Circular Letter CVM/SSE 02/26

30/04/26, 12:15 SEI/CVM - 2666633 - Circular Letter

[Logo of CVM]
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. 2/2026/CVM/SSE

São Paulo, on the date of electronic signature.

To Administrators of Real Estate Investment Funds ("FII")

Subject: Appropriate completion of information on Real Estate Receivable Certificates (CRI) invested by FIIs in the Structured Quarterly Report.

Dear Sir/Madam,

1. This Circular Letter aims to guide Administrators regarding the correct completion of the fields in the Quarterly Report of Real Estate Investment Funds (FII) related to Real Estate Receivable Certificates (CRI).
2. Regarding this matter, we clarify that the following guidelines should be observed, in particular:

• Ensure that CRIs are reported exclusively in category 1.2 and subcategory 1.2.2;
• Ensure that the "Issuance" and "Series" fields are filled in only with numbers (for single series, use the number "1", as shown in the example below);
• Verify the correct completion of the field for the CNPJ of the issuing Company;
• Considering that there is no specific field for the IF code of financial assets, the information must be included within the "Company" field, as demonstrated in the example below.

1.2.2 Real Estate Receivable Certificate CRI (if FIAGRO, Agricultural Receivable Certificate "CRA")
Company	CNPJ	Issuance	Series	Quantity	Value (R$)
SECURITIZADORA ABC - CRI - 11A11111111	1111111110001-11	1	1	1.00	1.00
SECURITIZADORA ABC - CRA - CRA1111111A1	1111111110001-11	1	1	1.00	1.00

Include the IF code [Arrow pointing to the Company column] For "Single" series use the number "1" [Arrow pointing to the Series column]

3. It is recommended that an internal review be conducted regarding the need to resubmit the Quarterly Reports for the periods of 12/2025 and 03/2026, considering the guidelines of this Circular Letter. In the event that the absence or inaccuracy of the information is found, especially regarding the IF code of CRIs, the report must be resubmitted to ensure the proper identification of the certificates.
4. In case of doubts, contact us via email at gsec-1@cvm.gov.br.

Sincerely,

Cynthia Barião da Fonseca Braga
Manager of Securitization and Agriculture - GSEC-1

Bruno de Freitas Gomes
Superintendent of Securitization and Agriculture - SSE

https://sei.cvm.gov.br/sei/controlador.php?acao=procedimento_trabalhar&acao_origem=procedimento_controlar&acao_retorno=procedimento_co... 1/2

---

30/04/26, 12:15 SEI/CVM - 2666633 - Circular Letter

[Logo CVM] Document electronically signed by Cynthia Barião da Fonseca Braga, Manager, on 04/30/2026, at 10:51, based on art. 6 of Decree No. 8.539, of October 8, 2015.

[Logo CVM] Document electronically signed by Bruno de Freitas Gomes Condeixa Rodrigues, Superintendent, on 04/30/2026, at 10:54, based on art. 6 of Decree No. 8.539, of October 8, 2015.

[QR Code] The authenticity of the document can be verified on the website https://sei.cvm.gov.br/conferir_autenticidade, by providing the verifier code 2666633 and the CRC code 02692CC4. This document's authenticity can be verified by accessing https://sei.cvm.gov.br/conferir_autenticidade, and typing the "Verifier Code" 2666633 and the "CRC Code" 02692CC4.

Reference: Process No. 19957.009383/2021-43 SEI Document No. 2666633

https://sei.cvm.gov.br/sei/controlador.php?acao=procedimento_trabalhar&acao_origem=procedimento_controlar&acao_retorno=procedimento_co... 2/2