$) Ernesto dos Santos For the restatement of amounts denominated in Brazilian currency before the Real Plan (U.S. $), two steps are required: 1. Correct the amount of the price index more appropriate. Check our database 2. Convert the amount of corrected for cur rency effect (U.S. $). Let the first step, find the current monetary level in th e occasion of the launch of value that we have to upgrade. Follow the table belo w: Formula for MS-EXCEL, where X is the amount to be converted = (X/1000 ^ 5) / 275 0 Do the division of the sum of (2.750. Cruzeiro (Cr $) (fro m 01/10 / 1942 to 01/31/1967) for Real (BRL). = (X/1000 ^ 4) / 2750 Do the divis ion of the sum of (2.750. Cruise-New ($ NCR) the Cruzeiro (Cr $) (from 01/02/1967 until 02/1986) for Real (R $). = (X/1000 ^ 3) / 2750 Do the di vision of the sum of (2.750.000.000.000) Crusader (CZ $) (from 03/1986 to 01/198 9) for Real (BRL). = (X/1000 ^ 2) / 2750 Make room for the amount (2.75 billion) Cross-New ($ NCZ) and Cruzeiro (Cr $) (02/1989 to 07/1993) for Real (BRL). = (X /1000) / 2750 Make room for the amount (2.75 million) Cruzeiro Real (CR $) (08/1 993 to 06/1994) for Real (BRL). = (X/2750) Old Standard for Real Money (U.S. $): milreis (until October 1942) to Real (BRL) . Make the division of the sum of (2750) However, not enough to convert amounts denominated in legacy currencies to the p revailing currency, such amount shall be corrected by a price index appropriate to the parity of purchasing power of currency is maintained. Let's develop an ex ample (very simple), made in EXCEL spreadsheet to show the steps in detail: at t he end of 1984, as a Christmas present, Grandma presented the grandson of Cr $ 1 00,000.00 (one hundred thousand dollars). What would be the equivalent 15 years later (December 1999)? The birthday month will help us so we can count on the cu mulative inflation in future years for our calculations, using the CPI as FIPE p rice index period, we have: IPC / CORRECTION PIPE CONVERSION Annual% Cr $ 100,000.00 228.22 328,220.00 551,6 72.18 68.08 367.13 891.67 2,577,026.24 25,555,596.07 443,606,814.42 1635.85 1639 , 08 7.714.677.388,16 458.61 43.094.959.357,99 1.129,45 529.830.977.826,78 2.490 ,99 13.727.867.652.394,00 941,25142.941.421.930.552,00 23,17176.060.949.391.861, 00 10,04193.737.468.710.804,00 4,83203.094.988.449.536,00 -1,79199.459.588.156.2 89,00 8,64216.692.896.572.993,00 R $ 78.80 Dez/84 Dez/85 Dez/86 Dez/87 Dez/88 Dez/89 Dez/90 Dez/91 Dez/92 Dez/93 Dez/94 Dez /95 Dez/96 Dez/97 Dec/98 Dec/99 So, with a cumulative inflation of 216.692.896.473% by December 1999 corrected t he amount of $ 100,000.00 Cr becomes a staggering $ Cr 216,692,896,572,993.00 which becomes converted into reais R $ 78.80. In this ins tance there is no interest rate applied, no amount of initial capitalization, on ly the monetary value presented to the "grandchild" to present value. This text is a basic example, but if you have no familiarity with the application of these price indices, mathematical operations or even spreadsheets, please consult a p rofessional who can assist you to ensure that technical flaws are not going to p ut in risk their assets or even their judicial labors. We are ready to help lawyers and other professionals, with the provision of Tech nical Assistance Economic and Financial Expert, requiring a memorial of calculat ion with corrected values, increased or no interest on arrears in cases involvin g: contract review; alimony; Rent, review of outstanding balance on credit cards ; readjustments of savings (Plano Bresser, Summer Plan, Collor Plan), evaluation

of policies and bonds, economic and financial analysis as a more elaborate revi ew of funding (SFH; Leasing and others) . Ernesto dos Santos 10/09/2008