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Investor Presentaiton

(b) Changes Opening balance for the year 2021 25,065 2020 19,755 New borrowing 4,414 11,772 Interest 1,395 1,314 (i) Refers to the business combination operation of indirect subsidiary St. Marys, as des- cribed in Notes 1.1 (o) and 1.1 (v). (ii) Refers to the curve value of the combined financial instruments designated as hedge accounting. Addition of borrowing fees, net of amortization 16 10 Fair value adjustment (53) 26 Foreign exchange variation 1,387 4,345 Payments interest (1,410) (1,263) Payments principal (6,779) (10,846) Effect of subsidiary included in consolidation (i) 523 Reclassification to liabilities related to assets held for sale (55) (c) New borrowing and amortizations Through the funding and prepayment of certain debts, the Company seeks to extend the average maturities, as well as to balance the exposure to different currencies for loans and financing against cash generation in these currencies. Adjustment through other comprehensive income (ii) 404 Gain on debt renegotiation Other Closing balance for the year 42 6 1 The main funding operations carried out during the year were as follows: 25,004 25,065 Date Feb-21 Mar-21 Mar-21 Mar-21 Company St Marys Cement Inc. Votorantim Cimentos S.A. Votorantim Cimentos N/NE S.A. Votorantim Cimentos S.A. Type Currency Syndicated loan/bilateral agreements Debentures CAD Principal (25) Principal BRL (107) Maturity Cost 2024 CDOR 03M +0.99% BRL (450) (450) 2026 CDI 1.45% Debentures CRI BRL (136) (136) 2033 IPCA + 4.4657% Debentures CRI BRL (264) (264) 2033 IPCA + 4.4657% Apr-21 St Marys Cement Inc. Syndicated loan/bilateral agreements CAD (60) (265) 2024 CDOR 03M + 0.99% Apr-21 St Marys Cement Inc. Syndicated loan/bilateral agreements USD (80) (432) 2024 LIBOR 03M + 0.99% May-21 Mineração Dardanelos Ltda BNDES BRL (160) (160) 2040 IPCA + 5.52% Jun-21 Mineração Dardanelos Ltda BNDES BRL (101) (101) 2040 IPCA + 5.52% Jun-21 Votorantim Cimentos S.A. Loans Law 4.131/1962 USD (50) (267) 2026 CDI + 1.50% Jul-21 Votorantim Cimentos S.A. Loans Law 4.131/1962 USD (50) (249) 2026 CDI + 1.50% Jul-21 Aug-21 Aug-21 Oct-21 Votorantim Cimentos EAA Inversiones S.L. Votorantim Cimentos EAA Inversiones S.L. Votorantim Cimentos EAA Inversiones S.L. Votorantim Cimentos S.A. Syndicated loan/bilateral agreements EUR (35) (215) 2026 EURIBOR 03M + 1.65% Syndicated loan/bilateral agreements EUR (40) (246) 2026 EURIBOR 06M +1.70% Syndicated loan/bilateral agreements EUR (50) (307) 2026 1.65% pré Debentures BRL (500) (500) 2028 CDI 1.55% Dec-21 Companhia Brasileira de Aluminio Debentures BRL (230) (230) 2029 CDI 1.55% 162 =
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