Slide 1: Annual Report of Vale's Audit and Risk Committee - fiscal year 2025
VALE Annual Report of Vale's Audit and Risk Committee - fiscal year
Slide 2: Summary
Summary Annual Report of Vale’s Audit and Risk Committee Committee creation date Committee composition and structure Committee main duties and responsibilities Quantitative analysis and average duration of meetings Key themes ofthe Committee's meetings in 2025 .... Periodic interaction with the ‘Aud
Slide 3: Committee creation date, composition and structure
VALE | Annual Report of Vale's Audit and Risk Committee — fiscal year 2025, «ap Committee creation date Vale’s Audit Committee was created on March 24, 2020 and was renamed the Audit and Risk Committee ((CARE” or “Committee’) after Vale's Extraordinary General Meeting held on December 21, 2022 ("EGM
Slide 4: Committee main duties and responsibilities
YALE | Annual Report of Vales Audit and Rsk Committee — fiscal year 2025 Committee main duties and responsibilities Vale's Audit and Risk Committee is an advisory body to the Board of Directors, whose objectives are to supervise the quality and integrity of financial reports, adherence to legal, sta
Slide 5: The Committee's work plan in 2025
YALE | Annual Report of Vales Audit and Rsk Committee — fiscal year 2025 up the Audit and Compliance Department. Information on the complaints received, their address and their results. The status of the internal Audit work to cover the priority topics and risks of Vale's integrated Risk Map, as wel
Slide 6: Internal controls and risk management activities
YALE | Annual Report of Vales Audit and Rsk Committee — fiscal year 2025 + Monitoring of the application of the Conduct Deviation Management Policy with the Audit and Compliance Board; + Verification of the performance of the Audit and Compliance Officer in 2025 and establishment of goals for 2026,
Slide 7: Key findings and recommendations in 2025
‘YALE |Annual Report of Valés audit and Risk Committee — fiscal year 2025 + Suggestions for technical improvements, notably in the clarity, depth and level of transparency of the information in Vale's reports, + Greater detail in the explanatory notes in relation te contingencies, provisions, litiga
Slide 8: Final Considerations and Key Committee Activities for 2026
YVALE | Annus Report of Vale's Audit and Risk Committee ~ fiscal year 2025 «ap Final Considerations and Key Committee Activities for 2026 Oversee the quality and integrity of financial reporting ‘Analysis of the work of independent auditors Evaluation of standards and policies Supervision of risk. m
Slide 9: Approach for 2026
VALE | Annual Report of Vale's Audit and Risk Committee — fiscal year 2025 qa> ‘Approach for 2026 + Continuously monitor and strengthen the effectiveness of internal control systems and integrated risk management, with a focus on materiality and prevention. + Monitor the priority risks mapped for 20
Slide 10: Signatures
Signatures Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Vale S.A. (Registrant) By: /s/ Thiago Lofiego Date: March 17, 2026 Director of Investor Relations