Taesa Transmissora Aliança de Energia Eletrica S A : Demonstrações Financeiras (ITR/DFP) 3T23

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

Transmissora Aliança de Energia Elétrica S.A.

Report on Review of Interim

Financial Information for the

Nine‐month Period Ended

September 30, 2023

Deloitte Touche Tohmatsu Auditores Independentes Ltda.

ITR - Interim Financial Information - TRANSMISSORA ALIANÇA DE ENERGIA ELÉTRICA S.A.	Version : 1
Contents
Company Information
Capital Breakdown	1
Individual Financial Statements
Balance Sheet - Assets	2
Balance Sheet - Liabilities	3
Statement of Income	5
Statement of Comprehensive Income	7
Statement of Cash Flows (Indirect Method)	8
Statement of Changes in Equity
Statement of Changes in Equity - 01/01/2023 to 09/30/2023	10
Statement of Changes in Equity - 01/01/2022 to 09/30/2022	11
Statement of Value Added	12
Consolidated Financial Statements
Balance Sheet - Assets	13
Balance Sheet - Liabilities	14
Statement of Income	16
Statement of Comprehensive Income	18
Statement of Cash Flows (Indirect Method)	19
Statement of Changes in Equity
Statement of Changes in Equity - 01/01/2023 to 09/30/2023	21
Statement of Changes in Equity - 01/01/2022 to 09/30/2022	22
Statement of Value Added	23
Comments on Performance	24
Notes to Interim Financial Information	31
Audit Review Report and Statements of the Executive Board
Report on Review of Interim Financial Information	91
Statement of the Executive Board over Interim Financial Information	93
Statement of the Executive Board over Independent Auditors Review Report	94

ITR - Interim Financial Information - TRANSMISSORA ALIANÇA DE ENERGIA ELÉTRICA S.A.

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Company Information / Capital Breakdown

Number of Shares	Current Quarter
(Thousand)	09/30/2023
Do Capital Integralizado
Of Paid-in Capital	590,714
Common	442,783
Preferred	1,033,497
Total
Treasury	0
Common	0
Preferred	0

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ITR - Interim Financial Information - TRANSMISSORA ALIANÇA DE ENERGIA ELÉTRICA S.A.

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Individual Financial Statements / Balance Sheet - Assets (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Previous Year
Code		09/30/2023	12/31/2022
1	Total assets	16,879,353	15,020,922
1.01	Current assets	2,886,205	2,212,441
1.01.01	Cash and cash equivalents	1,271,249	759,628
1.01.01.01	Cash and banks	1,057	578
1.01.01.02	Short-term investments	1,270,192	759,050
1.01.03	Trade receivables	239,497	131,587
1.01.03.01	Trade receivables	239,497	131,587
1.01.03.01.01 Receivables from concessionaires and assignees	239,497	131,587
1.01.06	Recoverable taxes	252,703	224,266
1.01.06.01	Current recoverable taxes	252,703	224,266
1.01.08	Other current assets	1,122,756	1,096,960
1.01.08.03	Other	1,122,756	1,096,960
1.01.08.03.03	Dividends receivable	260,101	227,643
1.01.08.03.04 Other receivables and other assets	66,176	41,258
1.01.08.03.05	Concession contract asset	796,479	828,059
1.02	Noncurrent assets	13,993,148	12,808,481
1.02.01	Long-term assets	4,253,172	4,621,650
1.02.01.04	Trade receivables	32,866	27,181
1.02.01.04.01 Receivables from concessionaires and assignees	32,866	27,181
1.02.01.10	Other noncurrent assets	4,220,306	4,594,469
1.02.01.10.03	Securities	6,055	5,508
1.02.01.10.05	Other receivables	22,997	24,754
1.02.01.10.06	Escrow deposits	45,669	41,405
1.02.01.10.07	Derivative financial instruments	0	1,149
1.02.01.10.10	Concession contract asset	4,145,585	4,521,653
1.02.02	Investments	9,363,073	7,848,205
1.02.02.01	Ownership interests	9,363,073	7,848,205
1.02.02.01.01	Ownership interests in associates	1,918,183	2,125,272
1.02.02.01.02	Ownership interests in subsidiaries	5,848,180	4,236,896
1.02.02.01.03	Ownership interests in joint ventures	1,596,710	1,486,037
1.02.03	Property, plant and equipment	225,652	201,706
1.02.03.01	Property, plant and equipment in operation	223,141	197,522
1.02.03.02	Lease right of use	2,511	4,184
1.02.04	Intangible assets	151,251	136,920
1.02.04.01	Intangible assets	151,251	136,920

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Individual Financial Statements / Balance Sheet - Liabilities (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Previous Year
Code		09/30/2023	12/31/2022
2	Total liabilities	16,879,353	15,020,922
2.01	Current liabilities	1,304,104	856,204
2.01.02	Trade payables	33,951	72,161
2.01.02.01	Domestic suppliers	33,951	72,161
2.01.02.01.01	Domestic suppliers	33,951	72,161
2.01.03	Taxes payable	15,616	18,027
2.01.03.01	Federal taxes payable	13,286	15,064
2.01.03.01.01	Income tax and social contribution payable	13,286	15,064
2.01.03.02	State taxes payable	-343	583
2.01.03.03	Municipal taxes payable	2,673	2,380
2.01.04	Borrowings and financing	1,133,614	616,370
2.01.04.01	Borrowings and financing	248	6,446
2.01.04.01.01	In local currency	49	1,960
2.01.04.01.02 In foreign currency	199	4,486
2.01.04.02	Debentures	1,131,691	607,452
2.01.04.03	Finance lease	1,675	2,472
2.01.05	Other payables	120,923	149,646
2.01.05.02	Other	120,923	149,646
2.01.05.02.01	Dividends and interest on capital payable	71	26,105
2.01.05.02.04	Regulatory charges	48,020	52,800
2.01.05.02.05	Other payables	72,832	70,741
2.02	Noncurrent liabilities	8,922,923	7,594,242
2.02.01	Borrowings and financing	7,836,078	6,475,436
2.02.01.01	Borrowings and financing	354,912	372,293
2.02.01.01.01	In local currency	0	36
2.02.01.01.02	In foreign currency	354,912	372,257
2.02.01.02	Debentures	7,479,728	6,100,129
2.02.01.03	Finance lease	1,438	3,014
2.02.02	Other payables	126,833	53,624
2.02.02.02	Other	126,833	53,624
2.02.02.02.03	Other payables	34,323	7,387
2.02.02.02.04	Derivative financial instruments	92,510	46,237
2.02.03	Deferred taxes	918,842	1,029,888
2.02.03.01	Deferred income tax and social contribution	918,842	1,029,888
2.02.03.01.01	Deferred income tax and social contribution	678,967	769,022
2.02.03.01.02	Deferred PIS and COFINS	239,875	260,866
2.02.04	Provisions	41,170	35,294
2.02.04.01	Provisions for tax, social security, labor and civil risks	41,137	35,261
2.02.04.01.01	Provisions for tax risks	14,231	17,033
2.02.04.01.02	Provisions for social security and labor risks	10,665	9,739
2.02.04.01.04	Provisions for civil risks	16,241	8,489
2.02.04.02	Other provisions	33	33
2.02.04.02.04 Provision for asset retirement	33	33
2.03	Equity	6,652,326	6,570,476
2.03.01	Realized capital	3,042,035	3,042,035
2.03.01.01	Subscribed and paid-in capital	3,067,535	3,067,535

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Individual Financial Statements / Balance Sheet - Liabilities (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Previous Year
Code		09/30/2023	12/31/2022
2.03.01.02	(-) Share issuance costs	-25,500	-25,500
2.03.02	Capital reserves	598,736	598,736
2.03.04	Earnings reserves	2,459,295	2,919,295
2.03.04.01	Legal reserve	433,057	433,057
2.03.04.06	Special reserve for undistributed dividends	1,698,616	1,698,616
2.03.04.07	Tax incentive reserve	327,622	327,622
2.03.04.08	Additional dividends proposed	0	460,000
2.03.05	Retained earnings/accumulated losses	886,140	0
2.03.06	Valuation adjustments to equity	-313,440	0
2.03.06.01	Interim dividends and interest on capital	-313,440	0
2.03.08	Other comprehensive income	-20,440	10,410

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ITR - Interim Financial Information - TRANSMISSORA ALIANÇA DE ENERGIA ELÉTRICA S.A.

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Individual Financial Statements / Statement of Income (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Accumulated for the	Same Quarter of the	Accumulated for the
Code		07/01/2023 to 09/30/2023	Current Year	Previous Year	Previous Year
			01/01/2023 to 09/30/2023	07/01/2022 to 09/30/2022	01/01/2022 to 09/30/2022
3.01	Revenue from sales and/or services	255,239	884,656	365,889	1,401,257
3.01.01	Revenue from infrastructure, inflation adjustment operation and maintenance and	115,948	450,904	210,759	944,517
	other, net
3.01.02	Compensation for concession contract asset	139,291	433,752	155,130	456,740
3.02	Cost of sales and/or services	-63,242	-132,923	-41,789	-106,145
3.02.01	Personnel	-13,416	-40,411	-16,453	-42,794
3.02.02	Material	-39,326	-59,549	-14,274	-27,949
3.02.03	Outside services	-8,270	-26,034	-7,652	-25,256
3.02.04	Depreciation and amortization	-1,228	-4,627	-2,233	-6,645
3.02.05	Other operating costs	-1,002	-2,302	-1,177	-3,501
3.03	Gross profit (loss)	191,997	751,733	324,100	1,295,112
3.04	Operating expenses/income	192,458	713,121	71,924	771,980
3.04.02	General and administrative expenses	-45,814	-128,715	-41,176	-116,643
3.04.02.01	Personnel and management	-32,564	-91,442	-30,680	-82,649
3.04.02.02	Outside services	-10,705	-29,586	-7,431	-22,210
3.04.02.03	Depreciation and amortization	-2,545	-7,687	-3,065	-11,784
3.04.05	Other operating expenses	19,851	25,134	-2,130	-11,577
3.04.06	Share of profit (loss) of subsidiaries	218,421	816,702	115,230	900,200
3.04.06.01	Share of profit (loss) of subsidiaries	218,421	816,702	115,230	900,200
3.05	Profit (loss) before finance income (costs) and taxes	384,455	1,464,854	396,024	2,067,092
3.06	Finance income (costs)	-183,794	-653,340	-89,102	-498,028
3.06.01	Finance income	24,076	71,496	44,867	102,634
3.06.02	Finance costs	-207,870	-724,836	-133,969	-600,662
3.07	Profit (loss) before income taxes	200,661	811,514	306,922	1,569,064
3.08	Income tax and social contribution	78,281	74,626	-4,468	-142,665
3.08.01	Current	8,735	464	4,229	-4,423
3.08.02	Deferred	69,546	74,162	-8,697	-138,242
3.09	Profit from continuing operations	278,942	886,140	302,454	1,426,399
3.11	Profit/loss for the period	278,942	886,140	302,454	1,426,399

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Individual Financial Statements / Statement of Income (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Accumulated for the	Same Quarter of the	Accumulated for the
Code		07/01/2023 to 09/30/2023	Current Year	Previous Year	Previous Year
			01/01/2023 to 09/30/2023	07/01/2022 to 09/30/2022	01/01/2022 to 09/30/2022

3.99 Earnings per share (R$/share)

3.99.01 Basic earnings per share

3.99.01.01	Common	0.2699	0.85742	0.29265	1.38017
3.99.01.02	Preferred	0.2699	0.85742	0.29265	1.38017

3.99.02 Diluted earnings per share

3.99.02.01	Common	0.2699	0.85742	0.29265	1.38017
3.99.02.02	Preferred	0.2699	0.85742	0.29265	1.38017

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Individual Financial Statements / Statement of Comprehensive Income (In thousands of Brazilian reais - R$)

Account	Account Description	Current Quarter	Accumulated for the	Same Quarter of the	Accumulated for the
Code		07/01/2023 to 09/30/2023	Current Year	Previous Year	Previous Year
			01/01/2023 to 09/30/2023	07/01/2022 to 09/30/2022	01/01/2022 to 09/30/2022
4.01	Profit for the period	278,942	886,140	302,454	1,426,399
4.02	Other comprehensive income	-2,478	-30,850	1,047	-210
4.02.01	Fair value adjustment to derivative financial instruments	-2,478	-30,850	1,047	-210
4.03	Comprehensive income for the period	276,464	855,290	303,501	1,426,189

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Individual Financial Statements / Statement of Cash Flows (Indirect Method)

(In thousands of Brazilian reais - R$)

Account	Account Description	Accumulated - Current	Accumulated - Prior Year
Code		Year	01/01/2022 to 09/30/2022
		01/01/2023 to 09/30/2023
6.01	Net cash from operating activities	1,475,970	1,396,171
6.01.01	Cash generated by operations	432,102	419,366
6.01.01.01	Profit for the period	886,140	1,426,399
6.01.01.02	Share of profit (loss) of subsidiaries	-816,702	-900,200
6.01.01.03	Depreciation and amortization	10,433	11,948
6.01.01.04	Interest, exchange rate changes, net and fair value	-357	-42,810
	adjustment to borrowings and financing
6.01.01.05	Interest, inflation adjustment and fair value adjustment to	688,208	551,539
	debentures
6.01.01.06	Current income tax and social contribution	-464	4,423
6.01.01.07	Deferred income tax and social contribution	-74,162	138,242
6.01.01.08	(Reversal of) provision for tax, social security, labor and civil	-3,718	9,624
	risks
6.01.01.09	Deferred taxes	-20,991	3,132
6.01.01.10	Inflation adjustment expenses on contingencies	10,825	3,176
6.01.01.11	Interest on lease liabilities	252	718
6.01.01.12	Revenue from infrastructure implementation	-24,634	-6,776
6.01.01.13	Loss on derivative financial instruments	11,018	74,966
6.01.01.14	(Reversal of) allowance for variable portion	-25,869	934
6.01.01.15	Income from short-term investments	-547	-432
6.01.01.16	Infrastructure implementation cost	20,001	2,751
6.01.01.17	Compensation for concession contract asset	-433,752	-456,740
6.01.01.18	Inflation adjustment to concession contract asset	208,715	-401,625
6.01.01.19	Depreciation of right of use	1,881	6,481
6.01.01.20	Revenue from inflation adjustment to escrow deposits	-4,175	-6,384
6.01.02	Changes in assets and liabilities	1,043,868	976,805
6.01.02.01	Decrease in receivables from concessionaires and assignees	569,594	649,891
	and concession contract asset
6.01.02.02	Income tax and social contribution paid	-35,402	-48,207
6.01.02.03	(Decrease) increase in taxes and social contribution assets,	5,018	-43,339
	net of liabilities
6.01.02.04	Dividends received from joint ventures and associates	287,681	262,491
6.01.02.05	(Increase) decrease in other receivables	-23,249	19,289
6.01.02.06	(Decrease) in trade payables	-58,211	-19,249
6.01.02.07	(Decrease) increase in regulatory fees	-4,780	6,760
6.01.02.08	Increase (decrease) in other payables	27,791	-2,782
6.01.02.09	Dividends received from subsidiaries	275,426	151,951
6.02	Net cash from investing activities	-1,344,113	-374,594
6.02.03	Capital increase in subsidiaries	-1,293,731	-208,801
6.02.04	Net additions to property, plant and equipment and intangible	-50,382	-72,293
	assets
6.02.05	Capital increase in joint ventures	0	-93,500
6.03	Net cash from financing activities	379,764	-23,253
6.03.01	Payment of borrowings and financing - principal	-1,944	-515,557
6.03.02	Payment of borrowings and financing - interest	-21,278	-7,140
6.03.03	Payment of debentures - principal	-176,531	-450,000
6.03.04	Payment of debentures - interest	-400,352	-229,008
6.03.05	(Payment) receipt of derivative financial instruments	-10,338	132,663

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