🧾 What This Document Is

This is not the Form 3 filing itself, but an attached Power of Attorney (POA). Think of it as a legal permission slip. It’s filed with the SEC to publicly show that Rodrigo Rossi Monari has officially authorized someone else to handle his required SEC filings for Telefônica Brasil. The main Form 3, which would list his initial holdings of company stock, is likely filed under this same authority.

👥 The Key Players

• The Principal (The Boss): Rodrigo Rossi Monari. He is a reporting person (likely a director or executive) who is required by law to disclose his company stock holdings and transactions to the SEC.
• The Attorney-in-Fact (The Authorized Agent): Tatiana Cardoso Anicet. She is a Brazilian professional (a business administrator) with a professional address at Engenheiro Luiz Carlos Berrini Avenue, 1376, São Paulo. She is now legally empowered to act on Mr. Monari's behalf for these specific SEC matters.

🔑 What The Power Grants

This POA gives Tatiana Anicet very specific, broad powers. In simple terms, she can:

• 🔐 Manage SEC Access: Get and maintain the login credentials (like passwords and codes) for Mr. Monari's EDGAR account, the SEC's online filing system.
• 📄 File the Reports: Sign and file the critical Forms 3, 4, and 5 on his behalf. Form 3 is the initial ownership report, Form 4 reports changes (like buying or selling stock), and Form 5 is an annual summary.
• 🛠️ Administer the Account: Act as the full administrator for his EDGAR account—this includes managing other users, updating security, and being the main point of contact with the SEC.

⚖️ Legal Boundaries & Duration

This is a serious legal delegation, but it has clear limits.

• 👉 Key Limitation: The document explicitly states that neither Ms. Anicet nor the company (Telefônica Brasil) is taking on Mr. Monari's personal legal responsibility to comply with SEC rules. The ultimate burden stays with him.
• 📅 How Long It Lasts: This POA is effective until Mr. Monari is no longer legally required to file these reports for Telefônica Brasil, or until he formally revokes it in writing.

🏢 Why This Matters for Telefônica Brasil (VIV)

This is a routine but important corporate governance filing. It signals:

• Compliance & Process: The company ensures its insiders have the proper mechanisms to meet their legal disclosure obligations, which is crucial for market transparency.
• Operational Efficiency: It allows key executives to delegate administrative tasks without missing strict SEC filing deadlines, preventing potential penalties for late or missed reports.

📅 Key Date

This Power of Attorney was executed on April 2, 2026.

🧠 The Analogy

Giving someone a Power of Attorney for SEC filings is like giving a trusted family member full access and instructions to manage your online tax account. They can log in, update information, and file the necessary forms on your behalf, but you are still ultimately responsible for the accuracy of what gets submitted.

🧩 Final Takeaway

This filing is a procedural tool that shows executive Rodrigo Rossi Monari has officially delegated the task of managing his SEC stock ownership filings to an agent, Tatiana Anicet, ensuring his compliance with financial disclosure rules continues smoothly.