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Investor Presentaiton

Current Free Float of CESP With the acquisition of this interest, subsidiary Altre obtained control of Jaguatirica Empreendimentos Imobiliários SPE S.A (Jaguatirica), owner of the Atlas Office Park project, which became part of the consolidated finan- cial statements of the subsidiary Altre. The table below shows the balances included in the consolidation: Jaguatirica Empreendimentos Imobiliários Financial investments Trade receivables Inventory of properties for sale Other assets Property, plant and equipment Intangible assets Taxes payable Other liabilities Deferred income tax and social contribution Assets and liabilities, net Current Structure VOTORANTIM Post Transation Structure Shareholders agreement Shareholders agreement VOTORANTIM energia CPP Investments VOTORANTIM CPP Investments 50% 50% VTRM Current Free Float of CESP 11/30/2021 1 12 194 10 1 Nova VTRM MERCADO 100% NOVO 40% 60% 5 1 1 CESP NIVEL 1 EMPROVESPA CESP Assets of VTRM 4 218 Assets of Votorantim Energial (hh) Corporate restructuring resulting from the Operations VTRM and CESP - VGE On October 18, 2021, the Company and the Canada Pension Plan Investment Board (CPP Investments) announced their intention to consolidate energy assets in Brazil, which will have shares listed on B3's Novo Mercado. As part of the reorganization process, the companies of the Votorantim group: CBA, Votorantim Cimentos and Nexa Resources will assume the ma- nagement of their energy self-production assets that are currently under the administration of Votorantim Energia, and will include several steps. Below is a breakdown of the steps taken throughout 2021. The table below shows how this corporate restructuring transaction will take place: The consolidation is intended to take place through two main transactions and will comprise several steps, which we detail below. VTRM Transaction: (a) Creation of CESP's independent Committee On October 21, 2021, CESP's Board of Directors approved the creation of a special independent Committee (Committee) which, in compliance with the guidelines provided for in the Guidance Opinion of the Securities Commission n° 35, has the function of negotiating the transaction of cor- porate reorganization proposed in a non-binding manner by VSA and CPP Investments for the merger of all shares issued by CESP into VTRM. The Committee is composed of: (a) an administrator chosen by the majority of the Board of Directors; (b) a director elected by the non-controlling sha- reholders; and (c) a third party, administrator or not, chosen jointly by the other two members. The resolutions already issued by the Committee are described in Note 36 - Subsequent Events. 123 =
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