Circular Letter CVM/SEP 05/22

SECURITIES AND EXCHANGE COMMISSION OF BRAZIL
Rua Sete de Setembro, 111/2-5th and 23-34th Floors, Center, Rio de Janeiro/RJ – ZIP: 20050-901 – Brazil - Tel.: (21) 3554-8686 Rua Cincinato Braga, 340/2nd, 3rd and 4th Floors, Bela Vista, São Paulo/ SP – ZIP: 01333-010 – Brazil - Tel.: (11) 2146- 2000 SCN Q.02 – Bl. A – Ed. Corporate Financial Center, S.404/4th Floor, Brasília/DF – ZIP: 70712-900 – Brazil -Tel.: (61) 3327-2030/2031 www.cvm.gov.br Circular Letter No. 5/2022-CVM/SEP Rio de Janeiro, November 23, 2022. Subject: Integrated Report - CVM Resolution No. 14/20.

Dear Director of Investor Relations/Legal Representative,

1. This Circular Letter aims to inform open and foreign companies about the creation of a specific category in the Empresas.NET System (E-NET) for the submission of the Integrated Report provided for in CVM Resolution No. 14/20.

2. CVM Resolution No. 14/20 made it mandatory for open companies, upon the decision to prepare and disclose the Integrated Report, to follow the CPC 09 Guidance – Integrated Report, issued by the Accounting Pronouncements Committee - CPC (Correlation to the Basic Conceptual Structure of the Integrated Report, prepared by the International Integrated Reporting Council - IIRC) and determined that the Integrated Report must be subject to limited assurance by an independent auditor registered with the CVM.

3. Companies have been using other existing categories in E-NET to submit the Integrated Report, such as, for example, the "Sustainability Report" category.

4. From this date forward, the Integrated Report provided for in the aforementioned Resolution must be submitted via the “Integrated Report” category.

5. In turn, other reports or specific documents related to ESG issues may continue to be disclosed as before.

6. It is important to highlight that, within the scope of the Integrated Report, the company must make it clear to the information user (i) that the document follows the conceptual structure provided for in CPC 09 Guidance and (ii) that this is included in the scope of the limited assurance work by the independent auditor registered with the CVM.

7. We inform you that questions regarding the installation, use, and
   Circular Letter 5 (1651789) SEI 19957.014264/2022-93 / pg. 1

operation of the Empresas.NET System, as well as reports of problems or difficulties in sending documents, must be directed to the B3 Issuers Superintendence.

8. Contact with the Issuers Superintendence can be made by phone (11) 2565-5063 or by email: emissores.empresas@b3.com.br:
   a) Normal Service: on business days, from 8am to 8pm, by email or phone. b) On-Call Service: on business days, after 8pm or on weekends and holidays, exclusively by email.

9. Issues received after 8pm on business days and on weekends and holidays will be handled after 8am on the next business day, 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 11/23/2022, at 12:37, based on art. 6 of Decree No. 8.539, of October 8, 2015. The authenticity of the document can be checked on the site https://super.cvm.gov.br/conferir_autenticidade, providing the verification code 1651789 and the CRC Code AAF68AC0. This document's authenticity can be verified by accessing https://super.cvm.gov.br/conferir_autenticidade, and typing the "Verification Code" 1651789 and the "CRC Code" AAF68AC0. Reference: Process No. 19957.014264/2022-93 SEI Document No. 1651789 Circular Letter 5 (1651789) SEI 19957.014264/2022-93 / pg. 2