Financial Statements: ITR/DFP 2Q21

(Convenience translation into English from the original previously issued in Portuguese)

COMPANHIA DE SANEAMENTO DO PARANÁ - SANEPAR

Auditor's review report

Quartely Information

For the quarter ended June 30, 2021

PST/FERS/LT/VG/JCO

4388i/21

A free translation from Portuguese into English of the ITR - Quarterly Information originally issued in Portuguese.

ITR - QUARTERLY INFORMATION

SECOND QUARTER OF 2021

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COMPANHIA DE SANEAMENTO DO PARANÁ - SANEPAR

Quartely Information

For the quarter ended at June 30, 2021

Content

Balance sheet

Statements of income

Statements of comprehensive income

Statements of cash flows - indirect method

Statements of changes in equity

Statements of added value - additional information

Management report

Notes to the Quarterly Information

Auditor's review report on the quarterly information

Statements

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Quarterly Information - 06/30/2021 - CIA SANEAMENTO DO PARANA - SANEPAR

Individual financial statements/ statements of financial position - assets
(In thousands of Brazilian reais)
Code of		Current quarter	Prior year
Account	Account description	06/30/2021	12/31/2020
1	Total Assets	13,868,519	13,190,858
1.01	Current assets	1,989,112	1,756,277
1.01.01	Cash and cash equivalents	988,297	874,323
1.01.01.01	Cash and banks	24,842	5,127
1.01.01.02	Financial investments	963,455	869,196
1.01.03	Accounts receivable	872,358	779,404
1.01.03.01	Trade accounts receivable	872,358	779,404
1.01.04	Inventories	49,043	53,857
1.01.06	Recoverable taxes	28,570	6,810
1.01.06.01	Current recoverable taxes	28,570	6,810
1.01.08	Other current assets	50,844	41,883
1.01.08.03	Others	50,844	41,883
1.01.08.03.01	Restricted deposits	14,189	4,661
1.01.08.03.02	Derivative financial instruments	10,734	9,476
1.01.08.03.03	Other accounts receivable	25,921	27,746
1.02	Noncurrent assets	11,879,407	11,434,581
1.02.01	Long-term assets	3,433,444	3,224,909
1.02.01.04	Accounts receivable	35,740	20,199
1.02.01.04.01	Trade accounts receivable	35,740	20,199
1.02.01.07	Deferred taxes	652,760	656,495
1.02.01.07.01	Deferred Income and Social Contribution Taxes	652,760	656,495
1.02.01.10	Other noncurrent assets	2,744,944	2,548,215
1.02.01.10.03	Restricted deposits	57,524	56,953
1.02.01.10.06	Court deposits	353,961	320,475
1.02.01.10.07	Contractual financial assets	556,074	490,082
1.02.01.10.08	Contract of asset	1,732,421	1,634,802
1.02.01.10.09	Other receivables	44,964	45,903
1.02.02	Investments	3,047	2,352
1.02.02.01	Shareholdings	3,047	2,352
1.02.02.01.03	Joint Ventures	3,047	2,352
1.02.03	Fixed assets	293,446	286,007
1.02.03.01	Fixed assets in operation	219,165	224,351
1.02.03.02	Rigth-of-use assets	74,281	61,656
1.02.04	Intangible assets	8,149,470	7,921,313
1.02.04.01	Intangible assets	8,149,470	7,921,313
1.02.04.01.01	Concession contracts	7,965,134	7,734,663
1.02.04.01.02	Rigth-of-use assets	184,336	186,650

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Quarterly Information - 06/30/2021 - CIA SANEAMENTO DO PARANA - SANEPAR

Individual financial statements/ statements of financial position - liabilities
(In thousands of Brazilian reais)
Code of	Account description	Current quarter	Prior year
Account		06/30/2021	12/31/2020
2	Total Liabilities	13,868,519	13,190,858
2.01	Current liabilities	1,229,208	1,448,859
2.01.01	Payroll and social charges	68,976	181,369
2.01.01.02	Labor liabilities	68,976	181,369
2.01.02	Trade accounts payable	199,868	209,428
2.01.02.01	Trade accounts payable - domestic	199,868	209,428
2.01.03	Tax liabilities	60,414	72,691
2.01.03.01	Federal Taxes	58,458	70,190
2.01.03.01.02	Other Federal Taxes	58,458	70,190
2.01.03.03	Municipal Taxes	1,956	2,501
2.01.04	Loans and financing	442,040	521,505
2.01.04.01	Loans and financing	265,035	275,978
2.01.04.01.01	Domestic currency	265,035	275,978
2.01.04.02	Debentures	110,660	191,146
2.01.04.03	Financing from finance lease	66,345	54,381
2.01.05	Other liabilities	237,164	298,226
2.01.05.02	Others	237,164	298,226
2.01.05.02.01	Dividends and interest on equity capital payable	133,861	206,236
2.01.05.02.05	Collaterals and contractual retentions	2,297	2,307
2.01.05.02.07	Unearned revenue	2,800	4,200
2.01.05.02.08	Derivative financial instruments	10,313	8,184
2.01.05.02.09	Other accounts payable	87,893	77,299
2.01.06	Provisions	220,746	165,640
2.01.06.02	Other provisions	220,746	165,640
2.01.06.02.04	Provisions for pension plan and health insurance	80,052	78,090
2.01.06.02.05	Labor provisions	140,694	87,550
2.02	Noncurrent liabilities	5,329,008	4,798,836
2.02.01	Loans and financing	3,594,101	3,126,083
2.02.01.01	Loans and financing	1,434,175	1,450,794
2.02.01.01.01	Domestic currency	1,424,234	1,442,160
2.02.01.01.02	Foreign currency	9,941	8,634
2.02.01.02	Debentures	1,857,083	1,371,619
2.02.01.03	Financing from finance lease	302,843	303,670
2.02.02	Other liabilities	20,402	34,814
2.02.02.02	Others	20,402	34,814
2.02.02.02.05	Contractors and Suppliers	4,392	4,392
2.02.02.02.05	Taxes and contributions	0	105
2.02.02.02.09	Unearned revenue	0	700
2.02.02.02.11	Other accounts payable	16,010	29,617
2.02.04	Provisions	1,714,505	1,637,939
2.02.04.02	Other provisions	1,714,505	1,637,939
2.02.04.02.04	Provisions for pension plan and health insurance	1,120,733	1,093,262
2.02.04.02.05	Provisions	593,772	544,677
2.03	Equity	7,310,303	6,943,163
2.03.01	Realized capital stock	3,996,137	3,996,137
2.03.01.01	Paid-in capital stock	3,996,137	3,996,137
2.03.03	Revaluation surplus	61,661	64,292
2.03.03.01	Own assets	61,661	64,292
2.03.04	Profit reserves	2,793,497	2,853,580
2.03.04.01	Legal reserve	49,757	49,757
2.03.04.07	Tax incentive reserve	11,539	11,539
2.03.04.08	Additional proposed dividend	0	60,083
2.03.04.10	Investment plan	2,732,201	2,732,201
2.03.05	Retained earnings/(Accumulated losses)	429,955	0
2.03.06	Asset and liability valuation adjustments	4,567	4,668
2.03.08	Other comprehensive income	24,486	24,486

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