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Investor Presentaiton

56 > Related-party transactions. We have a Related-Party Transaction Policy, which sets forth that transactions between AES Brasil Energia, its subsidiaries, parent company and affiliated companies with their Related Parties must be assessed and approved by the Executive Board and, depending on the situation, by the Board of Directors, in order to ensure independent transactions based on market conditions. These transactions are disclosed in the periodic financial statements and in the Reference Form. Complementarily, we follow the requirements of CVM Resolution 80/22. We rely on the Statutory Audit Committee (CAE), which is responsible for assessing, monitoring and recommending to the Board of Directors any correction or improvement to the Related-Party Transaction Policy, as well as the procedures to monitor potential conflicts of interest of the company's executive officers, managers and shareholders. As regards the protection of minority shareholders' interest, the Bylaws sets forth that the sale of control, either through a single operation or successive operations, must be contracted under the suspensive or resolutive condition that the acquirer undertakes to carry out a Public Tender Offer (OPA), aimed at the company's shares held by other shareholders, observing the conditions and deadlines provided for in the legislation and regulations in force as well as in the Novo Mercado Regulation so as to ensure them equal treatment with that given to the selling controlling shareholder. To ensure protection mechanisms for the CEO and executive officers, consistent with our Insurance Policy, we have hired a Directors' and Officers' Liability Insurance (D&O) policy, under customary market conditions. The insurance guarantees that management members are compensated for financial losses arising from claims related to wrongful acts caused to outsourced service providers during the regular exercise of their activities. Shareholding structure AES Corporation, one of the largest global energy companies, is our indirect controlling shareholder, holding 47.63% of our shares. Our shareholding structure is as follows: Shareholding structure of AES Brasil Controlling¹ Eletrobras BNDSESPar Others 6.77% 6.73% 38.88% 47.63% aes Brasil AES Operações Greenfield project² Cubico 113 AES Comercializadora 1 The AES Corporation indirect interest through AES Holdings Brasil (AHB) and AES Holdings Brasil II (AHB II). Includes the Capital increase through Goodwill Capitalization with the issue of 3,221,370 new shares that, on December 31, 2022, were temporarily held by AHB. After the operation was completed, in January 2023, 1,547,966 shares were transferred to BNDESPar, at the ratio and pursuant to the conditions of the Agreement on the Assignment of Rights entered into between AHB and BNDESPar. Therefore, by the end of January 2023, the Controlling Shareholder held 47.32% and BNDESPar 6.98% of the shares; 2 The corporate restructuring was completed in the fourth quarter of 2022; 3 Comprises the Araripe and Caetés Wind Power Complexes acquired by AES Brasil in November/2022. The Cassino Wind Power Complex is consolidated under AES Operações. 2022 Integrated Sustainability Report > Responsibility aes Brasil
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