Audit with specific purpose (spin-off, merger, incorporation, capital increase)

To achieve the desired objectives, actions will be analyzed and carried out, comprising:

- establishment of adequate values;

- adoption of legal procedures to carry out the operations that may be necessary to achieve the final objective, including valuation of net holdings, at book or market values, as the case may be;

- explanation and discussion with the Administration about the content and scope of the proposals, their patrimonial, tax and accounting reflexes.

- preparation of formalization documents, such as: contractual amendments, justification protocols, appraisal reports, social contracts, and all other documents that are necessary to formalize the intended operation.

- guidance to accounting regarding the accounting procedures to be adopted.