Companhia De Transmissão De Energia Elétrica Paulista

(Convenience Translation into English from the Original Previously Issued in Portuguese)

CTEEP – Companhia de Transmissão de Energia Elétrica Paulista

Report on Review of Interim Financial Information for the Three‐Month and Six‐Month Period Ended June 30, 2021 and Independent Auditor’s Report

Deloitte Touche Tohmatsu Auditores Independentes

Deloitte Touche Tohmatsu Rua Nunes Machado, 68, The Five East Batel – 18º andar 80250-000 - Curitiba - PR Brasil

Tel.: + 55 (41) 3312-1400 Fax: + 55 (41) 3312-1470 www.deloitte.com.br

(Convenience Translation into English from the Original Previously Issued in Portuguese)

REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION

To the Shareholders, Directors and Management of CTEEP – Companhia de Transmissão de Energia Elétrica Paulista

Introduction

We have reviewed the accompanying individual and consolidated interim financial information of CTEEP – Companhia de Transmissão de Energia Elétrica Paulista (“CTEEP” or “Company”), included in the Interim Financial Information Form ‐ ITR for the quarter ended June 30, 2021, which comprise the statement of financial position as of June 30, 2021, and the related statements of profit and loss, of comprehensive income for the three‐month and six‐month period then ended, of changes in equity and cash flows for the six‐month period then ended, including the explanatory notes.

Management is responsible for the preparation of this individual and consolidated interim financial information in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34 ‐ Interim Financial Reporting, issued by the International Accounting Standards Board ‐ IASB, as well as for the presentation of such information in accordance with the standards issued by the Brazilian Securities and Exchange Commission ‐ CVM, applicable to the preparation of Interim Financial Information ‐ ITR. Our responsibility is to express a conclusion on this interim financial information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and International Standards on Review of Interim Financial Information (NBC TR 2410 and ISRE 2410 ‐ Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim financial 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 standards on auditing 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 financial information

Based on our review, nothing has come to our attention that causes us to believe that the accompanying individual and consolidated interim financial information included in the ITR referred to above is not prepared, in all material respects, in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34 applicable to the preparation of ITR, and presented in accordance with the standards issued by the CVM.

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as "Deloitte Global") does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

Deloitte provides audit, consulting, financial advisory, risk management, tax and relates services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. To learn more about how Deloitte’s approximately 286,200 professionals make an impact that matters, please connect with us on Facebook, LinkedIn or Twitter.

Emphasis of matter

Law No. 4819/58

As described in notes 8 and 34 to the Interim Financial Information, on June 30, 2021, the Company records accounts receivable from the State of São Paulo Finance Department in the amount of R$1,868,048 thousand net, relating to the impacts of Law 4,819/58, which granted to the public servants of the companies under the control of the State of São Paulo benefits of supplementation of retirement and pension amounts already granted to other public servants. The Company's Management has been monitoring the new facts related to the matter, as well as evaluating the possible impacts mon its interi financial information. Our conclusion is not qualified in respect of this matter.

Other matters

Audit of the corresponding figures for the previous year and review of the corresponding figures for the second quarter of the previous year

The audit of the statement of financial position as of December 31, 2020 was conducted under the responsibility of another independent auditor, who issued an unqualified audit report thereon, containing an emphasis of matter similar to the same matter mentioned above related to Law 4,819, and emphasis of matter related to the change of accounting policy according to relevant aspects of CVM Circular Letter 04/2020, whereby the corresponding figures related to the financial statements as of December 31, 2019, presented for comparison purposes, were adjusted and restated as provided for in CPC 23 ‐ Accounting Policies, Changes in Accounting Estimates and Errors and CPC 26 (R1) ‐ Presentation of the Financial Statements, dated February 22, 2021.

The corresponding figures for the period ended June 30, 2020, presented for comparison purposes, in the review of the individual and consolidated interim information for the current period, were restated in relation to the review of the complete information originally disclosed for that period, which was reviewed by another independent auditor. The corresponding figures restated herein as a result of the matters described in note 2.4, according to relevant aspects of CVM Circular Letter 04/2020, were reviewed by another independent auditor who issued an unqualified report dated July 27, 2021, containing emphasis of matters similar to the matter mentioned above related to Law 4,819.

Statements of value added

The interim financial information referred to above includes the individual and consolidated statements of value added for the six‐month period ended June 30, 2021, prepared under the responsibility of the Company’s Management and disclosed as supplemental information for international standard IAS 34 purposes. These statements were subject to the review procedures performed together with the review of the ITR to reach a conclusion on whether they are reconciled with the interim financial information and the accounting records, as applicable, and if their form and content are in accordance with the criteria set forth in technical pronouncement CPC 09 ‐ Statement of Value Added. Based on our review, nothing has come to our attention that causes us to believe that such statements of value added were not prepared, in all material respects, in accordance with the criteria set forth in that technical pronouncementd an consistently with the individual and consolidated interim financial information taken as a whole.

The accompanying individual and consolidated interim financial information have been translated into English for the convenience of readers outside Brazil.

Sao Paulo, July 29, 2021

DELOITTE TOUCHE TOHMATSU Renato Vieira Lima Auditores Independentes Engagement Partner

2021SP008410_CTEEP Auditor report - free translation.docx

ITR - Interim Financial Information – 06/30/2021 - CTEEP - CIA TRANSMISSÃO ENERGIA ELÉTRICA PAULISTA Version: 1

Contents

Company Information

Shareholding structure 1 Individual Interim Financial Information

Statement of Financial Position - Assets 2 Statement of Financial Position – Liabilities 3 Statement of Profit and Loss 5

Statement of Comprehensive Income 7 Statement of Cash Flows 8 Statements of Changes in Equity 01/01/2021 to 06/30/2021 9 01/01/2020 to 06/30/2020 11

Statement of Value Added 12 Consolidated Interim Financial Information

Statement of Financial Position - Assets 13 Statement of Financial Position – Liabilities 14 Statement of Profit and Loss 16

Statement of Comprehensive Income 18 Statement of Cash Flows 19 Statements of Changes in Equity

01/01/2021 to 06/30/2021 21 01/01/2020 to 06/30/2020 22 Statement of Value Added 23 Performance Comments 24 Notes to the Interim Financial Information 31

Other Information that the Company Deems Relevant 106 Opinions and Representations

Special Review Report - Unqualified 115

Opinion of the Supervisory Board or Equivalent Body 117 Opinion or Summary Report, if any, of the Audit Committee (statutory or not) 118 Management’s Representation on the Interim Financial Information 119 Management’s Representation on the Independent Auditor’s Review Report 120

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Company Information / Shareholding Structure

Number of Shares Current Quarter (Units) 06/30/2021

In paid-in capital Common shares 257.937.732 Preferred shares 400.945.572 Total 658.883.304

In Treasury Common shares 0 Preferred shares 0 Total 0

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Individual Interim Financial Information / Statement of Financial Position - Assets

(R$ thousand)

Account Account Description Current Quarter Prior year Code 06/30/2021 12/31/2020 1 Total assets 25,714,453 23,595,377 1.01 Current assets 2,992,608 4,783,000 1.01.01 Cash and cash equivalents 954,017 2,020,119 1.01.02 Short-term investments 280,440 51,787 1.01.02.01 Short-term investments at fair value 280,440 51,787 through profit or loss 1.01.02.01.03 Short-term investments 280,440 51,787 1.01.03 Trade receivable 1,488,655 2,533,173 1.01.03.01 Trade receivables 1,488,655 2,533,173 1.01.03.01.01 Concession assets 1,488,655 2,533,173 1.01.04 Inventories 45,675 41,993 1.01.06 Recoverable taxes 93,231 26,411 1.01.06.01 Current recoverable taxes 93,231 26,411 1.01.06.01.01 Recoverable taxes 93,231 26,411 1.01.07 Prepaid expenses 27,991 6,060 1.01.08 Other current assets 102,599 103,457 1.01.08.03 Other 102,599 103,457 1.01.08.03.02 Restricted cash 3,866 1,808 1.01.08.03.03 Receivables from related parties 21,974 30,426 1.01.08.03.04 Other 76,759 71,223 1.02 Noncurrent assets 22,721,845 18,812,377 1.02.01 Long-term assets 14,168,018 12,653,551 1.02.01.04 Trade receivables 12,122,035 10,702,388 1.02.01.04.01 Concession assets 12,122,035 10,702,388 1.02.01.05 Inventories 1,656 1,103 1.02.01.10 Other noncurrent assets 2,044,327 1,950,060 1.02.01.10.03 Receivables - Finance Department 1,868,048 1,778,999 1.02.01.10.04 Sureties and escrow deposits 42,661 44,070 1.02.01.10.07 Restricted cash 14,819 16,681 1.02.01.10.08 Other 118,799 110,310 1.02.02 Investments 8,443,091 6,055,385 1.02.02.01 Equity interests 8,443,091 6,055,385 1.02.02.01.02 Equity interests in subsidiaries 5,318,534 3,197,383 1.02.02.01.03 Equity interests in jointly controlled entities 3,124,557 2,858,002 1.02.03 Property and equipment 96,679 91,184 1.02.03.01 Property and equipment in use 96,679 91,184 1.02.04 Intangible assets 14,057 12,257 1.02.04.01 Intangible assets 14,057 12,257 1.02.04.01.02 Intangible assets 14,057 12,257

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Individual Interim Financial Information / Statement of Financial Position - Liabilities

(R$ thousand)

Account Account Description Current Quarter Prior Year Code 06/30/2021 12/31/2020 2 Total liabilities 25,714,453 23,595,377 2.01 Current Liabilities 1,508,171 1,233,267 2.01.02 Trade payables 45,207 75,332 2.01.02.01 Domestic suppliers 45,207 75,332 2.01.03 Taxes payable 381,792 248,449 2.01.03.01 Taxes payable - Federal 381,792 248,449 2.01.03.01.02 Taxes and payroll charges payable 381,792 248,449 2.01.04 Borrowings and financing 957,755 280,881 2.01.04.01 Borrowings and financing 704,797 54,330 2.01.04.01.01 In local currency 704,797 54,330 2.01.04.02 Debentures 242,011 217,948 2.01.04.03 Financing - Leases 10,947 8,603 2.01.04.03.01 Leases 10,947 8,603 2.01.05 Other payables 78,355 583,511 2.01.05.02 Other 78,355 583,511 2.01.05.02.01 Dividends and interest on capital payable 16,236 500,513 2.01.05.02.04 Payables - Vivest 858 871 2.01.05.02.05 Regulatory charges payable 32,831 47,390 2.01.05.02.07 Other 28,430 34,737 2.01.06 Provisions 45,062 45,094 2.01.06.01 Provisions for social security, labor and civil risks 45,062 45,094 2.01.06.01.03 Accrued employee benefits 45,062 45,094 2.02 Noncurrent liabilities 10,073,639 8,607,827 2.02.01 Borrowings and financing 5,295,244 4,012,977 2.02.01.01 Borrowings and financing 1,539,793 1,008,447 2.02.01.01.01 In local currency 1,539,793 1,008,447 2.02.01.02 Debentures 3,707,753 2,961,318 2.02.01.03 Financing - Leases 47,698 43,212 2.02.01.03.01 Leases 47,698 43,212 2.02.02 Other payables 502,500 516,956 2.02.02.02 Other 502,500 516,956 2.02.02.02.04 Global Reversal Reserve (RGR) 12,892 14,132 2.02.02.02.06 Regulatory charges payable 45,004 43,222 2.02.02.02.08 Employee benefits - actuarial deficit 406,048 381,977 2.02.02.02.09 Other 37,118 77,625 2.02.02.02.10 Trade payables 1,438 0 2.02.03 Deferred taxes 4,176,514 4,020,500 2.02.03.01 Deferred income tax and social contribution 4,176,514 4,020,500 2.02.03.01.01 Deferred PIS and Cofins (taxes on revenue) 1,216,332 1,181,747 2.02.03.01.02 Deferred income tax and social contribution 2,960,182 2,838,753 2.02.04 Provisions 99,381 57,394 2.02.04.01 Provisions for social security, labor and civil risks 99,381 57,394 2.02.04.01.06 Provisions 99,381 57,394 2.03 Equity 14,132,643 13,754,283 2.03.01 Realized capital 3,590,020 3,590,020 2.03.02 Capital reserves 666 666

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Individual Interim Financial Information / Statement of Financial Position - Liabilities

(R$ thousand)

Account Account Description Current Quarter Prior Year Code 06/30/2021 12/31/2020 2.03.02.02 Special goodwill reserve - merger 588 588 2.03.02.07 Investment grants - CRC 78 78 2.03.04 Earnings reserves 9,332,529 10,388,142 2.03.04.01 Legal reserve 718,004 718,004 2.03.04.02 Statutory reserve 1,862,804 1,862,804 2.03.04.05 Earnings retention reserve 266,149 797,312 2.03.04.08 Proposed additional dividends 0 524,450 2.03.04.10 Unrealized special earnings reserve 6,485,572 6,485,572 2.03.05 Retained earnings/Accumulated losses 1,432,623 0 2.03.08 Other comprehensive income -223,195 -224,545 2.03.08.01 Financial instrument adjustment 17,481 16,131 2.03.08.02 Actuarial surplus (deficit) -240,676 -240,676

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Individual Interim Financial Information / Statement of Profit and Loss

(R$ thousand)

Account Account Description Current Quarter Year to Date – Same Quarter – Year to Date – Code 04/01/2021 to Current Year Prior Year Prior Year 06/30/2021 01/01/2021 to 04/01/2020 to 01/01/2020 to 06/30/2021 06/30/2020 06/30/2020

3.01 Revenue from sales and/or services 1,171,853 1,946,276 332,352 914,929 3.01.01 Revenue from infrastructure, operation and maintenance, efficiency gain on 874,776 1,330,625 191,160 420,127 infrastructure implementation and other, net 3.01.02 Compensation from concession assets, net 297,077 615,651 141,192 494,802 3.02 Cost of sales and/or services -175,662 -327,656 -152,097 -248,618 3.02.01 Costs on infrastructure implementation and operation and maintenance services -175,662 -327,656 -152,097 -248,618 3.03 Gross revenue 996,191 1,618,620 180,255 666,311 3.04 Operating income/ (expenses) 284,107 516,314 1,169,289 1,384,019 3.04.02 General and administrative expenses 1,854 -42,072 1,003,169 969,091 3.04.02.01 Management fees -3,029 -7,411 -2,155 -5,370 3.04.02.02 Other general and administrative expenses -45,951 -85,495 -32,478 -63,341 3.04.02.03 Periodic Tariff Revision 50,834 50,834 1,037,802 1,037,802 3.04.04 Other operating income 8,974 9,317 151,088 155,983 3.04.05 Other operating expenses -6,672 -10,042 -4,436 -5,158 3.04.06 Share of profit (loss) of investees 279,951 559,111 19,468 264,103 3.05 Profit from operations before finance income (costs) and taxes 1,280,298 2,134,934 1,349,544 2,050,330 3.06 Finance income (costs) -134,184 -247,492 -26,075 -86,241 3.06.01 Finance income 11,434 28,622 94,458 271,961 3.06.02 Finance costs -145,618 -276,114 -120,533 -358,202 3.07 Profit before taxes on income 1,146,114 1,887,442 1,323,469 1,964,089 3.08 Income tax and social contribution -296,114 -454,819 -340,865 -474,903 3.08.01 Current -165,094 -333,392 -66,240 -142,105 3.08.02 Deferred -131,020 -121,427 -274,625 -332,798 3.09 Profit from continuing operations 850,000 1,432,623 982,604 1,489,186 3.11 Profit/loss for the period 850,000 1,432,623 982,604 1,489,186 3.99 Earnings per share (R$/share) 3.99.01 Basic earnings per share 3.99.01.01 Common share 1.29006 2.17432 1.49132 2.26017

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Individual Interim Financial Information / Statement of Profit and Loss

(R$ thousand)

Código da Account Description Conta Current Quarter Year to Date – Same Quarter – Year to Date – 04/01/2021 to Current Year Prior Year Prior Year 06/30/2021 01/01/2021 to 04/01/2020 to 06/30/2020 01/01/2020 to 06/30/2021 06/30/2020

3.99.01.02 Preferred share 1.29006 2.17432 1.49132 2.26017 3.99.02 Diluted earnings per share 3.99.02.01 Common share 1.28998 2.17418 1.49120 2.25999 3.99.02.02 Preferred share 1.28998 2.17418 1.49120 2.25999

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Individual Interim Financial Information / Statement of Comprehensive Income

(Reais Mil)

Account Account Description Code Current Quarter Year to Date – Same Quarter – Year to Date – 04/01/2021 to Current Year Prior Year Prior Year 06/30/2021 01/01/2021 to 04/01/2020 to 06/30/2020 01/01/2020 to 06/30/2021 06/30/2020

4.01 Profit for the period 850,000 1,432,623 982,604 1,489,186 4.02 Other comprehensive income 25,137 1,350 -789 31,650 4.02.03 Adjustment - subsidiaries’ financial instruments under the equity method 25,854 1,123 -989 32,484 4.02.04 Deferred income tax and social contribution -717 227 200 -834 4.03 Comprehensive income for the period 875,137 1,433,973 981,815 1,520,836

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Individual Interim Financial Information / Statement of Cash Flows - Indirect Method

(R$ thousand)

Account Account Description Year to Date - Current Year to Date - Prior Year Code Year 01/01/2021 to 06/30/2021 01/01/2020 to 06/30/2020 6.01 Net cash from operating activities 796,153 824,048 6.01.01 Cash provided by operations 1,317,881 1,740,607 6.01.01.01 Profit for the period 1,432,623 1,489,186 6.01.01.02 Depreciation and amortization 9,807 8,861 6.01.01.03 Deferred PIS and Cofins (taxes on revenue) 34,585 86,227 6.01.01.04 Deferred income tax and social contribution 121,427 332,798 6.01.01.05 Provision for risks 29,684 -1,499 6.01.01.06 Residual cost of permanent assets disposed of 4 0 6.01.01.07 Tax benefits - merged goodwill 18 19 6.01.01.08 Amortization of concession assets in the acquisition 1,245 1,245 of subsidiary 6.01.01.09 Realization of loss on subsidiary -2,362 -928 6.01.01.10 Share of profit of investees -557,994 -264,103 6.01.01.11 Interest, inflation adjustment and exchange rate changes 211,198 297,971 on borrowings, financing and debentures 6.01.01.12 Income from short-term investments -2,705 -1,301 6.01.01.13 Interest, inflation adjustment and exchange rate changes on 16,281 -207,869 assets and liabilities 6.01.01.14 Employee benefits - actuarial deficit 24,070 0 6.01.02 Changes in assets and liabilities -521,728 -916,559 6.01.02.01 Restricted cash -196 -173 6.01.02.02 Concession assets -375,129 -744,513 6.01.02.03 Inventories -4,235 -2,277 6.01.02.04 Receivables - Finance Department -89,049 -92,223 6.01.02.05 Recoverable taxes -66,820 -53,641 6.01.02.06 Sureties and escrow deposits 1,613 3,815 6.01.02.07 Prepaid expenses -21,931 -19,335 6.01.02.08 Other assets -5,591 -120,786 6.01.02.09 Trade payables -28,687 2,575 6.01.02.10 Taxes and payroll charges payable 133,353 166,954 6.01.02.11 Payroll and related taxes -32 4,456 6.01.02.13 Regulatory charges payable -12,993 2,589 6.01.02.14 Provisions -3,864 -3,209 6.01.02.15 Payables – Vivest -13 557 6.01.02.16 Global Reversal Reserve (RGR) -1,240 -1,240 6.01.02.17 Other liabilities -46,914 -60,108 6.02 Net cash from investing activities -2,058,518 -497,934 6.02.01 Short-term investments -804,111 -580,650 6.02.02 Redemption of short-term investments 578,163 443,958 6.02.03 Purchases of property and equipment -2,074 -1,478 6.02.04 Intangible assets -3,252 -2,951 6.02.05 Investments -1,827,244 -356,813 6.03 Net cash provided by financing activities 196,263 308,922 6.03.01 Additions - Borrowings 1,872,500 655,516 6.03.02 Repayment of borrowings (principal) -38,486 -24,469 6.03.03 Repayment of borrowings (interest) -92,213 -73,700 6.03.04 Derivative financial instruments 0 -473 PÁGINA: 8 de 120

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Individual Interim Financial Information / Statement of Cash Flows - Indirect Method

(R$ thousand)

Account Account Description Year to Date - Current Year Year to Date - Prior Year Code 01/01/2021 to 06/30/2021 01/01/2020 to 06/30/2020 6.03.06 Dividends and interest on capital paid -1,539,890 -241,933 6.03.07 Lease payments -5,648 -6,019 6.05 Increase (decrease) in cash and cash equivalents -1,066,102 635,036 6.05.01 Opening balance of cash and cash equivalents 2,020,119 593,663 6.05.02 Closing balance of cash and cash equivalents 954,017 1,228,699

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Individual Statement of Changes in Equity - 01/01/2021 to 06/30/2021

(R$ thousand)

Account Account Description Paid-in Capital Reserves, Earnings Reserve Retained Earnings Other Equity Code Capital Stock Options (Accumulated Comprehensive Granted, and Losses) Income Treasury Shares 5.01 Opening balances 3,590,020 666 10,388,142 0 -224,545 13,754,283

5.03 Adjusted opening balances 3,590,020 666 10,388,142 0 -224,545 13,754,283

5.04 Capital transactions with shareholders 0 0 -1,055,613 0 0 -1,055,613

5.04.06 Dividends 0 0 -531,163 0 0 -531,163

5.04.08 Proposed additional dividends 0 0 -524,450 0 0 -524,450

5.05 Total comprehensive income 0 0 0 1,432,623 1,350 1,433,973

5.05.01 Profit (loss) for the period 0 0 0 1,432,623 0 1,432,623

5.05.02 Other comprehensive income 0 0 0 0 1,350 1,350

5.05.02.01 Adjustments to financial instruments 0 0 0 0 1,123 1,123

5.05.02.02 Taxes on adjustments to financial instruments 0 0 0 0 227 227 5.07 Closing balances 3,590,020 666 9,332,529 1,432,623 -223,195 14,132,643

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Individual Statement of Changes in Equity - 01/01/2020 to 06/30/2020

(R$ thousand)

5.03 Adjusted opening balances 3,590,020 666 8,172,442 0 31,191 11,794,319

5.04 Capital transactions with shareholders 0 0 0 -149,956 0 -149,956

5.04.06 Dividends 0 0 0 377 0 377

5.04.07 Interest on capital 0 0 0 -150,333 0 -150,333

5.05 Total comprehensive income 0 0 0 1,489,186 31,650 1,520,836

5.05.01 Profit (loss) for the period 0 0 0 1,489,186 0 1,489,186

5.05.02 Other comprehensive income 0 0 0 0 31,650 31,650

5.05.02.01 Adjustments to financial instruments 0 0 0 0 32,484 32,484

5.05.02.02 Taxes on adjustments to financial instruments 0 0 0 0 -834 -834 5.07 Closing balances 3,590,020 666 8,172,442 1,339,230 62,841 13,165,199

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Individual Interim Financial Information / Statement of Value Added

(R$ thousand)

Account Account Description Year to Date - Current Year Year to Date - Prior Year Code 01/01/2021 to 06/30/2021 01/01/2020 to 06/30/2020 7.01 Revenue 2,317,076 2,424,504 7.01.01 Sales of goods, products and services 2,307,759 2,268,520 7.01.02 Other revenue 9,317 155,984 7.02 Inputs acquired from third parties -227,539 -145,184 7.02.01 Cost of products, goods and services rendered -198,197 -14,993 7.02.02 Materials, electric power, outside services and other -29,342 -130,191 7.03 Gross value added 2,089,537 2,279,320 7.04 Retentions -9,807 -8,861 7.04.01 Depreciation, amortization and depletion -9,807 -8,861 7.05 Net wealth created 2,079,730 2,270,459 7.06 Wealth received in transfer 587,733 536,064 7.06.01 Share of profit of investee 559,111 264,103 7.06.02 Finance income 28,622 271,961 7.07 Total wealth for distribution 2,667,463 2,806,523 7.08 Wealth distributed 2,667,463 2,806,523 7.08.01 Personnel 148,215 123,990 7.08.01.01 Salaries and wages 85,792 89,610 7.08.01.02 Benefits 51,361 26,297 7.08.01.03 Severance Pay Fund (FGTS) 11,062 8,083 7.08.02 Taxes and contributions 808,938 834,804 7.08.02.01 Federal 787,771 815,223 7.08.02.02 State 535 711 7.08.02.03 Municipal 20,632 18,870 7.08.03 Lenders and lessors 277,687 358,543 7.08.03.01 Interest 275,489 357,453 7.08.03.02 Rentals 2,198 1,090 7.08.04 Shareholders 1,432,623 1,489,186 7.08.04.01 Interest on capital 0 150,333 7.08.04.03 Retained earnings / Loss for the period 1,432,623 1,338,853

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Consolidated Interim Financial Information / Statement of Financial Position - Assets

(R$ thousand)

Account Account Description Current Quarter Prior Year Code 06/30/2021 12/31/2020 1 Total assets 27,869,531 24,592,358 1.01 Current assets 4,103,140 5,507,858 1.01.01 Cash and cash equivalents 1,090,994 2,067,337 1.01.02 Short-term investments 724,512 453,557 1.01.02.01 Short-term investments at fair value 724,512 453,557 through profit or loss 1.01.02.01.03 Short-term investments 724,512 453,557 1.01.03 Trade receivables 1,992,387 2,804,373 1.01.03.01 Trade receivables 1,992,387 2,804,373 1.01.03.01.01 Concession assets 1,992,387 2,804,373 1.01.04 Inventories 56,604 45,297 1.01.06 Recoverable taxes 107,737 28,807 1.01.06.01 Current recoverable taxes 107,737 28,807 1.01.06.01.01 Recoverable taxes 107,737 28,807 1.01.07 Prepaid expenses 28,473 6,400 1.01.08 Other current assets 102,433 102,087 1.01.08.03 Other 102,433 102,087 1.01.08.03.01 Derivative financial instruments 2,259 9,790 1.01.08.03.02 Restricted cash 3,866 1,808 1.01.08.03.03 Receivables from related parties 15,206 14,994 1.01.08.03.04 Other 81,102 75,495 1.02 Noncurrent assets 23,766,391 19,084,500 1.02.01 Long-term assets 20,035,375 16,109,008 1.02.01.04 Trade receivables 17,954,227 14,118,454 1.02.01.04.01 Concession assets 17,954,227 14,118,454 1.02.01.05 Inventories 11,168 9,997 1.02.01.10 Other noncurrent assets 2,069,980 1,980,557 1.02.01.10.03 Receivables - Finance Department 1,868,048 1,778,999 1.02.01.10.04 Sureties and escrow deposits 45,671 44,119 1.02.01.10.05 Financial instruments 403 226 1.02.01.10.06 Other 118,801 110,310 1.02.01.10.07 Restricted cash 37,057 46,903 1.02.02 Investments 3,124,557 2,858,002 1.02.02.01 Equity interests 3,124,557 2,858,002 1.02.02.01.04 Equity interests in jointly controlled entities 3,124,557 2,858,002 1.02.03 Property and equipment 98,435 92,991 1.02.03.01 Property and equipment in use 98,435 92,991 1.02.04 Intangible assets 508,024 24,499 1.02.04.01 Intangible assets 508,024 24,499 1.02.04.01.02 Intangible assets 508,024 24,499

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Consolidated Interim Financial Information / Statement of Financial Position - Liabilities

(R$ thousand)

Account Account Description Current Quarter Prior Year Code 06/30/2021 12/31/2020 2 Total liabilities 27,869,531 24,592,358 2.01 Current Liabilities 2,002,883 1,372,497 2.01.02 Trade payables 90,525 153,346 2.01.02.01 Domestic suppliers 90,525 153,346 2.01.03 Taxes payable 394,093 255,614 2.01.03.01 Taxes payable - Federal 394,093 255,614 2.01.03.01.02 Taxes and payroll charges payable 394,093 255,614 2.01.04 Borrowings and financing 1,366,959 321,371 2.01.04.01 Borrowings and financing 1,113,809 94,628 2.01.04.01.01 In local currency 1,113,809 94,628 2.01.04.02 Debentures 242,011 217,948 2.01.04.03 Financing - Leases 11,139 8,795 2.01.04.03.01 Leases 11,139 8,795 2.01.05 Other payables 106,244 597,072 2.01.05.02 Other 106,244 597,072 2.01.05.02.01 Dividends and interest on capital payable 16,236 500,513 2.01.05.02.04 Payables - Vivest 858 871 2.01.05.02.05 Regulatory charges payable 34,900 49,457 2.01.05.02.07 Other 54,250 46,231 2.01.06 Provisions 45,062 45,094 2.01.06.01 Provisions for social security, labor and civil risks 45,062 45,094 2.01.06.01.03 Accrued employee benefits 45,062 45,094 2.02 Noncurrent liabilities 11,385,896 9,094,419 2.02.01 Borrowings and financing 5,479,515 4,214,361 2.02.01.01 Borrowings and financing 1,722,627 1,208,301 2.02.01.01.01 In local currency 1,722,627 1,208,301 2.02.01.02 Debentures 3,707,753 2,961,318 2.02.01.03 Financing - Leases 49,135 44,742 2.02.01.03.01 Leases 49,135 44,742 2.02.02 Other payables 520,629 521,799 2.02.02.02 Other 520,629 521,799 2.02.02.02.03 Global Reversal Reserve (RGR) 12,892 14,132 2.02.02.02.05 Regulatory charges payable 50,036 48,065 2.02.02.02.08 Other 37,118 77,625 2.02.02.02.09 Employee benefits - actuarial deficit 406,048 381,977 2.02.02.02.10 Trade payables 14,535 0 2.02.03 Deferred taxes 5,266,715 4,269,577 2.02.03.01 Deferred income tax and social contribution 5,266,715 4,269,577 2.02.03.01.01 Deferred income tax and social contribution 3,687,902 2,952,855 2.02.03.01.02 Deferred PIS and Cofins (taxes on revenue) 1,578,813 1,316,722 2.02.04 Provisions 119,037 88,682 2.02.04.01 Provisions for social security, labor and civil risks 119,037 88,682 2.02.04.01.06 Provisions 119,037 88,682 2.03 Consolidated equity 14,480,752 14,125,442 2.03.01 Realized capital 3,590,020 3,590,020 2.03.02 Capital reserves 666 666

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Consolidated Interim Financial Information / Statement of Financial Position - Liabilities

(R$ thousand)

Account Account Description Current Quarter Prior Year Code 06/30/2021 12/31/2020 2.03.02.02 Special goodwill reserve - merger 588 588 2.03.02.07 Investment grants - CRC 78 78 2.03.04 Earnings reserves 9,332,529 10,388,142 2.03.04.01 Legal reserve 718,004 718,004 2.03.04.02 Statutory reserve 1,862,804 1,862,804 2.03.04.05 Earnings retention reserve 266,149 797,312 2.03.04.10 Unrealized special earnings reserve 6,485,572 6,485,572 2.03.04.11 Additional dividends proposed 0 524,450 2.03.05 Retained earnings/Accumulated losses 1,432,623 0 2.03.08 Other comprehensive income -223,195 -224,545 2.03.08.01 Financial instrument adjustment 17,481 16,131 2.03.08.02 Actuarial surplus (deficit) -240,676 -240,676 2.03.09 Noncontrolling interests 348,109 371,159

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Consolidated Interim Financial Information / Statement of Profit and Loss

(R$ thousand)

3.01 Revenue from sales and/or services 1,511,135 2,599,153 550,025 1,402,152 3.01.01 Revenue from infrastructure, operation and maintenance, efficiency gain on 1,077,567 1,693,770 358,837 769,641 infrastructure implementation and other, net 3.01.02 Compensation from concession assets, net 433,568 905,383 191,188 632,511 3.02 Cost of sales and/or services -329,981 -612,659 -284,979 -518,180 3.02.01 Cost on infrastructure implementation and operation and maintenance services -329,981 -612,659 -284,979 -518,180 3.03 Gross revenue 1,181,154 1,986,494 265,046 883,972 3.04 Operating income/ (expenses) 135,107 206,097 1,096,823 1,199,343 3.04.02 General and administrative expenses 8,533 -33,964 1,001,345 966,211 3.04.02.01 Management fees -3,029 -7,411 -2,155 -5,370 3.04.02.02 Other general and administrative expenses -42,349 -80,464 -34,302 -66,221 3.04.02.03 Periodic Tariff Revision 53,911 53,911 1,037,802 1,037,802 3.04.04 Other operating income 11,601 11,944 151,087 156,471 3.04.05 Other operating expenses -7,406 -18,438 -4,435 -5,158 3.04.06 Share of profit (loss) of investees 122,379 246,555 -51,174 81,819 3.05 Profit from operations before finance income (costs) and taxes 1,316,261 2,192,591 1,361,869 2,083,315 3.06 Finance income (costs) -138,932 -254,700 -27,825 -77,136 3.06.01 Finance income 16,870 36,870 97,597 291,384 3.06.02 Finance costs -155,802 -291,570 -125,422 -368,520 3.07 Profit before taxes on income 1,177,329 1,937,891 1,334,044 2,006,179 3.08 Income tax and social contribution -323,918 -500,002 -349,773 -499,829 3.08.01 Current -141,652 -352,371 -69,687 -147,281 3.08.02 Deferred -182,266 -147,631 -280,086 -352,548 3.09 Profit from continuing operations 853,411 1,437,889 984,271 1,506,350 3.11 Consolidated profit/loss for the period 853,411 1,437,889 984,271 1,506,350 3.11.01 Attributable to the Company’s owners 850,000 1,432,623 982,604 1,489,186 3.11.02 Attributable to noncontrolling interests 3,411 5,266 1,667 17,164 3.99 Earnings per share (R$/share)

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Consolidated Interim Financial Information / Statement of Profit and Loss

(R$ thousand)

3.99.01 Basic earnings per share 3.99.01.01 Common share 1.29006 2.17432 1.49132 2.26017 3.99.01.02 Preferred share 1.28998 2.17432 1.49132 2.26017 3.99.02 Diluted earnings per share 3.99.02.01 Common share 1.28998 2.17418 1.49120 2.25999 3.99.02.02 Preferred share 1.28998 2.17418 1.49120 2.25999

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Consolidated Interim Financial Information / Statement of Comprehensive Income

(R$ thousand)

4.01 Consolidated profit for the period 853,411 1,437,889 984,271 1,506,350 4.02 Other comprehensive income 25,137 1,350 -789 31,650 4.02.03 Adjustment - subsidiaries’ financial instruments under the equity method 25,854 1,123 -989 32,484 4.02.04 Deferred income tax and social contribution -717 227 200 -834 4.03 Consolidated comprehensive income for the period 878,548 1,439,239 983,482 1,538,000 4.03.01 Attributable to the Company’s owners 875,137 1,433,973 981,815 1,520,836 4.03.02 Attributable to noncontrolling interests 3,411 5,266 1,667 17,164

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Consolidated Interim Financial Information / Statement of Cash Flows - Indirect Method

(R$ thousand)

Account Account Description Year to Date - Current Year to Date - Prior Year Code Year 01/01/2021 to 06/30/2021 01/01/2020 to 06/30/2020 6.01 Net cash from operating activities 679,376 725,916 6.01.01 Cash provided by operations 1,705,815 1,966,663 6.01.01.01 Profit for the period 1,437,889 1,506,350 6.01.01.02 Depreciation and amortization 10,065 9,165 6.01.01.03 Deferred PIS and Cofins (taxes on revenue) 70,136 85,503 6.01.01.04 Deferred income tax and social contribution 147,631 352,549 6.01.01.05 Provision for risks 24,794 -3,303 6.01.01.06 Residual cost of permanent assets disposed of 4 0 6.01.01.07 Tax benefits - merged goodwill 18 19 6.01.01.08 Amortization of concession assets in the acquisition 1,245 1,245 of subsidiary 6.01.01.09 Realization of loss on subsidiary -2,362 -928 6.01.01.10 Share of profit of investees -246,555 -81,819 6.01.01.11 Interest, inflation adjustment and exchange rate changes 225,108 308,070 on borrowings, financing and debentures 6.01.01.12 Income from short-term investments -3,623 -1,772 6.01.01.13 Interest, inflation adjustment and exchange rate changes on 17,395 -208,416 assets and liabilities 6.01.01.14 Employee benefits - actuarial deficit 24,070 0 6.01.02 Changes in assets and liabilities -1,026,439 -1,240,747 6.01.02.01 Restricted cash 7,788 -362 6.01.02.02 Concession assets -852,117 -1,135,470 6.01.02.03 Inventories -12,478 65,651 6.01.02.04 Receivables - Finance Department -89,049 -92,223 6.01.02.05 Recoverable taxes -66,729 -52,265 6.01.02.06 Sureties and escrow deposits -1,348 4,419 6.01.02.07 Prepaid expenses -22,073 -19,615 6.01.02.08 Other assets -11,022 -121,449 6.01.02.09 Trade payables -50,816 -28,557 6.01.02.10 Taxes and payroll charges payable 133,638 170,221 6.01.02.11 Payroll and related taxes -32 4,456 6.01.02.13 Regulatory charges payable -12,814 3,016 6.01.02.14 Provisions -11,708 -3,209 6.01.02.15 Payables – Vivest -13 557 6.01.02.16 Global Reversal Reserve (RGR) -1,240 -1,240 6.01.02.17 Other liabilities -36,426 -34,677 6.02 Net cash from investing activities -1,819,350 -266,673 6.02.01 Short-term investments -987,833 -635,915 6.02.02 Redemption of short-term investments 697,451 542,671 6.02.03 Purchases of property and equipment -2,136 -1,478 6.02.04 Intangible assets -3,322 -2,951 6.02.05 Investments -1,591,065 -169,000 6.02.07 Cash acquired in business combinations 67,555 0 6.03 Net cash provided by financing activities 163,631 264,939 6.03.01 Additions - Borrowings 1,872,500 655,516 6.03.02 Repayment of borrowings (principal) -65,161 -45,605 6.03.03 Repayment of borrowings (interest) -101,276 -84,942

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Consolidated Interim Financial Information / Statement of Cash Flows - Indirect Method

(R$ thousand)

Account Account Description Year to Date - Current Year Year to Date - Prior Year Code 01/01/2021 to 06/30/2021 01/01/2020 to 06/30/2020 6.03.04 Derivative financial instruments 8,480 5,270 6.03.05 Transactions with noncontrolling shareholders -5,266 -17,164 6.03.06 Dividends and interest on capital paid -1,539,890 -241,933 6.03.07 Lease payments -5,756 -6,203 6.05 Increase (decrease) in cash and cash equivalents -976,343 724,182 6.05.01 Opening balance of cash and cash equivalents 2,067,337 595,971 6.05.02 Closing balance of cash and cash equivalents 1,090,994 1,320,153

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Consolidated Interim Financial Information / Statement of Changes in Equity - 01/01/2021 to 06/30/2021

(R$ thousand)

Account Account Description Paid-in Capital Reserves, Earnings Reserve Retained Earnings Other Comprehensive Equity Noncontrolling Consolidated Code Capital Stock Options (Accumulated Losses) Income interests Equity Granted, and Treasury Shares 5.01 Opening balances 3,590,020 666 10,388,142 0 -224,545 13,754,283 371,159 14,125,442

5.03 Adjusted opening balances 3,590,020 666 10,388,142 0 -224,545 13,754,283 371,159 14,125,442

5.04 Capital transactions with shareholders 0 0 -1,055,613 0 0 -1,055,613 -28,316 -1,083,929

5.04.06 Dividends 0 0 -531,163 0 0 -531,163 0 -531,163

5.04.08 Acquisition of additional interest from 0 0 0 0 0 0 -28,316 -28,316 noncontrolling shareholders 5.04.09 Proposed additional dividends 0 0 -524,450 0 0 -524,450 0 -524,450

5.05 Total comprehensive income 0 0 0 1,432,623 1,350 1,433,973 5,266 1,439,239

5.05.01 Profit for the period 0 0 0 1,432,623 0 1,432,623 5,266 1,437,889

5.05.02 Other comprehensive income 0 0 0 0 1,350 1,350 0 1,350

5.05.02.01 Adjustments to financial instruments 0 0 0 0 1,123 1,123 0 1,123

5.05.02.02 Taxes on adjustments to 0 0 0 0 227 227 0 227 financial instruments 5.07 Closing balances 3,590,020 666 9,332,529 1,432,623 -223,195 14,132,643 348,109 14,480,752

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Consolidated Interim Financial Information / Statement of Changes in Equity - 01/01/2020 to 06/30/2020

(R$ thousand)

5.03 Adjusted opening balances 3,590,020 666 8,172,442 0 31,191 11,794,319 1,967,288 13,761,607

5.04 Capital transactions with shareholders 0 0 0 -149,956 0 -149,956 -1,615,242 -1,765,198

5.04.06 Dividends 0 0 0 377 0 377 0 377

5.04.07 Interest on capital 0 0 0 -150,333 0 -150,333 0 -150,333

5.04.08 Acquisition of additional interest from 0 0 0 0 0 0 -1,615,242 -1,615,242 noncontrolling shareholders 5.05 Total comprehensive income 0 0 0 1,489,186 31,650 1,520,836 17,164 1,538,000

5.05.01 Profit for the period 0 0 0 1,489,186 0 1,489,186 17,164 1,506,350

5.05.02 Other comprehensive income 0 0 0 0 31,650 31,650 0 31,650

5.05.02.01 Adjustments to financial instruments 0 0 0 0 32,484 32,484 0 32,484

5.05.02.02 Taxes on adjustments to 0 0 0 0 -834 -834 0 -834 financial instruments 5.07 Closing balances 3,590,020 666 8,172,442 1,339,230 62,841 13,165,199 369,210 13,534,409

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Consolidated Interim Financial Information / Statement of Value Added

(R$ thousand)

Account Account Description Year to Date - Current Year Year to Date - Prior Year Code 01/01/2021 to 06/30/2021 01/01/2020 to 06/30/2020 7.01 Revenue 3,029,595 2,933,584 7.01.01 Sales of goods, products and services 3,017,651 2,777,112 7.01.02 Other revenue 11,944 156,472 7.02 Inputs acquired from third parties -512,871 -415,362 7.02.01 Cost of products, goods and services rendered -482,558 -28,118 7.02.02 Materials, electric power, outside services and other -30,313 -387,244 7.03 Gross value added 2,516,724 2,518,222 7.04 Retentions -10,065 -9,165 7.04.01 Depreciation, amortization and depletion -10,065 -9,165 7.05 Net wealth created 2,506,659 2,509,057 7.06 Wealth received in transfer 283,425 373,203 7.06.01 Share of profit (loss) of investees 246,555 81,819 7.06.02 Finance income 36,870 291,384 7.07 Total wealth for distribution 2,790,084 2,882,260 7.08 Wealth distributed 2,790,084 2,882,260 7.08.01 Personnel 150,164 125,406 7.08.01.01 Salaries and wages 85,800 89,610 7.08.01.02 Benefits 53,297 27,713 7.08.01.03 Severance Pay Fund (FGTS) 11,067 8,083 7.08.02 Taxes and contributions 908,263 881,302 7.08.02.01 Federal 887,053 861,681 7.08.02.02 State 567 742 7.08.02.03 Municipal 20,643 18,879 7.08.03 Lenders and lessors 293,768 369,202 7.08.03.01 Interest 290,884 367,739 7.08.03.02 Rentals 2,884 1,463 7.08.04 Shareholders 1,437,889 1,506,350 7.08.04.01 Interest on capital 0 150,333 7.08.04.03 Retained earnings / Loss for the period 1,432,623 1,338,853 7.08.04.04 Noncontrolling interests in retained earnings 5,266 17,164

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PAULISTA

Performance Comments

6,6%

Operating performance 33,8%

The Company and its subsidiaries and jointly controlled entities currently hold 30 electricity transmission concession contracts totaling, as of June 30, 2021, an Annual Permitted Revenue (RAP) of R$3,922,025 thousand (CTEEP and subsidiaries) and R$1,147,858 thousand (jointly controlled61,1% entities), 2020/2021 cycle baseline (note 1.2).

ISA CTEEP is an industry benchmark in performance. The Company performs an ongoing management and close monitoring of its operational indicators, most notably the Index of Non-Supplied Energy (IENS), which is the ratio of total energy not supplied during incidents throughout the year to the total demanded energy the Company supplied.

In 2Q21, the Company’s IENS was 0.000244%, compared to 0.000681% in 2Q20. For SIN system, IENS in May 2021 was 0.0024%.

The Company is diligent in making investments and puts a focus on projects that contribute to the expansion and safety of Brazil´s electric power transmission system. In the first half of 2021, investments amounted to R$413,012 thousand (note 26), an increase of 25% from the same period in 2020. During the first half of the year, 64 retrofitting projects were placed into operation.

ESG performance

To promote sustainable development, the Company’s strategy is focused on responding to global challenges set out in the United Nations (UN) 2030 Agenda. The Company seeks to contribute to the achievement of the following six Sustainable Development Goals (SDG):

Invests resources and knowledge in favor of new generations through the strategy of private social investment, corporate volunteer program and Connections for Development, one of the Company’s sustainability programs that seeks to strengthen the capabilities of the community ecosystem to drive transformations in its areas of influence.

Contributes through electricity transmission, participating actively in the electricity sector and in the innovation ecosystems, rolling out initiatives to create a society with an innovative infrastructure and which provides welfare and access to energy in a reliable and safe manner for the population.

The Company reinforces its commitment to connecting with renewable energy through the issue of green bonds to execute retrofitting and greenfield investments. “Conexão Jaguar” is one of the Company’s sustainability programs, whose main goals are biodiversity conservation, mitigation of climate change and local development. Currently, it supports one of the regions recognized as a World Heritage Site – the Serra do Amolar region in Pantanal – in the conservation of over 76,000 hectares of preserved area. To learn more, visit https://conexionjaguar.org/pt-br/conexao-jaguar/.

ISA CTEEP’s greenhouse gas emission inventory is verified by an independent third-party and recognized with the Gold Seal from the Brazilian GHG Protocol Program.

The Company has implemented the Business Ethics and Integrity Program and the Anticorruption Policy, which guide the conduct of employees in their interactions with stakeholders.

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Performance Comments

Ratification Resolution (REH) 2851/2021

On April 22, 2021, through Ratification Resolution 2851/2021, ANEEL reprofiled the payment of the debt relating to the Basic Existing System Network (RBSE) indemnities while maintaining the criteria originally established by ANEEL Normative Resolution 762/2017, which preserved the economic value for the Company and rescheduled part of the RBSE payment amounts, as shown below:

Flow of receipts prior to the RBSE reprofiling:

Flow of receipts after the RBSE reprofiling:

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Performance Comments

Financial Performance

In the six-month period ended June 30, 2021, the Company and its subsidiaries reported operating cash generation of R$679.4 million and an increase in profit for the period of 13%, reaching a total of R$853,411 thousand in 2Q21 compared to R$984,270 thousand in 2Q20.

It is worth noting that 2Q20 results are being restated for the sole, exclusive purpose of reflecting in the disclosure of quarterly balances the impacts of CVM Official Letter 04/2020 that were adjusted as of December 31, 2020, so that such restatement does not change the Company’s profit for the year disclosed on February 22, 2021 (note 2.4).

Quarter-on-quarter net operating revenue was up 174.7% and consists of the following changes:

Variance (%) 06.30.2020 06.30.2021 % (restated) % 2021/2020

Infrastructure revenues 262,225 17.4 268,987 48.9 (2.5) Efficiency gain on infrastructure 62,233 4.1 333 0.1 18,588.6 implementation Operation and maintenance 172,417 11.4 170,126 30.9 1.3 Compensation from concession assets 1,187,403 62.4 207,474 37.7 472.3 Revenue from rentals and services 19,071 1.3 7,482 1.4 154.9

Taxes on revenue (144,596) (8.5) (54,070) (8.3) 167.4

Regulatory charges (47,618) (2.8) (50,307) (7.7) (5.3)

Net operating revenue 1,511,135 550,025 174.7

Infrastructure revenue was R$262,225 thousand in 2Q21 against R$268,987 thousand in 2Q20. Such revenue is recognized considering the investments in projects completed in the period plus the estimated margin of each project and the gross-up of the taxes on revenue; accordingly, revenue varies according to the volume of investments. In 2Q21, there was (i) a R$37,592 thousand decrease, due to a variance in the volume of investments due to the percentage of completion of the subsidiaries’ works, as well as the completion of the works relating to Itaquerê, Tibagi, and Aguapeí, placed into operation throughout 2020 and in the second quarter of 2021, which was partially offset by investments in the works that continue at an advanced stage of completion, of Biguaçu, IEMG (Triângulo Mineiro), and Evrecy (Minuano), offset by (ii) an increase in revenue from CTEEP´s retrofitting projects in the amount of R$30,830 thousand.

Infrastructure revenue

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Performance Comments

Efficiency gain, in the amount of R$62,233 thousand in 2Q21, against R$333 thousand in 2Q20, refers to gains additional to the estimated margin which were earned due to the energization in CTEEP of 41 retrofitting projects, mainly SE Taubaté and SE Itapetininga II. Operation & maintenance revenue was R$172,417 thousand in 2Q21, compared to R$170,126 thousand in 2Q20. The rise is due to the following main factors; (i) increase in the transfer of regulatory charges incorporated into the revenue, in the amount of R$8,172 thousand; (ii) negative variance in the quarter of R$6,016 thousand due to the application of the Annual Permitted Revenue for the 2020/2021 cycle, with a reduction of 4% due to impacts of the Periodic Tariff Revision (RTP), offset by the adjustment based on IPCA/IGPM price indices.

The compensation from concession assets amounted to R$1,187,403 thousand in 2Q21 compared to R$207,474 thousand in 2Q20 due to the following:

 Assets under Law No. 12.783 - SE (b) A variance of R$714,407thousand was recorded: (i) a R$497,346 thousand increase due to the remeasurement of the concession assets relating to the Basic Existing System Network (RBSE) resulting from the reprofiling of the financial component and supplementary recognition of the Ke, in accordance with ANEEL Ratification Resolution 2.851; (ii) a R$207,328 thousand increase relating to the monthly adjustment based on IPCA, which was higher than that in 2Q20, and (iii) increase in the financial flow adjustment in the amount of R$9,733 thousand.

 Infrastructure implementation recorded a variance of R$265,522 thousand: (i) a R$100,295 thousand increase relating to the concession asset adjustment at the internal rate of discount for each concession agreement, and (ii) a R$165,227 thousand increase due to the monthly adjustment based on IPCA.

497.346 1.187.403

110.028 372.555

207.473

2Q20 Monthly Concession RBSE 2Q21 IPCA Adjustment Reprofiling

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PAULISTA

Performance Comments

Revenues from rentals and services, which basically refer to sharing infrastructure of optical fiber cable and lightning rod for telecommunication operations amounted to R$19,071 thousand in 2Q21, compared to R$7,482 thousand in 2Q20. Deductions from operating revenue totaled R$192,214 thousand in 2Q21 and R$104,377 thousand in 2Q20 impacted mainly by the increase in (i) current and deferred PIS/Cofins taxes of R$90,526 thousand, which are calculated on gross revenue, offset by (ii) regulatory charges of R$2,689 thousand. Costs on infrastructure implementation and operation and maintenance services increased 15.8%, totaling R$329,981 thousand in 2Q21 against the R$284,979 thousand recorded in 2Q20.

The infrastructure implementation service costs represent the investments made in the construction in progress in the period, and the expenses on materials and services vary according to the percentage of completion of the works. The increase of R$38,945 thousand is due to the higher investment in reinforcements and improvements made by the Parent Company, offset by the reduction in the subsidiaries due to the entry into operation of Itaquerê, Tibagi and Aguapeí. Operation & maintenance costs amounted to R$102,625 thousand in 2Q21 and R$96,568 thousand in 2Q20 mainly due to severance costs and salary adjustment under the collective bargain agreement for 2020.

Revenues - Periodic Tariff Revision (RTP) amounted to R$53,911 thousand in 2Q21 and R$1,037,802 thousand in 2Q2, impacted by the following:

 In 2Q21, (i) positive revision of the Annual Permitted Revenue (RAP) as a result the Administrative Appeals started by CTEEP and subsidiaries IESerra do Japi, IEPinheiros, IESul, and IENNE in the amount of R$59,881 thousand; (ii) a R$1,168 thousand reduction due to the de revision of the flow of receipts arising from the RTP by subsidiary Evrecy; and (iii) R$4,802 thousand relating to recognition of deferred PIS and Cofins on the impacts.

 In 2Q20, impacts of the RTP under Ratification Resolution 2.714 for CTEEP Concession Agreement 059/2001: (i) a gain of R$1,143,583 thousand attributable to the revision of future flow of receipts due to the application of the new RAP and adjustment portion (PA) relating to the Ke adjustment, (iii) recognition of deferred PIS and Cofins on impacts of the Periodic Tariff Revision (RTP), in the amount of R$105,781 thousand.

General administrative expenses increased by 24.5% to R$45,378 thousand in 2Q21 compared to R$36,457 thousand in 2Q20, mainly due to the increase in personnel expenses due to the recognition of a provision for the estimated actuarial liability of the pension plan in the amount of R$11,892 thousand.

Other operating income (expenses) totaled R$4,195 thousand in 2Q21, compared to R$146,652 thousand in 2Q20, since the following non-recurring events occurred in 2Q20: (i) a gain of R$73,464 thousand due PÁGINA: 28 de 120

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PAULISTA

Performance Comments

to the negotiation of 395 thousand m² of rights of way with the municipal government of São José dos Campos for the development of an urban mobility project for the city, and (ii) recognition of indemnities due to expropriation of land belonging to former EPTE resulting from the favorable decision of the related lawsuit involving R$75,328 thousand. Finance income (costs) totaled costs of R$138,932 thousand in 2Q21, compared to R$27,825 thousand in 2Q20; this variance is mainly due to an increase in interest and finance charges on borrowings and debentures, due to the higher indebtedness posted in 2Q21, offset by an increase in income from short-term investments.

Consolidated gross debt totaled R$6,846,474 thousand in 2Q21 and R$4,535,732 thousand in 2Q20, due to the capital raising conducted in 1H21 of R$ 1.872.500 by issuing 800 commercial promissory notes and infrastructure debentures, coupled with the acquisition of subsidiary PBTE with a CCB debt of R$374,800 thousand. The average debt cost in 2Q21 is 9.61% compared to 5.78% in 2Q20.

Gross debt breakdown:

Share of profit of investees was R$122,379 thousand in 2Q21 compared to (R$51,174) thousand in 2Q20, primarily due to changes recorded in jointly controlled subsidiaries:

(i) IEParaguaçu, IEAimorés, and IEIvaí, in preoperating phase, a negative variance of R$7,521 thousand basically due to progress of completion of works and construction works. (ii) IEGaranhuns, in operation, the variance mainly refers to the concession asset adjustment using the implicit rate of the concession agreement, with a gain of R$13,371 being recognized. (iii) IEMadeira, in operation, the positive variance of R$167,703 thousand refers mainly to the concession asset adjustment using the implicit rate of the concession agreement and the recognition of a non-recurring provision for the arbitration process in 2Q20.

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Performance Comments

Income tax and social contribution were R$323,918 thousand in 2Q21 and R$349,773 thousand in 2Q20, calculated on profit less share of profit of investees, and, in 2Q20, the results of expropriation indemnities and the deductibility of interest on capital should also be considered. The effective rate in 2Q21 is 28% and 2Q20 is 26%.

Value added

In 2Q21, the Company calculated R$2,790,084 thousand in added value compared to R$2,882,260 thousand in the 2Q20, distributed as follows:

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Notes to interim financial information information Highlights

Management highlights below important accounting, regulatory and economic-financial matters for this earnings release:

 Operating lease

PBTE Acquisition

On March 2, 2021, the acquisition of all the shares in Piratininga - Bandeirantes Transmissora de Energia (PBTE), in the amount of R$1,571,065, was completed after the condition precedent under the share purchase agreement was fulfilled. This company operates a 30 km underground transmission line in the city of São Paulo, which went into operation in April 2020 and connects two CTEEP substations (Piratininga II and Bandeirantes), with a RAP of R$180,244 for the 2021/2022 cycle. The effects of the acquisition of control of PBTE are shown in note 11 (ii).

 Regulatory

Reprofiling of the RBSE Financial Component

On April 22, 2021, through Ratification Resolution 2851/2021, upon the decision of the Administrative Appeal against Ratification Resolution 2714/20, ANEEL reprofiled the payment of the debt relating to the Basic Existing System Network (RBSE) indemnities while maintaining the criteria originally established by ANEEL Normative Resolution 762/2017, which preserved the economic value for the Company and rescheduled part of the RBSE payment amounts. The respective accounting impacts on the quarterly financial information are shown in notes 7 and 25.3 (a).

Annual revenue adjustment

Ratification Resolution 2.895/21, of July 13, 2021, established the Annual Permitted Revenues (RAP) based on the availability of the facilities of energy transmission concessionaires for the 2021/2022 cycle (note 25.4).

Start of operations

On March 4, 2021 and February 2, 2021, subsidiary IEAguapeí energized Baguaçu substation, with 16 km of transmission lines, and Alta Paulista substation, with 105 km of transmission lines, respectively. As a result, the project relating to Contract 046/2017 was completed six months ahead of ANEEL’s deadline.

Installation Licenses

On January 26, 2021, subsidiary IETibagi obtained the Installation License (LI) for the activities under agreement 006/2020 (Três Lagoas project) from the Brazilian Institute of Environment and Natural Resources (IBAMA).

On March 19, 2021, subsidiary IEBiguaçu obtained the Installation License (LI) issued by the Santa Catarina State Environmental Institute (IMA) for the transmission lines.

CVM/SNC/SEP Circular Letter no. 02/2020 - Effects of Novel Coronavirus on the Interim Financial Information

In accordance with CVM Circular Letter No. 02/2020 of March 10, 2020, ISA CTEEP has been monitoring the impacts of COVID-19 on the macroeconomic scenario and its business, and is constantly assessing the possible risks of default due to a disruption of cash flow in the system.

Considering the actions that the Government has structured to support the Electric Power Sector that have proven to be efficient for Transmission, the Company’s default levels have not changed significantly. In the context of the economic crisis caused by COVID-19, the ANEEL, in an attempt to find alternatives to cushion the increase in energy tariffs in 2021/2022 and 2022/2023 cycles, established the RBSE reprofiling.

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Notes to interim financial information information The definition presented by the ANEEL will contribute to tariff moderation, minimizing the impacts for consumers who are being directly affected by the pandemic. Although the measure reflects a mismatch of the financial flow established by Ratification Resolution 2.714/2020, it preserves the Company’s economic value.

Additionally, the Company is diligently monitoring the construction in progress deadlines and is continually in touch with the regulator about possible delays that may occur until the business activities are normalized in the market as a whole. To date, there were no significant impact on the business that would require measurement or additional disclosures in the interim financial information as of June 30, 2021.

Given the lengthening and worsening of the pandemic, Management maintains a prudent position in cash management in order to ensure the normal course of business and the usual financial liquidity and soundness. Preventive measures were reinforced to reduce the Company’s employees’ exposure to risk while ensuring ensure the continuity and quality of its operations, by maintaining contingency systems, travel restrictions, expansion of telework, daily monitoring of the employees’ health and well-being, and by engaging an infectious disease specialist to validate preventive health protocols, and incentive to COVID-19 vaccination campaign. The Company continues to monitor the evolution of the pandemic and constantly reassesses the measures adopted to ensure the adherence of the actions to the moment of this new reality.

 Financial-Economic

i) The Company’s Management has continuously monitored the actuarial pension plan valuation due to the instability in the interest rate which is determined based on market inputs as to the returns from the National Treasury Bonds (NTN-B) (note 22).

iii) Subsidiaries Biguaçu and Riacho Grande have currency forward contracts (Non-Deliverable Forward - NDF) to hedge against commitments assumed (CAPEX) in foreign currency. Therefore, the changes occurred in the current financial scenario did not impact the interim financial information.

(iii) On February 03, 2021, the Company’s Board of Directors approved the 10th issue of debentures whereby 672,500 debentures were issued, totaling R$672,000, payable through July 15, 2044 (note 15).

iii) On May 06, 2021 the 8th issue of promissory notes, in a single series, was made, with proceeds totaling R$1,200,000 (note 14).

iv) In the six-month period ended June 30, 2021, the Company paid dividends and interest on capital in the amount of R$1,539,890.

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Notes to interim financial information information 1. General information

1.1 Corporate purpose

CTEEP - Companhia de Transmissão de Energia Elétrica Paulista (“ISA CTEEP”, “CTEEP” or “Company”) is a Brazilian publicly held corporation authorized to operate as an electric power public service concessionaire, and is principally engaged in energy transmission, which requires planning, infrastructure implementation, and operation and maintenance of subordinated power transmission systems. The Company’s headquarters are located at Avenida das Nações Unidas, 14.171, Torre C (Crystal Tower), andares 5, 6 e 7, Vila Gertrudes, in the city of São Paulo, State of São Paulo. In performing its operating activities, the Company is required to make investments and manage research & development programs related to power transmission and other activities related to the technology available. These activities are regulated and supervised by the National Electric Power Agency (“ANEEL”).

The Company derived from a partial spin-off of Companhia Energética de São Paulo (“CESP”) and started to operate on April 1, 1999. On November 10, 2001, the Company merged EPTE - Empresa Paulista de Transmissão de Energia Elétrica S.A. (“EPTE”), which was originated from the partial spin-off of Eletropaulo - Eletricidade de São Paulo S.A. In a privatization auction held on June 28, 2006, the State Government of São Paulo sold the common shares held by it, corresponding to 50.10% of the common shares issued by CTEEP. The entity winning the auction was Interconexión Eléctrica S.A. E.S.P. (“ISA”).

Currently, the Company is consolidated in the electric power transmission sector, operating as a group, directly controls 15 companies and shares control of other five companies, which, together, hold 30 concession agreements (note 1.2) and 18.8 thousand kilometers of lines built, 68.9 thousand MVA transformation capacity, in addition to more than 1.6 thousand kilometers and 9 thousand MVA power in the pre-operating stage.

The Company’s shares are traded in the Level 1 segment of B3 S.A. - Brasil, Bolsa, Balcão, under the ticker symbols TRPL3 and TRPL4.

The Company has adopted B3’s Differentiated Corporate Governance Practices - Level 1 since September 2002. The commitments undertaken as a result of this adhesion ensure greater transparency from the Company towards the market, investors and shareholders, thus facilitating the monitoring of Management’s actions.

The Company is a member of Brasil Amplo Index, Brazil 100 Index, Dividends Index, Electric Power Index, Corporate Governance Index, MidLarge Cap Index, Public Utility Index, and Efficient Carbon Index.

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Notes to interim financial information information 1.2 Concessions

The Company, its subsidiaries and jointly controlled subsidiaries are authorized to operate the following concession agreements relating to electric energy transmission services:

Periodic Tariff Annual Permitted Revision Revenue - RAP

Eq uity Inflation inte Term Term adjustm Agreeme rest (years (years ent R$ Concessionaire nt (%) ) Maturity ) Next index thousand Base month

CTEEP (i) 059/2001 30 12.31.42 5 2023 IPCA 2,336,400 06/21

Subsidiaries IESerra do Japi 143/2001 100 30 12.20.31 n/a n/a IGPM 18,184 06/21 IEMG 004/2007 100 30 04.23.37 5 2022 IPCA 21,689 06/21 IENNE 001/2008 100 30 03.16.38 5 2023 IPCA 57,681 06/21 IEPinheiros 012/2008 100 30 10.15.38 5 2024 IPCA 12,144 06/21 IESul 013/2008 100 30 10.15.38 5 2024 IPCA 6,624 06/21 IEPinheiros 015/2008 100 30 10.15.38 5 2024 IPCA 44,664 06/21 IESul 016/2008 100 30 10.15.38 5 2024 IPCA 15,432 06/21 IEPinheiros 018/2008 100 30 10.15.38 5 2024 IPCA 5,990 06/21 Evrecy 020/2008 100 30 07.17.25 4 2025 IGPM 17,948 06/21 IESerra do Japi 026/2009 100 30 11.18.39 5 2025 IPCA 47,033 06/21 IEPinheiros 021/2011 100 30 12.09.41 5 2022 IPCA 6,479 06/21 Piratininga- 012/2016 100 30 11.21.46 5 2022 IPCA 180,244 06/21 PBTE IEItaúnas 018/2017 100 30 02.10.47 5 2022 IPCA 57,743 06/21 IETibagi (ii) 026/2017 100 30 08.11.47 5 2023 IPCA 10,524 06/21 IEItaquerê 027/2017 100 30 08.11.47 5 2023 IPCA 53,347 06/21 IEItapura 042/2017 100 30 08.11.47 5 2023 IPCA 12,846 06/21 IEAguapeí 046/2017 100 30 08.11.47 5 2023 IPCA 54,855 06/21 IEBiguaçu 012/2018 100 30 09.20.48 5 2024 IPCA 44,503 06/21 IEItapura 021/2018 100 30 09.20.48 5 2024 IPCA 11,774 06/21 Evrecy 001/2020 30 03.20.50 5 2025 IPCA 41,609 06/21 100 IETibagi 006/2020 100 30 03.20.50 5 2025 IPCA 5,860 06/21 IEMG 007/2020 100 30 03.20.50 5 2025 IPCA 36,252 06/21

03.31.51 Auctioned IERiacho Grande 005/2021 100 30 5 2026 IPCA 68,050 RAP

Total CTEEP and Subsidiaries 3,167,875

Jointly controlled subsidiaries IEMadeira 013/2009 51 30 02.25.39 5 2024 IPCA 310,281 06/21 06/21 IEMadeira 015/2009 51 30 02.25.39 5 2024 IPCA 267,335 IEGaranhuns 022/2011 51 30 12.09.41 5 2022 IPCA 100,159 06/21 IEParaguaçu 003/2017 50 30 02.10.47 5 2022 IPCA 130,428 06/21 IEAimorés 004/2017 50 30 02.10.47 5 2022 IPCA 87,379 06/21 IEIvaí 022/2017 50 30 08.11.47 5 2023 IPCA 323,652 06/21

Total jointly controlled subsidiaries 1,219,234

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Notes to interim financial information information (i) In CTEEP, the Annual Permitted Revenue (“RAP”) relating to the Existing Service (“SE”) assets decreased from R$1,842,311 as of June 2020 to R$1,199,735 as of June 2021, as established in the Periodic Tariff Revision (RTP) for transmission concessionaires under Ratification Resolution 2.895l, of July 13, 2021.

(ii) ANEEL’s Executive Board’s meeting held on October 26, 2020 approved the proposal to make an addendum to Agreement No. 26/2017 relating to subsidiary IETibagi. Such addendum was necessary because, by the time the start of the tests was authorized, ANEEL understood that the optimizations exceeded the maximum permitted by the Bid Notice and proposed that an addendum to the agreement was made. As a result, the RAP will decrease from R$18.3 million to R$15.9 million (auction base date), which represents a reduction of approximately 13.5%, in addition to the adjustment portion with a discount of R$6.7 million in the 2020/2021 tariff cycle.

All concession agreements above, acquired through the 2018 auction, provide for the right of compensation from concession-related assets at the end of their effective term. Beginning 2019, compensation rights are only considered for those assets authorized by ANEEL, upon execution of retrofitting projects. For agreements subject to periodic tariff revision, according to ANEEL regulations, yielding income on investments in expansion, enhancements and improvements is provided for.

Law No. 12.783/2013

The Extraordinary Shareholders Meeting of December 03, 2012 unanimously approved the extension of Concession Agreement No. 059/2001, under Law No. 12.783/2013, to December 2042, ensuring the Company the right to receive the amounts relating to NI (*) and SE assets (**).

For amounts relating to NI assets, equivalent to R$2,891,291, according to Inter-ministry Ruling No. 580, were received from 2013 and 2015 (note 7).

For the SE amounts, ANEEL Order No. 1484/17, of May 30, 2017, recognized as the total value of the assets the amount of R$4,094,440 as of December 31, 2012. The initial impact of RBSE amounts was accounted for in September 2016, and the additional value recognized by ANEEL was recognized during the second quarter of 2017 and is presented as “Concession assets” (note 7 (a) (ii)).

ANEEL Technical Note No.108/2020 – SGT/ANEEL, of June 25, 2020, the RAP amounts were recalculated as from the 2020/2021 cycle, including the portion of the remuneration of cost of capital (Ke), and the effects of the preliminary injunctions, which prevented Ke from being paid, were reversed. Such amounts were included in the calculation of the RTP and approved by ANEEL’s Executive Board under Ratification Resolution No. 2.714/2020. Currently, there are two injunctions in force.

On April 22, 2021, ANEEL granted a favorable decision to the administrative appeal filed by the Company against Ratification Resolution No. 2.714/2020, which claimed the right to adjust RBSE amounts retrospectively, and applied the reprofiling of the RBSE financial component according to Technical Note 068/2021 (note 25.3(a)). The assumptions effective for the 2021/2022 cycle are the following: (i) conclusion of the RBSE payment in 2028; (ii) reduction in the amortization of RBSE debt without effect on the increase in balance payable; and (iii) compensation based on the regulatory WACC as defined by the 2018 RTP revision. Beginning the 2023/2024 cycle, the flows of payments scheduled by ANEEL return to levels similar to those approved by Ratification Resolution 2.714/2020.

(*) NI – facilities energized as of June 1, 2000. (**) SE – facilities of nondepreciated assets existing on May 31, 2000.

2 Presentation of the interim financial information

2.1 Basis of preparation and presentation

The individual interim financial information, identified as “Parent”, and the consolidated interim financial information, identified as “Consolidated”, has been prepared and is presented in accordance with the accounting practices adopted in Brazil, which comprise the provisions set out by the Brazilian Corporate Law and the pronouncements, interpretations and guidance issued by the Accounting Pronouncements Committee (CPC) and approved by the Brazilian Securities and Exchange Commission (“CVM”), which

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Notes to interim financial information information are in conformity with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and disclose all relevant information for the financial statements, and only this information, which is consistent with that used by Management in managing the Company.

Since there is no difference between the consolidated equity and consolidated profit or loss attributable to the Company’s owners, included in the consolidated interim financial information prepared in accordance with IFRS and the accounting practices adopted in Brazil, and the Company’s equity and profit or loss, included in the individual interim financial information, the Company elected to present this individual and consolidated interim financial information as a single set, in a side-by-side format.

The individual and consolidated interim financial information was prepared at the historical cost, unless otherwise stated, as described in the accounting practices summarized below. The historical cost is generally based on the value of the consideration paid in exchange for an asset.

Nonfinancial data included in this quarterly information, such as electric power volume and capacity, non- supplied power, contract information, projections, insurance and environment data, was not revised.

The interim financial information was approved and authorized for disclosure by the Board of Directors on July 29, 2021.

2.2 Representation on relevant information

In preparing this interim financial information, Management applied Technical Guidance OCPC 7 and CVM Decision No. 727/14 to primarily disclose relevant information that can help the users of the interim financial information to make decisions while ensuring that minimum requirements are met. In addition, Management represents that all relevant information is disclosed and corresponds to that used in managing the business.

2.3 Functional and presentation currency

The financial statements of the Parent and each of its subsidiaries, included in the consolidated interim financial information, are presented in reais, the currency of the main economic environment where the companies operate (“functional currency”).

2.4 Restatement of the interim financial information for the period ended June 30, 2020

On December 1, 2020, CVM issued Official Circular Letter CVM/SNC/SEP/No. 04/2020, providing guidelines on the application of significant aspects contained in CPC 47 (IFRS 15) and CPC 48 (IFRS 9) for electric power transmission companies, addressing manly the following matters: (i) determination and assignment of an infrastructure implementation margin over the term of the works; (ii) application of the implicit rate of discount for the concession assets under the agreement; (iii) guidance on the classification of assets under Law No. 12.783 – SE as a contractual asset; (iv) segregation in a specific line item in the Statement of Profit and Loss of the revenue from remuneration of concession assets; and (v) recognition of the impacts of the Periodic Tariff Revision (RTP) due to the change in the regulatory base (BRR) or in the rate used to remunerate capital (regulatory WACC) in a line item below the operating margin.

To comply with CVM Official Circular Letter, the Company adjusted its accounting policies as of December 31, 2020, and, according to paragraph 14 of CPC 23/IAS 8 - Accounting policies, changes in estimates and errors, the following balances reported as of June 30, 2020 were restated:

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Notes to interim financial information information Parent Reported Impacts of CVM Restatement Quarter ended Official Letter Quarter ended 06.30.2020 04/20 06.30.2020 Statement of profit and loss

Net operating revenue 1,343,979 (1,011,627) 332,352 Revenues - Periodic Tariff Revision, net - 1,037,802 1,037,802

Share of profit (loss) of investees (67,021) 86,489 19,468 Other (66,153) - (66,153)

Income tax and social contribution (331,966) (8,899) (340,865)

Profit for the period 878,839 103,765 982,604

Reported Six-month Impacts of CVM Restatement period ended Official Letter Six-month period 06.30.2020 04/20 ended 06.30.2020 Statement of profit and loss

Net operating revenue 1,921,749 (1,006,820) 914,929 Revenues - Periodic Tariff Revision, net - 1,037,802 1,037,802 Share of profit of investees 66,658 197,445 264,103 Other (252,745) - (252,745) Income tax and social contribution (464,369) (10,534) (474,903)

Profit for the period 1,271,293 217,893 1,489,186

Parent Impacts of CVM Reported Official Letter Restatement 06.30.2020 04/20 06.30.2020

Statement of cash flows

Profit for the period 1,271,293 217,893 1,489,186 Deferred PIS and Cofins (taxes on revenue) 83,069 3,158 86,227 Deferred income tax and social contribution 322,264 10,534 332,798 Share of loss of investees (66,658) (197,445) (264,103) Concession assets (710,373) (34,140) (744,513) Other items not impacted (75,547) - (75,547) Net cash provided by operating activities 824,048 - 824,048 Cash used in investing activities (497,934) - (497,934) Cash used in financing activities 308,922 - 308,922

Changes in cash and cash equivalents 635,036 - 635,036 Statement of value added

Gross value added (revenues) 2,245,180 34,140 2,279,320 Retentions (8,861) - (8,861) Net wealth created 2,236,319 34,140 2,270,459 Wealth received in transfer (share of profit of investees) 338,619 197,445 536,064

Total wealth for distribution 2,574,938 231,585 2,806,523

Wealth distributed 2,574,938 231,585 2,806,523

Federal taxes, fees and contributions 821,112 13,692 834,804 Retained earnings for the period 1,271,293 217,893 1,489,186 Other items not impacted 482,533 - 482,533

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Notes to interim financial information information Consolidated Reported Impacts of CVM Restatement Quarter ended Official Letter Quarter ended 06.30.2020 04/20 06.30.2020

Statement of profit and loss

Net operating revenue 1,518,071 (968,046) 550,025 Revenues - Periodic Tariff Revision, net - 1,037,802 1,037,802 Share of profit (loss) of investees (95,475) 44,301 (51,174) Other (202,609) - (202,609) Income tax and social contribution (339,481) (10,292) (349,773)

Profit for the period 880,506 103,765 984,271

Consolidated Restatement Reported Impacts of CVM Six-month Six-month period Official Letter period ended ended 06.30.2020 04/20 06.30.2020

Statement of profit and loss

Net operating revenue 2,323,574 (921,422) 1,402,152 Revenues - Periodic Tariff Revision, net - 1,037,802 1,037,802 Share of profit (loss) of investees (32,959) 114,778 81,819 Other (515,593) - (515,593) Income tax and social contribution (486,565) (13,265) (499,830)

Profit for the period 1,288,457 217,893 1,506,350

Statement of cash flows

Profit for the period 1,288,457 217,893 1,506,350 Deferred PIS and Cofins (taxes on revenue) 79,110 6,393 85,503 Deferred income tax and social contribution 339,284 13,265 352,549 Share of profit (loss) of investees 32,959 (114,778) (81,819) Concession assets (1,012,697) (122,773) (1,135,470) Other items not impacted (1,197) - (1,197) Net cash provided by operating activities 725,916 - 725,916 Cash used in investing activities (266,673) - (266,673) Cash used in financing activities 264,939 - 264,939

Changes in cash and cash equivalents 724,182 - 724,182

Statement of value added

Gross value added (revenues) 2,395,450 122,772 2,518,222 Retentions (9,165) - (9,165) Net wealth created 2,386,285 122,772 2,509,057 Wealth received in transfer (share of profit of investees) 258,425 114,778 373,203

Total wealth for distribution 2,644,710 237,550 2,882,260

Wealth distributed 2,644,710 237,550 2,882,260

Federal taxes, fees and contributions 861,645 19,657 881,302 Retained earnings for the period 1,288,457 217,893 1,506,350 Other items not impacted 494,608 - 494,608

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Notes to interim financial information information 2.5 Critical accounting judgments and key estimates and assumptions

According to CVM/SNC/SEP Official Circular Letter No. 03/2011 and CPC 21 (R1) Interim Financial Reporting, the Company declares that the significant judgments, accounting estimates and assumptions, as well as the significant accounting policies, are the same as those adopted in preparing the 2020 annual financial statements.

2.6 Consolidation procedures

The consolidated interim financial information includes the quarterly financial information of the Company and its subsidiaries.

Control is obtained when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has ability to affect those returns through its power in the investee.

Subsidiaries are fully consolidated from the date control is obtained until the date on which control ceases to exist.

As of June 30, 2021 and December 31, 2020, equity interests in subsidiaries were as follows:

Reporting Equity interest - % date of the interim financial informatio 12.31.202 n 06.30.2021 0 Subsidiaries Interligação Elétrica Serra do Japi S.A. (Serra do Japi) 06.30.2021 100 100 Interligação Elétrica de Minas Gerais S.A. (IEMG) 06.30.2021 100 100 Interligação Elétrica Norte e Nordeste S.A. (IENNE) 06.30.2021 100 100 Interligação Elétrica Pinheiros S.A. (Pinheiros) 06.30.2021 100 100 Interligação Elétrica do Sul S.A. (IESul) 06.30.2021 100 100 Evrecy Participações Ltda. (Evrecy) 06.30.2021 100 100 Interligação Elétrica Itaúnas S.A. (Itaúnas) 06.30.2021 100 100 Interligação Elétrica Tibagi S.A. (Tibagi) 06.30.2021 100 100 Interligação Elétrica Itaquerê S.A. (Itaquerê) 06.30.2021 100 100 Interligação Elétrica Aguapeí S.A. (Aguapeí) 06.30.2021 100 100 Interligação Elétrica Biguaçu S.A. (Biguaçu) 06.30.2021 100 100 Interligação Elétrica Itapura S.A. (Itapura) 06.30.2021 100 100 Interligação Elétrica Riacho Grande S.A. (Riacho Grande) 06.30.2021 100 100 Piratininga-Bandeirantes Transmissora de Energia S.A (PBTE) 100 - 06.30.2021 (iii) SF Energia Participações S.A. 06.30.2021 100 - Fundo de Investimento Referenciado DI Bandeirantes (i) 06.30.2021 28 (*) 13 Fundo de Investimento Xavantes Referenciado DI (ii) 06.30.2021 55 (*) 36 Fundo de Investimento Assis Referenciado DI 06.30.2021 100 (*) 100 Fundo de Investimento Barra Bonita 06.30.2021 100 (*) 100

(*) Includes direct equity interest through the Company and indirect equity interest through the subsidiaries.

(i) As of June 30, 2021, jointly controlled subsidiary Interligação Elétrica do Madeira (Madeira) has a 72% equity interest in Fundo de Investimento Referenciado DI Bandeirantes.

(ii) As of June 30, 2021, jointly controlled subsidiaries Interligação Elétrica do Madeira (IEMadeira), Interligação Elétrica Garanhuns S.A. (IEGaranhuns), Interligação Elétrica Paraguaçu S.A (IEParaguaçu), Interligação Aimorés S.A (Aimorés), and Interligação Elétrica Ivaí S.A. (IEIvaí) have an equity interest of 32%, 2%, 2%, 3% and 6%, respectively, in Fundo de Investimento Xavantes Referenciado DI.

Consequently, as of June 30, 2021, these equity interests have effect on noncontrolling interests in investment funds in the amount of R$348,109. Any changes to the regulation or structure of the funds must be aligned with and approved by CTEEP.

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Notes to interim financial information information

(iii) The Parent has a direct equity interest of 11.12% and an indirect equity interest of 88.88% by means of subsidiary SF Energia Participações S.A.

The following procedures were adopted in preparing the consolidated interim financial information:

 elimination of subsidiaries’ equity;  elimination of profit (loss) of investees; and  elimination of assets and liabilities, and income and expenses between consolidated entities.

The accounting policies were consistently applied to all consolidated companies, and the fiscal year of these companies coincides with that of the Parent.

Noncontrolling interests are reported as part of equity and profit and presented separately in the consolidated interim financial information.

Jointly controlled entities are accounted for under the equity method, as required by CPCs 18, 19 (R2) and 36 (R3), and a shareholders’ agreement governing the shared control has been executed.

As of June 30, 2021 and December 31, 2020, equity interests in jointly controlled entities were as follows:

Equity interest Reporting date of - % the interim 06.30.2021 financial and information 12.31.2020

Jointly controlled subsidiaries

Interligação Elétrica do Madeira S.A. (IEMadeira) 06.30.2021 51 Interligação Elétrica Garanhuns S.A. (IEGaranhuns) 06.30.2021 51 Interligação Elétrica Paraguaçu S.A. (IEParaguaçu) 06.30.2021 50 Interligação Elétrica Aimorés S.A. (IEAimorés) 06.30.2021 50 Interligação Elétrica Ivaí S.A. (IEIvaí) 06.30.2021 50

3 Significant accounting policies The Company represents that the significant accounting policies presented in note 3 to the 2020 annual financial statements remain effective for this interim financial information, which must be read in conjunction with those financial statements.

4 New and revised standards and interpretations:

(a) Revised and effective:

 CPC 15 (R1) (IFRS 3) – Business combination (definition of a business combination)  CPC 00 (R2) – Conceptual financial reporting framework

CVM Decision No. 854, approving revisions of technical pronouncements:

 CPC 38 (IAS 39) Financial Instruments: Recognition and measurement  CPC 40 (R1) / IFRS 7 - Financial Instruments: Disclosures  CPC 48 (IFRS 9) – Financial Instruments  CPC 26 (R1) (IAS 1) and (CPC 23) (IAS 8) – Presentation of financial statements (definition of material)

The management of the Company and its subsidiaries evaluated the abovementioned standards and did not identify material impacts on this interim financial information.

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Notes to interim financial information information (b) Revised and not yet effective

 CPC 11 (IFRS 17) - Insurance Contracts  CPC 26 (IAS 1) – Presentation of financial statements (classification of liabilities as current or noncurrent)

Except for IFRS 17 – Insurance contracts, not yet issued in Brazil, the overall objective of which is to provide a model to account for insurance contracts that is more helpful and consistent for insurance companies, which does not apply to the Company and its subsidiaries. The Management of the Company and its subsidiaries is analyzing the impacts of the other standards mentioned above.

5 Cash and cash equivalents

Parent Consolidated

% of CDI 06.30.2021 12.31.2020 06.30.2021 12.31.2020

Cash and banks 4,424 3,035 97,507 18,195 Cash equivalents CDB (a) 102.0% 949,593 2,017,084 991,686 2,047,352 Repurchase transactions (b) 96.5% - - 1,801 1,790

954,017 2,020,119 1,090,994 2,067,337

Cash equivalents are measured at fair value through profit or loss and have daily liquidity.

The Company’s Management’s analysis of these assets’ exposure to interest rate risks, among others, is disclosed in note 31 (c).

(a) Securities issued by banks at rates pegged to the variation of the Interbank Certificate of Deposit (CDI).

(b) Repurchase transactions refer to securities issued by banks for repurchase by the bank and resale by the Company, at rates pegged to the variation of the Interbank Certificate of Deposit (CDI) at preset maturities, backed by government bonds registered with B3.

6 Short-term investments

Parent Consolidated Parent Consolidated Average yield in the portfolio in 2021 06.30.202 12.31.202 % of CDI 06.30.2021 12.31.2020 1 0

Fundo de Investimento Referenciado DI Bandeirantes 47,939 1,931 217,848 140,561 Fundo de Investimento 125.3% 125.2% Xavantes Referenciado DI 144,072 15,385 409,734 260,401 Fundo de Investimento Assis Referenciado DI 73,970 30,823 73,970 30,823 Fundo de Investimento Barra Bonita Referenciado DI 14,459 3,648 22,960 21,772

280,440 51,787 724,512 453,557

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Notes to interim financial information information

(*) Investments funds are consolidated as described in note 2.6.

The Company, its subsidiaries and jointly controlled subsidiaries concentrate their short-term investments in the following investment funds:

 Fundo de Investimento Referenciado DI Bandeirantes: an investment fund organized exclusively for the Company, its subsidiaries and jointly controlled entities, managed by Banco Bradesco, having its portfolio comprised of units in Fundo de Investimento Referenciado DI Coral.

 Fundo de Investimento Xavantes Renda Fixa Referenciado DI: an investment fund organized exclusively for the Company, its subsidiaries and jointly controlled entities, managed by Banco Itaú-Unibanco, having its portfolio comprised of units in Fundo de Investimento Special Referenciado DI (Corp Referenciado DI merged by Special DI).

 Fundo de Investimento Assis Referenciado DI: an investment fund organized exclusively for the Company, its subsidiaries and jointly controlled entities, managed by Banco Santander, having its portfolio comprised of units in Fundo de Investimento Santander Renda Fixa Referenciado DI.

 Fundo de Investimento Barra Bonita Renda Fixa Referenciado DI LP: an investment fund organized exclusively for the Company, its subsidiaries and jointly controlled entities, managed by Banco do Brasil, having its portfolio comprised of units in Fundo de Investimento Top DI FI Referenciado DI LP.

Said investment funds are highly liquid, readily convertible into a cash amount, regardless of the assets, and any risk of change in the amount will be directly linked to the composition of the funds, which holds government bonds and private securities. Portfolios are comprised of fixed income securities, such as federal government bonds and private securities, in order to follow the variation of the Interbank Certificates of Deposits (CDI) and/or of the Selic rate.

The Company’s Management’s analysis of these assets’ exposure to interest rate risks, among others, is disclosed in note 31 (c).

7 Concession assets

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Financial assets O&M services (a) 56,265 146,905 96,240 179,839

Contractual asset Asset under Law No. 12.783 - SE (b) 9,340,755 9,264,491 9,340,755 9,264,491 Infrastructure implementation (c) 4,213,670 3,824,165 10,509,619 7,478,497

13,554,425 13,088,656 19,850,374 16,742,988

13,610,690 13,235,561 19,946,614 16,922,827

Current 1,488,655 2,533,173 1,992,387 2,804,373

Noncurrent 12,122,035 10,702,388 17,954,227 14,118,454

(a) O&M - Operation and Maintenance refers to the portion of revenues monthly and separately informed by the ONS for compensation of O&M services, with an average collection period below 30 days. (b) Receivables under Law No. 12.783 - amounts receivable relating to investments under Concession Agreement No. 059/2001, which was extended under Law No. 12.783 and had the right to the receivable subdivided into SE and NI:

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Notes to interim financial information information NI facilities

The compensation relating to NI facilities was received partly in cash partly in installments by means of transfer made to the Company by Eletrobras. However, the adjustment approach to be applied on the remaining installments is being discussed in court (note 21).

SE facilities

The amounts receivable relating to SE facilities have specific characteristics in view of the renewal conditions established in Administrative Ruling No. 120/16 and the amounts regulated by ANEEL Technical Note No. 336/2016, and are treated as a contractual asset segregated from the other assets of the Company. The future cash flow from RBSE is comprised of: (i) the portion relating to cost of equity capital (Ke) (financial component); and (ii) the portion relating to the remuneration base (economic component), which have different realization terms and whose amounts were remeasured in June 2020, according to the Periodic Tariff Revision defined in Confirmation Resolution No. 2.714, of June 30, 2020.

Since most of the injunctions that prohibited ANEEL from considering the portion relating to the cost of equity capital (Ke) in RAP were overruled, Ratification Resolution No. 2.714, of June 30, 2020, included the Ke portions relating to tariff cycles 2017/2018, 2018/2019 and 2019/2020, which have been received through the adjustment portion (PA) mechanism in the three subsequent cycles beginning July 2020 and adjusted by the IPCA price index. The Company understood that it is entitled to compensation based on actual Ke and, in conjunction with entities in the same sector, filed an administrative appeal with the Regulatory Body. On April 22, 2021, Ratification Resolution 2.851 acknowledged the right claimed in the administrative appeal and changing the flow of payments relating to the financial component of RBSE.

(c) Infrastructure implementation - flow of receipt from expected cash relating to the remuneration from the implementation investments, retrofitting and improvements in the electric power transmission infrastructure, discounted to present value and, when applicable, includes the portion of the investments made and not amortized through the end of the concession term (reversible assets).

Ratification Resolution 2851/21, described in note 25.3(a), preserves the economic value for the Company and reschedules part of the payments of RBSE amounts through 2028, with positive impact on the Parent´s flow of receipts, which generated an increase of R$497,346 (at present value) in receivables from the contractual asset and on ‘Compensation from concession assets’ in the result for receivables relating to SE facilities, and an increase of R$55,696 in Revenue - Periodic Tariff Revision in the result for RBNI.

The Ratification Resolutions described in note 25.3(b) generated an increase in subsidiaries of R$3,017 in receivables from the contractual asset and Revenue - Periodic Tariff Revision in the result.

The aging list of trade receivables is as follows:

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Current 13,599,259 13,224,622 19,934,149 16,910,782

Past due Up to 30 days 370 68 385 114 31-60 days 253 37 286 42 61-360 days 401 420 422 460 Over 361 days (i) 10,407 10,414 11,372 11,429

11,431 10,939 12,465 12,045

13,610,690 13,235,561 19,946,614 16,922,827

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Notes to interim financial information information (i) Some agents in the system challenge the billed amounts relating to the Basic Grid in court. By virtue of such disputes, judicial deposits are made by such agents, classified as noncurrent receivables. The Company billed the amounts according to authorizations granted by regulatory agencies and, therefore, no provision for risks relating to this discussion is recognized.

The Company does not have any history of losses on collection of trade receivables, which are collateralized by letters of guarantee and/or guarantee agreements managed by the National System Operator (ONS) and, therefore, no allowance for expected credit losses was recognized.

Changes in trade receivables are as follows: Parent Consolidated

Balances at 12.31.2020 13,235,561 16,922,827

Infrastructure revenue (note 25.1) 217,782 497,870 Compensation from concession assets (note 25.1) 1,466,253 1,866,413 O&M revenues (note 25.1) 465,111 490,537 Efficiency gain on the infrastructure implementation (note 25.1) 67,887 83,155 Revenues - Periodic Tariff Revision (RTP) 55,696 58,713 Business combination (*) - 2,092,261 Proceeds (1,897,600) (2,065,162)

Balance at 06.30.2021 13,610,690 19,946,614

(*) Amount arising from the acquisition of PBTE (note 11).

8 Receivables - Finance Department

Parent and Consolidated

06.30.2021 12.31.2020

Payroll processing - Law No. 4819/58 (a) 2,085,823 1,999,993 Labor claims - Law No. 4819/58 (b) 298,480 295,261 Allowance for expected credit losses (c) (516,255) (516,255)

1,868,048 1,778,999

(a) Refers to amounts receivable from the State of São Paulo for settlement of the payroll relating to the retirement supplementation plan governed by State Law No. 4.819/58, in the period from January 2005 to June 2021. The increase in relation to prior year is due to compliance with the court decision issued by the 49th Labor Court whereby CTEEP, as the defendant, monthly transfers funds to Vivest (former “Funcesp”) to process payments to retired employees (note 32 (d)).

(b) Refer to certain labor claims settled by CTEEP, upon a court order, relating to employees retired under the terms of State Law No. 4.819/58, which should be borne by the State Government of São Paulo.

(c) The expected loss recognized was based on decisive factors such as the extension of the expected term for realization of part of accounts receivable from the State of São Paulo and on the status of pending litigation. The Company monitors the progress of this issue and regularly revises the provision, evaluating the need for supplementing or reversing the provision based on legal events that may change the opinion of its advisors. Through June 30, 2021, no events occurred that would indicate the need to change the expected loss (impairment).

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Notes to interim financial information information

9 Recoverable taxes

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Prepaid income tax 41,606 640 50,278 876 Prepaid social contribution 20,793 - 24,025 125 Withholding income tax 2,652 1,449 4,962 3,260 Withholding social security contribution 236 30 360 30 Cofins (tax on revenue) 17,333 14,547 17,436 14,604 PIS (tax on revenue) 3,762 3,157 3,788 3,173 Taxes in installments 4,162 4,124 4,162 4,124 Other 2,687 2,464 2,726 2,615

93,231 26,411 107,737 28,807

10 Sureties and escrow deposits

Sureties and restricted deposits are recorded in noncurrent assets, given the uncertainties around the outcome of the related litigation.

Deposits are recognized at nominal value and adjusted for inflation based on the Benchmark Rate (TR) for labor and social security deposits and on Selic for tax and regulatory deposits. Balance is broken down as follows:

Parent Consolidated

06.30.202 06.30.202 1 12.31.2020 1 12.31.2020

Judicial deposits Labor (Note 20 (a) (i)) 27,488 29,038 27,514 29,087 PIS/Cofins (a) 12,643 12,559 12,643 12,559 Assessments - ANEEL (b) 2,117 2,072 2,117 2,072 Other 413 401 3,397 401

42,661 44,070 45,671 44,119

(a) In March 2015, through Decree No. 8426/15, the PIS/Cofins rate applicable on finance income was reinstated at 4.65% effective July 1, 2015. For the period from July 2015 to February 2018, the Company filed a lawsuit seeking the non-levy of such tax based on the fact that the levy could only be required by Law, as set forth in article 150, item I, of the Federal Constitution, and that Decree No. 8.426/15 also violates the principle of non-cumulative taxation established in paragraph 12 of article 194.

(b) Refers to deposits for the purpose of voiding ANEEL assessment notices which the Company has challenged.

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Notes to interim financial information information

11 Investments

(a) Breakdown of share of profit of investees:

Parent Consolidated

06.30.202 06.30.2020 06.30.202 06.30.2020 1 (Restated) 1 (Restated)

Share of profit of investees 557,994 264,103 246,555 81,819 Realization of control acquisition (11 1,117 - - - b)

559,111 264,103 246,555 81,819

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Notes to interim financial information

(b) Changes in investments

Parent

Share of profit Realization of Financial Balance at Capital (loss) of control Acquisition instrument Balance at 12.31.2020 payment investees acquisition of control adjustment 06.30.2021

- 46,879 - - IESerra do Japi 471,415 - 518,294 13,114 5,392 - - IEMG (*) 75,791 839 95,136 - 20,571 - - - IENNE 315,010 335,581 - 43,169 - - - IEPinheiros 537,238 580,407 10,933 (363) - - Evrecy (*) 66,530 (1,245) 75,855 29,634 21,878 - - - IEItaúnas 267,928 319,440 IETibagi 136,524 22,049 12,881 - - - 171,454

IEItaquerê 490,055 3 43,226 - - - 533,284

28,437 (2,548) - - - IEItapura 141,331 167,220 - - IEAguapeí 471,068 18,585 57,889 - 547,542 IESul (*) 120,454 - 19,093 1,523 - - 141,070 IEBiguaçu 103,481 105,414 (11,985) - - 1,518 198,428 IERiacho Grande 558 8,010 (281) - - (167) 8,120 PBTE (*) - - 6,192 - 174,753 - 180,945 SF Energia (*) - - 49,446 - 1,396,312 - 1,445,758

IEMadeira 1,650,121 - 136,651 - - - 1,786,772

- 31,251 - - - IEGaranhuns 377,759 409,010 IEParaguaçu 384,022 11,400 14,710 - - - 410,132 IEAimorés 254,376 8,600 10,165 - - - 273,141 IEIvaí 191,724 - 53,778 - - - 245,502

Total 6,055,385 256,179 557,994 1,117 1,571,065 1,351 8,443,091

(*) The adjusted equity includes the adjustments at fair value according to appraisal report as of the acquisition date.

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Notes to interim financial information

Consolidated

Balances at Capital Share of profit (loss) Balances at 12.31.2020 payment of investees 06.30.2021

IEMadeira 1,650,121 - 136,651 1,786,772

IEGaranhuns 377,759 - 31,251 409,010

IEParaguaçu 384,022 11,400 14,710 410,132

IEAimorés 254,376 8,600 10,165 273,141

IEIvaí - 53,778 245,502 191,724

Total 2,858,002 20,000 246,555 3,124,557

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Notes to interim financial information

Number of Reporting common Share of paid- Adjusted Gross Profit (loss), date shares in capital - % Paid-in capital Assets Liabilities Equity equity (*) revenue net

IESerra do Japi 06.30.2021 130,857,000 100.0 130,857 591,320 73,026 518,294 56,866 46,879 12.31.2020 130,857,000 100.0 130,857 546,846 75,431 471,415 - 27,704 25,069

IEMG 06.30.2021 114,809,000 100.0 114,809 137,899 18,487 119,412 95,136 27,704 5,392 12.31.2020 101,695,000 100.0 101,695 139,357 38,450 100,907 75,791 4,926 3,568

IENNE 06.30.2021 338,984,000 100.0 338,984 513,210 177,629 335,581 - 102,315 20,571 12.31.2020 338,984,000 100.0 338,984 500,951 185,941 315,010 - 50,027 8,707

IEPinheiros 06.30.2021 300,910,000 100.0 300,910 651,640 71,233 580,407 - 54,499 43,169 12.31.2020 300,910,000 100.0 300,910 614,631 77,393 537,238 - 22,002 24,001

Evrecy 06.30.2021 32,445,000 100.0 32,445 76,793 11,107 65,686 75,855 21,537 (363) 12.31.2020 21,512,367 100.0 21,512 63,131 8,015 55,116 66,530 3,068 2,215

IEItaúnas 06.30.2021 205,465,000 100.0 205,465 347,526 28,086 319,440 - 57,239 21,878 12.31.2020 175,831,000 100.0 175,831 290,304 22,376 267,928 - 23,093 7,282

IETibagi 06.30.2021 118,470,000 100.0 118,470 195,439 23,985 171,454 - 36,056 12,882 12.31.2020 96,422,000 100.0 96,422 170,453 33,929 136,524 - 49,111 6,057

IEItaquerê 06.30.2021 206,093,000 100.0 206,093 593,103 59,819 533,284 47,637 43,226 12.31.2020 206,093,000 100.0 206,093 558,274 68,219 490,055 - 7,302 11,496

IEItapura 06.30.2021 151,483,000 100.0 151,483 182,441 15,221 167,220 31,440 (2,548) 12.31.2020 123,046,000 100.0 123,046 155,299 13,968 141,331 - 27,961 6,095

(*) The adjusted equity includes the adjustments at fair value according to appraisal report as of the acquisition date.

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Notes to interim financial information

(Continuation) Number of Reporting common Share of paid- Paid-in Adjusted Gross Profit (loss), date shares in capital - % capital Assets Liabilities Equity equity (*) revenue net

IEAguapeí 06.30.2021 323,013,000 100.0 323,013 622,166 74,624 547,542 - 102,315 57,889 12.31.2020 304,429,000 100.0 304,429 526,533 55,465 471,068 - 93,213 2,465

IESul 06.30.2021 220,660,000 100.0 220,660 231,924 38,081 193,843 141,070 16,785 19,093 12.31.2020 220,660,000 100.0 220,660 219,469 44,719 174,750 120,454 (2,830) 2,677

IEBiguaçu 06.30.2021 208,547,000 100.0 208,547 218,588 20,160 198,428 106,075 (11,985) 12.31.2020 103,133,000 100.0 103,133 120,810 17,329 103,481 - 2,150 (15)

IE Riacho 06.30.2021 Grande 8,010,000 100.0 8,010 8,690 570 8,120 - 8,276 (281) 12.31.2020 - 100.0 - 577 19 558 - - -

PBTE 06.30.2021 410,000 11.12 2,268,313 1,134,239 1,134,074 1,188,910 32,782 55,681

SF Energia 06.30.2021 349,000 100.0 1,007,965 67,470 940,495 1,445,758 - 49,446

(*) The adjusted equity includes the adjustments at fair value according to appraisal report as of the acquisition date.

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Notes to interim financial information

(d) Information on investments in jointly controlled subsidiaries

06.30.2021 12.31.2020

IEMadeira IEGaranhuns IEParaguaçu IEAimorés IEIvaí IEMadeira IEGaranhuns IEParaguaçu IEAimorés IEIvaí Current assets Cash and cash equivalents 90,496 21,713 104 461 564,425 14,673 14,595 4,433 10,821 1,039,553 Short-term investments 293,984 6,413 9,505 10,549 27,657 350,636 - 9,704 5,186 - Concession assets 528,706 97,258 - - - 435,367 93,321 - - - Other assets 47,298 7,521 382 395 9,552 51,264 5,285 1,910 1,606 4,910 Noncurrent assets 1,549,15 Concession assets 5,725,215 1,030,090 1,090,189 714,330 2,324,768 5,562,015 994,365 1,028,124 669,582 8 Other noncurrent assets 138,178 14,541 2,871 1,305 86,276 253,157 41,086 760 617 46,499

Current liabilities Borrowings and financing 181,614 33,240 50 50 50 182,025 33,394 50 50 50 Debentures 59,026 - - - 75,874 - - - - Other liabilities 255,690 36,261 5,614 3,340 183,710 126,681 21,260 20,808 15,993 211,242 Noncurrent liabilities Borrowings and financing 1,115,500 137,031 371 371 390 1,194,090 153,431 397 418 397 Debentures 327,093 - 1,853,245 361,226 - - - 1,727,550 Other liabilities 1,381,480 169,023 276,753 176,997 484,279 1,480,018 183,424 255,632 162,599 317,433 Equity 3,503,474 801,981 820,263 546,282 491,004 3,247,198 757,143 768,044 508,752 383,448 06.30.2021 06.30.2020 IEMadeira IEGaranhuns IEParaguaçu IEAimorés IEIvaí IEMadeira IEGaranhuns IEParaguaçu IEAimorés IEIvaí Net operating revenue 432,656 83,383 56,324 40,609 703,867 234,196 44,580 199,143 126,934 177,283 Infrastructure and O&M costs (12,883) (4,988) (11,054) (9,373) (424,122) (127,999) (506) (182,256) (116,579) (167,103) General and administrative expenses (9,344) (1,955) (1,032) (770) (895) (8,465) (6,414) (883) (619) (1,196) Finance income (costs) (81,473) (5,092) 295 298 (115,903) (233,240) (5,970) 289 195 (28,668) Other operating income (expenses) 17,225 175 - - 408 188 - - (6) Income tax and social contribution (78,238) (10,246) (15,113) (10,434) (55,391) 49,091 (4,461) (5,730) (3,509) (3,449) Profit (loss), net 267,943 61,277 29,420 20,330 107,556 (86,009) 27,417 10,563 6,422 (23,139) CTEEP’s equity interest (%) 51% 51% 50% 50% 50% 51% 51% 50% 50% 50%

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Notes to interim financial information

(i) Subsidiaries and jointly controlled subsidiaries

Operating contracts Start of commercia Agreemen l Installed Extension Company Incorporation t Segment operations Substations power Transmission lines of lines Region Operating

026/2009 07.01.2009 IESerra do Japi 143/2001 Transmission 2004 Jandira and Salto 2,000 MVA Botucatu Chavantes C4 137.3 São Paulo IEMG 12.13.2006 004/2007 Transmission 2008 - - Neves 1 – Mesquita 173.0 Minas Gerais Colinas - Ribeiro Gonçalves - C2Ribeiro Maranhão, Piauí 12.03.2007 IENNE 001/2008 Transmission 2010 - - Gonçalves - São João Do Piauí - C2 710.0 and Tocantins 015/2008 012/2008 Piratininga ll, Mirassol ll, 07.22.2008 018/2008 Getulina, Araras, Atibaia IEPinheiros 021/2008 Transmission 2010 II, and Itapeti 4,500 MVA Interlagos – Piratininga II 0.72 São Paulo Aimores-Se - U. Mascarenhas - C1, Aimores - Conselheiro Pena - C1, Conselheiro Pena - 11.14.2006 Governador Valadares 6 - C1, Governador Espírito Santo and Evrecy 020/2008 Transmission 2008 Aimorés, Mascarenhas 450 MVA Valadares 6 - Governador Valadares 2 - C1 164.0 Minas Gerais Curitiba - Joinville Norte - C2– Jorge Lacerda B - Tubarão Sul - C1 Tubarão Sul - Paraná, Santa 07.23.2008 016/2008 Siderópolis - C1 and Catarina and Rio IESul 013/2008 Transmission 2010 Forquilhinha, Scharlau 2 900 MVA Nova Santa Rita - Scharlau - C1 and C2 178.9 Grande do Sul Bauru - Static 04.11.2017 Compensator 440 kV (- IEItapura 042/2017 Transmission 2019 125/250) Mvar 250 MVA - - São Paulo SE Araraquara 2 - 3 x Synchronous 04.11.2017 Compensators 500 kV - (- IEItaquerê 027/2017 Transmission 2020 180/+300) Mvar 900 MVA - - São Paulo Rondônia, Mato Porto Velho rectifying Grosso, Goiás, 12.18.2008 013/2009 station and Araraquara Minas Gerais and IE Madeira 015/2009 Transmission 2013 reversing station 7,464,0 MVA Porto Velho – Araraquara II 2,385.0 São Paulo Luiz Gonzaga – Garanhuns, Garanhuns – Pau Paraíba, 10.07.2011 Garanhuns II and Pau Ferro, Garanhuns – Campina Grande III, Pernambuco and IE Garanhuns 022/2011 Transmission 2015 Ferro 2,100 MVA Garanhuns – Angelim, Angelim I 633.0 Alagoas São Paulo and 04.11.2017 IE Tibagi 026/2017 Transmission 2020 Rosana 500 MVA Nova Porto Primavera – Rosana C1 and C2 16.8 Paraná Marechal Rondon – Taquaruçu and Ilha 04.11.2017 IEAguapeí (*) 046/2017 Transmission 2021 Baguaçu and Alta Paulista 1,400 MVA Solteira – Bauru C1/C2 - São Paulo Bandeirante – Piratininga II, C1 and C2, 07.25.2016 PBTE (**) 012/2016 Transmission 2020 - - underground 15.5 São Paulo

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Notes to interim financial information

(*) Started commercial operations on January 22, 2021 (Alta Paulista) and March 04, 2021 (Baguaçu), six months earlier than ANEEL´s estimated date. (**) A 15km double circuit

Pre-operating contracts Expected Installed start of power Contract operations Extension Estimated execution Company Incorporation Agreement Segment (*) Substations Transmission lines of lines Region investment (**) date 1,200 Espírito 01.13.2017 IEItaúnas 018/2017 Transmission 60 months João Neiva 2 MVA Viana 2 – João Neiva 2 79.0 Santo R$297,819 02/10/2017 IEItapura 1,200 04.11.2017 (***) 021/2018 Transmission 48 months Lorena MVA - 6.0 São Paulo R$237,947 09/21/2018 48 months 300 Santa IEBiguaçu 07.06.2018 012/2018 Transmission 60 months Ratones MVA - 57.0 Catarina R$641,382 09/21/2018 2,700 Caxias Norte – Caxias MVA 6 C1 Caxias Norte - Vinhedos C1 Rio Caxias Norte - Monte Grande Evrecy 12.19.2019 001/2020 Transmission 60 months Caxias Norte Claro 169.0 do Sul R$681,550 03/20/2020 - Mato

Grosso

do Sul

Ilha Solteira - Três and São 12.19.2019 03/20/2020 IETibagi 006/2020 Transmission 42 months - Irmãos C2 37.0 Paulo R$98,797 Nova Ponte 1,600 Araxá 3 MVA Uberlândia 10 and Nova Ponte - Araxá 3 IEMG 12.19.2019 Monte Alegre Nova Ponte - Minas 007/2020 Transmission 60 months de Minas 2 Uberlândia 10 173.0 Gerais R$553,567 03/20/2020 800 MVA Miguel Reale - São Caetano do Sul, C1/C2; Sul - São Caetano do Sul, C1/C2; Trechos LT between SE Sul - IERiacho São Caetano LT Ibiúna - Tijuco Grande 12.17.2020 005/2021 Transmission 60 months do Sul Preto C2. 63.0 São Paulo R$1,140,629 03/31/2021

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Notes to interim financial information

Pre-operating contracts

Expected start Installed Contract of operations power Extension Estimated execution Company Incorporation Agreement Segment (*) Substations Transmission lines of lines Region investment (**) date

- Bahia and Poções III – Padre Minas IEParaguaçu 11.18.2016 003/2017 Transmission 60 months - Paraíso 2 C2 338.0 Gerais R$509,595 02.10.2017 - Padre Paraíso 2 – Governador Minas IEAimorés 11.18.2016 004/2017 Transmission 60 months - Valadares 6 C2 208.0 Gerais R$341,118 02.10.2017 2,988 MVA Guaíra – Sarandi, Guaíra, Foz do Iguaçu – Sarandi and Guaíra, Londrina – Paranavaí Sarandi, Sarandi – IEIvaí (***) 05.17.2017 022/2017 Transmission 60 months Norte Paranavaí Norte 599.0 Paraná R$1,936,474 08.11.2017

(*) Term for placement into operation as from the contract execution date, according to ANEEL’s estimate. (**) Investment according to ANEEL’s estimate. (***) Double circuit.

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Notes to interim financial information

(ii) Business combination

On December 2, 2020, the Company entered into the purchase and sale agreement with Wire Fundo de Investimento em Participações Multiestratégia e Fundo de Investimento em Participações em Infraestrutura Kavom for the acquisition, directly and indirectly, of all shares in the capital of Piratininga - Bandeirantes Transmissora de Energia S.A. (PBTE). The shares in PBTE were indirectly acquired through the acquisition of all shares in the capital of its Parent, SF Energia Participações S.A., for the final purchase price of R$1,571,065. The transaction was approved by the Brazilian Antitrust Authority (CADE) on January 19, 2021 and ratified by ANEEL on February 1, 2021. Control was transferred on March 2, 2021.

PBTE operates a 30km underground transmission line in the city of São Paulo, which was placed into operation in April 2020, interconnecting CTEEP´s substations Piratininga II and Bandeirantes.

The fair value of the assets acquired and liabilities assumed and the concession intangible assets were preliminarily defined for PBTE and SF Energia by an independent consulting firm based on the statement of financial position as of February 28, 2021 and shown below:

Carrying Assets and Pirantininga – Bandeirantes Transmissora amount at Adjustments at fair liabilities at fair de Energia S.A. (PBTE) 02.28.2021 value - preliminary value

Cash and cash equivalents 67,555 - 67,555 Trade receivables (concession asset) 2,092,261 - 2,092,261 Recoverable taxes 12,201 - 12,201 Other assets 3,307 - 3,307 Concession intangible assets (note 13) - 493,129 493,129

2,175,324 493,129 2,668,453

Borrowings and financing 373,537 - 373,537 Trade payables 2,456 - 2,456 Taxes payable 4,859 - 4,859 Deferred PIS and Cofins (taxes on revenue) 191,955 191,955 Other current liabilities 3,743 - 3,743 Deferred income tax and social contribution 520,380 - 520,380

1,096,930 - 1,096,930

Equity (*) 1,078,394 493,129 1,571,523

Interest acquired 11.12%

174,753

Amount paid (174,753)

(*) Equity at book value as of February 28, 2021 after adjustment of the accounting policies adopted by the Company and its subsidiaries for consolidation purposes. The differences in accounting policies resulted in the amount of R$216,644.

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Notes to interim financial information

Carrying Assets and amount at Adjustments at fair liabilities at fair SF Energia Participações S.A. 02.28.2021 value - preliminary value

Investment 958,477 438,293 1,396,770 Concession intangible assets in the holding (note 13) - 66,970 66,970

958,477 505,263 1,463,740

Trade payables 74 - 74 Deferred income tax and social contribution 67,260 - 67,260 Other liabilities 94 - 94

67,428 - 67,428

Equity (*) 891,049 505,263 1,396,312

Interest acquired 100%

1,396,312

Amount paid (1,396,312)

As a result of this transaction, the balance of the Company’s investment in PBTE and SF Energia reflects the fair value of the assets and liabilities, which differs from the book value of PBTE’s and SF Energia’s equity.

(iii) Jointly controlled subsidiary

Interligação Elétrica do Madeira S.A.

 Arbitration process:

IE Madeira is a party to an arbitration process at the Reconciliation and Arbitration Chamber of Fundação Getúlio Vargas, in Rio de Janeiro, against Transformadores e Serviços de Energia das Américas Ltda., formerly “Toshiba América do Sul Ltda.” (“Toshiba”), engaged in July 2010 to build approximately 900 km of IE Madeira transmission line, stretches 1A, 1B and 2B. (“Toshiba”), engaged in July 2010 to build approximately 900 km of IE Madeira transmission line, stretches 1A, 1B and 2B. On June 25, 2020, the Arbitration Court issued its final decision, after the clarification stage, and decided that IE Madeira shall pay Toshiba an indemnity of R$285,061, already adjusted for inflation based on IPCA plus late payment interest of 1% per month and a fine of 2%. IEMadeira recognized a provision to cover potential losses from this lawsuit and, in August 2020, a settlement was made to pay the debt, 40% in cash and the remaining balance in 48 monthly installments plus inflation adjustment and interest. As of June 30, 2021, the outstanding balance totals R$132,340.

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Notes to interim financial information

12 Property and equipment

Refers mainly to chattels used by the Company and not related to the concession agreement.

Parent

Average annual depreciation 06.30.2021 12.31.2020 rates

Accumulated Cost depreciation Net Net %

Land 2,060 - 2,060 2,060 - Buildings 1,246 (952) 294 299 4.00% Lease of buildings (i) 53,930 (10,269) 43,661 46,453 10.37% Machinery and equipment 11,782 (3,343) 8,439 5,089 5.34% Furniture and fixtures 13,198 (6,707) 6,491 6,696 3.85% IT equipment 17,368 (11,967) 5,401 6,319 15.80% Vehicles 10,196 (8,255) 1,941 2,669 14.29% Lease of vehicles (i) 29,484 (15,774) 13,710 4,463 19.97% Leasehold improvements 10,071 (1,154) 8,917 9,546 12.50% Construction in progress 5,765 - 5,765 7,590

155,100 (58,421) 96,679 91,184

(i) Depreciation rate over the lease agreement term.

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Notes to interim financial information

Consolidated

Average annual depreciation 06.30.2021 12.31.2020 rates

Accumulated Cost depreciation Net Net %

Land 2,060 - 2,060 2,060 - Buildings 1,246 (952) 294 299 4.00% Lease of buildings (i) 55,837 (10,586) 45,251 48,147 10.37% Machinery and equipment 11,862 (3,351) 8,511 5,140 5.34% Furniture and fixtures 13,210 (6,708) 6,502 6,705 3.85% IT equipment 17,472 (12,023) 5,449 6,336 15.80% Vehicles 10,196 (8,255) 1,941 2,668 14.29% Lease of vehicles (i) 29,746 (16,035) 13,711 4,466 18.75% Leasehold improvements 10,071 (1,154) 8,917 9,546 12.50% Construction in progress 5,799 - 5,799 7,624

157,499 (59,064) 98,435 92,991

(i) Depreciation rate over the lease agreement term.

Changes in property and equipment are as follows:

Parent

Balances at Additio Depreciatio Write-offs/ Balances at 12.31.2020 ns n Transfers 06.30.2021

Land 2,060 - - - 2,060 Buildings 299 - (5) - 294 Lease of buildings 46,453 - (2,792) - 43,661 Machinery and - equipment (*) 5,089 (485) 3,835 8,439 Furniture and fixtures 6,696 - (258) 53 6,491 IT equipment 6,319 - (1,078) 160 5,401 Vehicles 2,669 - (728) - 1,941

Vehicle leases 4,463 11,790 (2,543) - 13,710 Leasehold - improvements 9,546 (629) - 8,917 Construction in progress 7,590 2,074 - (3,899) 5,765

91,184 13,864 (8,518) 149 96,679 (*) Transfer of R$153 from intangible assets.

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Notes to interim financial information

Consolidated

Balances at Write-offs/ Balances at 12.31.2020 Additions Depreciation Transfers 06.30.2021

Land 2,060 - - - 2,060 Buildings 299 - (5) - 294 Lease of buildings 48,147 - (2,896) - 45,251 Machinery and equipment (*) 5,140 22 (486) 3,835 8,511 Furniture and fixtures 6,705 2 (258) 53 6,502 IT equipment 6,336 38 (1,085) 160 5,449 Vehicles 2,668 - (727) - 1,941 Vehicle leases 4,466 11,790 (2,545) - 13,711 Leasehold improvements 9,546 - (629) - 8,917 Construction in progress 7,624 2,074 - (3,899) 5,799

92,991 13,926 (8,631) 149 98,435 (*) Transfer of R$153 from intangible assets.

13 Intangible assets

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

ERP-SAP and software (a) 14,057 12,257 14,804 13,084 Concession right of use generated in the acquisition of subsidiaries (b) - - 493,220 11,415

14,057 12,257 508,024 24,499

(a) Primarily refers to expenses incurred to upgrade ERP-SAP and software licenses, amortized on a straight-line basis over five years.

(b) Refers to concession intangible assets, calculated according to reports prepared by independent consultants, generated upon the acquisitions of subsidiaries Evrecy, IEMG, IESul, Piratininga (PBTE), and SF Energia which have as business basis prospect earnings during the concession exploitation term. The concession's intangibles are amortized according to the remaining periods of the concession agreements of the subsidiaries, as prescribed by ICPC 09 (R2) - Individual Financial Statements, Separate Statements, Consolidated Statements and Application of the Equity Method of Accounting. These are, Evrecy contract 020/2008 maturing on July 2025, IEMG contract 004/2007 maturing on April 2037, IESul contracts 013/2008 and 016/2008 maturing on October 2038, and PBTE contract 012/2016 maturing on November 2046.

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Notes to interim financial information

The changes in intangible assets are as follows:

Parent Consolidated

Balance at 12.31.2019 10,168 25,196

Additions 2,951 2,951

Amortization (1,149) (2,544)

Balance at 06.30.2020 11,970 25,603

Balance at 12.31.2020 12,257 24,499

Additions 3,252 563,422 Transfers (*) (153) (79,562) Amortization (1,299) (335)

Balance at 06.30.2021 14,057 508,024

(*) Transfer of R$153 to property and equipment and R$79,409 from concession assets.

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Notes to interim financial information

14 Borrowings and financing

Borrowings and financing are broken down as follows:

a) Local Currency Parent Consolidated Borrowin Finance IRR Payment Collater Financial Agreement Entity g amount Start date charges p.a. Final date Purpose conditions al ratio 06.30.2021 12.31.2020 06.30.2021 12.31.2020 BNDES TJLP + Quarterly 284,136 8.35% 03/15/2029 1.80% p.a. interest 148,746 159,057 148,746 159,057 Net through Pluriannua debt/Adjusted Agreement 105,231 3.50% p.a. 3.60% 01/15/2024 March 2015 Bank EBITDA < l 26,363 31,455 26,363 31,455 13.2.1344.1 CTEEP and payment guarante 3.0 and Net 12.23.2013 Investment (*) of principal e debt/Net debt Plan 2012 and interest + Equity < 1,940 TJLP 6.17% 03/15/2029 - 2015 beginning 0.6. April 2015 21 23 21 23 Principal and TJLP + Net 272,521 7.04% 03/15/2032 Pluriannua monthly 209,110 218,877 209,110 218,877 Agreement Fiduciar debt/EBITDA 08.08.2017 2.62% p.a. l interest 17.2.0291.2 CTEEP y < 3.0 and Net Investment beginning (*) assignm debt/Net debt Plan 2016 April 15, 1,378 TJLP 4.98% 03/15/2032 ent + Equity < 0.6 27 29 27 29 - 2019 2018 TJLP + Principal 7.55% 02/15/2028 2.06% p.a. Finance and interest - - - 3,648 3,932 DSCR of at Projects of 168 monthly Agreement least 1.3 Pinheiros 23,498 Lot K - installments - 13.2.0650.1 08.13.2013 determined 3.50% p.a. 3.55% 04/15/2023 Auction beginning annually 004/2011 March 15, 2014 - - 3,316 4,226 TJLP + Principal and 8.28% 05/15/2026 Finance 2.62% p.a. interest - 168 - 17,684 19,543 Projects of DSCR of at monthly Agreement Lots E, H least 1.3 Pinheiros 119,886 installments - 10.2.2034.1 12.30.2010 and K - determined 5.50% p.a. 5.78% 01/15/2021 beginning Auction annually September 004/2008 15, 2011 - - - 838 TJLP + Principal 8.20% 05/15/2026 1.95% p.a. Finance and interest - - - 18,949 20,881 DSCR of at Projects of 168 monthly Agreement IE Serra do least 1.2 93,373 Lot I - installments - 11.2.0842.1 Japi 10.28.2011 TJLP + determined 7.90% 05/15/2026 Auction beginning 1.55% p.a. annually 001/2009 June 15, 2012 - - 16,378 18,044 Finance Principal and DSCR of at Projects of interest - 168 Agreement TJLP + least 1.3 IEMG 70,578 01.14.2009 7.93% 04/15/2023 Lot D - monthly - 08.2.0770.1 2.39% p.a. determined Auction installments annually 005/2006 beginning - - - 12,324

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Notes to interim financial information

May 15, 2009 Borrowin Finance IRR Payment Financial Agreement Entity g amount Start date charges p.a. Final date Purpose conditions Collateral ratio 06.30.2021 12.31.2020 06.30.2021 12.31.2020

5.5% p.a. 5.50% 01/15/2021 Principal and - - - 93 Finance interest - 168 DSCR of at Projects of monthly Agreement least 1.3 IESUL 18,166 12.21.2010 TJLP + Lot F - installments - 10.2.1883.1 7.72% 05/15/2025 determined 2.58% p.a. Auction beginning annually 004/2008 June 15, 2011 - - 2,989 3,372

3.0% p.a. 3.00% 04/15/2023 Principal and - 2,185 2,781 Finance interest - 168 DSCR of at Projects of monthly Agreement least 1.3 IESUL 28,200 06.28.2013 TJLP + Lot I - installments - 13.2.0422.1 7.93% 02/15/2028 determined 2.58% p.a. Auction beginning annually 004/2008 May 26, 2014 - - 5,526 5,942 Eletrobrás CTEEP - - 8.0% p.a. 8.00% 11/15/2021 - - - - 11 19 11 19 Principal and CDI + interest by 8th issue PNs CTEEP 1,200,000 05.06.2021 4.30% 05/06/2024 - - - 1,205,047 - 1,205,047 - 1.25% p.a. final maturity date Principal by final maturity CDI + CCB CTEEP 650,000 04.30.2020 4.25% 04/20/2022 - date and - - 655,265 653,317 655,265 653,317 2.45% p.a. quarterly interest Principal and CDI + interest by CCB PBTE 365,000 07.02.2020 3.93% 07/02/2021 - - - - - 379,272 - 1.60% final maturity date Quarterly Finance interest Reserve Projects of through May 10.00 account BNB IENNE 220,000 05.19.2010 10.0% p.a. 05/19/2030 Lot A - 2012 and - - - 141,899 148,176 % held in Auction monthly BNB 004/2008 beginning June 2012 Total in local currency 2,244,590 1,062,777 2,836,436 1,302,929

Current 704,797 54,330 1,113,809 94.628

Noncurrent 1,539,793 1,008,447 1,722,627 1,208,301 (*) For purposes of BNDES calculation and to show that such ratios were reached, the Company consolidates all subsidiaries and jointly controlled subsidiaries (proportionately to its equity interest), provided that the equity interest held is equal or higher than 10%.

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Notes to interim financial information

The noncurrent portion of borrowings and financing is as follows:

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

2022 24,389 698,096 42,572 731,628 2023 48,777 48,757 75,930 77,583 2024 1,244,476 39,429 1,271,341 66,293 2025 38,579 38,581 65,482 65,484 2026 38,579 38,581 59,702 59,704 2027 to 2031 140,145 140,154 202,750 202,759 2032 to 2032 4,848 4,849 4,850 4,850

1,539,793 1,008,447 1,722,627 1,208,301

Changes in borrowings and financing are as follows:

Parent Consolidated

Balances at 12.31.2019 1,062,512 1,347,376

Additions (i) 655,516 655,516 Repayments of principal (24,469) (45,605) Payments of interest (27,915) (39,157) Interest, inflation adjustments and exchange rate changes 239,401 249,475

Balances at 06.30.2020 1,905,045 2,167,605

Balances at 12.31.2020 1,062,777 1,302,929

Business combination (*) - 373,537 Additions (ii) 1,200,000 1,200,000 Transaction cost (ii) (3,985) (3,985) Repayments of principal (24,590) (51,265) Payments of interest (14,891) (23,954) Interest, inflation adjustments and exchange rate changes 25,279 39,174

Balances at 06.30.2021 2,244,590 2,836,436 (i) (i) Refers to the financing obtained on August 8, 2017 under BNDES Agreement No. 17.2.0291.2. (ii) Refers to the 8th issue of commercial promissory notes on May 06, 2021 (*) Amount arising from the acquisition of PBTE (note 11).

The Company participates as intervening guarantor, to the limit of its interests in subsidiaries, jointly controlled subsidiaries, in their financing agreements, as shown below:

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Notes to interim financial information

Equity Outstanding Balance End of interest in balance at Type of guaranteed guarantee Subsidiary subsidiary Bank Debt type 06.30.2021 collaterals by CTEEP term FINEM and 6,964 6,964 02.15.2028 IE Pinheiros 100% BNDES PSI Pledge of shares FINEM and 17,684 17,684 05.15.2026 IE Pinheiros 100% BNDES PSI Pledge of shares IE Serra do 35,327 35,327 05.15.2026 Japi 100% BNDES FINEM Pledge of shares FINEM and 2,989 2,989 05.15.2025 IESul 100% BNDES PSII Pledge of shares FINEM and 7,711 7,711 02.15.2028 IESul 100% BNDES PSI Pledge of shares Pledge of Banco do 141,899 shares/corporate 141,899 05.19.2030 IENNE 100% Nordeste FNE guarantee Banco da IE Madeira 51% 289,274 Pledge of shares 147,530 01.10.2033 Amazônia Bank credit note FINEM and IE Madeira 51% BNDES 1.007.840 Pledge of shares 513,998 02.15.2030 PSI

Infrastructure Pledge of IE Madeira 51% Itaú/BES 386,119 196,921 03.18.2025 debentures shares/corporate IE FINEM and 170,271 86,838 12.15.2028 Garanhuns 51% BNDES PSI Pledge of shares Pledge of shares 12.15.2043 IE Ivaí 50% Itaú Infrastructure 1,853,264 Corporate 926,632 01.15.2024 debentures guarantee

In addition to the collaterals mentioned above, the financing agreements between the subsidiaries and jointly- controlled subsidiaries with the development banks (BNDES/BASA/BNB) require the creation and maintenance of a reserve account for the debt service in an amount equivalent to three to six times the last installment paid under the financing, including the portion of principal and interest, classified under restricted cash in the statement of financial position in the amount of R$10,449, Parent, and R$33,240, consolidated (R$10,349, Parent, and R$41,160, consolidated, at December 31, 2020).

The BNDES financing agreements and debentures of subsidiaries and jointly controlled subsidiaries contain covenants that require the maintenance of financial indicators for the Debt Service Coverage Ratio (DSCR) as well as cross default clauses that provided for the acceleration of payment in case of failure to comply with the obligations under the agreements.

As of June 30, 2021, no acceleration of payment occurred relating to covenants under the agreements with the Parent, subsidiaries and jointly controlled subsidiaries.

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Notes to interim financial information

15 Debentures Parent and Consolidated

Maturity Number Finance charges IRR p.a. 06.30.2021 12.31.2020

Single series (i) 07.15.2021 148,270 IPCA + 6.04% 7.9% 187,959 176,460 Single series 02.15.2024 (ii) 300,000 IPCA + 5.04% 6.8% 359,499 352,490 Single series 04.15.2025 (iii) 621,000 IPCA+ 4.70% 6.4% 713,121 681,986 Single series 12.15.2029 (iv) 409,325 IPCA+3.50% 5.5% 431,981 407,032 1st series (v) 11.15.2028 800,000 CDI + 2.83% 8.3% 800,162 795,750 2nd series (v) 05.15.2044 800,000 IPCA + 5.30% 9.6% 788,948 765,548 Single series 07.15.2044 (vi) 672,500 IPCA + 5.07% 9.0% 668,094 - 3,949,764 3,179,266

Current 242,011 217,948

Noncurrent 3,707,753 2,961,318

(i) In August 2016, the Company issued 148,270 infrastructure debentures, in accordance with article 2 paragraph 1 of Law No. 12431/2001 in a single series, to a total amount of R$148,270 with the purpose of reimbursing contributions and investments in jointly controlled subsidiaries IEMadeira and IEGaranhuns. On July 15, 2021, debentures were settled.

Financial ratios established in the indenture are as follows: Net Debt/EBITDA(*) < 3.5 and EBITDA(*)/Finance Income (Costs) > 1.5 through the measurement made as of June 30, 2017 and, as from the measurement made at September 30, 2017, > 2.0.

(ii) In March 2017, the Company issued 300,000 infrastructure debentures under article 2, paragraph 1, of Law No. 12431/2001, in a single series, in the total amount of R$300,000, to cover future payments and/or reimbursement of expenditures, expenses or debts relating to investments in enhancements and improvements in transmission facilities, encompassing the installation, replacement or renovation with a view to maintain proper quality services, the reliability of the National Interconnected System (SIN), the useful life of equipment and/or connect new users. Debentures will mature on February 15, 2024 and yield will be paid every February of each year, the first installment was paid on February 15, 2018. Issuance costs, net of transaction costs, amounted to R$292,603. Costs are recognized in profit or loss over the transaction term.

The financial indicators established in the indenture are Net Debt/EBITDA(*) < 3.5 and EBITDA(*)/Finance Income (Costs) > 1.5, up to the reporting date of June 30, 2017, and > 2.00 beginning the reporting date of September 30, 2017.

(iii) In May 2018, the Company issued 621,000 infrastructure debentures, under article 2 of Law No. 12.431/2011, in a single series, in the total amount of R$621,000, with a view to reimburse the costs incurred in up to 24 months as of the disclosure of the Offering Closing Notice, or future payment in the scope of the investment in IEParaguaçu, IEAimorés, IEItaúnas, IEIvaí, IETibagi, IEItaquerê, IEItapura, and IEAguapeí projects. Debentures were classified as “green bonds”, since their proceeds will contribute to the sustainable development by supporting the generation of renewable energy, according to an independent opinion of specialists experienced and having technical capacity in the sustainability field, disclosed in May 2018 on the Company’s website. Debentures will mature on April 15, 2025 and yield will be paid on a semi-annual basis in October and April of each year; the first installment was paid on October 15, 2018. Issuance costs, net of transaction costs, amounts to R$603,877. The costs will be recognized in profit or loss over the transaction term.

(iv) In December 2019, the Company issued 409,325 infrastructure debentures, under article 2 of Law No. 12.431/2011, in a single series, in the total amount of R$409,325, with a view to reimburse the costs incurred in up to 24 months as of the disclosure of the Offering Closing Notice, or future payment in the scope of the investment in IEParaguaçu, IEAimorés, IEItaúnas, IETibagi, IEItaquerê, IEItapura, IEAguapeí, and IEBiguaçu projects. Debentures were classified as “green bonds”, since their proceeds will contribute to the sustainable development by supporting the generation of renewable energy, according to an independent opinion of specialists

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Notes to interim financial information

experienced and having technical capacity in the sustainability field, disclosed in December 2019 on the Company’s website. Debentures will mature on December 15, 2027, December 15, 2028 and December 15, 2029, and yield will be paid on a semi-annual basis in June and December of each year; the first installment was paid on June 15, 2020. Issuance costs, net of transaction costs, amount to R$387,852. The costs are recognized in profit or loss over the transaction term.

(v) In December 2020, the Company issued 1,600,000 debentures, in two series, in the total amount of R$1,600,000, payable in May 2044. The first series, in the total amount of R$800,000 is exclusively intended for working capital purposes and to extend the financial obligation. The 1st series debentures will mature on November 15, 2028, with yield payable semiannually in May and November of each year.

The 2nd series infrastructure debentures, in the total amount of R$800,000, under article 2 of Law No. 12.431/2011, intended to reimburse the costs incurred in up to 24 months as of the disclosure of the Offering Closing Notice, or future payment in the scope of the investment in IEParaguaçu, IEAimorés, IEItaúnas, IEItaquerê, IEItapura, IEAguapeí, and IEBiguaçu projects and in retrofitting projects in ISA CTEEP’s electric power transmission facilities. The debentures were classified as “green bonds” because the use of the funds contributes to the sustainable development by supporting the flow of renewable energy, according to the Green Finance Framework, released in November 2020 on the Company’s website, and independent assessment and opinion from experts with experience and technical capacity in sustainability area. The 2nd series debentures will mature on May 15, 2044, with yield payable semiannually in May and November of each year. The total issue amount, net of transaction costs, is R$1,555,745. Costs are recognized in profit or loss over the transaction term.

(vi) In February 2021, the Company issued 672.500 infrastructure debentures, under article 2 of Law No. 12.431/2011, in a single series, in the total amount of R$672.500, with a view to reimburse the costs incurred in up to 24 months as of the disclosure of the Offering Closing Notice, or future payment in the scope of the investment in projects Minuano, Triangulo Mineiro and Três Lagoas. The debentures were classified as “green bonds” because the use of the funds contributes to the sustainable development by supporting the flow of renewable energy, according to the Green Finance Framework, released in November 2020 on the Company’s website, and independent assessment and opinion from experts with experience and technical capacity in sustainability area. The final maturity of the debentures will occur on July 15, 2044 and the compensation is paid semiannually in January and July of each year. The total issue amount, net of transaction costs, is R$638.285. Costs are recognized in profit or loss over the transaction term.

All requirements and covenants set out in the indentures of the issuances have been properly met and satisfied by the Company and its subsidiaries through the reporting date.

Issuance costs recognized in financial transactions through June 30, 2021 totaled R$130.875. The balance of the remaining costs to be recognized beginning June 30, 2021 is R$109.696.

The noncurrent portion of installments matures as follows:

06.30.2021 12.31.2020

2022 26,105 25,395 2023 26,734 26,007 2024 396,283 365,486 2025 765,215 706,316 2026 320,234 292,121 2027 to 2031 1,256,930 1,084,287 2032 to 2036 331,487 165,988 2037 to 2041 375,190 190,848 2042 to 2044 209,575 104,870

3,707,753 2,961,318

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Notes to interim financial information

Changes in debentures are as follows:

Balances at 12.31.2019 1,896,479

Payments of interest (45,785) Interest and inflation adjustment 57,996

Balances at 06.30.2020 1,908,690

Balances at 12.31.2020 3,179,266

Addition 672,500 Transaction cost (38,118) Principal repayment (13,896) Payments of interest (77,322) Interest and inflation adjustment 227,334

Balances at 06.30.2021 3,949,764

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Notes to interim financial information

16 Leases

Leases are broken down as follows:

Parent Consolidated

Contractual Final value Start date Rate maturity Payment conditions 06.30.2021 12.31.2020 06.30.2021 12.31.2020

Principal and monthly 06.01.2017 10.31.2020 Vehicle leases 13,278 to to interest 06.01.2020 0.58% p.m. 04.30.2024 13,710 4,168 13,710 4,168 Principal and monthly 09.01.2018 08.31.2022 Property leases 10,885 to to interest 07.01.2019 0.58% p.m. 06.30.2029 44,935 47,647 46,564 49,369

Total leases 58.645 51,815 60,274 53,537

Current 10,947 8,603 11,139 8,795

Noncurrent 47,698 43,212 49,135 44,742

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Notes to interim financial information

The noncurrent portion of leases matures as follows:

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

2022 4,930 6,162 5,028 6,357 2023 9,947 5,689 10,145 5,887 2024 7,038 5,578 7,239 5,778 2025 to 2029 25,783 25,783 26,723 26,720

47,698 43,212 49,135 44,742

Changes in leases are as follows:

Parent Consolidated

Balances at 12.31.2019 49,285 49,896

Additions 11,103 12,434 Payments (6,019) (6,203) Interest 574 599

Balances at 06.30.2020 54,943 56,726

Balances at 12.31.2020 51,815 53,537

Additions 11,790 11,790 Payments (5,648) (5,756) Interest 688 703

Balances at 06.30.2021 58,645 60,274

According to Circular Letters No. 02/2019 and No. 01/2020, issued on December 18, 2019 and February 05, 2020, respectively, the inflation effects on the balances reported in the financial statements relating to CPC 06 (R2) are as follows: (i) right of use of R$10,018, Parent, and R$10,798, consolidated; (ii) lease liability of R$7,833, Parent, and R$8,409, consolidated; (iii) depreciation of R$596, Parent, and R$645, consolidated; and (iv) finance costs of R$926, Parent, and R$930, consolidated.

17 Taxes and payroll charges payable

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Income tax 244,599 147,518 248,184 149,012 Social contribution 88,793 47,544 90,403 48,409 Cofins (tax on revenue) 32,487 33,654 35,736 34,459 PIS (tax on revenue) 6,610 6,852 7,314 7,027 INSS (social security contribution) 5,059 5,426 6,809 7,551 ISS (service tax) 1,194 1,614 1,852 2,712 FGTS (severance pay fund) 227 - 227 - Withholding income tax 2,018 4,128 2,155 4,255 Other 805 1,713 1,413 2,189

381,792 248,449 394,093 255,614

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Notes to interim financial information

18 Deferred PIS and Cofins (taxes on revenue)

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

PIS 216,994 210,824 281,592 234,846 Cofins 999,338 970,923 1,297,221 1,081,876

1,216,332 1,181,747 1,578,813 1,316,722

Deferred PIS and Cofins relate to infrastructure implementation revenues and compensation from concession assets determined on the contractual financial asset recorded on an accrual basis. Payment is made as monthly revenues are billed, as provided for in Law No. 12973/14.

19 Regulatory charges payable Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Research & Development - R&D (i) 65,953 75,083 72,667 81,608 Global Reversal Reserve (RGR) 548 548 548 548 Energy Development Account - CDE (ii) 9,199 12,721 9,199 12,721 Alternative Power Sources Incentive Program (Proinfa) 2,135 2,260 2,135 2,260 ANEEL inspection fee - - 387 385

77,835 90,612 84,936 97,522

Current 32,831 47,390 34,900 49,457

Noncurrent 45,004 43,222 50,036 48,065

(i) The Company and its subsidiaries recognize obligations relating to tariff amounts already billed (1% of net operating revenue), applied to the Research and Development (R&D) Program, monthly adjusted, as from the second month subsequently to its recognition through its actual realization, based on Selic (The Central Bank interest rate) as established in ANEEL Resolutions 300/2008 and 316/2008. According to Official Letter No. 0003/2015, of May 18, 2015, expenditures applied to R&D are accounted for in assets and, by completion of the project, recognized as obligation settled and, subsequently, submitted to audit and final evaluation by ANEEL. The amount invested in projects not completed by June 30, 2021 totals R$32,942 (R$26,002 at December 31, 2020) and is recorded in other assets.

(ii) The CDE is a fee transmission companies are required to transfer based on amounts collected from free consumers.

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Notes to interim financial information

20 Payroll and related taxes

Parent and Consolidated

06.30.2021 12.31.2020

Vacation, 13th salary and related taxes 34,348 32,147 Profit sharing (PRL) 10,714 12,947

45,062 45,094

21 Provisions

(a) Provision for risks

Lawsuits are assessed periodically and classified based on their likelihood of loss for the Company and its subsidiaries. Provisions are recognized for all lawsuits for which it is probable that an outflow of funds will be required to settle the obligation and a reliable estimate can be made.

Lawsuits assessed as probable loss are as follows:

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Labor (i) 49,876 50,535 49,912 50,569

Civil (ii) 43,312 1,748 43,424 1,748

Tax - IPTU (iii) 2,349 2,192 5,333 2,192 Land (iv) 2,446 2,669 18,879 33,923 Other 1,398 250 1,489 250

99,381 57,394 119,037 88,682

(i) Labor

The Company is a defendant in certain lawsuits that are under discussion at different courts relating to claims of salary equalization, overtime, hazardous duty premium, among others. The Company made judicial deposits for labor claims in the amount of R$27,488, Parent, and R$27,514, consolidated (R$29,038, Parent, and R$29,087, consolidated, as of December 31, 2020), as shown in note 10.

(ii) Civil

 The Company is a party to civil lawsuits relating to issues including real estate, indemnities, collections, annulment and class actions arising in the normal course of business, that is, operation and maintenance of transmission lines, substations and equipment under the electric power transmission concession agreements. The major amount refers to the lawsuit that discusses the remaining indemnity amount of NI facilities.

The indemnity arising from the extension of Concession Agreement No. 059/2001 under Law No. 12.783/201, relating to NI facilities, corresponded to the original amount of R$2,891,291, inflation adjusted to R$2,949,121, as determined by Inter-ministry Ruling No. 580. The equivalent to 50% of this amount was received on January 18, 2013, and the remaining 50% were divided into 31 monthly installments, which had been transferred to the Company by Eletrobras. However, the terms under which these remaining installments should be adjusted are still under discussion. Following a Federal Court of Auditors’ request, ANEEL revised the amounts transferred as compensation for NI facilities to all

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Notes to interim financial information

concessionaires and understood that erroneous adjustment calculations were made, which resulted in overpayments to concessionaires. Although recognizing that calculations were erroneous, Eletrobras challenged ANEEL`S understanding of the matter. Based on an independent appraisal report and on the opinion of its legal counsel, the Company’s interpretation of the adjustment approach differs from that applied by ANEEL. Based on this, the Company maintained its best estimate for the involved amount of R$34,900, (not including the fine and late payment interest that would be due in favor of the Company, considering the delays occurred in the transfers) recorded. Eletrobras filed a collection action against ISA CTEEP and, on December 17, 2020, a decision was published requiring the return of the amount over-received by the Company, less the amounts related to late payment effects, due to the delayed payment of the indemnity portions. The Company may file an appeal and the determination of the amounts will depend on the process being settled.

(iii) Tax – IPTU (property tax)

The Company is a party to tax lawsuits relating to the collection of Property Tax (IPTU) and recognizes a provision to cover debts to the government of various municipalities in the State of São Paulo.

(iv) Land

Civil-land lawsuits relating to properties, involving right of ways, expropriation, indemnities, collections, and other claims arising in the normal course of business, that is, operation and maintenance of transmission lines, substations and equipment under the electric power transmission concession agreements.

(b) Changes in provisions are as follows:

Parent

Tax - Labor Civil IPTU Land Other Total

Balances at 2,669 50,535 1,748 2,192 250 57,394 12.31.2020

Recognition 1,981 32,009 - 37 1,379 35,406 Reversal (4,120) (1,019) - (331) (252) (5,722) Payment (3,729) (20) - (115) - (3,864) Transfer (*) - - - - - Adjustment 5,209 10,594 157 186 21 16,167

Balances at 06.30.2021 49,876 43,312 2,349 2,446 1,398 99,381

(*) transfer from other noncurrent liabilities

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Notes to interim financial information

Consolidated

Tax - Labor Civil IPTU Land Other Total

Balances at 33,923 50,569 1,748 2,192 250 88,682 12.31.2020

Recognition 1,981 32,121 2,984 554 1,469 39,109 Reversal (4,120) (1,019) - (8,924) (252) (14,315) Payment (3,729) (20) - (7,959) - (11,708) Transfer (*) - - - - - Adjustment 5,211 10,594 157 1,285 22 17,269

Balances at 06.30.2021 49,912 43,424 5,333 18,879 1,489 119,037 (*) transfer from other noncurrent liabilities

The Company and its subsidiaries are parties to labor, civil, social security and tax lawsuits involving risks of loss which, based on the assessment of the legal counsel, Management classified as possible loss, in the estimated amounts of R$841,475 and R$869,184 as of June 30, 2021 (R$771,066 and R$780,482 as of December 31, 2020), Parent and consolidated, respectively, for which no provision was recognized.

Parent Consolidated

Classification Number Total Number Total

Labor 120 16,425 120 16,425 Civil 112 64,704 126 82,260 Civil - Land 6 11,649 75 21,137 Social security 32 2,769 32 2,769 Civil – Annulment of merger of EPTE by CTEEP (i) 2 449,738 2 449,738 Tax - Goodwill amortization (ii) 2 168,830 2 168,830

Tax - CSLL tax loss carryforwards (iii) 1 31,441 1 31,441 Tax – IPTU (property tax) 158 87,843 159 87,853 Tax - Other 38 8,076 42 8,731

471 841,475 559 869,184

(i) Annulment of merger of EPTE by CTEEP

 Declaratory Action

Lawsuit whereby minority shareholders claim the annulment of EPTE’s merger by the Company or, in a jointly liable manner, the declaration of its right to withdrawal and determination of the payment of the share reimbursement value. Currently in the execution phase, pending final assessment of the pre-enforcement exception. The Company filed a cancellation claim and obtained an injunction conditioned to the possible raising of amounts by the filing party in order to submit a suitable surety. The injunction was overruled and the Company filed an appeal and awaits judgment. In the primary action, the minority shareholders have been complying with the decision on a temporary basis; the company’s objection was held partially valid and the Company filed an appeal.

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Notes to interim financial information

 Action for damages

In October 2020, the Company’s minority shareholders started a new action against the Company claiming that the indemnity for the value of the shares should be calculated based on the RBSE report. The minority shareholders submitted an economic technical opinion indicating the amount of around R$133 million for the lawsuit. CTEEP expressed its position on the technical opinion submitted by the minority shareholders by submitting a regulatory technical opinion. The lawsuit is in discovery phase.

(ii) Tax - Goodwill amortization

Lawsuits arising from tax assessment notices issued by the Federal Revenue Service from 2013 to 2017 (period from 2008 to 2013), relating to the goodwill paid by ISA Capital on the acquisition of CTEEP shareholding control.

 The 2008 case was judged at the higher court of the Administrative Board of Tax Appeals (CARF), which granted an unfavorable decision. The Company started a lawsuit which was partially granted (for the income tax but not for the social contribution). A claim was filed with the appellate court and awaits ruling.

 The 2009, 2010, 2011 and 2012 cases were awarded a favorable decision by the higher court of the Administrative Board of Tax Appeals (CARF).

For 2013, the decision was partially favorable to the Company at the lower court. An appeal was be filed and awaits judgment.

The existence of CARF’s unfavorable decisions does not bind the other lawsuits awaiting judgment since CARF does not have a unanimous position on the matter, as unfavorable judgments were preceded by a deadlock, subsequently decided by the deciding vote of the President of the Panel/Chamber.

(iii) Tax - CSLL tax loss carryforwards

Lawsuit arising from a tax assessment notice issued in 2007, in connection with the failure to confirm the CSLL tax loss carryforwards basis, arising from the partial spin-off of CESP. The Company’s Administrative Proceeding with CARF had an unfavorable outcome by a casting vote. The Company discusses the issue at the judicial level and obtained an injunction to suspend the requirement to pay the debt without pledging collateral. In September 2020, the Company was awarded an unfavorable decision and filed an appeal which awaits judgment. However, a favorable decision was granted to the company, suspending the enforceability of the debt with no collateral being required.

(d) Lawsuits whose likelihood of loss is assessed as remote - Parent and consolidated

(iii) PIS/Cofins (taxes on revenue)

The Company is a defendant to tax assessment notices relating to PIS and Cofins (taxes on revenue) for the period from 2003 to 2011, under the allegation that the Company would be required to pay PIS/Cofins on a cumulative basis. The Company paid PIS/Cofins on a cumulative basis until 2003. With the changes introduced in legislation in October 2003, the general rule became paying PIS/COFINS on a noncumulative basis, except for revenues meeting the following requirements: i) agreements executed before October 2003, ii) with an effective term longer than one year, iii) at predetermined prices, iv) for purchases of goods or services. Since SE revenue (Agreement 059/2001 prior to Law No. 12.783/2013) meets these requirements, and, also, following ANEEL’s instructions, the Company requested the offset of the amounts overpaid in the period the Company paid PIS and Cofins on a noncumulative basis and begun paying such taxes cumulatively on the portion of SE revenue.

Through September 2013, administrative proceedings in most advanced stages were granted a favorable decision by CARF, in line with the Court’s understanding on the issue. In December 2015, CARF changed its understanding on the matter; however, the Court maintained their original position. Currently, these cases were already closed at CARF (for the period from 2003 to 2010), totaling the adjusted amount of R$2,125 million and are the subject of a lawsuit that discuss the analysis of an expert report by CARF, and an unfavorable decision was granted to the Company at the lower court. The Company awaits ruling of the appeal.

The proceeding relating to 2011 involves the amount of R$682 million, adjusted for inflation, and was granted an unfavorable decision at CARF’s lower level. CARF´s Lower Panel determined that the National Treasury Attorney General should analyze the report prepared by the specialized consulting firm, which was analyzed and validated. The Company awaits a new ruling by CARF’s Lower Panel.

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Notes to interim financial information

22 Post-employment Benefit/Amounts payable – Vivest (formerly “Funcesp”) – Parent and consolidated

The Company sponsors retirement and survivors’ pension complementation and supplementation and health care plans managed by Vivest (formerly “Funcesp”), which, together with the administrative costs of the fund, amounts to R$858 as of June 30, 2021 (R$871 as of December 31, 2020), relating to monthly installments payable as contribution to the fund.

(a) Retirement and pension plan - PSAP/CTEEP

PSAP/CTEEP includes the following subplans:

 Proportional Supplemental Settled Benefit (BSPS) – (Plan “B”);  Defined benefitt (BD) – (Plan “B1”);  Variable contribution (VC) - (Plan “B1”).

PSAP/CTEEP, governed by Supplementary Law No. 109/2001 and managed by Vivest (former “Funcesp”), is sponsored by the Company itself and offers retirement and survivors’ pension supplementation benefits, whose reserves are determined on a funded basis.

PSAP/CTEEP originated from the spin-off of PSAP/CESP B1 on September 1, 1999 and covers all participants transferred to the Company. On January 1, 2004, PSAP/EPTE was incorporated by PSAP/Transmissão, the name of which was changed from that date to PSAP/Transmissão Paulista and from December 1, 2014 changed to PSAP/CTEEP.

Subplan “BSPS” refers to the Proportional Supplemental Settled Benefit arising from the Supplementary Retirement and Pension Plan PSAP/CESP B, transferred to this plan on September 1, 1999 and from PSAP/Eletropaulo Alternativo, transferred to this plan after the merger of PSAP/EPTE on January 1, 2004, calculated on December 31, 1997 (CTEEP) and March 31, 1998 (EPTE), based on effective regulations, and the actuarial asset-liability balance was obtained at the time.

The Defined Benefit (“DB”) subplan defines contributions and related matching responsibilities between the Company and Participants on 70% of employees’ Actual Contribution Salary in order to obtain the plan’s actuarial asset-liability balance. This subplan ensures annuity post-retirement and death benefits to employees, former employees and beneficiaries in order to supplement the benefits provided by the official social security system.

The VC sub-plan defines voluntary contributions from Participants with limited compensation of the Company, levied on 30% of the Actual Contribution Salary of these employees in order to provide additional supplementation in the cases of retirement and death pension. On the date of receipt of the benefit, the Variable Contribution (CV) sub-plan may become a Defined Benefit (“BD”) if the annuity is chosen by the Participant as a form of receipt of this supplementation.

(i) Actuarial valuation

The actuarial valuation prepared by an independent actuary relating to the PSAP/CTEEP pension plans, sponsored by the Company, under the projected unit credit method.

As of June 30, 2021, PSAP/CTEEP recorded actuarial deficit in other comprehensive income of R$381,977 (R$381,977 as of December 31, 2020).

The change from the actuarial surplus to actuarial deficit between December 31, 2019 and December 31, 2020 was due to an adjustment to life income higher than 23% (cumulative IGP-DI in the period). This significant actuarial loss was the main responsible for the change from an asset of R$43,024 recognized in the financial statements in 2019 to a liability of R$406,048 as of June 30, 2021.

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Notes to interim financial information

23 Global Reversal Reserve (RGR) – Parent and Consolidated

As of June 30, 2020, the amount of R$12,892 (R$14,132 at December 31, 2020) recorded in noncurrent liabilities refers to the funds deriving from the reversal reserve, amortization and portion retained in the Company of the monthly shares of the Global Reversal Reserve (RGR) relating to investments of funds to expand power services and repay borrowings raised for the same purpose, occurred through December 31, 1971. Annually, according to the ANEEL Order, interest of 5% is charged on the value of the reserve, with monthly settlement. Under article 27 of Decree No. 9022, of March 31, 2017, electric power concessionaires shall amortize fully the RGR debits beginning January 2018 to December 2026.

24 Equity

(a) Share capital

As of June 30, 2021, the Company’s issued capital is R$5,000,000, of which R$1,957,386 in common shares and R$3,042,614 in preferred shares, all registered, book-entry, and without par value.

The subscribed and paid-in capital as of June 30, 2021 and December 31, 2020 totals R$3,590,020 and is represented by common and preferred shares, as follows:

06.30.2021 R$ thousand 12.31.2020 R$ thousand

Common share 257,937,732 1,405,410 257,937,732 1,405,410 Preferred share 400,945,572 2,184,610 400,945,572 2,184,610

658,883,304 3,590,020 658,883,304 3,590,020

Common shares entitle their holders the right to one vote at the resolutions of general meetings.

Preferred shares are not entitled to vote; however, they have priority in the refund of capital and payment of dividends corresponding to this class of shares.

(b) Dividends and interest on capital

On February 22, 2021, the Board of Directors approved dividend distribution from the earnings reserve as follows:

Dividends

BoD meeting date Total Per share Payment

02.25.2021 531,163 0.806156 05.21.2021

531,163 0.806156

The General Shareholders’ Meeting of March 25, 2021 approved the proposal for distribution of additional dividends relating to 2020, as follows:

Additional dividends proposed

GSM date Total Per share Payment

03.25.2021 524,450 0.795967 05.21.2021

524,450 0.795967

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Notes to interim financial information

The Company’s bylaws establish that the allocation of profit for the year in the following order: (i) recognition of the legal reserve; (ii) balance, payment of dividends attributed to preferred and common shares, at the higher value between R$218,461and R$140,541, respectively, and 25% of profit for the year; (iii) of balance, up to 20% of profit for recognition of the statutory reserve.

06.30.2021 12.31.2020

Investment grants - CRC 78 78 Special goodwill reserve - merger 588 588

666 666

(d) Earnings reserves

06.30.2021 12.31.2020

Legal reserve (i) 718,004 718,004 Statutory reserve (ii) 1,862,804 1,862,804 Earnings retention reserve (iii) 266,149 797,312 Unrealized special earnings reserve (iv) 6,485,572 6,485,572

9,332,529 9,863,692

(i) Legal reserve

Recognized as 5% of profit for the year, before any allocation, up to 20% of capital. In the year ended December 31, 2019, the Company reached the maximum percentage for recognition of the legal reserve.

(ii) Statutory reserve

The Company’s Bylaws establish that up to 20% of profit for the year, after deducting the legal reserve, must be allocated to the statutory reserve, the amount of which may not exceed the capital amount. The statutory reserve may be used for the following purposes: (a) support investments to expand the Company’s activities; (b) help maintain a proper working capital; (c) maintain funds necessary to meet obligations with third parties, including lenders; and (d) protect the Company against potential contingencies or losses arising from regulatory risks.

(iii) Earnings retention reserve

Management proposes to maintain in equity prior years’ retained earnings, in a retained earnings reserve, which is intended to meet the capital budget approved at the General Shareholders’ Meeting in the respective periods.

(iv) Unrealized special earnings reserve

The unrealized special earnings reserve includes the impacts of (i) amounts receivables from SE (note 7); (ii) adjustments due to application of ICPC 01 (R1) Concession Agreements; (iii) initial application of CPC 47; and (iv) share of profit of investees, since they do not comprise the realized portion of profit for the year. Allocation in this reserve is made to reflect the fact that the financial realization of earnings from these operations will occur in future years. Once realized, in case the special reserve is not absorbed by subsequent losses, the Company will allocate its balance for capital increase, distribution of dividends or recognition of other earnings reserves, considering Management’s proposals to be made on a timely basis.

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Notes to interim financial information

Changes are as follows:

Balance in 2019 5,466,623

Realization (*) (1,848,074) Recognition (**) 2,867,023

Balance in 2020 and at June 30, 2021 6,485,572

(*) The realization mainly includes the amounts received relating to RBSE and dividends received from subsidiaries and jointly controlled subsidiaries.

(**) The recognition amount is comprised of the adjusted RBSE balance receivable and noncash items from the application of the accounting practices adopted in Brazil and IFRS standards, mainly the application of IFRS 9 and IFRS 15, and their specifics for the transmission sector.

(e) Other Comprehensive Income (OCI)

The Company recognizes in Other Comprehensive Income the remeasurement arising from the actuarial deficit liability and respective tax effects as supported by a report prepared by an independent actuarial specialist. As of June 30, 2021, this amount to R$240.676, net of taxes (R$240,676 as of December 31, 2020) (note 22).

Also classified in Other Comprehensive Income are derivative financial instruments, namely non-deliverable forwards (NDF), to manage the currency risk of the cash flow of subsidiaries IEBiguaçu and IERiacho Grande in the amount of R$17,481, net of taxes, whereby the effective portion of changes in the fair value of the hedge accounting is recorded in equity, not in profit or loss.

(f) Earnings per share

Basic earnings or loss per share are calculated through the Company’s profit or loss, based on the weighted average number of common and preferred shares outstanding in the respective period. Diluted earnings or loss per share is calculated by obtaining such average number of outstanding shares, adjusted by instruments potentially convertible into shares. In this case, the Company considered shares that may be issued through capitalization of the special goodwill reserve on merger in favor of the controlling shareholder.

As prescribed in CVM Instruction No. 319, to the extent that the tax benefit of the special goodwill reserve on merger is realized, included in the Company’s equity, this benefit can be capitalized on behalf of the Parent, and other shareholders shall have an interest in such capital increase, so as to maintain its ownership interest in the Company.

Those shares issued based on this realization were considered as dilutive for purposes of calculating the Company’s earnings or loss per share, based on the assumption that all issuance conditions have been met.

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Notes to interim financial information

The table below shows the profit or loss and share data used to calculate basic and diluted earnings per share:

Quarter ended Six-month period ended

06.30.2021 06.30.2020 06.30.2021 06.30.2020 Basic and diluted earnings per share

Profit - R$ thousand 850,000 982,603 1,432,623 1,489,186

Weighted average number of shares Common shares 257,937,732 257,937,732 257,937,732 257,937,732 Preferred shares 400,945,572 400,945,572 400,945,572 400,945,572

658,883,304 658,883,304 658,883,304 658,883,304

Weighted adjusted average number of shares Common shares 257,956,963 257,961,743 257,957,190 257,961,393 Preferred shares 400,967,941 400,974,415 400,968,428 400,974,000

658,924,904 658,936,158 658,925,618 658,935,393

Basic earnings per common/preferred share - R$ 1.29006 1.49132 2.17432 2.26017

Diluted earnings per common/preferred share - R$ 1.28998 1.49120 2.17418 2.25999

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Notes to interim financial information

25 Net operating revenue

25.1 Breakdown of net operating revenue

Parent

Quarter ended Six-month period ended

06.30.2020 06.30.2020 06.30.2021 (Restated) 06.30.2021 (Restated)

Gross revenue Infrastructure revenue (a) (note 7) 121,833 91,003 217,782 102,910 O&M (a) (note 7) 166,379 164,672 465,111 451,866 Compensation from concession assets (b) (note 7) 963,941 155,583 1,466,253 545,237 Efficiency gain (loss) from infrastructure implementation (c) 62,233 333 67,887 333 Rentals 3,050 5,245 7,333 10,561 Services rendered 25,135 8,918 32,559 14,030

Total gross revenue 1,342,571 425,754 2,256,925 1,124,937

Taxes on revenue Cofins (tax on revenue) (102,580) (37,203) (171,675) (99,496) PIS (tax on revenue) (22,271) (8,078) (37,272) (21,601) Other (1,263) (156) (1,621) (305)

(126,114) (45,437) (210,568) (121,402) Regulatory charges Energy Development Account (CDE) (28,389) (26,303) (63,647) (54,034) Research and development (R&D) (6,411) (14,394) (13,824) (21,113) Alternative Power Sources Incentive Program (Proinfa) (6,712) (4,674) (16,425) (8,271) Electric Power Services Inspection Fee (3,092) (2,594) (6,185) (5,188)

(44,604) (47,965) (100,081) (88,606)

1,171,853 332,352 1,946,276 914,929

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Notes to interim financial information

Consolidated

Quarter ended Six-month period ended

06.30.2020 06.30.2020 06.30.2021 (Restated) 06.30.2021 (Restated)

Gross revenue Infrastructure revenue (a) (note 7) 262,225 268,987 497,870 462,558 O&M (a) (Note 7) 172,417 170,126 490,537 467,295 Compensation from concession assets (note 7) 1,187,403 207,474 1,866,413 688,162 Efficiency gain (loss) from infrastructure implementation (c) 62,233 333 83,155 333 Rentals 3,245 5,342 7,653 10,825 Services rendered 15,826 2,140 18,112 4,357

Total gross revenue 1,703,349 654,402 2,963,740 1,633,530

Taxes on revenue Cofins (tax on revenue) (117,768) (44,298) (211,309) (113,169) PIS (tax on revenue) (25,564) (9,616) (45,867) (24,572) Other (1,264) (156) (1,621) (305)

(144,596) (54,070) (258,797) (138,046) Regulatory charges Energy Development Account (CDE) (28,389) (26,303) (63,647) (54,034) Global Reversal Reserve (RGR) (1,403) (1,625) (2,807) (3,249) Research and development (R&D) (7,578) (14,911) (15,975) (22,191) Alternative Power Sources Incentive Program (Proinfa) (6,712) (4,674) (16,425) (8,271) Electric Power Services Inspection Fee (3,536) (2,794) (6,936) (5,587)

(47,618) (50,307) (105,790) (93,332)

1,511,135 550,025 2,599,153 1,402,152

(a) Infrastructure implementation services

The revenue from the performance obligation relating to infrastructure implementation for providing electric power transmission services, including new facilities and retrofitting projects under the concession agreement is recognized as performance obligations are satisfied, which is determined based on expenses incurred plus the estimated margin for each project and gross-up of taxes.

(b) Operation and maintenance

The revenues from the performance obligation relating to O&M services are recognized when services are provided by the Company. When the Company provides more than one service under a service concession arrangement, the consideration received is allocated by reference to the fair values of the services delivered.

Efficiency gain on the infrastructure implementation reflects the positive variances determined when retrofitting projects are placed into operation and new concession agreements arising from savings from investments in relation to the estimate made at the beginning of the works, revision of the Annual Permitted Revenue (RAP) and placement into operation earlier than the due date. As of June 30, 2021, the efficiency gain refers to retrofitting projects and Agreement 046/2017 of subsidiary Aguapei, which started operations.

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Notes to interim financial information

(d) Compensation from concession assets

Revenue from compensation of assets is recognized at the implicit rate of each project on the future flow of cash receipts, considering the specifics of each retrofitting project, improvements and auctions and that compensates the transmission infrastructure investment. The purpose of the implicit rate is to price the financial component of the contractual asset established at the commencement of the contracts/projects and are not subsequently adjusted.

(e) Performance obligation margins

06.30.2021 Parent Consolidated

Infrastructure implementation Infrastructure revenues 217,782 497,870 Infrastructure implementation cost (134,269) (413,072) Margin 83,513 84,798

% perceived margin 38.3% 17.0%

O&M O&M revenue 465,111 490,537 O&M cost (193,387) (199,584) Margin 271,724 290,953

% perceived margin 58.4% 59.3%

Compensation from concession assets 1,466,253 1,866,413

Discount rate of the contractual asset 6.64% de 6.13% to 9.92%

25.2 Variable Portion (PV) and RAP Additional

Normative Resolution 906, of December 08, 2020, regulates the Variable Portion (PV) and the RAP Additional. The Variable Portion is the pecuniary penalty applied by the Grantor for any unavailability or operating restrictions of the facilities comprising the Basic Grid. The RAP Additional corresponds to the pecuniary premium granted to transmission companies as an incentive for improving the availability of transmission facilities. For both situations, a revenue and/or O&M revenue reduction is recognized in the period they occur.

25.3 Periodic revision of the Annual Permitted Revenue (RAP)

Under concession agreements, at every four and/or five years, after the agreement execution date, ANEEL will periodically revise the electric power transmission RAP to promote tariff efficiency and moderation.

Each agreement has its specifics; however, in general terms, concessionaires have their RAP revised for three times (every five years), when the cost of debt capital is revised. Retrofitting projects related to the tendered agreements are revised every five years. A revenue reduction may also be applied for Operation and Maintenance (O&M) costs to capture Business Efficiency Gains.

The considerations above do not apply to the revenue associated with IE Serra do Japi’s Concession Agreement No. 143/2001, which is not subject to a Periodic Tariff Revision of the portion related to the auctioned revenue. However, Proret 9.2, release 3.0, established that, beginning 2019, the reinforcements and improvements of contracts that do not contain a revision clause would be revised every five years. Considering the Concession Agreement No. 143/2001 does not include reinforcements and improvements, its RAP was not affected.

The periodic tariff revision for concession agreements, such as Concession Agreement No. 059/2011, of concessionaires considered as existing, is made every five years and includes the revenue repositioning upon determination of the following:

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Notes to interim financial information

a) the regulatory compensation basis for RBNI and RBSE; b) efficient operating costs; c) the optimal capital structure and definition of the compensation of transmission companies; d) identification of the amount to be considered as tariff reduction – Other revenues; e) application of the “x” factor (ratio set by ANEEL in the periodic revision process to foster efficiency and capture productivity gains for the consumer).

The information on the latest periodic tariff revisions is described below:

Ratification Ratification Resolution Resolution Concessionaire Agreement (REH) date Effective date

CTEEP 059/2001 2.714 06.30.2020 07.01.2020

Subsidiaries

IESerra do Japi 026/2009 2.840 03.30.2021 07.01.2020 IEMG 004/2007 2.257 06.20.2017 07.01.2017 IENNE 001/2008 2.405 06.19.2018 07.01.2018 IEPinheiros 012/2008 2.556 06.11.2019 07.01.2019 IEPinheiros 015/2008 2.556 06.11.2019 07.01.2019 IEPinheiros 018/2008 2.556 06.11.2019 07.01.2019 IEPinheiros 021/2011 2.257 06.20.2017 07.01.2017 Evrecy 020/2008 2.884 06.22.2021 07.01.2018 013 and 06.11.2019 07.01.2019 IESul 016/2008 2.556

Jointly controlled subsidiaries

013 and 06.11.2019 07.01.2019 IEMadeira 015/2009 2.556 IEGaranhuns 022/2011 2.257 06.20.2017 07.01.2017

The next periodic tariff revisions for the RAP of the Company and its subsidiaries and jointly controlled subsidiaries are described in note 1.2.

(a) Ratification Resolution (REH) 2851/2021

On April 22, 2021, ANEEL Ratification Resolution 2.851 granted a favorable decision to the administrative appeal filed by the Company against Ratification Resolution No. 2.714/2020. Ratification Resolution 2.851 defined the following:

 RAP RBNI

Increase of 3.30% due to the following: (i) change in the compensation base due to the benchmark price bank; (ii) change in the profile of part of the RAP´s from plain to descending (iii) retrospective change of the WACC from 6.64% to 7.71%; and (iv) inclusion of regulatory premium for the risk of operating and maintaining assets arising from special obligations.

 RAP RBSE

The amounts relating to the financial component under Administrative Ordinance 120/2016, encompass (i) write-off of assets made from January 2013 to June 2017; (ii) incorporation of amounts relating to the cost of equity capital (Ke). Regarding the payment of the financial component, there was a change in the flow of payments due to the crisis caused by the COVID-19 pandemic, since ANEEL sought alternatives to amortize the increase in electric power tariffs for the 2021/2022 and 2022/2023 cycles and defined the reprofiling of the financial component of RBSE. The definition

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Notes to interim financial information

presented by the ANEEL will contribute to tariff moderation, minimizing the impacts for consumers who are being directly affected by the pandemic. Although the measure reflects a mismatch of the financial flow established by Ratification Resolution 2.714/2020, it preserves the Company’s economic value, since the assumptions to be effective beginning the 2021/2022 cycle are the following: (i) conclusion of the RBSE financial component in 2028; (ii) reduction in the amortization of debt relating to the RBSE financial component without effect on the increase in balance payable; and (iii) compensation based on the regulatory WACC as defined by the 2018 RTP revision. Beginning the 2023/2024 cycle, the flows of payments scheduled by ANEEL return to levels similar to those approved by Ratification Resolution 2.714/2020.

The economic component was changed basically due to the change in WACC and the revision of the write-offs and assets fully depreciated.

(b) Ratification Resolutions 2.840, 2.843 and 2.844 – Subsidiaries

Ratification Resolutions 2.840, 2.843 and 2.844, published on March 30 and April 16, 2021 repositioned the RAP of retrofitting projects for subsidiaries IESerra do Japi, IENNE, IEPinheiros, and IESul. The adjustments will be retrospectively applied, beginning July 2021.

25.4 Annual revenue adjustment

On July 13, 2021, Approval Resolution No. 2895 was published to establish the annual permitted revenues for the Company and its subsidiaries for the availability of the transmission facilities comprising the Basic Grid and other transmission facilities, for a 12-month cycle, from June 30, 2021 to June 30, 2022, considering the cycle shown below:

RAP RAP 20/21 21/22 Cycle Cycle RAP REH Retrofitting REH Concessionaire Index Inflation Reprofiling RTP Other PA 21/22 2.725 (*) projects 2895 Cycle

ISA CTEEP IPCA 2,898,881 233,535 40,518 (791,047) (24,898) 2,356,989 (20,589) 2,336,400 - Operating IPCA subsidiaries 538,019 51,109 6,069 - 87 591,671 (25,987) 565,684 /IGP-M (3,613) (**)

Total 3,436,900 284,644 46,587 (791,047) (24,811) (3,613) 2,948,660 (46,576) 2,902,084

(*) The amounts do not include the positive adjustment portion (PA) of the cycle 2020/2021 of R$235,616. (**) Considering the RAP of PBTE, acquired in March 2021.

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Notes to interim financial information

The Company’s and its subsidiaries’ Regulatory Revenue, net of PIS and Cofins, is as follows:

Concession Total Total agreement Basic Grid Other Transmission Facilities – DIT 2021(*) 2020 (*)

Adjustm Adjust Tendere ent RPC RCDM Tendere ment RBSE RBNI d portion (****) (****) d portion

059/2001 1,572,908 227,331 - (29,250) 372,677 184,073 - 8,661 2,336,400 3,131,031 143/2001 - - 18,298 (114) - - - - 18,184 13,161 004/2007 - - 21,693 (4) - - - - 21,689 19,863 012/2008 - 8 9,812 (266) - 1,106 1,479 5 12,144 11,746

23,015 18,767 (3,632) 5,940 114 44,664 015/2008 - - 460 39,448

108 4,834 (154) 1,590 (446) 5,990 018/2008 - - 58 5,769 021/2011 - - 4,839 (16) - - 1,775 (119) 6,479 6,093

6,188 33,434 72 - (266) 47,033 026/2009 - - 7,605 43,138 001/2008 - 8 52,794 4,879 - - - 57,681 52,538 020/2008 - 14,679 - 317 - 3,210 - (258) 17,948 12,775 013/2008 - - 6,851 (227) - - - - 6,624 6,418 016/2008 - 2,709 12,024 422 - - 278 (1) 15,432 14,321 - 012/2016 (**) - 185,553 (5,309) - 180,244 - - - 026/2017 19,194 (8,670) 10,524 (***) 027/2017 - - 55,381 (2,034) - 53,347 (***) - - - 046/2017 - - 56,445 (10,136) - 54,855 (***) 8,546 - -

- 12,990 (144) - - 12,846 042/2017 - - - 12,015

1,572,908 274,046 512,909 (54,266) 372,677 195,919 20,201 7,690 2,902,084 3,368,316

(*) Including the amounts relating to the adjustment portion (PA). (**) Considering the RAP of PBTE, acquired in March 2021. (***) Operations started in 2020 and in the first half of 2021. (****) RPC represents the equivalent to “RBSE” whereas RCDM represents the equivalent to “RBNI” for the DITs.

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Notes to interim financial information

26 Costs of infrastructure implementation, operation and maintenance services, and general and administrative expenses a) Parent

Quarter ended

06.30.2021 06.30.2020

Costs Expenses Total Total

Management fees - (3,029) (3,029) (2,155) Personnel (70,382) (26,333) (96,715) (77,171) Services (34,977) (10,047) (45,024) (37,195) Depreciation - (4,815) (4,815) (4,542) Materials (56,286) (162) (56,448) (49,333) Leases and rentals (780) (386) (1,166) (504) Other (13,237) (4,208) (17,445) (15,830)

(175,662) (48,980) (224,642) (186,730)

Six-month period ended

06.30.2021 06.0302020

Costs Expenses Total Total

Management fees - (7,411) (7,411) (5,370) Personnel (136,446) (50,847) (187,293) (150,571) Services (68,425) (19,566) (87,991) (67,136) Depreciation - (9,807) (9,807) (8,861) Materials (94,483) (614) (95,097) (50,390) Leases and rentals (1,468) (730) (2,198) (1,090) Other (26,834) (3,931) (30,765) (33,911)

(327,656) (92,906) (420,562) (317,329) b) Consolidado

Quarter ended

06.30.2021 06.30.2020

Costs Expenses Total Total

Management fees - (3,029) (3,029) (2,155) Personnel (70,382) (27,344) (97,726) (77,850) Services (116,387) (11,099) (127,486) (71,989) Depreciation - (4,946) (4,946) (4,697) Materials (110,689) (168) (110,857) (146,909) Leases and rentals (1,070) (424) (1,494) (700) Other (31,453) 1,632 (29,821) (17,136)

(329,981) (45,378) (375,359) (321,436)

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Notes to interim financial information

Six-month period ended

06.30.2021 06.30.2020

Costs Expenses Total Total

Management fees - (7,411) (7,411) (5,370) Personnel (136,446) (52,795) (189,241) (151,986) Services (234,196) (21,076) (255,272) (135,402) Depreciation - (10,065) (10,065) (9,165) Materials (182,059) (621) (182,680) (250,769) Leases and rentals (2,110) (774) (2,884) (1,463) Other (57,848) 4,867 (52,981) (35,616)

(612,659) (87,875) (700,534) (589,771)

Out of the costs shown above, the Parent’s infrastructure implementation costs totaled R$134,269 in 1H2021 and R$65,836 in 1H20. Consolidated infrastructure implementation costs totaled R$413,072 in 1H21 and R$329,476 in 1H20. The respective infrastructure implementation revenue, shown in note 25.1, is calculated by adding the PIS and Cofins rates and other charges to the cost of the investment.

27 Revenues - Periodic Tariff Revision (RTP), net

As of June 30, 2021, the amount of R$50,834, Parent, and R$53,911, consolidated, refers to: (i) revision of the expected flow of cash receipts arising from the outcome of Administrative Appeals regarding the RTP for the Company and subsidiaries IESerra do Japi, IEPinheiros, IESul, and IENNE; and (ii) revision of the expected flow of cash receipts arising from the outcome of the RTP for subsidiary Evrecy; amounts are net of deferred PIS and Cofins (taxes on revenue);

As of June 30, 2021, the amount of R$1,037,802, Parent and consolidated, refers to: (i) revision of the flow of receipts and adjustment portion (PA) due to the Ke adjustment applicable to the asset under Law No. 12.783 – SE, and (ii) revision of the flow of receipts arising from RAP due to the revision of the regulatory WACC; amounts are net of deferred PIS and Cofins.

28 Other operating income

In the period ended June 30, 2021, the amount of R$155,983, Parent, and R$156,471, consolidated, primarily refers to the following: (i) gain of R$73,464 arising from the negotiation of 395 thousand m² in rights of way with the municipal government of São José dos Campos for the development of a urban mobility project in that city, and (ii) recognition of the compensation due to the expropriation of plots of land belonging to former EPTE resulting from a favorable decision of a lawsuit involving R$75,328, receivable through court-ordered collection notes (“precatórios”).

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Notes to interim financial information

29 Finance income (costs)

Parent

Quarter ended Six-month period ended 06.30.2021 06.30.2020 06.30.2021 06.30.2020 Finance income Income from short-term investments 10,041 7,868 17,020 13,594 Interest income 47 14 1,152 236 Inflation adjustments 278 11,726 3,171 12,298 Hedge transactions (i) MtM (mark to market) adjustment - 5,099 - 5,906 Exchange gain - 55,620 - 224,925 Adjustment of swap – hedging instruments - 13,290 - 13,290 Other 1,068 841 7,279 1,712

11,434 94,458 28,622 271,961 Finance costs Interest on borrowings (16,974) (14,255) (30,532) (23,288) Interest expense (172) (672) (375) (1,307) Charges on promissory notes (9,032) - (9,032) - Charges on debentures (45,658) (21,939) (89,701) (45,077) Inflation adjustments (71,273) (2,642) (142,765) (29,198) Hedging instrument (i) Charges on swap - (4,449) - (10,409) MtM (mark to market) adjustment - (5,099) - (5,906) Exchange rate changes - borrowings - (55,620) - (224,925) Adjustment of swap - hedging instruments - (13,290) - (13,290) Other (2,509) (2,567) (3,709) (4,802)

(145,618) (120,533) (276,114) (358,202)

(134,184) (26,075) (247,492) (86,241)

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Notes to interim financial information

Consolidated

Quarter ended Six-month period ended 06.30.2021 06.30.2020 06.30.2021 06.30.2020 Finance income Income from short-term investments 15,396 10,446 25,157 32,429 Interest income 70 16 1,183 240 Inflation adjustments 285 11,745 3,190 12,319 Hedge transactions (i) MtM (mark to market) adjustment - 5,099 - 5,906 Exchange gain - 55,620 - 224,925 Adjustment of swap - hedging instruments - 13,290 - 13,290 Other 1,119 1,381 7,340 2,275

16,870 97,597 36,870 291,384 Finance costs Interest on borrowings (25,425) (19,255) (44,479) (33,378) Interest expense (179) (672) (384) (1,314) Charges on promissory notes (9,032) - (9,032) - Charges on debentures (45,658) (21,939) (89,701) (45,077) Inflation adjustments (71,300) (2,674) (142,336) (29,407) Hedging instrument (i) Charges on swap (17) (4,225) (57) (10,068) MtM (mark to market) adjustment - (5,099) - (5,906) Exchange rate changes - borrowings - (55,620) - (224,925) Adjustment of swap - hedging instruments - (13,290) - (13,290) Other (4,191) (2,648) (5,581) (5,155)

(155,802) (125,422) (291,570) (368,520)

(138,932) (27,825) (254,700) (77,136)

(i) Refers to results of financial transactions under Law No. 4131, of September 03, 1962, which addresses the use of foreign capital and remittance of profits abroad.

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Notes to interim financial information

30 Income tax and social contribution

The provision for income tax and social contribution is recognized monthly on an accrual basis and computed as provided for in Law No. 12.973/14.

The Company adopts the taxable income regime on an estimate basis and makes monthly payments by applying the deemed income rates on gross revenue while subsidiaries adopt the deemed income regime.

(a) Reconciliation of the effective tax rate

The reconciliation of income tax (IRPJ) and social contribution (CSLL) expenses for the periods is as follows: Parent

Quarter ended Six-month period ended 06.30.2020 06.30.2020 06.30.2021 (Restated) 06.30.2021 (Restated)

Profit before income tax and social contribution 1,146,114 1,323,469 1,887,442 1,964,089

Statutory rates 34% 34% 34% 34%

Estimated income tax and social contribution (389,679) (449,979) (641,730) (667,790)

Other revenues - nontaxable (note 213 50,589 213 50,589 28) Interest on capital - 51,113 - 51,113 Share of profit (loss) of investees 95,183 6,619 190,098 89,795 Other (1,831) 793 (3,400) 1,390

Effective income tax and social contribution (296,114) (340,865) (454,819) (474,903)

Income tax and social contribution Current (165,094) (66,240) (333,392) (142,105) Deferred (131,020) (274,625) (121,427) (332,798)

(296,114) (340,865) (454,819) (474,903)

Effective rate 25.8% 25.8% 24.1% 24.2%

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Notes to interim financial information

Consolidated

Quarter ended Six-month period ended 06.30.2020 06.30.2020 06.30.2021 (Restated) 06.30.2021 (Restated)

Profit before income tax and social contribution 1,177,329 1,334,044 1,937,891 2,006,179

Statutory rates 34% 34% 34% 34%

Estimated income tax and social contribution (400,292) (453,575) (658,883) (682,101)

Other revenues - nontaxable (note 213 50,589 213 50,589 28) Interest on capital - 51,113 - 51,113 Share of profit (loss) of investees 41,609 (17,400) 83,829 27,818 Effect of adopting the deemed income regime for subsidiaries (*) 36,383 18,706 78,239 51,362 Other (1,831) 794 (3,400) 1,390

Effective income tax and social contribution (323,918) (349,773) (500,002) (499,829)

Income tax and social contribution Current (141,652) (69,687) (352,371) (147,281) Deferred (182,266) (280,086) (147,631) (352,548)

(323,918) (349,773) (500,002) (499,829)

Effective rate 27.5% 26.2% 25.8% 24.9%

(*) The taxation regime based on deemed income was adopted to calculate the income tax and social contribution for subsidiaries.

(b) Breakdown of deferred income tax and social contribution Parent Consolidated

Assets / (Liabilities) 06.30.2021 12.31.2020 06.30.2021 12.31.2020

Receivables – Law No. 12783 – SE (i) (1,868,027) (2,098,270) (1,868,027) (2,098,270) Adjustments IFRS (ICPC 01 (R1) and CPC 47) (ii) (1,471,297) (1,084,027) (2,199,100) (1,198,437) Provision for risks 33,790 19,514 33,790 19,514 Other temporary differences 345,352 324,030 345,435 324,338

Total, net (2,960,182) (2,838,753) (3,687,902) (2,952,855)

(i) Deferred income tax and social contribution on the compensation from concession asset relating to SE facilities, which will be incorporated into the tax base as amounts are actually received.

(ii) Refers to income tax and social contribution on profit from infrastructure implementation operation to provide the electric power transmission services and compensation from concession assets (ICPC 01 [R1]) and CPC 47 [IFRS 15]) recognized on an accrual basis, which are taxed when amounts are actually received, as provided in article 168 of Normative Instruction No. 1700/17 and article 36 of Law No. 12973/14.

The Company’s Management believes that deferred income tax and social contribution assets arising from temporary differences will be realized proportionately to the contingencies, trade receivables and the materialization of the events that gave rise to the provisions for risks.

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Notes to interim financial information

31 Related-party transactions

The main balances and transactions with related parties in the period and year are as follows: 06.30.2021 12.31.2020 06.30.2021 06.30.2020

Revenue/ Revenue/ Nature of Related Liabilitie transaction parties Assets Liabilities Assets s (Expense) (Expense)

Short-term benefits (a) Management - - - - (7,411) (5,370)

Dividends ISA Capital - - (174,246) - - IEGaranhuns 8,384 - 8,384 - - - IEMadeira 5,950 - 5,950 - - - 14,334 - 14,334 (174,246) - -

ISA Capital 53 - 116 - 105 135 Sublease, IEMG 76 - 71 - 145 139 Reimbursements 259 - 243 494 and IEPinheiros - 467 IESerra do - Sharing of 129 121 246 personnel expenses Japi - 232 (b) Evrecy 86 - 81 - 165 100 IENNE 311 - 291 - 592 563 IEItaúnas 23 - 22 - 44 64 IETibagi 23 - 22 - 44 64 IEItaquerê 23 - 22 - 44 64 IEItapura 20 - 19 - 39 59 IEAguapeí 23 - 22 - 44 64 IESul 132 - 120 - 251 246 - 23 22 IEBiguaçu - 44 7 IEAimorés 48 - 22 - 82 74 IEParaguaçu 48 - 22 - 82 74 IEIvaí 48 - 22 - 82 74 Internexa Brasil - - - - - (233) 1,325 - 15,572 - 2,503 2,193

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Notes to interim financial information

06.30.2021 12.31.2020 06.30.2021 06.30.2020

Revenue/ Revenue/ Nature of Related Liabilitie transaction parties Assets s Assets Liabilities (Expense) (Expense)

Service provision - (c) ISA Capital 46 30 - 118 169 IEMG 338 - 151 - 1,143 2,453 IEPinheiros 132 - 1,446 - 956 714 IESerra do Japi 101 - 101 - 368 571 Evrecy 1,988 - 2,334 - 1,196 1,985 IENNE 216 - 349 - 669 3,456 IEItaúnas 266 - 915 - 571 - IETibagi 357 - 2,554 - 1,506 - IEItaquere 222 - 1,378 - 397 - IEtapura 570 - 2,276 - 1,684 420 IEAguapei 1,140 - 2,199 - 2,949 - IESul 198 - - - - IEGaranhuns 112 - 37 - 200 - IEBiguaçu 303 - 673 - 897 214 Internexa Brasil 326 - 411 (31) 841 541 - 6,315 - 14,854 (31) 13,495 10,523 Related-party balances 21,974 - 30,426 (174,277) 8,587 7,346

Bandeirantes 47,939 - 140,561 - 647 2,339

Short-term Xavantes 144,072 - 260,401 - 1,120 19,813 investments - investment funds Assis 73,970 - 30,823 - 804 206 (note 6) Barra Bonita 14,459 - 21,772 - 134 230 280,440 - 453,557 - 2,705 22,588

Other Liabilities Eletrobras - - - (33,585) - - - - - (33,585) - -

Total 302,414 - 483,983 (207,862) 11,292 29,934

(a) Refers to management fees, which, as disclosed in the Company’s statement of profit and loss, amount to R$7,411, Parent and consolidated (R$5,370 in the first half of 2020).

The Company’s compensation policy does not include postemployment benefits, other long-term benefits, severance benefits or share-based compensation.

(b) The sublease agreement comprises the sub-leased area of the Company’s headquarters building, as well as apportionment of condominium and maintenance expenses, reimbursement of shared services, among others.

The personnel expenses sharing agreement requires the proportional allocation of expenses relating to employees shared the Company and its subsidiaries.

(c) The Company maintains the following service agreements: (i) ISA Capital - tax and accounting bookkeeping services, tax calculation and payroll processing; (ii) IEMG, IEPinheiros, Serra do Japi, Evrecy, IENNE, IEItapura, and Garanhuns - operation and maintenance of its facilities; (iii) Internexa Brasil, a subsidiary of ISA Group - two service agreements including assignment of right of use, on a remunerated basis, of the support infrastructure necessary for the installation of fiber optical cables, auxiliary services and related improvements and sharing of IT infrastructure. Additionally, the Company contracted the provision of 10 Mbps internet link services with Internexa Brasil; (iii) IEAguapei, IETibagi,

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Notes to interim financial information

IEItapura, IEItaquere, Evrecy, IEItaúnas, IEMG, IENNE, IESUL, Serra do Japi e IEPinheiros – services including engineering, analysis of basic and executive projects, technical support to the acquisition of materials and equipment, and substation and transmission line construction management.

The transactions are conducted under specific conditions agreed upon between the parties and no transactions considered unusual and out of the normal course of business were performed.

The Company has free lease agreements with subsidiaries IEItapura, IEPinheiros and IENNE and the jointly controlled subsidiary IEMadeira to formalize the borrowing of pieces of equipment and material that the companies did not have readily available.

The Company entered into a non-onerous Procurement Management Cooperation Agreement with Interconexión Elétrica S.A. E.S.P. to generate increased synergy and efficiency in managing the quotation and negotiation process for ISA Group’s purchases. E.S.P, with a view to achieve increased synergy and efficiency in managing ISA Group procurement process.

Additionally, the Company contributes as a founding member of Brazil’s Association for Social and Cultural and Business Interchange - Colombia, whose objective is to be the largest platform of relationship between Brazil and Colombia, fostering bilateral social, culture and trade investments.

32 Financial instruments

(a) Identification of the main financial instruments Parent Consolidated

Level 06.30.2021 12.31.2020 06.30.2021 12.31.2020

Financial assets

Fair value through profit or loss Cash equivalents 1 949,593 2,017,084 993,487 2,049,142 Short-term investments 2 280,440 51,787 724,512 453,557 Derivative financial instruments 2 - - 2,662 10,016 Restricted cash 2 18,685 18,489 40,923 48,711

Amortized cost Concession asset - O&M services - 56,265 146,905 96,240 179,839 Accounts receivable - São Paulo State 1,868,048 1,868,048 Finance Department - 1,778,999 1,778,999 Receivables from related parties - 21,974 30,426 15206 14,994 Sureties and escrow deposits - 42,661 44,070 45,671 44,119 Other receivables 101,662 101,662 101,662 101,662

Financial liabilities

Amortized cost Borrowings and financing Current - 704,797 54,330 1,113,809 94,628 Noncurrent - 1,539,793 1,008,447 1,722,627 1,208,301 Debentures Current - 242,011 217,948 242,011 217,948 Noncurrent - 3,707,753 2,961,318 3,707,753 2,961,318 Leases Current - 10,947 8,603 11,139 8,795 Noncurrent - 47,698 43,212 49,135 44,742

Trade payables - 46,645 75,332 105,060 153,346 Interest on capital and dividends payable - 16,236 500,513 16,236 500,513

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Notes to interim financial information

The carrying amounts of financial assets and financial liabilities, when compared to the amounts that could be obtained if they are traded in an active market or, in the absence of such market, the net present value adjusted based on the prevailing market interest rate, approximate their fair values. The Company classifies financial instruments as required by CPC 46 (IFRS) – Fair Value Measurement:

Level 1 – quoted prices (unadjusted) in active markets, net and observable for identical assets or liabilities, available of measurement date;

Level 2 – quoted prices (which can be adjusted or unadjusted) of similar assets or liabilities in active markets, other inputs not directly or indirectly observable in level 1, in the asset or liability terms; and

Level 3 – assets and liabilities whose prices are unavailable or prices or valuation techniques supported by a small or inexistent, unobservable or net market. In this level, the fair value estimate becomes highly subjective.

The Company contracted swap transactions to hedge against fluctuations in currency and interest rate on foreign- currency borrowings under Law No. 4.131/1962. For swap transactions, the applied rate is 102.3%. These transactions were settled between July and August 2020.

The Company classifies derivatives contracted as fair value hedge and, based on the requirements of CPC 48 and IFRS 9, the Company adopted hedge accounting for its transactions.

In 2018, subsidiary Biguaçu entered into NDF hedge contracts with Citibank, whereby that company bought future dollar with a notional value of USD29,301. The purpose of these transactions was to hedge commitments in foreign currency assumed by Biguaçu. In May 2020, the first financial settlement was made, and the final settlement is scheduled for up to the end of September 2021.

In the third quarter of 2020, subsidiary Biguaçu entered into NDF hedge contracts with Citibank, whereby that company bought future dollar with a notional value of USD7,097. The purpose of these transactions was to hedge commitments in foreign currency assumed by Biguaçu.

In December 2020, subsidiary IERiacho Grande entered into NDF hedge contracts with BTG Pactual, whereby the company bought future dollar with a notional value of USD32,723. The purpose of these transactions was to hedge foreign currency commitments assumed (CAPEX) by the subsidiary.

The Company classifies the derivative instrument contracted as fair value hedge and, based on the requirements of CPC 48 and IFRS 9, the Company adopted the hedge accounting for such transactions.

Financial instrument management is in line with the Risk Management Policy and Financial Risk Guidelines of the Company and its subsidiaries. The results from these transactions and adoption of controls to manage this risk are part of the monitoring of the financial risks adopted by the Company and its subsidiaries as follows:

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Notes to interim financial information

NDF transaction Consolidated

06.30.2021 Notional Contrac Hedging Counter Final value - Fair value t date Instrument purpose Nature part maturity US$ adjustment

Non Deliverable Dollar Biguaçu Purchase Citibank Oct 18 Sep 21 2,870 2,259 Forward - US$ NDF Non IERiacho Deliverable Dollar BTG Purchase Dec 20 Jul 25 32,723 403 Grande Forward - US$ Pactual NDF

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Notes to interim financial information

(b) Financing

Debt-to-equity ratio

The debt ratio at the end of the prior year and beginning of the current period is as follows:

Parent Consolidated

06.30.2021 12.31.2020 06.30.2021 12.31.2020

Borrowings and financing Current 704,797 54,330 1,113,809 94,628 Noncurrent 1,539,793 1,008,447 1,722,627 1,208,301

Leases Current 10,947 8,603 11,139 8,795 Noncurrent 47,698 43,212 49,135 44,742

Debentures Current 242,011 217,948 242,011 217,948 Noncurrent 3,707,753 2,961,318 3,707,753 2,961,318

Total debt 6,252,999 4,293,858 6,846,474 4,535,732

Cash and cash equivalents and short-term investments 1,234,457 2,071,906 1,815,506 2,520,894

Net debt 5,018,542 2,221,952 5,030,968 2,014,838

Equity 14,132,643 13,754,283 14,480,752 14,125,442

Debt ratio, net 35.5% 16.2% 34.7% 14.3%

CTEEP and its subsidiaries are parties to borrowings and financing agreements that contain covenants determined based on debt ratios (notes 14 and 16). As of June 30, 2021, the Company and its subsidiaries are compliant with the requirements relating to covenants.

The carrying amount of borrowings and financing, considering the financial instruments applicable, and debentures is pegged to the TJLP, CDI and IPCA fluctuation and approximates the fair value.

The main risk factors inherent in the Company’s and its subsidiaries’ transactions are as follows:

(i) Credit risk - The Company and its subsidiaries enter into agreements with the National Electric System Operator (ONS), concessionaires and other agents, governing the provision of services relating to the basic grid, including a bank guarantee clause. The Company and its subsidiaries also maintain agreements governing the provision of services directly to free consumers, also containing a bank guarantee clause, to mitigate the risk of default.

(ii) Price risk - The Company’s and its subsidiaries’ revenues are, as set forth in the concession agreement, annually adjusted by ANEEL, based on the IPCA and IGP-M fluctuation, and a portion of the revenues is subject to periodic tariff revision (note 25.2).

(iii) Interest rate risk - The adjustment of financing agreements is pegged to the TJLP, IPCA and CDI fluctuation (notes 14 and 16).

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Notes to interim financial information

(iv) Currency risk - The Company and its subsidiaries do not have foreign-currency trade receivables and other assets; however, there are transactions involving the acquisition of underground and subsea cables and respective accessories as well as the provision of the services necessary to their implementation, in subsidiaries Biguaçu and Riacho Grande, with future cash disbursements in dollars, for which a NDF derivative instrument has been contracted to manage the cash flow’s currency risk.

(v) Borrowing risk - The Company and its subsidiaries may face difficulties in the future to raise funds at costs and reimbursement terms aligned with their cash generation profile and/or debt obligations.

(vi) Guarantee risk – The main guarantee risks are the following:

 Management of risks related to the retirement and health care benefits via Vivest (formerly “Funcesp”), a private pension entity, through its representation in management bodies.

 Participation as intervening guarantor, to the limit of its interests in subsidiaries, jointly controlled subsidiaries, in their financing agreements (note 14).

(vii) Liquidity risk - The Company’s and its subsidiaries’ main sources of cash are the following:

Its operations, mainly from the use of the electric power transmission system by other utilities and agents of the sector. The cash amount, represented by the RAP linked to the basic grid’s facilities and other transmission facilities (DIT) is defined, as set forth in prevailing laws, by ANEEL.

The Company is compensated for the transmission system availability, and any electric power rationing will have no impact on revenue and respective cash receipts.

The Company manages the liquidity risk by maintaining adequate credit facilities and lines of credit to raise borrowings it considers appropriate, based on the continuous monitoring of budgeted and actual cash flows, and the combination of the maturity profiles of financial assets and financial liabilities.

Receipt of the facilities indemnity installment related to the SE represents an important source of cash generation for the Company in order to be able to comply with its financial planning for the coming years. The Company manages any changes to the timeframe and legal proceedings that may impact cash receipts.

(d) Sensitivity analysis

The Company analyzes the sensitivity to interest rate and currency risks. The Company’s management does not consider as material its exposure to other risks described above.

For purposes of defining a base scenario for analyzing the sensitivity of interest rate, price risk and currency fluctuations, we used the same assumptions defined for the Company’s long-term financial and economic plan. These assumptions are based on the macroeconomic environment in Brazil and the opinions of market experts.

Therefore, to assess the effects of changes in the Company’s cash flow, the sensitivity analysis below, for items pegged to floating rates, considers:

Base scenario: Interest rate quotation (pre-DI curve) and exchange rate (future dollar) on September 30, 2021, determined on June 30, 2021, according to B3, which are shown in the interest risk and currency risk tables; and positive and negative fluctuations of 25% (scenario I) and 50% (scenario II) were applied.

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Notes to interim financial information

Interest rate risk - Effects on finance income (costs) - Parent and consolidated

Risk of increase in indices Risk of decrease in indices

Balance at Transaction Risk 06/30/2021 Base scenario Scenario I Scenario II Scenario I Scenario II

Financial assets

34,753 38,337 41,890 31,139 27,493 Short-term investments and cash and cash equivalents 106.7% of CDI 1,230,033

Financial liabilities

Debentures - single series (i) IPCA+6.04% 187,959 2,187 2,498 2,805 1,873 1,555

Debentures - single series (ii) IPCA + 5.04% 359,499 11,815 13,590 15,341 10,013 8,185 713,121 Debentures - single series (iii) IPCA + 4.70%. 22,844 26,958 30,431 19,862 16,236 Debentures - single series (iv) IPCA + 3.50%. 431,981 12,555 14,681 16,777 7,577 6,306 Debentures 1st series (v) CDI + 2.83% 800,162 9,398 11,697 13,977 7,079 4,740 Debentures 2nd series (v) IPCA + 5.30% 788,948 26,437 30,336 34,181 22,481 18,466 Debentures - single series (vi) IPCA + 5.07% 668,093 22,010 25,310 28,564 18,662 15,264 Promissory notes 8th issue (vii) CDI + 1.25% 1,205,047 14,156 11,717 13,995 7,098 4,755 CCB CDI + 2.45% p.a. 655,265 7,694 9,576 11,442 5,795 3,880 FINEM BNDES (i), (ii) TJLP+1.80% to 2.62% 357,904 6,261 6,879 7,940 4,816 3,750

Net effect of changes (100,604) (114,905) (133,563) (74,117) (55,644)

Reference for financial assets and financial liabilities

100% CDI (September 2021) (*) 4.77% 5.96% 7.16% 3.58% 2.39%

IPCA (September 2021) 8.35% 10.44% 12.53% 6.26% 4.18%

TJLP (September 2021) 4.88% 6.10% 7.32% 3.66% 2.44%

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Notes to interim financial information

Interest rate risk - Effects on finance income (costs) - Consolidated

Risk of decrease in Risk of increase in indices indices

Balance at Scenario Transaction Risk 06.30.2021 Base scenario Scenario I Scenario II I Scenario II

Financial assets

Short-term investments and cash and cash equivalents 107.4% of CDI 1,717,999 51,430 56,444 61,415 46,374 41,273

Financial liabilities Debentures - single series (i) IPCA+6.04% 187,959 2,187 2,498 2,805 1,873 1,555 Debentures - single series (ii) IPCA + 5.04% 359,499 11,815 13,590 15,341 10,013 8,185 Debentures - single series (iii) IPCA + 4.70% 713,121 22,844 26,958 30,431 19,862 16,236 Debentures - single series (iv) IPCA + 3.50% 431,981 12,555 14,681 16,777 7,577 6,306 Debentures 1st series (v) CDI + 2.83% 800,162 9,398 11,697 13,977 7,079 4,740 Debentures 2nd series (v) IPCA + 5.30% 788,948 26,437 30,336 34,181 22,481 18,466 Debentures - single series (vi) IPCA + 5.07% 668,093 22,010 25,310 28,564 18,662 15,264 Promissory notes 8th issue (vii) CDI + 1.25% 1,205,047 14,156 11,717 13,995 7,098 4,755 CCB CDI + 2.45% p.a. 655,265 7,694 9,576 11,442 5,795 3,880 FINEM BNDES (i), (ii) TJLP+1.80% to 2.62% 357,904 6,261 6,879 7,940 4,816 3,750

65,174 1,104 1,198 1,371 847 665 BNDES (Subsidiaries) TJLP + 1.55% p.a. 2.62% p.a. CCB (Subsidiaries) CDI + 1.60% 379,272 1,478 5,539 6,618 3,352 2,244

Net effect of changes (86,509) (103,535) (122,027) (63,081) (44,773)

Reference for financial assets and financial liabilities

100% CDI (September 2021) (*) 4.77% 5.96% 7.16% 3.58% 2.39%

IPCA (September 2021) 8.35% 10.44% 12.53% 6.26% 4.18%

TJLP (September 2021) 4.88% 6.10% 7.32% 3.66% 2.44%

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Notes to interim financial information 33 Insurance

The Company’s insurance coverage and effective terms by insurance line is as follows:

Parent

Insured amount - R$ Premium - R$ Type Effective date thousand thousand

Property (a) 07/21/20 to 12/01/22 2,433,326 6,015 General civil liability (b) 12/19/20 to 12/19/21 60,000 100 National transportation (c) 12/19/20 to 12/19/21 360,000 33 Group personal accident 04/30/21 to 04/30/22 85,000 15 (d) Vehicles (e) 12/19/20 to 10/04/22 Market value 248 Court guarantee (f) 03/16/17 to 08/30/26 766,250 5,088

11,499

Consolidated

Insured amount - R$ Premium - R$ Type Effective date thousand thousand

Property (a) 07/21/20 to 12/01/22 3,354,687 6,626 General civil liability (b) 12/19/20 to 12/19/21 60,000 100 National transportation (c) 12/19/20 to 12/19/21 360,000 33 Group personal accident 04/30/21 to 04/30/22 85,000 15 (d) Vehicles (e) 12/19/20 to 10/04/22 Market value 248 Court guarantee (f) 03/16/17 to 08/30/26 766,250 5,088

12,110

(a) Property - coverage against fire and electrical damages for the main equipment installed in transmission substations, buildings and related components, storeroom supplies and facilities, as set forth in concession arrangements, where the transmission companies should keep insurance policies to ensure the proper coverage of the most import equipment of the transmission system facilities, and the transmission company should define the assets and facilities to be insured.

(b) General civil liability - Coverage against repairs for involuntary, personal and/or property damages caused to third parties, as a result of the Company’s activities.

(c) National transportation - Coverage against damages caused to the Company’s assets and equipment transported in Brazilian territory.

(d) Collective personal accident - Coverage against personal accidents of executives and apprentices.

(e) Vehicles - coverage against crash, fire, theft and third parties.

(f) Court guarantee - replacement of sureties and/or escrow deposits made by the Judicial Branch.

There is no coverage for eventual damages to the transmission lines against fire, lightning, explosion, short circuit and power interruption.

The assumptions adopted to contract insurance, given their nature, are not included in the scope of an audit work. Consequently, they were not reviewed by the independent auditors.

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Notes to interim financial information

34 Retirement supplementation plan governed by Law No. 4819/58

The supplementary pension plan under State Law No. 4819/58, which established the creation of the State Social Security Fund, is applicable to mixed-capital entities’ employees, corporations in which the State of São Paulo holds the majority of the shares, with right to control and to industrial services owned and managed by the State, hired through May 13, 1974, and also provided for supplementary pension plans, bonus leave and family allowance. The funds necessary to cover the charges under such plan are borne by the relevant bodies of the State Government of São Paulo, whose implementation was made as set forth in the agreement entered into among the Finance Department of the State of São Paulo (SEFAZ-SP) and CTEEP, on December 10, 1999.

Such procedure was properly carried out through December 2003 by Vivest (Fundação CESP), with the funds provided by SEFAZ-SP, transferred by CESP and subsequently by CTEEP. Since January 2004, SEFAZ-SP has processed payments of benefits directly, without the intermediation of CTEEP and Vivest (Fundação CESP) at amounts lower than those historically paid through December 2003.

(a) Civil class action under discussion at the 2nd Court of the Treasury Department

The change in SEFAZ’s method used to pay retirements and pensions led retirees to file lawsuits, especially a civil class action. The 2nd Court of the Treasury Department issued a decision thereon in June 2005 overruling the pension supplementation claim and allowing the processing of payroll and payments of retirements and pensions by SEFAZ-SP under Law No. 4819/58. The Association of Funcesp Retirees (AAFC), which represents retirees and pensioners, filed an appeal against the decision and the fact that the lawsuit was upheld to the regular courts. On November 24, 2015, a final and unappealable was issued by the Superior Court of Justice, which maintained the discussion at the regular courts.

Accordingly, on June 27, 2016, AAFC’s appeal was stayed and the labor court injunction (item (b, below) should be maintained until the appeal was judged.

Since June 2016, a public-interest civil action is pending in conjunction with a class action whose status is reported in item (b.(i)) below. Although these actions are pending together, they are independent from each other.

(b) Civil class action under discussion at the 2nd Court of the Treasury Department (former Labor Claim which was discussed at the 49th São Paulo Labor Court)

Class action started by AAFC, simultaneously to the civil class action referred to above. This time, however, the Labor Court, in an individual lawsuit for which the Entity had been granted advanced relief. On July 11, 2005, the advanced relief was ratified so that Vivest (Fundação CESP) resumed the processing of payments of those benefits under Law No. 4819/58, under the respective regulation, the same way as that effective until December 2003, in which the Company was acting as an intermediary between SEFAZ-SP and Vivest (Fundação CESP).

Currently, the public-interest civil action and civil class action are being discussed at the regular courts, as established in the decision obtained by the Company in a conflict of jurisdiction raised at STF.

Following the decision on the Conflict of Jurisdictions mentioned above, the class action was received at the 2nd Court of the Treasury Department on May 20, 2016 and, on May 30, 2016, a decision was issued revoking the preliminary injunction that ordered the Company to make monthly payments, extinguishing the requests relating to payroll processing, and considering groundless the request for refunding any differences that may be owed to retirees and pensioners under Law No. 4819/58.

SEFAZ-SP resumed payroll processing in June 2016. However, after filing an appeal against the decision, AAFC requested São Paulo Court of Justice to stay the effect of the appeal, which was granted on June 27, 2016.

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Notes to interim financial information On July 22, 2016, a new decision was issued clarifying that the labor injunction should be maintained until AAFC’s appeal was judged.

Since June 2016, a class action is pending in conjunction with a public-interest civil action whose status is reported in item (b.i) below. Although these actions are pending together, they are independent from each other.

(i) Status of the Public-interest Civil Action and Class Action (items a and b)

On August 2, 2017, São Paulo Court of Justice unanimously considered the decision groundless, condemned AAFC’s position as bad-faith litigation, and revoked the injunction.

Following the decision above, on August 8, SEFAZ sent an Official Letter to the Company informing that they were assuming the payroll of the retirees and pensioners under Law No. 4819/58 beginning August 2017. AAFC filed an appeal against São Paulo Court of Justice’s unanimous decision: one special appeal with the Superior Court of Justice (STJ) and an extraordinary appeal with the Federal Supreme Court (STF), both of them claiming São Paulo Court of Justice’s unanimous decision to be stayed.

São Paulo Court of Justice, on October 18, 2017, and STJ, on October 31, 2017, denied the request filed by AAFC. However, STF granted an injunction staying the effects of the decision issued by São Paulo Court of Justice and ordering defendants to continue to adopt the same procedures as those were adopted before the matter was judged by São Paulo Court of Justice until STF analyzes the grounds of the request.

As a result of this court injunction, SEFAZ determined that the payroll should be processed by Vivest (Fundação CESP) beginning December 2017.

In December 2017, the Company filed an appeal against the court injunction issued by STF; the appeal awaits judgment.

In April 2020, the STJ did not recognize the Special Appeals filed by AAFC, which filed a new appeal. According to STJ’s judge-rapporteur, the court decision should be analyzed by the STF before being analyzed by the STJ to avoid conflicting decisions. Therefore, the lawsuit was immediately upheld to the STF so that AAFC’s Extraordinary Appeals may be ruled by.

On December 26, 2020, a decision by the STJ’s judge-rapporteur for the civil class action was issued ratifying the injunction published on January 08, 2021. The Company then filed an appeal against such decision and awaits judgment. After being sent to the Federal Supreme Court (STF) and having the records prepared on May 07, 2021, the Class Action awaits assignment of the case to the same judge presiding over the connected lawsuit.

The Company is also a party to 854 claims filed by individuals and by multiple plaintiffs involving around R$429,066, If the outcome of such claims is not favorable, according to the assessment of the Company and its subsidiaries and that of their external legal counsel, any amounts to be paid will be subsequently charged from the State of São Paulo Finance Department and, additionally, recorded in “accounts receivable”.

(d) Collection claim

SEFAZ-SP has transferred to the Company, since September 2005, amounts lower than those established by the decision issued by the 49th Labor Court, referred to in letter (a) above.

By virtue of this decision, the Company transferred to Vivest (Fundação CESP), from January 2005 to June 2021, the amount of R$5,589,965 for the payment of benefits under State Law No. 4819/58, and received from SEFAZ-SP the amount of R$3,504,142 for such purpose. The difference between the amounts transferred to Vivest (Fundação CESP) and reimbursed by SEFAZ-SP, in the amount of R$2,085,823 (Note 8 (a)), has been requested by the Company for reimbursement on the part of SEFAZ-SP. In addition, there are amounts relating to labor claims settled by the Company and under the responsibility of SEFAZ-SP, in the amount of R$298,480 (note 8 (b)), totaling R$2,384,303.

In December 2010, CTEEP filed a collection claim against SEFAZ-SP to recover the amounts that were not received. After a decision that dismissed the case without analyzing its grounds in May 2013, the decision was upheld by São Paulo Court of Justice in December 2014.

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Notes to interim financial information The Company filed an appeal and, on August 31, 2015, São Paulo Court of Justice accepted the Company’s appeal and condemned SEFAZ-SP to make the transfers relating to supplementary retirement and pension as agreed with the Company and in accordance with the prevailing legislation, except for the disallowed amounts.

Seeking the inclusion of the disallowed amounts in the decision, the Company filed a new appeal for clarifications, which was accepted on February 1, 2016 by the São Paulo Court of Justice, which upheld the decision of August 31, 2015 and determined the measurement of the amounts pending transfers by SEFAZ-SP at the settlement phase.

SEFAZ-SP, on March 7, 2016, filed an appeal that was rejected by a judgment made on July 4, 2016, thus upholding the conviction of SEFAZ-SP, which filed a new appeal also denied by TJ/SP on June 5, 2017.

After the Special Appeal was rejected by TJ/SP, SEFAZ filed a new appeal which awaits judgment by STJ.

In August 2018, the Company was granted a decision by São Paulo Court Justice under which SEFAZ is required not to make any disallowance in the transfer to pay the benefits provided for by Law No. 4819/58 until the administrative proceedings started to determine irregularity in payments are closed. In March 2019, the Superior Court of Justice suspended the effects of the decision that prohibited SEFAZ from making discounts in the transfers to the Company, which again receives the transfer with the disallowances and complement the payment amount since April 2019. The Company continues to make efforts for the favorable decision granted by São Paulo Court Justice to be maintained.

CTEEP’s opinion

The Company continues to seek a final and unappealable decision that maintains the procedure of making direct payments of the benefit payroll under State Law No. 4819/58 by SEFAZ-SP. The Company also reinforces the opinion of its legal department and legal advisors that the expenses in connection with State Law No. 4819/58 and respective regulation should be fully assumed by SEFAZ-SP and continues to adopt addition measures to protect the Company’s interests.

Due to the new developments occurred through 2013, especially those related to the claim in progress for collection of the amounts due by SEFAZ-SP, as described above, and also considering the progress of the other proceedings and lawsuits mentioned above, the Company’s Management recognized in 2013 an allowance for losses on the collection of receivables relating to a portion of the amounts receivable from SEFAZ-SP, mainly considering the then expected realization period and the fact that such receivables have not yet been determined as SEFAZ-SP’s sole responsibility. Despite the developments occurred after such allowance was recognized, the Company still considers it appropriate the current allowance amount and, to date, no significant event has occurred that might cause the allowance amount to be revised.

The Company’s Management has monitored the progress and new facts related to the legal aspects of the issue and has, also, continuously assessed the potential impacts that the matter may have on its financial statements.

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Notes to interim financial information

35 Transactions not affecting cash or cash equivalents – Financing activities

As required by CPC 03 (R2) - Statement of Cash Flows, item 44 (a), the table below shows the reconciliation of the cash flow from financing activities:

Parent

Changes in noncash transactions Addition or Allocation or 12.31.2020 Cash flow transfer Interest prescription 06.30.2021

Borrowings and financing 1,062,777 1,160,519 - 21,294 - 2,244,590

Debentures 3,179,266 581,282 - 189,216 - 3,949,764

Leases 51,815 (5,648) 11,790 688 - 58,645 Interest on capital/dividends 500,513 (1,539,890) - - 1,055,613 16,236

Total 4,794,371 196,263 11,790 211,198 1,055,613 6,269,235

Consolidado

Changes in noncash transactions Addition or Allocation or 12.31.2020 Cash flow transfer Interest prescription 06.30.2021

Borrowings and financing 1,302,929 1,124,781 373,537 35,189 - 2,836,436 Debentures 3,179,266 581,282 - 189,216 - 3,949,764

Leases 53,537 (5,756) 11,790 703 - 60,274 Derivative financial instruments 10,016 (8,480) 1,069 57 - 2,662 Interest on capital/dividends 500,513 (1,539,890) - - 1,055,613 16,236 Total 5,046,261 151,937 386,396 225,165 1,055,613 6,865,372

36 Events after the reporting period

Dividends

The Board of Directors’ Meeting of July 1, 2021 approved the distribution of interim dividends in the total amount of R$331,117, corresponding to R$0.502542 per share of both types. Payment was made on July 15, 2021.

* * *

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Other Information that the Company Deems Relevant

1. Reconciliation of the Statutory and Regulatory Statement of Financial Position and Statement of Profit and Loss

Consolidated

Assets Statutory Adjustments Regulatory (*)

Current assets Cash and cash equivalents 1,090,994 - 1,090,994 Short-term investments 724,512 - 724,512 Concession assets 1,992,387 (1,398,224) 594,163 Inventories 56,604 (35,514) 21,090 Services in progress - 20,505 20,505 Recoverable taxes 107,737 - 107,737 Derivative financial instruments 2,259 - 2,259 Restricted cash 3,866 - 3,866 Receivables from related parties 15,206 - 15,206 Prepaid expenses 28,473 - 28,473 Other 81,102 (8,610) 72,492

4,103,140 (1,421,843) 2,681,297

Noncurrent assets Long-term assets Restricted cash 37,057 - 37,057 Concession assets 17,954,227 (17,617,654) 336,573 Receivables - Finance Department 1,868,048 - 1,868,048 Sureties and escrow deposits 45,671 - 45,671 Inventories 11,168 (11,168) - Income tax and social contribution - 2,436 2,436 Employee benefit - Actuarial surplus - - - Derivative financial instruments 403 - 403 Services in progress - 16,245 16,245 Other 118,801 (16,244) 102,557

20,035,375 (17,626,385) 2,408,990

Investments 3,124,557 (1,574,812) 1,549,745 Property and equipment 98,435 8,555,895 8,654,330 Intangible assets 508,024 1,148,596 1,656,620

3,731,016 8,129,679 11,860,695

23,766,390 (9,496,706) 14,269,685

Total assets 27,869,531 (10,918,549) 16,950,982 (*) unaudited and/or not reviewed

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Other Information that the Company Deems Relevant

Consolidated

Liabilities Statutory Adjustments Regulatory (*)

Current liabilities Borrowings and financing 1,113,809 - 1,113,809 Debentures 242,011 - 242,011 Leases 11,139 (11,076) 63 Trade payables 90,525 - 90,525 Taxes and payroll charges payable 394,093 (8) 394,085 Regulatory charges payable 34,900 - 34,900 Income tax and social contribution - 67,330 67,330 Interest on capital and dividends 16,236 - 16,236 Payroll and related taxes 45,062 - 45,062 Payables - Vivest 858 - 858 Global Reversal Reserve (RGR) 2,480 - 2,480 Other 51,770 (7) 51,763

2,002,883 56,239 2,059,122 Noncurrent liabilities Long-term liabilities Borrowings and financing 1,722,627 - 1,722,627 Debentures 3,707,753 - 3,707,753 Leases 49,135 (49,135) - Trade payables 14,535 - 14,535 Employee benefits - actuarial deficit 406,048 - 406,048 Deferred PIS and Cofins (taxes on revenue) 1,578,813 (1,528,180) 50,633 Income tax and social contribution 3,687,902 (2,900,999) 786,903 Regulatory charges payable 50,036 - 50,036 Provisions 119,037 (2,628) 116,409 Global Reversal Reserve (RGR) 12,892 - 12,892 Concession-related obligations - 393,236 393,236 Other 37,118 (25,015) 12,103 11,385,896 (4,112,721) 7,273,175 Equity Capital 3,590,020 - 3,590,020 Capital reserves 666 (19,046) (18,380) Earnings reserves 9,332,529 (7,995,573) 1,336,956 Actuarial surplus (240,676) - (240,676) Other comprehensive income 17,481 - 17,481 Revaluation reserve - 2,028,941 2,028,941 Retained earnings/Accumulated losses 1,432,623 (876,389) 556,234 14,132,643 (6,862,067) 7,270,576 Noncontrolling interests in investment funds 348,109 - 348,109 14,480,752 (6,862,067) 7,618,685

Total liabilities and equity 27,869,531 (10,918,549) 16,950,982 (*) unaudited and/or not reviewed

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Other Information that the Company Deems Relevant

Consolidated (Six-month period ended 06.30.2021)

Statutory Adjustments Regulatory (**)

O&M revenue 490,537 - 490,537 Revenue from CAAE (Annual Cost of Electric Assets) - 411,537 411,537 RBSE revenue 1,203,219 (215,858) 987,361 Infrastructure implementation 497,870 (497,870) - Compensation from concession assets 663,194 (663,194) - Efficiency gain on infrastructure implementation 83,155 (83,155) - Other revenue 25,765 7,029 32,794 Deductions from operating revenue (364,587) 87,510 (277,077) Net operating revenue 2,599,153 (954,001) 1,645,152

Infrastructure implementation cost (*) (413,072) 413,072 - O&M costs (191,128) (3,474) (194,602) Cost of services (8,459) - (8,459) Costs on construction services, O&M and services rendered (612,659) 409,598 (203,061)

Revenues - Periodic Tariff Revision (RTP) 53,911 (53,911) -

General and administrative expenses (77,810) (12,523) (90,333) Depreciation and amortization (10,065) (276,423) (286,488) Finance income (costs) (254,700) 71 (254,629) Share of profit (loss) of investees 246,555 (234,144) 12,411 Goodwill amortization (18) (1,195) (1,213) Other operating income (expenses) (6,476) (16,272) (22,748)

Profit before income tax and social 1,937,891 (1,138,800) 799,091 contribution

Income tax and social contribution (500,002) 262,411 (237,591)

Noncontrolling interests (5,266) (5,266)

Profit for the period 1,432,623 (876,389) 556,234

(*) The infrastructure implementation cost is equivalent to CAPEX for concession assets in the regulatory financial statements.

(**) unaudited and/or not reviewed

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Other Information that the Company Deems Relevant

Consolidated (Quarter ended 06.30.2021)

Statutory Adjustments Regulatory (**)

O&M revenue 172,417 - 172,417 Revenue from CAAE (Annual Cost of Electric Assets) - 232,313 232,313 RBSE Revenue 836,216 (342,536) 493,680 Infrastructure implementation 262,225 (262,225) - Compensation from concession assets 351,187 (351,187) - Efficiency gain on infrastructure implementation 62,233 (62,233) - Other revenue 19,071 4,572 23,643 Deductions from operating revenue (192,214) 62,479 (129,735) Net operating revenue 1,511,135 (718,817) 792,318

Infrastructure implementation cost (*) (227,356) 227,356 - O&M costs (99,355) 220 (99,135) Cost of services (3,270) - (3,270) Costs on construction services, O&M and services rendered (329,981) 227,576 (102,405)

Revenues - Periodic Tariff Revision (RTP) 53,911 (53,911) -

General and administrative expenses (40,432) (7,720) (48,152) Depreciation and amortization (4,946) (143,109) (148,055) Finance income (costs) (138,932) 501 (138,431) Share of profit (loss) of investees 122,379 (111,179) 11,201 Goodwill amortization 614 (1,220) (606) Other operating income (expenses) 3,581 (14,761) (11,180)

Profit before income tax and social 1,177,329 (822,639) 354,690 contribution

Income tax and social contribution (323,918) 220,737 (103,181)

Noncontrolling interests (3,411) (3,411)

Profit (loss) for the period 850,000 (601,902) 248,098

(*) The infrastructure implementation cost is equivalent to CAPEX for concession assets in the regulatory financial statements.

(**) unaudited and/or not reviewed

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Other Information that the Company Deems Relevant

2. EBITDA reconciliation – IFRS and Regulatory

Consolidated 2Q21 1H21

EBITDA IFRS (ICVM 527) 1,320,593 2,202,674 (-) Infrastructure implementation revenue (262,225) (497,870) (-) Compensation from concession assets (1,187,403) (1,866,413) (-) Efficiency gain on the infrastructure implementation (62,233) (83,155) (-) O&M revenues (172,417) (490,537) (+) Revenue from use of electric power 898,410 1,889,435 (+) Other income 4,572 7,029 (+) Deferred PIS and COFINS (taxes on revenue) 62,479 87,510 (+) Infrastructure implementation cost 227,356 413,072 (-) O&M costs (994) (3,474) (-) General and administrative expenses (6,506) (12,523) (-) Share of profit (loss) of investees (111,179) (234,144) (-) Revenues - Periodic Tariff Revision (RTP) (53,911) (53,911) (-) Other operating income (expenses) (14,761) (16,272)

REGULATORY EBITDA (ICVM 527) 641,782 1,341,421

Share of profit (loss) of investees (11,201) (12,411) Retrospective receipt of PA (RTP and RBSE) 34,567 107,167 Real estate operation and expropriation indemnity - - Non-recurring costs and expenses¹ 692 1,646

ADJUSTED EBITDA 665,840 1,437,822

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Other Information that the Company Deems Relevant

3. Company’s Shareholding Structure

In compliance with the provisions of the Corporate Governance practices, we are pleased to submit below the Company’s shareholding structure and the shareholders who hold more than 5% of each Company share type and class, either directly or indirectly, up to the level of individuals.

The main Company shareholders are as follows: 06.30.2021

Common shares Preferred shares Total

Shareholders Number % Number % Number %

Controlling shareholder ISA Capital do Brasil S. A 230,856,832 89.50 5,144,528 1.28 236,001,360 35.82 Management

Executive officers ------Board of Directors - - 4,000 - 4,000 - Supervisory Board - - 1,304 - 1,304 - - - 5,304 - 5,304 -

Total Controlling Block 230,856,832 89.50 5,149,832 1.28 236,006,670 35.82

Outstanding Shares Federal Government

Centrais Elétricas Brasileiras S. A - ELETROBRAS (i) 25,157,077 9.75 210,692,269 52.55 235,849,346 35.80

Other (ii) 1,923,823 0.75 185,103,471 46.17 187,027,294 28.39

Total Outstanding Shares 27,080,900 10.50 395,795,734 98.72 422,876,634 64.19

Total capital 257,937,732 100.00 400,945,572 100.00 658,883,304 100.00

(i) Centrais Elétricas Brasileiras S.A. - Eletrobras is a publicly held company registered with CVM under code 2437. (ii) Includes only those shareholders who individually hold a number of shares lower than 5% of the voting capital.

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Other Information that the Company Deems Relevant

06.30.2020

Common shares Preferred shares Total

Shareholders Number % Number % Number %

Controlling shareholder ISA Capital do Brasil S. A 230,856,832 89.50 5,144,528 1.28 236,001,360 35.82

Management Executive Officers ------Board of Directors - - 4,000 - 4,000 - Supervisory Board ------4,000 - 4,000 -

Total Controlling Block 230,856,832 89.50 5,148,528 1.28 236,005,360 35.82

Outstanding Shares Federal Government

Centrais Elétricas Brasileiras S. A – ELETROBRAS (i) 25,158,644 9.75 212,276,657 52.94 237,435,301 36.04

Other (ii) 1,922,256 0.75 183,520,387 45.77 185,442,643 28.14

Total Outstanding Shares 27,080,900 10.50 395,797,044 98.72 422,877,944 64.18

Total capital 257,937,732 100.00 400,945,572 100.00 658,883,304 100.00

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Other Information that the Company Deems Relevant

Shareholding position per type and class of share of holders of more than 5% of each type and class of Company shares, up to the level of individuals

06.30.2021

Common shares Preferred shares Total

Shareholders Number % Number % Number %

ISA Capital do Brasil S. A.

ISA Interconéxion Elétrica S.A. E.S.P. (a) 840,625,000 100.00 - - 840,625,000 100.00 Other shareholders ------

840,625,000 100.00 - - 840,625,000 100.00

(a) ISA Interconéxion Elétrica S.A. E.S.P. Ministério de Hacienda Y Crédito Público (b) 569,472,561 51.41 - - 569,472,561 51.41 Empresas Públicas de Medellín E.S.P. (c) 97,724,413 8.82 - - 97,724,413 8.82 Other shareholders 440,480,920 39.77 - - 440,480,920 39.77

1,107,677,894 100.00 - - 1,107,677,894 100.00

(b) Ministério de

Hacienda Y Crédito

Público State-owned (National Government of Colombia) 3,008,720 100.00 - - 3,008,720 100.00

3,008,720 100.00 - - 3,008,720 100.00

4,223,308 100.00 - - 4,223,308 100.00

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Other Information that the Company Deems Relevant

06.30.2020

Common shares Preferred shares Total

Shareholders Number % Number % Number %

ISA Capital do Brasil S. A.

ISA Interconéxion Elétrica S.A. E.S.P. (a) 840,625,000 99.99 - - 840,625,000 99.99 ISA Investimento e Participações do Brasil S.A. 10 0.01 - - 10 0.01

840,625,010 100.00 - - 840,625,010 100.00

(a) ISA Interconéxion Elétrica S.A. E.S.P. Ministério de Hacienda Y Crédito Público (b) 569,472,561 51.41 - - 569.472.561 51.41 Empresa Pública de Medellín E.S.P. (c) 97,724,413 8.82 - - 97.724.413 8.82 Other shareholders 440,480,920 39.77 - - 440.480.920 39.77

1,107,677,894 100.00 - - 1.107.677.894 100.00

(b) Ministério de

Hacienda Y Crédito

Público

State-owned (National 3,008,720 100.00 - - 3,008,720 100,00 Government of Colombia)

3,008,720 100.00 - - 3,008,720 100,00

Medellín E.S.P. 4,223,308 100.00 - - 4,223,308 100,00 City of Medellin

4,223,308 100.00 - - 4,223,308 100,00

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Opinions and Statements / Special Review Report - Unqualified

INDEPENDENT AUDITOR’S REPORT ON REVIEW OF THE INTERIM FINANCIAL INFORMATION

To the Shareholders, Board of Directors and Management of CTEEP – Companhia de Transmissão de Energia Elétrica Paulista São Paulo – SP

Introduction

We have reviewed the accompanying individual and consolidated interim financial information of CTEEP – Companhia de Transmissão de Energia Elétrica Paulista (“CTEEP” or “Company”), included in the Interim Financial Information Form - ITR for the quarter ended June 30, 2021, which comprise the statement of financial position as of June 30, 2021, and the related statements of profit and loss, of comprehensive income for the three-month and six-month period then ended, of changes in equity and cash flows for the six-month period then ended, including the explanatory notes.

Management is responsible for the preparation of this individual and consolidated interim financial information in accordance with technical pronouncement CPC 21 (R1) and international standard IAS 34 - Interim Financial Reporting, issued by the International Accounting Standards Board - IASB, as well as for the presentation of such information in accordance with the standards issued by the Brazilian Securities and Exchange Commission - CVM, applicable to the preparation of Interim Financial Information - ITR. Our responsibility is to express a conclusion on this interim financial information based on our review.

Scope of review

We conducted our review in accordance with Brazilian and International Standards on Review of Interim Financial Information (NBC TR 2410 and ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity, respectively). A review of interim financial 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 standards on auditing 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 financial information

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Emphasis of matter

Law No. 4819/58

As described in notes 8 and 34 to the Interim Financial Information, on June 30, 2021, the Company records accounts receivable from the State of São Paulo Finance Department in the amount of R$1,868,048 thousand net, relating to the impacts of Law 4,819/58, which granted to the public servants of the companies under the control of the State of São Paulo benefits of supplementation of retirement and pension amounts already granted to other public servants. The Company's Management has been monitoring the new facts related to the matter, as well as evaluating the possible impacts on its interim financial information. Our conclusion is not qualified in respect of this matter.

Other matters

Audit of the corresponding figures for the previous year and review of the corresponding figures for the second quarter of the previous year

The audit of the statement of financial position as of December 31, 2020 was conducted under the responsibility of another independent auditor, who issued an unqualified audit report thereon, containing an emphasis of matter similar to the same matter mentioned above related to Law 4,819, and emphasis of matter related to the change of accounting policy according to relevant aspects of CVM Circular Letter 04/2020, whereby the corresponding figures related to the financial statements as of December 31, 2019, presented for comparison purposes, were adjusted and restated as provided for in CPC 23 - Accounting Policies, Changes in Accounting Estimates and Errors and CPC 26 (R1) - Presentation of the Financial Statements, dated February 22, 2021.

Statements of value added

The interim financial information referred to above includes the individual and consolidated statements of value added for the six- month period ended June 30, 2021, prepared under the responsibility of the Company’s Management and disclosed as supplemental information for international standard IAS 34 purposes. These statements were subject to the review procedures performed together with the review of the ITR to reach a conclusion on whether they are reconciled with the interim financial information and the accounting records, as applicable, and if their form and content are in accordance with the criteria set forth in technical pronouncement CPC 09 - Statement of Value Added. Based on our review, nothing has come to our attention that causes us to believe that such statements of value added were not prepared, in all material respects, in accordance with the criteria set forth in that technical pronouncement and consistently with the individual and consolidated interim financial information taken as a whole.

The accompanying individual and consolidated interim financial information have been translated into English for the convenience of readers outside Brazil.

Sao Paulo, July 29, 2021

DELOITTE TOUCHE TOHMATSU Renato Vieira Lima Auditores Independentes Engagement Partner

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Opinions and Statements/Report of the Supervisory Board or Equivalent Body

The Supervisory Board of CTEEP - Companhia de Transmissão de Energia Elétrica Paulista (“Company”), in the discharge of its statutory duties and in compliance with the provisions of Article 163 of Law No. 6.404/76, hereby declares that they analyzed the Company’s interim financial information for the quarter ended June 30, 2021 and the Report on Review of Interim Financial Information issued by the independent auditors, Deloitte Touche Tohmatsu Auditores Independentes, and issued an opinion favorable to the issue of the Interim Financial Information for the quarter then ended. São Paulo, July 29, 2021

Ricardo Lopes Cardoso

Manuel Domingues de Jesus e Pinho Luiz Carlos Passetti Andrea Costa Amancio Negrão Pablo Saint Just Lopes

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Opinions and Statements / Opinion or Summary Report, if any, by the Audit Committee (statutory or not)

The objective of the Audit Committee is to strengthen the internal control system, risk management and the Company’s corporate governance practices. The establishment of an Audit Committee is not a statutory requirement. It is only a Company´s internal management body which does not have the duties that are specific to a Statutory Audit Committee, such as, for example, the responsibility of issuing an opinion on the financial statements.

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Opinions and Statements / Executive Officers’ Statement on the Interim Financial Information

Management´s Statement on the Interim Financial Information

The Company’s executive officers hereby declare that they reviewed, discussed and agreed with the information contained in the Interim Financial Information for the quarter June 30, 2021, as well as with the opinion expressed in the respective Report on Review of Interim Financial Information issued by the independent auditors, Deloitte Touche Tohmatsu Auditores Independentes, and also declare that all significant information relating to the Interim Financial Information, and only it, has been disclosed and corresponds to that used in the management of the Company. Accordingly, the Executive Officers approve the issuance of the Interim Financial Information for the quarter ended June 30, 2021. São Paulo, July 29, 2021

Rui Chammas Chief Executive Officer Dayron Esteban Urrego Moreno Chief Project Officer Carisa Santos Portela Cristal CFO and Investor Relations Officer and Accountant Silvia Diniz Wada Chief Strategy and Business Development Officer Gabriela Desire Olimpio Pereira Chief Operating Officer

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Opinions and Statements / Executive Officers’ Statement on the Independent Auditor’s Report on Review

Management’s Representation on the Independent Auditor’s Report

The Company’s executive officers hereby declare that they reviewed, discussed and agreed with the opinions expressed in the independent auditor’s report.

São Paulo, July 29, 2021

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