Treatment of the B3 Index Portfolios Due to the Merger Event of AES Brasil Energia S.A. (AESB) with Auren Energia S.A. (AURE)


Treatment of the B3 Index Portfolios Due to the Merger Event of AES Brasil Energia S.A. (AESB) with Auren Energia S.A. (AURE)
 
For the opening of the trading session on November 1, 2024, the adjustment procedures described below will be adopted, as per the Relevant Fact disclosed by the companies AURE and AESB on October 14, 2024.
 
1. In the portfolios of the IBRA (Brazil Broad-Based Index), IEEX (Electric Utilities Index), IGCT (Corporate Governance Trade Index), IGCX (Special Corporate Governance Stock Index), IGNM (Novo Mercado Corporate Governance Equity Index), ISEE (Corporate Sustainability Index), ITAG (Special Tag-Along Stock Index), SMLL (SmallCap Index), and UTIL (Public Utilities Index), the cash portion (R$1.1843883261) will be reinvested in the other assets of the portfolio with the necessary adjustment of the reducers. The shares of AESB3 will be excluded after the close of trading on October 31, 2024, at the price of the last transaction executed on B3. The respective theoretical quantity multiplied by the exchange factor (0.67498865568) will be added to the theoretical quantity of AURE3.
 
Thus, for the indices IBRA, IGCT, IGNM, ITAG, SMLL, and UTIL, the final quantity of AURE3 will be 505,767,755 shares; for the IEEX index, it will be 31,322 shares; for the IGCX index, it will be 1,011,535,510 shares; and for the ISEE index, it will be 950,550,884 shares, in accordance with its methodology.
 
Adjustment will not be made to the reducers as a result of the conversion of shares. Thus, there may be discrepancies between the closing values of these indices on October 31, 2024, and their values for the pre-opening on November 1, 2024.
 
2. In the portfolios of the IBBR (Bovespa B3 BR+ Index), IBEP (B3 Non-State-Owned Bovespa Index), IBLV (B3 Smart Low Volatility Bovespa Index), IBOV (Bovespa Index), IBXX (Brazil 100 Index), ICO2 (Carbon Efficient Index), and IDIV (Dividend Index), the theoretical quantity of AURE3 will not be changed, as defined in item 3.5, section IV of the B3 Index Definitions and Procedures Manual, available at www.b3.com.br, in Market Data and Indices, Indices, Broad Indices, Bovespa Index (Ibovespa B3), and will only be adjusted in the next periodic rebalancing.
 
3. For the purposes of periodic rebalancing, the treatment of historical data will involve the migration of 100% of the trading history from AESB3 to AURE3.
We emphasize that the reducers for all the indices above may be adjusted in the event of corporate actions occurring in the other assets that make up the portfolios.