Sarbanes-Oxley Act

Since 2006, Cemig has annually certified the adequacy of its internal control system related to the preparation of financial reports and the procedures for the disclosure of corporate information and material facts. The assessment of these controls is conducted by both management and independent auditors, in compliance with the requirements of the U.S. Securities and Exchange Commission (SEC), the federal agency responsible for regulating and enforcing the rules of the U.S. capital markets.

The certification process of the internal control system related to financial reporting and disclosure procedures includes the evaluation of key risks and their respective controls, with the objective of providing reasonable assurance that the financial statements of the Company and its subsidiaries are recorded, processed, and disclosed in accordance with the standards, deadlines, and reporting requirements established by the SEC.

This process enables the review of the Company’s key business processes and the validation of both the design and operating effectiveness of internal controls related to financial reporting and the disclosure of corporate information and material events. The results of these assessments have demonstrated that the Company’s internal controls are effective, enabling Management to issue a conclusion regarding the effectiveness of internal control over financial reporting.