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Investor Presentaiton

(e) Incident at the collecting substation of the jointly controlled company VTRM Energia Participações S.A. (VTRM) On February 12, 2021, an incident at the collecting substation that links the companies in the Ventos do Araripe III complex, formed by wind far- ms belonging to the jointly controlled VTRM, caused the remaining power transformer to be disconnected from this substation. This caused a com- plete interruption in the flow of power generation from the complex, since the other transformer was out of operation due to an accident in June 2020. The park returned to commercial operation on April 29, 2021, the final date of the repair of the transformer that had been out of operation since June 2020. In the interim, while there is only one transformer, the generation of the park will be limited. Concerning the second incident, VTRM Management contacted the manu- facturer of the transformer and the main companies in the sector to obtain an opinion on the feasibility of the transformer's repair or need for replace- ment, and, due to a favorable opinion on the likelihood of successful repair, proceeded with its repair. The interruption in the flow of power generation from the complex should be reflected in the provision for annual reimbursement that the companies calculate on a monthly basis due to the effective generation of energy, with a consequent reduction in the net revenue of the companies, until the situation is normalized. This impact has been minimized due to the insurance policy that the subsidiaries have for the main risks associated with the assets, including da- mage to transformers, with coverage for material damages and loss of profits. During 2021, the subsidiary Votorantim Geração de Energia S.A. (VGE) discussed with the insurer the assumptions involved in calculating the in- demnity for claims and submitted its claim for evaluation. With regard to the first claim, the insurer signaled in August 2021 that the total indemnity amount will be around R$53 (R$ 5 for material damages and R$ 48 for loss of profits). On December 28, 2021, R$ 5 was received through the subsidiary of VTRM, Ventos de Santo Augusto, and R$ 46 through the subsidiary VTRM, there is still an outstanding amount of R$ 2, which will be paid in the first quarter of 2022. (f) Issue of Certificates of Real Estate Receivables (CRI) - Votorantim Cimentos S.A. (VCSA) On February 15, 2021, through RB Capital Companhia de Securitização, the subsidiary VCSA and the indirect subsidiary Votorantim Cimentos N/NE S.A. (VCNNE) issued Certificates of Real Estate Receivables (CRI) in the Brazilian capital market, amounting to R$ 400, maturing in 2033. The subsidiary VCSA and the indirect subsidiary VCNNE contracted a forward derivative financial instrument (swap) which aims to exchange the exposure of the floating IPCA+ rate to floating rate CDI +. (g) 12th issue of debentures by VCSA In 2021, the subsidiary VCSA and indirect subsidiary VCNNE amortized their debentures maturing in 2023 and 2024, amounting to R$ 1,570, with emphasis on: (i) VCSA fully amortized its 2nd public issue of debentures in the amount of R$ 800; (ii) VCSA partially amortized its 6th and 8th public issuances of debentures in the amount of R$ 207 and R$ 113, respectively; and (iii) VCNNE fully amortized its 1st public issue of debentures in the amount of R$ 450. On the other hand, the subsidiary VCSA raised the aggregate amount of R$950 through its 12th and 13th public issuances of debentures, with res- tricted placement efforts, maturing in 2026 and 2028, respectively. (h) Approval of dividend distribution - VCSA At the Extraordinary General Meetings of the subsidiary VCSA, held on February 25, 2021 and August 18, 2021, the shareholders approved the distribution of dividends in amount of R$ 345 and R$ 316, respectively, totaling R$ 661. All of these dividends were paid in the period together with the mandatory minimum dividends for the year ended December 31, 2020 in the amount of R$ 85. = 112
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