15. Mathematical Provisions – PREVI Futuro Benefit Plan

These amounts were obtained based on the following Funding Plan:

The PREVI Futuro Plan is composed of two parts: Part I is structured as a Defined Benefit, while Part II as Variable Contribution.

The mandatory participant and sponsor contributions are equal and correspond to 7% of the participation wage.

Part I (relative to the risks of active participant disability and death) had its rate fixed at 0.61% incurring on the participant’s participation wage, with an equal percentage credited by the sponsors.

Part II (relative to the scheduled Monthly Retirement Income, Anticipated Monthly Retirement Income, and Monthly Income from the Pension for Death derived from the Retirement and Anticipated Retirement Incomes) was fixed at 6.39% incurring on the participant’s participation wage, with an equal percentage credited by the sponsors.