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Investor Presentaiton

PANORAMA OF THE PRIVATE SECTOR'S PARTICIPATION IN SANITATION 2021 Proof of economic capacity A NEW SOCIAL AND ECONOMIC FRONTIER FOR BRAZIL Update of Decree 7,217/10 Another relevant standard to complement the regulation of the new sanitation frame- work is Decree 10,710/21. Published last May 31, it establishes the methodology for proving the economic and financial capac- ity of drinking water supply and/or sewage service operators to meet the universaliza- tion targets of the new legal framework for sanitation. All operators who provide their services based on pro- gramme contracts (Govern- ment operators), and provid- ers who have been through a tender process (private operators), and shall include targets for universalisation, shall prove their economic and financial capacity. In a first phase, an accounting analysis is performed, studying the financial situation of the company, based on the company's balance sheets for the last five years, tak- ing into account factors such as assets, li- abilities, income, and investment capacity, among others. The deadline for handing over the doc- uments for this first phase ends at the end of this year. By 31 March 2022 at the latest, the local regulatory agency must make a decision about the effectiveness of this documentary proof of satisfactory financial health. After this first filter, the companies must then show that they are able to finance and/ or pay the costs of future ventures, either using their own resources or using funds obtained through a financial institution. It shall also be necessary to come up with a feasibility study for universalisation and a plan for capture of investments so the tar- gets may be achieved. In this second phase, it shall be possible to apply regionalisation to contracts of con- cession and establish Special Purpose En- tities (SPEs) that are solid enough to take on the projects as established. One possi- bility is the establishment of closer partner- ships between public and private. The time frame for this second proof expires at the end of 2022. Decree 7,217, published on 21 June 2010, regulates Law 11,445/2007 and refers to the previous wording of the law. As the New Milestone for Sanitation has profoundly overhauled the legislation for the sector, the text that regulates it must also be updated. There are still some complementary reg- ulations: rules for interruption of services, the relationship of sanitation services with water resources, planning, reference stan- dards, social control, conditions of con- tracts' validity, among others. Other decrees of the legal framework of the milestone Created shortly after publication of Law 14,026/2020, through Executive Decree 10,430 of 20 July 2020, the CISB (Inter-min- isterial Committee on Environmental San- itation) has the aim of implementing the federal sanitation policy, articulating pub- lic agencies and state financial entities in development actions for the sector. One of the committee's tasks is to define the allo- cation of Federal resources for sanitation. The Committee is chaired by the Minister of Regional Development, and includes the Ministry of Economy, Civil Chief of Staff, and the sectors of Health, Environment and Tourism. 22 23
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