Tocantins1 1,151 0.00 0.00 0.00 0.00 0.00 1,151 Furnas Centrais Elétricas Furnas Centrais Elétricas1 12,236 0.00 21,769 0.00 (12,236) 0.00 21,769 Celesc Geração Celesc Geração1 663 0.00 0.00 0.00 0.00 (663) - Non-controlling shareholders Non-controlling shareholders1 164,124 0.00 0.00 0.00 (4) 0.00 164,120 EDP IS - Investimentos e Serviços, Sociedade 88,455 0.00 0.00 0.00 0.00 0.00 88,455 Unipessoal Lda. EDP International Investments and Services, 74,991 0.00 0.00 0.00 0.00 0.00 74,991 S.L. 399,596 - 21,769 8,847 (12,240) (663) 417,309

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15 Other receivables – Assets and Other accounts payable – Liabilities

Parent Company Consolidated Current Non-current Current Non-current Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Other receivables – Assets Advances 120 113 0.00 0.00 20,940 10,847 4,480 17,783 Discount 15.1 0.00 0.00 0.00 0.00 46,451 76,262 0.00 0.00 Tariff modicity - low revenue 15.2 0.00 0.00 0.00 0.00 0.00 0.00 8,055 8,055 Post-employment benefits 0.00 0.00 0.00 0.00 0.00 0.00 443 260 Assets for disposal/discontinuance 1,851 1,758 0.00 0.00 7,415 13,281 0.00 0.00 Services in progress 0.00 0.00 0.00 0.00 5,121 5,196 490 491 Services rendered to third parties 4 1 0.00 0.00 59,435 41,809 1,152 1,307 Collection agreements 0.00 0.00 0.00 0.00 4,648 5,388 0.00 0.00 12 Related-party/shared services 6,741 5,481 14,633 22,004 9,276 13,744 3,089 3,027 Income receivable 0.00 0.00 0.00 0.00 3,429 4,475 0.00 0.00 Risk premium - GSF 15.3 0.00 0.00 0.00 0.00 3,290 2,749 22,749 22,682 Other 15.8 7,588 9,733 2,874 2,675 99,749 48,436 7,922 8,109 Total 16,304 17,086 17,507 24,679 259,754 222,187 48,380 61,714

Parent Company Consolidated Current Non-current Current Non-current Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Other accounts payable – Liabilities Advances received - disposal of assets and rights 0.00 0.00 0.00 0.00 1,657 1,459 0.00 0.00 Public lighting contribution 15.4 0.00 0.00 0.00 0.00 32,570 23,636 0.00 0.00 Sundry creditors - consumers and concessionaires 0.00 0.00 0.00 0.00 56,574 42,297 4,453 0.00 Payroll 669 990 0.00 0.00 5,514 6,947 0.00 0.00 Tariff modicity - low revenue 15.2 0.00 0.00 0.00 0.00 481 481 9,810 9,810 ICMS credit assignment 0.00 0.00 0.00 0.00 330 330 0.00 0.00 Third party collection to be transferred 3,427 0.00 0.00 0.00 16,428 13,205 0.00 0.00

Related-party/shared services 12 38,746 35,776 4,880 10,237 42,864 49,282 1,937 11,564 Leases and rentals 15.7 1,676 3,412 129 1,553 37,077 45,133 47,564 51,432 Social charges and labor obligations 15.5 10,354 13,199 0.00 0.00 80,786 101,201 0.00 0.00 Reserve for reversal and amortization 15.6 0.00 0.00 0.00 0.00 1,944 1,944 10,689 11,661 Advance of tariff discounts 15.1 4,045 4,045 0.00 0.00 Other 15.8 3 3,459 200 202 52,290 16,523 2,257 2,244 Total 54,875 56,836 5,209 11,992 332,560 306,483 76,710 86,711

15.1 Advances and tariff discounts This refers to discounts applied to customers in tariffs of consumer units, according to regulations by ANEEL through specific resolutions. The discounts are applied according to the classification of the activity of each consumer unit and are intended for allocation to low-income households registered with the Single CAD (Register) of the Federal Government, as an incentive to the improvement of agricultural production, and as discounts for essential public services, as is the case of the water, sewage and sanitation units. At the same time as they determine the percentage of discount to be applied to the monthly billings of the consumer units, the orders for tariff readjustments also establish the subsidiaries’ right to be reimbursed in the respective amounts through the economic grant mechanism, with funds originating from the Energy Development Account (Conta de Desenvolvimento Energético - CDE), as Law 10438/02. Up to April 2017, Eletrobras was responsible for management of CDE funds and respective transfers. Through Law 13360/16, beginning as of May 2017, management and transfer of funds became the responsibility of Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). ANEEL homologated amounts to be transferred to EDP São Paulo and EDP Espírito Santo through the following Ratifying Resolutions:

Monthly Ratifying Resolution Periods amount EDP Espírito Santo ANEEL 2432/18 Aug/18–Jul/19 22,175 ANEEL 2589/19 Aug/19–Jul/20 24,352 EDP São Paulo ANEEL 2469/18 Oct2018–Sep2019 12,695 ANEEL 2629/19 Oct/19–Sep/20 8,663

See below the breakdown of the tariff discounts: Consolidated Balance at Balance at 12/31/2019 Discount Reimbursement 06/30/2020 Low revenue Grant 8,755 53,581 (46,429) 15,907 Incentivized Source Load Grant - Res. 77/04 18,398 85,169 (92,122) 11,445 Incentivized Source Generation Grant - Res. 77/04 1,993 4,090 (4,415) 1,668 Rural Grant 33,797 53,110 (61,121) 25,786 Irrigator/Fish Farmer Grant - Res. 207/06 (3,219) 13,727 (28,236) (17,728) Water/Sewage/Sanitation Grant – Order 3629/11 15,481 13,466 (15,241) 13,706 Distribution Grant - TUSD (Tariff for Use of the Distribution System) wire B (2,988) 232 (5,622) (8,378) 72,217 223,375 (253,186) 42,406

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Additionally, below we show the breakdown by portion of the tariff discount:

EDP Espírito EDP São Balance at Balance at Santo Paulo 06/30/2020 12/31/2019 Monthly installment 21,042 19,718 40,760 40,760 Portion of approved adjustments 6,382 (9,564) (3,182) 13,334 Portion of adjustments to be approved 4,371 (15,450) (11,079) 9,368 Balance of low income grant 7,022 8,885 15,907 8,755 38,817 3,589 42,406 72,217

15.2 Affordable rates – low-revenue – Consolidated In compliance with Notification Term 1091/05, whereby the São Paulo State Energy and Sanitation Regulatory Agency (ARSESP) determined the correction of registration criteria for metering equipment installed at residential consumer units, changing from two-phase to single-phase with retroactive effect to the year 2002, EDP São Paulo, in the periods of 2008 and 2010, carried out the revision of the billings under the condition of “Low-revenue Residential”, referring to amounts to be returned to consumers originally billed without the respective discount of the “social tariff”. Refunds to consumers began being issued starting from the billing for March 2009, an amount of R$ 19,468 (R$ 19,464 on December 31, 2019) had been refunded by June 30, 2020. The balance to be refunded to consumers on June 30, 2020 – of active and inactive consumer units – is R$ 10,291 (R$ 10,291 on December 31, 2019). As refunds are made by offsetting monthly invoices (electricity bills), for cases of inactive consumer units, measures by EDP São Paulo are required to identify the customer’s new location in order to make the refund. Moreover, the regulations establish the right of EDP São Paulo to claim back these reimbursements to consumers, as an economic grant, net of the aforesaid taxes and established deductions. EDP São Paulo has a balance receivable on June 30, 2020 of R$8,055 (R$ 8,055 on December 31, 2019), which will be realized as the repayments are made to consumers besides being validated by ARSESP and ratified by ANEEL. 15.3 Risk premium - GSF Due to adhesion to renegotiation of hydrological risk in the Regulated Contracting Environment, the balance of current and non-current assets refers to premiums equivalent to amount paid as GSF for the period from January to December 2015, amortized under the straight-line basis. The changes during the period are as follows:

Transfer to Balance at Asset held for Balance at Subsidiaries Amortization periods 12/31/2019 Amortization sale (Note 16) 06/30/2020 Lajeado Jan2015–Mar2029 24,989 (1,351) 23,638 Investco Jan2015–Mar2029 442 (24) 418 Energest Jan2015–Feb2024 - (270) 2,253 1,983 Total 25,431 (1,645) 2,253 26,039 Current 2,749 3,290 Non-current 22,682 22,749

15.4 Public lighting contribution This refers to the Contribution to Fund the Street Lighting Service - CIP, whose purpose consists of the street lighting facility design, implementation, expansion, operation and maintenance services. It is charged to consumers, in conformity with the provisions established in municipal law, collected by the distributors and transferred monthly to the Municipal authorities, as provided in Article 149-A of the Federal Constitution. 15.5 Social and labor obligations These are related to the sums of provision and vacation pay, 13th salary, provision for profit sharing and results and its respective INSS and FGTS. 15.6 Reserve for reversal and amortization Refers to resourced derived from the Reserve for reversal and amortization, set up until December 31, 1971 under the terms of the regulation of Public Electric Power Service (SPEE) (Federal Decree 41019/57), applied by EDP São Paulo in the expansion of the Public Electric Power Service. With regard to the Fund for reversal, 5% interest p.a. is charged on the reserve amount and paid monthly. The amortization of principal awaited resolutions from the Concession Grantor. Decree-Law 9022/17 determined that the Concessionaires, which had funds corresponding to the reversal fund, should fully amortize their debits by December 31, 2026, with Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). The amortizations began in January 2018 and the amount related to principal and interest, of the next 12 installments, were transferred from non- current to current. 15.7 Leases and rentals As a result of the adoption of CPC 06(R2) as of January 1, 2019, the Company and its subsidiaries recorded the amounts payable under the lease and rental agreements, as shown below:

Parent Company Interest and Balance at inflation Balance at 12/31/2019 Payments adjustment Transfers AVP Decreases Reversal 06/30/2020 Buildings 3,064 (822) (524) 1,299 23 (86) (1,391) 1,563 Vehicles 348 (125) (125) 8 7 0.00 0.00 113 Total current 3,412 (947) (649) 1,307 30 (86) (1,391) 1,676

Buildings 1,545 0.00 65 (1,299) 107 0.00 (289) 129 Vehicles 8 0.00 0.00 (8) 0.00 0.00 0.00 - Total non-current 1,553 - 65 (1,307) 107 - (289) 129 4,965 (947) (584) - 137 (86) (1,680) 1,805

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Consolidated

Interest and Transfer of Balance at inflation Assets held for Balance at 12/31/2019 Additions Payments adjustment Transfers AVP sale (Note 16) Decreases Reversal 06/30/2020

Buildings 24,445 2,187 (9,637) (6,365) 9,432 445 31 (651) (1,463) 18,424 IT equipment 135 0.00 (10) (112) 0.00 2 0.00 0.00 0.00 15 Machinery and equipment 7,100 157 (2,537) (1,807) 3,494 114 0.00 (22) 0.00 6,499 Vehicles 13,453 0.00 (2,598) (1,484) 1,774 323 671 0.00 0.00 12,139 Total current 45,133 2,344 (14,782) (9,768) 14,700 884 702 (673) (1,463) 37,077

Buildings 39,087 1,168 0.00 1,927 (9,432) 2,108 31 0.00 (302) 34,587 Machinery and equipment 10,025 176 0.00 414 (3,494) 546 0.00 0.00 0.00 7,667 Vehicles 2,320 0.00 0.00 4,428 (1,774) 323 13 0.00 0.00 5,310 Total non-current 51,432 1,344 - 6,769 (14,700) 2,977 44 - (302) 47,564 96,565 3,688 (14,782) (2,999) - 3,861 746 (673) (1,765) 84,641

The amounts recorded in liabilities are restated by the Market General Price Index (Índice Geral de Preços do Mercado - IGP-M) and are adjusted to present value at the rates representing the cost of financing the respective leased assets. The rates aforementioned, as well as the maturity of said leases and rentals consider the following future payment flow as follows:

Parent Company Buildings Vehicles Amount Rates (%) Amount Rates (%) 2020 772 8.34% 113 8.28% 2021 759 8.51% 0.00 0.00 Embedded interest 32 0.00 0.00 0.00 Total current 1,563 113

2021 124 8.51% 0.00 0.00 Embedded interest 5 0.00 Total non-current 129 -

Consolidated

Buildings IT equipment Machinery and equipment Vehicles Amount Rates (%) Amount Rates (%) Amount Rates (%) Amount Rates (%) 2020 9,607 8.63% 15 4.83% 3,461 9.81% 9,773 8.80% 2021 8,459 8.84% 0.00 2,915 9.90% 2,270 9.43% Embedded interest 358 0.00 0.00 123 0.00 96 0.00 Total current 18,424 15 6,499 12,139

2021 4,374 9.27% 0.00 2,784 9.90% 1,824 9.58% 2022 5,991 9.85% 0.00 4,459 9.95% 3,191 8.78% 2023 4,969 10.19% 0.00 0.00 8 2024 3,865 10.50% 0.00 0.00 0.00 2025 3,271 10.72% 0.00 0.00 0.00 2025–2037 9,428 11.43% 0.00 0.00 0.00 Embedded interest 2,689 0.00 0.00 424 287 0.00 Total non-current 34,587 7,667 5,310

The potential right of PIS/COFINS to be recovered, embedded in the lease/rental consideration, according to the periods provided for payment, are shown below:

Parent Company Consolidated Cash flows Nominal With AVP Nominal With AVP Lease consideration 1,804 1,851 107,235 84,642 Potential PIS/COFINS (9.25%) (167) (171) (9,919) (7,829)

The lease and rental agreements were recorded as a contraentry to property, plant and equipment, as “Right-of-use assets” (Note 21.1.2).

15.8 EDP Comercializadora - Future commitment In relation to future commitment contracts, as they have a characteristic of settlement in energy readily convertible into a financial amount, they are classified as Financial Instruments, and they are recognized at fair value through profit or loss, pursuant to CPC 48 – Financial Instruments. In the period ended in June 2020, the realization of the fair value of the aforementioned contracts, through the settlement between the purchase and sale of energy, generated revenue of R$ 17,485 recorded in Income for the period, against the Other Credits – Current Assets (R$ 58,017) and Other Accounts Payable – Current Liabilities (R$ 40,532).

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16 Non-current assets and liabilities held for sale The assets and liabilities related to the subsidiary Energest were presented in the non-current groups held for sale as of June 2019. In view of the economic scenario arising from COVID-19 (Note 5), on June 30, 2020, Company Management declined on the intention to dispose of its stake in the Energest SA investment, which is now once again included in the consolidated accounts of Grupo EDP - Energias do Brasil.

17 Investments and provision for unsecured liability The interim accounting information of the Parent company, the investments in subsidiaries, jointly-controlled subsidiaries and associated companies with a percentage of the voting capital above 20% or with significant influence, is valued by the equity method. • Subsidiaries Subsidiaries are all entities (including specific purpose entities) that the Company is exposed or has the right to establish the financial and operating policies to obtain variable returns from its activities. • Associated companies and jointly-controlled subsidiaries Associated companies are all entities over which the Company has significant influence but not control, generally through an equity interest of 20% to 50% of the voting rights. Jointly-controlled subsidiaries are all entities over which the Company has joint control with one or more parties. Investments in joint arrangements are classified as joint ventures depending on each investor’s rights and liabilities relating to the arrangement. The investments of Grupo EDP - Energias do Brasil in associated companies and joint ventures includes the goodwill identified on acquisition, net of any accumulated impairment losses. The Company's share of the profits or losses of its associated companies and jointly-controlled subsidiaries is recognized in the statement of income, and the share in Other comprehensive income is recognized directly against the Company's shareholders' equity. When the Company's share of the losses of an associated company or jointly-controlled subsidiaries is equal to or exceeds the book value of the investment, including any other receivables, the Company does not recognize any additional losses unless the Company has assumed liabilities or made payments to the associated company or jointly-controlled subsidiary. Unrealized gains from transactions between the Grupo EDP - Energias do Brasil and its associated companies and jointly-controlled subsidiaries are eliminated to the extent of the Grupo EDP - Energias do Brasil’s interest in them. Non-realized losses are also eliminated, unless the transaction shall provide evidence of a loss (impairment) of the transferred asset. The accounting policies of associated companies and jointly-controlled subsidiaries are altered, where necessary, to ensure consistency with the policies adopted by Grupo EDP - Energias do Brasil. • Business combination A business combination occurs through an event in which the Company and its subsidiaries acquire control of a new asset (business), regardless of its legal form. Upon acquisition, acquiring Company must recognize and measure identifiable acquired assets, assumed liabilities and income from ownership interest at fair value, which will result in recognition of an asset due to expected future earnings (goodwill) or in gain deriving from bargain purchase and it is recorded in income (loss) for the year. Costs generated by acquisition of assets shall be recognized directly in income, as incurred.

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17.1 Changes in investments and Provision for unsecured liabilities Parent Company Equity in net Dividends/Int Other % Direct interest Balance at Write-off / income of erest on own comprehensi Balance at 12/31/2019 Additions Amortizations subsidiaries capital ve income Other Transfer 06/30/2020 06/30/2020 12/31/2019 Investments EDP São Paulo 1,243,488 0.00 0.00 98,382 (238,652) 8,491 0.00 0.00 1,111,709 100.00 100.00 EDP Espírito Santo 1,054,189 0.00 0.00 103,467 (263,988) 32,055 0.00 0.00 925,723 100.00 100.00 Lajeado Energia 169,391 0.00 0.00 33,089 0.00 31 0.00 0.00 202,511 55.86 55.86 Lajeado Energia (Surplus) 100,299 0.00 0.00 (1,341) 0.00 0.00 (799) 0.00 98,159 55.86 55.86 EDP Transmissão 37,774 0.00 0.00 4,798 9,139 0.00 0.00 0.00 51,711 100.00 100.00 EDP Transmissão MA I 48,162 36,700 0.00 12,829 3,305 0.00 0.00 0.00 100,996 100.00 100.00 EDP Transmissão MA II 32,920 1,403 0.00 9,825 994 0.00 0.00 0.00 45,142 100.00 100.00 EDP Transmissão Aliança 45,535 90,000 0.00 35,614 5,965 0.00 0.00 0.00 177,114 90.00 90.00 EDP Transmissão SP-MG 82,589 0.00 0.00 41,030 15,205 0.00 0.00 0.00 138,824 100.00 100.00 Enerpeixe 381,408 0.00 0.00 8,419 (32,654) 0.00 0.00 0.00 357,173 60.00 60.00 Energest (Note 16) - 0.00 0.00 53,631 (60,871) 729 0.00 244,535 238,024 100.00 100.00 EDP Comercializadora 220,789 0.00 0.00 3,543 0.00 0.00 0.00 0.00 224,332 100.00 100.00 EDP Varejista 4,861 0.00 0.00 2,174 0.00 0.00 0.00 0.00 7,035 100.00 100.00 CEJA 462,293 0.00 0.00 16,324 (31,509) 0.00 0.00 0.00 447,108 50.00 50.00 CEJA (Surplus) 168,069 0.00 0.00 (3,361) 0.00 0.00 0.00 0.00 164,708 50.00 50.00 Cachoeira Caldeirão 302,848 0.00 0.00 (4,000) 0.00 0.00 0.00 0.00 298,848 50.00 50.00 Cachoeira Caldeirão (Surplus) 1,520 0.00 0.00 (27) 0.00 0.00 0.00 0.00 1,493 50.00 50.00 Porto do Pecém 2,475,701 0.00 0.00 141,571 0.00 (1,109) 0.00 0.00 2,616,163 100.00 100.00 Porto do Pecém (Surplus) 330,633 0.00 0.00 (9,968) 0.00 0.00 0.00 0.00 320,665 100.00 100.00 P. Pecém Transp. Minérios 4,590 0.00 0.00 216 0.00 0.00 0.00 0.00 4,806 50.00 50.00 Pecém Operações e Manutenção 435 0.00 0.00 221 0.00 0.00 0.00 0.00 656 50.00 50.00 Resende 21,194 20 0.00 (7) 0.00 0.00 0.00 0.00 21,207 100.00 100.00 EDP Grid 83,165 19,700 0.00 (5,106) 0.00 0.00 0.00 0.00 97,759 100.00 100.00 Celesc (*) 500,325 8,220 0.00 53,078 (4,991) (155,170) 0.00 0.00 401,462 25.88 23.56 São Manoel 657,125 0.00 0.00 (13,520) 0.00 0.00 0.00 0.00 643,605 33.334 33.334 SP Ventures 2,311 3,500 0.00 (290) 0.00 0.00 0.00 - 5,521 100.00 100.00 8,431,614 159,543 - 580,591 (598,057) (114,973) (799) 244,535 8,702,454

Concession right (Note 17.1.1) EDP São Paulo 12,755 0.00 (728) 0.00 0.00 0.00 0.00 0.00 12,027 Enerpeixe 1,954 0.00 (58) 0.00 0.00 0.00 0.00 0.00 1,896 Lajeado Energia 68,657 0.00 (2,638) 0.00 0.00 0.00 0.00 0.00 66,019 83,366 - (3,424) - - - - - 79,942 Total investments 8,514,980 159,543 (3,424) 580,591 (598,057) (114,973) (799) 244,535 8,782,396 Equity in net Provision for unsecured liabilities 12/31/2019 Additions Amortization income of erest on own comprehensi Other June 30, Mabe (11,046) 0.00 0.00 (7,363) 0.00 0.00 0.00 0.00 (18,409) 50.00 50.00 Total provision for unsecured liabilities (11,046) - - (7,363) - - - - (18,409)

Net investment 8,503,934 159,543 (3,424) 573,228 (598,057) (114,973) (799) 244,535 8,763,987

(*) The amount of R$ 500,325 refers to the investment in the Parent Company in the period of September 30, 2019.

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Consolidated Equity in net Dividends/ Other Balance at income of Interest on comprehensi Balance at 12/31/2019 Additions subsidiaries own capital ve income 06/30/2020 Investments EDP - Energias do Brasil 0.00 0.00 0.00 0.00 Celesc 500,325 8,220 53,078 (4,991) (155,170) 401,462 Pecém TM 4,590 0.00 216 0.00 0.00 4,806 Pecém Operações e Manutenção 435 0.00 221 0.00 0.00 656 CEJA 462,291 0.00 16,324 (31,509) 0.00 447,106 CEJA (Surplus) 168,069 0.00 (3,361) 0.00 0.00 164,708 Cachoeira Caldeirão 302,848 0.00 (4,000) 0.00 0.00 298,848 Cachoeira Caldeirão (Surplus) 1,520 0.00 (27) 0.00 0.00 1,493 São Manoel 657,125 0.00 (13,520) 0.00 0.00 643,605 EDP Comercializadora 0.00 0.00 0.00 0.00 0.00 BB 470 0.00 0.00 0.00 0.00 470 Total investments 2,097,673 8,220 48,931 (36,500) (155,170) 1,963,154

Equity in net Dividends/Int Other Balance at income of erest on own comprehensi Balance at 12/31/2019 Additions subsidiaries capital ve income 06/30/2020 Provision for unsecured liabilities Mabe (11,046) 0.00 (7,363) 0.00 0.00 (18,409) Total provision for unsecured liabilities (11,046) - (7,363) - - (18,409)

Net investment 2,086,627 8,220 41,568 (36,500) (155,170) 1,944,745


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17.1.1 Concession right According to ICPC 09, Concession Rights are classified as investments in the parent company. For consolidation purposes, they are classified as intangible assets (Note 22.1.2). 17.2 Direct interests in investments

Shares / Quotas owned by the Company (In thousands) % of Company's equity interest Liabilities (Current and Shareholders’ equity 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Total assets non-current) (unsecured liability) Revenue Net result for the period Ordinary / Preferred Ordinary / Preferred Company Quotas shares Quotas shares Paid-in capital Voting capital Paid-in capital Voting capital 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 2020 2019 2020 2019 EDP São Paulo 39,091,735 0.00 39,091,735 0.00 100.00 100.00 100.00 100.00 5,925,481 5,513,653 4,813,772 4,270,165 1,111,709 1,243,488 2,058,543 1,995,048 98,382 104,963 EDP Espírito Santo 5,876 0.00 5,876 0.00 100.00 100.00 100.00 100.00 5,437,160 5,098,201 4,511,437 4,044,012 925,723 1,054,189 1,681,960 1,791,509 103,467 101,051 Energest 48,205 0.00 48,205 0.00 100.00 100.00 100.00 100.00 492,961 337,333 254,936 97,205 238,025 240,128 156,033 150,070 58,038 55,992 Lajeado 113,690 0.00 113,690 0.00 55.86 100.00 55.86 100.00 1,368,458 1,288,695 669,618 669,538 698,840 619,157 304,768 357,716 88,472 80,331 CEJA 12,897 0.00 12,897 0.00 50.00 50.00 50.00 50.00 1,747,864 1,778,367 853,650 853,784 894,214 924,583 134,082 0.00 32,649 51,100 Enerpeixe 499,951 0.00 499,951 0.00 60.00 60.00 60.00 60.00 2,066,550 2,031,331 1,471,260 1,395,650 595,290 635,681 127,708 188,675 14,032 77,243 Cachoeira Caldeirão 364,000 0.00 364,000 0.00 50.00 50.00 50.00 50.00 1,416,315 1,441,599 818,618 835,901 597,697 605,698 69,040 68,744 (8,001) (7,660) EDP Comercializadora 32,606 0.00 32,606 0.00 100.00 100.00 100.00 100.00 750,803 839,234 526,470 618,444 224,333 220,790 1,791,551 1,161,476 3,543 10,129 EDP Varejista 4,531 0.00 4,531 0.00 100.00 100.00 100.00 100.00 15,848 7,406 8,813 2,545 7,035 4,861 32,435 1,366 2,174 (212) EDP GRID 10 0.00 10 0.00 100.00 100.00 100.00 100.00 284,694 263,591 186,934 178,999 97,760 84,592 11,245 8,591 (6,532) (5,377) Porto do Pecém 2,368,998 0.00 2,368,998 0.00 100.00 100.00 100.00 100.00 4,072,062 4,184,773 1,455,899 1,709,072 2,616,163 2,475,701 744,320 765,080 141,571 101,214 Pecém TM 1,682 0.00 1,682 0.00 50.00 50.00 50.00 50.00 18,426 24,148 8,810 14,964 9,616 9,184 10,384 12,292 432 (207) Pecém OM 763 0.00 763 0.00 50.00 50.00 50.00 50.00 10,120 9,391 8,811 8,523 1,309 868 3,809 3,657 443 155 São Manoel 803,341 0.00 803,341 0.00 33.33 33.33 33.33 33.33 3,890,544 3,961,018 1,959,768 1,989,681 1,930,776 1,971,337 173,963 202,614 (40,561) (42,343) Mabe 260,285 0.00 260,285 0.00 50.00 50.00 50.00 50.00 98,815 88,860 135,634 110,953 (36,819) (22,093) 0.00 0.00 (14,725) (2,592) Resende 21,573 0.00 21,553 0.00 100.00 100.00 100.00 100.00 21,206 21,214 0.00 20 21,206 21,194 0.00 0.00 (7) (7) EDP Transmissão 1 0.00 1 0.00 100.00 100.00 100.00 100.00 255,691 241,030 203,979 203,256 51,712 37,774 15,320 47,870 4,798 20,348 EDP Transmissão MA I 85,649 0.00 85,649 0.00 100.00 100.00 100.00 100.00 449,858 266,072 348,863 217,909 100,995 48,163 83,150 40,527 12,828 1,342 EDP Transmissão MA II 31,130 0.00 31,130 0.00 100.00 100.00 100.00 100.00 249,631 193,544 204,490 160,625 45,141 32,919 56,484 60,876 9,825 3,844 EDP Transmissão Aliança SC 113,851 0.00 23,851 0.00 90.00 90.00 90.00 90.00 1,667,292 1,645,706 1,470,500 1,595,113 196,792 50,593 218,842 353,888 39,571 10,961 EDP Transmissão SP-MG 33,001 0.00 33,001 0.00 100.00 100.00 100.00 100.00 1,348,423 1,531,577 1,209,600 1,448,988 138,823 82,589 174,041 326,622 41,029 9,590 CELESC (*) 5,141 4,842 5,141 4,638 25.88 33.11 25.35 33.11 1,625,423 1,491,187 74,264 84,063 1,551,159 1,407,124 0.00 0.00 144,035 72,670 SP Ventures 6,501 0.00 3,001 0.00 100.00 100.00 100.00 100.00 5,814 5,961 293 3,650 5,521 2,311 0.00 0.00 (290) (340) EDP Litoral Sul 75,000 0.00 75,000 0.00 100.00 100.00 100.00 100.00 63,674 50,716 27,761 45,673 35,913 5,043 9,385 0.00 (276) 0.00

(*) The equity amounts are related to interim accounting information as of March 31, 2020 and financial statements as of December 31, 2019, respectively. The amounts related to Income refer to the interim accounting information on March 31, 2020 and March 31, 2019, respectively, for comparison (Note 18.2). 17.3 Reconciliation of financial information of investments Below is a reconciliation of the main investment balances:

EDP São Paulo EDP Espírito Santo Lajeado Enerpeixe Porto do Pecém São Manoel CELESC 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 03/31/2020 12/31/2019 Shareholders' equity - Opening balance 1,243,488 1,197,409 1,054,189 925,033 619,157 662,908 635,681 651,498 2,475,701 2,398,963 1,971,337 1,926,553 1,407,124 1,800,856 Capital increase 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 58,000 0.00 0.00 Distribution of dividends to the shareholders (238,652) (230,116) (263,988) (153,714) 0.00 (213,014) (54,423) (56,076) 0.00 (110,000) 0.00 0.00 0.00 (71,472) Retained earnings 0.00 0.00 0.00 32,701 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Net income (loss) for the year 98,382 343,103 103,467 364,073 79,625 169,429 14,032 120,259 141,571 186,738 (40,561) (13,216) 144,035 283,575 Other comprehensive income 8,491 (66,908) 32,055 (113,904) 58 (166) 0.00 0.00 (1,109) 0.00 0.00 0.00 0.00 (605,835) Capital decrease and distribution of reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (80,000) 0.00 0.00 0.00 0.00 0.00 0.00 Shareholders' equity - Closing balance 1,111,709 1,243,488 925,723 1,054,189 698,840 619,157 595,290 635,681 2,616,163 2,475,701 1,930,776 1,971,337 1,551,159 1,407,124

Percentage of equity interest - % 100.00% 100.00% 100.00% 100.00% 55.86% 55.86% 60.00% 60.00% 100.00% 100.00% 33.334% 33.334% 25.88% 25.35% Interest in investments 1,111,709 1,243,488 925,723 1,054,189 390,389 345,876 357,173 381,408 2,616,163 2,475,701 643,605 657,125 401,462 356,724 Founders' shares 0.00 0.00 0.00 0.00 (252,150) (252,150) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Tax benefit 0.00 0.00 0.00 0.00 56,244 56,244 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Retained earnings 0.00 0.00 0.00 0.00 8,028 19,421 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Book balance of the investment in the Parent Company 1,111,709 1,243,488 925,723 1,054,189 202,511 169,391 357,173 381,408 2,616,163 2,475,701 643,605 657,125 401,462 356,724

Non-controlling interest - - - - 496,329 449,766 238,117 254,273 - - 1,287,171 1,314,212 1,149,697 1,050,400

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18 Disclosure at other entities As required by Technical Pronouncement CPC 45 – Disclosure in other entities, the condensed interim accounting information for each of the relevant joint ventures and associated company are presented below: Those projects’ investments are recorded under the equity method and the amounts shown in the interim accounting information were prepared under IFRSs. 18.1 Joint ventures All information presented below represents 100% of the balances of joint ventures which, under Company’s evaluation, are considered significant for disclosure. CEJA In 2011, CEJA acquired 100% of ownership interest of ECE Participações S.A., which holds the concession of Usina Hidrelétrica Santo Antônio do Jari (UHE Jari) which was merged on November 30, 2019 by CEJA. For comparison purposes, the tables showing the results for the 2019 period comprise the individual and consolidated CEJA and the result of the Individual CEJA for June 30, 2020. Cachoeira Caldeirão Cachoeira Caldeirão holds concession right of Hydroelectric Power Plant Cachoeira Caldeirão, headquartered in city of Ferreira Gomes in the state of Amapá. São Manoel São Manoel holds concession right of Hydroelectric Power Plant São Manoel, headquartered in the city of Rio de Janeiro. By replacing Consórcio Construtor of UHE São Manoel, carried out in January 2017, the Management expected that there would be an increase in the total amount for the construction of the UHE São Manoel, since additional expenditures would be required from the new company to complete the construction within the expected schedule. Due to what happened, as at December 31, 2016, São Manoel conducted the impairment test of assets to check if this potential increase in the total value of the asset would be recoverable. Based on the assumptions from the determination base of recoverable value to the discount rate, in 2016, São Manoel, considering that the best estimates were available for the calculation, identified an impairment loss of the asset in UHE São Manoel totaling R$460,236, recorded as a counterparty in the item “Other operating expenses” in the result of 2016. Additionally, São Manoel evaluates the obligation to indemnify the position of Pan Seguros S.A., the insurance company that issued the insurance bond policy for São Manoel, starting coverage from July 2014. São Manoel hired legal advice from specialized consultants, who concluded that São Manoel has the right to receive the indemnity since the insurance has the purpose to ensure the carrying out, at full contract basis, at a fixed price, of the materials and equipment supplies, assembly, engineering and civil work services, under the full "Turn Key" modality for the implementation of the project. The indemnity limit under policy is R$429,555. In August 2018, Pan Seguros S.A. ended the claim adjustment procedure and denied insurance coverage to São Manoel. Thus, in January 2019, a collection lawsuit was filed by the São Manoel against the insurance company. In October 2019, an unfavorable sentence was rendered to São Manoel, and, in view of this decision, an appeal was filed, which is awaiting judgment. The loss prognosis remains classified as “possible” by São Manoel's legal advisors. São Manoel quarterly monitors the events that may significantly change the test for impairment. In fiscal years 2018 and 2017, São Manoel reviewed the impairment test of assets, and did not identify any need to reverse or supplement the amount recorded in 2016. However, in the last quarter of 2019, São Manoel's Management, through sensitivity tests, regulatory changes, and analysis of indicators, identified indications that the calculation of the power plant’s recoverable amount could be underestimated, affecting the impairment entry recognized in 2016. The identified indicators range from the approval of the new Physical Guarantee, to factors of improvement in the macroeconomic scenario, components for discounting cash flow in the valuation of investments, used to calculate the recoverable value. After the analysis of indicators and the impairment test were conducted, using the internal and external sources of information provided for in CPC 01 (R1) - Asset Impairment, São Manoel continued with the registration of the reversal in the amount of R$111,191. On June 30, 2020, due to the COVID-19 pandemic (Note 5), as mentioned in note 3.7, São Manoel’s Management carried out the analysis of the equity and financial situation and concluded that the recorded value of non-financial assets for the period, considering the foregoing, is recoverable, having not recorded any additional value or reversal. 18.1.1 Interim accounting information - Condensed Balance sheet CEJA Cachoeira Caldeirão São Manoel Assets 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Current Cash and cash equivalents 78,427 58,684 57,108 62,488 33,692 112,935 Consumers and Concessionaires 55,749 78,007 17,579 32,795 51,895 50,758 Other receivables 16,306 15,157 21,459 20,538 63,954 61,030 150,482 151,848 96,146 115,821 149,541 224,723 Non-current Recoverable income tax and social contribution 3,657 3,657 236 3,271 3,559 4,814 Deferred taxes 0.00 0.00 66,762 62,691 246,782 225,858 Other receivables 44,874 48,559 54,751 39,833 177,885 139,432 48,531 52,216 121,749 105,795 428,226 370,104 Investments Property, plant and equipment 1,055,312 1,069,915 1,187,722 1,208,361 3,249,260 3,293,350 Intangible asset 493,539 504,388 10,698 11,622 63,517 72,841 Total assets 1,747,864 1,778,367 1,416,315 1,441,599 3,890,544 3,961,018

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CEJA Cachoeira Caldeirão São Manoel Liabilities 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Current Suppliers 62,049 73,387 4,404 12,806 16,912 19,793 Debentures 0.00 0.00 17,459 20,846 33,262 28,157 Loans, financing and debt charges 54,442 58,748 20,724 36,624 44,819 88,532 Provisions 3,100 2,888 12,054 11,644 19,573 16,430 Other accounts payable 68,399 32,155 3,174 2,837 10,033 10,800 187,990 167,178 57,815 84,757 124,599 163,712 Non-current Deferred taxes 117,873 117,346 1 1 14 12 Debentures 0.00 0.00 197,435 199,574 273,052 294,026 Loans and financing 518,384 541,072 538,762 526,586 1,496,882 1,458,702 Use of Public Property 23,556 22,740 11,161 11,122 45,724 45,798 Provisions 5,602 5,271 12,251 12,637 16,363 24,974 Other accounts payable 245 177 1,193 1,224 3,134 2,457 665,660 686,606 760,803 751,144 1,835,169 1,825,969 Shareholders' Equity 894,214 924,583 597,697 605,698 1,930,776 1,971,337 Total liabilities and shareholders' equity 1,747,864 1,778,367 1,416,315 1,441,599 3,890,544 3,961,018

Statement of income CEJA Individual Parent Company Company Consolidated Cachoeira Caldeirão São Manoel Six-month periods ended June 30 2020 2019 2020 2019 2020 2019 Revenue 134,082 0.00 129,693 69,040 68,744 173,963 202,614 Cost of production and electricity services (53,535) 0.00 (34,358) (50,098) (40,604) (153,462) (166,960) Operating expenses and income (12,958) (5,959) (11,325) (1,887) (1,537) (3,730) (2,853) Income (loss) from ownership interest 0.00 56,901 0.00 Financial result (22,221) 120 (25,805) (29,127) (38,432) (78,256) (96,928) Income tax and social contribution - current and deferred (12,719) 38 (7,105) 4,071 4,169 20,924 21,784 Net result for the period 32,649 51,100 51,100 (8,001) (7,660) (40,561) (42,343)

18.1.2 Civil, tax and labor provisions and restricted deposits – current and non-current 18.1.2.1 Risk of probable loss CEJA Liabilities Assets Decreases Judicial deposit Balance at Inflation Balance at 12/31/2019 Formation Payments Reversals adjustment 06/30/2020 06/30/2020 12/31/2019 Labor 1,711 214 0.00 (196) 176 1,905 433 426 Civil 21 129 0.00 (14) 37 173 1 0.00 Tax 25 0.00 0.00 0.00 0.00 25 0.00 0.00 Other 194 89 (13) (64) 5 211 0.00 0.00 Total non-current 1,951 432 (13) (274) 218 2,314 434 426

Cachoeira Caldeirão Liabilities Assets Decreases Judicial deposit Balance at Inflation Reclassificati Balance at 12/31/2019 Formation Payments Reversals adjustment on06/30/2020 06/30/2020 12/31/2019 Labor 16 0.00 0.00 (3) 0.00 30 43 - 1 Civil 10,180 1,338 (712) (669) 593 0.00 10,730 881 93 Other 609 70 0.00 (114) 0.00 0.00 565 - - Total 10,805 1,408 (712) (786) 593 30 11,338 881 94

Current - 32 0.00 0.00 Non-current 10,805 11,306 881 94 Total 10,805 11,338 881 94

São Manoel Liabilities Balance at Balance at 12/31/2019 Formation Reversals Restatement 06/30/2020 Labor 7,446 849 (382) 784 8,697 Other 551 316 (345) 0.00 522 Total non-current 7,997 1,165 (727) 784 9,219

Cachoeira Caldeirão Among the civil lawsuits noteworthy were the claims involving the expropriation issue related to the water crossing event occurred in the opening contracted in the cofferdam of the UHE Cachoeira Caldeirão in which on May 7, 2015, due to rise of Araguari river, Cachoeira Caldeirão conducted a controlled opening of left margin cofferdam to permit river waters to pass. Subsequent to this safety procedure and maneuvers carried out by other plants of the region, the municipality of Ferreira Gomes, downstream the dam, was partially flooded. In view of this occurrence, on May 18, 2015, Cachoeira Caldeirão entered into a Term for Adjustment of Conduct (TAC), without the presumption of guilt, with the Federal Public Prosecutor’s Office of Amapá State for the purpose of indemnifying families and dealers (under emergency circumstances) affected by the flood. The Public, State and Federal Ministries filed a Writ of Mandamus in order to determine via judicial investigation the cause and those responsible for what happened regarding UHE Ferreira Gomes, UHE Coaracy Nunes, Instituto de Meio Ambiente e Ordenamento Territorial do Amapá - Imap, and Cachoeira Caldeirão. Complainers allege that they have been impacted by the flood and claim for application of TAC terms, in addition to those previously signed by Cachoeira Caldeirão, that is, indemnity of R$20 for houses and R$35 for commercial establishments. Regarding other lawsuits, Cachoeira Caldeirão filed, which was admitted by Amapá State appeal collegiate court, which suspended part of lawsuits in Special Civil Court until the final decision of the STF (Federal Supreme Court). However, Cachoeira Caldeirão participated in the joint efforts of the Court of Justice of Amapá in March 2019, jointly with the Court of Ferreira Gomes, closing some of the lawsuits in progress. The appeal of Cachoeira Caldeirão was not recognized by the Federal Court of Justice, so that a portion of the suspended claims are now under analysis. Moral damage claims remain suspended.

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Cachoeira Caldeirão had called its insurance company to obtain reimbursement for the indemnities and overhead expenses arising from the event, and, on August 13, 2018, the insurance adjustment process was completed, determining as indemnity to Cachoeira Caldeirão, already net of deductible, the amount of R$28,000. 18.1.2.2 Risk of possible loss

CEJA Cachoeira Caldeirão São Manoel Assets Assets Assets Judicial deposit Judicial deposit Judicial deposit 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Labor 953 880 165 155 15 14 - - 5,619 16,007 - - Civil 21,185 19,935 0.00 0.00 4,981 4,313 - - 1,747 3,011 4 3 Tax 29,124 711 70 0.00 125 124 - 16 33,880 2,955 2,400 2,360 Total 51,262 21,526 235 155 5,121 4,451 - 16 41,246 21,973 2,404 2,363

CEJA Civil CEJA, along with other agents of the industry, in October 2014, filed a lawsuit pending in 2nd Federal Court in the Federal District, before the Federal Government, to suspend the effects of Resolution 03/13 of the Brazilian Energy Policy Council (CNPE), enacted by the Federal Government, which introduced a sharing between all agents of the energy market of the costs incurred for the additional dispatch of thermal sources (oil, coal and gas) due to the shortage of rain (System Service Charge – ESS). On November 04, 2014, an injunction was granted to suspend the effects of the provisions established in articles 2 and 3 and in the attachment to CNPE Resolution No. 03/13. The decision considering valid the request by the plaintiff was published on September 05, 2017. Companhia Elétrica do Jari (CEJA) awaits a decision for the appeal filed by the Federal Government. On June 30, 2020, the estimated amount of the lawsuit is R$21,182 (R$19,808 on December 31, 2019) and it is based on the accounting reports of Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). Tax Administrative discussion arising from the Tax Assessment Notice drawn up by the Brazilian Federal Revenue Service, aimed at the collection of a fine for allegedly incorrect information in ancillary obligations (EFD ICMS/IPI and EFD Contributions), as well as the collection of PIS and COFINS for the 2016 period, since the peculiarities of the energy sector were not considered for the purposes of calculating said taxes. The lawsuit is currently in the process of preparation of defense. On June 30, 2020, the amount is R$28,397. São Manoel Civil São Manoel is party to a Public Civil Lawsuit proposed by the Federal Public Prosecutor’s Office (Ministério Público Federal - MPF), on the grounds of alleged irregularities in the environmental permits for the construction of UHE São Manoel, non-compliance with conditions for the indigenous component: In all lawsuit, the MPF requires injunction for suspension of permits. Due to the complexity of such lawsuit, it is not possible to estimate the economic value involved, because the results of possible permit suspension will vary according to investment value already realized by São Manoel to build the project. Despite strong arguments of the defense, São Manoel and its legal advisors classified the lawsuit as possible risk due to the protective trend in environmental matters. Currently, the lawsuits is awaiting for the judgment of the appeal filed by MPF (Public Prosecutor’s Office). Tax Writ of Mandamus filled by the Company with the State of Pará, aiming to discuss the constitutionality of the ICMS rate differential that should have been provided for by the Complementary Law, as well as the calculation form established in the State Law 8315/15. The amount involved as of June 30, 2020 is R$24,018. Currently, lawsuit is in the stage of appeal to the Superior Court. 18.1.3 Contractual commitments and guarantees 18.1.3.1 Contractual commitments On June 30, 2020, the joint ventures present contractual commitments not recognized in the interim accounting information, which are presented by the total amount. Contractual commitments mentioned in the chart below reflect agreements and commitments necessary for CEJA and its subsidiary’s normal operations, adjusted at respective projected rates and adjusted at present value at the rate of 6.86% in CEJA and 7.00% in Cachoeira Caldeirão and São Manoel, which represents average financing rate for construction of projects.

CEJA Cachoeira Caldeirão São Manoel 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Restated Restated Restated Liabilities for purchases Liabilities 91,297 for purchases1 104,632 71,638 83,557 29,533 43,915 Purchase of energy Purchase 7,494 of energy1 8,019 56,070 59,901 0.00 0.00 Energy connection and transportation charges Energy connection and transportation0.00 charges1 0.00 0.00 0.00 30 95 Materials and services Materials 17,888 and services1 30,698 15,568 23,656 29,503 43,820 Risk premium - GSF Risk 65,915 premium - GSF1 65,915 0.00 0.00 0.00 0.00 Interest Falling Due Loans, Financing and Debentures 162,357 s1 179,308 369,197 380,250 1,110,802 1,135,698 253,654 0 283,940 440,835 463,807 1,140,335 1,179,613

Contractual commitments referred to in chart below reflect the same contract commitments shown above, however, they are adjusted at respective rates on base date June 30, 2020, that is, with no projection of correction indices and are not adjusted to present value.

CEJA Cachoeira Caldeirão São Manoel 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Restated Liabilities for purchases Liabilities 272,826 for purchases2 280,942 108,274 113,331 30,526 41,255 Purchase of energy Purchase 12,051 of energy2 12,329 90,023 92,091 0.00 0.00 Energy connection and transportation charges Energy connection and transportation0.00 charges2 0.00 0.00 0.00 29 95 Materials and services Materials 19,159 and services2 26,997 18,251 21,240 30,497 41,160 Risk premium - GSF 241,616Risk premium - GSF2 241,616 0.00 0.00 0.00 0.00 Interest Falling Due Loans, Financing and Debentures 202,226 s2 226,353 511,428 461,935 1,631,076 1,394,832 0 475,052 507,295 619,702 575,266 1,661,602 1,436,087

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18.1.3.2 Guarantees

CEJA Cachoeira Caldeirão São Manoel Guarantees Type of guarantees 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 (i) Blocked deposit; (ii) Bank guarantee; (iii) Loans and financing Corporate guarantee; (iv) Lien on shares; and 573,430 600,168 561,903 565,757 1,562,106 1,568,766 (v) Pledge of Rights (i) Bank Guarantee and (ii) Corporate Debentures 0.00 0.00 215,322 220,889 324,354 341,595 Guarantee (i) Blocked deposit; (ii) Bank guarantee; and (iii) Lawsuits 0.00 0.00 2,739 2,702 0.00 0.00 Guarantee insurance. Construction performance bond Insurance bond 781 781 Other Receivables 2,093 2,089 1,322 1,320 0.00 0.00 575,523 602,257 781,286 790,668 1,887,241 1,911,142

18.2 Associated Company During 2019, the Company held 4,637,520 preferred shares and 5,140,868 common shares, which together represented 25.35% of CELESC's capital. In June 2020, the Company acquired 204,400 preferred shares, totaling 9,982,788, representing 25.88% of CELESC's capital (Note 4.4). CELESC is a mixed corporation that has been operating since 1955 in the areas of power generation, transmission and distribution. During this period, it established itself as one of the largest companies in the Brazilian power sector, with national and international recognition for the quality of its services and for its actions in the technical, economic, environmental and social fields. In 2006, pursuant to the model advocated by the national power sector legislation, CELESC was structured as a holding company, with two wholly-owned subsidiaries: CELESC Geração S.A., which has 12 power plants in operation with a generation capacity of 106.97 MW, and CELESC Distribuição S.A., which serves more than 3.0 million customers, in 287 municipalities, besides part of the municipality of Rio Negro, in Paraná. In addition, it has the jointly-controlled subsidiary Companhia de Gás de Santa Catarina S.A. – SCGÁS which operates in the distribution of natural gas. The information presented below represents 100% of the balances of CELESC, extracted from: (i) interim accounting information on March 31, 2020, disclosed to the market on May 08, 2020; (ii) financial statements as of December 31, 2019, disclosed to the market on March 27, 2020, and; (iii) interim accounting information on March 31, 2019, released d to the market on May 15, 2019 which, in the Company's opinion, are considered relevant for disclosure. The Company assessed the corporate events disclosed to the market by CELESC between January 1, 2020 and June 30, 2020 and did not identify any material facts to be adjusted in the interim accounting information used to calculate equity. 18.2.1 Individual and condensed interim accounting information Balance sheet

Assets 03/31/2020 12/31/2019 Liabilities 03/31/2020 12/31/2019 Current Current Cash and cash equivalents 14,355 28,451 Dividends and interest on own capital 67,683 67,683 Recoverable taxes 10,919 10,905 Tax obligations 221 9,855 Dividends receivable 71,539 71,817 Other current liabilities 1,804 1,987 Other current assets 28 28 69,708 79,525 96,841 111,201 Non-current Non-current Interest earning bank deposits measured at fair value 137,478 137,478 Provisions 4,556 4,538 Other non-current assets 23,428 23,341 4,556 4,538 160,906 160,819 Shareholders' Equity 1,551,159 1,407,124 Investments 1,362,339 1,213,703 Property, plant and equipment 17 18 Intangible asset 5,320 5,446 Total assets 1,625,423 1,491,187 Total liabilities and shareholders' equity 1,625,423 1,491,187

Statement of income 03/31/2020 03/31/2019 Operating expenses and income (5,020) (6,576) Income (loss) from equity interest 149,003 78,965 Financial result 52 281 Net result for the period 144,035 72,670

18.2.2 Civil, tax and labor provisions and restricted deposits – current and non-current 18.2.2.1 Risk of probable loss

03/31/2020 12/31/2019 Assets Assets Judicial Judicial Liabilities deposit Liabilities deposit Labor 0.00 4,686 4,669 Civil 299 8,443 292 8,373 Tax 1,263 2,117 1,263 2,117 Regulatory 2,983 8,182 2,983 8,182 Environmental 11 Total non-current 4,556 23,428 4,538 23,341

18.2.2.1.1 Tax These are related to tax contingencies at the federal level, regarding the payment of COFINS (Contribution for Financing Social Security) and Social Welfare Contribution, and at the municipal level, associated with tax notifications issued by the Florianópolis City Government for ISS (Service Tax) requirements. 18.2.2.1.2 Regulatory Regulatory contingencies are associated with notifications made by ANEEL, ARESC or CCEE in punitive administrative proceedings resulting from events that have already occurred, the settlement of which may result in the delivery of funds for contractual or regulatory violations in the electricity sector. The lawsuits in which Celesc D is litigating matters pertaining to the application of the sectorial regulation with other sectorial agents (electric power generation, trading, transmission or distribution concessionaires, as well as institutional agents such as ANEEL, CCEE, ONS, EPE [Energy] and MME [Ministry]), also constitute regulatory contingencies.

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19 Concession assets Consolidated

Transfers to Transfers to indemnifiable Additions Net value at intangible financial (Notes 19.1.1 Capitalized Construction Net value at 12/31/2019 assets assets and 32) Remuneration Decreases interest margin Reclassification Other (*) 06/30/2020 Distribution 386,297 (87,184) (152,442) 340,724 0.00 0.00 2,750 0.00 297 0.00 490,442 Transmission 2,831,347 0.00 0.00 293,365 185,008 (16,088) 76,628 13,469 0.00 39,085 3,422,814

3,217,644 (87,184) (152,442) 634,089 185,008 (16,088) 79,378 13,469 297 39,085 3,913,256 Current 17,405 54,518 Non-current 3,200,239 3,858,738

(*) The amount presented in the column refers to the recognition of PIS and COFINS levied on the additions of the concession assets for the transmission subsidiaries. 19.1 Distribution They are related to a contractual right of the concessionaires of charging users for the power distribution system construction, when respective assets went live and are measured at fair value plus financial charges, when applicable. In accordance with the provisions of the Accounting Instructions of the Electricity Sector Accounting Manual and in CVM Resolution 672/11, which approves the technical pronouncement CPC 20 (R1), the financial charges relating to the financing obtained from third parties, effectively invested in Concession Assets, are recorded in this subgroup as cost of the respective works. The annual average rate invested in the period to determine the sum of the capitalizable financial charges was 1.7629%, which represents the effective rate of the loan as PRORET rules provided in submodule 2.4 and ANEEL Normative Resolution 648/15. Upon the completion of the infrastructure construction works, the conclusion of performance obligation is evidenced and required by CPC 47, and these assets are divided as indemnifiable financial assets (Note 19) or as Intangible Asset (Note 22), depending on the type of return. 19.1.1 Additions Of the total inflows realized by EDP Espírito Santo: (i) 54% were set aside for the installation of metering systems, expansion of lines, substations and distribution networks for the connection of new customers; (ii) 24% were set aside for network improvement, replacement of equipment and meters, both obsolete and depreciated, as well as the replacement of network conductors at the end of their useful lives; (iii) 11% were invested in telecommunications, IT and other activities, such as infrastructure and commercial projects; and (iv) 11% were invested in loss prevention. Of the total inflows realized by EDP São Paulo: (i) 45% were set aside for the installation of metering systems, expansion of lines, substations and distribution networks for the connection of new customers; (ii) 26.3% were set aside for network improvement, replacement of equipment and meters, both obsolete and depreciated, as well as the replacement of network conductors at the end of their useful lives; (iii) 15.4% were invested in telecommunications, IT and other activities, such as infrastructure and commercial projects; and (iv) 13.3% were invested in loss prevention. 19.2 Transmission Contractual assets include amounts receivable relating to the infrastructure implementation and revenue from the return on concession asset services. These assets are measured at the present value of future cash flows, based on the average funding rate of the project in force at the time of formalization of the concession agreement, according to CPC 47. The financial asset model establishes that the revenue from concession agreement will be recognized under the criteria of CPC 47, that is, price allocation is required for each type of performance obligation identified in the agreement with the customer, together with the requirement for classification of financial assets either as amortized cost or fair value through profit and loss. Within the scope of CPC 47, the transmission subsidiaries have a single agreement with a customer (concession of the transmission line) with three identified performance obligations, namely: (i) to build; (ii) to operate and maintain; and (iii) to fund the Concession Grantor. Accordingly, based on the terms of the agreements, the subsidiaries classified the assets as contractual, since for their realization, the cash flows are influenced by operational performance factors as well as future conditions arising from periodic tariff review procedures. These assets are not only receivable over time, a condition precedent for classification of the above assets as financial assets in accordance with CPC 48. Because these are long-term agreements with customers, the subsidiaries have identified the existence of a significant financing component which is considered for the calculation of funding to the Concession Grantor, as mentioned above. Price allocation by performance obligation and the assumptions used are described in note 31. At the end of the concession agreement period, all assets and facilities linked will be incorporated into the Brazilian Federal Government's assets. The transmission subsidiaries will receive the contractual assets only from the Concession Grantor, through a regulated tariff known as Permitted Annual Revenue - RAP, which corresponds to the cash flows stipulated in the concession agreement.

20 Indemnifiable financial assets Consolidated

Transfer of Net value at concession Reclassificati Net value at 12/31/2019 assets Fair value Decreases on June 30, 2020 Indemnifiable financial assets 3,000,631 152,442 28 (5,327) (723) 3,147,051 Total non-current 3,000,631 152,442 28 (5,327) (723) 3,147,051

The subsidiaries EDP São Paulo and EDP Espírito Santo present a balance of non-current asset from the Concession Grantor at the end of concession, as an indemnity for investments made and not recovered in the rendering of services granted, from the bifurcation required by ICPC 01 (R1). These financial assets are valued at their fair value, based on the New Replacement Value - NVR of assets pertaining to the concession, reviewed every four years in the appraisal report on the Regulatory Remuneration Basis - BRR, as established in Concession agreement. The Replacement Cost New– VNR method determines that each asset must be valued at current prices by all the expenditures required for its replacement with an identical, similar or equivalent asset that provides the same services and has the same capacity as the existing asset. The application of this method occurs through the use of the Reference Price Base, the Company’s Price Base or the Referential Budget. The Reference Price Base represents the average regulatory costs, by group, of smaller components and additional costs, as defined in Appendix V of the Tariff Regulation Procedures – PRORET, submodule 2.3.

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The Price Base is defined as the base formed using information from the actual company, and can only be applied to the main equipment or alternatively, to the smaller components and additional costs. The Referential Budget represents the value of an assets or its individual parts by means of the comparison of market data relating to others with similar characteristics, applied exclusively to Buildings, construction works and improvements. Indemnifiable financial asset is adjusted: (i) per Amplified Consumer Price Index (IPCA) restatement according to Normative Resolution 686/15; and (ii) per additions and write-off of infrastructure as regulated by ANEEL. These assets will be reversed to Concession Grantor at the end of concession and effects from measurement at fair value are recognized directly in income for the period. In this sense, assessment is validated under supervision of ANEEL and occurs from inspections in the field of the concession infrastructure, following the methodology and criteria for evaluation of assets considered eligible, of the concessionaires of public service of electricity distribution, in order to restore the efficient level of operating costs and of the regulatory remuneration basis of the concessionaires.

21 Property, plant and equipment Property, plant and equipment are recorded at cost plus non-recoverable taxes on purchases/construction costs directly attributable to bringing the asset to the location and condition necessary for the operation, less accumulated depreciation and when applicable, accumulated impairment losses. Also part of the cost of fixed assets is interest on loans and financing from third parties, capitalized during the construction phase, deducted from the financial income of third party unallocated funds. The book value of the replaced goods is written off, and expenditures on repairs and maintenance are fully recorded as result for the period. The depreciation calculation basis is the asset's depreciable amount (acquisition cost, less residual value) of the asset. Depreciation is recognized in the income statement on a straight line basis in accordance with the useful life of each addition and removal unit, as this method best reflects the consumption pattern of future economic benefits incorporated into the asset. The depreciation rates used as provided for in table XVI of the Manual of Asset Control in the Electricity Sector (Manual de Controle Patrimonial do Setor Elétrico - MCPSE) were approved by Normative Resolution 674, of August 11, 2015. The depreciation rate considers the useful life of the asset, however, for assets not indemnifiable by the Concession Grantor at the end of the concession/authorization, the depreciation is recorded considering the remaining period of Concession/Authorization. At the end of the concession agreement period, all assets and facilities linked to the Hydroelectric Power Plants will be incorporated into the Brazilian Federal Government's assets, and the concessionaires will be refunded for any investments made and not yet amortized, provided that the latter have been authorized by ANEEL and subjected to an ANEEL audit. 21.1 Breakdown of property, plant and equipment Parent Company 06/30/2020 12/31/2019

Average Average depreciation Historical Accumulated depreciation Historical Accumulated annual rate % cost depreciation Net value annual rate % cost depreciation Net value Construction in service Management Construction, civil works and improvements 12.04 3,550 (1,218) 2,332 5.57 3,550 (1,052) 2,498 Machinery and equipment 14.92 25,174 (18,209) 6,965 15.04 25,158 (16,523) 8,635 Vehicles 14.29 1,245 (803) 442 14.29 2,004 (1,447) 557 Furniture and fixtures 6.25 4,176 (1,925) 2,251 6.28 4,176 (1,816) 2,360 34,145 (22,155) 11,990 34,888 (20,838) 14,050 Total construction in service 34,145 (22,155) 11,990 34,888 (20,838) 14,050

Assets related to right to use Construction, civil works and improvements 27.48 4,730 (3,082) 1,648 44.60 6,636 (2,248) 4,388 Vehicles 50.00 446 (334) 112 50.00 446 (223) 223 Depreciation - Total assets related to right to use 5,176 (3,416) 1,760 7,082 (2,471) 4,611

Construction in progress Management - 9,109 - 9,109 - 8,799 - 8,799 Total construction in progress 9,109 - 9,109 8,799 - 8,799 Total property, plant and equipment 48,430 (25,571) 22,859 50,769 (23,309) 27,460

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Consolidated 06/30/2020 12/31/2019

Average Average depreciation Historical Accumulated depreciation Historical Accumulated Note annual rate % cost depreciation Net value annual rate % cost depreciation Net value Construction in service Generation Land - 183,611 - 183,611 0.00 183,610 0.00 183,610 Reservoirs, dams and water mains 1.79 1,808,363 (563,170) 1,245,193 1.85 1,762,330 (518,320) 1,244,010 Construction, civil works and improvements 2.21 962,088 (306,466) 655,622 2.27 940,216 (279,365) 660,851 Machinery and equipment 3.75 5,634,258 (1,867,398) 3,766,860 4.06 5,403,701 (1,679,573) 3,724,128 Vehicles 14.19 5,126 (3,156) 1,970 14.47 5,026 (2,831) 2,195 Furniture and fixtures 5.69 4,866 (1,452) 3,414 6.45 4,178 (1,246) 2,932 8,598,312 (2,741,642) 5,856,670 8,299,061 (2,481,335) 5,817,726 Connection Transmission System 21.1.1 Construction, civil works and improvements 3.38 2,993 (1,269) 1,724 4.44 2,993 (1,219) 1,774 Machinery and equipment 3.06 201,715 (81,876) 119,839 3.74 201,715 (78,831) 122,884 204,708 (83,145) 121,563 204,708 (80,050) 124,658 Management Construction, civil works and improvements 6.36 14,996 (2,774) 12,222 5.80 14,984 (2,339) 12,645 Machinery and equipment 9.90 109,973 (37,111) 72,862 12.47 66,759 (32,999) 33,760 Vehicles 14.11 3,162 (1,776) 1,386 15.13 3,473 (2,293) 1,180 Furniture and fixtures 7.11 7,768 (3,381) 4,387 7.43 7,712 (3,138) 4,574 - 135,899 (45,042) 90,857 - 92,928 (40,769) 52,159 Activities not linked to concession - Land - 85 - 85 - 85 - 85 Construction, civil works and improvements 16.60 11,348 (4,854) 6,494 29.84 11,255 (4,019) 7,236 - 11,433 (4,854) 6,579 - 11,340 (4,019) 7,321 Transmission - Furniture and fixtures 6.25 9 (1) 8 6.25 9 (1) 8 - 9 (1) 8 - 9 (1) 8 Total construction in service FALSO 8,950,361 (2,874,684) 6,075,677 8,608,046 (2,606,174) 6,001,872

Assets related to right to use 21.1.2 Construction, civil works and improvements 24.70 71,969 (24,696) 47,273 34.53 70,721 (16,047) 54,674 IT equipment 63.16 154 (146) 8 94.50 1,032 (976) 56 Machinery and equipment 26.21 19,970 (8,038) 11,932 59.20 19,636 (5,448) 14,188 Vehicles 48.28 19,698 (13,637) 6,061 48.58 18,941 (8,700) 10,241 Depreciation - Total assets related to right to use FALSO 111,791 (46,517) 65,274 FALSO 110,330 (31,171) 79,159

Construction in progress Generation FALSO 156,065 0.00 156,065 - 142,053 0.00 142,053 Management FALSO 56,520 0.00 56,520 - 82,973 0.00 82,973 Total construction in progress FALSO 212,585 - 212,585 225,026 - 225,026 Total property, plant and equipment 9,274,737 (2,921,201) 6,353,536 8,943,402 (2,637,345) 6,306,057

21.1.1 Transmission lines (Connection Transmission System) – Investco Brazilian Electricity Regulatory Agency (Agência Nacional de Energia Elétrica - ANEEL), through Official Letter No. 506 of July 21, 2014, communicated to Investco that the auction of 500 kV Miracema-Lajeado transmission lines and of the SE 500/230kV Lajeado substation, which take the energy it produces to the point of connection with the Basic Network, aiming at meeting the growing demand for loads in the state of Tocantins, in accordance with article 17 of Law 9074/95. ANEEL promoted Transmission Auctions 04/14 and 01/15 as of November 18, 2014 and August 26, 2015, respectively; however, there were no proposals for respective assets. On April 13, 2016 the Transmission Auction 13/15-ANEEL was held, in which Transmissora Aliança de Energia Elétrica S.A. - Taesa was the winner of Lot P, which comprised these assets. On June 27, 2016, Taesa signed the concession agreement, and the implementation and commercial startup of the new facilities was expected to occur by December 27, 2019. The respective assets will be transferred to the transmitting company, without burden to it, in up to 180 days after new facilities to be implemented by the transmitting company. Based on CPC 27 – Property, plant and equipment, in view of the reduction in the useful lives of these assets, Investco Company started the process of accelerating their depreciation from June 2016, signature date of the concession agreement by Taesa. According to the concession agreement, the transfer of assets to Taesa and the respective asset depreciation, was expected to occur up to December 2019. In July 2018, Investco received a notice from Taesa informing about the expectation for bringing forward the transfer of assets to the month of June 2019, causing Investco to change the depreciation term of transmission line from December 2019 to May 2019, thus being fully depreciated. Transfer of assets was completed on October 31, 2019. Currently, Investco has, among its property, plant and equipment that comprise the Connection Transmission System, R$7,085 (R$7,264 on December 31, 2019) related to the connection bay of the Power Plant’s substation to the 500 kV Miracema-Lajeado transmission line. 21.1.2 Right-of-use assets They refer to assets from the adoption of CPC 06 (R2) as of January 1, 2019 (Note 15.7). The main assets recognized have the following characteristics: • Buildings, civil works and improvements: They substantially refer to related rent contracts: (i) to the headquarters of the companies belonging to the EDP - Energias do Brasil group; and (ii) the consumer service stores located in the municipalities where the distributors have their concessions. • IT equipment: Refers to the lease contract of notebooks and desktops used by employees, including their maintenance. • Machinery and equipment: Refer substantially to the subsidiary Porto do Pecém and correspond to the rental of machinery for handling and stacking of the coal stored in the yard. • Vehicles: Refer substantially to the rental contract for the fleet vehicles used by employees for transportation in the rendering of services, and also for the executive vehicles used by the top management.

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21.2 Changes in property, plant and equipment Parent Company

Transfer to Net value at construction Net value at 12/31/2019 Additions in service Depreciation Decreases Reversal 06/30/2020 Construction in service Construction, civil works and improvements 2,498 0.00 0.00 (166) 0.00 0.00 2,332 Machinery and equipment 8,635 0.00 14 (1,684) 0.00 0.00 6,965 Vehicles 557 0.00 0.00 (84) (31) 0.00 442 Furniture and fixtures 2,360 0.00 0.00 (109) 0.00 0.00 2,251 Total construction in service 14,050 - 14 (2,043) (31) - 11,990 Assets related to right to use Construction, civil works and improvements 4,388 0.00 0.00 (1,007) (53) (1,680) 1,648 Vehicles 223 0.00 0.00 (111) 0.00 0.00 112 Depreciation - Total assets related to right to use 4,611 - - (1,118) (53) (1,680) 1,760 Construction in progress Machinery and equipment 8,799 570 (14) 0.00 (246) 0.00 9,109 Total construction in progress 8,799 570 (14) - (246) - 9,109 Total property, plant and equipment 27,460 570 - (3,161) (330) (1,680) 22,859

Consolidated Transfers to Transfer of Net value at construction Assets held for Net value at 12/31/2019 Additions in service Depreciation Decreases sale (Note 16) Reclassification Reversal 06/30/2020

Construction in service Land 183,695 0.00 0.00 0.00 0.00 1 0.00 0.00 183,696 Reservoirs, dams and water mains 1,244,010 0.00 379 (18,356) 0.00 19,160 0.00 0.00 1,245,193 Construction, civil works and improvements 682,506 0.00 292 (12,742) 0.00 6,006 0.00 0.00 676,062 Machinery and equipment 3,880,772 0.00 42,377 (129,828) (1,973) 168,261 (48) 0.00 3,959,561 Vehicles 3,375 0.00 222 (480) (31) 270 0.00 0.00 3,356 Furniture and fixtures 7,514 0.00 302 (453) (228) 674 0.00 0.00 7,809 Total construction in service 6,001,872 - 43,572 (161,859) (2,232) 194,372 (48) - 6,075,677 Assets related to right to use Construction, civil works and improvements 54,674 3,355 0.00 (8,896) (444) 349 0.00 (1,765) 47,273 IT equipment 56 0.00 0.00 (48) 0.00 0.00 0.00 0.00 8 Machinery and equipment 14,188 333 0.00 (2,589) 0.00 0.00 0.00 0.00 11,932 Vehicles 10,241 0.00 0.00 (4,559) 0.00 379 0.00 0.00 6,061 Depreciation - Total assets related to right to use 79,159 3,688 - (16,092) (444) 728 - (1,765) 65,274 Construction in progress Land 24,540 56 0.00 0.00 (785) 0.00 0.00 0.00 23,811 Reservoirs, dams and water mains 51 56 (379) 0.00 0.00 0.00 380 0.00 108 Construction, civil works and improvements 2,241 386 (292) 0.00 (745) 0.00 280 0.00 1,870 Machinery and equipment 104,088 22,463 (42,368) 0.00 (266) 3,395 8,492 0.00 95,804 Advances to suppliers 37,455 0.00 0.00 0.00 (329) 0.00 (7,755) 0.00 29,371 To pay out 680 272 0.00 0.00 0.00 0.00 0.00 0.00 952 Other 55,971 5,868 (533) 0.00 (519) 1,243 (1,361) 0.00 60,669 Total construction in progress 225,026 29,101 (43,572) - (2,644) 4,638 36 - 212,585 Total property, plant and equipment 6,306,057 32,789 - (177,951) (5,320) 199,738 (12) (1,765) 6,353,536 22 Intangible asset Intangible assets are measured by the total cost of purchase and or/construction, less amortization expenses and accumulated losses for impairment, when applicable. Permanent rights of way are recorded at acquisition cost and are not amortized, except for subsidiary Porto do Pecém, which amortizes its permanent rights of way over authorization period. The project development expenditures are recognized as intangible assets during the development stage, provided that they comply with the requirements defined in CPC 04 (R1). Amortization is calculated on the asset amount and is recognized in income at the straight-line method in relation to the estimated useful lives of intangible assets, beginning as of the date in which they are available for use, as this method is the one that best reflects the consumption standard of future economic benefits incorporated to the asset. 22.1 Breakdown of intangible asset Parent Company 06/30/2020 12/31/2019

Average Average amortization Historical Accumulated amortization Historical Accumulated annual rate % cost amortization Net value annual rate % cost amortization Net value Intangible asset in service 0.00 Management 0.00 Software 20.00 25,814 (17,770) 8,044 20.52 25,337 (15,760) 9,577 0.00 25,814 (17,770) 8,044 0.00 25,337 (15,760) 9,577 Total intangible asset in service 25,814 (17,770) 8,044 25,337 (15,760) 9,577

Intangible asset under development Management 0.00 23,033 0.00 23,033 0.00 21,064 0.00 21,064 Total intangible assets under development 23,033 - 23,033 21,064 - 21,064 Total intangible asset 48,847 (17,770) 31,077 46,401 (15,760) 30,641

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Consolidated 06/30/2020 12/31/2019

Average Average amortization Historical Accumulated amortization Historical Accumulated Note annual rate % cost amortization Net value annual rate % cost amortization Net value Intangible asset in service 0.00 Distribution 0.00 Concession rights - Infrastructure 22.1.1 4.48 4,604,889 (3,178,695) 1,426,194 4.48 4,564,417 (3,091,773) 1,472,644 Concession right - Other 22.1.2 3.82 38,143 (26,116) 12,027 3.82 38,143 (25,388) 12,755 4,643,032 (3,204,811) 1,438,221 4,602,560 (3,117,161) 1,485,399 Generation and transmission. 0.00 Software 20.29 2,476 (2,159) 317 16.06 2,028 (1,756) 272 Permanent easement 38.23 1,224 (604) 620 38.23 1,224 (604) 620 Concession right - Environmental permits 23.19 70,868 (36,748) 34,120 23.38 70,443 (31,270) 39,173

22.1.3 3.27 171,560 (81,958) 89,602 3.27 171,560 (79,152) 92,408 Concession right - Use of Public Property - UBP Concession right - Other 22.1.2 1.74 1,126,633 (540,771) 585,862 3.42 1,126,633 (521,507) 605,126 1,372,761 (662,240) 710,521 1,371,888 (634,289) 737,599 Connection Transmission System Permanent easement 3.19 1,132 (274) 858 3.19 1,132 (256) 876 1,132 (274) 858 1,132 (256) 876 Management Software 20.05 39,848 (26,702) 13,146 20.85 38,237 (23,633) 14,604 Other 0.00 0.00 - 29.63 6,838 (6,838) - 0.00 39,848 (26,702) 13,146 0.00 45,075 (30,471) 14,604 Total intangible asset in service 6,056,773 (3,894,027) 2,162,746 6,020,655 (3,782,177) 2,238,478

Intangible asset under development Generation 0.00 17,439 0.00 17,439 0.00 17,433 0.00 17,433 Management 0.00 49,375 0.00 49,375 0.00 39,926 0.00 39,926 Total intangible assets under development 66,814 - 66,814 57,359 - 57,359 Activities not linked to concession

22.1.4 4.25 940,511 (634,495) 306,016 4.66 940,511 (616,018) 324,493 Goodwill in the merger of parent company (-) Provision for maintenance of dividends 22.1.4 4.25 (940,511) 634,495 (306,016) 4.66 (940,511) 616,018 (324,493) ------Goodwill EDP Soluções 22.1.5 0.00 31,804 0.00 31,804 0.00 29,646 0.00 29,646 31,804 - 31,804 29,646 - 29,646 Total intangible asset 6,155,391 (3,894,027) 2,261,364 6,107,660 (3,782,177) 2,325,483

22.1.1 Concession rights - Infrastructure They refer to the right of distributors EDP São Paulo and EDP Espírito Santo to receive cash from users for services to build the electricity distribution system and the use of infrastructure, derived from bifurcation required by ICPC 01 (R1). They are recorded at their cost plus financial expenses, if applicable. Amortization is recorded based on estimated useful life of each asset, limited to final concession period. The amortization rates used are those determined by ANEEL, responsible for establishing the useful life of the electric sector’s distribution assets, and are provided in the Manual of Asset Control in the Electricity Sector (Manual de Controle Patrimonial do Setor Elétrico - MCPSE). 22.1.2 Concession right - Other Consolidated 06/30/2020 Cost Amortization Total Distribution EDP São Paulo 38,143 (26,116) 12,027 Transmission EDP Transmissão Litoral Sul 63,851 0.00 63,851 Generation Lajeado 164,826 (98,806) 66,020 Enerpeixe 3,837 (1,941) 1,896 Porto do Pecém 106,855 (19,379) 87,476 Investco 787,264 (420,645) 366,619 1,062,782 (540,771) 522,011 Total 1,164,776 (566,887) 597,889

Refer to the difference between total investment acquisition cost and its fair value less amortization expenses. Amortization is straight, in accordance with concession period. 22.1.3 Concession right - Use of Public Property - UBP It refers to the right to exploit the hydroelectric plant and transmission system associated with the UHEs and subsidiaries Investco and Enerpeixe. It is recognized at the total value of the consideration of right to Use of Public Property until the end of the concession agreement, recorded in counterparty to liability. Amortization will last until the end of the concession agreement of the subsidiaries.

Consolidated Balance at Balance at 12/31/2019 Amortization 06/30/2020 Investco 8,422 (324) 8,098 Enerpeixe 83,986 (2,482) 81,504 92,408 (2,806) 89,602


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22.1.4 Goodwill – Merger of Parent Company and Provision for maintenance of dividends Refers to the spun-off portion of goodwill incorporated in subsidiaries EDP São Paulo, EDP Espírito Santo and Lajeado, deriving from the acquisition of said companies’ shares, which was accounted for in accordance with CVM Instruction 319/99 and 349/99 and ICPC 09 and, as determined by ANEEL, is being realized based on the curve of expected future income over the subsidiaries’ concession period. Due to said record, a tax credit was recognized (Note 11.2.1.4). The constitution of the provision for maintenance of dividends is aimed at adjusting the amount of goodwill paid to the expected tax benefit by amortization and, consequently, to adjust the flow of future dividends of the subsidiaries, so that it is not adversely affected by the expense incurred in accounting amortization of the goodwill. The provision is aimed at reducing the amount of goodwill to its net amount (representing the effective tax benefit), a portion that has an economic substance that allows it to be considered an asset as a counterparty to Goodwill Special Reserve in Shareholders’ Equity. 22.1.5 Goodwill Goodwill is the value exceeding the business combination cost regarding the interest of the acquiring company on the fair value of the acquired company's assets and liabilities, that is, the exceeding amounts is the portion overpaid by the acquiring company due to expected future earnings of the acquired company. In acquisitions in which the Company attributes fair value to non-controlling shareholders, the determination of goodwill also includes the value of any non-controlling shareholders in the acquiree, and goodwill is determined considering the Company's and non-controlling shareholders. The goodwill determined on investment acquired from undefined term should not be amortized, but is subject to impairment test.

22.2 Changes in intangible assets

Parent Company Transfer to intangible Net value at asset in Net value at 12/31/2019 Additions service Amortization 06/30/2020 Intangible asset in service Software 9,577 0.00 477 (2,010) 8,044 Total intangible asset in service 9,577 - 477 (2,010) 8,044

Intangible asset under development 0.00 0.00 0.00 0.00 Other intangible assets under development 21,064 2,446 (477) 0.00 23,033 Total intangible assets under development 21,064 2,446 (477) - 23,033 Total intangible asset 30,641 2,446 - (2,010) 31,077

Consolidated

Transfer to Transfer of intangible Transfers of Assets held Net value at asset in concession for sale (Note Net value at 12/31/2019 Additions service assets Amortization Decreases 16) Reclassification Other 06/30/2020 Intangible asset in service Software 14,876 0.00 734 0.00 (2,967) 0.00 820 0.00 0.00 13,463 Permanent easement 1,496 0.00 0.00 0.00 (18) 0.00 0.00 0.00 0.00 1,478 Concession right - Environmental permits 39,173 0.00 24 0.00 (5,286) 0.00 209 0.00 0.00 34,120 Concession rights - Infrastructure 1,472,644 0.00 87,184 (121,456) (12,901) 0.00 723 0.00 1,426,194 Concession right - Use of Public Property 92,408 0.00 0.00 0.00 (2,806) 0.00 0.00 0.00 0.00 89,602 Concession right - Other 617,881 0.00 0.00 0.00 (19,992) 0.00 0.00 0.00 0.00 597,889 Total intangible asset in service 2,238,478 - 758 87,184 (152,525) (12,901) 1,029 723 - 2,162,746 Intangible asset under development Other intangible assets under development 57,359 7,649 (758) 0.00 0.00 (380) 2,932 12 0.00 66,814 Total intangible assets under development 57,359 7,649 (758) - - (380) 2,932 12 - 66,814 Goodwill 29,646 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,158 31,804 Total intangible asset 2,325,483 7,649 - 87,184 (152,525) (13,281) 3,961 735 2,158 2,261,364

23 Suppliers Parent Company Consolidated Current Current Non-current Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Electricity supply (i) 0.00 0.00 724,481 710,035 Free Energy 0.00 0.00 125,010 122,792 Electricity network utilization charges 0.00 110,106 126,687 CCEE Operations 23.1 0.00 0.00 408,384 512,012 Materials and services 23.2 19,008 13,970 359,038 633,375 0.00 Total 19,008 13,970 1,727,019 2,104,901 0.00

(i) The total amount of energy purchase guarantees is R$198,070 as of June 30, 2020 (R$242,050 as of December 31, 2019) in the Parent Company and R$352,980 (R$383,471 as of December 31, 2019) in the Consolidated.

They are initially recognized at fair value plus any attributable transaction costs. After their initial recognition, are measured at amortized cost using the effective interest rate method, when applicable. 23.1 CCEE Operations The balance refers to the transactions of sold energy and charges in the in the sphere of Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). Of the balance at June 30, 2020 of R$ 408,384: (i) R$344,449 refers to Enerpeixe and corresponds to the application of the General Scaling Factor – GSF, which measures the volume of energy generated by the hydroelectric power plants, plus inflation adjustment since March 2015; and (ii) R$ 49,751, refers to the distributors EDP São Paulo and EDP Espírito Santo, impacted by the decrease in the value of PLD in the short-term setting. Enerpeixe, through Brazilian Association for Independent Electricity Producers (Associação Brasileira dos Produtores Independentes de Energia Elétrica - APINE), proposed, on June 18, 2015, a lawsuit intended to prevent and repair damages that Enerpeixe, since January 2014, is suffering as a result of Union actions that changed objective, factual and legal conditions related to decisions made regarding investment in hydropower generation and frustrated the generation of hydroelectric power plants. On July 1, 2015, an injunction preventing application of MRE (power reallocation mechanism) adjustment by ANEEL was granted, in case total MRE generation is lower than physical guarantee given to the group of companies represented by APINE until said lawsuit is finally decided. This decision stopped damages suffered as a result of current GSF values, values that reflect, from the beginning of 2014, the circumstance that hydropower generation was reduced by several Union actions, both structural and conjunctural. The injunction filed by APINE which, through an appeal, managed to reinstate the injunction, had been revoked by February 7, 2018. On October 22, 2018 the decision of the Chief Justice of the STJ was issued, in the records of the Action for Overturning the Injunction and Decision filed by ANEEL, determining the partial overturn of the injunction of APINE, under the terms of the issued decision on ordinary lawsuit, related to the GSF.

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Due to this, the period from July 2015 to February 2018 remains protected. Thus, the amounts resulting from the application of the GSF have been settled by Enerpeixe since the period of March 2018. Bill 10.985/18 (proposed legislation) deals with the reimbursement of non-hydrological risks of the GSF by extending the concession subject to the withdrawal of injunctions, and was approved in 2019 in Brazil’s Chamber of Deputies (lower house of Congress). To take effect, the bill still need to pass the Senate and receive presidential approval. Currently, Senate Bill 3.975/19 is awaiting approval by the Economic Affairs Committee, for subsequent plenary voting. 23.2 Materials and services On June 30, out of the consolidated amount of R$ 359,038 (R$ 633,375 as of December 31, 2019): (i) R$ 177,952 (R$168,073 as of December 31, 2019), which refer to the distribution subsidiaries and correspond to investments in the concession infrastructure, as mentioned in note 19.1.1; and (ii) R$ 99,709 (R$357,435 as of December 31, 2019), which refer to the transmission subsidiaries and correspond to the investments for the construction of transmission lines. The reduction in the period was impacted by the partial stoppage of works, due to COVID-19 (Note 5.4.3).

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24 Debentures 24.1 Breakdown of balance of debentures Parent Company 06/30/2020 12/31/2019 Charges Principal Charges Principal Quantity of Total Agreement Fiduciary Agent Company Type of issue securities Unit value amount Issue date term Purpose Debt cost Payment method Guarantees Current Non-current Current Non-currentTotal Current Non-current Current Non-current Total 2nd series of 4th IPCA + 8.3201% p.a. up to Pentágono S.A. Annual amortizations beginning EDP - Energias do CVM Instruction issue as at 09/15/2015– Intended for investments in 03/14/2016 Distribuidora de Títulos e 179,887 1 179,887 as of September 2019 and 0.00 4,152 0.00 95,745 47,938 147,835 4,042 0.00 51,799 91,778 147,619 Brasil 400/03 September 15, 09/15/2021 Company’s projects IPCA + 8.8201% p.a. as from Valores Mobiliários interest (six-month period) 2015 March 15, 2016 (ii)

3rd series of 4th IPCA + 8.2608% p.a. up to Pentágono S.A. Annual amortizations beginning EDP - Energias do CVM Instruction issue as at 09/15/2015– Intended for investments in 03/14/2016 Distribuidora de Títulos e 48,066 1 48,066 as of September 2022 and - 1,517 0.00 0.00 57,293 58,810 1,611 0.00 0.00 57,557 59,168 Brasil 400/03 September 15, 09/15/2024 Company’s projects IPCA + 8.7608% p.a. as from Valores Mobiliários interest (six-month period) 2015 March 15, 2016 (ii) EDP - Energias do 09/15/2015– (-) Issue costs 0.00 0.00 0.00 (16,347) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (384) (295) (679) 0.00 0.00 (289) (667) (956) Brasil 09/15/2024

Planner Trustee Annual amortizations beginning EDP - Energias do CVM Instruction 5th issue as at 03/22/2016– Intended for investments in Distribuidora de Títulos e 25,000 10 250,000 IPCA + 8.3479% p.a. as of April 2021 and interest (six- 0.00 6,236 0.00 145,058 143,928 295,222 6,237 0.00 0.00 284,953 291,190 Brasil 476/09 March 22, 2016 04/15/2022 Company’s projects Valores Mobiliários Ltda. month period)

EDP - Energias do 03/22/2016– (-) Issue costs 0.00 0.00 0.00 (7,097) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (1,161) (520) (1,681) 0.00 0.00 0.00 (2,484) (2,484) Brasil 04/15/2022 Total 11,905 - 239,258 248,344 499,507 11,890 - 51,510 431,137 494,537

Consolidated 06/30/2020 12/31/2019 Charges Principal Charges Principal Quantity of Total Agreement Fiduciary Agent Company Type of issue securities Unit value amount Issue date term Purpose Debt cost Payment method Guarantees Current Non-current Current Non-currentTotal Current Non-current Current Non-current Total

CDI + 1.50% p.a. up to Pentágono S.A. Six-month period principal as at CVM Instruction 3rd issue as at 08/27/2014– Debt extension and working 02/25/2016 Distribuidora de Títulos e EDP Espírito Santo 17,680 10 176,800 August 27, 2018 and interest (six- 0.00 598 0.00 35,360 0.00 35,958 1,709 0.00 70,720 0.00 72,429 476/09 August 27, 2014 08/27/2020 capital. CDI + 1.80% p.a. as from Valores Mobiliários month period) February 26, 2016 (i) 08/27/2014– (-) Issue costs EDP Espírito Santo 0.00 0.00 0.00 (599) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (4) 0.00 (4) 0.00 0.00 (20) 0.00 (20) 08/27/2020

Pentágono S.A. Refinance and extend the Six-month period principal as CVM Instruction 5th issue as at 04/07/2017– Distribuidora de Títulos e EDP Espírito Santo 19,000 10 190,000 average term of the debt and 108.75% CDI p.a. from April 2020 and interest (six- 0.00 1,102 0.00 76,000 76,000 153,102 2,352 0.00 76,000 114,000 192,352 476/09 April 7, 2017 04/07/2022 Valores Mobiliários working capital. month period)

04/07/2017– (-) Issue costs EDP Espírito Santo 0.00 0.00 0.00 (1,301) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (201) (67) (268) 0.00 0.00 (264) (150) (414) 04/07/2022

Planner Trustee 6th issue as at Refinance and extend the Annual principal starting January CVM Instruction 12/20/2017– Distribuidora de Títulos e EDP Espírito Santo 22,000 10 220,000 December 20, average term of the debt and 107.50% CDI p.a. 2020 and Interest (six-month 0.00 1,815 0.00 110,000 0.00 111,815 5,688 0.00 110,000 110,000 225,688 476/09 01/20/2021 Valores Mobiliários Ltda. 2017 working capital. period).

12/20/2017– (-) Issue costs EDP Espírito Santo 0.00 0.00 0.00 (1,289) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (144) 0.00 (144) 0.00 0.00 (275) (14) (289) 01/20/2021 Expansion, renewal and Simplific Pavarini Annual principal starting August CVM Instruction 7th issue as at 08/15/2018– improvement of the electric Distribuidora de Títulos e EDP Espírito Santo 190,000 1 190,000 IPCA + 5.91% 2023 and interest (six-month 0.00 4,721 0.00 0.00 198,625 203,346 4,971 0.00 0.00 197,056 202,027 476/09 August 15, 2018 07/15/2025 power distribution Valores Mobiliários period) infrastructure 08/15/2018– (-) Issue costs EDP Espírito Santo 0.00 0.00 0.00 (2,941) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (491) (1,546) (2,037) 0.00 0.00 0.00 (2,284) (2,284) 07/15/2025

Simplific Pavarini Refinance and extend the Principal in single installment on CVM Instruction 8th issue as at 04/09/2019– Distribuidora de Títulos e EDP Espírito Santo 300,000 1 300,000 average term of the debt and 106.90% CDI p.a. maturity date and six-month 0.00 2,505 0.00 0.00 300,000 302,505 3,989 0.00 0.00 300,000 303,989 476/09 March 30, 2019 03/30/2024 Valores Mobiliários working capital period interest

(-) Issue costs EDP Espírito Santo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (207) (592) (799) 0.00 0.00 0.00 (908) (908)

Simplific Pavarini CVM Instruction 9th issue as at 04/09/2020– Principal and interest with single Distribuidora de Títulos e EDP Espírito Santo 150,000 1 150,000 Working capital CDI + 3.00% p.a. 0.00 1,757 0.00 150,000 0.00 151,757 0.00 0.00 0.00 0.00 - 476/09 April 7, 2020 04/07/2021 installment at the end of contract Valores Mobiliários

(-) Issue costs EDP Espírito Santo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (1,065) 0.00 (1,065) 0.00 0.00 0.00 0.00 -

Pentágono S.A. Refinance and extend the Six-month period principal as CVM Instruction 7th issue as at 04/07/2017– Distribuidora de Títulos e EDP São Paulo 15,000 10 150,000 average term of the debt and 108.75% CDI p.a. from April 2020 and interest (six- 0.00 578 0.00 60,294 60,000 120,872 2,476 0.00 60,001 90,000 152,477 476/09 April 4, 2017 04/07/2022 Valores Mobiliários working capital. month period) 04/07/2017– (-) Issue costs EDP São Paulo 0.00 0.00 0.00 (1,052) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (160) (55) (215) 0.00 0.00 (196) (139) (335) 04/07/2022 2nd series of IPCA + 8.3201% p.a. up to Pentágono S.A. Annual amortizations beginning EDP - Energias do CVM Instruction 4th issue as at 09/15/2015– Intended for investments in 03/14/2016 Distribuidora de Títulos e 179,887 1 179,887 as of September 2019 and 0.00 4,152 0.00 95,745 47,938 147,835 4,042 0.00 51,799 91,778 147,619 Brasil 400/03 September 15, 09/15/2021 Company’s projects IPCA + 8.8201% p.a. as from Valores Mobiliários interest (six-month period) 2015 March 15, 2016 (ii) 12/20/2017– (-) Issue costs EDP São Paulo 0.00 0.00 0.00 (1,183) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (132) 0.00 (132) 0.00 0.00 (250) (13) (263) 01/20/2021

Planner Trustee 8th issue as at Refinance and extend the Annual principal starting January CVM Instruction 12/20/2017– Distribuidora de Títulos e EDP São Paulo 20,000 10 200,000 December 20, average term of the debt and 107.50% CDI p.a. 2020 and Interest (six-month 0.00 1,650 0.00 100,000 0.00 101,650 5,171 0.00 100,000 100,000 205,171 476/09 01/20/2021 Valores Mobiliários Ltda. 2017 working capital. period).

08/15/2018– (-) Issue costs EDP São Paulo 0.00 0.00 0.00 (3,948) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (662) (2,078) (2,740) 0.00 0.00 0.00 (3,069) (3,069) 08/15/2025

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Consolidated 06/30/2020 12/31/2019 Charges Principal Charges Principal Quantity of Total Agreement Fiduciary Agent Company Type of issue securities Unit value amount Issue date term Purpose Debt cost Payment method Guarantees Current Non-current Current Non-currentTotal Current Non-current Current Non-current Total Expansion, renewal and Simplific Pavarini Annual principal starting August CVM Instruction 9th issue as at 08/15/2018– improvement of the electric Distribuidora de Títulos e EDP São Paulo 260,000 1 260,000 IPCA + 5.91% 2023 and interest (six-month 0.00 17,056 0.00 0.00 261,328 278,384 7,001 0.00 0.00 268,834 275,835 476/09 August 15, 2018 08/15/2025 power distribution Valores Mobiliários period) infrastructure (-) Issue costs EDP São Paulo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (171) (473) (644) 0.00 0.00 0.00 (728) (728)

Simplific Pavarini Refinance and extend the Principal in single installment on CVM Instruction 10th issue as at 04/09/2019– Distribuidora de Títulos e EDP São Paulo 200,000 1 200,000 average term of the debt and 106.60% CDI p.a. maturity date and six-month 0.00 1,603 0.00 0.00 200,000 201,603 2,652 0.00 0.00 200,000 202,652 476/09 March 30, 2019 03/30/2024 Valores Mobiliários working capital period interest

EDP - Energias do 09/15/2015– (-) Issue costs 0.00 0.00 0.00 (16,347) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (384) (295) (679) 0.00 0.00 (289) (667) (956) Brasil 09/15/2024

Simplific Pavarini 3rd issue as at Annual principal starting CVM Instruction 11/14/2018– Working Capital for Debt Distribuidora de Títulos e Lajeado Energia 100,000 1 100,000 November 14, 109.25% CDI p.a. October/2021 and interest (six- 0.00 603 0.00 0.00 100,000 100,603 1,013 0.00 0.00 100,000 101,013 476/09 10/20/2022 Refinancing Valores Mobiliários Ltda. 2018 month period)

EDP - Energias do 03/22/2016– (-) Issue costs 0.00 0.00 0.00 (7,097) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (1,161) (520) (1,681) 0.00 0.00 0.00 (2,484) (2,484) Brasil 04/15/2022 3rd series of 4th IPCA + 8.2608% p.a. up to Pentágono S.A. Annual amortizations beginning EDP - Energias do CVM Instruction issue as at 09/15/2015– Intended for investments in 03/14/2016 Distribuidora de Títulos e 48,066 1 48,066 as of September 2022 and 0.00 1,517 0.00 0.00 57,293 58,810 1,611 0.00 0.00 57,557 59,168 Brasil 400/03 September 15, 09/15/2024 Company’s projects IPCA + 8.7608% p.a. as from Valores Mobiliários interest (six-month period) 2015 March 15, 2016 (ii)

Pentágono S.A. 4th issue at CVM Instruction 11/19/2019– Working Capital for Debt Principal and interest in single Distribuidora de Títulos e Lajeado Energia 100,000 1 100,000 November CDI + 0.20% p.a. 0.00 327 0.00 100,000 0.00 100,327 493 0.00 100,000 0.00 100,493 476/09 11/19/2020 Refinancing statement in the maturity date Valores Mobiliários 19,2019

12/08/2017– (-) Issue costs Lajeado Energia 0.00 0.00 0.00 (1,635) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (220) (156) (376) 0.00 0.00 (37) (481) (518) 12/08/2022

Planner Trustee Annual amortizations beginning EDP - Energias do CVM Instruction 5th issue as at 03/22/2016– Intended for investments in Distribuidora de Títulos e 25,000 10 250,000 IPCA + 8.3479% p.a. as of April 2021 and interest (six- 0.00 6,236 0.00 145,058 143,928 295,222 6,237 0.00 0.00 284,953 291,190 Brasil 476/09 March 22, 2016 04/15/2022 Company’s projects Valores Mobiliários Ltda. month period)

11/14/2018– (-) Issue costs Lajeado Energia 0.00 0.00 0.00 (351) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (103) (83) (186) 0.00 0.00 0.00 (417) (417) 10/20/2022

114.50% of CDI p.a. up to Pentágono S.A. 1st issue as at Capital decrease and Annual principal starting Fiduciary assignment of CVM Instruction 11/22/2016– November 22, 2019; and Distribuidora de Títulos e Enerpeixe 35,000 10 350,000 November 22, distribution of funds to November/2018 and interest (six- credit receivables from 0.00 0.00 0.00 0.00 - 529 0.00 87,500 0.00 88,029 476/09 05/22/2020 100% of CDI + 0.43% p.a. up to Valores Mobiliários 2016 shareholders month period) energy agreements May 22, 2020

11/19/2019– (-) Issue costs Lajeado Energia 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (145) 0.00 (145) 0.00 0.00 (43) 0.00 (43) 11/19/2020

Oliveira Trust Distribuidora 1st series of Re-adjustment of the capital Principal in single installment in CVM Instruction 12/08/2017– de Títulos e Valores Lajeado Energia 100,000 1 100,000 2nd issue as at structure, with capital 109% CDI p.a. December/2020 and Interest (six- 0.00 157 0.00 100,000 0.00 100,157 285 0.00 100,000 0.00 100,285 476/09 12/08/2020 Mobiliários August 12, 2017 decrease. month period)

Oliveira Trust Distribuidora 2nd series of Re-adjustment of the capital Annual principal starting CVM Instruction 12/08/2017– de Títulos e Valores Lajeado Energia 200,000 1 200,000 2nd issue as at structure, with capital 113.70% CDI p.a. December 2021 and interest (six- 0.00 327 0.00 0.00 200,000 200,327 597 0.00 0.00 200,000 200,597 476/09 12/08/2022 Mobiliários 12/08/2017 decrease. month period)

Simplific Pavarini 3rd issue as at Principal in single parcel in CVM Instruction 11/23/2018– Distribuidora de Títulos e Enerpeixe 255,000 1 255,000 November 23, Debt extension. 112.48% CDI p.a. November/2023 and interest (six- 0.00 739 0.00 0.00 255,000 255,739 1,222 0.00 0.00 255,000 256,222 476/09 11/23/2023 Valores Mobiliários Ltda. 2018 month period)

11/20/2017– (-) Issue costs Enerpeixe 0.00 0.00 0.00 (2,048) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (496) (156) (652) 0.00 0.00 (468) (445) (913) 12/20/2022 a. Corporate guarantee Implementation of the Pentágono S.A. of EDP - Energias do CVM Instruction 1st issue as at 05/15/2018– transmission line and Principal and interest (six-month Distribuidora de Títulos e EDP Transmissão 115,000 1 115,000 IPCA + 7.0267% p.a. Brasil; 18,649 0.00 12,784 109,826 141,259 0.00 13,933 0.00 121,643 135,576 476/09 May 15, 2018 05/15/2033 substation project of lot 24 of period) as at May/2021 Valores Mobiliários b. conditional sale of auction 13/2015-ANEEL shares. 11/23/2018– (-) Issue costs Enerpeixe 0.00 0.00 0.00 (510) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 0.00 (352) (352) 0.00 0.00 0.00 (405) (405) 11/23/2023

Planner Trustee 2nd issue as at Six-month principal starting June Fiduciary assignment of CVM Instruction 11/20/2017– Re-leveraging and capital Distribuidora de Títulos e Enerpeixe 32,000 10 320,000 November 20, 116% CDI p.a. 2020 and interest (six-month credit receivables from 146 0.00 106,624 160,064 266,834 380 0.00 106,645 213,355 320,380 476/09 12/20/2022 decrease Valores Mobiliários Ltda. 2017 period) energy agreements

11/14/2016– (-) Issue costs Porto do Pecém 0.00 0.00 0.00 (3,484) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 (544) (150) (694) 0.00 0.00 (741) (345) (1,086) 11/14/2021

Simplific Pavarini 1st issue as at Early Settlement of IDB Annual principal starting Corporate guarantee of CVM Instruction 11/14/2016– Distribuidora de Títulos e Porto do Pecém 33,000 10 330,000 November 14, (Inter-American Development CDI + 2.95% p.a. November 2020 and interest (six- EDP - Energias do 2,338 0.00 165,000 165,000 332,338 3,061 0.00 165,000 165,000 333,061 476/09 11/14/2021 Valores Mobiliários Ltda. 2016 Bank) financing month period) Brasil

05/15/2018– (-) Issue costs EDP Transmissão 0.00 0.00 0.00 (7,774) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 0.00 (6,023) (6,023) 0.00 0.00 0.00 (6,443) (6,443) 05/15/2033

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Consolidated 06/30/2020 12/31/2019 Charges Principal Charges Principal Quantity of Total Agreement Fiduciary Agent Company Type of issue securities Unit value amount Issue date term Purpose Debt cost Payment method Guarantees Current Non-current Current Non-currentTotal Current Non-current Current Non-current Total

a. Corporate Implementation of the Guarantees of EDP - Simplific Pavarini 1st issue as at Six-month principal starting EDP Transmissão CVM Instruction 10/15/2018– transmission line and Energias do Brasil and Distribuidora de Títulos e 1,200,000 1 1,200,000 October 15, IPCA + 6.7200% p.a. April/2023 and interest (six-month 19,490 0.00 0.00 1,247,786 1,267,276 22,121 0.00 0.00 1,238,436 1,260,557 Aliança 476/09 10/15/2028 substation project of lot 21 of Celesc proportional to Valores Mobiliários Ltda. 2018 period) auction 05/2016-ANEEL their equity interest; b. Blocked deposits.

EDP Transmissão 10/15/2018– (-) Issue costs 0.00 0.00 0.00 (56,660) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 0.00 (45,152) (45,152) 0.00 0.00 16 (47,573) (47,557) Aliança 10/15/2028

Implementation of the Pentágono S.A. Six-month principal starting July a. Corporate guarantee EDP Transmissão CVM Instruction 2nd issue as at 07/15/2019– transmission line and Distribuidora de Títulos e 800,000 1 800,000 IPCA + 4.45% p.a. 2022 and interest (six-month of EDP - Energias do 0.00 36,493 0.00 808,586 845,079 0.00 13,896 0.00 802,185 816,081 SP-MG 476/09 07/15/2019 07/15/2039 substation project of lot 18 of Valores Mobiliários period) Brasil auction 05/2016-ANEEL

EDP Transmissão 01/29/2019– (-) Issue costs 0.00 0.00 0.00 (984) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 0.00 0.00 - 0.00 0.00 (311) 0.00 (311) SP-MG 06/15/2020

Implementation of the Simplific Pavarini 1st issue as at a. Corporate guarantee EDP Transmissão CVM Instruction 01/29/2019– transmission line and Principal and interest in single Distribuidora de Títulos e 25,000 10 250,000 December 13, CDI + 0.20% p.a. of EDP - Energias do 0.00 0.00 0.00 0.00 - 18,819 0.00 250,000 0.00 268,819 SP-MG 476/09 06/15/2020 substation project of lot 18 of statement in the maturity date Valores Mobiliários Ltda. 2018 Brasil auction 05/2016-ANEEL

EDP Transmissão 07/15/2019– (-) Issue costs 0.00 0.00 0.00 (56,278) 0.00 0.00 0.00 Monthly amortization 0.00 0.00 0.00 0.00 (52,360) (52,360) 0.00 0.00 0.00 (54,546) (54,546) SP-MG 07/15/2039

Total 88,066 36,493 1,250,575 4,281,316 5,656,450 96,419 27,829 1,274,787 4,788,686 6,187,721

(i) According to clause 4.2.3.2. of the indenture, which provides for an increase of 0.3% in the annual rate in the event of downgrade by at least two notches in the rating of the issuer before the issuing date. On February 25, 2016 the rating of EDP Espírito Santo was downgraded by Moody's from "Aa1.br" in the local scale and “Baa3” in the global scale to "Aa2.br" in the local scale and "Ba2" in the global scale. (ii) According to clause 9.1. of the indenture, which provides for an increase of 0.5% in the annual spread in the event of a downgrade by at least two notches in the rating of the issuer before the issuing date. On February 25, 2016 the Company’s rating was downgraded by Moody's from "Aa3.br" in the local scale and “Ba2” in the global scale to "A2.br" in the local scale and "Ba3" in the global scale.

Debentures are stated at the net value of transaction costs incurred and subsequently measured at the amortized cost using the effective interest rate method. The total amount related to the guarantees of the debentures mentioned above in the Company is R$ 2,675,002 as of June 30, 2020 (R$2,912,371 as of December 31, 2019), and R$ 3,068,564 as of June 30, 2020 (R$ 3,447,640 as of December 31, 2019) in the Consolidated.

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24.2 Changes in debentures

Parent Company Inflation Amortization adjustment of and Net value at Accrued transaction exchange- Net value at 12/31/2019 Payments interest Transfers cost rate change 06/30/2020 Current Principal 51,799 0.00 0.00 186,590 0.00 2,414 240,803 Interest 11,890 (20,126) 20,141 0.00 0.00 0.00 11,905 Transaction cost (289) 0.00 0.00 (2,336) 1,080 0.00 (1,545) 63,400 (20,126) 20,141 184,254 1,080 2,414 251,163 0.00 Non-current 0.00 Principal 434,288 0.00 0.00 (186,590) 0.00 1,461 249,159 Transaction cost (3,151) 0.00 0.00 2,336 0.00 0.00 (815) 431,137 - - (184,254) - 1,461 248,344

Consolidated Inflation Amortization adjustment of and Net value at Accrued transaction exchange- Net value at 12/31/2019 Inflows Payments interest Transfers cost rate change 06/30/2020 Current Principal 1,277,665 150,000 (704,172) 0.00 530,479 0.00 2,893 1,256,865 Interest 96,419 0.00 (165,295) 135,791 12,317 0.00 8,834 88,066 Transaction cost (2,878) (1,521) 0.00 0.00 (11,053) 9,162 0.00 (6,290) 1,371,206 148,479 (869,467) 135,791 531,743 9,162 11,727 1,338,641 0.00 Non-current Principal 4,909,797 0.00 0.00 0.00 (530,479) 0.00 12,056 4,391,374 Interest 27,829 0.00 0.00 20,981 (12,317) 0.00 0.00 36,493 Transaction cost (121,111) 0.00 0.00 0.00 11,053 0.00 0.00 (110,058) 4,816,515 - - 20,981 (531,743) - 12,056 4,317,809

24.3 Maturity of installments

Parent Maturity Company Consolidated Current 2020 108,943 679,174 2021 142,220 659,467 251,163 1,338,641

Non-current 2021 71,042 443,435 2022 141,173 839,873 2023 18,813 630,559 2024 17,316 744,971 2025 0.00 831,415 2026–2039 0.00 827,556 248,344 4,317,809 Total 499,507 5,656,450

Issues made by the Company and its subsidiaries are not convertible into shares. The main clauses which provide the termination of the contracts are as follows, while all clauses can be consulted in the prospectus or indenture: On June 30, 2020, the Company and the subsidiaries EDP São Paulo, EDP Espírito Santo, Lajeado, Enerpeixe, EDP Transmissão, EDP Transmissão Aliança, EDP Transmissão SP-MG and Porto do Pecém are in full compliance with all the restrictive clauses of the covenants provided in the debenture issue contract. EDP - Energias do Brasil • For both issuances: (i) Non-compliance by the Issuer with any monetary obligation in the Indenture, not remedied in the period established by the Indenture; (ii) Failure to comply with any obligation related to the principal and/or yield not resolved within the stipulated period; (iii) Voluntary bankruptcy request; (iv) Request for court-ordered reorganization, out-of-court reorganization, voluntary bankruptcy, settlement or wind-up of the Company or Relevant Subsidiaries - EDP São Paulo, EDP Espírito Santo, Enerpeixe, or whose revenue represents more than 20% of the Company’s consolidated revenue, as well as bankruptcy request not resolved within legal period; (v) The Issuer's failure to maintain a Consolidated Net Debt in relation to Consolidated EBITDA financial ratio in relation to Consolidated EBITDA no more than 3.5 on the calculation dates, which shall be September 30 and December 31 of each year; (vi) Protest of trade note against the Issuer and/or its Relevant Subsidiaries, whose individual value, or added value, exceeds R$75,000, provided that it has not been proven by the Issuer to the Fiduciary Agent, which was refuted in good faith and/or has not been solved within 30 days counted as of subpoena; and (vii) Arrest, seizure, pledge or any other restriction to assets and/or rights, or early maturity of any pecuniary obligation of the Issuer and/or its Relevant Subsidiaries, with individual or added value higher than R$75,000, or its equivalent in other currencies. • Specific for the 4th issue: (i) Merger, liquidation, wind-up, extinction, spin-off and/or any other form of corporate reorganization (including takeover and/or incorporation of shares) of the Issuer, except if: (a) disclosed by the Issuer through relevant fact or communication to the market up to Issuance Indenture date; (b) due to legal or regulatory determination; (c) previous consent of debentureholders that represent at least 2/3 of outstanding debentures, gathered in an General Debentureholders’ Meeting especially convened for that purpose; or (d) not cause change in Issuer’s rating to a score lower than: (aa) “AA- ” (double A minus) by Standard & Poor’s Ratings do Brasil Ltda.; (bb) “Aa3.br” by Moody’s; or (cc) “AA-” (double A minus) by Fitch Ratings Brasil Ltda.; (ii) Notification of payment deriving from final court decision or final arbitration decision against the Issuer and/or its Relevant Subsidiaries, with individual or added value higher than R$75,000, or its equivalent in other currencies; and

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(iii) Sale, assignment, rent or any other form of disposal or promised disposal of total or relevant portion of the Issuer’s assets and/or of its Relevant Subsidiaries, whose individual or added value is higher than R$75,000, without previous approval of Debenture holders that represent at least 2/3 of Outstanding Debentures, gathered in an General Debentureholders’ Meeting (AGD) especially convened for that purpose, except for disposal of assets or projects, individually considered, provided that the Issuer did not disclose them through relevant fact or communication to the market and that they have current or future individual installed capacity of up to 70MW, in such a way that substantially and adversely affects economic and/or financial condition of the Issuer. • Specific for the 5th issue: (i) Merger, liquidation, wind-up, extinction, spin-off and/or any other form of corporate reorganization (including takeover and/or incorporation of shares) of the Issuer, except if: (a) by legal or regulatory determination (except, in this case, the possibility of extinction); (b) prior consent granted from the Debentureholders that represent at least 75% (seventy-five per cent) of Debenture holders attending the General Debentureholders’ Meeting (AGD), specially convened for such purpose; or (c) do not provoke the downgrade of the Issue rating by 2 (two) or more notches; and (ii) Fail by the Issuer of Relevant Subsidiaries to abide by the final and unappealable decision, or any unappealable administrative or arbitrage decision or outcome against the Issuer, which individual or aggregate amount is equal to or in excess of R$75,000 (seventy-five thousand reais), or its equivalent in other currencies, and provided that, cumulatively, at the discretion of the Debentureholders, it could put at risk the fulfillment of the obligations assumed by the Issuer. Subsidiaries (i) EDP São Paulo (7th, 8th, 9th and 10th issues): the Issuer's failure to maintain a Net Debt/Adjusted EBITDA financial ratio(*) of no more than 3.5 on the calculation date, which is on December 31 of each year. (ii) EDP Espírito Santo (3rd issue): the Issuer's failure to maintain a Gross Debt/EBITDA financial ratio adjusted (*) no more than 3.5 on the calculation date, which shall be December 31 of each year. (iii) EDP Espírito Santo (5th, 6th, 7th, 8th and 9th issues): the Issuer's failure to maintain a Net Debt/EBITDA financial ratio adjusted(*) no more than 3.5 on the calculation date, which shall be December 31 of each year; (iv) EDP Espírito Santo (3rd issue): exchange protest against the Issuer that has not been refuted in good faith at individual value equal to or higher than R$75,000 and/or that has not been solved within 30 days counted as of subpoena. (v) EDP São Paulo (8th issue) and EDP Espírito Santo (6th issue): Issuer entering into loan contracts in the capacity of lender without previous and express consent of Debentureholders of at least 2/3 of outstanding debentures with any companies at individual or added value higher than R$100,000. (vi) EDP Espírito Santo (5th and 6th issues): early maturity of any pecuniary obligation of the Issuer in local or international market at amount higher than R$75,000. (vii) Lajeado (1st issue): the Issuer's failure to maintain a Gross Debt in relation to EBITDA financial ratio or EBITDA no more than 3.5x on the calculation dates, which shall be December 31 of each year. (viii) Lajeado (2nd, 3rd and 4th issues): the Issuer's failure to maintain a Net Debt in relation to EBITDA financial ratio or EBITDA no more than 3.5 times on the calculation dates, which shall be December 31 of each year. (ix) Lajeado (1st issue): concession loss, provided that this loss does not exceed 10% of the net revenue, and if this loss may prejudice compliance with other issues’ liabilities. (x) Lajeado (1st issue): termination of one or more Agreements for Purchase and Sale of Electricity entered into by the Issuer which represent a reduction in the amount of revenue in excess of 20% in relation to its total revenues. (xi) Lajeado (1st issue): notification of a final and unappealable adverse judgment in a lawsuit, at an amount higher than R$75,000, provided that such conviction could jeopardize the faithful fulfillment of the liabilities. (xii) Lajeado (1st, 2nd, 3rd and 4th issues): non-compliance with a final (res judicata) conviction in a lawsuit whose individual or aggregate value is greater than R$ 75,000, without any action having been taken by the Company, in good faith, for court orders to suspend or reverse the effects. (xiii) Porto do Pecém (1st issue): non-compliance: (a) by the Issuer, of the Debt Service Coverage Ratio - ICSD greater than or equal to 1.2 times, to be annually determined, on December 31 of each year, as from December 31, 2017; and (b) by the Guarantor (EDP - Energias do Brasil), of the net debt/EBITDA financial ratio lower or equal to 3.5 times. (xiv) Enerpeixe (1st issue): not fulfillment by the Issuer, of the Gross/EBITDA Debt Service Coverage Ratio lower than or equal to 3.5x, to be annually determined, on December 31 of each year. (xv) Enerpeixe (2nd and 3rd issues): not fulfillment by the Issuer, of the Debt Service Coverage Ratio greater than or equal to 3.5 times, to be annually determined, on December 31 of each year. (xvi) EDP Transmissão (1st issue): early maturity of any pecuniary liability: (a) of the Issuer, where the individual or aggregate value exceeds R$10,000; and/or (b) of the Guarantor (EDP - Energias do Brasil), where the individual or aggregate value exceeds R$75,000. (xvii) EDP Transmissão (1st issue): non-maintenance: (a) by the Issuer to keep the Adjusted DSCR (debt service coverage ratio) at 1.2 x or higher, calculated annually, with the first calculation appearing in the financial statements of December 31, 2021; (b) by the Guarantor (EDP - Energias do Brasil) of the Net Debt to EBITDA ratio at 3.5x or lower, calculated biannually, with the first calculation appearing in the financial statements of December 31, 2018. (xviii) EDP Transmissão Aliança and EDP Transmissão SP-MG (1st and 2nd issues): early maturity of any pecuniary liability of the issuer or of the intervening guarantor, where the individual or aggregate amount exceeds R$75,000, if not remedied within 10 days, or if a protest was filed for error or bad faith, or if it has been cancelled, or had its enforceability suspended by a legal process. (xix) EDP Transmissão Aliança (1st issue): maintenance of Net Debt to EBITDA ratio below or equal to 3.5 times that of EDP - Energias do Brasil, determined biannually in June and December. (xx) EDP Transmissão SP-MG (1st and 2nd issues): maintenance of Net Debt to EBITDA ratio below or equal to 3.5 times that of EDP - Energias do Brasil, determined annually in December.

(*) Adjusted EBITDA means “income before financial expenses, taxes, depreciation and amortization adjusted with assets and liabilities of the Account for Compensation of Variation of Values of Parcel “A” Items (CVA), over contracting and neutrality of sectorial charges”.

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25 Loans, financing and debt charges 25.1 Composition of balance of Loans, financing and debt charges Consolidated 06/30/2020 12/31/2019 Charges Principal Charges Principal Contracted Contracting Amount Agreement Institution Company amount date released term Purpose Covenants Debt cost Payment method Guarantees Current Non-current Current Non-currentTotal Current Non-current Current Non-current Total Domestic currency Local currency1 TJLP to TJLP + 3.05% p.a., Amplified Net debt in relation to Adjusted Monthly principal with interest in Consumer Price Index a. Blocked deposits; 12/28/2014– Investment program for the period EBITDA ratio (ii) equal or below the quarterly grace period, after BNDES - FINEM / 14.2.1238.1 EDP São Paulo 296,785 12/28/2014 253,733 (IPCA) TR (iii) + b. Corporate guarantee of EDP 448 0.00 54,126 83,540 138,114 2,613 0.00 42,915 97,975 143,503 12/16/2024 2013–2015 3.5, annually calculated in that, monthly. Annual principal and 3.05% p.a., and Pre of Energias do Brasil. December. 6.00% p.a. interest (iv) 12/28/2014– (-) Transaction cost EDP São Paulo 0.00 12/28/2014 (1,134) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (171) (159) (330) 0.00 0.00 (178) (243) (421) 12/16/2024 Net debt in relation to Adjusted Refinance and extend the average 07/19/2019– EBITDA ratio (i) equal or below Principal and interest with single Promissory Notes (5th issue) EDP São Paulo 300,000 07/19/2019 300,000 term of the debt and working 106.58% CDI 0.00 0.00 13,548 0.00 300,000 313,548 0.00 7,771 0.00 300,000 307,771 07/17/2024 3.5, annually calculated in installment at the end of contract capital. December. 07/19/2019– (-) Transaction cost EDP São Paulo 0.00 07/19/2019 (507) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (407) (407) 0.00 0.00 0.00 (457) (457) 07/17/2024 a. Fiduciary assignment of at Net debt in relation to Adjusted a)Monthly principal with interest in least 130% of the amount of the 09/05/2017– Investment program for the period EBITDA ratio (i) equal or below TJLP + 2.96% p.a. the quarterly grace period, after BNDES - FINEM / 17.2.0295.1 EDP São Paulo 399,733 09/05/2017 158,600 debt balance; 555 0.00 41,042 129,835 171,432 13,226 0.00 26,347 130,077 169,650 06/15/2025 2016–2018 3.5, annually calculated in IPCA + 3.23% p.a. that, monthly; b) Annual principal b. Corporate guarantee of EDP December. and interest. Energias do Brasil. 09/05/2017– (-) Transaction cost EDP São Paulo 0.00 09/05/2017 (3,498) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (564) (1,059) (1,623) 0.00 0.00 (626) (1,332) (1,958) 06/15/2025

Net debt in relation to Adjusted 04/03/2020– EBITDA ratio (i) equal or below Principal and interest with single Promissory notes (6th Issue) EDP São Paulo 350,000 04/03/2020 350,000 Working capital CDI + 3.00% 0.00 4,838 0.00 350,000 0.00 354,838 0.00 0.00 0.00 0.00 - 03/29/2021 3.5, annually calculated in installment at the end of contract December.

04/03/2020– (-) Transaction cost EDP São Paulo (3,971) 04/03/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,983) 0.00 (2,983) 0.00 0.00 0.00 0.00 - 03/29/2021

Net debt in relation to Adjusted 04/08/2020– EBITDA ratio (i) equal or below Principal and interest with single Promissory Notes (7th Issue) EDP São Paulo 120,000 04/08/2020 120,000 Working capital CDI + 3.00% 0.00 1,563 0.00 120,000 0.00 121,563 0.00 0.00 0.00 0.00 - 04/03/2021 3.5, annually calculated in installment at the end of contract December.

04/08/2020– (-) Transaction cost EDP São Paulo (1,208) 04/08/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (930) 0.00 (930) 0.00 0.00 0.00 0.00 - 04/03/2021

TJLP to TJLP + Net debt in relation to Adjusted 3.05% p.a., Amplified Monthly principal with interest in a. Blocked deposits; 12/28/2014– Investment program for the period EBITDA ratio (ii) equal or below Consumer Price Index the quarterly grace period, after BNDES - FINEM / 14.2.1237.1 EDP Espírito Santo 270,924 12/28/2014 249,593 b. Corporate guarantee of EDP 14,046 0.00 34,367 100,088 148,501 2,778 0.00 42,119 95,515 140,412 12/16/2024 2013–2015 3.5, annually calculated in (IPCA) TR (iii) + that, monthly. Annual principal and Energias do Brasil December. 3.05% p.a., and Pre of interest (iv) 6.00% p.a.

12/28/2014– Monthly amortization of (-) Transaction cost EDP Espírito Santo 0.00 12/28/2014 (1,390) 0.00 0.00 0.00 0.00 0.00 0.00 (185) (155) (340) 0.00 0.00 (199) (243) (442) 12/16/2024 transaction cost

04/30/2010– Luz para Todos (Light for All) 5% p.a. + 1.5% p.a a. Promissory notes; Eletrobras LPT - ECFS 181/07 EDP Espírito Santo 75,764 06/25/2007 44,821 0.00 Monthly principal and interest 0.00 0.00 0.00 0.00 - 11 0.00 1,887 0.00 1,898 04/30/2020 Program (mgt. fee) b. Receivables in guarantee. 01/30/2012– Luz para Todos (Light for All) 5% p.a. + 1.5% p.a a. Promissory notes; Eletrobras LPT - ECFS 258/09 EDP Espírito Santo 56,737 08/28/2009 20,687 0.00 Monthly principal and interest 21 0.00 1,779 918 2,718 18 0.00 1,921 1,625 3,564 12/30/2021 Program (mgt. fee) b. Receivables in guarantee. a. Fiduciary assignment of at Net debt in relation to Adjusted a)Monthly principal with interest in least 130% of the amount of the 09/05/2017– Investment program for the period EBITDA ratio (i) equal or below TJLP + 2.96% p.a. the quarterly grace period, after installment due in the BNDES - FINEM / 17.2.0296.1 EDP Espírito Santo 354,078 09/05/2017 174,093 2,562 0.00 34,365 134,849 171,776 12,807 0.00 31,248 139,508 183,563 06/15/2025 2016–2018 3.5, annually calculated in IPCA + 3.23% p.a. that, monthly; b) Annual principal subsequent month; December. and interest. b. Corporate guarantee of EDP Energias do Brasil. 09/05/2017– Monthly amortization of (-) Transaction cost EDP Espírito Santo 0.00 09/05/2017 (2,676) 0.00 0.00 0.00 0.00 0.00 0.00 (432) (819) (1,251) 0.00 0.00 (477) (1,030) (1,507) 06/15/2025 transaction cost

Net debt in relation to EBITDA 02/20/2020– Principal and interest with single MFUG - Bill of Exchange EDP Espírito Santo 200,000 02/20/2020 200,000 Working capital ratio (i) equal or below 3.5, CDI + 0.10% p.a. Promissory Note 2,409 0.00 200,000 0.00 202,409 0.00 0.00 0.00 0.00 - 02/22/2021 installment at the end of contract annually calculated in December.

Net debt in relation to Adjusted 04/08/2020– EBITDA ratio (i) equal or below Principal and interest with single Promissory Notes (1st issue) EDP Espírito Santo 150,000 04/08/2020 150,000 Working capital CDI + 2.50% p.a. 0.00 1,955 0.00 150,000 0.00 151,955 0.00 0.00 0.00 0.00 - 04/03/2021 3.5, annually calculated in installment at the end of contract December. 02/20/2020– Monthly amortization of (-) Transaction cost EDP Espírito Santo (1,360) 04/08/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,047) 0.00 (1,047) 0.00 0.00 0.00 0.00 - 02/22/2021 transaction cost a. Lien on shares; b. Bank guarantee; Debt Service Coverage Ratio c. Assignment of rights and 07/09/2009– Implementation of thermoelectric higher than or equal to 1.20, 2.77% p.a. above BNDES Porto do Pecém 1,410,000 06/10/2009 1,402,000 Monthly principal and interest contracts; 2,306 0.00 123,112 615,651 741,069 2,692 0.00 130,244 670,084 803,020 06/15/2026 power plant Pecém I. determined on annual basis in TJLP d. Promissory notes; December. e. Mortgage; and f. Disposal of assets. 07/09/2009– (-) Transaction cost Porto do Pecém (11,286) 06/10/2009 (11,286) - - 0.00 0.00 0.00 0.00 0.00 (636) (1,463) (2,099) 0.00 0.00 (694) (1,766) (2,460) 06/15/2026

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Consolidated 06/30/2020 12/31/2019 Charges Principal Charges Principal Contracted Contracting Amount Agreement Institution Company amount date released term Purpose Covenants Debt cost Payment method Guarantees Current Non-current Current Non-currentTotal Current Non-current Current Non-current Total

Net debt in relation to Adjusted 05/15/2020– EBITDA ratio (i) equal or below Principal and interest with single Promissory Notes (1st issue) Energest 100,000 05/15/2020 100,000 Working capital CDI + 2.75% p.a. 0.00 0.00 661 0.00 100,000 100,661 0.00 0.00 0.00 0.00 - 05/16/2022 3.5, annually calculated in installment at the end of contract December.

05/15/2020– Principal and interest with single (-) Transaction cost Energest (1,780) 05/15/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,657) (1,657) 0.00 0.00 0.00 0.00 - 05/16/2022 installment at the end of contract Net debt in relation to Adjusted 04/03/2020– EBITDA ratio (i) equal or below Principal and interest with single Promissory Notes (1st issue) Enerpeixe 170,000 04/03/2020 170,000 Working capital CDI + 3.00% p.a. 0.00 2,350 0.00 170,000 0.00 172,350 0.00 0.00 0.00 0.00 - 03/29/2021 3.5, annually calculated in installment at the end of contract December. 04/03/2020– Principal and interest with single (-) Transaction cost Enerpeixe (1,694) 04/03/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,272) 0.00 (1,272) 0.00 0.00 0.00 0.00 - 03/29/2021 installment at the end of contract Annual dividends and payment of Cumulative receivable shares Redeemable preferred shares A, B Investco 0.00 01/00/1900 0.00 0.00 0.00 0.00 the principal at the end of the 0.00 2,694 23,343 0.00 35,456 61,493 1,187 23,862 0.00 34,008 59,057 (v) and C concession Net debt in relation to consolidated EBITDA of EDP - Six-month principal starting 08/20/2018– Energias do Brasil is lower than a. Promissory note and b. EDP - MFUG - Bill of Exchange EDP GRID 82,000 08/20/2018 82,000 Working capital CDI + 0.45% p.a. August 2020 and interest (six- 5,324 0.00 93,428 58,572 157,324 1,676 2,906 11,714 140,286 156,582 08/22/2023 or equal to 3.5X, determined on Energias do Brasil co-signature month period) semi-annual basis in June and December.

Net debt in relation to Implementation of the transmission EDP 07/25/2019– Consolidated EBITDA ratio (i) Principal and interest with single a. Promissory note and b. EDP - MFUG - Bill of Exchange 150,000 07/25/2019 150,000 project for Subsidiary EDP CDI + 0.44% p.a. 6,907 0.00 150,000 0.00 156,907 3,823 0.00 150,000 0.00 153,823 Comercialização 07/22/2020 equal or below 3.5, annually installment at the end of contract Energias do Brasil co-signature Transmissão Litoral Sul calculated in December.

CDI + 1.0% p.a. up to Principal in single installment at Banco Citibank - Bank Credit EDP Transmissão 12/17/2018– 12/11/2019 Surety of EDP Energias do 70,000 12/17/2018 66,794 Bridge Loan 0.00 the end and interest in monthly 0.00 0.00 0.00 0.00 - 1,749 0.00 68,252 0.00 70,001 Bill MA I 06/08/2020 CDI + 0.65% p.a. as Brasil installments of 12/12/2019

Implementation of the transmission EDP Transmissão 06/05/2020– IPCA + 2.2809% p.a Monthly principal and interest after Banco do Nordeste do Brasil 252,056 06/05/2020 164,574 line and substation project of lot 07 0.00 Bank guarantee 0.00 0.00 0.00 164,614 164,614 0.00 0.00 0.00 0.00 - MA I 07/15/2043 IPCA + 2.7877% p.a. February 2023 of auction 05/2016-ANEEL

EDP Transmissão (-) Transaction cost (500) 06/05/2020 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (497) (497) 0.00 0.00 0.00 0.00 - MA I

a. Assignment of rights and Monthly principal as of contracts; Implementation of the transmission February/2022 and quarterly b. Bank guarantees; EDP Transmissão 12/28/2018– Banco do Nordeste do Brasil 124,521 12/28/2018 77,445 line and substation project of lot 11 0.00 IPCA + 2.5707% p.a. interest during the grace period c. Lien on shares; 830 0.00 0.00 77,445 78,275 130 0.00 0.00 21,634 21,764 MA II 01/15/2039 of auction 05/2016-ANEEL and monthly as from d. Lien of Company’s Machinery February/2022 and Equipment; e. Blocked deposits:

EDP Transmissão (-) Transaction cost 0.00 12/28/2018 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (503) (503) 0.00 0.00 0.00 (535) (535) MA II CDI + 1.0% p.a. up to Principal in single installment at Banco Citibank - Bank Credit EDP Transmissão 12/17/2018– 12/11/2019 Surety of EDP Energias do 70,000 12/17/2018 66,300 Bridge Loan 0.00 the end and interest in monthly 0.00 0.00 0.00 0.00 - 2,431 0.00 67,858 0.00 70,289 Bill MA II 06/08/2020 CDI + 0.65% p.a. as Brasil installments of 12/12/2019

At EDP, the Net debt in relation to Implementation of the transmission EDP Transmissão 06/08/2020– Adjusted EBITDA ratio (i) equal Principal and interest with single Corporate guarantee of EDP MFUG - Bill of Exchange 0.00 06/08/2020 100,000 line and substation project of lot 18 CDI + 1.85% p.a. 262 0.00 100,000 0.00 100,262 0.00 0.00 0.00 0.00 - SP-MG 06/08/2021 or below 3.5, annually calculated installment at the end of contract Energias do Brasil. of auction 05/2016-ANEEL in December. Grand total Grand total1 49,070 37,552 1,613,999 1,794,249 3,494,870 45,141 34,539 572,331 1,625,106 2,277,117

(i) Adjusted EBITDA means “income before financial expenses, taxes, depreciation and amortization adjusted with assets and liabilities of the Account for Compensation of Variation of Values of Parcel “A” Items (CVA), over contracting and neutrality of sectorial charges”. (ii) Adjusted EBITDA means “income before financial expenses, taxes, depreciation and amortization adjusted with assets and liabilities of the Account for Compensation of Variation of Values of Parcel “A” Items (CVA), over contracting and neutrality of sectorial charges” and with non-operating captions that impact the cash. (iii) It will be equivalent to result from straight-line interpolation of internal return rates seen in secondary market of National Treasury Bills B Series (NTN-B), applicable to the medium term for amortization of each installment of Sub-credits B and D. (iv) Subcredits A, C, and F bear interest and monthly amortizations, and subcredits B and D bear interest and annual amortizations. (v) Refer to Redeemable preferred shares of “A”, “B”, and “C” shares, issued by the indirect subsidiary Investco in the original amount of R$ 157,335, where, according to the article eight of by-laws, such shareholders are entitled to the right of receiving a cumulative fixed annual dividend of 3% on their respective interest in capital. In addition, according to Article 9 of Investco bylaws, redeemable preferred shares of "A" and "C” classes will be entitled to equalization upon distribution of dividends in case dividends are paid to other classes of shares higher than unit value of fixed annual dividends. Balance on June 30, 2020 of R$96,134 (R$92,320 as of December 31, 2019) contemplates the original amount and interest up to 2033 (end of concession), both of them discounted at present value at the rate of 8.70% p.a., which is equivalent to average funding cost of Investco on the date shares are evaluated. Due to its characteristics, these shares were classified as debt financial instruments as they meet the definition of financial liabilities, since Investco does not have the right to avoid the remittance of cash or other financial asset to another entity, as determined in item 19 of CPC 39.

Loans and financing are stated at incurred net transaction costs and are subsequently measured at amortized cost under the effective interest rate or fair value method. Loans in foreign currency, together with swap/hedge contracts are recognized at fair value through profit or loss and mark to market realization. The total amount related to the guarantees of loans, financing and debt charges mentioned above is R$2,858,669 as of June 30, 2020 (R$2,843,187 as of December 31, 2019), and R$3,213,775 as of June 30, 2020 (R$3,028,718 as of December 31, 2019) in the Consolidated.

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25.2 Changes in loans and financing

Consolidated Inflation Amortization adjustment Adjustment of and Net value at Payments/ Interest to present transaction exchange- Net value at Current 12/31/2019 Inflows receipts accrued Transfers value cost rate change 06/30/2020 Principal 574,505 1,090,000 (229,492) 0.00 155,967 0.00 0.00 2,554 1,593,534 Interest 45,141 0.00 (44,595) 73,053 4,259 0.00 0.00 (103) 77,755 Transaction cost (2,174) (8,231) 0.00 0.00 (1,186) 0.00 3,371 0.00 (8,220) 617,472 1,081,769 (274,087) 73,053 159,040 - 3,371 2,451 1,663,069 Non-current Principal 1,630,712 320,606 0.00 663 (155,039) 1,448 0.00 2,579 1,800,969 Interest 34,539 0.00 0.00 7,212 (5,187) 988 0.00 0.00 37,552 Transaction cost (5,606) (2,300) 0.00 0.00 1,186 0.00 0.00 0.00 (6,720) 1,659,645 318,306 - 7,875 (159,040) 2,436 - 2,579 1,831,801

25.3 Maturity of installments

Maturity Consolidated Current 2020 257,871 2021 1,405,198 1,663,069 Non-current 2021 107,552 2022 372,869 2023 239,895 2024 439,237 2025–2029 482,570 2030–2034 110,655 2035–2039 51,130 After 2040 27,893 1,831,801 Total 3,494,870 Check BP 3,494,870

26 Post-employment benefits The Company and certain subsidiaries maintains retirement and pension supplementation plans to employees and former employees and other post- employment benefits, such as medical care, life insurance, Retirement Incentive Aid and other benefits to retirees. Pursuant to CVM Resolution 695/12, post employment benefit liabilities should be accounted for based on standards contained in CPC 33 (R1). To comply with this requirement, the Company and its subsidiaries EDP São Paulo, EDP Espírito Santo, Energest and Investco contracted independent actuaries to conduct an actuarial appraisal of these benefits using the Projected Unit Credit Method and the last was on June 30, 2020. The Company and its subsidiaries recognized the defined benefit plan liabilities are recognized if the present value in the financial statement date is higher than the fair value of plan assets. Actuarial gains and losses generated by adjustments and changes to actuarial assumptions of defined benefit plans are directly recognized in Shareholders' equity under Other comprehensive income in the year. Past service costs are fully recognized in the year they occur in income (loss) in the Personnel account and financial result of the benefit is calculated based on the actuarial deficit/surplus based on the current discount rate. For cases where the plan becomes a surplus and there is a need for recognition of an asset, such recognition is limited to the present value of economic benefits available in the form of future refunds or reductions in the contributions to the plan, pursuant to law and regulation of the plan. The liabilities of the defined contribution plans are recognized as personnel expenses in the statement of income for the year in which the services are rendered.

Parent Company Consolidated Current Current Non-current 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 PSAP Bandeirante 0.00 0.00 8,511 8,511 139,416 150,978 Retirement Incentive Aid - AIA 0.00 0.00 83 534 481 43 Medical care and Life Insurance 0.00 0.00 39,364 37,384 692,341 717,631 Defined contribution 30 26 170 202 0.00 0.00 30 26 48,128 46,631 832,238 868,652

26.1 Retirement plans They are administered by EnerPrev, private pension entity sponsored by companies of Grupo EDP - Energias do Brasil and recorded in the National Register of Benefit Plans (Cadastro Nacional dos Planos de Benefícios - CNPB) in the National Superintendency of Private Pension Plans (Superintendência Nacional de Previdência Complementar - PREVIC). It has purpose of managing a set of pension plans in favor of the employees and former employees of the Company and its subsidiaries, and the rights and duties of participants, as provided for in regulation. 26.1.1 Defined benefit plans and variable contribution plans EDP São Paulo The plans are structured in the form "Settled, Defined Benefit and Variable Contribution”, are not available for new adhesions and have the following characteristics: (i) PSAP Bandeirante Plan – BSPS Cost Group: This corresponds to the employees’ proportional benefits calculated on the basis of time of service up to March 1998, when was in force. Is a defined benefit type which grants Paid-In Benefit, in the form of lifetime income convertible into a pension for plan members registered as at March 31, 1998 in a defined amount proportional to the accumulated years of service up to the said date conditional upon compliance with the regulations. EDP São Paulo bears total responsibility for covering any actuarial shortfalls determined by actuarial of EnerPrev; and (ii) PSAP Bandeirante Plan – BD and CV Cost Groups: • BD Cost Group – in force after March 31, 1998: Defined Benefit Plan that grants a lifetime income convertible into a pension proportional to time of service accumulated to March 31, 1998 based on 70% of the monthly average wage over the past 36 months in active employment. In the event of death while the employee is in active service, or disability, the benefits include all of the years of past service (including the accumulated period up to March 31, 1998) and therefore do not include the accumulated period of service after March 31, 1998 alone. The Company and the plan members bear equal responsibility for covering any actuarial shortfalls determined by the actuary of EnerPrev.


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• CV Cost Group: Implemented in conjunction with the DB Plan, effective after March 31, 1998, until the time of granting the lifetime income, convertible (or not) into a pension, is a variable contribution plan, not generating any actuarial responsibility on the part of the Company. Only after the act of granting the lifetime income, convertible (or not) into a pension, does the pension plan become a defined benefit one, subjecting the Company to actuarial responsibilities. A member may also choose the financial income option, not generating actuarial responsibility for EDP São Paulo. EDP São Paulo contributed to these cost groups with the amount of R$ 1,328 (R$ 3,705 in 2019) in the period. EDP Espírito Santo • Escelsos I Plan structured as a defined benefit (in force for adhesions up to May 31, 1998): Cost plan is supported by contributions from the sponsor, which correspond to double of members’ contributions and limited to 7% of payroll. Grants lifelong income reversible into pension, of up to 100% of actual monthly average salary referring to the last 36 months of activity. EDP Espírito Santo and Energest • Escelsos II Plan structured as variable contribution (in force for adhesions up to November 1, 2006): The Funding Plan is sustained paritarially by contributions of the sponsor and of the participant, pursuant to the plan regulation. It is a pension plan that until the time of granting the lifetime income, convertible (or not) into a pension, is a variable contribution plan, not generating any actuarial responsibility on the part of the subsidiaries. Only after the act of granting the lifetime income, convertible (or not) into a pension, if that is the participant's choice, the pension plan may become a Defined Benefit one, subjecting subsidiaries to actuarial responsibilities. A member may also choose financial income option, not generating actuarial responsibility to the subsidiaries. 26.1.1.1 Actuarial evaluation A series of assumptions may be realized differently from as calculated in actuarial valuation due to factors such as changes in economic or demographic assumptions and changes in the provisions of the plan or in the legislation applicable to pension plans. The plan liabilities are calculated using a discount rate that is established with a basis on the yield of NTN-B government bonds. Accordingly, if the yield of the plan assets is different from the yield of IPCA - Consumer Price-Index Note (former NTN-B) with a duration similar to benefit’s duration, there will be an actuarial gain or loss, increasing or decreasing the actuarial deficit/surplus of these benefits. The investment practices of the plans are governed by the search for and maintenance of net assets with the necessary yields to honor these liabilities in the short, medium and long term, maintaining a balance between the assets and the commitments of liabilities so as to generate liquidity compatible with the growth and the protection of capital, aiming to ensure the long-term balance between the assets and the needs dictated by future actuarial flows. Based on this concept, in relation to EDP São Paulo, the actuarial valuation carried out on June 30, 2020 identified that each costing group of the PSAP Bandeirante plan (BSPS, BD and CV) would represent a submass in the plan, and should in turn be controlled separately, resulting in a surplus position to BD cost sub-base in the amount of R$1,908, and a restated deficit position for VC and BSPS cost sub-base in the amounts of R$14,415 and R$135,420, respectively on June 30, 2020, resulting in a restated net deficit of R$147,927. For EDP Espírito Santo and Energest, the review of actuarial appraisal showed, as of June 30, 2020 that in the case of the defined benefits plans, the present value of the actuarial liabilities net of the fair value of the assets and of unrecognized actuarial losses, showed a surplus. However, this surplus has a restriction on its recognition due to actuarial assumptions established in CPC (Brazilian Accounting Pronouncements Committee) 33 (R1). 26.1.1.2 Reconciliation of actuarial assets and liabilities EDP São Paulo

Present value Fair value of Asset of the plan the plan recognition liabilities assets restrictions Liabilities Balances at December 31, 2019 (1,182,446) 1,098,512 (75,555) (159,489) Current service cost 682 0.00 0.00 682 Interest cost (43,915) 40,970 (2,868) (5,813) Actuarial gains/(losses) recognized in shareholders’ equity 90,975 (84,820) 6,710 12,865 Contributions paid by the Company 0.00 3,828 0.00 3,828 Contributions paid by the employees (1,146) 1,146 0.00 0.00 Benefits paid by the plan 26,179 (26,179) 0.00 0.00 Balances at June 30, 2020 (1,109,671) 1,033,457 (71,713) (147,927)

The actuarial gain of R$ 12,865 in the present value of liabilities, calculated in the actuarial valuation made as of June 30, 2020, arose mostly from the increase in discount rate. The contributions expected to be paid by EDP São Paulo into this plan in 2020 amount to R$3,194. The balance as of June 30, 2020, net of income tax and social contribution is R$156,545 (actuarial loss of R$165,036 as of December 31, 2019).

EDP Espírito Santo

Present value Fair value of Asset of the plan the plan recognition Recognized liabilities assets restrictions assets Balances at December 31, 2019 (190,673) 340,714 (151,442) 258 Current service cost (78) 0.00 0.00 (78) Interest cost (8,437) 14,219 (5,818) (36) Actuarial gains/(losses) (4,484) (9,850) 15,562 1,228 Contributions paid by the Company 0.00 (932) 0.00 (932) Benefits paid by the plan 8,510 (8,510) 0.00 0.00 Balances at June 30, 2020 (195,162) 335,641 (141,698) 440

Due to the surplus situation of these plans, there are no contributions expected from the Company for the next 12 months. Regarding such plans, the balance on June 30, 2020, of actuarial loss, net of Income tax and social contribution is R$874 (actuarial loss of R$1,069 on December 31, 2019). Energest

Present value Fair value of Asset of the plan the plan recognition Recognized liabilities assets restrictions assets Balances at December 31, 2019 (51) 113 (59) 3 Current service cost (1) 0.00 0.00 (1) Interest cost (2) 4 (2) 0.00 Actuarial gains/(losses) (3) 0.00 0.00 (3) Contributions paid by the Company 0.00 (8) 0.00 (8) Benefits paid by the plan 2 (2) 0.00 0.00 Change in the recovery of the surplus 0.00 0.00 10 10 Balances at June 30, 2020 (55) 107 (51) 1

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Due to the surplus situation of these plans, there are no contributions expected from the Company for the next 12 months. 26.1.1.3 Net expenses Effects of review of actuarial appraisals recognized in income and other comprehensive income, both as counterparty to caption Post-employment benefits are as follows:

EDP São Paulo EDP Espírito Santo Energest 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Service cost Current service cost 1,233 1,073 94 137 4 4 Interest cost 33 5,610 2,352 105 94 2 5 Contributions expected from the employees (2,984) (3,497) 0.00 (40) 0.00 0.00

Components of defined benefit costs recognized in net income/loss 3,859 (72) 199 191 6 9

Remuneration of net value of past defined benefit:

(115,041) (15,878) (43,616) 4,096 82 (14) Return on plan assets (excluding amounts included in net financial expenses) 0.00 0.00 0.00 (968) 0.00 0.00 Actuarial (gains) losses arising from changes in demographic assumptions Actuarial (gains) losses arising from experience adjustments 20,364 26,598 1,677 819 (81) (16) Actuarial (gains) losses arising from changes in financial assumptions 228,207 43,054 29,465 5,680 27 12 Adjustments to restrictions on the defined benefit assets (32,154) (12,674) 12,351 (9,644) (15) (8) Components of defined benefit costs recognized in other comprehensive income 101,376 41,100 (123) (17) 13 (26) Total 105,235 41,028 76 174 19 (17)

26.1.1.4 Asset class The main classes of plan assets are divided as follows:

EDP São Paulo EDP Espírito Santo Energest 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Active Market Class of assets Allocation % Allocation % Allocation % Debt securities Quoted 96.00% 95.97% 92.67% 93.69% 85.86% 85.58% Shares Quoted 3.23% 3.32% 6.69% 5.51% 13.37% 13.41% Properties Quoted 0.76% 0.71% 0.65% 0.80% 0.77% 1.01% Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

26.1.1.5 Sensitivity analysis The sensitivity analysis resulting from risk of change in the discount rate and in the mortality table is expressed below, considering only the change in the hypotheses mentioned on each line:

EDP São Paulo EDP Espírito Santo Energest Sensitivity analysis PSAP Plan I Plan II Escelsos II Core premises 1,116,862 143,580 88,578 55 Discount rate 0.00 0.00 0.5% increase; 1,052,449 138,580 85,611 52 05% decrease 1,188,251 148,952 91,801 58 0.00 0.00 Mortality 0.00 0.00

If the plan members were a year younger than their real age 1,135,228 147,901 90,129 54

26.1.1.6 Assumptions Main assumptions used in actuarial evaluations were as follows:

EDP São Paulo EDP Espírito Santo Energest PSAP Plan I Plan II Escelsos II Economic 2020 2019 2020 2019 2020 2019 2020 2019 Discount rate - nominal 7.70% p.a. 7.56% p.a. 7.70% p.a. 7.56% p.a. 7.70% p.a. 7.56% p.a. 7.70% p.a. 7.56% p.a. Future salary growth 4.42% p.a. 4.90% p.a. 4.42% p.a. 4.90% p.a. 4.42% p.a. 4.90% p.a. 4.42% p.a. 4.90% p.a. Growth in benefit plans 3.55% p.a. 4.03% p.a. 3.55% p.a. 4.03% p.a. 3.55% p.a. 4.03% p.a. 3.55% p.a. 4.03% p.a. Inflation 3.55% p.a. 4.03% p.a. 3.55% p.a. 4.03% p.a. 3.55% p.a. 4.03% p.a. 3.55% p.a. 4.03% p.a.

Demographic 0.00

Mortality table AT-2000 AT-2000 AT-2000 AT-2000 AT-2000 AT-2000 AT-2000 AT-2000

RP 2000 RP 2000 RP 2000 RP 2000 RP 2000 RP 2000 RP 2000 RP 2000 Disability mortality table Disabled Disabled Disabled Disabled Disabled Disabled Disabled Disabled

Disability table Muller Muller n/a n/a TASA 1927 TASA 1927 TASA 1927 TASA 1927

26.1.1.7 Debt confession - EnerPrev and EDP São Paulo EDP São Paulo has the aim of resolving the actuarial deficit of its BSPS sub-base and reducing the risk of future deficits, has formalized the legal instrument with EnerPrev, from the actuarial deficit calculated according to guidelines of Resolution CGPC 26/2008 and its amendments. The original contract was being settled over 240 months based on a percentage of the payroll, counted from September 1997. On August 22, 2016, EDP São Paulo and EnerPrev signed the second addendum to the instrument of commitment between the companies, highlighting the change in the settlement period (which was expected to end in September 2017) to 143 installments, the first one in September 2016. From December 2016, the debt balance and the monthly installment amount will be determined once a year at the time of Enerprev actuarial evaluation, positioned in December, considering the debt amount and remaining period. The actuarial assumptions used by EDP São Paulo meet the provisions of CPC 33 (R1) while the actuarial assumptions used by EnerPrev meet CGPC Resolution 18/2006 and Previc Instruction 7/2013.

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The reconciliation between two actuarial valuation methods is shown below:

06/30/2020 12/31/2019 Present value of the plan liabilities (1,116,862) (1,190,973) Fair value of the plan assets 1,040,948 1,107,339 Surplus (75,914) (83,634) Unrecoverable surplus (72,013) (75,855) Total recorded - BSPS sub-base - CPC 33 (Note 26.1.1.1) (147,927) (159,489) Contract for Debt confession and Mathematical reserve (53,968) (53,984) Adjustment - CGPC Resolution 26/2008 Difference between assumptions (*) 93,959 105,505

(*) The amount of R$93,959 (R$105,505 as of December 31, 2019) is due to the difference in assumptions and methodologies used by EDP São Paulo for purposes of compliance with CVM Resolution 695/12 and those used by EnerPrev (benefit plan administrator) for the purpose of compliance with Resolution 26/08 and its amendments of the National Council of Private Pension and tends to be adjusted over time to plan development.

26.1.2 Defined contribution plans The Company and other companies of Grupo EDP - Energias do Brasil are sponsors of the Plan Energias do Brasil, administered by EnerPrev, which is available for the adhesion of new participants. In this plan, the participant may contribute the fixed percentage from 1% to 7% of the contribution salary, in which the percentage of the contribution of the sponsors in their favor in the plan will also occur at the same rate, not generating any actuarial liability for the sponsors. Members may also take part with voluntary monthly contributions that are equivalent to a percentage that he/she may freely choose applied to their contribution salaries, or annual contributions in a single value to be chosen by the participant. This type of contribution is made in addition to basic contribution, with no proportional contribution by sponsors. In the capacity of sponsors of this plan, the Company contributed R$ 540 (R$ 502 in 2019) while the subsidiaries contributed R$2,551 in the period (R$2,468 in 2019). On June 30, 2020, this plan receives adhesion from 127 (*) employees, 132 (*) as of December 31, 2019) of the Company and 1,692 (*) (1,709 (*) as of December 31, 2019) from employees of its subsidiaries. (*) Not reviewed by independent auditors. 26.2 Retirement incentive aid (AIA), medical care, life insurance and other benefits to retirees: Defined benefit • Retirement Incentive Aid - AIA (EDP Espírito Santo): Benefit to employees hired up to December 31, 1981, payable on termination of the labor contract, irrespective of the reasons for such severance. The AIA guarantees the payment of a benefit, the amount of which was calculated considering, for each employee, the proportion of the period of contribution to the INSS (Brazilian Social Security Service) up to October 31, 1996, the employee’s salary and the INSS benefit as at October 31, 1996; • Medical care, life insurance and other benefits to retirees (EDP Espírito Santo and Energest - in force to employees hired up to December 31, 1990 and retired in the subsidiaries): Lifetime coverage for medical and dental care, medications, life insurance, and in proven cases, existence of dependents with special needs, corresponding to 50% of the minimum salary of the subsidiaries; and • Medical care (Investco): Pursuant to Law 9656/98, employees who pay a pre-determined monthly contribution for the medical care plan are entitled to continue as part of a similar plan, in the event of dismissal or retirement, for a determined period of time, in accordance with legislation relating to Medical care plans. Investco’s medical care model from April 2005 until December 2011 met this condition. 26.2.1 Actuarial evaluation A series of assumptions may have their realization different from that calculated in the actuarial valuation due to factors such as changes in the economic or demographic assumptions and changes in the provisions of the plan or of the legislation applicable to these. Most of the liabilities of the benefits consist of the concession of lifetime benefits to the participants. For this reason, increases in the life expectancy will result in an increase in the plan liabilities. These benefits are sensitive to inflation, and inflation that is higher than foreseen in this valuation will lead to a higher level of liabilities. The actuarial evaluation carried out as of June 30, 2020 determined a present obligation for defined benefit plans. On March 1, 2019, the subsidiaries EDP Espírito Santo and Energest started the process of modification of the Defined Benefit Plan, as a result of the change in the operator of the Health Care plan, which uses the operating modality (cataloged by ANS – National Health Agency) of a medical cooperative, instead of the modality of specialized health insurers used by the former operator. The cooperative model has its own network of physicians and medical infrastructure, thus impacting the availability of direct medical specialties, hospitals, exams, and access. The migration was completed on May 1, 2019, and recognition of the impacts of the change – which were categorized as past service cost in the amount of R$ 134,376 at the subsidiary EDP Espírito Santo and R$ 2,979 at the subsidiary Energest, were classified in Income (loss) for the current year of 2019. Such classification and recognition are in accordance with CPC 33 (R1) - Employee Benefits, which requires that upon the occurrence of an event that can be deemed as a reduction, alteration or settlement of the benefit plan, the entity must measure the cost of the past service based on the assessment of the net value of the defined benefit liability, using the fair value of the current actuarial assets and assumptions that reflect the benefits offered in accordance with the plan, and the plan’s assets before and after the identification of the events. In this regard, and in light of the standard, the cost of the past service is the change in the present value of the defined benefit obligation, resulting from the alteration or reduction of the plan (curtailment), and should be recognized in Income in the fiscal year in which it occurs, since they were not admitted or provided for in the previous actuarial assumptions, nor are these services that have already been provided. 26.2.2 Changes in actuarial liabilities

Present value of the plan liabilities EDP Espírito Santo Energest Investco Balances at December 31, 2019 (754,166) (14,395) (1,426) Current service cost (1,922) (63) (41) Interest cost (27,961) (543) (57) Actuarial gains/(losses) recognized in shareholders’ equity 48,273 1,105 120 Benefits paid by the Company 18,687 120 0.00 Balances at June 30, 2020 (717,089) (13,776) (1,404)

The actuarial gain of R$ 48,273 in EDP Espírito Santo of R$ 1,105 in Energest and R$ 120 in Investco, calculated in the actuarial valuation made as of June 30, 2020, arose mostly from the increase in discount rate. For these plans, accumulated since the beginning of obligation, the balance on June 30, 2020, of actuarial loss, net of income tax and social contribution in EDP Espírito Santo is R$ 381,426 (R$ 413,286 on December 31, 2019), in Energest is R$ 4,483 (R$ 5,212 on December 31, 2019) and in Investco, R$ 18 (R$ 97 on December 31, 2019). The expected payment of benefits for the next 12 months is R$ 39,133 at EDP Espírito Santo, R$ 492 at Energest, and R$ 47 at Investco.

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26.2.3 Net expenses Effects of review of actuarial appraisals recognized in income and other comprehensive income, both as counterparty to caption Post-employment benefits are as follows:

EDP Espírito Santo Energest Investco 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Service cost Current service cost 2,817 3,454 88 72 54 45 Interest cost 33 59,700 78,125 1,209 1,596 95 80 Past service cost (134,376) 0.00 (2,797) 0.00 0.00 0.00

Components of defined benefit costs recognized in net income/loss (71,859) 81,579 (1,500) 1,668 149 125

Re-measurement of the net value of the defined benefit liability Actuarial (gains) losses arising from experience adjustments 9,620 (158,617) (1,102) (4,168) 39 5 Actuarial (gains) losses arising from changes in financial assumptions 163,085 43,725 3,684 986 305 69 Components of defined benefit costs recognized in other comprehensive income 172,705 (114,892) 2,582 (3,182) 344 74 Total 100,846 (33,313) 1,082 (1,514) 493 199

26.2.4 Sensitivity analysis The sensitivity analysis resulting from risk of change in the discount rate and in the mortality table is expressed below, considering only the change in the hypotheses mentioned on each line:

EDP Espírito Santo Energest Investco Other Other benefits to Life benefits to Life Sensitivity analysis AIA Medical care retirees insurance Medical care retirees insurance Medical care Core premises 523 629,728 9,886 76,725 12,466 216 1,083 1,404 Discount rate 0.00 0.00 0.00 0.00 0.5% increase; 522 594,178 8,825 72,865 11,672 186 1,001 1,323 05% decrease 524 668,850 11,127 80,967 13,345 253 1,173 1,492 0.00 Mortality 0.00 If the plan members were a year younger than their real age 423 660,655 10,125 78,016 13,023 221 1,064 1,407 26.2.5 Assumptions Main assumptions used in actuarial evaluations were as follows:

EDP Espírito Santo 06/30/2020

Economic AIA Medical care Life insurance Other benefits to retirees Discount rate - nominal 7.70% p.a. 7.70% p.a. 7.70% p.a. 7.56% p.a. Future salary growth 4.90% p.a. n/a n/a 4.90% p.a. Growth in benefit plans 3.55% p.a. n/a 3.55% p.a. 4.03% p.a.

Medical costs: 10.27% p.a. in 2020, decreased linearly to Long-term medical inflation n/a 6.11% p.a. up to 2028; n/a n/a Pharmacy and dental costs: 3.55% p.a.

Inflation 3.55% p.a. 3.55% p.a. 3.55% p.a. 4.03% p.a. Medical costs: 3.5% p.a. n/a Pharmacy and dental costs: n/a n/a Aging factor n/a.

Demographic Mortality table RP 2000 Generational RP 2000 Generational RP 2000 Generational RP 2000 Generational Disability mortality table RP 2000 Disabled RP 2000 Disabled RP 2000 Disabled RP 2000 Disabled Disability table Wyatt 85 Class 1 Wyatt 85 Class 1 Wyatt 85 Class 1 Wyatt 85 Class 1

EDP Espírito Santo 12/31/2019

Economic AIA Medical care Life insurance Other benefits to retirees Discount rate - nominal 7.56% p.a. 7.56% p.a. 7.56% p.a. 7.56% p.a. Future salary growth 4.90% p.a. n/a n/a n/a Growth in benefit plans 4.03% p.a. n/a 4.03% p.a. 4.03% p.a.

Medical costs: 10.27% p.a. in 2020, decreased linearly to Long-term medical inflation n/a 6.11% p.a. up to 2028; n/a n/a Pharmacy and dental costs: 4.03% p.a.

Inflation 4.03% p.a. 4.03% p.a. 4.03% p.a. 4.03% p.a. Medical costs: 3.5% p.a. n/a Pharmacy and dental costs: n/a n/a Aging factor n/a.

Demographic Mortality table RP 2000 Generational RP 2000 Generational RP 2000 Generational RP 2000 Generational Disability mortality table RP 2000 Disabled RP 2000 Disabled RP 2000 Disabled RP 2000 Disabled Disability table Wyatt 85 Class 1 Wyatt 85 Class 1 Wyatt 85 Class 1 Wyatt 85 Class 1

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Energest 06/30/2020 12/31/2019 Other Other Life benefits to Life benefits to Economic Medical care insurance retirees Medical care insurance retirees Discount rate - nominal 7.70% p.a. 7.70% p.a. 7.70% p.a. 7.56% p.a. 7.56% p.a. 7.56% p.a. Future salary growth n/a n/a n/a n/a n/a n/a Growth in benefit plans n/a 3.55% p.a. 3.55% p.a. n/a 4.03% p.a. 4.03% p.a.

10.27% p.a. in 10.27% p.a. in 2020, 2020, decreased decreased Long-term medical inflation n/a n/a n/a n/a linearly to linearly to 6.11% p.a. up 6.11% p.a. up to 2028 to 2028

Inflation 3.55% p.a. 3.55% p.a. 3.55% p.a. 4.03% p.a. 4.03% p.a. 4.03% p.a. Aging factor 3.50% p.a. n/a n/a 3.50% p.a. n/a n/a

Demographic RP 2000 RP 2000 RP 2000 RP 2000 RP 2000 RP 2000 Mortality table Generational Generational Generational Generational Generational Generational

RP 2000 RP 2000 RP 2000 RP 2000 Disability mortality table n/a n/a Disabled Disabled Disabled Disabled Wyatt 85 Wyatt 85 Wyatt 85 Wyatt 85 Wyatt 85 Wyatt 85 Disability table Class 1 Class 1 Class 1 Class 1 Class 1 Class 1

Investco Economic 06/30/2020 12/31/2019 Discount rate - nominal 3.55% p.a. 7.56% p.a. 10.27% p.a. in 2020, 10.27% p.a. in 2020, Long-term medical inflation decreased linearly to 6.11% decreased linearly to 6.11% p.a. up to 2028 p.a. up to 2028 Inflation 3.55% p.a. 4.03% p.a.

Demographic Mortality table RP 2000 Generational RP 2000 Generational Disability mortality table RP 2000 Disabled RP 2000 Disabled Disability table Wyatt 85 Class 1 Wyatt 85 Class 1

27 Sectorial charges Obligations payable refer to charges established by the electric sector law, as follows:

Consolidated Transfer of Balance at Inflation Assets held for Balance at Note 12/31/2019 Additions adjustment Payments Transfers sale (Note 16) 06/30/2020 Share of Global Reversion Reserve - RGR - 2,219 0.00 (2,219) 0.00 362 362 Energy Development Account (Conta de Desenvolvimento Energético - CDE) 27.1 and 31 - 623,544 0.00 (623,544) 0.00 0.00 - Financial Compensation for the Use of Water 31 3,666 18,143 0.00 (18,022) 0.00 629 4,416 Resources - CFURH Tariff charges (ECE/ EAEEE) 8.3 31,448 9 0.00 0.00 0.00 0.00 31,457 Research and Development (“R&D”) and Energy 27.2 and 31 70,379 43,332 1,005 (38,066) 1 1,501 78,152 Efficiency Program (“PEE”) Tariff flags (CCRBT) 9, 27.3 and 31 - 4,349 0.00 (4,349) 0.00 0.00 - Other charges 1,465 7,783 0.00 (8,003) 0.00 51 1,296 Total 106,958 699,379 1,005 (694,203) 1 2,543 115,683

Current 98,155 115,683 Non-current 8,803 - Total 106,958 115,683

27.1 Energy Development Account (Conta de Desenvolvimento Energético - CDE) Refer to amounts to be transferred to CDE, consented by ANEEL with onlendings finished in the year, as the table below:

EDP São Paulo EDP Espírito Santo Monthly Monthly quota quota Total amount amount Competence Total amount amount Competence Ratifying Resolution - ANEEL 2521/19 Mar/19– Mar/19– CDE – Energy (Account ACR) (*) (**) 126,360 21,060 78,186 13,031 Aug/19 Aug/19 Ratifying Resolution - ANEEL 2446/18 From August 2018 to CDE - Energy 120,562 10,047 Oct/18–Sep/19 93,771 7,814 July 2019 Ratifying Resolution - ANEEL 2510/18 43,336 Jan– Mar/19 22,313 Jan–Mar 2019 CDE – Utilization charges (**) 610,462 338,091 53,384 Apr– Dec/19 30,128 April–December 2019

(*) Ratifying Resolution 2521/19 changed the amount of the CDE quotas - ACR Account to be paid by distributors. The ACR Account was created to cover the loan transferred to distributors in 2014. Based on ANEEL’s estimates, quotas have been adjusted so that there are sufficient funds to repay the loan throughout 2019. (**) The payment obligations of Approval Resolutions 2510/18 and 2521/19, which approved the shares of CDE Energia and CDE ACR, respectively, earmarked for the amortization of ACR, were discontinued after September 2019. Brazil’s Ministry of Mines and Energy (MME), National Electricity Regulatory Agency (ANEEL), and Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE) in September 2019 concluded the negotiations related to loans made by virtue of the onlending of funds to distributors to cover costs with involuntary exposure in the Short-Term Market and dispatch for thermoelectric generation in 2014 and 2015. Following the guidelines of the federal government for tariff relief, the agreement consisted of early settlement in September 2019, and not in April 2020 as initially forecast, resulting in the withdrawal of R$ 8.4 billion in tariffs at the Brazil level by 2020. Starting in September 2019, only the share of the CDE - Usage charge established in Approval Resolution 2510/18 remained in effect until December 2019.

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27.2 Research and Development (“R&D”) and Energy Efficiency Program (“PEE”) The amounts of the liabilities to be applied in the R&D and EEP programs recorded by the subsidiaries are determined under the terms of the sectorial legislation of electricity concession agreements. The subsidiaries must apply 1% of the net operating revenue adjusted in accordance with the criteria defined by ANEEL, recording monthly, on an accrual basis, the liability amount. These liabilities are restated monthly by the change in the SELIC rate up to the expenditure realization month and written off according to their realization. The R&D programs are regulated through ANEEL Normative Resolution 316/08, applied until September 2012, amended by Normative Resolution 504/12, and the EEP programs are regulated through Resolutions 300/08, applied until May 2013, amended by Normative Resolution 556/13. The net balance on June 30, 2020 in the amount of R$78,152 (R$70,379 on December 31, 2019), includes the deduction of expenditures incurred with services in progress referring to these programs. 27.3 Tariff flags Beginning January 1, 2015, by ANEEL Normative Resolution 547 of April 16, 2013, the Tariff Flag System came into effect. That mechanism aims to indicate to consumers the actual electric power generation costs of each month, by using three flags: green, yellow and red. Every month, the system’s operating conditions are evaluated by the National System Operator (ONS), which establishes the best power generation strategy to meet the demand. Based on that evaluation, a decision is made regarding which thermal plants are required to operate. The green flag indicates that the power generation cost is presently cost is at a regular level, and no increase in power tariff value is necessary. However, the yellow and red flags indicate that the cost of energy generation has increased, and an increase in the energy tariff is applied. On April 24, 2018, ANEEL, through Confirmatory Resolution no. 2392, established the new criteria for activating tariff flags. The definition of the activation brackets will observe hydrologic risk thresholds defined according to the operational record of the National Interconnected System (SIN). The activation metric henceforth takes into account the definition of cost of hydrologic risk, where there is an indirect relationship between the depth of the generation scaling factor (GSF) and the electricity spot price (PLD, or different settlement price). The composition of these two variables, in trigger systematics, means the anticipated collection of revenue with the tariff flags is closer to the costs incurred. As of 2019, the tariff coverage treatment and activation rule started to be reevaluated based on the hydrological calendar in April, end of the wet season. On May 21, 2019, ANEEL, by means of Confirmatory Resolution 2551, published the new criteria for activating tariff flags, effective as of June 1, 2019, changing the additional value during the effectiveness of the yellow tariff flag from R$1.00 to R$1.50 for every 100 kWh consumed, and changing the additional value during the effectiveness of the red tariff flag (level 1) from R$3.00 to R$4.00 for each 100 kWh consumed (R$5.00 to R$6.00 for the red tariff flag - level 2). So, the balance related to the Tariff flags refers to the amounts to be transferred to the Centralizing Account for the Resources from Tariff Flags - CCRBT, managed by the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE), arising from the difference between the billed amounts net of ICMS and the estimated amounts not billed, for Tariff flags purposes, deducted of a portion of the energy and charges overhead. Those funds are allocated to the coverage of costs not foreseen in the tariffs of several distributors in Brazil. Value monthly approved by ANEEL to be transferred or refunded is the difference between amount charged from customers and excess costs referring to: (i) Power Security of System Service Charge (Encargo de Serviço do Sistema – ESS); (ii) thermal dispatch; (iii) hydrologic risk; (iv) Itaipu quotas; (v) exposure to the short-term market; and (vi) excess Energy Reserve Account - CONER. The costs that are not covered by the income are considered in the next tariff process. On May 26, 2020, ANEEL decided to maintain the “green flag” activated until December 31, 2020, through Order 1511, due to the COVID-19 pandemic scenario (Note 5.1.8). The Tariff flags applied in 2020 were the following: The Tariff flags applied in 2020 were the following:

Brands Months Green February to June Yellow January

28 Refund for unavailability The balance is related to provision of the subsidiary Porto do Pecém for reimbursement of periods in which the plant was unavailable while forwarded by ONS. Provision is recognized at the amount of expected future reimbursement to the system based on mobile average of plant in unavailable of the last 60 months. The reversal of the provision in the period arises from the increase in the operational availability of the power plant. Due to the fact that it is a sum of future outflow of funds caused by the plant for its lower availability of reference of the auction, whose valuesare priced via difference between Difference Settlement Price - PLD and Variable Cost per Unit (CVU), the provision may vary positively or negatively depending on the changes in predicting FID - Unavailability Factor, which represents the ratio between the average of the last 60 months of plant outages for its availability of defined reference, PLD and CVU 60 months ahead of directly proportional manner. The reversal refers to the provision in the Collection Prescription of Contractual Net Amounts that prescribes in five years regarding the possibility of recovering the financial amounts retained from the reimbursements. Therefore, Porto do Pecém reversed the amounts related to the aforementioned period. The movement in the heading for the period is as follows:

Balance at Balance at 12/31/2019 Reversal Payments 06/30/2020 Reimbursement 62,622 (27,638) (25,389) 9,595 Total current 62,622 (27,638) (25,389) 9,595

Check internally - - 29 Provisions Parent Company Consolidated Non-current Current Non-current Note 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Civil, tax, labor and regulatory provisions 29.1 11,639 11,611 9,553 8,999 451,692 434,245 Environmental permits 29.2 0.00 0.00 80,863 72,471 33,812 38,891 Dismantling 29.3 0.00 0.00 0.00 0.00 9,583 9,241 Total 11,639 11,611 90,416 81,470 495,087 482,377

Provisions are recognized in the balance sheets date as a result of a past event, and it is probable that an economic resource will be required to settle the obligation and that can be reliably estimated. Provisions are recorded based on the best estimates of the risks specific to the liability.

29.1 Civil, tax and labor, regulatory provisions and restricted deposits The Company and its subsidiaries are parties to lawsuits and administrative proceedings in several courts and with government bodies arising from the normal course of its operations, involving tax, labor, civil and other issues. The liabilities are measured at management's best estimate for the disbursement that would be required to settle them on the date of the financial statements. They are monetarily restated monthly, using various indices according to the nature of the provision, and are periodically reviewed with the assistance of legal advisors.

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29.1.1 Risk of probable loss The Company’s Management, based on information from its legal advisors and the analysis of pending lawsuits, the Administration of the Company and its subsidiaries have constituted provisions considered sufficient to cover losses estimated as probable for ongoing lawsuits, as follow:

Parent Company Liabilities Assets Decreases Judicial deposit Balance at Inflation Balance at 12/31/2019 Formation Payments Reversals adjustment 06/30/2020 06/30/2020 12/31/2019 Labor 1,469 73 (109) (267) (90) 1,076 1,077 1,093 Civil 9,902 86 (559) (12) 1,029 10,446 1,656 1,354 Other 240 158 (135) (134) (12) 117 0.00 0.00 Total non-current 11,611 317 (803) (413) 927 11,639 2,733 2,447 Check BP - -

Consolidated Liabilities Assets Decreases Judicial deposit Transfer of Balance at Inflation Assets held for Balance at 12/31/2019 Formation Payments Reversals adjustment sale (Note 16) Reclassified 06/30/2020 06/30/2020 12/31/2019 Labor 129,287 9,253 (13,945) (5,873) 3,685 4,698 1,475 128,580 64,704 57,926 Civil 237,800 18,435 (10,125) (3,019) 17,433 1,062 (1,475) 260,111 109,057 96,109 Tax 14,364 154 (1) 0.00 406 0.00 0.00 14,923 627 627 Regulatory 8,712 0.00 (1,189) 0.00 40 0.00 0.00 7,563 0.00 0.00 Other 53,081 3,251 (2,655) (3,133) (550) 74 0.00 50,068 0.00 0.00 Total 443,244 31,093 (27,915) (12,025) 21,014 5,834 - 461,245 174,388 154,662

Current 8,999 9,553 Non-current 434,245 451,692 174,388 154,662 Total 443,244 461,245 174,388 154,662

The total amount related to the guarantees of probable provision in the Company is R$ 47,176 on June 30, 2020 (R$ 56,621 on December 31, 2019) and in consolidated R$ 94,352 on June 30, 2020 (R$113,243 on December 31, 2019). 29.1.1.1 Labor EDP São Paulo, EDP Espírito Santo, Investco, EDP Soluções, Porto do Pecém, Energest and EDP - Energias do Brasil Refer to several lawsuits disputing, among other issues, overtime payments and hazardous work and salary equalization. On August 4, 2015, with decision on unconstitutionality claim 479-60.2011.5.04.0231, Full Court of the Superior Labor Court (TST) decided that labor debits should be adjusted for inflation based on Special Extended Consumer Price Index (IPCA-E) of the Brazilian Institute of Geography and Statistics (IBGE). This index would be used by the Labor Court Superior Council (CSJT) for the inflation adjustment table of the Labor Court (Single Table). Thus, correction index of these debts, which was Reference Rate - TR, would become IPCA-E. This new index should be applied to all labor lawsuits involving public and private entities that discuss debts after June 30, 2009 that were not executed or that received final decision. However, on October 14, 2015, the Minister of the Federal Supreme Court (STF) issued an injunction to suspend effects of decision issued by Superior Labor Court - TST. Subsequently, on December 5, 2017, the 2nd Panel of Brazil’s Supreme court (STF), by majority vote, dismissed the lawsuit filed by the National Federation of Banks (Fenaban) against the decision of the Superior Labor Court (TST) in the proceedings of case ArgInc-479-60.2011.5.04.0231, which determined the application of the IPCA-E as an index of correction for inflation with regard to labor-related debts. In the decision challenged by Fenaban, the TST declared that the use of the “TR” as a correction index in the Labor Court was unconstitutional, and consequently, the previously deferred injunction was revoked, and determined the adoption of the IPCA-E determined by the IBGE to calculate such debts. In March 2018, the Motions for Clarification were judged by the TST, and the Company and its subsidiaries presently understood that the STF’s decision should be applied after their modulatory effects and not to the whole process, thus, the application of IPCA-E should occur as of March 25, 2015. The theme is subject to appeal. Thus, since December 2017, the Company and its subsidiaries began to adjust all of their labor claims based on IPCA-E. 29.1.1.2 Civil EDP São Paulo and EDP Espírito Santo Refer mainly to claims for reimbursement of amounts paid in the form of tariff increases by industrial consumers due to the application of DNAEE Ordinances 38/86 and 45/86 (the Cruzado Plan), in force from February to November of that year. Original values are restated based on the system used by the Judiciary. As of June 30, 2020 the balance for EDP São Paulo totals R$58,329 (R$54,906 as of December 31, 2019) and for EDP Espírito Santo, R$4,607 (R$4,258 as of December 31, 2019), of which the following process is highlighted for EDP São Paulo: • Case 2000.001.127615-0, pending at the 10th Civil Court of the Central Jurisdiction of the Rio de Janeiro Judicial District, filed by White Martins, which discusses the existence of consequences arising from the term of validity of Ordinances 38/86 and 45/86 of the now-defunct DNAEE, in electricity consumption tariffs (rates), for the period from September 2000 onward. In April 2010, EDP São Paulo complied with a court order to replace the existing procedural guarantee, letter of guarantee by bank deposit, in the amount of R$ 60,951 and, in June 2011, the judicial deposit was increased by the amount of R$ 10,627. EDP São Paulo presented several manifestations and appeals aiming at suspending the enforcement of the amount, as well as to revert the determination of discount of 16.66% in the monthly invoices of White Martins, until, on June 8, 2011, it was authorized the withdrawal, as payment, of the amount of R$ 60,951 deposited initially, without providing a guarantee. On June 10, 2011, White Martins obtained this deposit, monetarily restated to R$66,806. Notwithstanding the raising of the aforesaid deposit, the amount of R$10,627 remains on deposit with the court, and there are also appeals pending before the Court of Appeals of Rio de Janeiro and the Superior Court of Justice (STJ) discussing the matter. Currently, a new expert examination was conducted, in compliance with the judgment. The accounting record was presented in order to reduce the judicial deposit in return for a decrease in the provision made for this contingency. The remaining balance on June 30, 2020 is R$ 48,460 (R$ 45,691 on December 31, 2019). Investco At June 30, 2020, Investco recorded a provision of R$ 11,606 (R$ 10,708 as of December 31, 2019) referring to: (i) Indemnities Indemnities claimed by people that consider themselves impacted by fulfillment of UHE Lajeado reservoir or that intend to increase indemnities received from Investco as a result of said fulfillment, for which a provision of R$2,244 on June 30, 2020 (R$2,071 as of December 31, 2019) was recorded. (ii) Expropriations Refer to indemnities as expropriation proposed by Investco to fill reservoir of UHE Lajeado, in which the difference between amount deposited by Investco and the amount estimated by the expropriated and on June 30, 2020, the amount formed is R$9,362 (R$8,637 on December 31, 2019). The balance of judicial deposits on June 30, 2020 is R$13,138 (R$13,138 as of December 31, 2019) and are recorded at the item Construction in progress - Other (Note 21).

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29.1.1.3 Tax Enerpeixe Administrative Proceeding according to the Brazilian Federal Revenue Service, aimed at the collection of income tax (IRPJ) and social contribution (CSLL) calculated in the periods from 2014 to 2016 for supposed lack of payment. The restated amount on June 30, 2020 is R$ 2,071 (R$ 2,043 on December 31, 2019). Enerpeixe made administrative defense and is awaiting decision. EDP São Paulo On June 30, 2020, the total amount of contingency is R$10,460 (R$10,396 on December 31, 2019) due to revaluation of evidences of legal process that discusses the right to ICMS credits utilized by the Company in the period from July to December 2003, referring to “Annulment/Return of Sale of electrical Energy”. A partial provision was established for the total amount of the contingency, as well as segregation of the risk classification. EDP São Paulo has presented its defense and is awaiting judgment. The risk value has substantially increased due to the new adjustment criteria of the State Law 13918/09 and fees required by State Attorney's Office in the judicial phase. 29.1.1.4 Regulatory EDP São Paulo and EDP Espírito Santo They refer to the tax assessment notices issued by ANEEL or other regulatory agencies that are in the phase of appeal by the subsidiaries. 29.1.1.5 Other Porto do Pecém As a result of business combination related to purchase of Porto do Pecém, the amount of R$21,745 is considered on June 30, 2020 (R$21,745 as of December 31, 2019) resulting from lawsuit in which Porto do Pecém is co-plaintiff, promoted by a service provider of the plant construction that challenges alleged contractual breach. It is currently awaiting the beginning of the test phase of production. 29.1.2 Risk of possible loss There are ongoing labor, civil and tax proceedings, the loss of which has been deemed as possible. These items are periodically reassessed, not requiring formation of provisions as follow:

Parent Company Consolidated Assets Assets Balance at Judicial deposit Balance at Judicial deposit 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Labor 5,344 11,145 72 156 126,222 117,913 7,796 9,927 Civil 48,139 45,025 280 313 1,028,730 892,586 19,902 23,509 Tax 52,505 51,842 3,127 3,097 1,827,769 1,695,516 122,399 119,217 Regulatory 0.00 0.00 0.00 0.00 15,914 15,872 552 552 Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Total 105,988 108,012 3,479 3,566 2,998,635 2,721,887 150,649 153,205 Check Table 34 ------

The total amount related to the guarantees of possible provision in the Company is R$ 705,378 on June 30, 2020 (R$664,157 on December 31, 2019) and in consolidated R$1,421,079 on June 30, 2020 (R$1,352,674 on December 31, 2019). Among the main claims where losses are deemed as possible, the highlights are as follow: 29.1.2.1 Labor EDP - Energias do Brasil, EDP Espírito Santo, EDP São Paulo, Porto do Pecém, EDP Soluções, Energest and Investco Refers to several lawsuits that, in general, relate to overtime payment, salary equalization, joint responsibility involving service providing companies, indemnity for pain and suffering/ property damage derived from occupational diseases/accidents, among others. 29.1.2.2 Civil EDP - Energias do Brasil • Lawsuit 1109675-81.2014.8.26.0100, in progress in the 20th Civil Court of São Paulo Central Court, filed by Montcalm Montagens Industriais S.A. against companies MABE Construção e Administração de Projetos LTDA, Pecém II Geração de Energia S.A, Eneva S.A. and EDP Energias do Brasil, discusses an alleged contract unbalance in subcontracting carried out by MABE for provision of equipment assembling services related to implementation of UTE Pecém II, company of the Eneva S.A. economic group. Montcalm alleges that companies are jointly responsible for non- compliance with contract non-compliances, due to alleged contract succession and corporate succession. Currently, lawsuit is in the expert investigation stage. The estimated amount on June 30, 2020 is R$ 44,042 (R$ 41,180 on December 31, 2019). Investco • They refer mostly to lawsuits described in note 29.1.1.2 – Indemnities and Expropriations, in the amount of R$122,148 as of June 30, 2020 (R$112,346 as of December 31, 2019). EDP Espírito Santo and EDP São Paulo • Public civil action No. 26725-92.2009.4.01.3800, being processed by the 3rd Federal Civil Court of Belo Horizonte, filed by the Collective Interest Defense Association (ADIC), and claiming indemnity for material damages arising from the tariff adjustment (Parcel A). A decision was handed down in this litigation that determined the exclusion of the concessionaires from the list of defendants of the lawsuit, maintaining only ANEEL. The proceeding was suspended until the Superior Court of Justice (STJ) as at November 27, 2013, considered the 3rd Federal Circuit Court of Belo Horizonte competent to judge all the collective claims addressing the issue of Parcel "A". On April 5, 2017, a decision was issued extinguishing the case, also regarding ANEEL. After decision that extinguished the lawsuit without solution of the merit, presently the Company is awaiting decision of the appeal by the plaintiff. The lawsuit is conducted only in relation to ANEEL. As of June 30, 2020, the estimated amount for EDP Espírito Santo is R$79,251 (R$ 73,244 as of December 31, 2019) and that for EDP São Paulo is R$178,088 (R$164,589 as of December 31, 2019). • Injunction 0002173-26.2014.4.01.3400, being processed at the 22nd Federal District of the Federal Regional Court of the 1st Region, which had been filed by Santo Antônio Energia S.A. (SAESA) against an act of the ANEEL Executive Board, and aiming at suspending liabilities for recomposing guarantees and capacity and avoiding payment of charges for transmission system use and possible penalties for failures to adhere to the timing plan. On February 26, 2014, the request for court authorization prior to judgment was partly granted, and impacted power distributors. Upon that decision, the subsidiaries, through the Brazilian Association of Energy Distribution Companies (ABRADEE) filed a request before the Superior Court of Justice for suspending the granting, and the request was accepted. Currently, decision on appeal is being awaited. As of June 30, 2020, the estimated amount for EDP Espírito Santo is R$ 14,792 (R$ 13,694 as of December 31, 2019) and that for EDP São Paulo is R$ 16,402 (R$ 15,184 as of December 31, 2019). EDP Espírito Santo, EDP São Paulo, Lajeado, Investco, Energest and Enerpeixe • Ordinary Action 0028271-48.2014.4.01.3400, in process in the 13th Federal District of the 1st Region Federal Regional Court, also filed by SAESA against ANEEL with a request for a preliminary injunction to prevent application of the Mechanism for Assured Energy Reduction (MRA), in the Santo Antônio Hydroelectric Power Plant, during the turbine installation period. In the trial court the preliminary injunction was denied. In the appeal court, the Federal Regional Court accepted SAESA’s request for action before court ruling and approved the retroactive effect, so that it became effective since early March 2012. The subsidiaries and ANEEL together filed requests for the Superior Court of Justice to suspend the preliminary injunction, and the requests were upheld, suspending it. On March 18, 2015, appeal proposed by SAESA was denied by STJ’s special court. The decision considering SAESA’s requests invalid was published on September 26, 2018. Currently, decision on appeal is being awaited. The consolidated estimated amount on June 30, 2020 is R$ 21,922 (R$ 20,557 on December 31, 2019).

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Porto do Pecém As a result of the situation of hydric shortage in the state of Ceará, the state government, by means of Decree 32044 of September 16, 2016, established the collection of the Emergency Hydric Charge (EHE) to be levied on thermoelectric industries in the state, monthly charging based on the verified consumption in the amount of R$7,210.00 every 1,000 cubic meters. On October 13, 2016, the Porto do Pecém submitted to ANEEL an administrative request for obtaining, provisionally, the application of the new value of the Variable Cost per Unit (CVU) of the energy generated by the UTE Pecém I, in view of the collection of the new charge, once the same would affect the economic and financial equation of the Electricity Sale Contracts in the Regulated Environment (CCEAR). ANEEL, through Order 3293 as of December 16, 2016, dismissed the action of application. Lawsuit promoted against ANEEL at December 19, 2016 is in progress, in order to have guaranteed the economic and financial balance of CCEARs, with transfer of the EHE to CVU. At January 31, 2017, preliminary injunction was dismissed. On May 3, 2017, Porto do Pecém filed a new appeal requiring new appreciation of the decision that granted temporary relief in favor of Porto do Pecém. The proceeding is currently awaiting the decision. In view of the facts, Porto do Pecém has recognized and transferred full EHE costs to CVU impacting net income as a counterparty to accounts receivable. On August 11, 2017, Decree 32305/17 was promulgated by the Ceará state government, which extended the charge for an indefinite period. The estimated amount of the share on June 30, 2020 is R$ 111,646 (R$ 107,193 on December 31, 2019). The change in the period is due to the review of assumptions involving the calculation of the contingency, which previously took into account the estimate of the amount of EHE to be paid, according to the historical average, and now considers the effective risk of the action considering the transfer of the unit variable cost. 29.1.2.3 Tax EDP - Energias do Brasil (Parent company and Consolidated) • The Company is a party to administrative and judicial discussion related to the Federal Revenue Service not recognizing a corporate income tax (IRPJ) negative balance, determined for the years 1999/2001, originating from a merged company (Magistra Participações S.A.), and that totals R$22,595 on June 30, 2020 (R$22,431 on December 31, 2019). The lawsuits are pending judgment in the administrative level. EDP São Paulo • Discussion at the judicial level regarding ICMS credits utilized by EDP São Paulo in the period from July to December 2003, referring to “Annulment/Return of Sale of electrical Energy” amounting to R$122,657 restated up to June 30, 2020 (R$121,905 as of December 31, 2019), the decrease in the amount was die to revaluation and segregation of amounts, which were distributed into probable, possible and remote. EDP São Paulo has presented its defense and is awaiting judgment. The risk value has substantially increased due to the new adjustment criteria of the State Law 13918/09 and fees required by State Attorney's Office in the judicial phase. • Administrative proceedings from supposed uses of undue ICMS credits, originating from the reversal of debit of canceled invoices (2007 and 2012) and crediting of fixed assets (from 2014 to 2018), the restated amount of R$35,864 through June 30, 2020 (R$35,570 as of December 31, 2019). The amount underwent a significant increase, due to the filling of new claims. EDP São Paulo has presented its defense and is awaiting judgment. • Court discussion deriving from Tax Foreclosure filed by Federal Government claiming charge of CSLL (social contribution on net income) referring to calendar year 2009, which was offset against prior years’ CSLL negative basis balance accumulated by spun-off company AES Eletropaulo that involves the amount of R$39,318 adjusted on June 30, 2020 (R$39,064 on December 31, 2019). EDP São Paulo has presented its defense and is awaiting judgment. • Administrative proceedings involve the restated amount up to June 30, 2020 in the amount of R$196,905 (R$211,901 as of December 31, 2019) referring to the non-homologated offsets of credits arising from IRPJ, CSLL, PIS and COFINS overpayments in 2001, as a result of the application of COSIT Opinion 26/02 (taxes on RTE). The amount decrease was due to the favorable decision obtained in one of the administrative lawsuits, canceling the debt collection. EDP São Paulo presented defenses, and are awaiting judgment. • Lawsuit relating to Cofins of the period of 1993 to 1995, in a joinder with Eletropaulo. The dispute refers to the right to the future use of the amnesty brought by Provisional Measures nos. 1858-6 and 1858-8, granted to taxpayers that failed to pay taxes as they considered them inappropriate. In the second instance judgment, the right to amnesty was partially confirmed, excluding the portion concerning the charges of Decree Law 1025/69. Up to June 30, 2020, the restated amount is R$ 76,629 (R$ 76,339 on December 31, 2019). The proceeding is currently awaiting the judgment of an Appeal to the Higher Courts. • Assessments of the Municipal Authorities that require the payment of fine for alleged breach of ancillary liabilities related to the installation of electricity poles as well as inspection fees for works and public places and public price. The amount of the contingency on June 30, 2020 is R$ 82,125 (R$ 75,128 on December 31, 2019). There was an increase in the amount of the contingency, due to new claims. EDP São Paulo presented defenses, and are awaiting judgment. • Administrative discussions related to non-approval, by the Brazil’s Federal Revenue Service (RFB), of the credits arising from the negative balance of IRPJ (income tax) and CSLL (social contribution) relating to calendar year 2015, involving the amount of R$ 51,837 on June 30, 2020. The defense is currently being prepared. • Administrative discussions related to non-approval by the RFB of PIS and COFINS credits overpaid in the periods of 2015 and 2016, involving the amount of R$ 15,679 on June 30, 2020. The Company has presented defense and is awaiting judgment. • Lawsuit ensuring the right not to include the value of the tax on transactions related to circulation of goods and on provision of interstate, inter- municipal transportation and communication services (ICMS) in the calculation basis of the contributions to the social integration program (PIS) and social security financing (COFINS). EDP São Paulo obtained a final unappealable court decision and the credit was enabled by Brazil’s Federal Revenue Service (Receita Federal). EDP Espírito Santo • Administrative dispute related to the tax deficiency notice assessed by the Federal Revenue Service, aiming at collecting the PIS, COFINS, IRPJ and CSLL for the periods of 2014 and 2015, levied on non-technical losses of electric power. The amount of the restated lawsuit up to June 30, 2020 is R$ 177,240 (R$ 174,531 on December 31, 2019). EDP Espírito Santo has presented its defense and is awaiting judgment. • INSS tax authorities issued social security contribution on: (i) not considering self-employed and other legal entities, claiming the existence of employment bond between service providers and EDP Espírito Santo; and (ii) the levy of INSS tax on profit sharing and scholarship payments made to employees that are pension plan members. These notifications restated up to June 30, 2020 amount to R$8,572 (R$8,527 on December 31, 2019) and are currently awaiting administrative adjudication. • Sundry municipal authorities: EDP Espírito Santo is discussing in court and administratively the collection of ISSQN allegedly levied on services related to the supply of electrical power. Also includes payment demand on land occupied by posts for the electricity network and public lighting. These proceedings restated up to June 30, 2020 total the amount of R$ 110,957 (R$ 109,961 on December 31, 2019). Of this amount, special emphasis on the amount of R$92,724 (R$91,880 at December 31, 2019) due to the issuance of 123 tax assessment notices by the municipality of Vitória, aiming at collecting the ISSQN the period from March 2011 to February 2016. EDP Espírito Santo presented administrative and judicial defenses, and are awaiting judgment. • Administrative and court proceedings with regard to tax offsetting issues not ratified by the federal tax authorities, based on credits recognized in court, as well as negative IRPJ and CSLL balances resulting from IRPJ, CSLL, PIS, and COFINS overpayments made in 2001, as a result of applying Opinion COSIT 26/02 (taxes on RTE) totaling R$177,686 as of June 30, 2020 (R$176,552 as of December 31, 2019). EDP Espírito Santo presented the defenses, having been successful in one of the lawsuits. Other appeals are pending decisions. Additionally, the balance shown in the Judicial Deposit on June 30, 2020 is mainly due to case No. 2009.50.01.010131-6, filed in July 2019 in the amount of R$54,795 (R$53,801 on December 31, 2019), on the tax enforcement aimed at collecting COFINS debts for the months of March to October 2001, which were offset with credit arising from the improper payment of “FINSOCIAL.” After the decision in the case records of an interlocutory appeal against the National Treasury, the settlement of the Bank Guarantee Letter presented in the case execution documents was determined, resulting in the judicial deposit.

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EDP Comercializadora • Administrative discussion about the collection of IRPJ, CSLL, PIS and COFINS debts referring to 2004/2006, arising from the non accreditation of the offsetting of these tax credits. The restated amount of these lawsuits on June 30, 2020 is R$ 17,747 (R$ 17,621 on December 31, 2019). Currently, lawsuits are waiting for judgment. • Administrative dispute arising from the Notice of Tax Violation issued by Brazilian Federal Revenue Service, aiming to collect a fine for allegedly incorrect information in the ancillary obligations (EFD ICMS/IPI and EFD Contributions) for FY 2016, involving the amount of R$23,218 on June 30, 2020 (R$22,789 on December 31, 2019). Lajeado • The administrative and legal spheres discuss proceedings of the Brazilian Federal Revenue Service in 2014, aimed at the collection of income tax (IRPJ) and social contribution (CSLL) due to the disallowance of expenditure on goodwill on the acquisition of equity interest. Up to June 30, 2020, the restated amount is R$ 151,606 (R$ 130,583 on December 31, 2019). Currently, it is awaiting the collection judgment of the adjusted fine in the administrative sphere and in the judicial sphere of the other amounts under collection (principal restated with increase in charges of Attorney General's Office). Enerpeixe • Administrative disputes related to the offsets of PIS and COFINS not ratified by the Brazilian Federal Revenue Service in the periods from 2012 to 2015, due to the supposed shortage of credit as the ratifying DCTFs have not been analyzed by the Federal Revenue Service as of June 30, 2020, totaling the amount of R$130,293 (R$113,874 as of December 31, 2019). Enerpeixe presented defenses, and are awaiting judgment. • The administrative sphere discusses proceedings of the Federal Revenue Service, aimed at the collection of income tax (IRPJ) and social contribution (CSLL) calculated in the periods from 2014 to 2016 for supposed lack of payment. Up to June 30, 2020, the restated amount is R$ 58,473 (R$ 57,512 on December 31, 2019). Enerpeixe made administrative defense and is awaiting decision. • Administrative Proceeding 10314-726111/2014-73, targeting the collection of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Income) for calendar year 2009, due to the deductions made for interest on own capital from the calculation basis. Enerpeixe obtained favorable decisions in the first and second administrative instances. Currently, appeal is awaiting the court’s decision presented by National Treasury. The restated amount on June 30, 2020 is R$ 22,630 (R$ 22,388 on December 31, 2019). • Tax foreclosure filed by the State Treasury of Tocantins, targeting the collection of a fine due to supposed discrepancies of information contained in the records for the 2014 period. Up to June 30, 2020, the restated amount is R$ 4,793 (R$ 4,709 on December 31, 2019). Enerpeixe made defense and is awaiting decision. Porto do Pecém It refers to the legal discussion of the tax foreclosure 000.153777.2015.405.8100 totaling R$91,285 on June 30, 2020 (R$90,292 on December 31, 2019) filed by Federal Government, aiming at the collection of IRPJ (Corporate Income Tax) and CSLL (Social contribution on net income) debits resulting from the exclusions of certain financial income and foreign exchange income earned in the months of January, February and December 2009. Porto do Pecém has presented its defense and is awaiting judgment. 29.1.3 Risk of remote loss Additionally, there are ongoing labor, civil and tax proceedings, the loss of which has been deemed as remote. For these lawsuits, judicial deposit balances as of June 30, 2020 for the parent company totaling R$5,458 (R$5,378 as of December 31, 2019) and in the subsidiaries EDP São Paulo, EDP Espírito Santo, EDP Soluções, EDP Comercializadora, EDP Transmissão TMA II, EDP Transmissão SP-MG, EDP Transmissão Litoral Sul, EDP Transmissão Aliança, Enerpeixe, Porto do Pecém, Energest and Investco is R$ 48,768 (R$50,362 as of December 31, 2019). Considering the provisions of item 86 of CPC 25 – Provisions, Contingent Liabilities and Contingent Assets, the Company is not required to provide a breakdown of the contingencies classified as remote losses. However, as principal generating event is elapsing with no perspective of ending in the medium term, given balances ‘materiality, the Company discloses action mentioned below. 29.2 Environmental permits The amount of R$114,675 - Current and non-current - on June 30, 2020 (R$111,362 on December 31, 2019) refers to provisions for the costs of providing previous licenses, installing and operating UHEs, PCHs and UTE, related to requirements of governmental agencies. Environmental permit costs are either associated with the Basic Environmental Project - PBA or are in addition to it, and their main objectives are reforestation, acquisition and regularization of rural and urban areas, recovery and improvement of roads, electrical and sanitary infrastructures, and the implementation of conservation units. The balance of this provision is recognized based on the best available estimate, and monetarily restated based on the general market price index (Índice Geral de Preços do Mercado - IGP-M). The subsidiaries made the adjustment to present value on the balance as a discount, which is compatible with the nature, term and risks of similar transactions under market conditions. Previous permits and installation permits obtained during planning and installation of the projects, and consequently, are recognized as plant costs, more specifically as dam costs (hydroelectric power plants) or machinery and equipment (thermal plants), according to according to the Electricity Sector Accounting Manual (MCSE) published by ANEEL, and depreciated over the useful life of such property, plant and equipment. The operating permits, obtained for the commercial go-live of the plants, are recognized as intangible assets and will be amortized over a period which represents the duration of the permits. Power generation, distribution and transmission subsidiaries are subject to extensive Brazilian environmental legislation in the federal, state and municipal spheres. Compliance with this legislation is verified by government agencies and authorities that have the power to impose administrative sanctions for any breach of the legislation. The costs associated with the maintenance of these permits allow to prevent the occurrence of social and environmental impacts, contributing to the management of operating and regulatory risks, and also allow social and environmental actions focused on sustainable development. Disbursements related to environmental licensing in the period totaled R$ 40,435 (R$ 142,724 in 2019). Out of this sum, the amount capitalized in the year under the headings of Property, plant and equipment, Intangible assets and Concession assets was R$30,903 (R$131,740 in 2019), related to biodiversity and landscape protection and environment management and protection. With counterparty in income (loss) for the period, under Third- party services, the amount of R$9,532 (R$10,984 in 2019) was recorded, related to the Soil and Underground Water Monitoring in all Company facilities, and waste management. The reduction in the period is mainly due to the licenses of the transmission subsidiaries, obtained during 2019. 29.3 Dismantling The amount of R$ 9,583 on June 30, 2020 (R$ 9,241 on December 31, 2019) refers to subsidiary Porto do Pecém. The Dismantling was constituted in order to address the responsibility relating to the expenses on replacement of the sites used by the power plant in its original state. This provision was calculated based on the current value of corresponding future responsibilities and is recorded as a counterparty to Property, plant and equipment (Note 21). Provisions are subject to an annual review, in accordance with estimated future responsibilities. The calculation of the allowance was made from the costs obtained from reputable external entities, designed by the end of plant’s operation authorization, restated at IGP-M, and then calculated the present value of this liability at the discount rate of 9.0% p.a. representing the financing rate at the time of recognition.


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30 Shareholders' Equity 30.1 Capital The General and Special Shareholders' Meeting - AGOE held on March 31, 2020 deliberated a capital increase in the amount of R$820,000, through the capitalization of part of the profit retention reserve, without the issue of new shares, with the consequent amendment in Article 5 of the Company’s Bylaws. On June 30, 2020, the Company's capital is R$5,502,716 (R$4,682,716 on December 31, 2019), fully subscribed and paid-up, represented by 606,850,394 common shares, all registered, book-entry and with no par value, with the following main characteristics: • Capital is exclusively represented by common shares. Each common share will grant the holder the right to one vote on the resolutions of the Company's General Meetings; • The shares are indivisible in relation to the Company. When the share belongs to more than one person, the rights vested thereupon will be exercised by the joint ownership representative; • The issue of Founders’ shares by the Company is prohibited; • The Company is authorized to increase the capital up to the limit of 1,000,000,000 new common shares regardless of statutory reforms, by decision of the Board of Directors, which will also be responsible for establishing the terms of the issue, including the price, term and form of its payment; • The Company may issue shares, debentures convertible into common shares and subscription bonuses within the limit of the authorized capital; and • At the sole discretion of the Board of Directors, it is possible to exclude or reduce the right of preference in the issues of shares, debentures convertible into shares and subscription bonuses, whose placement is performed through sale at a stock exchange or public subscription, under legal terms, and within the limit of the authorized capital. The common shares are classified as capital, and any costs attributable to the share issue are deducted, when applicable. The capital is composed as follows:

06/30/2020 12/31/2019 Number of Number of Controlling Shareholder shares % interest shares % interest shareholder EDP International Investments and Services, S.L. (1) 168,185,223 27.71 168,185,223 27.71 Yes EDP IS – Investimentos e Serviços, Sociedade Unipessoal, Lda (1) 142,584,671 23.50 142,584,671 23.50 Yes Board members and Directors 90,039 0.01 90,039 0.01 0.00 Treasury shares (2) 1,973,088 0.33 2,044,344 0.34 Free-float shares 294,017,373 48.45 293,946,117 48.44 0.00 Total 606,850,394 100.00 606,850,394 100.00

(1) Foreign-owned company. (2) Treasury shares do not have equity rights.

30.2 Reserves Note 06/30/2020 12/31/2019 Capital reserves Income (loss) from disposal of treasury shares 62,255 62,185 Stock options granted 30.2.1 7,996 7,538 Goodwill in the merger of parent company 35,351 35,351 Other capital reserves 33,703 34,504 139,305 139,578 Profit reserves Legal 490,466 490,466 Profit retention 30.2.2 3,749,136 4,317,822 Proposed additional dividend 0.00 251,314 4,239,602 5,059,602

30.2.1 Stock options granted The Company provides to its managers and certain employees appointed by Board of Directors, stock option plans for purchasing shares of the company. Options are priced at fair value on grant date, adjusted at present value and are recognized on a straight-line basis in income over option grant period as a contra-entry to shareholders' equity. At the end of each year, the Company reviews its estimates of the number of options and shares whose rights must be acquired based on these conditions and recognizes impact of initial estimates review, if any, in the statement of income as a contra-entry to shareholders' equity. The change for the period in the amount of R$ 458 is due to the provision of the amount of shares granted related to option plans I, II, III and IV. Shares were not granted in 2020. 30.2.1.1 Share-based remuneration plan characteristics The Shareholders’ Meeting of the Company held on April 10, 2015 established the implementation and structuring of the Policy on Share-based Payment. On May 2, 2016, the Board of Directors approved the Regulation related to such policy. The remuneration policy aims at recognizing the organizational and individual performance of beneficiaries, by handing over the shares issued by it. The Beneficiaries of the Remuneration Policy shall be elected by the Board of Directors, based on the recommendations by the Remuneration Committee, taking into consideration, among other reasons, the importance and essentiality of the role performed, their engagement in strategic projects, achievement of goals related to their individual performance and/or the global performance of the Company within the corresponding assessment period, approved by the relevant body, as well as the added value that such Beneficiary offers to the Company. The policy establishes two types of programs, as described below: (i) Incentive program – the program beneficiary is entitled to receive, in the future, up to two shares per each share issued by the Company acquired using 30% of the net value of the annual performance bonus; and (ii) Retention program - the program beneficiary is entitled to receive shares issued by the Company as complementary annual bonus payment occasionally granted by the Company. The shares issued by the Company subject to the remuneration policy may not represent, at any time, more than 1% of the Company’s capital. The price of the shares acquired by beneficiaries shall be equivalent to the weighted average price of shares issued by the Company traded at B3 in the 60-day period prior to such acquisition date. The incentive or retention program shares shall only be granted to the beneficiaries who remain continuously employed as managers and/or employees of the Company and/or Subsidiaries during the grace period. Additionally, in relation to the incentive program beneficiaries, they shall keep their respective original shares, abstaining from encumbering and/or transferring them. The handover of incentive shares shall occur after the grace period, that is, three years, in case the market profitability is achieved (accumulated return equal to or above 15% on the average computation of the Electrical Energy Index (IEE) and Bovespa Index - IBOVESPA), or after five years, in case the market profitability established in the rules is not achieved. In relation to the incentive program, during the period of one year after the acquisition of the Company’s shares, these cannot be traded, however, if after this period the beneficiary trade them, he/she shall automatically lose the right to receive incentive shares.

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Find below a summary of remuneration plans in force: Number of shares to be granted Qty. of Total value of Acquisition shares Unit price acquired Incentive Retention Plans date acquired (R$) shares plan plan Remuneration plan I June 2016 61,339 12.37 759 75,341 52,849 Remuneration plan I June 2016 22,000 13.60 299 44,000 Remuneration plan II June 2017 44,113 13.37 590 42,589 64,630 Remuneration plan II August 2017 27,747 14.26 396 36,000 Remuneration plan III June 2018 83,240 13.75 1,144 95,626 176,955 Remuneration plan IV June 2019 57,892 18.68 1,081 75,406 135,900 Remuneration plan V June 2020 71,256 16.71 1,191 124,388 96,569

30.2.2 Profit retention reserve The profit retention reserve has been constituted pursuant to Article 196 of Law 6404/76 in support of the Company's Capital Expenditure Program as set forth in the capital budgets submitted to the Ordinary General Shareholders' Meetings. The change for the period in the amount of R$568,686 is due to the capitalization of part of the profit retention reserve for the Company’s capital increase (Note 30.1) and decrease in the distribution of dividends as decided at the Ordinary and Extraordinary General Meeting (AGOE) (Note 14). 30.3 Other comprehensive income The changes in Other comprehensive income in the year is as follows:

Balance at Equity in net Balance at 12/31/2019 income of June 30, 2020 Equity accounting on other comprehensive income of subsidiaries Actuarial gains and (losses): Post-employment benefits of subsidiaries and associated companies (620,694) (114,974) (735,668) (620,694) (114,974) (735,668)

30.4 Non-controlling shareholders Balance as of June 30, 2020, of R$1,149,950 (R$1,102,550 as of December 31, 2019) refers to interest that other shareholders hold on subsidiaries (Note 17.1). The total non-controlling shareholders on the balance sheet on June 30, 2020 is comprised of: (i) R$ 496,324 corresponding to Lajeado; (ii) R$ 395,831 corresponding to Investco; (iii) R$ 238,116 corresponding to Enerpeixe; and (iv) R$ 19,679 corresponding to EDP Transmissão Aliança. The summarized information on the cash flows of the subsidiaries that hold non-controlling shareholders is presented below:

EDP Transmissão Investco Enerpeixe Lajeado Aliança Total Net cash from operating activities 53,145 93,827 108,304 (74,739) 180,537 Net cash invested in investment activities (739) (950) 0.00 (107,076) (108,765) Net cash invested in financing activities (173) (17,512) (10,913) (41,211) (69,809) Increase (Decrease) in cash and cash equivalents 52,233 75,365 97,391 (223,026) 1,963

31 Revenue Revenue is measured at the fair value of the consideration received or receivable. Revenue is recognized on monthly basis when there is convincing evidence that: (i) identification of rights and obligations in contract with client; (ii) identification of performance obligation in the contract; (iii) determination of price for each type of transaction; (iv) allocation of transaction price to performance liabilities stipulated in contract; and (v) compliance with contract’s performance liabilities. Revenue is not recognized if there are significant uncertainties as to its realization. The services provided to the clients have mainly the following characteristics: (i) are routine and recurrent; (ii) have the same transfer pattern; and (iii) are provided to the client over a specific period of time. Therefore, in relation to meeting the performance obligation of the Company and its subsidiaries, they are substantially met over time. The Company and its subsidiaries recognize their revenue net of any discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties or other similar items. The revenue of the Company and its subsidiaries is measured according to the performance obligations identified in agreements with clients. The main recognition and measurement criteria per segment are presented below: Distribution • Billed supply: They are recognized by power supply occurring in a given period. This measurement takes place in accordance with the reading schedule set by the distributor. Revenue from electricity distribution services is therefore made according to this schedule, and the revenue from services recorded as invoices are issued based on current tariff approved by regulatory agency. • Distribution system use tariff - Billed: Recognized by the availability of the infrastructure of the electric network of distribution to its customers (free and captive), where the fair value of the payment is calculated according to the system use tariff, which is defined by the regulatory agency. • Not billed: Refers to the energy supplied and/or use of the distribution system which was not billed yet, corresponding to the period lapsed between the date of the last reading and the closing of financial statements. It is estimated and recognized as unbilled revenue, based on the actual amount of energy distributed during the month and the annual loss rate and current tariff. • Sectorial financial assets income: It is recognized monthly as the difference between the costs belonging to Parcel "A" actually incurred in the result and those recognized in revenue from operations with electricity estimated at the current tariff by ANEEL. • Supply - Billed: Refers to electric power supplied to other concessionaire, under contractual conditions. The amount of the payment is determined by the volume of energy delivered multiplied by the current tariff defined by the regulatory agency. • Short-term energy: Revenue is recognized at fair value of consideration receivable at the time in which the excess of energy is traded in the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). Consideration corresponds to multiplication of sold energy volume by Difference Settlement Price - PLD. • Revenue from construction: (iii) The recognition of construction revenue is directly associated with additions to Concession assets, without incorporating a profit margin into this construction activity in accordance with Technical Interpretation ICPC 01 (R1) - Concession Agreements. The establishment of the construction revenue results from the allocation of hours worked by the technical teams, the materials used, the measurement of the provision of third-party services and other directly allocated costs by means of input method in compliance with CPC 47. This revenue is recorded as counterparty to the cost of infrastructure construction for the same amount (Note 32). • Grants linked to granted service: It is recognized when actually granting discounts on tariffs in the consumer units benefiting from government grants (Note 15.1) through the difference between the reference tariff for the respective consumer class and that actually applied to consumers benefiting from these grants. • Leases and rentals: The lease revenue is measured at the fair value of the payment receivable and is recognized on monthly bases pursuant to the lease contracts.

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Generation • Electricity supply: Revenue is recognized based on the assured power and the tariffs specified in the supply agreements. The subsidiary may sell energy produced in two environments: (i) in Free Trade Market (ACL), where trading of electric power occurs through free negotiation of prices and conditions between the parties, with bilateral contracts; and (ii) in Regulated Contracting Environment (ACR), where there is trading of electric power to distribution agents, with energy price established by the Regulatory Agency through energy auctions. • Short-term energy: Revenue is recognized at fair value of consideration receivable at the time in which excess of produced energy, after allocation of energy in MRE, is traded in the CCEE. Consideration corresponds to multiplication of sold energy volume by PLD. Transmission • Construction revenue Construction revenue is recognized as a performance obligation that is met by the construction of the transmission line and its associated assets. The recognition of revenue from construction is directly associated with the additions to the contractual asset, according to the expenditures incurred (input method). The establishment of the construction revenue results from the allocation of hours worked by the technical teams, the materials used, the measurement of the provision of third-party services and other directly allocated costs. This income is recorded as counterparty to the Concession Assets, plus the construction margin and PIS and COFINS. • Revenue from operation and maintenance (O&M) O&M revenue is recognized monthly as a performance obligation which is met by the operation and maintenance of the transmission line. This income is calculated based on the sums of costs anticipated in the concession agreement, plus a margin. • Restatement of concession assets The concession agreements of the transmission companies have a significant financing component, since the period of receipt for the infrastructure construction is long term (30 years). Therefore, as required by CPC 47, the return on concession assets is calculated based on the average funding rate of the project from the formalization of the concession agreement with the Concession Grantor on the balance of Concession Assets. Trading Revenue is recognized based on bilateral agreements with market agents and duly registered with the Chamber of Commercialization of Electric Energy (Câmara de Comercialização de Energia Elétrica - CCEE). Services The recognition of revenue is directly related to the measurement of the provision of third-party services and other directly allocated costs by means of input method in compliance with CPC 47. Certain agreements have a significant financing component. These are recognized proportionately over the duration of the agreement using the funding rate that would be reflected in a separate transaction between the parties.

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Changes in the period Parent Company Consolidated R$ MWh (*) R$ 04/01/2020– 04/01/2019– 04/01/2020– 04/01/2019– 04/01/2020– 04/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Supply Residential 0.00 0.00 0.00 1,594,468 1,561,486 519,170 664,254 Industrial 0.00 0.00 0.00 290,649 445,190 110,246 205,482 Commercial 0.00 0.00 0.00 606,005 826,616 218,426 367,200 Rural 0.00 0.00 0.00 232,800 249,476 52,583 64,151 Government 0.00 0.00 0.00 102,759 155,492 37,839 67,549 Public lighting 0.00 0.00 0.00 195,853 182,589 37,852 43,645 Public service 0.00 0.00 0.00 113,106 110,754 37,273 45,871 Own consumption 0.00 0.00 0.00 2,574 3,434 0.00 0.00 0.00 - - 3,138,214 3,535,037 1,013,389 1,458,152 Distribution system use tariff - Billed 0.00 Captive consumers 0.00 Residential 0.00 0.00 0.00 0.00 0.00 517,985 510,883 Industrial 0.00 0.00 0.00 0.00 0.00 75,224 100,632 Commercial 0.00 0.00 0.00 0.00 0.00 188,635 244,197 Rural 0.00 0.00 0.00 0.00 0.00 51,938 49,953 Government 0.00 0.00 0.00 0.00 0.00 28,626 41,772 Public lighting 0.00 0.00 0.00 0.00 0.00 38,316 33,886 Public service 0.00 0.00 0.00 0.00 0.00 22,302 20,661 Free consumers 0.00 0.00 0.00 2,530,202 2,865,124 411,331 425,202 0.00 - - 2,530,202 2,865,124 1,334,357 1,427,186 0.00 Not billed 0.00 Supply 0.00 0.00 0.00 0.00 0.00 (985) (40,741) Distribution system use tariff- Billed 0.00 0.00 0.00 0.00 (15,594) (33,722) 0.00 - - - - (16,579) (74,463) Sectorial financial assets income 9 CVA 0.00 0.00 0.00 0.00 0.00 (77,248) (169,922) Financial items - Extraordinary Tariff Review (RTE) 0.00 0.00 0.00 0.00 0.00 (14,566) (18,405) Financial items - Other 0.00 0.00 0.00 0.00 0.00 116,267 75,161 PIS/COFINS 0.00 0.00 0.00 0.00 0.00 12,386 (553,274) 0.00 - - - - 36,839 (666,440) Supply - Billed 0.00 0.00 0.00 3,193,725 3,577,484 398,582 412,741 Short-term energy 8.5 0.00 0.00 777,674 319,802 121,552 249,222 Sales 0.00 0.00 0.00 0.00 555,999 533,250 Revenue from construction 0.00 0.00 0.00 0.00 410,263 657,834 Restatement of concession assets 0.00 0.00 0.00 0.00 96,376 31,659 Restatement of indemnifiable financial assets 20 0.00 0.00 0.00 0.00 (21,748) 11,856 Revenue from operation and maintenance (O&M) 0.00 0.00 0.00 0.00 2,763 1,770 Chargeable Services 0.00 0.00 0.00 0.00 0.00 1,793 3,729 Grants linked to granted service 0.00 0.00 0.00 0.00 0.00 133,316 127,114 Refund for unavailability 0.00 0.00 0.00 0.00 0.00 2,746 (4,457) Leases and rentals 0.00 0.00 0.00 0.00 0.00 33,202 32,187 Other operating revenue 640 1,131 0.00 0.00 79,921 30,007 Gross operating revenue 0.00 640 1,131 9,639,815 10,297,447 4,182,771 4,231,347 (-) Operating revenue deductions 0.00 Taxes on revenue 0.00 ICMS (VAT taxes) 0.00 0.00 0.00 0.00 0.00 (560,177) (694,155) PIS/COFINS 0.00 0.00 (45) 0.00 0.00 (277,858) 151,848 ISS 0.00 0.00 (26) 0.00 0.00 (484) (443) 0.00 - (71) - - (838,519) (542,750) Consumer charges 0.00 R&D 27 0.00 0.00 0.00 0.00 (20,157) (22,775) CDE 27 0.00 0.00 0.00 0.00 (311,772) (353,794) RGR 27 0.00 0.00 0.00 0.00 (1,109) (1,121) PROINFA – Free Consumers 0.00 0.00 0.00 0.00 (15,335) (19,450) Financial Compensation for the Use of Water Resources - CFURH 0.00 0.00 0.00 0.00 (7,674) (6,098) Other charges 0.00 0.00 0.00 0.00 0.00 (3,889) (3,523) 0.00 - - - - (359,936) (406,761) 0.00 - (71) - - (1,198,455) (949,511)

Revenue 0.00 640 1,060 9,639,815 10,297,447 2,984,316 3,281,836

(*) Not reviewed by independent auditors.

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Accumulated in the period Parent Company Consolidated R$ Number of consumers (*) MWh (*) R$ 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Supply Residential 0.00 0.00 3,025,989 2,959,147 3,249,854 3,250,874 1,094,341 1,388,977 Industrial 0.00 0.00 24,094 24,226 664,918 870,858 252,172 403,521 Commercial 0.00 0.00 259,701 256,259 1,433,227 1,719,467 518,408 763,378 Rural 0.00 0.00 198,951 201,373 441,774 508,200 102,129 133,509 Government 0.00 0.00 20,346 20,128 242,448 309,033 89,025 134,507 Public lighting 0.00 0.00 4,576 4,286 341,042 357,961 66,332 85,750 Public service 0.00 0.00 3,166 3,038 223,222 230,137 74,002 93,596 Own consumption 0.00 0.00 386 370 5,766 7,255 0.00 0.00 - - 3,537,209 3,468,827 6,602,251 7,253,785 2,196,409 3,003,238 Distribution system use tariff - Billed Captive consumers Residential 0.00 0.00 0.00 0.00 0.00 0.00 1,099,136 1,066,203 Industrial 0.00 0.00 0.00 0.00 0.00 0.00 170,420 200,496 Commercial 0.00 0.00 0.00 0.00 0.00 0.00 451,311 508,990 Rural 0.00 0.00 0.00 0.00 0.00 0.00 101,173 98,940 Government 0.00 0.00 0.00 0.00 0.00 0.00 67,816 82,281 Public lighting 0.00 0.00 0.00 0.00 0.00 0.00 66,867 66,624 Public service 0.00 0.00 0.00 0.00 0.00 0.00 45,619 43,596 Free consumers 0.00 0.00 1,165 937 5,241,663 5,669,372 857,764 837,535 - - 1,165 937 5,241,663 5,669,372 2,860,106 2,904,665

Not billed Supply 0.00 0.00 0.00 0.00 0.00 0.00 5,439 (3,952) Distribution system use tariff - Billed 0.00 0.00 0.00 0.00 0.00 0.00 2,784 1,531 ------8,223 (2,421) Sectorial financial assets income 9 CVA 0.00 0.00 0.00 0.00 0.00 0.00 (93,882) (328,320) Financial items - Extraordinary Tariff Review (RTE) 0.00 0.00 0.00 0.00 0.00 0.00 (32,543) (37,470) Financial items - Other 0.00 0.00 0.00 0.00 0.00 0.00 162,134 74,458 PIS/COFINS 0.00 0.00 0.00 0.00 0.00 0.00 15,005 (549,432) ------50,714 (840,764) Supply - Billed 0.00 0.00 0.00 2 6,445,357 7,414,933 860,695 884,298 Short-term energy 8.5 0.00 0.00 0.00 0.00 1,132,255 551,329 379,152 436,936 Sales 31.1 0.00 0.00 0.00 0.00 0.00 0.00 1,467,774 1,057,597 Revenue from construction 5.4.3 0.00 0.00 0.00 0.00 0.00 0.00 766,021 1,153,345 Remuneration of concession assets 0.00 0.00 0.00 0.00 0.00 0.00 185,008 49,080 Restatement of indemnifiable financial assets 20 0.00 0.00 0.00 0.00 0.00 0.00 28 28,714 Revenue from operation and maintenance (O&M) 0.00 0.00 0.00 0.00 0.00 0.00 6,660 3,519 Chargeable Services 0.00 0.00 0.00 0.00 0.00 0.00 5,545 6,253 Grants linked to granted service 0.00 0.00 0.00 0.00 0.00 0.00 240,977 245,822 Refund for unavailability 0.00 0.00 0.00 0.00 0.00 0.00 21,491 (10,603) Leases and rentals 0.00 0.00 0.00 0.00 0.00 0.00 65,846 63,711 Other operating revenue 15.8 1,360 1,928 0.00 0.00 0.00 0.00 110,743 58,745 Gross operating revenue 1,360 1,928 3,538,374 3,469,766 19,421,526 20,889,419 9,225,392 9,042,135 (-) Operating income deductions Taxes on revenue ICMS (VAT taxes) 0.00 0.00 0.00 0.00 0.00 0.00 (1,207,477) (1,416,899) PIS/COFINS (9) (52) 0.00 0.00 0.00 0.00 (697,363) (250,639) ISS (6) (29) 0.00 0.00 0.00 0.00 (904) (938) (15) (81) - - - - (1,905,744) (1,668,476) Consumer charges R&D 27 0.00 0.00 0.00 0.00 0.00 0.00 (43,332) (47,077) CDE 27 0.00 0.00 0.00 0.00 0.00 0.00 (623,544) (689,604) RGR 27 0.00 0.00 0.00 0.00 0.00 0.00 (2,219) (2,242) PROINFA – Free Consumers 0.00 0.00 0.00 0.00 0.00 0.00 (30,668) (38,900) Tariff flags (CCRBT) 27 0.00 0.00 0.00 0.00 0.00 0.00 (4,349) (2,724) Financial Compensation for the Use of Water 27 (18,143) (13,568) Resources - CFURH 0.00 0.00 0.00 0.00 0.00 0.00 Other charges 0.00 0.00 0.00 0.00 0.00 0.00 (7,783) (6,977) ------(730,038) (801,092) (15) (81) - - - - (2,635,782) (2,469,568) Revenue 1,345 1,847 3,538,374 3,469,766 19,421,526 20,889,419 6,589,610 6,572,567

(*) Not reviewed by independent auditors.

31.1 Sales The increase in the subsidiary EDP Comercialização is due to the downswing in electricity consumption, which led to the recovery of the reservoirs, given the climate scenario of neutrality, favoring the trend of lower prices throughout the year. On June 30, 2020, the volume of energy totaled 14,295 GWh, an increase of 7,320 GWh, reflecting the commercialization of the “ballast sale” product.

32 Operating expenditures Operating expenditures are recognized and measured. (i) in conformity with accrual regime, presented net of respective PIS and COFINS credits, when applicable; (ii) based on the direct association of income; and (iii) when they do not result in future economic benefits. As required in the Article 187 of the Law 6404/76, the Company and its subsidiaries present operating expenditures as per the statement of income per position, the expenditures are divided into costs and expenses according to the origin and position. In the segregation between costs and expenses, the following criteria are considered: (i) Costs: comprise the expenditures directly related to the rendering of electrical energy service related to the concession and also expenditures related to the energy generation, such as the purchase of electrical energy for resale, transmission charges, amortization of infrastructure concession right, expenditures related to commercial service and concession operation and maintenance and expenditures with raw material to produce energy; and (ii) Operating expenses: these are expenditures related to the management of the Company and its subsidiaries representing many general activities attributable to business phases, such as administrative personnel, management remuneration, estimated loss with doubtful accounts, and judicial, regulatory and administrative provisions.

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The breakdown of operating expenditures, according to their nature, as required by the CPC 26 (R1) is as follows:

Parent Company Changes in the period 04/01/2020–06/30/2020 04/01/2019–06/30/2019 Operating expenses Operating expenses General and General and administra- administra- Note tive Other Total tive Other Total

Personnel, Administrators and Private pension Personnel, Administrators and Private pension entity1 entity 32.2 7,776 0.00 7,776 8,730 0.00 8,730 Material Material1 69 0.00 69 37 0.00 37 Third-party services 32.3 Third-party 7,819 services1 0.00 7,819 7,317 0.00 7,317 Depreciation - Construction in service Depreciation 1,002 - Construction in0.00 service1 1,002 1,066 0.00 1,066 Depreciation - Assets related to right to use 431 0.00 431 759 0.00 759 Amortization Amortization1 2,726 0.00 2,726 2,742 0.00 2,742 Civil, tax and labor provisions Civil, tax and0.00 labor provisions1 63 63 0.00 (1,653) (1,653) Leases and rentals Leases and (106) rentals1 0.00 (106) 106 0.00 106 Other Other2 2,438 (82) 2,356 2,432 (14,456) (12,024) Total Total2 22,155 (19) 22,136 23,189 (16,109) 7,080

Parent company Accumulated in the period 01/01/2020–06/30/2020 01/01/2019–06/30/2019 Operating expenses Operating expenses General and General and administra- administra- Note tive Other Total tive Other Total Personnel, Administrators and Private pension Personnel, Administrators and Private pension entity2 entity 32.2 15,886 0.00 15,886 16,665 0.00 16,665 Material Material2 364 0.00 364 144 0.00 144 Third-party services 32.3 Third-party 17,174 services2 0.00 17,174 10,844 0.00 10,844 Depreciation - Construction in service Depreciation 2,043 - Construction in0.00 service2 2,043 2,116 0.00 2,116 Depreciation - Assets related to right to use 1,109 0.00 1,109 1,437 0.00 1,437 Amortization Amortization2 5,433 0.00 5,433 5,464 0.00 5,464 Civil, tax and labor provisions Civil, tax and0.00 labor provisions2 (96) (96) 0.00 (31) (31) Leases and rentals 32.4 Leases and 144rentals2 0.00 144 125 0.00 125 Other Other4 4,717 (245) 4,472 4,321 (14,473) (10,152) Total Total1 46,870 (341) 46,529 41,116 (14,504) 26,612

Consolidated Changes in the period 04/01/2020–06/30/2020 Costs Operating expenses General and Costs of Rendered to administra- Note electricity Production Operation third-parties PECLD tive Other Total Electricity purchased for resale 32.1 1,405,209 0.00 0.00 0.00 0.00 0.00 0.00 1,405,209 Electricity network utilization charges Electricity 230,394 network utilization0.00 charges1 0.00 0.00 0.00 0.00 0.00 230,394 Cost of consumed raw material Cost of raw 0.00materials used1 6,143 0.00 0.00 0.00 0.00 0.00 6,143 Personnel, Administrators and Private pension 32.2 Personnel, Administrators0.00 and 0.00 Private pension 72,378 entity1 828 0.00 44,973 0.00 118,179 entity Material Material1 0.00 0.00 7,955 546 0.00 2,688 0.00 11,189 Third-party services 32.3 Third-party services10.00 0.00 60,815 88 0.00 48,238 0.00 109,141 Depreciation - Construction in service Depreciation0.00 - Construction in 0.00 service1 68,078 0.00 0.00 20,619 0.00 88,697 Depreciation - Assets related to right to use 0.00 0.00 0.00 0.00 0.00 6,825 0.00 6,825 Amortization Amortization10.00 0.00 60,716 0.00 0.00 10,289 0.00 71,005 Estimated loss from allowance for doubtful Estimated loss from allowance for doubtful accounts accounts / Net losses 0.00 0.00 0.00 0.00 39,575 0.00 0.00 39,575 Civil, tax and labor provisions Civil, tax and0.00 labor provisions1 0.00 0.00 0.00 0.00 21 8,756 8,777 Leases and rentals Leases and 0.00rentals1 0.00 896 0.00 0.00 118 0.00 1,014 Gains and losses from deactivating and Gains and losses from deactivating and disposal of disposal of assets 0.00 0.00 0.00 0.00 0.00 0.00 19,054 19,054 Infrastructure construction costs 19 Infrastructure0.00 construction costs1 0.00 0.00 383,594 0.00 0.00 0.00 383,594 Other Other2 42,410 0.00 8,147 205 0.00 15,103 (298) 65,567 Total Total1 1,678,013 6,143 278,985 385,261 39,575 148,874 27,512 2,564,363

Consolidated Changes in the period 04/01/2019–06/30/2019 Costs Operating expenses General and Costs of Rendered to administra- Note electricity Production Operation third-parties PECLD tive Other Total Electricity purchased for resale 32.1 1,460,738 0.00 0.00 0.00 0.00 0.00 0.00 1,460,738 Electricity network utilization charges Electricity 223,089 network utilization0.00 charges2 0.00 0.00 0.00 0.00 0.00 223,089 Cost of consumed raw material Cost of consumed - raw material2 104,708 0.00 0.00 0.00 0.00 0.00 104,708 Personnel, Administrators and Private pension 32.2 Personnel, Administrators0.00 and 0.00 Private pension 84,406 entity2 678 0.00 43,726 0.00 128,810 entity Material Material2 0.00 0.00 9,147 603 0.00 4,507 0.00 14,257 Third-party services 32.3 Third-party services20.00 0.00 71,906 2,501 0.00 43,805 0.00 118,212 Depreciation - Construction in service Depreciation0.00 - Construction in 0.00 service2 73,236 0.00 0.00 13,901 0.00 87,137 Depreciation - Assets related to right to use 0.00 0.00 4,266 0.00 0.00 2,077 0.00 6,343 Amortization Amortization20.00 0.00 57,110 0.00 0.00 11,547 0.00 68,657 Estimated loss from allowance for doubtful Estimated loss from allowance for doubtful accounts accounts / Net losses 0.00 0.00 0.00 0.00 36,945 0.00 0.00 36,945 Civil, tax and labor provisions Civil, tax and0.00 labor provisions2 0.00 0.00 0.00 0.00 99 7,789 7,888 Leases and rentals Leases and 0.00rentals2 0.00 565 24 0.00 1,783 0.00 2,372 Gains and losses from deactivating and Gains and losses from deactivating and disposal of disposal of assets 0.00 0.00 0.00 0.00 0.00 0.00 17,399 17,399 Infrastructure construction costs 19 Infrastructure0.00 construction costs2 0.00 0.00 602,409 0.00 0.00 0.00 602,409 Other Other4 1,343 0.00 13,550 137 0.00 8,673 (14,451) 9,252 Total Total2 1,685,170 104,708 314,186 606,352 36,945 130,118 10,737 2,888,216

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Consolidated Accumulated in the period 01/01/2020–06/30/2020 Costs Operating expenses General and Costs of Rendered to administra- Note electricity Production Operation third-parties PECLD tive Other Total Electricity purchased for resale 32.1 3,313,836 0.00 0.00 0.00 0.00 0.00 0.00 3,313,836 Electricity network utilization charges Electricity 477,284 network utilization0.00 charges3 0.00 0.00 0.00 0.00 0.00 477,284 Cost of consumed raw material Cost of consumed0.00 raw material3 63,717 0.00 0.00 0.00 0.00 0.00 63,717 Personnel, Administrators and Private pension 32.2 Personnel, Administrators and Private pension entity3 250,282 entity 0.00 0.00 155,466 1,910 0.00 92,906 0.00 Material Material3 0.00 0.00 18,036 2,215 0.00 4,865 0.00 25,116 Third-party services 32.3 Third-party services30.00 0.00 128,798 2,502 0.00 95,510 0.00 226,810 Depreciation - Construction in service Depreciation0.00 - Construction in 0.00 service3 135,766 0.00 0.00 32,022 0.00 167,788 Depreciation - Assets related to right to use 0.00 0.00 0.00 0.00 0.00 13,400 0.00 13,400 Amortization Amortization30.00 0.00 112,937 0.00 0.00 27,996 0.00 140,933 Estimated loss from allowance for doubtful Estimated loss from allowance for doubtful accounts accounts / Net losses 0.00 0.00 0.00 0.00 73,804 0.00 0.00 73,804 Civil, tax and labor provisions Civil, tax and0.00 labor provisions3 0.00 0.00 0.00 0.00 21 18,503 18,524 Leases and rentals 32.4 Leases and 0.00rentals3 0.00 2,274 0.00 0.00 2,046 0.00 4,320 Gains and losses from deactivating and Gains and losses from deactivating and disposal of disposal of assets 0.00 0.00 0.00 0.00 0.00 0.00 47,102 47,102 Infrastructure construction costs 19 Infrastructure0.00 construction costs3 0.00 0.00 713,467 0.00 0.00 0.00 713,467 Other Other6 44,248 0.00 16,703 223 0.00 31,811 (2,700) 90,285 Total (*) Total 3,835,368(*) 1 63,717 569,980 720,317 73,804 300,577 62,905 5,626,668

(*) Out of the amount of R$ 5,626,668, R$ 82,480 refers to the availability expenses of the subsidiary Porto de Pecém, due to the scenario of decreasing demand as a result of the COVID-19 pandemic (Note 5).

Consolidated Accumulated in the period 01/01/2019–06/30/2019 Costs Operating expenses General and Costs of Rendered to administra- Note electricity Production Operation third-parties PECLD tive Other Total Electricity purchased for resale 32.1 2,883,254 0.00 0.00 0.00 0.00 0.00 0.00 2,883,254 Electricity network utilization charges Electricity 447,293 network utilization0.00 charges4 0.00 0.00 0.00 0.00 0.00 447,293 Cost of consumed raw material Cost of consumed0.00 raw material4 290,482 0.00 0.00 0.00 0.00 0.00 290,482 Personnel, Administrators and Private pension 32.2 Personnel, Administrators and Private pension entity4 252,527 entity 0.00 0.00 166,815 1,436 0.00 84,276 0.00 Material Material4 0.00 0.00 19,054 1,159 0.00 4,548 0.00 24,761 Third-party services 32.3 Third-party services40.00 0.00 136,135 5,063 0.00 80,255 0.00 221,453 Depreciation - Construction in service Depreciation0.00 - Construction in 0.00 service4 141,863 0.00 0.00 27,785 0.00 169,648 Depreciation - Assets related to right to use 0.00 0.00 4,266 0.00 0.00 10,910 0.00 15,176 Amortization Amortization40.00 0.00 111,302 0.00 0.00 25,400 0.00 136,702 Estimated loss from allowance for doubtful Estimated loss from allowance for doubtful accounts accounts / Net losses 0.00 0.00 0.00 0.00 59,769 0.00 0.00 59,769 Civil, tax and labor provisions Civil, tax and0.00 labor provisions4 0.00 0.00 0.00 0.00 0.00 19,813 19,813 Leases and rentals Leases and 0.00rentals4 0.00 1,465 41 0.00 1,735 0.00 3,241 Gains and losses from deactivating and Gains and losses from deactivating and disposal of disposal of assets 0.00 0.00 0.00 0.00 0.00 0.00 37,389 37,389 Infrastructure construction costs 19 Infrastructure0.00 construction costs4 0.00 0.00 1,036,324 0.00 0.00 0.00 1,036,324 Other Other8 3,404 0.00 28,052 196 0.00 17,687 (14,469) 34,870 Total Total3 3,333,951 290,482 608,952 1,044,219 59,769 252,596 42,733 5,632,702

32.1 Electricity purchased for resale Consolidated Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Energy purchase and sale agreements by availability 32.1.1 290,859 170,479 580,657 499,515 Energy purchase and sale agreements by quantity 32.1.2 208,458 600,387 647,678 725,697 PROINFA 25,644 30,597 51,287 61,193 Energy purchase and sale agreements by quotas 165,987 166,820 317,840 303,403 Short-term energy 32.1.3 57,308 106,699 156,489 314,931 Energia de Itaipu Binacional 32.1.4 314,348 219,784 599,741 421,699 EER (Reserve Energy Charge) 21,356 10,237 21,356 22,633 System Service Charge (Encargo de Serviço do Sistema – ESS) (68,412) (16,682) (68,957) (6,348) Energy trading agreements 32.1.5 535,554 306,444 1,369,029 802,723 Other (2,822) 11,981 (6,316) 16,441 (-) Reimbursements CCEE/CONER (7,651) (3,678) (9,299) (3,607) (-) PIS/COFINS Tax credits (135,420) (142,330) (345,669) (275,026) 1,405,209 1,460,738 3,313,836 2,883,254

32.1.1 Energy purchase and sale agreements by availability The increase in the period stems from the average contract prices together with the increase in the load contracted in 2020 at the subsidiary EDP São Paulo. 32.1.2 Energy purchase and sale agreements by quantity Due to the pandemic scenario mentioned in Note 5, there was a downturn in existing energy consumption compared to the same period in the previous year, thus causing a contractual drop in energy in the subsidiary EDP Espírito Santo. 32.1.3 Short-term energy The change is mainly due to distribution subsidiaries, due to the reduction in energy and charges traded in the CCEE, which were impacted by the decrease in the value of PLD in the short-term environment (Note 23.1). 32.1.4 Energia de Itaipu Binacional The change in the period is mainly due to the increase in the US dollar exchange rate in 2020 compared to 2019, averaging R$ 5.17 in period in 2020 and having averaged R$ 3.82 in the same period in 2019.

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32.1.5 Energy trading agreements The change in the electricity trading contract is mainly due to operations between subsidiaries EDP Comercializadora and Porto do Pecém, owing to the reduction in the amount of energy traded (in MWh) and market prices. 32.2 Personnel and Administrators Parent Company Consolidated Changes in the period Accumulated in the period Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Personnel Remuneration 2,699 3,829 5,255 7,325 57,484 57,129 118,277 117,576 Charges 1,060 1,380 2,001 2,612 19,555 20,924 41,213 41,036 Private pension plan - Current 93 186 207 (368) 3,233 3,773 6,690 7,597 Post-employment benefit– Social Pension Plan – Actuarial deficit or surplus 0.00 0.00 0.00 0.00 (289) (1,172) (603) (2,318) Termination expenses 34 253 246 364 198 4,305 4,034 5,596 Profit sharing – PLR 716 755 1,227 1,506 9,062 10,894 19,092 19,818 Other benefits - Current 638 (139) 1,267 874 19,921 23,712 41,153 45,293 Other post-employment benefits – Actuarial deficit or surplus 0.00 (10) 0.00 0.00 1,015 755 2,026 1,508 Other 29 5 41 (4) 912 718 2,028 1,388 5,269 6,259 10,244 12,309 111,091 121,038 233,910 237,494 Managers / Administrators Fees and charges 2,550 (1,115) 5,015 559 8,116 3,922 15,888 10,422 Administrators’ benefits (43) 3,586 627 3,797 (1,028) 3,854 484 4,611 (-) Recoverable tax credits 0.00 0.00 0.00 0.00 0.00 (4) 0.00 0.00 2,507 2,471 5,642 4,356 7,088 7,772 16,372 15,033 7,776 8,730 15,886 16,665 118,179 128,810 250,282 252,527

32.3 Third-party services Parent Company Consolidated Changes in the period Accumulated in the period Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Consulting services 8,700 7,168 16,114 9,919 19,326 17,291 32,903 29,271 Commercial services 2 0.00 2 0.00 29,576 30,804 60,099 61,921 Maintenance services 352 230 794 497 25,957 28,061 61,709 52,577 Technical services 0.00 0.00 0.00 0.00 397 993 506 4,699 Cleaning and surveillance services 171 218 372 319 5,640 6,336 11,383 12,148 IT services 2,876 2,291 5,861 5,135 19,701 17,061 39,001 36,177 Condominium services 158 480 300 361 327 348 643 698 Publishing and advertisement services 1,016 583 2,671 1,958 1,739 1,874 6,539 5,897 Telecommunication services 34 69 90 123 1,848 2,667 4,227 4,618 Transportation services 253 1,199 1,096 1,943 2,332 4,575 6,205 8,220 People management services and own labor 161 58 250 205 596 814 1,897 1,504 Shared services (5,858) (6,649) (11,747) (11,951) (2) (28) (3) (29) Cost of service rendered to third-parties 0.00 0.00 0.00 0.00 888 2,501 2,601 5,063 (-) PIS/COFINS credit 0.00 0.00 0.00 0.00 (3,387) (2,909) (11,197) (14,577) Other (46) 1,670 1,371 2,335 4,203 7,824 10,297 13,266 7,819 7,317 17,174 10,844 109,141 118,212 226,810 221,453

32.4 Leases and rentals The value of the aforementioned leases and rentals in the Company in 2020 is R$ 144 (R$ 125 in 2019) and is R$ 4,320 (R$ 3,241 in 2019) in the consolidated in 2020, referring to leases that were not contemplated by the CPC 06 (R2) due to optional exemptions.

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33 Financial result Parent Company Consolidated Changes in the period Accumulated in the period Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Financial revenue Interest and inflation adjustment Interest and inflation adjustment1 Income from financial investments and pledges Income from 3,486 financial investments 14,219 and pledges1 9,355 26,636 24,428 50,893 50,301 95,457 Electricity sold Energy sold10.00 0.00 0.00 0.00 37,520 45,581 78,594 84,663 Judicial deposits Judicial deposits1 40 101 106 199 3,100 3,244 6,438 5,890 Loan agreements 12 Loan agreements1 2,306 3,809 5,096 8,297 190 377 453 741 Sectorial financial assets/liabilities 9 Sectoral financial0.00 assets/liabilities1 0.00 0.00 0.00 0.00 3,354 0.00 3,354 Interest and fines on taxes 10 Interest and 926 fines on taxes1 2,412 2,145 3,824 15,728 183,606 48,138 211,090 Remuneration of preferred shares Remuneration 535 of preferred 1,033shares1 1,066 1,876 0.00 1,333 0.00 1,333 Leases and rentals 15.7 (52) 0.00 447 0.00 (504) 0.00 2,756 0.00 Other interest and inflation adjustment Other interest (1) and inflation adjustment10.00 0.00 805 (394) 1,534 537 3,838 Swap and hedge operations Swap and hedge0.00 operations1 0.00 0.00 0.00 0.00 (490) 0.00 0.00 Changes in foreign currency Changes in 0.00foreign currency1 375 0.00 709 (14) 813 0.00 1,167 Adjustments to present value 8.2 Adjustment 0.00to present value1 (515) 0.00 0.00 1,507 (139) 2,058 1,234 (-) Compound interest 19 (-) Compound0.00 interest1 0.00 0.00 0.00 (4,475) (14,568) (12,766) (32,128) (-) Taxes on financial income (-) Taxes on (316) financial income1 (957) (778) (1,858) (4,283) (6,972) (9,364) (13,711) Other financial revenue Other financial0.00 income1 0.00 0.00 1 (74) 798 602 1,517 0 6,924 20,477 17,437 40,489 72,729 269,364 167,747 364,445 Financial expenses Financial expenses1 Debt charges Debt charges10.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Loans and financing 25.2 Loans and financing10.00 0.00 0.00 0.00 (48,650) (47,070) (91,563) (99,629) Debentures 24.2 Debentures1 (13,152) (19,951) (25,096) (36,685) (95,649) (134,266) (189,717) (247,611) Changes in foreign currency Changes in 0.00foreign currency2 0.00 0.00 0.00 0.00 819 0.00 (2,693) Swap and hedge operations Swap and hedge0.00 operations2 0.00 0.00 0.00 0.00 (3,922) 0.00 (3,927) Adjustments to present value Adjustment 0.00to present value2 0.00 0.00 0.00 (1,223) (1,193) (2,438) (2,365) (-) Compound interest 19 (-) Compound0.00 interest2 0.00 0.00 0.00 49,844 43,902 92,144 82,089 Interest and inflation adjustment Interest and0.00 inflation adjustment2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Energy purchased Energy purchased20.00 0.00 0.00 0.00 (68) (2) (73) (372) Interest and fines on taxes 10 Interest and (124) fines on taxes2 (247) (271) (503) (1,817) (5,714) (5,104) (11,504) Sectorial financial assets/liabilities 9 Sectoral financial0.00 assets/liabilities2 0.00 0.00 0.00 (7,867) (177,036) (25,311) (177,811) Civil, tax and labor provisions 29.1.1 Civil, tax and (502) labor provisions1 1,887 (927) 1,471 (5,606) (9,433) (21,014) (22,641) Use of Public Property 0.00 0.00 0.00 0.00 (13,510) (11,254) (22,853) (21,696) Generation Scaling Factor - GSF 0.00 0.00 0.00 0.00 (7,349) (8,142) (16,015) (11,349) Post-employment benefits 26.1.1 and 26.2.1 0.00 0.00 0.00 0.00 (17,213) (18,479) (34,410) (36,958) Leases and rentals 15.7 0.00 (316) 0.00 (706) (1,416) (3,506) (3,618) (7,044) Other interest and inflation adjustment Other interest0.00 and inflation adjustment2 0.00 0.00 0.00 (3,280) (2,970) (6,204) (7,011) Changes in foreign currency Changes in6,909 foreign currency30.00 (9,282) 0.00 3,880 0.00 (15,305) 0.00 Adjustments to present value Adjustment 0.00to present value3 0.00 0.00 0.00 171 (154) 0.00 (313) (-) Compound interest (-) Compound0.00 interest3 0.00 0.00 0.00 0.00 33 0.00 33 Other financial expenses Other financial (2,512) expenses1 (204) (2,724) (465) (8,289) (6,918) (12,250) (14,558) 0 (9,381) (18,831) (38,300) (36,888) (158,042) (385,305) (353,731) (585,360) Total Total1 (2,457) 1,646 (20,863) 3,601 (85,313) (115,941) (185,984) (220,915)

34 Income tax and social contribution Regarding the subsidiaries EDP Soluções and EDP Varejista the income and social contribution tax recorded in income are calculated based on the deemed profit method, where income and social contribution tax bases were computed considering tax rates of 8% and 12%, respectively, calculated on the amount of gross income in accordance with current legislation. For the Company and other subsidiaries, current income tax is calculated based on taxable income, at the rates applicable according to the legislation in force - 15%, plus 10% on the taxable income that exceeds R$240 per annum and social contribution recorded in the result is calculated with a basis on taxable income, through the application of the rate of 9%. Both consider the offset of tax losses and negative basis of social contribution tax, limited to 30% of the taxable income (when applicable). Income and social contribution tax expenses comprise current and deferred taxes, and they are recognized in the income statement unless they relate to items directly recognized in Shareholders' equity.

Parent Company Consolidated Changes in the period Accumulated in the period Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– Note 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Income before income taxes 236,700 188,418 507,181 483,510 376,564 292,664 818,526 734,957 Rate 34% 34% 34% 34% 34% 34% 34% 34% IRPJ and CSLL (80,478) (64,062) (172,442) (164,393) (128,032) (99,506) (278,300) (249,884) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Adjustments to reflect effective rate 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 IRPJ and CSLL on permanent additions and exclusions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Donations (702) (626) (1,100) (902) (3,284) (631) (3,760) (1,193) Non-deductible losses 0.00 0.00 0.00 0.00 (54) (78) (54) (78) Equity accounting result 89,197 64,973 196,049 171,589 14,255 5,094 14,134 5,442 Other (187) 134 (449) (147) (108) (429) (838) (2,078) Deferred and unrecognized IRPJ & CSLL 13,674 123 0.00 (5,062) 9,499 (3,251) (5,330) (10,442) (Addition) Reversal of permanent differences (20,942) 0.00 (20,942) 0.00 (20,942) 0.00 (20,942) 14 34.1 (24) 0.00 (24) 0.00 2,676 0.00 2,757 30,690 Adjustments from prior accounting years Deemed profit adjustment 0.00 0.00 0.00 0.00 (411) (1,432) (1,793) (2,357) Tax incentives 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 SUDAM / SUDENE 0.00 0.00 0.00 0.00 20,805 19,751 47,809 51,756 Other 0.00 0.00 0.00 0.00 1,125 931 2,571 2,473 IRPJ and CSLL expenses 538 542 1,092 1,085 (104,471) (79,551) (243,746) (175,657)

Effective rate -0.23% -0.29% -0.22% -0.22% 27.74% 27.18% 29.78% 23.90%

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34.1 Adjustments from prior fiscal years Of the amount of R$ 2,757 on June 30, 2020, R$ 2,700 refers to the recalculations of the SUDENE Exploration Profit incentive, related to the years 2015–2018 for the subsidiary EDP Espírito Santo. 35 Earnings per share The basic earnings per share is calculated based on net income for the year attributable to the Company's shareholders and the weighted average value of common shares outstanding in the respective year. Diluted earnings per share is calculated by the same indicators, and the average of free- float shares adjusted by instruments potentially convertible into share, with diluting effect, in accordance with CPC 41 - Earnings per share. The Company created the Share-Based Payment Plan, which grants future shares of the Company to its beneficiaries. Therefore, for calculating the diluted earnings per share the estimated amounts of these grants on the closing date of these financial statements were considered. The calculation of "basic and diluted" earnings per share is presented below:

Parent Company and Consolidated Changes in the period Accumulated in the period 04/01/2020– 04/01/2019– 01/01/2020– 01/01/2019– Basic earnings 06/30/2020 06/30/2019 06/30/2020 06/30/2019 Net income for the period attributable to shareholders 237,238 188,960 508,273 484,595 Weighted average of the number of common shares with controlling shareholders (thousand) 604,877 605,184 604,877 605,184 Basic earnings per share (reais/share) 0.39221 0.31224 0.84029 0.80074

Diluted earnings Net income for the period attributable to shareholders 237,238 188,960 508,273 484,595 Adjustment to net income for the period available to preferred shares considering the potential increment of common shares as result of incentive and retention plans 392 668 (1,756) (2,147) Net income for the adjusted period attributable to shareholders 237,630 189,628 506,517 482,448 Weighted average of the number of common shares with controlling shareholders (thousand) 604,877 605,184 604,877 605,184 Potential increment to common shares based on incentive and long-term retention plans 799 676 799 676 Weighted average of the adjusted number of common shares with controlling shareholders (thousand) 605,676 605,860 605,676 605,860 Diluted earnings per share (reais/share) 0.39234 0.31299 0.83628 0.79630 Diluted check 0.4439 0.4833 * The number of common shares does not include treasury shares.

36 Financial instruments and risk management The Company and its subsidiaries maintain operations with financial instruments. The Management of these instruments is executed by means of operating strategies and internal controls aiming to ensure credit, liquidity, safety and profitability. The contracting of financial instruments with hedging objectives is performed by means of a periodic analysis of the exposure to the financial risks (foreign exchange, interest rate etc.), which is included in regular risk reports to the Management. In compliance with the Financial Risk Management Policy of Grupo EDP - Energias do Brasil, and based on periodic analyses con-substantiated by the risk reports, specific strategies are defined for the mitigation of financial risks, which are approved by Management, for the effective operation of the strategy. The control policy involves the permanent monitoring of the conditions contracted versus the conditions in force in the market through operating systems integrated into the SAP platform. The Company and its subsidiaries do not invest in derivatives or any other risk assets on a speculative basis. The results obtained from such operations are consistent with the policies and strategies defined by management. Management of the risks associated with these operations is performed through the application of policies and strategies defined by Management and include the monitoring of levels of exposure of each market risk, forecasts of future cash flow and the establishment of exposure limits. This policy also determines that the updating of information in operating systems, as well as the confirmation and effective operation of transactions with the counterparties, shall be performed based on the appropriate segregation of duties. 36.1 Financial instruments Financial instruments are defined as any agreement that creates a financial asset for the entity, and a financial liability or equity instrument for another entity. These financial instruments are immediately recognized on the negotiation date, that is, when the obligation or right is formalized, and are initially recorded at fair value plus or less any directly attributable transaction costs. Financial instruments are written off when the contract rights to cash flow expire, that is, when the end of the right or obligation to receive or deliver cash or membership certificate is certain. In this situation, Management, based on consistent information, records the settlement. The recognition may be equity instrument due to cancellation, payment, receipt, transfer or when the debts expire.

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36.1.1 Classification of financial instruments Classification and measurement of financial assets and liabilities are as follows:

Parent Company Fair value Book value Note Levels 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Financial assets Fair value through profit or loss At initial recognition or subsequently Cash and cash equivalents 6 Interest earning bank deposits I Level 2 419,605 646,001 419,605 646,001 0 419,605 646,001 419,605 646,001 Amortized cost A Cash and cash equivalents C 6 0.00 0.00 0.00 0.00 0.00 Cash and banks C Level 2 3,209 2,478 3,209 2,478 Securities receivable S 0.00 Level 2 26,881 25,815 26,881 25,815 Loans receivable L 12 Level 2 372,138 225,788 372,138 225,788 Pledges P 0.00 Level 2 264 264 264 264 Other receivables - Related parties O 12 Level 2 21,374 27,485 21,374 27,485 0 423,866 281,830 423,866 281,830 0 843,471 927,831 843,471 927,831 Financial liabilities F Amortized cost A Suppliers S 23 Level 2 19,008 13,970 19,008 13,970 Debentures D 24 Level 2 539,102 534,166 499,507 494,537 Other accounts payable - Related Parties O 12 Level 2 43,626 46,013 43,626 46,013 Leases and rentals L 15.7 Level 2 1,834 4,965 1,805 4,965 0 603,570 599,114 563,946 559,485

Consolidated Fair value Book value Note Levels 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Financial assets Fair value through profit or loss At initial recognition or subsequently A Cash and cash equivalents 6 Interest earning bank deposits I Level 2 2,665,506 2,198,069 2,665,506 2,198,069 Indemnifiable financial asset - Distribution I 20 Level 3 3,147,051 3,000,631 3,147,051 3,000,631 Securities S 7 Level 2 328,192 135,192 328,192 135,192 Future commitment contract F 15.8 Level 3 58,017 0.00 58,017 0.00 0 0.00 6,198,766 5,333,892 6,198,766 5,333,892 Amortized cost Cash and cash equivalents C Cash and banks C 6 Level 2 270,143 440,541 270,143 440,541 Accounts receivable A 8 Level 2 2,516,606 2,728,796 2,516,606 2,726,480 Income receivable I Level 2 3,429 4,475 3,429 4,475 Loans receivable L 12 Level 2 27,585 26,186 27,585 26,186 Pledges P 0.00 Level 2 151,753 146,517 151,753 146,517 Securities S 7 Level 2 1,859 1,827 1,859 1,821 Sectorial financial assets S 9 Level 2 362,483 359,409 362,483 359,409 Other receivables - Related parties O 12 Level 2 12,365 16,771 12,365 16,771 0 0.00 3,346,223 3,724,522 3,346,223 3,722,200 0 0.00 9,544,989 9,058,414 9,544,989 9,056,092

Consolidated Fair value Book value Note Levels 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Financial liabilities F 0.00 0.00 0.00 0.00 0.00 Fair value through profit or loss F 0.00 0.00 0.00 0.00 0.00 At initial recognition or subsequently A Derivatives D Level 2 1,680 0.00 1,680 0.00 Future commitment contract F 15.8 Level 3 40,532 0.00 40,532 0.00 0 0.00 42,212 - 42,212 - Amortized cost A 0.00 0.00 0.00 0.00 Suppliers S 23 Level 2 1,727,019 2,104,901 1,727,019 2,104,901 Debentures D 24 Level 2 5,811,433 6,626,127 5,656,450 6,187,721 Use of Public Property U 0.00 Level 2 293,675 285,703 331,815 324,091 Refund for unavailability R 28 Level 2 9,595 62,622 9,595 62,622 L 25 Loans, financing and debt charges o 0.00 0.00 0.00 0.00 0.00 Domestic currency L Level 2 3,476,093 2,244,557 3,494,870 2,277,117 Other accounts payable - Related Parties O 12 Level 2 44,801 60,846 44,801 60,846 Leases and rentals L 15.7 Level 2 93,056 96,565 84,641 96,565 Environmental permits E Level 2 113,663 110,583 114,675 111,581 Sectorial financial liabilities S 9 Level 2 2,077,330 2,099,003 2,077,330 2,099,003 0 0.00 13,646,665 13,690,907 13,541,196 13,324,447 13,688,877 13,690,907 13,583,408 13,324,447

36.1.2 Derivative financial instruments A derivative financial instrument may be identified provided that: (i) its value is influenced by fluctuation of financial instrument rate or price; (ii) does not require initial investment or investment is much lower that it would be in similar contracts; and (ii) they will always be settled in a future date. Only if all those characteristics are met can a financial instrument be classified as a derivative. Derivative financial instruments are recognized at their fair values, with gains and losses resulting from this revaluation being recorded in income for the year, except when derivative is classified as cash flow hedge, and gains and losses recorded in Other Comprehensive Income in shareholders’ equity. Transactions with derivatives in the consolidated refer to subsidiaries EDP São Paulo and Porto do Pecém. Below table containing key information about the derivatives of subsidiaries:

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Effects on Notional USD Notional - R$ Fair value income (loss) 01/01/2019– Description Subsidiary Counterparty Maturity Position 06/30/2020 12/31/2019 06/30/2020 12/31/2019 06/30/2020 06/30/2019 Swap Libor 3M + Assets 0.00 10,129 0.00 0.00 0.00 (1,326) EDP São 09/04/2015– 1.84% p.a. Citibank N.A. CDI + 1.20% Liabilities Paulo 09/04/2019 0.00 0.00 0.00 (37,500) 0.00 461 p.a. - 10,129 - (37,500) - (865)

Libor 6M + 2.50 Assets 0.00 0.00 0.00 0.00 0.00 3,597 Porto do 12/09/2016– % p.a. General cash Pecém 12/06/2019 CDI + 2.73% Liabilities 0.00 0.00 0.00 0.00 0.00 (6,659) p.a. - - - - - (3,062) NDFs Call Porto do 04/06/2020– BRL/USD 0.00 0.00 0.00 0.00 0.00 0.00 Citibank Sale Pecém 10/01/2020 5.2902 750 0.00 4,105 0.00 287 0.00 (750) - (4,105) - (287) - Put Options Call Porto do 04/06/2020– BRL/USD 0.00 0.00 0.00 0.00 0.00 0.00 Citibank Sale Pecém 11/03/2020 5.2927 974 0.00 5,335 0.00 155 0.00 (974) - (5,335) - (155) -

Call Porto do 04/06/2020– BRL/USD 0.00 0.00 0.00 0.00 0.00 0.00 Itaú Sale Pecém 12/01/2020 5.2940 2,215 0.00 12,131 0.00 358 0.00 (2,215) - (12,131) - (358) -

Call Porto do 04/06/2020– BRL/USD 0.00 0.00 0.00 0.00 0.00 0.00 Citibank Sale Pecém 01/04/2021 5.3076 4,902 0.00 26,839 0.00 745 0.00 (4,902) - (26,839) - (745) -

Call Porto do 04/06/2020– BRL/USD 0.00 0.00 0.00 0.00 0.00 0.00 Citibank Sale Pecém 02/01/2021 5.3289 1,009 0.00 5,527 0.00 135 0.00 (1,009) - (5,527) - (135) - Total (9,850) 10,129 (53,937) (37,500) (1,680) (3,927)

36.1.2.1 Sale options - Porto do Pecém Put-option contracts guarantee unto the buyer or holder thereof the right to sell a particular currency/stock/index/commodity at an exercise price (strike price) determined on an exercise date. On April 6, 2020, Porto de Pecém contracted derivative transactions to mitigate the risk of pass-through mismatching between variable income and the cost of acquiring coal stock. Among other factors, the variable income is measured by CVU, which has as variables the calculation of coal in dollar (imported mineral coal) and the USD/BRL exchange rate. Company’s strategy was to reduce the exposure of exchange variable, once that, according to the formula applied by the regulator, the appreciation of Reais against Dollars decreases the CVU value, and, accordingly, decreases the amount of Variable Income. 36.1.2.2 Non-Deliverable Forward (NDF) - Porto do Pecém In April 2020, the subsidiary Porto do Pecém contracted derivative instruments for the sale of NDF in the total amount of USD 10.3 million, with terms in line with the plant’s operating forecast. 36.2 Risk management The EDP - Energias do Brasil risk management policy covers all its business units and is aligned with the EDP Group's strategy in its operations worldwide. The Risk Committee shall ensure the governance of the process and liaise between top management and routine operation. Its function is to manage and oversee all risk factors that may cause impacts in the activities and results of the Company and its subsidiaries, and propose methodologies and improvements to the management system. Since 2006, Grupo EDP – Energias do Brasil has developed processes for monitoring and evaluating corporate risks. Starting in 2010, new methods have been created, as well as a new risk dictionary, consolidated in 2011 as a Corporate Risk Standard, which has kept up-to-date ever since. Corporate risk management is based on the best governance models, such as COSO ERM (Committee of Sponsoring Organizations of the Treadway Commission) and ISO 31000. Integrated risk management acts as a facilitator in the process of integrated risk management, helping to identify, classify, assess and manage risks, aimed at ensuring that the various risks inherent to each areas of the company are managed by the respective managers, and periodically reported to the Executive Board of the Company and subsidiaries. The Risk Committee is composed of three Risk Officers, separated by nature of the risks (Strategic, Energy/Regulatory, Financial and Operational) and by the Executive Board. The Risk Management department prepares periodic reports for the Audit Committee to monitor activities; additionally, following best governance practices and aligned with the “three lines of defense” model, the Compliance and Internal Audit duties were segregated into two different divisions. Additionally, and in order to reinforce the Risk Management model of EDP - Energias do Brasil, a new Risk and Safety Management department was created. 36.2.1 Market risk The market risk represents the possibility of losses due to the fluctuations of variables that affect market prices and rates. These fluctuations impact virtually all segments, thus, representing financial risks. Debentures and Loans and financing raised by the Company and its subsidiaries, presented in notes 24 and 25 have contract rules for financial liabilities substantially linked to these exposures. On June 30, 2020, the Company and its subsidiaries are subject to market risks associated to CDI, TJLP and IPCA. It should consider that the Company and its subsidiaries are exposed to Selic rate and inflation fluctuations, which may lead to a higher cost in these operations. One of the goals of the Financial risk management policy of Grupo EDP - Energias do Brasil is to hedge assets and liabilities, minimizing exposure to market risks, mainly in connection with interest rate, price indexes and currency fluctuations. The CDI (Certificate of Interbank Deposit), IPCA (Extended Consumer Price Index) and TJLP (Long-term Interest Rate) debt indices reflect the effects of inflation either directly or indirectly. On the other hand, the indices that adjust the income of the subsidiaries are also related to changes in inflation (IGP-M and IPCA). Therefore, the changes in debts incurred with the above indices tend to be protected by the changes in income. EDP São Paulo and EDP Espírito Santo are exposed to the risk of currency exchange rate pegged to the US Dollar, through the payments of energy purchased from Itaipu. However, changes in current exchange rate are transferred to the consumer in full in the tariff through the CVA mechanism. Even with the depreciation of Brazilian Real before Dollar, raising and maintenance of loans linked to Dollar are considered as favorable, given interest rates offered in the foreign market are lower to the rates of domestic market. In addition, the exchange rate risk in foreign currency transactions is considered. In an economy where exchange rate fluctuation is very high, this exposure is a relevant factor to analyze the possibility of a transaction.

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With the COVID-19 pandemic (Note 5), the Company’s Management assessed its main exposures and concluded that the significant risks are controlled for the period, based on the aforementioned reasons. 36.2.1.1 Sensitivity analysis In compliance with CVM Instruction 475/08, the Company and its subsidiaries conduct the sensitivity analysis of their financial instruments, including derivatives. This sensitivity analysis is intended to measure the impact of changes in market variables on each financial instrument. However, settling the transactions involving such estimates may result in sums different from those estimated, owing to the subjectivity contained in the procedure used to prepare these analyses. Information in the chart demonstrates the impact of each risk change in the results of the Company and its subsidiaries. In the chart below, all financial instruments mentioned are presented in Note 36.1 which are exposed to indices, with fluctuations in interest rates and other indices up to the maturity of the transactions. The probable scenario adopted by the Company was based mainly on macroeconomic assumptions obtained from the Focus report of the Central Bank of Brazil, Scenarios II and III consider a risk increase of 25% and 50%, respectively, and Scenarios IV and V consider a risk reduction of 25% and 50%, respectively.

Parent Company Aging - Probable scenario Scenario (I) Scenario (II) Scenario (III) Scenario (IV) Scenario (V) Balance of increased Increased Decreased Decreased Operation Riskexposure Up to 1 year 2–5 years >5 years Probable risk risk by 50% risk by 25% risk by 50% Interest earning bank deposit - CDB CDI 419,605 4,713 0.00 0.00 4,713 1,175 2,350 (1,177) (2,354) Pledges and restricted deposits CDI 264 24 0.00 0.00 24 16 33 (16) (32) Loans receivable - Loan CDI 372,138 6,699 21,329 36,582 64,610 21,493 45,573 (19,161) (36,223) Financial instruments – assets CDI 792,007 11,436 21,329 36,582 69,347 22,684 47,956 (20,354) (38,609) Financial instruments – assets IPCA 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Debentures IPCA (501,867) (48,260) (26,858) 0.00 (75,118) (5,149) (10,376) 5,071 10,066 Financial instruments - liabilities IPCA (501,867) (48,260) (26,858) - (75,118) (5,149) (10,376) 5,071 10,066

Consolidated Aging - Probable scenario Scenario (I) Scenario (II) Scenario (III) Scenario (IV) Scenario (V) Balance of increased Increased Decreased Decreased Operation Riskexposure Up to 1 year 2–5 years >5 years Probable risk risk by 50% risk by 25% risk by 50% Interest earning bank deposit - CDB CDI 2,665,159 30,624 41 0.00 30,665 7,648 15,295 (7,656) (15,319) Investment Funds CDI 347 45 0.00 0.00 45 12 23 (11) (23) Pledges and restricted deposits CDI 151,594 2,088 1,594 8,250 11,932 4,769 10,584 (3,918) (7,144) Securities CDI 330,051 12,303 54,000 8,250 74,553 20,466 41,701 (19,716) (38,701) Loans receivable - Loan CDI 27,585 7,075 21,379 36,582 65,036 21,599 45,786 (19,267) (36,436) Financial instruments – assets CDI 3,174,736 52,135 77,014 53,082 182,231 54,494 113,389 (50,568) (97,623) Debentures CDI (2,310,234) (46,871) (115,797) 0.00 (162,668) (37,101) (68,930) 36,982 74,121 Loans and financing - CCB CDI (100,262) (3,233) 0.00 0.00 (3,233) (349) (698) 349 699 Loans and financing - NP CDI (1,062,960) (39,438) (42,190) 0.00 (81,628) (15,977) (32,317) 15,621 30,892 Financial instruments - liabilities CDI (3,473,456) (89,542) (157,987) - (247,529) (53,427) (101,945) 52,952 105,712 (298,720) (37,407) (80,973) 53,082 (65,298) 1,067 11,444 2,384 8,089

Loans and financing - BNDES TJLP (221,102) (16,001) (23,125) 0.00 (39,126) (5,889) (11,713) 5,953 11,972 Financial instruments - liabilities TJLP (221,102) (16,001) (23,125) 0.00 (39,126) (5,889) (11,713) 5,953 11,972 Loans and financing - BNDES TJLP (741,069) (51,093) (113,367) (4,736) (169,196) (26,221) (52,157) 26,514 53,327 Derivative financial instruments TJLP (741,069) (51,093) (113,367) (4,736) (169,196) (26,221) (52,157) 26,514 53,327 (962,171) (67,094) (136,492) (4,736) (208,322) (32,110) (63,870) 32,467 65,299 Debentures IPCA (3,237,211) (344,718) (490,151) (890,186) (1,725,055) (441,737) (944,153) 389,459 734,265 Loans and financing - BNDES IPCA (384,471) (41,008) (71,967) (67,766) (180,741) (32,720) (70,234) (14,450) 53,942 Financial instruments - liabilities IPCA (3,621,682) (385,726) (562,118) (957,952) (1,905,796) (474,457) (1,014,387) 375,009 788,207 (3,621,682) (385,726) (562,118) (957,952) (1,905,796) (474,457) (1,014,387) 375,009 788,207

The futures curves of the financial indicators CDI (Interbank deposit certificate), TJLP (Long-term interest rate) and National Extended Consumer Price Index (Índice Nacional de Preços ao Consumidor Amplo - IPCA) are as projected by the market and are aligned with the expectations of the Management of the Company and its subsidiaries. The indicators had their ranges as shown below: CDI 1.5–5.6% p.a.; TJLP 4.8–5.1% p.a.; and IPCA 2.2–6.5% p.a. 36.2.2 Liquidity risk Liquidity risk relates to the capacity to settle its liabilities of the Company and its subsidiaries. In order to determine the financial capacity to meet the commitments assumed, the maturities of funds raised and other liabilities are also disclosed. More detailed information on debentures and loans raised by the Company and its subsidiaries are presented in notes 24 and 25. The management of the Company and its subsidiaries uses only credit lines that allow operating leverage. This premise is reaffirmed by the characteristics of the funds effectively raised. The most expressive financial assets of the Company and its subsidiaries are presented in captions: (i) Cash and cash equivalents (Note 6) - the Company and its subsidiaries have in cash an immediately available amount and cash equivalents, which are interbank funds applied promptly convertible into known cash amounts; (ii) Securities (Note 7) refer to investment in investment fund, with daily liquidity and variable yield, with its portfolio of assets linked to Treasury Bills – LFT, and which have extremely low credit risk and short-term maturity; (iii) Accounts receivable (Note 8), balances comprise the estimated flow of receivables; (iv) Indemnifiable financial assets (Note 20) whose balance presented in distribution subsidiaries corresponds to the amount receivable from the Concession Grantor at the end of the concession and it is measured at the new adjustment value; and (v) Financial assets per industry (Note 9) are homologated by the Concession Grantor and received through tariff in subsequent tariff adjustments or reviews. The liquidity risks attributed to Debenture and loans and financing accounts refer to future interest, are consequently not accounted for, and are shown in note 37.1. The Company and its subsidiaries also manage the liquidity risk by continuously monitoring expected and real cash flows, as well as the maturity analysis of its financial liabilities. The table below details the contractual maturities of the financial liabilities recorded on June 30, 2020, including principal and interest, considering the closest date on which the Company and its subsidiaries expect to pay off the respective liabilities.

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Parent Company 06/30/2020 12/31/2019 Up to 1 month 1–3 months 3–12 months 1–5 years > 5 years Total Total Financial liabilities Suppliers 0.00 0.00 19,008 0.00 0.00 19,008 13,970 Other accounts payable - Related Parties 0.00 0.00 38,746 4,880 0.00 43,626 46,013 Debentures 68,865 17,490 164,808 248,344 0.00 499,507 494,537 Leases and rentals 1,125 482 69 129 0.00 1,805 4,965 69,990 17,972 222,631 253,353 - 563,946 559,485

Consolidated 06/30/2020 12/31/2019 Up to 1 month 1–3 months 3–12 months 1–5 years > 5 years Total Total Financial liabilities Suppliers 1,079,244 94,783 552,992 0.00 0.00 1,727,019 2,104,901 Other accounts payable - Related Parties 0.00 0.00 42,864 (960) 2,897 44,801 60,846 Debentures 73,225 113,438 1,151,978 3,500,678 817,131 5,656,450 6,187,721 Loans, financing and debt charges 169,648 44,618 1,448,803 1,279,247 552,554 3,494,870 2,277,117 Derivatives 0.00 0.00 1,680 0.00 0.00 1,680 - Future commitment contract 95 4,626 35,811 40,532 - Use of Public Property 2,514 4,993 22,836 128,056 173,416 331,815 324,091 Refund for unavailability 0.00 0.00 9,595 0.00 0.00 9,595 62,622 Leases and rentals 23,145 9,200 4,732 35,301 12,263 84,641 96,565 Environmental permits 9,861 53,285 17,717 33,812 0.00 114,675 111,581 Sectorial financial liabilities 0.00 0.00 0.00 2,077,330 0.00 2,077,330 2,099,003 1,357,732 324,943 3,289,008 7,053,464 1,558,261 13,583,408 13,324,447

36.2.2.1 Overcontracting risk As provided in the electric sector’s regulation, especially in Decree 5163/04, if the contracted energy is within the limit of up to 5% above the total demand of the distributor, full transfer to the cost incurred with the purchase of energy and the resulting settlement of spot market price (PLD). However, when the distributor exceeds such limit, this having occurred voluntarily, it is exposed to the change between the purchase and selling price of the surplus amount in the short-term market. The strategy for contracting energy from distributors aims at assuring that the contract level remains in the range between 100% and 105%, risks with energy purchase to serve the captive market. For such, each process of the decision on the energy purchase declaration amount in auction and interest in Surplus and Deficit Offsetting Mechanism - MCSD use statistical models to make projections of several consumption scenarios, in which there is correlation with climate, economic and tariff variables, besides streamlining models that aims at minimizing cost, and risk of penalty and non- transfer of tariffs. In the current regulation, the backed domestic energetic system expansion is guaranteed by the long-term energy contracting by the distributors, through projection of its captive market, with three to six years in advance in relation to the acquired electric energy supply, (amended by Decree 9143/17) that is, the decisions on contracts use long-term economic projections that in situations of normality do not present great changes. Amount of contract commitments for the purchase of future energy entered into up to June 30, 2020 are presented in Note 37.1. In the current scenario, besides the drop in consumption caused by an adverse and unpredictable context with three to six years in advance, the strong increase in the regulated market tariffs, in the face of a low price in the free market caused many customers to migrate from the loyal environment to the free one, motivated by cost reduction in energy purchase. Both factors took the distributors to a generalized overcontracting scenario. In order to mitigate the risks of over and undercontracting (exposure), there are instruments provided in the regulation so that distributors may increase or reduce the contracted energy volume, that is, manage their contract portfolios. They are: • Increase in the contracting level: by means of the contracting in Auctions A-7, A-6, A-5, A-4, A-3, A-2, A-1, A-0, of Alternative Sources (amended by Decree 9143/17), of Adjustment, and also through participations in the Surplus and Deficit Offsetting Mechanism (MCSD) of Existing Energy and new energy with deficit declaration; • (i) Reduction in the contracting level by reduction in the volumes of Energy Trading Contracts in the Regulated Environment (CCEAR) for Existing Energy per quantity, with annual reduction of up to 4% of the contracted volume by market changes; (ii) a statement less than 96% of the restitution amount in Auctions A-1 (amended by Decree 8828/16); (iii) reduction in energy agreements that exist due to the migration number of conventional and special consumers (Provided by Normative Resolution 726/2016) to the Free Trade Market (ACL); (iv) bilateral agreements; (v) participation in the MCSD's with plenty statement, and (vi) sale of energy to the ACL through the MVE. With the publication of Law 12783/13, which dealt with the extension of the electric energy sector concessions, the agents that own hydroelectric power plants which concession term end in up to five year could request the concession renewal, submitting to the Physical Guarantee Quotas regime, allocated to the distributors by means of the Physical Guarantee Quotas Contracts - CCGFs. So, from 2013, the CCGFs replaced part of the CCEARs for Existing Energy of the distributors. However, to the CCGFs no prerogative of contracted volume reduction was provided so that the distributor could manage its contracting level. With this change, foreign to the management of distributors, this segment no longer had enough mechanisms for protecting itself against consumption reduction and migration of customer to free environment. Namely, then it could no longer participate in the MCSD 4%, or the Free Exchanges MCSD and the Monthly MCSD. So, it could no longer make volume reductions in the CCEARs of Existing Energy, as provided in the Law 10848/04 and in Article 29 of Decree 5163/04. Besides the Physical Guarantee Quotas Contracts (CCGFs) that do not represent a prerogative for reducing the contracted volume, the distributors’ flexibility loss in the management of its contract surplus was powered by the introduction of the CCEARs of Existing Energy by Availability in their portfolios, which also do not provide specific contractual clause that allows the reduction in the contracted amount. In 2016 the Technical Note 109/2016 proposed the improvement in the Regulatory Resolution 693/2015 allowing the creation of the MCSD of Energia Nova as an additional mechanism so that both distributors and generators could cancel the contract of energy in the regulated environment. Recently, in view of the Regulatory Resolution 833/2018, the Surplus Sale Mechanism - MVE was regulated as additional tool for managing energy surplus to distributors. However, this new regulation also limited the efficiency of the MCSD Energia Nova and the bilateral contracts in the reduction of contracting level, allowing the use of such mechanisms only with plants that are not in commercial operation. With the publication of Decree 9143/17, the involuntary contractual exposures of distributors started to be recognized whenever it was noted the condition of maximum effort by the agent, in view of the following: (i) frustrated purchase of electric energy in Auctions for purchase; (ii) extraordinary and unpredictable events arising from events beyond the will of the selling agent, recognized by ANEEL; (iii) changes in the distribution of the CCGFs, energy availability and potency of Itaipu Binacional, PROINFA and, from the year 2013, of Usinas Angra 1 and Angra 2; and (iv) exercise of the purchase option by free and special consumers. However, despite the involuntary exposure is recognized, the criteria for fulfillment of the condition of maximum effort by the distributor are in the final stage for verification by ANEEL for the 2016 and onwards.

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With the COVID-19 scenario (Note 5.4.1.2), there is a probable and exceptional reduction in the electricity distribution market for the year 2020, thus causing over-contracting of the contracted energy. Decree 10.350 of May 18, 2020 amended Decree 5.163/2004, Art.3, §7 by adding text stipulating that the load reduction resulting from the effects of the aforementioned pandemic, determined per the ANEEL regulation, shall be considered as involuntary contractual exposure of electricity distributors. In this context, ANEEL is expected to define – in specific regulations – the assessment of involuntary overcontracting by such companies, as well as possible additional adjustments to the economic balance of concession contracts. According to Resolution 885/2020, Art. 15, §1, a Public Consultation will be initiated to deal with these matters no later than August 22, by the Regulatory Agency (60 days after publication of the Resolution). The overcontracting of energy for the period of June 2020 had a negative impact of R$ 25,117 on the results of EDP São Paulo and of R$ 21,100 at EDP Espírito Santo, including the COVID-19 effects. 36.2.2.2 Early maturity of debts The Company and its subsidiaries have loan, financing and debenture agreements with covenants usually applicable to these types of operations, related to compliance with economic and financial indexes, cash generation, among others. Covenants are financial indicators that control the financial health of the Company and its subsidiaries, as required by fund raising contracts. Non- compliance with covenants of debt agreements may result in an immediate disbursement or early maturity of a liability with defined flow and periodicity. The ratio of covenants by agreement appears described individually in notes 24 and 25. Up to June 30, 2020, all covenants of contracted liabilities were fully complied with. In addition to controlling the covenants linked to liquidity risk, there are contracted guarantees (Note 37.2) for the headings of Loans, Financing and Debentures. Those contractual guarantees are the maximum that the Company and its subsidiaries may be required to settle, in accordance with the terms of the financial guarantee agreements, if the full guaranteed amounts are put to execution by the creditors for lack of payment. For the account of purchase of power, the guarantees are mostly tied to the Company’s receivables, which may undergo changes as a result of possible losses of credit in these receivables. 36.2.3 Hydrologic risk Generation The power sold by the subsidiaries depends on the hydrological conditions. In addition, revenue from the sale is linked to the assured energy, whose volume is determined by the regulatory body and is included in the concession agreement. Cyclical conditions system in recent years, with low flow rates and low storage hydroelectric, has caused a significant decrease in energy production with hydropower and increasing costs in purchasing power. Mitigation of this risk is through the Energy Reallocation Mechanism (MRE), which is a financial mechanism of sharing hydrologic risk among participants plants of the National Interconnected System - SIN operated by the National System Operator - ONS. However, in extreme moments of low storage, MRE exposes the subsidiaries to one apportionment based on PLD, generating an expenditure with GSF for hydro generators. In order to reduce the exposure to this risk, generation accepted the proposal to renegotiate the hydrologic risk for energy amount contracted at ACR through transfer of 92% (valid for UHE Luiz Eduardo Magalhães (Investco and Lajeado)) and transfer of 94% (valid for UHE Mascarenhas (Energest)) of this remaining hydrologic risk to CCRBT (tariff flag centralizing account) through premium payment (Note 15.3). Additionally, anticipating the scenario of deterioration of the PLD and GSF as a result of the worsening of the Brazilian hydrological scenario, the generation subsidiaries implemented several initiatives in order to strengthen strategies to protect the impacts caused by high energy prices on the free market, increasing the share of decontracted energy in its portfolio. Distribution The Brazilian energy matrix is predominantly hydric and a prolonged drought would reduce the volume of water in the reservoirs of the hydroelectric power plants, which also cause a electric power rationing and an increase in the purchase cost of energy in the short term market and the increase of electric system charges as a result of the dispatch of the thermoelectric plants, generating a cash need and as a result, from future tariff readjustments for the economic-financial balance of the Concession Agreement of distribution subsidiaries. As a tool to monitor the risk of rationing, the distribution subsidiaries use the Energy Risk Subcommittee which has the following practices: (i) assessment of the energy supply and demand scenario in different regions of operation, the macro and microeconomic variables and the specificities of each market, in a horizon of five years; (ii) anticipation of potential impacts on the generation of electricity to ensure the supply of power; (iii) minimizing impacts on revenue; and (iv) avoid shortages at the Concessionaires. 36.2.4 Credit risk Credit risk includes the possibility that the Company may not be able to realize their rights. This description is mainly related to the following captions: • Accounts receivable In the electrical power industry, the operations carried out are reported to the regulatory agency, which maintains updated information on power volume produced and consumed. Power is traded through auctions, contracts, among other mechanisms, bringing reliability and control on default among sectorial participants. The priority of Concession Agreements for power distribution is to serve the market without excluding low revenue population and areas with lower population density. Thus, accepting and serving these new captive consumers that reside in the concessionaire's operating area is a standard of the concession agreement. Thus, for the distribution of electricity the financial instrument with the ability to expose the Company to credit risk is accounts receivable from consumers. However, the subsidiaries of distribution prepare comprehensive studies to determine the estimated loss for these assets. The main tool used to mitigate the risk of non-realization of accounts receivable from consumers is to suspend power supply to consumers in default. Before this stage, the subsidiaries use many collection methods, such as administrative collection, notice in the energy bill, and by SMS, protest in protest offices, credit restriction at credit protection companies, among others. The subsidiaries offer to consumers several communication channels, as follows call centers, service stores and Internet, application, besides the realization of fairs for payment agreements. As mentioned in Note 5.4.1.1, on March 24, 2020, Normative Resolution 878 prohibited the suspension of electricity supply (power shut-off) for certain consumption classes. Accordingly, the distribution subsidiaries observed an increase in default compared to the payment history and, consequently, increased the forecast of expected losses for these receivables using parameters from the Central Bank’s default indicator, calculated by specialized consultants (Note 8). Furthermore, with a view to maintaining the economic and financial balance of the concession, ANEEL’s regulations provide for the transfer of the sum of uncollected revenue to the tariffs, after the 5-year collection period, pursuant to the regulations in force through PRORET submodule 2.2. Regarding generation subsidiaries, the risk arising from the possibility of subsidiaries sustaining losses as a result of experiencing difficulty receiving amounts billed to its customers, is considered low according to the contractual guarantees presented in the scope of energy agreements in the Regulated Trading Environment. Regarding the subsidiaries of trading and services, the risk arising of the subsidiaries sustaining losses as a result of experiencing difficulty receiving amounts billed to its customers, is also considered low. The Company and its subsidiaries in these segments have a policy focused on credit risk mitigation, which consists of identifying the credit rating of the proponent customer, and a grade is assigned to the financial health of the counterparty (separated into A, B, C, D and E) which takes into account, among other aspects, the analysis of the financial statements of the counterparty associated with a probability of default. For each credit rating, maximum terms of contracts and financial guarantees are established, and the lower the counterparty’s rating, the shorter the contract terms and the more liquid the financial guarantees will be. The credits of all these customers and exposure thereof to the various sectors of the economy are evaluated periodically, so as to maintain the diversification of their portfolio and reduce their exposure to risk.

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In relation to the COVID-19 pandemic (Note 5), the distributors and EDP Comercializadora have energy contracts with “free” and “captive” customers, whereby – between March and June – some of these customers requested better payment terms to alleviate the impact on their cash flows and/or triggered the Unforeseeable Events or Force Majeure clause in order to suspend payment of the contracted volume for the duration of the pandemic, and pay only the energy actually measured in the contracts. The Management of subsidiaries carried out a legal assessment indicating that there is no reason for this clause to be activated and, thus, is presenting installment payment proposals to clients. Therefore, for the period, there was no accounting record related to credit risk. • Cash, Cash equivalents, Guarantees and Securities The management of these financial assets is through operating strategies based on corporate policies and internal controls, aimed at assuring liquidity, security and profitability. Specific mitigation strategies of the Financial Risk Management Policy of Grupo EDP - Energias do Brasil are periodically conducted based on risk reports. Decisions about financial investments, also complying with the same policy, establishes conditions and limits of exposure to market risks appraised by specialized agencies. The policy determines levels of concentration of investments at financial institutions in accordance with the bank's rating and the total sum of investments of the Company and its subsidiaries, in order to maintain a balanced proportion that is less subject to losses. Regarding investments related to Bank Deposit Certificates or backed by debentures, the Company and its subsidiaries operate only with financial institutions whose risk rating is at least A by Fitch Ratings (or equivalent to Moody’s or Standard & Poor’s). The following are the amounts of financial investments segregated by risk classification:

Parent Company Consolidated 06/30/2020 12/31/2019 06/30/2020 12/31/2019 Classification of the financial institution AAA 419,605 395,996 2,661,297 1,661,880 AA 0.00 250,005 4,058 535,766 A 0.00 0.00 0.00 53 419,605 646,001 2,665,355 2,197,699

The Risk Management Policy also money to be paid into a Restricted Investment Fund with a portfolio of assets tied to LFTs (floating-rate bonds) issued by the Brazilian Government, or Repurchase agreement backed by Federal Government Bonds, considered a highly–liquid security with an extremely low risk (Notes 6.2 and 7). Management understands that the contracted financial investments do not expose the Company and its subsidiaries to significant credit risks that might generate material losses in the future. • Indemnifiable financial assets The balance refers to the amounts receivable as indemnity from the Concession Grantor and arises from the investments made in the infrastructure of the concessionaire that will not be recovered by the service provision granted up to the concession termination. The concession agreement entitles the Company to indemnity for the infrastructure assets not yet amortized, provided that authorized by ANEEL, and determined in inspection branch procedures. • Concession assets - Transmission The transmission subsidiaries maintain Transmission Service Agreements with the National System Operator - ONS, regulating the provision of their services linked to basic network users, with a bank guarantee clause that ensures payments are received and mitigates the risk of default. • Sectorial financial assets Sectorial financial assets refer to the difference between costs estimated by ANEEL and included in the tariff at the beginning of the tariff period, compared to those that are actually incurred during the tariff period. Annually, ANEEL reviews the tariffs of distribution subsidiaries and include such assets in them. Additionally, the concession agreement also guarantees that the distribution subsidiaries will be indemnified for the outstanding balances of possible shortage of refund for the tariff as a result of termination, for any reason, of the concession. 36.2.5 Regulatory risks Subsidiaries’ activities are regulated and inspected by regulatory agencies (ANEEL, ARSP-ES, ARSESP, etc.) and other bodies related to the sector (MME, CCEE, ONS etc). Grupo EDP – Energias do Brasil is committed to comply with all the regulations issued, therefore, any change in the regulatory environment may affect its activities. The mitigation of regulatory risks is made by monitoring scenarios involving the parties interested in the Company's business. Grupo EDP - Energias do Brasil is engaged in the discussion of themes of its interest, and discloses studies, theses and experiences to opinion leaders. 36.2.6 Operating risk - Porto do Pecém The subsidiary Porto do Pecém has – as an operational risk – the possible shortage of inputs, including coal. The UTE Porto do Pecém uses coal as an input, and usually sourced from mines in Colombia. Its coal purchase contracts are signed for a minimum period of one year, providing for coal sourced from other parts of the world, in addition to the qualified mines in Colombia, in order to mitigate possible production risks, such as labor strikes, weather- or climate-related events, and major contingencies of the mining company. The coal purchase contract is managed so as guarantee speedy decision-making processes regarding coal purchases, given the systemic information, and considering projections of future demand. Water is another input that Porto do Pecém may have a shortage of, due to having its water supplied by the subsidiary of Companhia de Gestão dos Recursos Hídricos (COGERH), a state-owned company that manages the raw water reservoirs and distribution systems of the state of Ceará. Such supply is carried out by means of a contract signed between the parties, which establishes the supply of water for a volume less than or equal to the amount granted, (500 l/s for Pecém I and 250 l/s for Pecém) which is sufficient to meet demand required by the processes of the thermoelectric complex. This contract may be overwritten, pursuant to Law 9433 of January 8, 1997, which deals with the National Water Resources Policy, in article 1 item III, which establishes that, in situations of shortage, the priority use of water resources is human consumption and livestock watering. Thus, due to the water scenario in the state of Ceará, which has been impacted by successive periods of drought that occurred over the last eight years (thereby reducing reservoir levels), some supply sanctions were imposed, as well as the implication of a contingent surcharge in the rates charged by the water utility. Since then, several mitigation actions have been taken by Porto do Pecém, aiming at reducing water consumption as well as favoring the reuse of the wastewater generated by the power generating units. Such actions resulted in a reduction of more than 10% in the water volume consumed by the port complex, and the reuse of nearly 40% of the wastewater generated. Additionally, the subsidiary manages inventories considering minimum and maximum safety limits so that, for any contingencies or changes in future demand, they can be absorbed without major risks. 36.2.7 Capital management The purpose of the Grupo EDP - Energias do Brasil’s capital management is to safeguard business continuity of the Group in order to offer returns to shareholders and benefits to other stakeholders, as well as maintaining an optimal capital structure to reduce such cost and maintain a proper financial liquidity to the Group’s companies. In order to maintain or adjust its capital structure and financial liquidity, Grupo EDP - Energias do Brasil may review its dividend payment policy, return capital to shareholders, issue new shares, make new financing, renegotiate the existing debts or sell assets.

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Regarding the capital structure, the Company monitors the index represented by "Consolidated Net Debt" divided by "Consolidated EBITDA", whose maximum limit is up to 3.5 times. As of June 30, 2020, this ratio was 2.3x.

Consolidated b 06/30/2020 12/31/2019 Total loans and debentures 24 | 25 9,151,320 8,464,838 (-) Cash and cash equivalents 6 (2,935,649) (2,638,610) (-) Securities 7 (328,301) (135,263) (-) Pledges linked to debt (136,683) (133,834) Net debt 5,750,687 5,557,131 Total shareholders' equity 10,535,119 10,331,597 Total capital 16,285,806 15,888,728 Leverage ratio – % 35.31 34.98

37 Contractual commitments and guarantees 37.1 Contractual commitments On June 30, 2020, the Company and its subsidiaries have contractual commitments not recognized in the financial statements, presented by maturity. The contractual commitments of the Company and its subsidiaries referred to in the table above are at present value and essentially reflect agreements and commitments necessary to the normal course of the operating activities of the Company and its subsidiaries, including those contractual commitments beyond the end date of concession, restated at the respective projected rates and adjusted to present value at the rate representing the average cost of capital (WACC) of Grupo EDP Energias do Brasil.

Parent Company 06/30/2020 12/31/2019 July 2020– July 2021- July 2023- June 2021 June 2023 June 2025 As from 2026 Total Total Liabilities with operating leases 116 198 46 0.00 360 - Liabilities for purchases 25,119 19,830 2,211 11 47,171 57,139 Materials and services 25,119 19,830 2,211 11 47,171 57,139 Interest Falling Due Loans, Financing and Debentures 48,260 21,125 2,296 0.00 71,681 103,473 73,495 41,153 4,553 11 119,212 160,612

Consolidated 06/30/2020 12/31/2019 July 2020– July 2021- July 2023- June 2021 June 2023 June 2025 As from 2026 Total Total Liabilities with operating leases 1,918 2,110 124 11 4,163 5,973 Liabilities for purchases 8,127,395 10,708,366 8,414,539 24,149,585 51,399,885 55,631,085 Purchase of energy 5,689,751 8,529,749 6,873,532 22,126,938 43,219,970 45,455,134 Energy connection and transportation charges 746,397 1,380,383 1,249,474 1,930,787 5,307,041 5,496,479 Materials and services 1,691,247 798,234 291,116 66,893 2,847,490 4,657,395 Risk premium - GSF 0.00 0.00 417 24,967 25,384 22,077 Interest Falling Due Loans, Financing and Debentures 578,418 739,654 500,572 758,610 2,577,254 2,380,327 8,707,731 11,450,130 8,915,235 24,908,206 53,981,302 58,017,385

Contractual commitments mentioned in the chart below reflect the same contractual commitments shown above, however, they are adjusted at respective rates on base date June 30, 2020, that is, without projection of correction indices, and are not adjusted at present value.

Parent Company 06/30/2020 12/31/2019 July 2020– July 2021- July 2023- June 2021 June 2023 June 2025 As from 2026 Total Total Liabilities with operating leases 111 222 55 0.00 388 0.00 Liabilities for purchases 23,931 21,669 2,725 19 48,344 50,955 Materials and services 23,931 21,669 2,725 19 48,344 50,955 Interest Falling Due Loans, Financing and Debentures 48,280 22,979 2,871 0.00 74,130 75,081 72,322 44,870 5,651 19 122,862 126,036

Consolidated 06/30/2020 12/31/2019 July 2020– July 2021- July 2023- June 2021 June 2023 June 2025 As from 2026 Total Total Liabilities with operating leases 1,811 2,311 154 18 4,294 5,188 Liabilities for purchases 8,024,023 12,353,423 11,165,594 43,082,891 74,625,931 77,278,346 Purchase of energy 5,669,794 9,872,153 9,103,274 39,928,656 64,573,877 65,747,638 Energy connection and transportation charges 746,394 1,609,758 1,689,036 2,995,846 7,041,034 7,143,090 Materials and services 1,607,835 871,512 372,671 103,542 2,955,560 4,337,567 Risk premium - GSF 0.00 - 613 54,847 55,460 50,051 Interest Falling Due Loans, Financing and Debentures 621,887 788,559 566,334 1,078,327 3,055,107 2,020,811 8,647,721 13,144,293 11,732,082 44,161,236 77,685,332 79,304,345

37.2 Guarantees Parent Company Maximum guaranteed limit Guarantees Type of guarantee 06/30/2020 12/31/2019 Life insurance Shareholder's co-signature 318,192 314,050 (i) Blocked Deposit, (ii) Bank Guarantee and Lawsuits 597,001 579,313 (iii) Insurance bond. Construction performance bond Insurance bond 310,036 312,426 1,225,229 1,205,789

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Consolidated Maximum guaranteed limit Type of guarantee Description 06/30/2020 12/31/2019 Life insurance (i) Shareholder’s guarantee 298,102 287,633 (i) Bank Guarantee, (ii) Insurance bond, (iii) Lawsuits 591,687 566,296 Blocked Deposit. Lease contract Receivables 27,790 31,606 Construction performance bond Insurance bond 308,126 243,723 (i) Blocked Deposit, (ii) Bank Guarantee, (iii) Other Guarantees in receivables and (iv) Insurance 69,343 82,262 bond. 1,295,048 1,211,520

The amounts regarding guarantee for Energy purchase (Note 23), Debentures (Note 24) and Loans, financing and debt charges (Note 25) are presented in their respective notes.

38 Segment reporting A business segment is an identifiable component of the Group engaged in providing an individual product or service of a group of related products and services, and that is subject to risks and benefits that may be distinguished from other business segments. The operating segment information is shown consistently with the internal report supplied to the main operating decision maker. The main operating decision maker, in charge of allocating funds and evaluating performance of operating segments is the Company's Executive Board, in charge of the strategic decision-making of Grupo EDP - Energias do Brasil. Grupo EDP - Energias do Brasil develops a set of power supply activities, with special emphasis on the generation, distribution, transmission and sales of electrical power. Based on internal reports, the Executive Board is responsible for evaluating the performance of several segments and deciding on the allocation of funds to each of the identified business segments. 38.1 Segment characterization The amounts reported for each business segment are the result of the consolidation of subsidiaries and business units within each segment and the cancellation of intra-segment transactions. The column “Holding company” refers to the parent company, and origin of this income is substantially related to the evaluation of investment in subsidiaries, associated companies and jointly-controlled subsidiaries by the equity accounting method, as required by the accounting practices had been adopted in Brazil. 38.1.1 Statement of income Six-month periods ended June 30 2020 Holding Distribution Generation Trading Transmission company Other Elimination Total Revenue 3,740,503 1,336,158 1,823,986 557,222 1,345 23,424 (893,028) 6,589,610 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Cost of production for electricity services Electricity services cost (2,405,477) (522,325) (1,797,607) 0.00 0.00 0.00 890,041 (3,835,368) Cost of production for electricity 0.00 (61,650) 0.00 0.00 0.00 (3,680) 1,613 (63,717) Cost of operation (368,241) (192,110) (3,762) (2,367) 0.00 (4,874) 1,374 (569,980) Cost of service rendered to third-parties (343,818) 0.00 (7) (369,993) 0.00 (6,499) 0.00 (720,317) (3,117,536) (776,085) (1,801,376) (372,360) - (15,053) 893,028 (5,189,382) Gross profit 622,967 560,073 22,610 184,862 1,345 8,371 - 1,400,228 Operating expenses and income Selling expenses (71,462) 0.00 (1,287) 0.00 0.00 (1,055) 0.00 (73,804) General and administrative expenses (141,701) (53,093) (12,350) (7,976) (46,870) (11,152) (27,435) (300,577) Other operating expenses and income (65,903) 659 (88) 12 341 (86) 2,160 (62,905) (279,066) (52,434) (13,725) (7,964) (46,529) (12,293) (25,275) (437,286) Income (loss) from equity interest 0.00 (4,585) (276) 0.00 573,228 0.00 (526,799) 41,568

Income (loss) before financial result and taxes 343,901 503,054 8,609 176,898 528,044 (3,922) (552,074) 1,004,510 Financial result Financial revenue 124,446 25,924 3,997 1,463 17,437 301 (5,821) 167,747 Financial expenses (171,529) (127,490) (3,538) (14,888) (38,300) (3,807) 5,821 (353,731) (47,083) (101,566) 459 (13,425) (20,863) (3,506) - (185,984) Income (loss) before income taxes 296,818 401,488 9,068 163,473 507,181 (7,428) (552,074) 818,526 Income taxes Income tax and social contribution - current (101,804) (83,014) (1,156) (608) (24) (1,093) 0.00 (187,699) Deferred income tax and social contribution 6,835 (15,508) (2,195) (55,090) 1,116 1,699 7,096 (56,047) (94,969) (98,522) (3,351) (55,698) 1,092 606 7,096 (243,746) Net income (loss) for the year 201,849 302,966 5,717 107,775 508,273 (6,822) (544,978) 574,780

Attributable to controlling shareholders 201,849 240,416 5,717 103,818 508,273 (6,822) (544,978) 508,273 Attributable to non-controlling shareholders 0.00 62,550 0.00 3,957 0.00 0.00 0.00 66,507 -

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Six-month periods ended June 30 2019 Holding Distribution Generation Trading Transmission company Other Elimination Total Revenue 3,786,557 1,441,755 1,162,842 829,783 1,847 25,051 (675,268) 6,572,567

Cost of production for electricity services Electricity services cost (2,491,635) (379,585) (1,136,680) 0.00 0.00 0.00 673,949 (3,333,951) Cost of production for electricity 0.00 (287,948) 0.00 0.00 0.00 (3,853) 1,319 (290,482) Cost of operation (381,561) (215,188) (3,297) (1,320) 0.00 (7,586) 0.00 (608,952) Cost of service rendered to third-parties (291,820) - (240) (744,919) 0.00 (7,240) 0.00 (1,044,219) (3,165,016) (882,721) (1,140,217) (746,239) - (18,679) 675,268 (5,277,604) Gross profit 621,541 559,034 22,625 83,544 1,847 6,372 - 1,294,963 Operating expenses and income Selling expenses (58,111) 0.00 28 0.00 0.00 (1,686) 0.00 (59,769) General and administrative expenses (134,692) (33,541) (7,398) (5,123) (41,116) (7,588) (23,138) (252,596) Other operating expenses and income (55,399) (1,226) (548) 18 14,504 (82) 0.00 (42,733) (248,202) (34,767) (7,918) (5,105) (26,612) (9,356) (23,138) (355,098) Income (loss) from ownership interest 0.00 17,328 0.00 0.00 504,674 0.00 (505,995) 16,007

Income (loss) before financial result and taxes 373,339 541,595 14,707 78,439 479,909 (2,984) (529,133) 955,872 Financial result Financial revenue 276,135 51,413 2,925 530 40,489 2,385 (9,432) 364,445 Financial expenses (372,012) (170,402) (2,071) (9,012) (36,888) (4,407) 9,432 (585,360) (95,877) (118,989) 854 (8,482) 3,601 (2,022) - (220,915) Income (loss) before income taxes 277,462 422,606 15,561 69,957 483,510 (5,006) (529,133) 734,957 Income taxes Income tax and social contribution - current (83,077) (75,799) (5,872) 0.00 0.00 (2,395) 0.00 (167,143) Deferred income tax and social contribution 11,629 (7,135) 228 (23,872) 1,085 1,684 7,867 (8,514) (71,448) (82,934) (5,644) (23,872) 1,085 (711) 7,867 (175,657) Net income (loss) for the year 206,014 339,672 9,917 46,085 484,595 (5,717) (521,266) 559,300

Attributable to controlling shareholders 206,014 266,063 9,917 44,989 484,595 (5,717) (521,266) 484,595 Attributable to non-controlling shareholders 0.00 73,609 0.00 1,096 0.00 0.00 74,705 Check the statement of income -

38.1.2 Balance sheet 06/30/2020 Holding Distribution Generation Trading Transmission company Other Eliminations Total Current assets 4,061,374 1,877,398 550,348 582,814 1,724,320 79,480 (1,326,241) 7,549,493 Non-current assets 7,301,267 6,607,952 216,303 3,451,755 9,080,695 240,557 (6,233,056) 20,665,473 Current liabilities 3,913,959 1,820,820 524,954 591,138 668,860 119,859 (1,326,239) 6,313,351 Non-current liabilities 5,411,250 2,241,237 10,329 2,874,055 512,961 96,897 (18,258) 11,128,471 Total shareholders' equity and non-controlling shareholders 2,037,432 4,423,293 231,368 569,376 9,623,194 103,281 (6,214,800) 10,773,144

12/31/2019 Holding Distribution Generation Trading Transmission company Other Eliminations Total Current assets 3,428,543 1,406,424 632,291 1,037,924 1,490,615 70,419 (741,241) 7,324,975 Non-current assets 7,183,311 6,567,115 214,349 2,890,722 8,964,972 226,543 (5,882,918) 20,164,094 Current liabilities 2,525,589 1,742,903 608,957 1,034,467 530,298 32,553 (741,240) 5,733,527 Non-current liabilities 5,788,588 2,230,600 12,032 2,637,098 696,242 178,932 (119,546) 11,423,946 Total shareholders' equity and non-controlling shareholders 2,297,677 4,000,036 225,651 257,081 9,229,047 85,477 (5,763,373) 10,331,596

39 Statements of cash flow 39.1 Financing activities In compliance with CPC 03 (R2) – Statement of Cash Flows, the changes in assets and liabilities derived from financing activities, including adjustments to reconcile income are as follows:

Parent Company 2020 Non-cash effect Inflation Mark-to- adjustment and Market/Adjust- Balance at exchange-rate ment to present Additions / Balance at Note 12/31/2019 Cash effect change value write-offs 06/30/2020 (Increase) decrease in financing assets Securities and loans receivable 251,603 0.00 0.00 (1,067) 148,483 399,019 251,603 - - (1,067) 148,483 399,019 Increase (decrease) in financing liabilities Dividends 14 324,790 (4) 0.00 0.00 0.00 324,786 Debentures 24 494,537 (20,126) 3,875 0.00 21,221 499,507 Treasury shares (32,155) 70 0.00 0.00 1,051 (31,034) Leases and rentals 15.7 4,965 (947) (584) 137 (1,766) 1,805 Non-controlling shareholders Capital 30.1 4,682,716 0.00 0.00 0.00 820,000 5,502,716 5,474,853 (21,007) 3,291 137 840,506 6,297,780

Changes related to financing activities (Financing liabilities (-) Financing assets) 5,223,250 (21,007) 3,291 1,204 692,023 5,898,761

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Parent Company 2019 Non-cash effect Inflation Mark-to- adjustment and Market/Adjust- Balance at exchange-rate ment to present Additions / Balance at 12/31/2018 Cash effect change value write-offs 06/30/2020 (Increase) decrease in financing assets Securities and loans receivable 251,647 (1,923) 0.00 (1,033) (109,317) 139,374 251,647 (1,923) - (1,033) (109,317) 139,374 Increase (decrease) in financing liabilities Dividends 378,795 (4) 0.00 0.00 37,187 415,978 Debentures 548,878 (22,496) 13,163 0.00 23,522 563,067 Treasury shares (4,738) (16,520) 0.00 0.00 (626) (21,884) Leases and rentals - (1,801) 439 267 8,666 7,571 922,935 (40,821) 13,602 267 68,749 964,732

Changes related to financing activities (Financing liabilities (-) Financing assets) 671,288 (38,898) 13,602 1,300 178,066 825,358

Consolidated 2020 Non-cash effect Inflation Mark-to- adjustment and Market/Adjust- Balance at exchange-rate ment to present Additions / Balance at Note 12/31/2019 Cash effect change value write-offs Other 06/30/2020 (Increase) decrease in financing assets Pledges linked to loans, financing and debentures 133,834 1,092 1,757 0.00 0.00 0.00 136,683 Securities and loans receivable 26,186 0.00 0.00 0.00 1,399 0.00 27,585 160,020 1,092 1,757 - 1,399 - 164,268 Increase (decrease) in financing liabilities Dividends 399,596 (12,240) 0.00 0.00 21,106 8,847 417,309 Debentures 24 6,187,721 (720,988) 23,783 0.00 165,934 0.00 5,656,450 Loans, financing and debt charges 25 2,277,117 1,125,930 5,030 2,436 84,357 0.00 3,494,870 Treasury shares (32,155) 70 0.00 0.00 1,051 0.00 (31,034) Leases and rentals 15.7 96,565 (14,782) (2,999) 3,861 1,996 0.00 84,641 Non-controlling shareholders Advance for future capital increase – AFAC 10,000 0.00 0.00 0.00 (10,000) 0.00 - Capital 30.1 4,682,716 0.00 0.00 0.00 820,000 0.00 5,502,716 13,621,560 377,990 25,814 6,297 1,084,444 8,847 15,124,952

Changes related to financing activities (Financing liabilities (-) Financing assets) 13,461,540 376,898 24,057 6,297 1,083,045 8,847 14,960,684

Consolidated 2019 Non-cash effect Inflation Mark-to- adjustment and Market/Adjust- Balance at exchange-rate ment to present Additions / Balance at 12/31/2018 Cash effect change value write-offs Other 06/30/2020 (Increase) decrease in financing assets Pledges linked to loans, financing and debentures 685,442 (1,011) 20,461 0.00 0.00 0.00 704,892 Securities and loans receivable 22,809 0.00 0.00 0.00 2,150 0.00 24,959 708,251 (1,011) 20,461 - 2,150 - 729,851 Increase (decrease) in financing liabilities Dividends 422,169 (102,033) 0.00 0.00 124,291 8,033 452,460 Debentures 4,903,545 478,757 13,528 0.00 234,083 0.00 5,629,913 Loans, financing and debt charges 2,555,252 (516,004) 11,523 1,555 94,367 0.00 2,146,693 Treasury shares (4,738) (16,520) 0.00 0.00 (626) 0.00 (21,884) Leases and rentals - (11,619) 4,310 2,699 78,900 0.00 74,290 Non-controlling shareholders Advance for future capital increase – AFAC 1,350 0.00 0.00 0.00 (1,350) 0.00 - Capital 4,634,511 (20,879) 0.00 0.00 69,084 0.00 4,682,716 Advances for future capital increase by non-controlling shareholders - 4,879 0.00 0.00 (4,879) 0.00 - 12,512,089 (183,419) 29,361 4,254 593,870 8,033 12,964,188

Changes related to financing activities (Financing liabilities (-) Financing assets) 11,803,838 (182,408) 8,900 4,254 591,720 8,033 12,234,337

39.2 Non-cash transactions In accordance with CPC 03 (R2) - Statement of cash flows, investing and financing transactions not required the use of cash or cash equivalents should not be included in the statement of cash flows. All investing and financing activities that did not involve cash and, consequently, are not included in any caption of the statement of cash flows are shown below:

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Parent Company Consolidated 2020 2019 2020 2019 Formation of dividends and interest on own capital receivable 623,929 155,176 27,764 0.00 Formation of dividends and interest on own capital payable 0.00 37,191 30,616 237,132

Capitalization of interest on loans and debentures to property, 0.00 0.00 79,378 82,089 plant and equipment, intangible assets and concession assets. Capitalization in Intangible Assets, in Indemnifiable Intangible 0.00 0.00 1,966 174 asset and Concession assets relating to contingencies

Provision for costs of environmental permit in property, plant and 0.00 0.00 7,077 210,804 equipment and concession assets Formation (reversal) of contingent consideration 0.00 0.00 0.00 2,160 Capital increase through payment of advance for future capital 0.00 0.00 10,000 1,350 increase Capital increase through payment of reserves 820,000 0.00 820,000 0.00 Capital increase in subsidiary through payment of advance for 105,520 114,270 (50) 36,000 future capital increase Capital decrease of subsidiary 0.00 0.00 0.00 8,035 Formation of leases and rentals in Property, plant and equipment 1,766 8,666 4,984 81,494 Total 1,551,215 315,303 981,735 659,238

40 Subsequent events 40.1 EDP Energias do Brasil - Additional acquisition of CELESC’s preferred shares During the months of July and August 2020, the Company acquired preferred shares in the affiliate CELESC. In aggregate, 1,113,700 preferred shares were acquired for an average price of R$ 54.06 each, totaling R$ 60,206. Thus, the Company started to hold 5,955,620 preferred shares, plus 5,140,868 common shares, totaling 11,096,488 shares, which together represent 28.77% of CELESC's total capital. 40.2 EDP GRID – Acquisition of UFV SP V Equipamentos Fotovoltaicos Ltda. On July 1, 2020, a purchase and sale agreement was entered into between GD Solar Holding S.A. and GD Solar Energia Ltda. for the acquisition of 100% of the shares of UFV SP V Equipamentos Fotovoltaicos Ltda., with the subsidiary EDP GRID. The acquired company’s share capital is R$ 200, divided into 200,001 shares with a nominal value of R$ 1.00 each, of which 125,000 shares are paid in, and 75,001 shares are pending payment. The Company is engaged in: (a) lease and sublease of company-owned or third-party properties; (b) lease of photovoltaic machines and equipment; and (c) installation of industrial machinery and equipment. 40.3 EDP Espírito Santo - Annual Tariff Readjustment As at August 06, 2020, by means of Ratifying Resolution 2.749, ANEEL ratified the result the Annual Tariff Review applied by EDP Espírito Santo as from August 07, 2020. The average effect perceived by consumers was 8.02%, whereas the average effect for high and medium voltage consumers was 10.32% while that for low voltage consumers was 7.05%. During the Tariff Readjustment process, ANEEL adjusts the regulatory costs that can be managed by the distributor (Parcel B), while the not manageable costs (Parcel A) and the financial items are adjusted based on the price change noted in the prior ten months and projection for the subsequent twelve months. Parcel “B” was adjusted at 2.55% in relation to Parcel B approved in 2019, resulting in a restated balance of R$1,003,844. IGP-M considered for tariff period is +9.27% and X factor is -0.14%. X Factor is comprised of installments “Pd” (productivity gains) of 1.12%, “T” (trajectory to adaptation of operating costs) of -1.05% and “Q” (incentive to quality) of -0.21%. Financial item adjustment recognized by ANEEL in this process amounts to R$136,528 and refer to differences among not manageable costs (energy, transportation and charges) approved and those effectively incurred by EDP Espírito Santo in the tariff period from 2019 to 2020, and return of tax credits available by the Brazilian Federal Revenue Service. The reversal of R$ 219,423 million (Note 40.5.1) as a negative financial component refers to resources related to Decree 10.350 of May 18, 2020, which regulated the creation of the Covid-Account destined to the electric sector to face the state of public calamity related to COVID-19. 40.4 EDP Transmissão MA II - Start-up of the business operations On August 11, 2020, the Company issued a Release to the Market informing that, on August 2, 2020, the term of release for the commercial operation for the final stretch of the transmission line of EDP Transmissão MA II was requested from the ONS. Start-up is 12 months ahead of ANEEL’S schedule. The first section of the transmission line and the Chapadinha II substation owned by EDP Transmissão MA II entered into commercial operation on January 04, 2020, 19 months ahead of the ANEEL schedule and 14 months ahead of the assumption adopted by the Company in the auction. With the conclusion of the operation, the Partial Annual Permitted Revenue (RAP) is now R$ 32.8 million, resulting in an anticipated revenue of approximately R$ 42.7 million. The project has leverage of approximately 70% of the total CAPEX, through the Financing Agreement with Banco do Nordeste do Brasil S.A. (BNB), which together with the amounts mentioned above, surpass the return and NPV metrics established in the auction.

40.5 COVID-19 40.5.1 Distributors – Covid-Account (Note 5.1.9) 40.5.1.1 Adhesion to Acceptance Term On July 3, 2020, the Company issued a Release to the Market informing that, at meeting of the Board of Directors held on that date, it was decided to adhere to the Term of Acceptance of Normative Resolution 885/2020, referring to Decree 10.320/2020. The total amount required was R$ 573,711, of which R$ 354,288 refers to EDP São Paulo and R$ 219,423 to EDP Espirito Santo, referring to the amounts calculated by ANEEL in the market and default items. This amount represents 92% of the total amount established for the Company. Covid-account funds were transferred to distributors through a financial operation under the coordination of CCEE, on July 31, 2020. EDP Espírito Santo incorporated the amount as a negative financial component on the basis of the Annual Tariff Readjustment, the contribution of which, so as to mitigate the effect for consumers, was -6.64% (Note 40.3). 40.5.1.2 Financing conditions On July 9, 2020, ANEEL announced that, on the 8th of the same month, BNDES informed the conditions for financing the Covid-account to the CCEE. The operation will count on the participation of 16 financial institutions, including BNDES, and will have a rate of 2.8% per year + CDI rate, in addition to a structuring fee of 2.5% on the contracted amount, totaling the operation “all-in” cost of 3.79% + CDI pa. The loans will have a grace period until July 2021, maturing in December 2025. On July 21, 2020, ANEEL decided to approve the Credit Line Opening Agreement (CAC), as well as the “Fiduciary Assignment in Guarantee” (CFG) with CCEE, in the amount of R$ 15.3 billion, through a pool of 16 banks managed by Banco Bradesco. The total cost of the loan was fixed at CDI rate + 3.79% pa, with a grace period for interest and principal until June 2021. Regarding the distribution subsidiaries, the amounts mentioned in Note 40.5.1.1 were received in full; for EDP Espírito Santo, the amount was received in a single installment on July 31, 2020 and, for EDP São Paulo, the amount of R$ 311,227 was received on December July 31, 2020, and R$ 43,061 was received on August 12, 2020.

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40.5.2 Distribution Companies – Review of ANEEL Normative Resolution 878 On July 21, 2020, ANEEL approved the revision of Normative Resolution 878/2020 (Note 5.1.1), with new rules starting August 01, 2020: (i) several activities to provide services to the consumer must be resumed by the distributors; (ii) maintain the prohibition of power shut-offs due to non-payment of electricity bill, for consumers classified as Low Income, for the duration of the state of emergency related to the pandemic; and (iii) the possibility of power shut-offs due to non-payment for residential consumers and services and activities considered essential is once again allowed, whereby the distributor must send the consumer a new notification on the existence of pending payments, even if it has already sent such notice in a previous period regarding the same debt.

* * * BOARD OF DIRECTORS

António Luis Guerra Nunes Mexia Miguel Nuno Simões Nunes Ferreira Setas President Vice-President

Miguel Stilwell de Andrade João Manuel Veríssimo Marques da Cruz Board Member Board Member Modesto Souza Barros Carvalhosa Pedro Sampaio Malan Board Member Board Member Francisco Carlos Coutinho Pitella Juliana Rozenbaum Munemori Board Member Board Member TAX COUNCIL

Adir Pereira Keddi Matheus Fernandes Amorim João António de Sousa Araújo Ribeiro da Costa Board Member Board Member Board Member STATUTORY BOARD Miguel Nuno Simões Nunes Ferreira Setas Henrique Manuel Marques Faria Lima Freire President and Director of Investor Relations Director Vice-President for Finance

João Manuel Brito Martins Luiz Otavio Assis Henriques Carlos Emanuel Baptista Andrade Director Vice-President for networks Director Vice-President for Generation and Director Vice-President of Strategy and Business Trading Development

ACCOUNTING Leandro Carron Rigamontte Laercio Gomes Proença Junior Chief Accounting and Asset Management Officer Accountant - CRC 1SP216218/O-6 (Corporate)

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COMMENTS ON EDP ENERGIAS DO BRASIL'S PERFORMANCE The information next concerns the second quarter and first half of 2020, compared with the same periods in 2019.

1. SIGNIFICANT EVENTS

ICMS Convention – EDP São Paulo April 16 saw the execution of ICMS Convention No. 42, which authorizes States to grant ICMS exemption on the electric energy subsidy parcel for the duration of public health emergencies such as the COVID-19 pandemic. On May 08, EDP São Paulo (EDP SP) granted ICMS exemption for the months of May and June, in connection with the electric energy subsidy parcel, in the respective supply to consumers in the “Low-Income Household” class, pursuant to Provisional Measure No. 950. EDP Espírito Santo (EDP ES) already applied the rule since early April.

Construction Works Schedule – Transmission Companies On June 1, all transmission construction works that had been stopped because of the pandemic resumed with no significant changes to the schedules field with the National Electric Energy Agency (ANEEL).

Distribution Companies’ adhesion to the COVID Account On July 3, the Company adhered to the Statement of Acceptance of Standardizing Resolution (“Resolução Normativa”) 885/2020, which governs the COVID Account. The Account was created by Provisional Measure No. 950/20 to add to the sector’s liquidity and relieve consumers from tariff impacts in the period. The amount requested by EDP was BRL 574 million, which break down into BRL 354 million for EDP SP and BRL 220 million for EDP ES. The amount represents 92% of the total stipulated for the Company’s subsidiaries.

Additional Acquisition of CELESC Preferred Shares In June, July and August, EDP acquired 1,318,100 preferred shares of Centrais Elétricas de Santa Catarina S.A (CELESC). With the acquisition, the Company now holds 5,955,620 preferred shares, which, together with 5,140,868 common shares, add up to 11,096,488 total shares, representing 28.77% of CELESC’s equity capital.

ANEEL approves tariff adjustment for EDP Espírito Santo On August 6, ANEEL certified EDP ES’s Annual Tariff Adjustment, applicable from August 07, 2020. The average effect perceived by the consumer was +8.02%, of which +10.32% for law- and medium-voltage consumer units and +7.05% for high-voltage ones. Parcel B adjustment was 2.55%, reaching an amount of BRL 1,004 million. The IGP-M tax bill in the tariff period was +9.27%, and the X factor was - 0.14%. The adjustment to financial items recognized in the process was -BRL 136.5 million, for the difference between certified non- manageable costs (energy, transportation and charges) and those effectively incurred in the 2019-2020 tariff period, and reversal of BRL 219.4 million as negative financial component.

EDP Transmissão MA II: Commercial Startup On August 11, the Company announced that release for commercial startup of the final stretch of EDP Transmissão MA II S.A. took place on August 02, 2020, 12 months ahead of the ANEEL schedule. With the completion of commercial startup, RAP reaches BRL 32.8 million, for approximately BRL 42.7 million in anticipated revenues.

New Dividend Policy and Shares Buyback Program On August 28, the Company approved the Board of Directors' meeting the New Dividend Policy and the Shares Buyback Program, described in the relevant facts disclosed on the same date.

Funds Released and Raised Following the Company’s liquidity reinforcement strategy, the Company’ and its subsidiaries raised the following funds:

Release Amount Company Source Date (Thousand) Promissory Note - 6 th Emission Apr-20 350,000 EDP São Paulo Promissory Note - 7 th Emission Apr-20 120,000 Debentures - 9 th Emission Apr-20 150,000 EDP Espírito Santo Promissory Note - 1 st Emission Apr-20 150,000 Enerpeixe Promissory Note - 1 st Emission Apr-20 170,000 Energest Promissory Note - 1 st Emission May-20 100,000 Jun-20 82,975 EDP Transmissão MA I Bank BNB Jun-20 81,818 EDP Transmissão SP-MG MFUG - C urrency Exchange Jun-20 100,000 EDP Comercializadora Debt Rollover Jul-20 150,000 EDP Transmissão MA II Bank BNB Aug-20 41,897 Total 1,496,690

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2. CONSOLIDATED

2.1 CONSOLIDATED RESULT

Hydro Thermal Consolidated Distribution TransmissionHolding Others 2 Eliminations Consolidated 3 Items in R$ Thousand or % Generation Generation Commerc. 2Q20 2Q20 2Q20 2Q20 2Q20 2Q20 1Q20 2Q20 2Q20 Net Revenue 1 275,048 245,979 1,580,936 650,765 99,004 640 10,875 (261,665) 2,601,582 Infrasctructure Construction Rev enue - - 176,307 - 207,287 - - - 383,594 Transmission Construction Margin - - - - (860) - - - (860) Non-Manageable Expenditures (70,717) (79,902) (1,147,287) (645,437) - - (1,769) 260,956 (1,684,156) Gross Margin 204,331 166,077 433,649 5,328 98,144 640 9,106 (709) 916,566 Manageable Expenditures (48,551) (68,855) (490,153) (10,320) (212,348) (22,136) (10,334) (17,510) (880,207) PMTO (15,921) (21,298) (232,723) (9,837) (4,971) (17,977) (9,014) 709 (311,032) Gain and Loss on the Deactiv ation and Asset Sale - 534 (19,587) - - - (1) - (19,054) EBITDA 188,410 145,313 181,339 (4,509) 93,173 (17,337) 91 - 586,480 Depreciation and Amortization (32,630) (48,091) (61,536) (483) (90) (4,159) (1,319) (18,219) (166,527) Result of Statutory Participation 6,440 - - 112 - 260,653 - (225,281) 41,924 Net Financial Result (32,001) (22,378) (19,055) (439) (7,558) (2,457) (1,425) - (85,313) Income Tax and Social Contribution (36,984) (12,841) (32,109) 1,907 (29,120) 538 223 3,915 (104,471) Net Income Before Minority Interests 93,235 62,003 68,639 (3,412) 56,405 237,238 (2,430) (239,585) 272,093 Minority Interests (32,604) - - - (2,251) - - - (34,855) Net Income 60,631 62,003 68,639 (3,412) 54,154 237,238 (2,430) (239,585) 237,238

Hydro Thermal Consolidated Distribution TransmissionHolding Others 2 Eliminations Consolidated 3 Items in R$ Thousand or % Generation Generation Commerc. 2Q19 2Q19 2Q19 2Q19 2Q19 2Q19 1Q19 2Q19 2Q19 Net Revenue 1 286,214 400,215 1,684,211 609,049 33,323 1,060 12,042 (350,102) 2,676,012 Infrasctructure Construction Rev enue - - 129,192 - 473,217 - - - 602,409 Transmission Construction Margin - - - - 3,415 - - - 3,415 Non-Manageable Expenditures (92,661) (230,047) (1,216,576) (598,726) - - (1,970) 350,102 (1,789,878) Gross Margin 193,553 170,168 467,635 10,323 36,738 1,060 10,072 - 889,549 Manageable Expenditures (56,605) (78,229) (449,656) (5,901) (476,206) (7,080) (13,092) (11,569) (1,098,338) PMTO (19,797) (27,870) (245,951) (5,660) (2,904) (2,513) (11,698) - (316,393) Gain and Loss on the Deactiv ation and Asset Sale - 125 (17,524) - - - - - (17,399) EBITDA 173,756 142,423 204,160 4,663 33,834 (1,453) (1,626) - 555,757 Depreciation and Amortization (36,808) (50,484) (56,989) (241) (85) (4,567) (1,394) (11,569) (162,137) Result of Statutory Participation 11,134 - - - - 192,792 - (188,941) 14,985 Net Financial Result (34,794) (33,034) (45,288) 1,667 (4,469) 1,646 (1,669) - (115,941) Income Tax and Social Contribution (29,449) (10,508) (32,002) (2,278) (9,971) 542 178 3,937 (79,551) Net Income Before Minority Interests 83,839 48,397 69,881 3,811 19,309 188,960 (4,511) (196,573) 213,113 Minority Interests (23,394) - - - (759) - - - (24,153) Net Income 60,445 48,397 69,881 3,811 18,550 188,960 (4,511) (196,573) 188,960

Hydro Thermal Consolidated Distribution TransmissionHolding Others 2 Eliminations Consolidated 3 Items in R$ Thousand or % Generation Generation Commerc. Var Var Var Var Var Var Var. Var Var Net Revenue 1 -3.9% -38.5% -6.1% 6.8% 197.1% -39.6% -9.7% -25.3% -2.8% Infrasctructure Construction Rev enue n.a. n.a. 36.5% n.a. -56.2% n.a. n.a. n.a. -36.3% Transmission Construction Margin n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. Non-manageable Expenditures -23.7% -65.3% -5.7% 7.8% n.a. n.a. -10.2% -25.5% -5.9% Gross Margin 5.6% -2.4% -7.3% -48.4% 167.1% -39.6% -9.6% n.a. 3.0% Manageable Expenditures -14.2% -12.0% 9.0% 74.9% -55.4% 212.7% -21.1% 51.4% -19.9% PMTO -19.6% -23.6% -5.4% 73.8% 71.2% 615.4% -22.9% n.a. -1.7% Gain and Loss on the Deactiv ation and Asset Sale n.a. 327.2% 11.8% n.a. n.a. n.a. n.a. n.a. 9.5% EBITDA 8.4% 2.0% -11.2% n.a. 175.4% 1093.2% n.a. n.a. 5.5% Depreciation and Amortization -11.4% -4.7% 8.0% 100.4% 5.9% -8.9% -5.4% 57.5% 2.7% Result of Statutory Participation -42.2% n.a. n.a. n.a. n.a. 35.2% n.a. 19.2% 179.8% Net Financial Result -8.0% -32.3% -57.9% n.a. 69.1% n.a. -14.6% n.a. -26.4% Income Tax and Social Contribution 25.6% 22.2% 0.3% n.a. 192.0% -0.7% 25.3% -0.6% 31.3% Net Income Before Minority Interests 11.2% 28.1% -1.8% n.a. 192.1% 25.5% -46.1% 21.9% 27.7% Net Income 0.3% 28.1% -1.8% n.a. 191.9% 25.5% -46.1% 21.9% 25.5% 1 Excludes construction revenues. ² Includes Serviços and Ventures. ³ Considering group intercompany elimination.

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Hydro Thermal Consolidated Distribution Transmission Holding Others 2 Eliminations Consolidated 3 Items in R$ Thousand or % Generation Generation Commerc. 6M20 6M20 6M20 6M20 6M20 6M20 6M20 6M20 6M20 Net Revenue 1 591,838 744,320 3,397,029 1,823,986 191,746 1,345 23,424 (893,028) 5,880,660 Infrasctructure Construction Rev enue - - 343,474 - 369,993 - - - 713,467 Transmission Construction Margin - - - - (4,517) - - - (4,517) Non-Manageable Expenditures (200,648) (383,327) (2,405,477) (1,797,607) - - (3,680) 891,654 (3,899,085) Gross Margin 391,190 360,993 991,552 26,379 187,229 1,345 19,744 (1,374) 1,977,058 Manageable Expenditures (97,690) (146,854) (991,125) (17,494) (380,324) (46,529) (23,666) (23,901) (1,727,583) PMTO (32,640) (51,186) (478,636) (16,522) (10,192) (37,944) (21,307) 3,534 (644,893) Gain and Loss on the Deactiv ation and Asset Sale - 588 (47,703) - - - 13 - (47,102) EBITDA 358,550 310,395 465,213 9,857 177,037 (36,599) (1,550) 2,160 1,285,063 Depreciation and Amortization (65,050) (96,256) (121,312) (972) (139) (8,585) (2,372) (27,435) (322,121) Result of Statutory Participation (4,585) - - (276) - 573,228 - (526,799) 41,568 Net Financial Result (59,593) (41,973) (47,083) 459 (13,425) (20,863) (3,506) - (185,984) Income Tax and Social Contribution (67,927) (30,595) (94,969) (3,351) (55,698) 1,092 606 7,096 (243,746) Net Income Before Minority Interests 161,395 141,571 201,849 5,717 107,775 508,273 (6,822) (544,978) 574,780 Minority Interests (62,550) - - - (3,957) - - - (66,507) Net Income 98,845 141,571 201,849 5,717 103,818 508,273 (6,822) (544,978) 508,273

Hydro Thermal Consolidated Distribution Transmission Holding Others 2 Eliminations Consolidated 3 Items in R$ Thousand or % Generation Generation Commerc. 6M19 6M19 6M19 6M19 6M19 6M19 6M19 6M19 6M19 Net Revenue 1 676,675 765,080 3,495,152 1,162,842 52,456 1,847 25,051 (675,268) 5,503,835 Infrasctructure Construction Rev enue - - 291,405 - 744,919 - - - 1,036,324 Transmission Construction Margin - - - - 32,408 - - - 32,408 Non-Manageable Expenditures (209,531) (458,002) (2,491,635) (1,136,680) - - (3,853) 675,268 (3,624,433) Gross Margin 467,144 307,078 1,003,517 26,162 84,864 1,847 21,198 - 1,911,810 Manageable Expenditures (112,610) (137,345) (921,583) (11,455) (751,344) (26,612) (24,182) (23,138) (2,008,269) PMTO (39,586) (41,360) (475,404) (11,000) (6,257) (17,595) (21,828) - (613,030) Gain and Loss on the Deactiv ation and Asset Sale 2 238 (37,629) - - - - - (37,389) EBITDA 427,560 265,956 490,484 15,162 78,607 (15,748) (630) - 1,261,391 Depreciation and Amortization (73,026) (96,223) (117,145) (455) (168) (9,017) (2,354) (23,138) (321,526) Result of Statutory Participation 17,328 - - - - 504,674 - (505,995) 16,007 Net Financial Result (68,094) (50,895) (95,877) 854 (8,482) 3,601 (2,022) - (220,915) Income Tax and Social Contribution (65,310) (17,624) (71,448) (5,644) (23,872) 1,085 (711) 7,867 (175,657) Net Income Before Minority Interests 238,458 101,214 206,014 9,917 46,085 484,595 (5,717) (521,266) 559,300 Minority Interests (73,609) - - - (1,096) - - - (74,705) Net Income 164,849 101,214 206,014 9,917 44,989 484,595 (5,717) (521,266) 484,595

Hydro Thermal Consolidated Distribution Transmission Holding Others 2 Eliminations Consolidated 3 Items in R$ Thousand or % Generation Generation Commerc. Var Var Var Var Var Var Var. Var Var Net Revenue 1 -12.5% -2.7% -2.8% 56.9% 265.5% -27.2% -6.5% 32.2% 6.8% Infrasctructure Construction Rev enue n.d. n.d. 17.9% n.d. -50.3% n.d. n.d. n.d. -31.2% Transmission Construction Margin n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. n.d. Non-manageable Expenditures -4.2% -16.3% -3.5% 58.1% n.d. n.d. -4.5% 32.0% 7.6% Gross Margin -16.3% 17.6% -1.2% 0.8% 120.6% -27.2% -6.9% n.d. 3.4% Manageable Expenditures -13.2% 6.9% 7.5% 52.7% -49.4% 74.8% -2.1% 3.3% -14.0% PMTO -17.5% 23.8% 0.7% 50.2% 62.9% 115.7% -2.4% n.d. 5.2% Gain and Loss on the Deactiv ation and Asset Sale -100.0% 147.1% 26.8% n.d. n.d. n.d. n.d. n.d. 26.0% EBITDA -16.1% 16.7% -5.2% -35.0% 125.2% 132.4% 146.0% n.d. 1.9% Depreciation and Amortization -10.9% 0.0% 3.6% 113.6% -17.3% -4.8% 0.8% 18.6% 0.2% Result of Statutory Participation n.d. n.d. n.d. n.d. n.d. 13.6% n.d. 4.1% 159.7% Net Financial Result -12.5% -17.5% -50.9% -46.3% 58.3% n.d. 73.4% n.d. -15.8% Income Tax and Social Contribution 4.0% 73.6% 32.9% -40.6% 133.3% 0.6% n.d. -9.8% 38.8% Net Income Before Minority Interests -32.3% 39.9% -2.0% -42.4% 133.9% 4.9% 19.3% 4.5% 2.8% Net Income -40.0% 39.9% -2.0% -42.4% 130.8% 4.9% 19.3% 4.5% 4.9%

2.1.1 NON -RECURRING EVENTS

Non-recurring events which impact analysis of the Company’s results are discussed under EBITDA. Accounting changes made in the period are discussed in Annex IV.

2.1.2 GROSS MARGIN

Consolidated Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var Net Operating Revenue 2,600,722 2,679,427 -2.9% 5,876,143 5,536,243 6.1% Non-Manageable Expenditures (1,684,156) (1,789,878) -5.9% (3,899,085) (3,624,433) 7.6% Energy Purchased to Resell (1,405,209) (1,460,738) -3.8% (3,313,836) (2,883,254) 14.9% Charges for Usage of Basic Network (230,394) (223,089) 3.3% (477,284) (447,293) 6.7% Others (48,553) (106,051) -54.2% (107,965) (293,886) -63.3% Gross Margin 916,566 889,549 3.0% 1,977,058 1,911,810 3.4% Note: Gross Margin excludes Construction Revenues.

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Gross Margin was up 3.0% in the quarter, due to: (i) Transmission: up 167.1%, due to the IFRS effect of financial revenue from transmission lots; (ii) Pecém : down 2.4%, due to ancillary services revenue in 2Q19 in the amount of BRL 116.6 million, as mentioned in the chapter dedicated to the thermal power plant; (iii) Distribution: down BRL 34.0 million, due to the reduction in distributed energy during the ´pandemic and to the resulting effects of overcontracting and increased losses; and (iv) Hydro: up 5.6%, due to lower energy allocation to the period, together with the reduction in PLD compared to the same period of the previous year. It should be noted that, in the Company's seasonality strategy, there was allocated greater energy in the second half.

Gross Margin was up 3.4% in the first half, due to: (i) Transmission : up 120.6%, due to the IFRS effect of financial revenue from transmission lots; (ii) Pecém : up 17.6%, due to the expiration of the adomp balance, increased efficiency associated with the coal procurement strategy, and the annual fixed revenue adjustment had in November, mitigated by the lower revenues from ancillary services compared with the same period in the previous year; (iii) Distribution: down 1.2%, reflecting the effects mentioned before, offset by the tariff effect on EDP ES, in addition to the effects of bilateral agreements and refunds; and (iv) Hydro: down 16.3%, as previously explained.

Gross Margin Breakdown 2Q20 (BRL million) 3.0% 61 917 11 890 0 -1 -1 -4

-34 -5

2Q19 Hydro ThermalDistribution Commerc. Transmission Holding Others Eliminations 2Q20 Margin Generation Margin

Gross Margin Breakdown 6M20 (BRL million) 3.4% 102 1,977 1,912 -1 -1 -1 54 0 -12 -76

6M19 Hydro Pecém Distribution Commerc. Transmission Holding Others Eliminations 6M20 Margin Generation Margin

Note: Gross Margin from transmission concerns Revenues from the Return on the Concession Asset. 2.1.3 MANAGEABLE EXPENSES

Continuing the Zero-Base Budget (“OBZ”) program launched in 2015, the Company has been on an efficient path of expenditures control and management, reiterating its commitment to below-inflation growth. The quarter’s recurring PMTO was BRL 241.3 million and the first half’s was BRL 515.7 million, down 8.2% and 2.4%, respectively, maintaining expenses below inflation in both periods, as the 12-month accumulated IPCA for June was up 2.13%. The quarter was marked by the novel Coronavirus pandemic and, despite the ensuing challenges, the Company was able to implement efficiency measures and improvements to several processes, such as: (i) optimizing maintenance expenditures at the thermal power plant; (ii) reducing and postponing expenses at power plants; (ii) reducing lease expenses; (iii) reducing travel expenses; and (iv) advancing the digitization of processes, in particular the service channels, reflecting a significant increase in digital service tools; and (v) reducing overtime; in addition to other measures. The Company maintained the commitment it made during the pandemic to not resort to dismissals or wage cuts.

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In addition, the Company has since the beginning of the pandemic adopted measures to protect people, operating both internally and hand-in-hand with society. In this respect, EDP has already donated approximately BRL 10 million to pandemic-fighting actions in Brazil, both to reinforce the public healthcare infrastructure and to provide social support to more vulnerable communities, through more than 35,000 thousand tons of basic staples and 40,000 personal protection items donated. 2Q20 2Q19 Var 6M20 6M19 Var PMTO (262,680) (271,560) -3.3% (552,565) (533,448) 3.6% IFRS 16 Aaccountability (Rental) (6,665) (5,270) 26.5% (12,049) (10,808) 11.5% New Businesses¹ 13,202 10,760 22.7% 27,890 22,722 22.7% PIS/COFINS Credit - - n.a. (7,569) (13,247) -42.9% Pecém Maintenance - - n.a. 9,039 - n.a. Donations/ Materials Equipment Safety (COVID-19) 13,380 - n.a. 14,635 - n.a. Costs With Associated Rev enue 1,496 3,348 -55.3% 4,880 6,463 -24.5% Recurrent PMTO (241,267) (262,722) -8.2% (515,739) (528,318) -2.4%

1 B2C, Solar, Transmissão, EDP Varejista, EDP Ventures, EDP GRID and Soluções. Consolidated Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var Personnel (118,179) (128,810) -8.3% (250,282) (252,527) -0.9% Material (11,189) (14,257) -21.5% (25,116) (24,761) 1.4% Third-Party Serv ices (109,141) (118,212) -7.7% (226,810) (221,453) 2.4% Prov ision (48,352) (44,833) 7.8% (92,328) (79,582) 16.0% Other (24,171) (10,281) 135.1% (50,357) (34,707) 45.1% PMTO (311,032) (316,393) -1.7% (644,893) (613,030) 5.2% PMTO (Excluding Provisions) (262,680) (271,560) -3.3% (552,565) (533,448) 3.6% Gain/Loss on the Deactiv ation/Asset Sale (19,054) (17,399) 9.5% (47,102) (37,389) 26.0% Infrastructure Construction Costs (383,594) (602,409) -36.3% (713,467) (1,036,324) -31.2% Depreciation and Amortization (166,527) (162,137) 2.7% (322,121) (321,526) 0.2% Manageable Expenditures (880,207) (1,098,338) -19.9% (1,727,583) (2,008,269) -14.0%

The main items influencing the quarter’s PMTO reduction were: (i) Personnel – down 8.3% (-BRL 10.6 million), reflecting lower spending associated with severance and hires because of the freeze on staff changes, reduced costs from medical plans usage, and overtime reduction plans; (ii) Materials –down 21.5% (-BRL 3.1 million), due to the postponement of maintenance works at subsidiaries, reduced spending on distribution companies’ field team vehicles, partly offset by additional spending on personal protection equipment associated with employee health, due to the pandemic (facemasks, hand sanitizer and cleaning products); (i) Third-party services – down 7.7% (-BRL 9.1 million), reflecting the postponement of maintenance works at generation units, as well as of anti-delinquency and energy-cutting activities at distribution companies, due to the pandemic. In addition, contracts were renegotiated and travel expenses were reduced; and (ii) Other – up 135.1% (+BRL 13.9 million), due to donations made to fight the pandemic, as mentioned previously. In addition, 2Q19 saw the positive impact of the reimbursement arising from the revised evaluation report associated with the sale of EDP PCH and Santa Fé. The main items influencing the semi-annual PMTO, in addition to those already mentioned, were: (i) Personnel – down 0.9% (-BRL 2.2 million), as explained for the quarter; (i) Materials – up 1.4% (+BRL 0.4 million), due to additional pandemic-related spending, as previously explained ; (ii) Third=party services – up 2.4% (+BRL 5.4 million), reflecting the scheduled maintenance at Pecém in the first quarter, in addition to maintenance works at the distribution companies due to early-year contingencies, as well as additional pandemic-related expenditures; and (iii) Other – up 45.1% (+BRL 15.7 million), as explained for the quarter. The Provisions account was up 7.8% and 16.0%, due to the BRL 2.6 million and BRL 14.0 million increases in the quarter and first half, respectively, of PECLD (to be explained in the Distribution section). In the Gains and Losses from asset deactivation and disposal account , the 9.5% and 26.0% increases reflect the more frequent grid reestablishment activities at distribution companies. The Depreciation and Amortization account was up 2.7% and 0.2% in the quarter and first half, respectively.

2.1.4. EQUITY INCOME

Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var Santo Antônio do Jari (50.0%)¹ 9,429 11,102 -15.1% 12,963 22,189 -41.6% Cachoeira Caldeirão (50.0%) 1 (300) (2,676) -88.8% (4,027) (3,857) 4.4% São Manoel (33.3%)¹ (2,689) (10,402) -74.1% (13,520) (14,113) -4.2% Celesc (25.35%) 1 36,515 17,120 113.3% 53,078 13,109 304.9% Others² (1,031) (159) 548.4% (6,926) (1,321) 424.3% Minority Interests Result 41,924 14,985 179.8% 41,568 16,007 159.7%

1 Considers equity stakes in assets and, in the case of Celesc, equity income uses financials one quarter lagged vis-à-vis the date at hand, as the Company’s financial disclosures calendar predates that of the subsidiary; 2 Considers equity income from Pecém TM, Pecém OM and Mabe. Considering the date of disclosure of the financial statements at hand, EDP’s stake in Celesc is 28.77%. 98

2.1.5 EBITDA

EBITDA Breakdown 2Q20 (BRL million) 5.4% 59 1 0 586 3 15 -16 556 -23 -9

2Q19 Hydro ThermalDistribution Commerc.Transmission HoldingOthers Eliminations 2Q20 EBITDA Generation EBITDA

EBITDA Breakdown 6M20 (BRL million) +1.9% 98 0 2 1,285 1,261 44 -21 -25 -69 -5

6M19 Hydro Pecém Distribution Commerc. Transmission Holding Others Eliminations 6M20 EBITDA Generation EBITDA

Note: Results from the transmission segment booked in line with ICPC 01,IFRIC12

Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var EBITDA 586,480 555,757 5.5% 1,285,063 1,261,391 1.9% Update of Indemnable Financial Assets (VNR) 21,748 (11,856) -283.4% (28) (28,714) -99.9% Transmission EBITDA (IFRS) (93,173) (33,834) 175.4% (177,037) (78,607) 125.2% Transmission RAP (IFRS) 11,254 5,774 94.9% 22,748 11,685 94.7% Adjusted EBITDA 526,309 515,841 2.0% 1,130,746 1,165,755 -3.0% Minority Interests Result 41,924 14,985 179.8% 41,568 16,007 159.7%

EBITDA in Accordance with CVM 527 Instruction 628,404 570,742 10.1% 1,326,631 1,277,398 3.9% Adjusted EBITDA – non-current and non-cash effects – was BRL 526.3 million, up 2.0% in the quarter and BRL 1.1 billion semi-annually, down 3.0% in the first half. Pursuant to CVM 527, EBITDA adjusted for equity income was BRL 628.4 million and BRL 1.3 billion, up 10.1% and 3.9% in the quarter and first half, respectively, due to increased income from Celesc (one-quarter lagged equity income, as discussed in item 2.1.4 – Equity Income).

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2.1.6. FINANCIAL RESULTS

Consolidated Financial Results (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var Financial Revenue 72,729 269,364 -73.0% 167,747 364,445 -54.0% Interest and Monetary Variation 80,068 289,922 -72.4% 187,217 406,366 -53.9% Hedge and Swap Operations - (490) n.a. - - n.a. Gain with Inv estment Acquisition - 63,694 n.a. - 63,694 n.a. Variações em moeda estrangeira (14) 813 n.a. - 1,167 n.a. Adjustments to Present Value 1,507 (139) n.a. 2,058 1,234 66.8% (-) Capitalized Interests (4,475) (14,568) -69.3% (12,766) (32,128) -60.3% (-) Taxes on Financial Income (4,283) (6,972) -38.6% (9,364) (13,711) -31.7% Other Financial Rev enues (74) 798 n.a. 602 1,517 -60.3% Financial Expenditures (158,042) (385,305) -59.0% (353,731) (585,360) -39.6% Debt Charges (95,678) (141,730) -32.5% (191,574) (274,136) -30.1% Interest and Monetary Variations (58,126) (236,536) -75.4% (134,602) (296,386) -54.6% Variations in Foreign Currency 3,880 - n.a. - (1,690) n.a. Swap and Hedge Operations - (290) n.a. - (313) n.a. Adjustments to Present Value 171 (154) n.a. - (313) n.a. (-) Capitalized Interests - 33 n.a. - 33 n.a. Other Financial Expenditures (8,289) (6,918) 19.8% (12,250) (14,558) -15.9% Total (85,313) (115,941) -26.4% (185,984) (220,915) -15.8% Financial Revenue was down 73.0% in the quarter and 54.0% in the first half, due to: (i) A reduction in the interest and monetary restatement line, due to the balance recorded in 2Q19 under Interest and Fine on Taxes, due to the non-inclusion of ICMS in the PIS and COFINS calculation base in EDP ES, with no effect on the result, since there is an offset in financial expenses; and (ii) A reduction in capitalized interest, due to the capitalization of return on financial investments made with the funding of transmission lines, in particular Lot 21, and the dropping rate of return on CDIs. Financial expense was down 59.0% in the quarter and 39.6% in the first half, due to: (i) A reduction in the loans and financings and debentures line, associated with the lower interest rates on debt (CDI, TJLP and IPCA), despite the gross debt increases YoY; and (ii) A reduction in interest and monetary restatement, main in the sectoral financial assets/liabilities line, due to the booking of the non- inclusion of ICMS in EDP ES’s PIS and COFINS taxable base, booked in 2Q19, as already explained.

2.1.7. INCOME TAX AND SOCIAL CONTRIBUTION (IR/CS)

2Q20 2Q19 Var 6M20 6M19 Var Income Befor Taxes on Profit 376,564 292,664 28.7% 818,526 734,957 11.4% Tax Rate 34% 34% 34% 34% IR/CS (128,032) (99,506) 28.7% (278,299) (249,885) 11.4% Additions/Eliminations Donations (3,284) (631) 420.4% (3,760) (1,193) 215.2% Unrecognized Deferred Taxes (11,443) (3,251) 252.0% (26,272) (10,428) 151.9% Adjustment to Prior Years 2,676 - n.a. 2,757 30,690 -91.0% Adjustment Presumed Income (411) (1,432) -71.3% (1,793) (2,357) -23.9% Results from Corporate Participation 14,255 5,094 179.8% 14,134 5,442 159.7% SUDAM/SUDENE (Tax Benefits) 21,930 20,682 6.0% 50,380 54,229 -7.1% Others (162) (507) -68.0% (893) (2,155) -58.5% Total (104,471) (79,551) 31.3% (243,746) (175,657) 38.8% Effective Tax Rate 27.7% 27.2% 0.6% 29.8% 23.9% 5.9%

IR/CS was BRL 104.5 million and BRL 243.7 million, up 31.3% and 38.8% in the quarter and first half, respectively, due to higher income in the periods at hand.

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2.1.8. NET INCOME Net Income Breakdown 2Q20 (BRL million) +25.4% 30 27 237 31 -25 -11 189 -4

2Q19 Net EBITDADep & Amort Result from Financial Income tax Attributable 2Q20 Net Income corporate Result and social to non- Income participation contribution controlling shareholders

Net Income Breakdown 6M20 (BRL million) +4.9% 35 25 485 24 8 508 -1 -68

6M19 EBITDADep & Amort Result from Financial Income tax Attributable to 6M20 Net Income corporate Result and social non-controlling Net Income participation contribution shareholders

Net Income was BRL 237.2 million and BRL 508.3 million, up 25.5% and 4.9% in the quarter and first half, respectively. Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var Income 237,238 188,960 25.5% 508,273 484,595 4.9% Update of Indemnable Financial Assets (VNR) 14,354 (7,825) n.a. (18) (18,951) -99.9% Transmission EBITDA (IFRS) (61,494) (22,330) 175.4% (116,844) (51,881) 125.2% Transmission RAP (In Operation) 7,428 3,811 94.9% 15,014 7,712 94.7%

Adjusted Net Income 197,525 162,615 21.5% 406,424 421,475 -3.6% Net Income adjusted for the effects mentioned in the EBITDA section was BRL 197.5 million and BRL 406.4, up 21.5% and down 3.6% in the quarter and first half, respectively.

2.2. DEBT

2.2.1. GROSS DEBT The Company reached the end of the quarter with BRL 9.2 billion in Gross Debt, excluding the debt of unconsolidated assets, which amounted to BRL 1.3 billion. The period’s main funding operations can be seen in Annex IX. Gross Debt by Company (BRL million)

Note: does not include intra-group intercompany eliminations in the amount of BRL 388.8 million (Investco preferred shares categorized as debt and group intercompany loans).

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Principal and interest amortizations as shown in the figure below concern: (i) BNDES at the distribution companies and Pecém; (ii) 7th, 8th, 9th and 10th EDP SP Debenture Issues; (iii) 3 rd , 5 th , 6 th , 7 th , 8th and 9 th EDP ES Debenture Issues; (iv) 4th and 5th Holding Company Debenture Issues; (v) EDP Grid Bank Credit Bill; (vi) 1st EDP Transmissão SP-MG Debenture Issue; and (vii) EDP Transmissão MA I and MA II Guaranteed Account. Consolidated Gross Debt Breakdown 2Q20 (BRL million)

+8% 238 1,548 29

2 9,151 -921 8,465 -210

2019 Debt Funding Monetary Interests Principal Swap/Interest Market Value 2Q20 Debt variation Amortization Amortization Adjustment

Note: Funding includes transaction costs incurred with debenture issues

Debt maturity profile 1 (BRL million)

3,515 3,401

2,616

1,213 937 870

Availabilities 2020 2021 2022 2023 After 2024

Note: 1 Amounts consider principal + charges + results from hedge operations

The average cost of debt at the end of the quarter was 7.0% p.a., from 8.4% p.a. at yearend 2019, considering capitalized interest on debt and incurred charges. Gross debt by Index as of Jun/30/2020 The change in average cost reflects the decreasing CDI, da TJLP and IPCA in the period. Average debt maturity reached 3.9 years. Considering the debt of the entities in which the Company has a stake, average maturity would be 4.3 years CDI and average cost would be 6.9% p.a.. 47.4%

IPCA 2.2.2 OPERATIONAL CASH FLOW , NET DEBT AND LEVERAGE 41.1% Net Debt, considering the period’s operational cash generation and outlays, in addition to the pledge associated with the transmission debt, reached BRL 5.8 billion, up 3.5% YoY from the balance as at yearend 2019. Soon after the earliest evidence that the pandemic was picking up speed in Brazil, Fixed in mid-March, the Company anticipated liquidity preservation measures, raising Rate TJLP funds by means of debt issue for cash-reinforcement. In the quarter, the Company 1.1% 10.4% raised BRL 940.0 million in April, BRL 100.0 million in May and BRL 264.6 million in June, for a total BRL 1.3 billion in the quarter.

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Net debt evolution (BRL million) 272 5,751 5,558 -1,285 154 28 750

197 -71 98 50

Net Debt EBITDA Regulatory Taxes and Penalty Working CapexCharges Dividends Other 2020 Net 2019 A/L non-cash and Capital for net Financial Debt items Interest debt Items Distribution

Net Debt-to-EBITDA of the consolidated assets was 2.0 times, and 2.2 times considering the stakes in Jari, Cachoeira Caldeirão and São Manoel. Excluding the non-cash effects from the last 12 months, the Net Debt/EBITDA ratio would be 2.6 times.

2.3 2.1 2.2 2.2 2.0 2.0 2.0 1.8 1.9 1.6 6,961 6,568 6,775 7,074 5,839 1,217 1,267 1,217 1,211 1,253

5,558 5,857 5,751 4,586 5,301

Jun/19 Sep/19 Dec/19 Mar/20 Jun/20

Net Debt (Consolidated) Net Debt (Non-Consolidated) Net Debt/EBITDA (Consolidated) Net Debt/EBITDA Total

Note: Considers EDP’s proportional stake in unconsolidated projects. Cash considers cash, securities and the security deposit associated with funding for the Santa Catarina Transmission Line.

2.3. VARIATION IN FIXED ASSETS

As explained in the 1Q20 release, the Company decided to preserve its cash position by reducing the investment to be made in the year, given the ongoing COVID-19 pandemic scenario. Investments were BRL 398.9 million and BRL 750,2 million, down 34.8% and 29.8% in the quarter and first half, respectively, due to the suspension of transmission works as the pandemic intensified, in addition to postponement of generation investments. Total Capex (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var Distribution 176,307 129,192 36.5% 343,474 291,405 17.9% EDP São Paulo 93,155 70,334 32.4% 184,460 136,634 35.0% EDP Espírito Santo 83,152 58,858 41.3% 159,014 154,771 2.7% Generation 834 5,534 -84.9% 11,590 25,074 -53.8% Enerpeixe 155 730 -78.8% 719 1,560 -53.9% Energest 195 250 -22.0% 400 728 -45.1% Lajeado / Inv estco 95 946 -90.0% 823 1,323 -37.8% Pecém 389 3,608 -89.2% 9,648 21,463 -55.0% Transmission 207,287 473,217 -56.2% 369,993 744,919 -50.3% Others 14,519 3,658 296.9% 25,160 7,951 216.4% Total 398,947 611,601 -34.8% 750,217 1,069,349 -29.8%

In the Distribution segment, investment was BRL 176.3 million 1 in the quarter, up 36.5% due to investments made in grid upgrade and expansion works. In the first half, investment was BRL 343.5 million, up 17.9% because of the effects mentioned above, mitigated by lower investment in EDP ES in 1Q20, reflecting the heavy rainfall that hit the southern portion of the State in that period.

1 Net of special obligations and excess demand revenues. 103

EDP São Paulo

Capex - Distribution (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var

Total Capex Net of Special Obligations 93,423 73,600 26.9% 185,925 147,875 25.7% (+) Special Obligations 725 465 55.9% 1,218 1,344 -9.4% Gross Value 94,148 74,065 27.1% 187,143 149,219 25.4% (-) Interest Capitalization (993) (3,731) -73.4% (2,683) (12,584) -78.7% Value net of Interest Cap. 93,155 70,334 32.4% 184,460 136,634 35.0%

EDP Espírito Santo

Capex - Distribution (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var

Total Capex Net of Special Obligations 86,324 78,749 9.6% 166,705 169,397 -1.6% (+) Special Obligations 754 628 20.1% 1,532 1,329 15.3% Gross Value 87,078 79,377 9.7% 168,237 170,726 -1.5% (-) Interest Capitalization (3,926) (20,520) -80.9% (9,223) (15,956) -42.2% Value net of Interest Cap. 83,152 58,858 41.3% 159,014 154,771 2.7% Distribution 176,307 129,192 36.5% 343,474 291,405 17.9%

Investments in the distribution companies were allocated to: EDP SP 6M20 EDP ES 6M20

6% 12%

88% 94%

Eletric CAPEX (RAB) Non-Eletric CAPEX

In the Generation segment, the 84.9% and 53.8% decreases in the quarter and first half, respectively, were due to investments postponed during the pandemic. In the transmission segment, investments were down 56.2% and 50.3% in the quarter and first half, respectively, due to construction works stoppage as mentioned previously, particularly as concerns Lots 18 and 21. It is worth emphasizing that, even with the stoppages, the schedules filed with ANEEL were not affected. In other segments (Holding, Serviços and Grid), the company invested BRL 14.5 million in the quarter and BRL 25.2 million in the first half. The highlights were investments in new energy efficiency projects, technology, and new business development. Investments including unconsolidated assets were BRL 401.9 million in the quarter and BRL 755.9 million in the first half. Capex (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var Distribution 176,307 129,192 36.5% 343,474 291,405 17.9% Generation 3,752 12,389 -69.7% 17,250 34,078 -49.4% Genaration Others 834 5,534 -84.9% 11,590 25,074 -53.8% Santo Antonio do Jari HPP¹ 153 77 97.9% 249 216 15.2% Cachoeira Caldeirão HPP¹ 173 564 -69.2% 695 963 -27.8% São Manoel HPP 2 2,593 6,214 -58.3% 4,716 7,825 -39.7% Transmission 207,287 473,217 -56.2% 369,993 744,919 -50.3% Others 14,519 3,658 296.9% 25,160 7,951 216.4% Total 401,865 618,456 -35.0% 755,877 1,078,353 -29.9%

¹ Considers EDP’s 50% stake; ² Considers EDP’s 33.3% stake

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3. PERFORMANCE BY BUSINESS SEGMENT

3.1. DISTRIBUTION

3.1.2. RESULTS

EDP São Paulo EDP Espírito Santo Consolidated Items in R$ Thousand or % 2Q20 2Q19 Var 2Q20 2Q19 Var 2Q20 2Q19 Var Net Operating Revenue 886,299 907,839 -2.4% 694,637 776,372 -10.5% 1,580,936 1,684,211 -6.1% Non-Manageable Expenditures (657,130) (674,804) -2.6% (490,157) (541,772) -9.5% (1,147,287) (1,216,576) -5.7% Energy Purchased to Resell (551,826) (563,092) -2.0% (403,314) (467,352) -13.7% (955,140) (1,030,444) -7.3% Charges for Usage of Basic Network (105,041) (111,472) -5.8% (86,632) (74,231) 16.7% (191,673) (185,703) 3.2% Other (263) (240) 9.6% (211) (189) 11.6% (474) (429) 10.5% Gross Margin 229,169 233,035 -1.7% 204,480 234,600 -12.8% 433,649 467,635 -7.3% Manageable Expenditures (257,376) (237,256) 8.5% (232,777) (212,400) 9.6% (490,153) (449,656) 9.0% PMTO (124,555) (129,303) -3.7% (108,168) (116,648) -7.3% (232,723) (245,951) -5.4% Personnel (41,865) (46,930) -10.8% (37,470) (41,062) -8.7% (79,335) (87,992) -9.8% Material (4,104) (5,300) -22.6% (4,121) (3,258) 26.5% (8,225) (8,558) -3.9% Third-Party Serv ices (38,680) (41,852) -7.6% (42,488) (45,432) -6.5% (81,168) (87,284) -7.0% Prov ision (29,157) (24,732) 17.9% (17,310) (20,073) -13.8% (46,467) (44,805) 3.7% Other (10,749) (10,489) 2.5% (6,779) (6,823) -0.6% (17,528) (17,312) 1.2% Gain and Loss on the Deactiv ation and Asset Sale (9,775) (8,504) 14.9% (9,812) (9,020) 8.8% (19,587) (17,524) 11.8% EBITDA 94,839 95,228 -0.4% 86,500 108,932 -20.6% 181,339 204,160 -11.2% EBITDA Margin 10.7% 10.5% 0.2% 12.5% 14.0% -1.6% 11.5% 12.1% -0.7% EDP São Paulo EDP Espírito Santo Consolidated Items in R$ Thousand or % 6M20 6M19 Var 6M20 6M19 Var 6M20 6M19 Var Net Operating Revenue 1,874,083 1,858,414 0.8% 1,522,946 1,636,738 -7.0% 3,397,029 3,495,152 -2.8% Non-Manageable Expenditures (1,378,337) (1,356,497) 1.6% (1,027,140) (1,135,138) -9.5% (2,405,477) (2,491,635) -3.5% Energy Purchased to Resell (1,159,274) (1,133,026) 2.3% (841,228) (985,134) -14.6% (2,000,502) (2,118,160) -5.6% Charges for Usage of Basic Network (218,536) (222,984) -2.0% (185,486) (149,623) 24.0% (404,022) (372,607) 8.4% Other (527) (487) 8.2% (426) (381) 11.8% (953) (868) 9.8% Gross Margin 495,746 501,917 -1.2% 495,806 501,600 -1.2% 991,552 1,003,517 -1.2% Manageable Expenditures (519,377) (462,623) 12.3% (471,748) (458,960) 2.8% (991,125) (921,583) 7.5% PMTO (254,027) (249,927) 1.6% (224,609) (225,477) -0.4% (478,636) (475,404) 0.7% Personnel (89,815) (94,000) -4.5% (79,190) (78,041) 1.5% (169,005) (172,041) -1.8% Material (8,535) (9,607) -11.2% (7,833) (7,198) 8.8% (16,368) (16,805) -2.6% Third-Party Serv ices (78,071) (83,000) -5.9% (87,218) (90,766) -3.9% (165,289) (173,766) -4.9% Prov ision (52,284) (39,027) 34.0% (37,378) (36,854) 1.4% (89,662) (75,881) 18.2% Other (25,322) (24,293) 4.2% (12,990) (12,618) 2.9% (38,312) (36,911) 3.8% Gain and Loss on the Deactiv ation and Asset Sale (21,993) (18,872) 16.5% (25,710) (18,757) 37.1% (47,703) (37,629) 26.8% EBITDA 219,726 233,118 -5.7% 245,487 257,366 -4.6% 465,213 490,484 -5.2% EBITDA Margin 11.7% 12.5% -0.8% 16.1% 15.7% 0.4% 13.7% 14.0% -0.3% Note: Gross Margin excludes Construction Revenues.

Net Revenue reached BRL 1.6 billion in the quarter and BRL 3,4 billion in the first half, down 6.1% and 2.8%, respectively, due to the reduced load at both distribution companies, with greater impact on EDP ES because of the economic downturn and ensuing effects of the pandemic. As discussed in the Market Report, the volume of distributed energy was down 11.6% in the quarter and 8.3% in the first half. Average tariff was down 9.8% at both distribution companies, reflecting the 2019 tariff reviews. At EDP SP and EDP ES, the reduction in the average effect perceived by consumers was 5.33% and 4.84%, respectively. The surcharge level between periods remained steady (“green flag”). Average Tariff (R$/MWh) EDP São Paulo EDP Espírito Santo

2Q20 2Q19 Var 2Q20 2Q19 Var Residential 495.96 558.40 -11.2% 480.61 551.23 -12.8% Industrial 480.15 523.31 -8.2% 533.23 546.26 -2.4% Commercial 513.85 555.45 -7.5% 537.74 568.55 -5.4% Rural 397.25 430.53 -7.7% 365.98 368.16 -0.6% Others 371.33 426.02 -12.8% 379.30 437.89 -13.4% Total 483.27 535.98 -9.8% 460.58 510.86 -9.8%

Non-manageable expenses were BRL 1.1 billion in the quarter and BRL 2.4 billion in the first half, down 5.7% and 3.5%, respectively, reflecting the reduced load at both distribution companies, mitigated by increased electric gird usage charges associated with grid expansion and connection of new free customers, particularly at EDP ES. Gross Margin was BRL 433.6 million in the quarter and BRL 991.6 million in the first half, due to the effects discussed above, in addition to:

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EDP São Paulo EDP Espírito Santo Total Distribution R$ Million 2Q20 2Q19 Var 2Q20 2Q19 Var 2Q20 2Q19 Var Non-Indemnified Financial Asset (10.1) 3.2 (13.3) (11.7) 8.6 (20.3) (21.7) 11.9 (33.6) Losses (7.3) (4.0) (3.2) (10.2) (4.5) (5.7) (17.5) (8.5) (8.9) Ov ercontracting (19.9) (2.2) (17.7) (15.6) (0.9) (14.7) (35.4) (3.1) (32.4) Market (16.3) - (16.3) (11.8) - (11.8) (28.0) - (28.0) Tariff Effect 2.8 - 2.8 12.9 - 12.9 15.7 - 15.7 Other Rev enues 18.8 17.1 1.7 8.9 8.9 (0.0) 27.7 26.0 1.7 Other Effects 42.1 - 42.1 9.5 - 9.5 51.6 - 51.6 Total 10.2 14.1 (3.9) (17.9) 12.2 (30.1) (7.7) 26.3 (34.0) EDP São Paulo EDP Espírito Santo Total Distribution R$ Million 6M20 6M19 Var 6M20 6M19 Var 6M20 6M19 Var Non-Indemnified Financial Asset (0.9) 13.0 (13.9) 0.9 15.7 (14.8) 0.0 28.7 (28.7) Losses (16.8) (8.9) (7.8) (14.9) (13.6) (1.4) (31.7) (22.5) (9.2) Ov ercontracting (25.1) (1.6) (23.5) (21.1) (0.9) (20.2) (46.2) (2.5) (43.7) Market (17.1) - (17.1) (20.1) - (20.1) (37.2) - (37.2) Tariff Effect 4.5 - 4.5 26.4 - 26.4 30.9 - 30.9 Other Rev enues 37.2 33.1 4.2 20.6 16.9 3.7 57.8 50.0 7.9 Other Effects 47.4 - 47.4 20.6 - 20.6 68.0 - 68.0 Total 29.3 35.5 (6.2) 12.4 18.2 (5.8) 41.7 53.7 (12.0) Aneel Decree No. 10.350, which governs the COVID-19 Account, deemed the period’s overcontracting as involuntary. Therefore, the company estimates that the effects of overcontracting arising from the load reduction due to the pandemic may lie between BRL 29 million and BRL 59 million at EDP ES and between BRL 20 million and BRL 33 million at EDP SP, a portion of which has already been booked in the period. The indemnifiable financial asset (VNR) is adjusted by restatement at the monthly IPCA, according to Standardizing Resolution No. 686/15º, and the Company’s projected deflation this quarter was greater than the effective one. These effects will be adjusted in the following month according to the effective IPCA.

2020 Consolidated EBITDA of the Distribution Companies vs. Regulatory EBITDA

-2.9% (-14) 479 72 465 68 -32 0 -37 -39 -46

Regulatory Losses Market Overcont. OPEXPECLD VNR Others EBITDA EBITDA Variation (105%)

2020 EBITDA of the Distribution Companies vs. Regulatory EBITDA – EDP SP

-4.9% (-11) 231 42 37 220 -17 -17 -30 -1 -25

Regulatory Losses Market Overcont. OPEXPECLD VNR Others EBITDA EBITDA Variation (105%)

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2020 EBITDA of the Distribution Companies vs. Regulatory EBITDA – EDP ES

-1.1% (-3) 248 36 245 25 -15 1 -20 -9 -21

Regulatory Losses Market Overcont. OPEX PECLD VNR Others EBITDA EBITDA Variation (105%)

3.1.3 CONSOLIDATED ENERGY BALANCE

Out of the total Required Energy, 61.5% were allocated to EDP SP and 38.5% to EDP ES. EDP São Paulo EDP Espírito Santo EDP Distribution Itaipu + Proinfa 604,583 403,341 1,007,923 Auction 2,244,096 1,481,492 3,725,589 Others¹ 3,027 38,700 41,727 Energy in Transit 1,512,229 1,149,949 2,662,178 Total Required Energy 4,363,934 3,073,483 7,437,417 Transmission Losses (+) 52,713 20,169 72,881 Losses from Itaipu (+) 36,148 23,817 59,965 Short Term Sales (-) -364,694 -326,656 -691,350 Short Term Adjustments (-) -12,258 -3,922 -16,181 Total Losses 465,813 374,564 840,377 MCSD New Energy Assignment (+) -79,069 63,285 -15,784 MVE (Surplus Commercialization Mechanism) -226,975 0 -226,975 Total Sales -306,044 63,285 -242,760 Required Energy 4,204,166 2,635,634 6,839,799 Wholesale Supply 10,668 0 10,668 Retail Supply 1,763,672 1,374,540 3,138,212 Losses and Differences 305,933 314,833 620,766 Energy in Transit 1,512,229 1,149,949 2,662,178 Total Energy Distributed 3,592,502 2,839,321 6,431,823

1 Bilateral agreements and short-term purchases. Note: the energy balance considers metered energy . 3.1.4 LOSSES

Accumulated Losses in the Last 12 Months EDP São Paulo EDP Espírito Santo (GWh or %) Jun-19 Sep-19 Dec-19 Mar-20 Jun-20 ANEEL Jun-19 Sep-19 Dec-19 Mar-20 Jun-20 ANEEL Input of Energy in Grid (A) 16,704 16,717 16,797 16,773 16,221 12,116 12,015 11,836 11,435 10,983 Technical (B) 938 939 948 945 890 925 928 930 909 904 Non-technical (C) 454 411 414 402 461 585 557 544 527 504 Total (B+C) 1,392 1,350 1,362 1,347 1,352 1,510 1,484 1,474 1,436 1,408 Technical (B/A) 5.61% 5.62% 5.64% 5.64% 5.49% 4.06% 7.63% 7.72% 7.86% 7.94% 8.23% 7.06% Non-technical (C/A) 2.72% 2.46% 2.47% 2.40% 2.84% 2.98% 4.83% 4.63% 4.59% 4.61% 4.59% 4.54% Total (B+C/A) 8.33% 8.08% 8.11% 8.03% 8.33% 7.03% 12.46% 12.36% 12.45% 12.56% 12.82% 11.61%

Low Tension Accumulated Losses in the Last EDP São Paulo EDP Espírito Santo 12 Months (GWh or %) Jun-19 Sep-19 Dec-19 Mar-20 Jun-20 ANEEL Jun-19 Sep-19 Dec-19 Mar-20 Jun-20 ANEEL Low Tension Demand (D) 5,644 5,685 5,734 5,712 5,663 4,847 4,878 4,980 4,855 4,769 Low Tension Non-technical Losses (C/D) 8.05% 7.22% 7.22% 7.04% 8.14% 8.57% 12.07% 11.41% 10.92% 10.86% 10.57% 10.74% Total (C/D) 8.05% 7.22% 7.22% 7.04% 8.14% 8.57% 12.07% 11.41% 10.92% 10.86% 10.57% 10.74% Total losses at EDP SP remained steady compared with the same period in the previous year. Technical losses were down 0.12 p.p. due to the operational startup of transformers, in addition to load reduction. Non-technical low-voltage losses were up 0.09 p.p., reflecting pandemic-related restrictions of activities associated with the Loss-Combat Plan. In 1Q20, total losses were up 0.30 p.p. due to increased non-technical losses because of the change in the energy recovery strategy in the wake of the pandemic, in order to mitigate the risk of contagion of employees and customers. It is worth emphasizing that, despite the effects of the pandemic, there is a losses reduction action plan in place, such as resumed irregular connection inspections and progress on loss-combat projects.

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At EDP ES, total losses were up 0.36 p.p. from the same period in the previous year, influenced by increased technical losses because of reduce volume from Vale and the exclusion of the Santa Maria concession holder from loss calculations. Non-technical low-voltage losses were down 1.50 p.p., reflecting the investments associated with telemetering protection and increased metering scope through specific projects in areas of high social complexity, as well as replacement of faulty meters. As for 1Q20, total losses were up 0.26 p.p. due to increased technical losses as discussed previously.

3.1.5. QUALITY INDICATORS

At both distribution companies, service quality indicators were below the established regulatory targets. The two indicators were down at both EDP SP and EDP ES, reflecting the upgrades that have been implemented involving preventive maintenance, the “DEC Down Project” (addressing repetitive disconnections, improving internal processes and acquiring new technologies) and the use of digital platforms for field teams (quick information flow, as well as agile and efficient service).

EDP SP EDP ES

-1.22 p.p. -0.17 p.p.

8.39 8.22 7.96 -0.50 p.p. 6.74 -0.51 p.p.

4.88 4.89 4.38 4.38

DEC FEC DEC FEC

2Q19 2Q20 2Q19 2Q20

Aneel 2020 Annual Regulatory Target EDP São Paulo: DEC 7.71 / FEC: 6.03 EDP Espírito Santo: DEC: 9.45 / FEC: 6.86

3.1.6. PECLD – ESTIMATED LOSSES FROM DELINQUENCY AND DEFAULT

PECLD was BRL 37.9 million and BRL 71.4 million, up BRL 2.2 million and BRL 13.4 million in the quarter and first half, respectively. The PECLD increase is due to the following effects: (i) increased credit risk due to the impacts of the pandemic, affecting consumer incomes; and (ii) changes to the PECLD methodological assumptions, pursuant to IFRS 9, such as lengthening the time series from 48 to 60 months. In the quarter, at EDP SP, PECLD was up BRL 4.5 million YoY, due to stricter social isolation measures in the state of São Paulo, in addition to a greater concentration of cities in this concession area. At EDP ES, the BRL 2.3 million decrease was impacted by the longer time series, which reduced the percentage of expected losses, notwithstanding the additional credit risk related to the pandemic. Both distribution companies showed an increase in credit risk because of the pandemic, but, in the case of EDP ES, extending the time series to 60 months had a positive impact on the distribution company’s PECLD because of the state’s consumer payment terms, which are more sensitive to payment plans. Estimated PECLD EDP São Paulo EDP Espírito Santo Consumers Irregular Consumption Regular Consumption Irregular Consumption Regular Consumption Low Voltage High Voltage Low Voltage High Voltage Low Voltage High Voltage Low Voltage High Voltage Residential 40.50% n/a 1.09% n/a 33.41% n/a 1.69% n/a Industrial 21.73% 25.93% 1.86% 0.66% 24.92% 17.28% 1.77% n/a Commercial, Serv ices and Others 15.25% n/a 0.84% 0.46% 21.84% n/a 1.02% 0.46% Rural 41.59% n/a 0.35% 0.03% 23.56% n/a 1.84% 0.01% Public Authority n/a n/a n/a n/a 28.12% n/a 0.16% n/a Public Ilumination n/a n/a n/a n/a n/a n/a n/a n/a Public Serv ice n/a n/a n/a n/a n/a n/a 0.08% 0.18%

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3.1.7. REGULATORY ASSETS AND LIABILITIES

At the end of the first half, the balance of regulatory liabilities was BRL 1.7 billion, due to: (i) Energy purchase: the more benefic energy scenario resulted in lower regulatory and dispatching costs in the period compared with the scenario for the Company’s tariff year . Also noteworthy is a reduction in the electric energy system’s marginal cost of operation since the latter half of March, due to reduced demand as a consequence of the Coronavirus crisis; (ii) Cost of energy from Itaipu: difference in US Dollar exchange rate between periods, leading to higher costs than those considered for tariff covers; (iii) Charges (ESS/EER): constitution of regulatory liability, as the cost of ESS/ERR was below projections in relation with the respective tariff covers for the period under analysis. A portion of the liability is already covered by the 2019 tariffs revision; (iv) Electric Energy Development Account (CDE): a sectoral charge defined annually and costed to all end-consumers of electric energy. The CDE change in the period is due mainly to the 24% increase valid since January 2020, certified by means of ANEEL Certifying Resolutions No. 2.446/2018 and No. 2.521/2019; (v) Overcontracting ANEEL : energy overcontracting was influenced by the changes in the forecast 2020 scenario, under impact from the pandemic. The load reduction, together with a beneficial hydrological scenario, significantly reduced the PLD, intensifying the negative result associated with energy liquidation in the short-term market; (vi) PIS/COFINS on sectoral financial assets: the change is the product of the booking of the amount to be returned to consumers in connection with PIS and COFINS levied on ICMS amounts; and (vii) Other: the change is due to the monthly booking of balances under Bilateral Agreements pursuant to REN 508/2012, as amended by 711/2016, and the booking of balances associated with Hydrological Risk (GSF). EDP Consolidated Accumulated Dec-19 Appropriation Amortization Update Transfer Jun-20 Variation Energy Acquisition/Cost of Energy Itaipu 418,233 149,333 (290,960) 9,455 273,697 559,758 141,525 Charges (91,942) 7,422 39,667 (2,095) (1,080) (48,028) 43,914 Ov ercontracting (100% to 105%) (33,725) 68,355 18,484 (1,788) - 51,326 85,051 PIS/COFINS on sector financial assets 1 (1,756,597) - - (25,603) - (1,782,200) (25,603) Others (275,563) (132,585) 190,342 (5,280) (272,617) (495,703) (220,140) Total (1,739,594) 92,525 (42,467) (25,311) - (1,714,847) 24,747 EDP São Paulo Accumulated Dec-19 Appropriation Amortization Update Transfer Jun-20 Variation Energy Acquisition/Cost of Energy Itaipu 196,474 90,765 (126,017) 4,205 136,545 301,972 105,498 Charges (74,473) (15,855) 9,742 (2,185) 2,744 (80,027) (5,554) Ov ercontracting (100% to 105%) 870 33,379 4,279 213 - 38,741 37,871 PIS/COFINS on sector financial assets 1 (1,018,635) - - (15,058) - (1,033,693) (15,058) Others (202,233) (91,287) 75,601 (4,066) (139,289) (361,274) (159,041) Total (1,097,997) 17,002 (36,395) (16,891) - (1,134,281) (36,284) EDP Espírito Santo Accumulated Dec-19 Appropriation Amortization Update Transfer Jun-20 Variation Energy Acquisition/Cost of Energy Itaipu 221,759 58,568 (164,943) 5,250 137,152 257,786 36,027 Charges (17,469) 23,277 29,925 90 (3,824) 31,999 49,468 Ov ercontracting (100% to 105%) (34,595) 34,976 14,205 (2,001) - 12,585 47,180 PIS/COFINS on sector financial assets 1 (737,962) - - (10,545) - (748,507) (10,545) Others (73,330) (41,298) 114,741 (1,214) (133,328) (134,429) (61,099) Total (641,597) 75,523 (6,072) (8,420) - (580,566) 61,031 1 Adjusted balance of BRL 1,782 million, associated with PIS/Cofins on financial assets.

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3.2. GENERATION

3.2.1 INSTALLED CAPACITY The company has 2.9 GW in installed capacity and physical guarantee of 1.9 GW.

Installed Capacity in MW – Pro forma

+441.7% 233 12 2,871 2,174 110 10 -147 -51

530

2005 2006-2015 Sale of C. Caldeirão Revison São Manoel Sale of Costa Revison of 2Q20 Pantanal HPP of Jari’s HPP Rica São Manoel’s Energética 2016 Installed 2018 Energética, Installed 2016 Capacity Santa Fé and Capacity 2018 EDP PCH 2019 2018

Note: Considers the proportional share of Jari, Cachoeira Caldeirão and São Manoel. Installed capacity does not use the percentage stakes in the Lajeado and Enerpeixe HPPs according to the consolidation criteria.

3.2.2 INTEGRATED ENERGY MANAGEMENT

The Trading Company has been operating as a management instrument for the Company’s energy portfolio, working in concert with the generation companies in energy purchase and sale transactions. The energy allocation strategy considers the annual seasonalization of both agreements and physical guarantee. In the quarter, physical guarantee seasonalization was below sales agreements, in line with the strategy of maintaining higher allocation to the second half of the year because of the prospect of a drier hydrological scenario, under which lower GSF values are expected, resulting in improved protection against risk. Energy Impact on Generation and Trading – 2Q20 (BRL million)

-28.4 (-12%) 234.8 2.0 206.3 -23.9 -6.6

Energy Sales Hydrological Risk Mitigators Commercialization Gross Margin

Note: 1Considers the impacts of MRE, PLD and GSF

Energy Impact on Generation and Trading – 6M20 (BRL million)

-24.1 (-6%) 436.8 21.5 412.7

-36.3 -9.3

Energy Sales Hydrological RiskMitigators Commercialization Gross Margin

Note: 1Considers the impacts of MRE, PLD and GSF

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3.2.3 HYDROELECTRIC GENERATION Hydro Generation Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var Net Operating Revenue 275,048 286,214 -3.9% 591,838 676,675 -12.5% Non-Manageable Expenditures (70,717) (92,661) -23.7% (200,648) (209,531) -4.2% Energy Purchased to Resell (47,855) (71,234) -32.8% (154,818) (166,706) -7.1% Charges for Usage of Basic Network (22,623) (21,254) 6.4% (45,337) (42,492) 6.7% Other (239) (173) 38.2% (493) (333) 48.0% Gross Margin 204,331 193,553 5.6% 391,190 467,144 -16.3% Manageable Expenditures (48,551) (56,605) -14.2% (97,690) (112,610) -13.2% PMTO (15,921) (19,797) -19.6% (32,640) (39,586) -17.5% Personnel (8,111) (11,389) -28.8% (17,312) (21,953) -21.1% Material (573) (753) -23.9% (1,184) (1,176) 0.7% Third-Party Serv ices (6,162) (7,169) -14.0% (11,347) (13,250) -14.4% Prov ision 113 903 -87.5% (139) (634) -78.1% Other (1,188) (1,389) -14.5% (2,658) (2,573) 3.3% Gains and Losses on Disposal of Property - - n.a. - 2 -100.0% EBITDA 188,410 173,756 8.4% 358,550 427,560 -16.1% EBITDA Margin 69% 61% 12.8% 61% 63% -4.1% Volume (MWh) Sales Price (R$/MWh) Asset 2Q20 2Q19 Var 2Q20 2Q19 Var Lajeado 788,996 874,271 -9.8% 192.8 195.3 -1.3% Inv estco 12,895 8,711 48.0% 258.6 199.1 29.9% Enerpeixe 445,284 447,126 -0.4% 154.1 175.2 -12.0% Energest 375,546 427,760 -12.2% 178.6 199.0 -10.2% Total HPPs 1,622,722 1,757,868 -7.7% 179.4 191.1 -6.1% Volume (MWh) Sales Price (R$/MWh) Asset 6M20 6M19 Var 6M20 6M19 Var Lajeado 1,590,776 2,071,060 -23.2% 204.0 183.6 11.2% Inv estco 20,927 16,946 23.5% 237.2 194.7 21.9% Enerpeixe 890,568 1,159,947 -23.2% 159.5 140.0 13.9% Energest 714,477 720,315 -0.8% 230.1 197.5 16.5% Total HPPs 3,216,749 3,968,267 -18.9% 197.7 173.4 14.0% Note: Total HPP tariff excludes intergroup eliminations and concerns the average tariff

Net Revenue was BRL 275.0 million in the quarter, down 3.9% YoY because of the Company’s seasonalization strategy, which allocates more energy to the latter half, of reduced sales agreements, and reduced average PLD. The main decreases in volume are associated with energy sale agreements at Lajeado Energia and Energest (see Market Report ).

In the first half, revenues were BRL 591.8 million, down 12.5%, due to lower secondary energy in the first quarter, aside from the effects discussed above.

Consolidated Sale of Hydroelectric Generation Sales Agreements Seasonalization 2Q20 (GWh) (GWh)

28% 1,758 28%

1,623 27% 26%

23% 24% 22%

22%

2Q19 2Q20 1Q 2Q 3Q 4Q

2019 2020

Non-manageable expenditures were down 23.7% and 4.2% in the quarter and first half, respectively, due to the Company’s seasonalization strategy, leading to lower energy purchases and a reduced PLD. 111

The quarter’s Gross Margin was up 5.6%, and down 16.3% in the first half.

PLD Evolution (MWh) GSF Evolution 2 (%)

102.5% R$ 214.1 R$ 272.8 89.4% 90.1% R$ 131.4 R$ 187.9 68.8% 52.2% R$ 75.5

2Q19 3Q19 4Q19 1Q20 2Q20 2Q19 3Q19 4Q19 1Q20 2Q20

PLD Southeast GSF

It is worth emphasizing that EDP has in place a hedge strategy to protect its portfolio based on decontracting and/or purchase of energy to mitigate GSF-related risks and PLD oscillations, this is in addition to the Company’s seasonalization, which allocates additional energy to the latter half of 2020.

3.2.4 UNCONSOLIDATED PROJECTS

3.2.4.1 SANTO ANTÔNIO DO JARI HPP

Jari Income Statement (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var Net Operating Revenue 32,949 32,394 1.7% 67,041 64,847 3.4% Non-Manageable Expenditures (3,164) (4,125) -23.3% (17,123) (7,386) 131.8% Gross Margin 29,786 28,269 5.4% 49,919 57,461 -13.1% Manageable Expenditures (8,035) (7,607) 5.6% (16,124) (15,456) 4.3% EBITDA 28,256 26,912 5.0% 46,766 54,464 -14.1% EBITDA Margin 85.8% 83.1% 2.7 p.p. 69.8% 84.0% -14.2 p.p. Net Financial Result (5,740) (6,091) -5.8% (11,111) (12,903) -13.9% Net Income 11,110 12,782 -13.1% 16,325 25,550 -36.1% Note: Amounts correspond to EDP Energias do Brasil’s 50% stake in Jari.

Volume (MWh) Sales Price (R$/MWh) Asset 2Q20 2Q19 Var 2Q20 2Q19 Var Jari (50%) 225.721 223.996 0,8% 169,3 164,4 3,0%

Volume (MWh) Sales Price (R$/MWh) Asset 6M20 6M19 Var 6M20 6M19 Var Jari (50%) 461,386 455,851 1.2% 168.2 161.3 4.3%

Net Revenue was up 1.7% and 3.4% in the quarter and first half, respectively, reflecting the annual tariff adjustment, in addition to energy purchase and sale operations for risk-mitigating purposes. Non-manageable expenses were down 23.3% in the quarter, reflecting the lower purchasing price of energy; they were up BRL 9.7 million in the first half, reflecting a greater energy purchase volume YoY, due to lower secondary energy. Gross Margin was up 5.4% in the quarter and down 13.1% in the first half, because of the effects discussed.

EBITDA was BRL 28.3 million no quarter, up 5.0%; and BRL 46.8 million in the first half, down 14.1%. Financial Income was a negative BRL 5.7 million and BRL 11.1 million, down 5.8% and 13.9% in the quarter and first half, respectively, because of the amortization of the balance of the debt and lower CDI.

3.2.4.2 CACHOEIRA CALDEIRÃO HPP

Cachoeira Caldeirão Income Statement (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var Net Operating Revenue 16,749 16,427 2.0% 34,520 34,372 0.4% Non-Manageable Expenditures (2,620) (3,094) -15.3% (11,811) (5,946) 98.6% Gross Margin 14,130 13,333 6.0% 22,709 28,426 -20.1% Manageable Expenditures (6,904) (7,812) -11.6% (14,182) (15,125) -6.2% EBITDA 12,957 11,231 15.4% 19,974 24,510 -18.5% EBITDA Margin 77.4% 68.4% 9.0 p.p. 57.9% 71.3% -13.4 p.p. Net Financial Result (7,655) (9,555) -19.9% (14,564) (19,216) -24.2% Net Income (287) (2,663) -89.2% (4,001) (3,830) 4.5%

Note: Amounts correspond to EDP Energias do Brasil’s 50% stake in Cachoeira Caldeirão.

2 Weighted average calculations.

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Volume (MWh) Sales Price (R$/MWh) Asset 2Q20 2Q19 Var 2Q20 2Q19 Var Cachoeira Caldeirão (50%) 136,982 137,863 -0.6% 141.0 137.4 2.7% Volume (MWh) Sales Price (R$/MWh) Asset 6M20 6M19 Var 6M20 6M19 Var Cachoeira Caldeirão (50%) 282,245 281,428 0.3% 141.0 136.1 3.6% Net Revenue was up 2.0% and 0.4% in the quarter and first half, respectively, because of annual contract restatements. Non- manageable expenses were down 15.3% no quarter, because of reduced energy purchases on the short-term market, whereas expenses were up 98.6% in the first half, reflecting the first quarter’s higher secondary energy. Gross Margin was BRL 14.1 million and BRL 22.7 million in the quarter and first half, respectively. Manageable expenses were down 11.6% and 6.2% in the quarter and first half, respectively, reflecting the decrease in the Third-Party Services line (services postponed until the second half). EBITDA was BRL 13.0 million in the quarter, up 15.4%, and BRL 20.0 million in the first half, down 18.5%. Financial income was down 19.9% and 24.2% in the quarter and first half, respectively, due to the lower IPCA and TJLP compared with the same period in the previous year.

3.2.4.3 SÃO MANOEL HPP

São Manoel Income Statement (R$ Thousand) 2Q20 2Q19 Var 6M20 6M19 Var Net Operating Revenue 27,821 34,780 -20.0% 57,988 67,538 -14.1% Non-Manageable Expenditures (5,567) (21,084) -73.6% (25,459) (28,837) -11.7% Gross Margin 22,254 13,697 62.5% 32,529 38,701 -15.9% Manageable Expenditures (13,423) (13,857) -3.1% (26,938) (27,768) -3.0% EBITDA 20,115 11,092 81.3% 28,064 32,928 -14.8% EBITDA Margin 72.3% 31.9% 126.7% 48.4% 48.8% -0.7% Net Financial Result (12,916) (15,594) -17.2% (26,085) (32,309) -19.3% Net Income (2,688) (10,402) -74.2% (13,520) (14,114) -4.2% Note: Amounts correspond to EDP Energias do Brasil’s 33.3% stake in São Manoel

Volume (MWh) Sales Price (R$/MWh) Asset 2Q20 2Q19 Var 2Q20 2Q19 Var São Manoel (33.3%) 262,131 309,905 -15.4% 121.1 125.9 -3.8%

Volume (MWh) Sales Price (R$/MWh) Asset 6M20 6M19 Var 6M20 6M19 Var São Manoel (33.3%) 540,337 574,056 -5.9% 121.0 120.9 0.1%

Net Revenue was down 20.0% and 14.1% in the quarter and first half, respectively, reflecting the lower energy agreements in the short- term market, compared with the same period in the previous year. Non-manageable expenses were down 73.6% and 11.7% in the quarter and the first half, respectively, because of reduced energy purchase expenses, as mentioned above. Gross Margin was BRL 22.2 million in the quarter, up 62.5%, and BRL 32.5 million in the first half, down 15.9%,. Manageable expenses were down 3.1% and 3.0% in the quarter and first half, respectively, reflecting the reduction in the Third-Party Services and Provisions lines, due to the reversal in the Provisions for civil, tax and labor claims entry. EBITDA was BRL 20.1 million and BRL 28.0 million in the quarter and first half, respectively. Financial income was a negative BRL 12.9 million and BRL 26.0 million, down 17.2% and 19.3% in the quarter and first half, respectively, due to the lower CDI.

3.2.5 THERMAL GENERATION

Thermal Generation Items in R$ Thousand or % 2Q20 2Q19 Var 6M20 6M19 Var Net Operating Revenue 245,979 400,215 -38.5% 744,320 765,080 -2.7% Non-Manageable Expenditures (79,902) (230,047) -65.3% (383,327) (458,002) -16.3% Energy Purchased to Resell (54,618) (107,502) -49.2% (285,502) (132,303) 115.8% Charges for Usage of Basic Network (19,955) (18,836) 5.9% (35,693) (37,499) -4.8% Other (5,329) (103,709) -94.9% (62,132) (288,200) -78.4% Gross Margin 166,077 170,168 -2.4% 360,993 307,078 17.6% Manageable Expenditures (68,855) (78,229) -12.0% (146,854) (137,345) 6.9% PMTO (21,298) (27,870) -23.6% (51,186) (41,360) 23.8% Personnel (11,173) (10,680) 4.6% (24,116) (22,352) 7.9% Material (1,633) (4,289) -61.9% (4,566) (5,429) -15.9% Third-Party Serv ices (6,233) (9,474) -34.2% (17,945) (9,169) 95.7% Prov ision (159) (863) -81.6% (84) (834) -89.9% Other (2,100) (2,564) -18.1% (4,475) (3,576) 25.1% Gains and Losses on Disposal of Property 534 125 327.2% 588 238 147.1% EBITDA 145,313 142,423 2.0% 310,395 265,956 16.7% EBITDA Margin 59% 36% 66% 42% 35% 20%

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Volume (MWh) Sales Price (R$/MWh) Asset 2Q20 2Q19 Var 2Q20 2Q19 Var Pecém 1.343.160 1.343.160 0,0% 135,4 143,0 -5,3% Volume (MWh) Sales Price (R$/MWh) Asset 6M20 6M19 Var 6M20 6M19 Var Pecém 2,672,175 2,672,175 0.0% 131.5 161.1 -18.4% Total Consolidated 5,888,924 6,640,442 -11.3% 382.5 321.0 19.2%

Net Revenue was BRL 246.0 million in the quarter, down 38.5%, due to the effects of the recognition of ancillary services in 2Q19 in the amount of BRL 116.6 million pursuant to Standardizing Resolution No. 822, which allows dispatching based on reserve power, capping compensation per MWh at 130% of the CVU. The 65.3% decrease in non-manageable expenses reflects reduced coal consumption because of absent ONS dispatching as a result of the decrease in demand arising from the economic downturn associated with the effects of the pandemic. EBITDA was BRL 145.3 million, up 2.0%. In the first half, Net Revenue was BRL 744.3 million, down 2.7% because of reduced demand and the booking of ancillary revenues in 2Q19, as mentioned in connection with the quarter, mitigated by first-quarter effects such as: (i) increased supply revenues and short- term revenues; (ii) increased fixed revenue because of the Annual Adjustment had in November; and (iii) regularization of the adomp balance. Non-manageable expenses were down 16.3% because of reduced coal consumption. EBITDA was BRL 310.4 million, up 16.7% due to the previously mentioned effects.

Uptime The Plant’s average uptime in the first half was 88.2%, because of the scheduled maintenance of UG02 in January and February. The Plant was not dispatched from in the second quarter.

3.3 TRADING AND SERVICES

Commercialization (Consolidated)¹ Services (Consolidated)² Total (Commerc. + Services) Items in R$ Thousand or % 2Q20 2Q19 Var 2Q20 2Q19 Var 2Q20 2Q19 Var Net Operating Revenue 650,765 609,049 6.8% 10,875 12,042 -9.7% 661,640 621,091 6.5% Non-Manageable Expenditures (645,437) (598,726) 7.8% (1,769) (1,970) -10.2% (647,206) (600,696) 7.7% Energy Purchased to Resell (600,041) (594,513) 0.9% - - n.a. (600,041) (594,513) 0.9% Charges for Usage of Basic Network (3,949) (3,724) 6.0% - - n.a. (3,949) (3,724) 6.0% Others (41,447) (489) 8375.9% (1,769) (1,970) -10.2% (43,216) (2,459) 1657.5% Gross Margin 5,328 10,323 -48.4% 9,106 10,072 -9.6% 14,434 20,395 -29.2%

Manageable Expenditures (10,320) (5,901) 74.9% (10,334) (13,092) -21.1% (20,654) (18,993) 8.7% PMTO (9,837) (5,660) 73.8% (9,014) (11,698) -22.9% (18,851) (17,358) 8.6% Personnel (5,294) (3,696) 43.2% (4,383) (4,927) -11.0% (9,677) (8,623) 12.2% Material (98) (41) 139.0% (469) (542) -13.5% (567) (583) -2.7% Third-Party Serv ices (2,946) (1,383) 113.0% (3,169) (4,309) -26.5% (6,115) (5,692) 7.4% Prov ision (1,299) (154) 743.5% (525) (1,513) -65.3% (1,824) (1,667) 9.4% Others (200) (386) -48.2% (468) (403) 16.1% (668) (789) -15.3% Gain and Loss on the Deactiv ation and Asset Sale - - n.a. (1) - n.a. (1) - n.a. EBITDA (4,509) 4,663 n.a. 91 (1,626) n.a. (4,418) 3,037 n.a. EBITDA Margin -0.7% 0.8% n.a. 0.8% -13.5% n.a. -0.7% 0.5% n.a.

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Commercialization (Consolidated)¹ Services (Consolidated)² Total (Commerc. + Services) Items in R$ Thousand or % 6M20 6M19 Var 6M20 6M19 Var 6M20 6M19 Var Net Operating Revenue 1,823,986 1,162,842 56.9% 23,424 25,051 -6.5% 1,847,410 1,187,893 55.5% Non-Manageable Expenditures (1,797,607) (1,136,680) 58.1% (3,680) (3,853) -4.5% (1,801,287) (1,140,533) 57.9% Energy Purchased to Resell (1,747,385) (1,127,315) 55.0% - - n.a. (1,747,385) (1,127,315) 55.0% Charges for Usage of Basic Network (7,902) (7,414) 6.6% - - n.a. (7,902) (7,414) 6.6% Others (42,320) (1,951) 2069.1% (3,680) (3,853) -4.5% (46,000) (5,804) 692.6% Gross Margin 26,379 26,162 0.8% 19,744 21,198 -6.9% 46,123 47,360 -2.6%

Manageable Expenditures (17,494) (11,455) 52.7% (23,666) (24,182) -2.1% (41,160) (35,637) 15.5% PMTO (16,522) (11,000) 50.2% (21,307) (21,828) -2.4% (37,829) (32,828) 15.2% Personnel (9,977) (6,926) 44.1% (9,780) (9,870) -0.9% (19,757) (16,796) 17.6% Material (189) (89) 112.4% (2,259) (1,067) 111.7% (2,448) (1,156) 111.8% Third-Party Serv ices (4,426) (2,798) 58.2% (6,921) (8,345) -17.1% (11,347) (11,143) 1.8% Prov ision (1,388) (520) 166.9% (1,159) (1,762) -34.2% (2,547) (2,282) 11.6% Others (542) (667) -18.7% (1,188) (784) 51.5% (1,730) (1,451) 19.2% Gain and Loss on the Deactiv ation and Asset Sale - - n.a. 13 - n.a. 13 - n.a. EBITDA 9,857 15,162 -35.0% (1,550) (630) 146.0% 8,307 14,532 -42.8% EBITDA Margin 0.5% 1.3% -58.6% -6.6% -2.5% 163.1% 0.4% 1.2% -63.2%

Note: 1 Commercialization (Consolidated) considers EDP Comercializadora and Varejista. 2 Services (Consolidated) considers EDP GRID, EDP Soluções and Ventures.

Volume (MWh) Volume (MWh) 2Q20 2Q19 Var 6M20 6M19 Var Related Parties 760,380 193,418 293.1% 1,720,188 461,308 272.9% Others 3,299,410 3,478,111 -5.1% 12,574,339 6,512,937 93.1% Total Commercialization 4,059,790 3,671,529 10.6% 14,294,527 6,974,245 105.0% Average Tariff (R$/MWh) 159.4 189.8 -16.0% 135.8 190.8 -28.8%

EDP COMERCIALIZAÇÃO:

Net Revenue was BRL 650.8 million in the quarter and 1.8 billion in the first half, up 6.8% and 56.9%, respectively, due to: (i) recognition of the marking to market of short-term energy sale agreements, generating a margin of BRL 17.5 million; (ii) integrated energy risk management with generation; (iii) increase in structured backup energy operations; and (iv) reduced demand from the free energy market, reflecting the industrial and retail retraction in the wake of the pandemic, leading to lower energy sales prices and reduced market liquidity. Non-manageable expenses increased proportionally with revenues in both periods. EBITDA was a negative BRL 4.5 million in the quarter and a positive BRL 9.9 million in the first half.

SERVICES:

Net Revenue was down 9.7% and 6.5% in the quarter and first half, respectively. Since 2019, EDP entered into a growing number of energy efficiency projects; but some of them have seen stoppages because of the pandemic. The quarter’s EBITDA was BRL 0.1 million; the first half’s was a negative BRL 1.6 million.

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3.4. TRANSMISSION

Consolidated Transmission Items in R$ thousand or % 2Q19 2Q18 Var 6M20 6M19 Var Total Revenue 305,431 509,955 -40.1% 557,222 829,783 n.a. Construction Rev enue 207,287 473,217 -56.2% 369,993 744,919 n.a. Construction Margin (860) 3,415 n.a. (4,517) 32,408 n.a. Net Operating Rev enue 99,004 33,323 197.1% 191,746 52,456 265.5% Non-Manageable Expenditures - - n.a. - - n.a. Gross Margin 98,144 36,738 167.1% 187,229 84,864 n.a.

Manageable Expenditures (212,348) (476,206) -55.4% (380,324) (751,344) -49.4% PMTO (4,971) (2,904) 71.2% (10,192) (6,257) 62.9% Personnel (2,107) (1,396) 50.9% (4,206) (2,720) 54.6% Material (122) (37) 229.7% (186) (51) 264.7% Third-Party Serv ices (2,353) (1,276) 84.4% (5,082) (3,281) 54.9% Prov ision 48 (54) n.a. 8 18 -55.6% Other (437) (141) 209.9% (726) (223) 225.6% Construction Cost (207,287) (473,217) -56.2% (369,993) (744,919) n.a. EBITDA 93,173 33,834 175.4% 177,037 78,607 n.a. EBITDA Margin 94.9% 92.1% 3.1% 94.6% 92.6% 2.1%

Transmission Net Revenue - 2Q20 Transmissão Transmissão SP- Litoral Sul Transmissão Transmissão MAI Transmissão MAII Total Aliança SC MG Transmissora Construction Rev enue 2 52,818 11,116 110,508 56,575 2,937 233,956 Update of Concession Assets 6,874 9,818 7,413 33,233 37,433 1,605 96,376 Operation and Maintenance Rev enue (O&M) 1,209 - 1,554 - - - 2,763 Other operacional rev enues ------PIS/COFINS (553) (4,174) (1,845) (13,296) (7,240) (421) (27,529) R&D (55) - (46) - - - (101) Other Charges (34) - - - - - (34) Total 7,443 58,462 18,192 130,445 86,768 4,121 305,431 For accounting purposes, the results are the product of the booking of construction costs and revenues based on the progress of construction works. It is worth emphasizing that revenue has a margin over the amounts invested (costs) and yield on the investment calculated based on its WACC. During the construction phase, expenses are capitalized, except for corporate expenditures. Lot 24 (operational startup in December 2018) and Lot 11 (partial operational startup in January 2020 and full operational startup in August 2020) posted RAP of BRL 11.3 million in the quarter and BRL 22.7 million in the first half. The other Lots are under construction, and ahead of schedule vis-à-vis the Auctions’ deadlines. Manageable expenses are concentrated in the “Infrastructure Construction Costs” line, reflecting the progress of projects underway. Ex this effect, the main line showing an increase was Third-Party Services, due to operational startups and electric systems maintenance and repairs. The Company has already invested BRL 2.7 billion in transmission projects, equivalent to 71% of total CAPEX execution.

Capex (R$ Thousand) Transmission Lines (Lot) 2Q19 2Q18 Var 6M20 6M19 Var Transmissão 1 156 -99.4% 120 7,415 -98.4% Transmissão MA I 45,166 5,808 677.7% 62,251 37,737 65.0% Transmissão MA II 14,757 30,820 -52.1% 35,872 54,148 -33.8% Transmissão Aliança SC 94,710 232,037 -59.2% 155,245 334,361 -53.6% Transmissão SP-MG 49,252 204,396 -75.9% 107,360 311,258 -65.5% Litoral Sul Transmissora de Energia 3,401 - n.a. 9,145 - n.a. Total 207,287 473,217 -56.2% 369,993 744,919 -50.3%

4. SUSTAINABILITY PERFORMANCE

EDP demonstrates its commitment to Sustainable development by means of transparent communication with every stakeholder, as well as by internalizing best environmental, social and economic management practices. The Company has for fourteen years been listed in B3’s Corporate Sustainability Index (ISE), bearing witness to the soundness of its sustainability strategy. The vision of the EDP Group, of which EDP Brasil is a member company, of being a global energy company, leading the energy transition towards creating superior value, translates the intrinsic ties between business and sustainability. This vision was reinforced under the 2019- 2022 Strategic Plan, which, in addition to setting 2022 objectives and targets in continuation of the 2020 Goals, establishes a clear ambition for 2030, focusing on de-carbonization and positioning the Company at the lead of an accelerated energy transition. EDP also upholds its commitment to contributing to 9 of the 17 Sustainable Development Goals (SDG) of the United Nations Organization (UNO).

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4.1. ESG Indicators

As part of its commitment to transparency, the Company makes quarterly disclosures of the main socio-environmental indicators tracked, associated with the main topics of the Annual Sustainability Report.

Indicator Unit 2Q19 2Q20 6M19 6M20

Water consumption m³ 2,050,511 1,282,466 3,686,053 1,325,926

Energy savings at clients MWh 2,796.5 17,053.52 4,098.15 38,277.06

Valuable Waste Ton/% 12,450 / 64.1% 11,319.60 / 82% 20,936.28 / 61.5% 19,719.60 / 88.8%

Direct CO2 emissions (scope 1) Ton CO2e 1,017,557 560,667 1,724,430 563,058

Indirect CO2 emissions (scope 2) Ton CO2e 52,898 62,854 98,947 110,315

NOX emission Ton 835 504 1,406 504 4

SO2 emissions Ton 2,715 1,978 4,852 1,978 4

Particulate materials emissions Ton 321 502 577 502 4

Frequency rate – Own employees Rate 0 0.57 0 0.28

Frequency rate – Third-party employees Rate 1.45 0.88 0.69 0.83

Severity rate – Own employees Rate 0 2,552 0 1,269

Severity rate – Third-party employees Rate 31 17 28 515

Supplier Performance Index (IDF) Index 87 86 89 86

Private Social Investment BRL thousands 2,306.48 357.35 5,860.80 8,979.00

1 These indicators’ quarterly figures exclude the Sto Antonio do Jari, Cachoeira Caldeirão and São Manoel HPPs. Historic data may change as a result of the annual assurance process. 2 The indicator consolidates the ashes from the Pecém TPP shipped for co-processing by the cement industry. 3 Data concerning the latest Supplier Evaluation Report (1Q 2020). 2Q20 results will be finalized in late July/ 20. 4 Pollutant emissions remained steady quarter-on-quarter because of absent dispatching from the Pecém TPP since March/20; dispatching is not yet set to resume. 4.2. Period Highlights

• EDP Solidária Announcement – COVID-19: EDP Brasil is committed to its employees, customers and the population at large, and continuously monitors the evolution of the novel Coronavirus scenario, leading several social initiatives. In March, the Company announced the donation of BRL 6 million to Comunitas, a social organization that coordinated a campaign for purchasing respirators required to equip ICU beds in São Paulo State public hospitals. EDP’s donation was equal to 25% of the total funds raised and was the first of several actions taking place in the months that followed, with an exclusive Instituto EDP invitation to apply, in support of initiatives to fight Covid-19 nationwide.

The EDP Solidária Announcement – Covid-19 received more than 600 applications from every Brazilian state, and allocated BRL 2.5 million to health-related projects, service to vulnerable communities, and social enterprise as a means to mitigate the effects of the COVID-19 crisis. After a first phase that focused on projects addressing the pandemic in underprivileged and Native-Brazilian communities, projects were selected that will use the funds for several purposes, such as water supplies, promoting personal hygiene, acquiring individual protection equipment, respirator recovery and maintenance, and hospital supplies decontamination, in addition to income generation. EDP Brasil allocated more than R$ 10 million in donations that benefited institutions, people in a situation of social vulnerability, hospitals and health professionals in nine Brazilian states, impacting around 400 thousand people.

• Business Ambition for 1.5 ºC and Recover Better: In addition to its social-impact oriented actions, in early June EDP Brasil submitted to the United Nations Organization (UNO) its commitment to reducing emissions to make sure that global warming will not exceed 1.5°C, joining the Business Ambition for 1.5ºC – Our Only Future. The Company also joined Recover Better , a global initiative that proposes for governments and companies around the world to align economic recovery and assistance efforts to prioritize actions against climate change. Actions are expected to take place based on targets set based on the Science-Based Targets initiative, establishing science-based emission reduction targets. Led by the UN Global Compact Network, the Recover Better initiative understands that recovery from the COVID-19 crisis must take place demonstrating that the best decisions are based on science, and that Companies must invest in recovery and resilience for systemic socio-economic transformation. In addition to a climate-change Adaptation Plan, EDP’s Corporate Policy includes direct commitments to supporting and incentivizing projects, products and services that enable reducing Greenhouse Gas (GHG) emissions and foster social and environmental benefits throughout the value chain. 117

5. CAPITAL MARKETS

5.1. SHARE PERFORMANCE

On June 30, the Company’s market capitalization was BRL 10.6 billion, with its shares (ENBR3) trading at BRL 17.42, up 7.0% in the quarter, performing below Ibovespa (+30.2%) and the IEE (+21.7%). In the first half, the Company’s shares depreciated by 21.2%, whereas Ibovespa and the IEE depreciated by 17.8% and 8.4%, respectively. EDP’s shares were traded in all days the stock market was open for business, totaling 170.1 million shares in the quarter and 405.7 million shares in the first half. The daily average was 2.8 million and 3.3 million shares in the quarter and in the first half, respectively. O Financial volume was BRL 7.5 billion in the first half, with BRL 61 million in average daily volume.

Share Price Evolution 1 (BRL) Average Daily Volume (BRL million)

22.10 74.8

19.60 18.90 17.42 16.28 52.2 48.3 47.3 47.0

2Q19 3Q19 4Q191Q20 2Q20 2Q19 3Q19 4Q19 1Q20 2Q20

Considering adjustments for proceeds up to Jun/30/2020 5.2. CAPITAL STOCK

On June 30, the Company’s capital stock was fully represented by 606,850,394 common nominative shares. Of the total, 294,017,373 shares made up the free float, pursuant to the Listing Regulations of B3’s Novo Mercado, and 1,973,088 shares were held as Treasury shares.

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KPMG Auditores Independentes Rua Arquiteto Olavo Redig de Campos, 105, 6º andar - Torre A 04711-904 - São Paulo/SP - Brasil Caixa Postal 79518 - CEP 04707-970 - São Paulo/SP - Brasil Telefone +55 (11) 3940-1500 kpmg.com.br

Report on the review of quarterly information - ITR

To the Shareholders, Board of Directors and Management of EDP Energias do Brasil S.A. São Paulo - SP

Introduction We have reviewed the individual and consolidated interim accounting information of EDP Energias do Brasil S.A. (“Company”), contained in the Quarterly Financial Information – (ITR) Form for the quarter ended June 30, 2020, which comprise the statements of financial position as of June 30, 2020 and related statements of income and other comprehensive income for the three and six-month periods then ended, and changes in shareholders’ equity and cash flows for the six-month period then ended, including the explanatory notes.

The Company’s Management is responsible for the preparation of these interim accounting information in accordance with Technical Pronouncement CPC 21(R1) and the international standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board - IASB, as well as for the presentation of these information in accordance with the standards issued by the Brazilian Securities and Exchange Commission, applicable to the preparation of the Quarterly Financial Information (ITR). Our responsibility is to express a conclusion on these interim accounting information based on our review.

Scope of the review Our review was conducted in accordance with the Brazilian and International Standards on Review Engagements of interim information (NBC TR 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the auditing standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion on the individual and consolidated interim accounting information Based on our review, nothing has come to our attention that causes us to believe that the individual and consolidated interim accounting information included in the Quarterly Information referred to above were not prepared, in all material respects, in accordance with CPC 21 (R1) and IAS 34, applicable to the preparation of Quarterly Financial Information - ITR and presented in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM.

KPMG Auditores Independentes, uma sociedade simples brasileira e firma- KPMG Auditores Independentes, a Brazilian entity and a member firm of the membro da rede KPMG de firmas-membro independentes e afiliadas à KPMG KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), uma entidade suíça. International Cooperative (“KPMG International”), a Swiss entity. 119

Other matter - Statements of value added The quarterly information referred to above includes the individual and consolidated statements of value added (DVA) for the six-month period ended June 30, 2020, prepared under the responsibility of the Company's management, presented as supplementary information for the purposes of IAS 34. These statements were submitted to the same review procedures followed together with the review of the quarterly information with the objective to form a conclusion that they are reconciled with the interim accounting information and to the accounting records, as applicable, and whether their form and content are in accordance with the criteria set on Technical Pronouncement CPC 09 - Statement of Value Added. Based on our review, nothing has come to our attention that causes us to believe that the accompanying statements of value added were not prepared, in all material respects, according to the criteria defined in this Standard and consistently in relation to the individual and consolidated interim accounting information taken as a whole.

São Paulo, August 28, 2020

KPMG Auditores Independentes CRC 2SP014428/O-6 Original report in Portuguese signed by Rosane Palharim Accountant CRC 1SP220280/O-9

KPMG Auditores Independentes, uma sociedade simples brasileira e firma- KPMG Auditores Independentes, a Brazilian entity and a member firm of the membro da rede KPMG de firmas-membro independentes e afiliadas à KPMG KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), uma entidade suíça. International Cooperative (“KPMG International”), a Swiss entity. 120