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ARTICLE · 27 FEBRUARY 2015

Statement Of Brazilian Funds Located Overseas - CBE

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In accordance with Circular No. 3.624 of 2013 of Brazilian Central Bank, the return related to December 31th , 2014 must be submitted between February 18th and April 06th 2015.

BrazilTax
Ivan Tauil
Ivan Tauil
Roberta Caneca
Roberta Caneca
Eduardo Maccari Telles
Eduardo Maccari Telles
Carolina Bottino
Carolina Bottino
Celso Grisi
Celso Grisi
MôNica Albuquerque
MôNica Albuquerque
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According to Resolution No. 3.854 of 2010 published by the Brazilian Central Bank, individuals and legal entities resident, domiciled or headquartered in Brazil who possess an amount equal or greater than US$ 100,000.00 (one hundred thousand US Dollars) in assets and rights located overseas are obliged to present a Return to Brazilian Central Bank named "Declaração de Capitais Brasileiros no Exterior (CBE)".

In accordance with Circular No. 3.624 of 2013 of Brazilian Central Bank, the return related to December 31th , 2014 must be submitted between February 18th and April 06th 2015.

If the assets and rights located overseas are equal or greater than US$ 100,000,000.00 (one hundred million US dollars), the return must also be filed quarterly, within the following periods:

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