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Investor Presentaiton

(i) Civil class action - Violation of economic order In January 2012, the State Public Ministry of Rio Grande do Norte (MPE/ RN) filed a Public Civil Action (ACP) against the subsidiary VCSA, five other cement companies and entities representing the cement and concrete industry, for alleged violation of Brazilian competition law, based on a tech- nical note from the Secretariat of Economic Law (SDE) of 2011. MPE/RN made the following generic requests: (1) collective pain and suffe- ring of R$5,600 (corrected until January 2012), with solidarity between the defendants, to the National Fund for Diffuse Rights; (2) homogeneous in- dividual property damage to consumers equivalent to 10% of the amounts paid for cement or concrete purchased by consumers of brands negotiated by the defendants between 2002 and 2006, for settlement and individual collection by each consumer; (3) a fine of 1% to 30% of the gross income of the last fiscal year, not less than the supposed benefits (art. 23, 1, Law no 8,884/1994); and (4) other requests, including: (4.i) prohibition, for a period of at least five years, from obtaining financing from governmental financial institutions or from participating in bidding processes by the federal, state or municipal, government entities or agencies; and (4.ii) determination not to grant federal taxes in installments and cancellation of tax incentives or public subsidies. In September 2021, the preliminaries raised by the defendants were re- jected. The production of expertise was also determined, establishing that the burden of proving the damage is on the MPE/RN. At the moment, the appeals against the decision that rejected the preliminaries are awaiting judgment. There has not yet been an appointment of a judicial expert. (ii) Administrative Proceedings by SDE, currently CADE (Brazilian antitrust agency) In 2006, SDE initiated an investigation that culminated in the initiation of an administrative proceeding (PA) against several companies in the cement sector in Brazil, including the subsidiary VCSA, based on alleged anti-com- petitive practices, including the formation of a cartel with other compa- nies to fix prices and quantities of products. In January 2011, a technical note was issued by SDE and after the investigation phase was completed, in July 2015, CADE reached the final terms of its decision, determining the following sanctions, among others, to the subsidiary VCSA: (1) fine of approximately BRL 1,564 (20% of gross annual sales in 2016, based on Law No. 12,529/11); (2) several structural penalties, in short: (2.i) sale of all its equity interests in other cement companies and concrete companies in Brazil, (2.ii) sale of 20% of its installed capacity of concreting services in the Brazil, in relevant markets where subsidiary VCSA has more than one concrete plant and (2.iii) sale of a specific cement asset, which, in CADE's opinion, was directly related to the alleged anti-competitive practice; (3) other penalties which, in summary, include: (3.i) the prohibition of carrying out acts of concentration for a period of five years in the cement (among the convicted companies) and concrete (any act) markets and association (among the condemned companies) for greenfield projects in the cement, slag and concrete sectors; (3.ii) the prohibition of contracting with official financial institutions in the case of lines of credit subsidized by public pro- grams or resources; (3.iii) recommendation to the Federal Revenue not to grant federal tax installments or cancel, in whole or in part, tax incentives or public subsidies already granted. In October 2015, the subsidiary VCSA filed an ordinary action to annul (annulment action) the decision under the PA or, at least, to reduce the penalties applied. At the end of November 2015, an injunction was granted to suspend the effects of the decision in the PA, preventing CADE from demanding compliance with the obligations until judgment on the merits of the annulment action. CADE was summoned and presented its defense, while the subsidiary VCSA presented its reply in November 2016. Expert economic evidence was granted and, in May 2021, the judicial expert's re- port was presented. In November 2021, the parties presented their manifestation and technical opinion in relation to the expert report. At the moment, the decision of the court of first degree is awaited. The subsidiary VCSA classified the probabi- = 174
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