Entities included in the organization’s sustainability report

The information in the Sustainability Report encompasses Norte Energia S/A. In terms of time and operations said information coincides with the disclosure of the annual Financial Statements, which follow Brazilian accounting practices and include the standards of the Brazilian Securities and Exchange Commission (CVM), the guidelines of the Accounting Pronouncements Committee and the international financial reporting standards (“IFRS”), issued by the International Accounting Standards Board (IASB), audited by Ernst & Young.