definiens: means GAAP, applied ( to the extent consistent with GAAP ) using theprinciples, methods and policies applied in preparing the Financial Statements . The Estimated Closing Date PaymentAmount and the Closing Date Payment Amount shall be calculated in Dollars . For purposes of calculating theEstimated Closing Payables Adjustment Amount, the Estimated Closing Date Payment Amount, the EstimatedClosing Indebtedness Amount, the Estimated Closing Cash Amount, the Estimated Closing Inventory AdjustmentAmount, the Estimated CapEx Reimbursement Amount, the Closing Payables Adjustment Amount, the Closing DatePayment Amount, the Closing Indebtedness Amount, the Closing Cash Amount, the Closing Inventory AdjustmentAmount, the CapEx Reimbursement Amount and any component thereof, ( a ) such calculations shall exclude anytransaction occurring on the Closing Date after the Closing, and ( b ) whenever conversion of values of R$ or otherforeign currency to Dollars for a particular date or period shall be required, such conversion shall be made using theforeign exchange rate verified at the closing of the day prior to such conversion as announced by the Central Bank ofBrazil and obtained through transaction PTAX800 of the Sistema de Informações Eletrônicas do Banco Central do Brasil / SISBACEN ( The Central Bank of Brazil ’s ElectronicInformation System )