AES Brasil Energia S A : - ITR - Informações Trimestrais 30.06.23 Inglês

ITR - Quarterly Information - 06/30/2023 - AES BRASIL ENERGIA S.A.	Version: 1
Content
Company Data
Capital Composition	1
Individual Financial Statements
Statement of financial position - Assets	2
Statement of financial position - Liabilities	3
Statement of Profit or Loss	5
Statement of Comprehensive Income	6
Statement of Cash Flows (Indirect Method)	7
Statement of Changes in Equity
SCE - 01/01/2023 to 06/30/2023	8
SCE - 01/01/2022 to 06/30/2022	9
Statement of Value Added	10
Consolidated Financial Statements
Statement of financial position - Assets	11
Statement of financial position - Liabilities	12
Statement of Profit or Loss	14
Statement of Comprehensive Income	15
Statement of Cash Flows (Indirect Method)	16
Statement of Changes in Equity
SCE - 01/01/2023 to 06/30/2023	18
SCE - 01/01/2022 to 06/30/2022	19
Statement of Value Added	20
Comments on Performance	21
Notes	26
Opinions and Statements

Special Review Report - Unqualified	84
Officers' Statements on the Financial Statements	85
Officers' Statements on the Independent Auditor's Report	86

ITR - Quarterly Information - 06/30/2023 - AES BRASIL ENERGIA S.A.

Version: 1

Company Data / Capital Composition

Number of Shares	Current Quarter
(Unit)	06/30/2023
of Paid-in capital
Common	601,927,311
Preferred	0
Total	601,927,311
Treasury shares
Common	0
Preferred	0
Total	0

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ITR - Quarterly Information - 06/30/2023 - AES BRASIL ENERGIA S.A.

Version: 1

Individual Financial Statements / Statement of financial position - Assets

(Thousands of Brazilian reais)

Account	Account Description	Current Quarter	Previous Year
Code		06/30/2023	12/31/2022
1	Total Assets	6,355,473	5,699,580
1.01	Current Assets	922,242	395,192
1.01.01	Cash and Cash Equivalents	78	35,056
1.01.02	Financial Investments	897,845	352,000
1.01.02.01	Financial Investments Measured at Fair Value through	897,845	352,000
	Profit or Loss
1.01.06	Taxes Recoverable	21,818	8,045
1.01.06.01	Current taxes recoverable	21,818	8,045
1.01.06.01.01	Income and social contribution taxes recoverable	21,818	8,045
1.01.08	Other Current Assets	2,501	91
1.01.08.03	Other	2,501	91
1.01.08.03.01	Guarantees and Restricted Deposits	641	0
1.01.08.03.03	Other receivables	1,860	91
1.02	Noncurrent Assets	5,433,231	5,304,388
1.02.01	Long-Term Assets	8,027	975
1.02.01.07	Deferred Taxes	8,004	966
1.02.01.10	Other Noncurrent Assets	23	9
1.02.01.10.03	Guarantees and Restricted Deposits	23	0
1.02.01.10.06	Other receivables	0	9
1.02.02	Investments	5,422,613	5,300,840
1.02.02.01	Equity interest	5,422,613	5,300,840
1.02.03	Property, Plant & Equipment	1,639	2,460
1.02.03.02	Right of Use in Leases	1,639	2,460
1.02.03.02.01	Right of Use of Leased Land	1,639	2,460
1.02.04	Intangible assets	952	113
1.02.04.01	Intangible assets	952	113
1.02.04.01.05	Software and other intangible assets	952	113

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ITR - Quarterly Information - 06/30/2023 - AES BRASIL ENERGIA S.A.

Version: 1

Individual Financial Statements / Statement of financial position - Liabilities

(Thousands of Brazilian reais)

Account	Account Description	Current Quarter	Previous Year
Code		06/30/2023	12/31/2022
2	Total Liabilities	6,355,473	5,699,580
2.01	Current Liabilities	91,549	47,477
2.01.02	Trade accounts payable	158	598
2.01.02.01	Domestic suppliers	158	598
2.01.03	Tax Obligations	3,239	479
2.01.03.01	Federal Tax Obligations	3,239	479
2.01.03.01.02	Other Taxes Payable	3,239	479
2.01.04	Loans and Financing	60,915	40,062
2.01.04.01	Loans and Financing	13,871	1,033
2.01.04.01.02	In Foreign Currency	13,871	1,033
2.01.04.02	Debentures	47,044	39,029
2.01.05	Other Obligations	26,594	6,338
2.01.05.02	Other	26,594	6,338
2.01.05.02.01	Dividends and IoE Payable	147	147
2.01.05.02.06	Other Obligations	3,263	4,706
2.01.05.02.08	Derivative financial instruments	23,184	1,485
2.01.06	Provisions	643	0
2.01.06.01	Provisions for Tax, Social Security, Labor and Civil Contingencies	643	0
2.01.06.01.05	Provision for Legal Proceedings and Others	643	0
2.02	Noncurrent Liabilities	1,859,784	1,260,925
2.02.01	Loans and Financing	1,788,794	1,258,481
2.02.01.01	Loans and Financing	724,668	201,364
2.02.01.01.02	In Foreign Currency	724,668	201,364
2.02.01.02	Debentures	1,064,126	1,057,117
2.02.02	Other Obligations	70,990	2,444
2.02.02.02	Other	70,990	2,444
2.02.02.02.03	Derivative financial instruments	69,807	998
2.02.02.02.04	Lease Liabilities	390	1,166
2.02.02.02.07	Other Obligations	793	280
2.03	Equity	4,404,140	4,391,178
2.03.01	Capital Realized	2,196,958	2,196,958
2.03.01.01	Capital Realized	2,196,958	2,196,958
2.03.02	Capital Reserve	1,259,604	1,259,106
2.03.02.04	Granted Options	1,886	1,388
2.03.02.07	Capital transaction on the purchase of shares of AES Brasil	-38,375	-38,375
	Operações S.A.
2.03.02.08	Goodwill on issuance of shares	-18,230	-18,230
2.03.02.09	Capital increase - private offering of shares	967,678	967,678
2.03.02.10	Partial capitalization of the Subsidiary's Special Goodwill	-30,957	-30,957
	Reserve
2.03.02.11	Merger of AES Tietê Energia shares	377,602	377,602
2.03.04	Income reserves	1,090,752	1,090,752
2.03.04.01	Legal Reserve	31,022	31,022
2.03.04.04	Unearned Income Reserve	74,671	74,671
2.03.04.10	Investment Reserve	985,059	985,059
2.03.05	Retained earnings/Accumulated losses	47,897	0
2.03.08	Other Comprehensive Income	-191,071	-155,638

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ITR - Quarterly Information - 06/30/2023 - AES BRASIL ENERGIA S.A.

Version: 1

Individual Financial Statements / Statement of financial position - Liabilities

(Thousands of Brazilian reais)

Account	Account Description	Current Quarter	Previous Year
Code		06/30/2023	12/31/2022
2.03.08.01	Equity valuation adjustments, net of taxes	-122,274	-96,456
2.03.08.02	Merger of AES Tietê shares	-119,824	-119,824
2.03.08.03	Indirect effect of subsidiary's cash flow hedge	-34,249	-39,603
2.03.08.05	Remeasurement of post-employment benefit	23,788	23,788
	obligations
2.03.08.06	Equity interest repurchase option	77,090	78,343
2.03.08.07	Cash flow hedge	-15,602	-1,886

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