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A VIA S.A. (“Companhia” ou “Via”) (B3: VIIA3; ADR: VIAYY) vem esclarecer aos seus acionistas e
ao mercado em geral acerca de eventos recentes ocorridos no setor no que se refere às operações
de risco sacado (convênio).
Todas essas operações estão registradas nas Demonstrações Financeiras da Companhia em con-
formidade com as normas internacionais de contabilidade.
Por fim, esclarecemos que as despesas de juros são registradas no resultado da Companhia como
despesa financeira.
VIA S.A. (“Company” or “Via”) (B3: VIIA3; ADR: VIAYY) hereby communicates to its shaerholders
and the market in general, relating to events recently made public in our industry as it relates to
Trade Accounts Payable – Agreement.
All such operations are registered in our Financial Statements and are in compliance with interna-
tionally accepted accounting standards.
Additionally, the Company discloses the amounts related to these operations in its Financial State-
ments as well as in all the quarterly and annual earnings materials.
As a reference, for the third quarter of 2022 we explain such operations in a specific line of our
Balance Sheet named Trade Accounts Payable – Agreement (Fornecedores Convênio) and under
our notes to interim financial information # 14.a., in which we describe the operation, including the
average interest rate incurred.
Finally, we clarify that interest expenses are registered as financial expenses in our Income State-
ment.