Investor Presentaiton

SPIC BRASIL About SPIC Brasil Our energy comes from multiple sources Vision-driven progress Safety is the foundation of care GRI Summary 116 GRI CONTENT INDEX Statement of use GRI 1 used GRI STANDARD / DISCLOSURE LOCATION OTHER SOURCE GENERAL DISCLOSURES GRI 2: General Disclosures 2021 2-1 Organizational details 8 3,9 SPIC Brasil has developed its report in accordance with the GRI Standards for the period from January 01 to December 31, 2022. GRI 1: Foundation 2021 2-2 Entities included in the organization's sustainability reporting SPIC Brasil All entities consolidated in SPIC Brasil are entirely owned by it, except for HPP São Simão, in which its hold a noncontrolling interest (49% - non-controlling). The information is presented in the consolidated Statement of Financial Position under 'Non-controlling interests'. Pacific Hydro Brasil - Panati Holding has a noncontrolling interest of 30%, Marangatu Holding has a noncontrolling interest of 30%, and Energia Limpa has a noncontrolling interest of 10.10%. All other companies under Pacific Hydro Brasil are 100% owned by it. Panati Holding and Marangatu Holding do not have noncontrolling shareholders. Whenever operations such as mergers, acquisitions and disposals of entities occur, the information is disclosed in Notes to the Financial Statements and presented according to the guidelines of the Accounting Pronouncements Committee (CPC) and approved by an independent audit. Pacific Hydro Brasil - In 2022 Panati and Marangatu were acquired. This information will be disclosed in the Financial Statements of Pacific Hydro Brasil and SPIC Brasil in the Note Business Combination. Companies with an independent auditor's opinion and published Statement of Financial Position, whether in physical/electronic newspaper or in the Results Center (electronically only): SPIC Brasil, Panati Holding, Marangatu Holding. Company with independent auditor's opinion, but without Statement of Financial Position published in a newspaper or Results Center: Pacific Hydro Brasil. OMISSION REQUIREMENT(S) REASON EXPLANATION OMITTED

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