Circular Letter CVM/SEP 02/2023

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.cvm.gov.br Circular Letter No. 2/2023-CVM/SEP Rio de Janeiro, December 29, 2023. Subject: Empresas.Net System | Update of the Account Plan for Insurance Companies (Third-Quarter Information Form – ITR and Standardized Financial Statements Form – DFP) Dear Investor Relations Director/Legal Representative,

1. This Circular Letter aims to inform publicly traded companies that, starting from 01.01.2024, the new account plan to be used by insurance companies will be available, which serves to comply with Technical Pronouncement CPC 50 – Insurance Contracts, issued by the Accounting Pronouncements Committee – CPC, which establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts within the scope of said pronouncement.

2. As decided by the CVM Collegiate Body, on 09.05.2023:
   (a) the effective date of Technical Pronouncement CPC 50 must be maintained for fiscal years beginning on or after 01.01.2023; (b) annual DFPs (Standardized Financial Statements) closing fiscal years beginning on or after 01.01.2023 must be prepared and submitted based on CPC 50; (c) exclusively in the 2023 fiscal year, companies are permitted to prepare Third-Quarter Information – ITRs based on CPC 11 (previous accounting policy); and (d) companies that utilize the permission contained in item “c” above must prepare and restate their ITRs regarding the 2023 fiscal year based on CPC 50, and must archive the restated versions of the ITRs on the same date they submit the Financial Statements regarding the 2023 fiscal year.

3. Finally, due to the alteration of the account plan structure for insurance companies, we will make available, starting from 01.01.2024, at
   https://www.rad.cvm.gov.br/ENET/documentos/Elenco_Contas_Seguradoras_Resseguradoras.xlsx, material highlighting the main changes included in the new model.

Service:
Circular Letter 2 (1947463) SEI 19957.016112/2023-14 / pg. 1

1. We inform that questions regarding the use and functioning of the Empresas.NET System, as well as reports of problems or difficulties in sending documents, must be directed to the B3 Issuers Superintendence.
2. Contact with the Issuers Superintendence can be made by phone
   (11) 2565-5063 or by e-mail: emissores.empresas@b3.com.br:
   a) Normal Service: on weekdays, from 8am to 8pm, by e-mail or by phone. b) On-Call Service: on weekdays, after 8pm or on weekends and holidays, exclusively by e-mail.
3. Issues received after 8pm on weekdays and on weekends and holidays will be handled after 8am on the following weekday, except those related to system availability for receiving information, which will be handled immediately.
   Sincerely,
   FERNANDO SOARES VIEIRA
   Superintendent of Corporate Relations
   Document electronically signed by Fernando Soares Vieira, Superintendent, on 12/29/2023, at 16:08, based on art. 6 of Decree No. 8.539, of October 8, 2015. The authenticity of the document can be verified on the site https://super.cvm.gov.br/conferir_autenticidade, providing the verification code 1947463 and the CRC Code D82D019E. This document's authenticity can be verified by accessing https://super.cvm.gov.br/conferir_autenticidade, and typing the "Verification Code" 1947463 and the "CRC Code" D82D019E. Reference: Process No. 19957.016112/2023-14 SEI Document No. 1947463 Circular Letter 2 (1947463) SEI 19957.016112/2023-14 / pg. 2