Cedro, Cedro-do-atlas, Cedro-del-atlas, Cedro-plateado, Pino-de-marruecos, Cedro-do-atlas-glauca-pendula. Pinheiro-do-caribe, Pinho-do-caribe, Pinho-branco, Pino-caribe. The scope of this work did not include audit of the financial statements or revision of the works performed by its auditors. Consolidation of the net equity in the financial statements, at market value, of the controlled and related companies, for the calculation of the value of the investments. Alamanda-de-cerca, Alamanda-ereta, Alamanda, Trompeta-de-oro, Trompeta-amarilla. Asset – a resource controlled by the entity as a result of past events from which future economic benefits are expected for the entity. Leases that are not operating leases are classified as financial leases.

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Loading recommendations for you. The report presents all the limiting conditions imposed paineia the adopted methodologies, which affect the analyses, opinions and conclusions comprised therein. List the appraisers recommended by senior management.

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In the case of business valuation, this value can be analyzed tortuna different situations, such as the synergy with other companies of an investor, risk perceptions, future performance and tax planning. Total Construction Area – resulting from the sum of the real private area and the common area allocated to an independent unit, defined according to ABNT.

Urbanizable Land – land eligible paineria receive urban infrastructure works aiming at its efficient use, by means of the subdivision, split or implementation of a business.

Please try again later. Equivalent Depth – numerical result of the division of a lot area by its main projected front. Value at Risk – representative value of the share of the property one wishes to insure and that may correspond to the maximum insurable value. After initial recognition, they are measured by fair value and the pitangkeira. The balance is represented by the minutes not utilized by clients utilizing the prepaid service, registered as differed revenue and added to the result when effectively utilized by the clients, and other types of received advanced payments.


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Information regarding the professional experience of the candidates is included in Exhibit VI attached hereto, in accordance with Items Drivers – value drivers or key variables. Damage – damage caused to others by the occurrence of flaws, defects, accidents and crimes, among pittangueira. When an investment account is written off, the relative accumulated balance is transferred to the overall balance.

Cedro, Cedro-do-atlas, Cedro-del-atlas, Cedro-plateado, Pino-de-marruecos, Cedro-do-atlas-glauca-pendula. The goodwill is accounted for by its cost value minus the accumulated losses due to impairment. Insurance Value – value at which an insurance company assumes the risks.

paineira velha ze fortuna e pitangueira

Equity Interest in OI S. Intangible Asset – identifiable non-monetary asset without physical substance.

Ze Fortuna E Pitangueira

APSIS assumes full liability with regards to the matter of Appraisal, including implicit appraisals, for the exercise of its honorable duties, primarily established in the appropriate laws, codes or regulations. Valuation Methodology – one or more approaches used in developing evaluative calculations for the indication of the value of an asset. For projection purposes, we start with the premise of the inexistence of liens or encumbrances of any nature, whether judicial or extrajudicial, affecting the companies in question, other than those listed in this Report.

The applicable assets are those that necessarily demand a substantial time to become ready for use.


Cash and Cash Equivalents. The historic costs include expenses that are directly attributable to asset acquisition. Cash Flow on Invested Capital – cash flow generated by the company to be reverted to lenders interest and amortizations and shareholders dividends after consideration of cost and operating expenses and capital investments.

paineira velha ze fortuna e pitangueira

These calculations relied on judgments and on a series of assumptions. The recoverable values of the assets are determined according to the comparison between the calculations of their operational value and their liquidation value. Investment Property – property land, building or potangueira part, or both held by the owner or lessee under the lease, both to receive payment of rent pitangueiar for capital appreciation or both, other than for use in the production or supply of goods or services, as well as for administrative purposes.

The numbered, calculated and personalized report adheres rigidly to the fundamental principles listed below:. Sincewith the conclusion of a significant corporate restructuration process started inOI has only one company of the group listed in the stock market, with a simplified capital structure. Goodwill – see Zze for Expected Future Profitability. Survey – evidence of local events through insightful observations in a property and of the factors and conditions that constitute or influence it.

Lenda Da Valsa Dos Noivos.