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Investor Presentaiton

(a) Breakdown and changes 2021 2020 Contracts, Rights over natural resources Goodwill customer Hydrological Asset Use of relationships retirement public and renegotiation obligation assets agreements risk (ii) Software Rights over trademarks and patents Other Total Total Opening balance for the year Cost Accumulated amortization Net opening balance for the year Additions Disposals 13,078 (7,022) 6,579 535 540 (208) (236) 403 (318) 770 86 (563) (57) 1,639 (632) 23,630 19,391 (9,036) (6,108) 6,056 6,579 327 304 85 207 29 1,007 14,594 13,283 179 257 4 222 448 4 1,114 22 (1) (11) (2) (2) (16) (25) Amortization and depletion (474) (23) (18) (35) (14) (79) (1) (13) (657) (550) Foreign exchange variation. 430 382 10 3 2 62 889 3,369 Effect of subsidiaries included in consolidation (i) 245 (26) 93 257 1 37 607 6 Impairment Changes in the interest rate Reclassification of assets classified as held for sale (1) (32) (5) (32) (1,898) (13) (6) Transfers (iii) 65 56 89 210 400 Closing balance for the year 6,499 7,181 374 508 310 434 189 28 Cost 15,468 7,181 611 776 711 448 847 88 Accumulated amortization Net closing balance for the year (8,969) (237) (268) (401) (14) (658) (60) 1,180 16,703 14,594 1,212 27,342 23,630 (32) (10,639) (9,036) 6,499 7,181 374 508 310 434 189 28 1,180 16,703 14,594 Average annual amortization and depletion rates - % 5 7 7 (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) As a result of the application of Law No. 14,052/2020, the Company and its subsidia- ries recognized an increase in the gross amount of R$ 448 referring to the renegotia- tion of risk hydrological power generation, through the extension of the term of the concession right of the plants, as detailed in note 1.1 (I). (iii) (Transfers include the reclassification of Works in progress in the group of property, plant and equipment to Softwares, Rights over natural resources and Other in the group of intangible assets. 157 20 =
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