Investor Presentaiton

Assurance Report GRI 2-5 <131> KPMG Auditores Independentes Ltda. Rua Verbo Divino, 1400 - Parte, Chácara Santo Antônio, CEP 04719-911, São Paulo-SP Caixa Postal 79518 - CEP 04707-970 - São Paulo - SP - Brasil Telefone 55 (11)3940-1500 kpmg.com.br Independent auditors' limited assurance report on non-financial information included in the Integrated Sustainability Report (A free translation of the original report in Portuguese, containing the Assurance Report). To the Board of Directors and Shareholders of AES Brasil Energia S.A. São Paulo - SP Introduction We have been engaged by AES Brasil Energia S.A. ("AES Brasil" or "Company") to present our limited assurance report on the non-financial information included in the "Integrated Sustainability Report for the year ended December 31, 2022" of AES Brasil, related to the year ended December 31, 2022. Our limited assurance does not extend to information from prior periods or to any other information disclosed in conjunction with the Integrated Sustainability Report, including any images, audio files, or embedded videos. Responsibility of the independent auditors The management of AES Brasil is responsible for: ■ select and establish appropriate criteria for the preparation of the information contained in the Integrated Sustainability Report; ■ prepare the information in accordance with the criteria and guidelines of the Global Reporting Initiative (GRI - Standards), with the Sustainability Accounting Standard - Electric Utilities & Power Generators of the Sustainability Accounting Standards Board (SASB) and the CPC 09 Guidance - Integrated Reporting, correlated with the Basic Conceptual Framework of Integrated Reporting, prepared by the International Integrated Reporting Council (IIRC); design, implement and maintain internal control over information relevant to the preparation of the information in the Integrated Sustainability Report that is free from material misstatement, whether due to fraud or error. Responsibility of the independent auditors KPMG Our responsibility is to express a conclusion on the non- financial information contained in the Integrated Sustainability Report 2022, based on the limited assurance engagement conducted in accordance with Technical Communication CTO 07/2022 issued by the CFC, and based on NBC TO 3000 -Assurance Engagements other than Audits and Reviews, also issued by the CFC, which is equivalent to international standard ISAE 3000 - Assurance engagements other than audits or reviews of historical financial information, issued by the International Auditing and Assurance Standards Board (IAASB). These standards require compliance by the auditor with ethical requirements, independence, and other responsibilities relating to it, including the application of the Brazilian Quality Control Standard (NBC PA 01) and, therefore, the maintenance of a comprehensive quality control system, including documented policies and procedures on compliance with ethical requirements, professional standards, and applicable legal and regulatory requirements. Additionally, these standards require that the work be planned and executed with the objective of obtaining limited assurance that the non-financial information contained in the 2022 Integrated Sustainability Report > Relatório da Asseguração aes Brasil

View entire presentation