Circular Letter CVM/SSE 05/23

29/05/2023, 17:43 SEI/CVM - 1789423 - Circular Letter https://super.cvm.gov.br/sei/controlador.php?acao=documento_imprimir_web&acao_origem=arvore_visualizar&id_documento=1884537&infra_si… 1/3 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, 4th Floor, S.404, Brasília/DF – ZIP: 70712-900 – Brazil - Tel.: (61) 3327-2030/2031 www.cvm.gov.br Circular Letter No. 5/2023/CVM/SSE São Paulo, May 30, 2023. To Securitization Companies, Subject: Updates in the Fundos.Net System for submitting the information regime of securitization companies and their segregated assets. Dear Sirs and Madams,

1. This Circular Letter aims to guide Securitization Companies on the process for submitting the information provided for in Article 47 of CVM Resolution No. 60, of December 23, 2021 (“Res. 60” or “Resolution”).
   I) New function in the Fundos.Net System for submitting information on issuances submitted to the segregated asset (Article 47):
2. We inform that, starting from 1/7/2023, the submission of periodic and occasional information for Other Securitization Titles (“OTS”), as provided for in Article 47, such as receivables certificates or securitization debentures, when the segregated asset is constituted in accordance with Law No. 14.430/22, must be done separately from the other information of the Securitization Company’s own assets.

29/05/2023, 17:43 SEI/CVM - 1789423 - Circular Letter https://super.cvm.gov.br/sei/controlador.php?acao=documento_imprimir_web&acao_origem=arvore_visualizar&id_documento=1884537&infra_si… 2/3
3. This new procedure resembles the practice used for CRI and CRA issuances, where the segregated assets of the issuances are registered by the securitization company to identify each asset and its respective information regime.
4. These guidelines also apply to issuances by Special Purpose Entities (“SPE”) that fall under paragraph 1 of Article 3 of the Resolution.
II) Structured Forms
II.1) OTS Monthly Report
5. To fill out the structured Monthly Report, as established in Article 47, item V, and Supplement G of the Resolution, the form model available in the “Support Materials” menu of the Fundos.NET System must be used, selecting the option “Periodic Reports” > “OTS Monthly Report”.
6. The first submission of the Monthly Report in the new model must occur within 30 days after the base date of 6/30/2023, as provided for in item V of Article 47 of the Resolution.
II.2) Reference Form (“FRe”)
7. We highlight that the FRe must be submitted within 5 (five) months from the date of closing of the securitization company’s fiscal year, as set forth in Article 48 of the Resolution and updated within 5 (five) business days from the occurrence of the events listed in the sole paragraph of said article.
8. In this regard, we highlight that the structured form for submitting the FRe, whose content reflects Supplement C of the Resolution, has been available since 12/20/2022 in the “Support Materials” menu, selecting the option “Periodic Reports” > “Reference Form - Structured”.
II.3) Registration Form (“FCa”)
9. The FCa must be submitted by May 31 of each year, in accordance with Article 2, item II, of CVM Resolution No. 51 and updated within 7 (seven) business days from the event that caused the alteration, in accordance with item I of said article.
10. The structured form for submitting the FCa, whose content reflects Supplement D of the Resolution, has been available since 12/20/2022 in the “Support Materials” menu, selecting the option “Periodic Reports” > “Registration Form - Structured”.

29/05/2023, 17:43 SEI/CVM - 1789423 - Circular Letter https://super.cvm.gov.br/sei/controlador.php?acao=documento_imprimir_web&acao_origem=arvore_visualizar&id_documento=1884537&infra_si… 3/3 III) Submission of Questions
11. In case of questions regarding the use of the Fundos.Net system, the Superintendence of Support for Issuers of B3 S.A – Brasil, Bolsa, Balcão, should be contacted by phone at (11) 2565-5064 or email at emissores.fundos@b3.com.br.
12. For additional clarifications regarding the content of this Circular Letter, please contact the Securitization Supervision Division - DSEC, via the electronic address dsec@cvm.gov.br.
Sincerely,
Marcelo Firmino dos Santos
Head of the Securitization Supervision Division – DSEC Bruno de Freitas Gomes Superintendent of Securitization Supervision – SSE Document electronically signed by Bruno de Freitas Gomes Condeixa Rodrigues, Superintendent, on 05/29/2023, at 12:28, with basis in Article 6 of Decree No. 8.539, of October 8, 2015. Document electronically signed by Marcelo Firmino dos Santos, Division Head, on 05/29/2023, at 14:59, with basis in Article 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, by providing the verification code 1789423 and the CRC code 712D2D20. The authenticity of this document can be verified by accessing https://super.cvm.gov.br/conferir_autenticidade, and typing the "Verification Code" 1789423 and the "CRC Code" 712D2D20. Reference: Process No. 19957.009383/2021-43 SEI Document No. 1789423