CVM Resolution No. 155 of June 23, 2022

COMISSÃO DE VALORES MOBILIÁRIOS
Rua Sete de Setembro, 111/2-5º e 23-34º Andares, Centro, Rio de Janeiro/RJ – CEP: 20050-901 – Brasil - Tel.: (21) 3554-8686 Rua Cincinato Braga, 340/2º, 3º e 4º Andares, Bela Vista, São Paulo/ SP – CEP: 01333-010 – Brasil - Tel.: (11) 2146-2000 SCN Q.02 – Bl. A – Ed. Corporate Financial Center, S.404/4º Andar, Brasília/DF – CEP: 70712-900 – Brasil -Tel.: (61) 3327-2030/2031 www.gov.br/cvm RESOLUÇÃO CVM Nº 155, DE 23 DE JUNHO DE 2022 Dispõe sobre a elaboração e divulgação das demonstrações financeiras consolidadas, com base no padrão contábil internacional emitido pelo International Accounting Standards Board - IASB.

The PRESIDENT OF THE SECURITIES AND EXCHANGE COMMISSION - CVM makes public that the Board, in a meeting held on June 15, 2022, based on the provisions of the sole paragraph of Article 249 of Law No. 6,404, of December 15, 1976, and on items I, II, and IV of the sole paragraph of Article 22 of Law No. 6,385, of December 7, 1976, as well as on Articles 5 and 14 of Decree No. 10,139, of November 28, 2019, APPROVED the following Resolution:

Art. 1. Publicly held companies shall present their consolidated financial statements adopting the international accounting standard, according to the pronouncements issued by the International Accounting Standards Board – IASB.

§ 1. For the purpose of complying with the provisions of the caput of this article, the consolidated financial statements of publicly held companies shall be prepared based on pronouncements fully convergent with international standards, issued by the Accounting Pronouncements Committee – CPC and endorsed by the CVM. The consolidated financial statements of publicly held companies shall be referred to as “Consolidated Financial Statements in IFRS”.

§ 2. The early adoption of international pronouncements or the adoption of alternatives provided therein is conditioned upon prior approval in a normative act of this Commission.

§ 3. Publicly held companies shall present, in a note to the consolidated financial statements, an explicit and unreserved declaration that these statements are in conformity with the international accounting standards issued by the IASB and also in accordance with the accounting practices adopted in Brazil.

§ 4. The provisions of the caput of this article also apply to the consolidated statements of the previous year presented for comparative purposes.

Art. 2. Independent auditors shall issue an opinion on the adequacy of the consolidated financial statements to international accounting standards.

COMISSÃO DE VALORES MOBILIÁRIOS
Rua Sete de Setembro, 111/2-5º e 23-34º Andares, Centro, Rio de Janeiro/RJ – CEP: 20050-901 – Brasil - Tel.: (21) 3554-8686 Rua Cincinato Braga, 340/2º, 3º e 4º Andares, Bela Vista, São Paulo/ SP – CEP: 01333-010 – Brasil - Tel.: (11) 2146-2000 SCN Q.02 – Bl. A – Ed. Corporate Financial Center, S.404/4º Andar, Brasília/DF – CEP: 70712-900 – Brasil -Tel.: (61) 3327-2030/2031 www.gov.br/cvm RESOLUÇÃO CVM Nº 155, DE 23 DE JUNHO DE 2022 2

Art. 3. The following are repealed, from the effective date of this Resolution:
I – CVM Instruction No. 457, of July 13, 2007; and II – CVM Instruction No. 485, of September 1, 2010.

Art. 4. This Resolution enters into force on August 1, 2022.

Electronically signed by
Marcelo Barbosa
President