Risk Factors

The Funds’ investments are subject to risks inherent to the concentration of the portfolio, liquidity and related to the nature of the business carried out by the Invested Companies. Thus, when making the investment decision, the investor must be aware of the risks involved, assuming on his own account the equity losses that may occasionally occur.

Below is a summary of the main risks to which the Funds are subject:

I – Operational Risk of Invested Companies

As it is an investment characterized by participation in the Invested Companies, all the operational risks that each of the Invested Companies incur, during the existence of the Funds, are also operational risks of the Fund, since the performance of the Fund results from the result obtained in the activities of said companies.

II – Legal Risk

It is the risk linked to the possibility of legal interference in the projects of the Invested Companies that negatively impact the performance of each one of them, reflecting negatively on the Funds’ equity. Another legal risk addressed is related to administrative and judicial demands that may be made against the Invested Companies, which may result in liability for the payment of indemnities for expropriations, losses to private properties and environmental damage, among others.

III – Market Risk

It is the risk linked to the possibility of changes in the interest rate or the price of assets. This variation in the value of assets is passed on to the value of the Quota and, consequently, to the Funds’ profitability, which may generate low appreciation or overvaluation of assets. Another form of risk incurred by the Funds relates to general economic conditions, both national and international, which in turn can affect both the level of exchange and interest rates and the prices of securities in general. Such jitters in market conditions impact the expectations of economic agents, generating consequences on the assets that make up the Funds’ portfolio.

IV – Liquidity Risk

The assets that compose, and that will compose, the Funds’ portfolio may go through periods of lower volume of business in their markets, making it difficult to execute buy / sell orders, impacting the formation of the prices of these assets.

V – Credit Risk

The securities and other assets that make up the portfolio or that come to integrate the Fund’s portfolio are subject to the credit risk of the Federal Government, institutions or companies that issue them. Credit risk refers to the possibility of not receiving interest and / or principal from the bonds / securities that make up or that will integrate the Fund’s portfolio.

VI – Concentration Risk

It consists of the risk of the Funds investing 100% (one hundred percent) of the Shareholders’ Equity in assets of the same Invested Company.

VII – Restrictions on Redemption and Amortization of Quotas and Reduced Liquidity

The Funds are constituted in the form of a closed condominium and, therefore, only allow the redemption of their Quotas at the end of the duration of the Funds. The distribution of results and the amortization of Quotas will be carried out in accordance with the rules provided for in the Fund’s Regulations, in compliance with the Investment Committee guidelines.

If Shareholders wish to dispose of their investments in the Funds, they may sell their Shares on the secondary market. Considering that the investment in Investment Fund Quotas is a new product, the secondary market for trading such Quotas has low liquidity, and there is no guarantee that the Quotaholders will be able to dispose of their Quotas at the desired price and at the desired time.

VIII – Ownership of Quotas versus Ownership of Securities

Although the Funds Portfolio is constituted, predominantly, by the Securities issued by the Invested Companies, the ownership of the Quotas does not confer on the Quotaholders the direct ownership of such Securities. Shareholders’ rights are exercised over all the assets of the Portfolio in a non-individualized manner, in proportion to the number of Quotas it holds in the Funds.

IX – Non-Realization of Investment by the Funds

The Funds’ investments are considered to be long-term and the return on investment in the Invested Companies may not be consistent with that expected by the Shareholder. There is no guarantee that the investments intended by the Funds are available at the time and in an amount that is convenient or desirable to satisfy their investment policies, which may result in smaller investments or even failure to make them.

X – No Profitability Guarantee

The verification of past profitability in any investment fund in market shares or in the Funds does not guarantee future profitability. In addition, the investment of funds from the Funds in the Invested Companies that present risks related to the ability to generate revenues and pay their obligations does not allow any secure profitability parameter to be determined for the Funds.

The investments made in the Fund and the Fund are not guaranteed by the Administrator, by any insurance mechanism or by the Credit Guarantee Fund – FGC, and there may even be a total loss of the funds’ equity and, consequently, of the capital invested by the Shareholders.

XI – Risk Related to Macroeconomic Factors

The Fund is subject to the effects of the economic policy practiced by the Federal Government and other exogenous variables, such as the occurrence, in Brazil or abroad, of extraordinary facts or special market situations, or even of events of a political, economic, financial or regulatory framework that significantly influences the Brazilian financial and capital markets. Measures by the Brazilian government to control inflation and implement its economic and monetary policies have, in the recent past, involved changes in interest rates, currency devaluation, exchange control, tariff control, legislative changes, among others.

These policies, as well as other macroeconomic conditions, have significantly impacted the economy and the national capital market. The adoption of measures that may result in currency fluctuation, indexation of the economy, price instability, increase in interest rates or influence the current fiscal policy may impact the Fund’s business.

In addition, the Federal Government, the Central Bank of Brazil and other competent bodies may make changes in the regulation of the sectors in which the Invested Companies operate or in the financial assets and securities included in the Funds Portfolio, or even others related to the Funds themselves, the which may affect the profitability of the Funds. There is also the risk of changes in Government policies that may affect financial flows, such as: prohibition, delays, interruption and embargo; changing government and state priorities; political pressures; revocation of licenses; unilateral measures (e.g. breach of contract); expropriation.

XII – Financial Risk – exchange rate, inflation, fluctuation in interest rates

Even if the projects are technologically good, are completed and are operating satisfactorily, there is a risk that the demand for the products or services will not be sufficient to generate the necessary revenue to cover the operational costs and debt service of the projects, and still offer a fair rate of return to investors.

XIII – Economic Risk

Even if the projects are technologically good, are completed and are operating satisfactorily, there is a risk that the demand for the products or services will not be sufficient to generate the necessary revenue to cover the operational costs and debt service of the projects, and still offer a fair rate of return to investors.

XIV – Environmental Risk

The Funds are subject to any and all events or measures not considered in previous environmental studies that, directly or indirectly, result in an impact on the environment or the project, such as: prohibitions, delays and interruptions; failure to meet environmental requirements; appearance of additional environmental requirements not foreseen in the LI (installation) and LO (operation) phases; faults in the survey of Fauna and Flora; and flaws in the environmental execution plan.

XV – Geological Risk

It consists in the appearance, mainly during the construction and / or commissioning phase, of geological occurrences, not detected in previous studies, which make excavations more expensive or unviable (in soil, in underground rock, in open rock), installations equipment and the execution of civil works. Incomplete geophysical and survey studies are the most frequent causes of the occurrence of geological risk.

XVI – Archaeological Risk

The archaeological risk consists in the discovery of fossils and / or archaeological sites not detected during the analysis of the subsoil, which can prevent or delay the execution of the works or, even, require alterations in the Projects.

XVII – Completeness Risk – Completion

The Funds and the Invested Companies are subject to any type of delay / impediment that affects the deadline for completion of the Projects. They are directly related to this: implementation costs above those forecast – cost overruns; compliance with the physical schedule; failures in project design; bankruptcy or the occurrence of serious problems with the manufacturer and / or suppliers.

XVIII – Operational Performance, Operation and Maintenance Risk

These risks occur when productivity does not reach the expected levels, compromising cash generation and the fulfillment of contracts. The origin of these risks may be: failure in the designs of the selected equipment; specification errors; use of new technology not properly tested; inadequate operation and maintenance planning.

XIX – Supply Risk

In the case of hydroelectric plants there is a risk of water scarcity, and for thermal plants there is a risk of insufficient fuel supply. In the case of biomass, risk mitigation comes through the form of contract adopted, the most common in Brazil, supply-or-pay, which obliges the raw material supplier to deliver the necessary quantities of raw material specified in the contract or make payments to the project entity that are sufficient to pay the debt services.

In the case of hydroelectric plants, the recommendation to mitigate this risk is to adhere to the MRE – Energy Reallocation Mechanism. In the case of wind generation, reserve energy auctions establish their own protection mechanisms against the variation in the production of commercialized energy, based on annual and four-year accounting systems, with the generation agent being fully mitigated against losses in the case of generation between 90% and 130%, and partially protected for higher volatilities.

Shareholders assume all risks arising from the investment policy adopted by the Funds, aware of the possibility of carrying out operations that put the Funds’ equity at risk and when entering the Funds, expressly declare that they are aware of these risks, including the possibility of total loss investments and the existence of negative equity in the Funds and, in this case, the need to make additional contributions of funds to the Funds, such declaration being included in the Investment Commitment and the Subscription Bulletin.