Circular Letter CVM/SSE 03/24

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. 3/2024/CVM/SSE São Paulo, May 8, 2024. To Administrators of Credit Rights Investment Funds (“FIDC”) Subject: New version of the Monthly Report for FIDC. Dear Sir/Madam,

1. This Circular Letter aims to communicate that, starting from 01/06/2024, a new version of the FIDC Monthly Report will be available in the Fundos.Net system, with adjustments to the fields below and related to section “X – Other information”, item “1 – Number of unitholders”. These fields, which currently allow free typing, will present a dropdown menu for selection, the content of which will be automatically replicated to the other items in Section X:
   “Senior Subclass” [Series 1; Series 2 etc.];
   “Subordinated Subclass”/“Subclass Type” [Mezzanine 1, Subordinated 1, Mezzanine 2, Subordinated 2 etc.]; and “Subordinated Subclass”/“Subclass Type”/“Series” [Series 1, Series 2 etc.].

2. As described in §1 of art. 8 of CVM Resolution No. 175/22, there is no provision for issuance in series for subordinated share subclasses, and therefore, when filling in the field "Subordinated Subclass"/"Subclass Type" with the subclass types Subordinated 1, Subordinated 2 etc., the "Series" field should not be filled in.

3. Both series and subclasses must follow numerical order, starting at number 1, without omission of sequential numbering. Series and subclasses extinguished in previous months must continue to be reported in subsequent periods with zero values, to preserve consistency.

4. In the case of filling by XML file, the same standard must be observed. All subclasses and series must be named only by the words "Mezzanine", "Subordinated" and "Series" followed by Arabic numerals, duplicate names are not permitted. The senior subclass requires only
   Circular Letter 2 OC SSE 3/24 - New version of the FIDC Monthly Report (2025085) SEI 19957.009383/2021-43 / pg. 1

the filling of the "Series" field, with the values "Series 1", "Series 2" etc. The subordinated subclasses and subordinated mezzanine require the filling of the "Type" field with the values "Mezzanine 1", "Subordinated 1", "Mezzanine 2", "Subordinated 2" etc., as well as, only for the cases of subordinated mezzanine share subclasses, the "Series" field with the values "Series 1", "Series 2" etc. In the cases of subordinated share subclasses, the "Series" field must be left blank. We emphasize that all subsequent fields in section X must be filled in consistently with those filled in in item 1.

5. The objective of the adjustments is to enable data standardization, ensuring information quality and comparability. Monthly Reports referring to the month of May must observe the new model.

6. In case of doubts about the use of the Fundos.Net system, the Superintendence of Support for Issuers of B3 should be contacted, by phone (11) 2565-5064 or email emissores.fundos@b3.com.br.

Sincerely,

Cynthia Barião da Fonseca Braga
Securitization and Agribusiness Manager - GSEC-1 Bruno de Freitas Gomes Superintendent of Securitization and Agribusiness - SSE

Document electronically signed by Bruno de Freitas Gomes Condeixa Rodrigues, Superintendent, on 08/05/2024, at 09:52, with basis in art. 6 of Decree No. 8.539, of October 8, 2015. Document electronically signed by Cynthia Bariao da Fonseca Braga, Manager, on 08/05/2024, at 09:55, with basis in 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, informing the verification code 2025085 and the CRC Code A59CAEBC. The authenticity of this document can be verified by accessing https://super.cvm.gov.br/conferir_autenticidade, and typing the "Verification Code" 2025085 and the "CRC Code" A59CAEBC. Reference: Process No. 19957.009383/2021-43 SEI Document No. 2025085 Circular Letter 2 OC SSE 3/24 - New version of the FIDC Monthly Report (2025085) SEI 19957.009383/2021-43 / pg. 2