G/ADP/N/1/BRA/3/Suppl.2  
 
31 July 2014  
(14-4425)  Page: 1/34  
Committee on Anti-Dumping Practices  Original: English  
 
 NOTIFICATION OF LAWS AND REGULATIONS UNDER 
ARTICLE 18.5 OF THE AGREEMENT 
BRAZIL 
Supplement 
The following communication, dated 22 July 2014, is being circulated at the request of the 
Delegation of Brazil. 
 
_______________ 
  
MINISTRY OF DEVELOPMENT, INDUSTRY, AND FOREIGN TRADE 
SECRETARIAT OF FOREIGN TRADE 
DIRECTIVE No. 41, DATED OCTOBER 11, 2013 
(Published in the Government Gazette, October 14, 2013) 
  Provides for the information required in 
applications for anti-dumping investigations, 
according to Article 39 of Decree No. 8058, dated July 26, 2013. 
 
 
THE SECRETARY OF FOREIGN TRADE OF THE MINISTRY OF DEVELOPMENT, INDUSTRY AND FOREIGN TRADE, in the exercise of the duties co nferred by Article 15, sub-paragraph VII, of the 
Annex I to the Decree No. 7096, dated February 4, 2010, resolves as follows: 
  
 
CHAPTER I 
GENERAL INFORMATION 
 
Article 1. The applications for anti-dumping investigations provided for in Article 18 of Decree No. 
8058, of 2013, filed as of the publication of this Directive, shall be submitted exclusively through the form presented in this legal document. 
 
Article 2. The application must contain evidence of  the existence of dumping, injury to domestic 
industry and causal link between the dumped imports and the alleged injury. 
 
Article 3. Applications lacking any of the information requested in this Directive may be summarily denied.  
Article 4. The Department of Trade Remedies (DECOM) may conduct on-the-spot investigations to 
examine the company records and check information submitted. Additional spreadsheets and documents used in preparing the application mu st be preserved for subsequent on-the-spot 
investigations. 
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  Article 5. All information submitted shall be accompanied by evidence, reasoning, sources and 
methodologies.  Article 6. For the purpose of filing the Appendices  of this Directive, the electronic spreadsheets 
available on the website of this Ministry shall be used. 
 Article 7. Questions and requests for clarification should be submitted to DECOM at 
decom@mdic.gov.br . 
 
CHAPTER II 
GENERAL INSTRUCTIONS 
 
Section I 
Period of dumping investigation an d period of injury investigation 
 
Article 8. The period of dumping investigation shall comprehend twelve (12) months and be concluded either in March, June, September, or December, and the applicant shall have until the 
last business day of the fourth month following the conclusion of the respective period of dumping 
investigation to file the application without th e need to amend the aforementioned period of 
investigation.  
Sole Paragraph. If the applicant files the application after the deadline mentioned in the chapeau , 
the application shall be denied. The applicant, however, may submit a new application amending the period of investigation. 
 
Article 9. The period of injury investigation shall comprehend sixty (60) months, divided into five periods of twelve (12) months, where the most recent interval must necessarily correspond to the 
period of dumping investigation and the other four intervals to the twelve months preceding each 
previous period and so on until the five periods are concluded.  Article 10. Indicate the considered periods for the purposes of Articles 8 and 9 of this section. 
 
Section II 
Product under consideration  
 
Article 11. Describe in detail the product under consideration, specifying, as necessary: raw material(s); chemical composition; model; size; capacity; power, manner of presentation, uses 
and applications, and distributions channels. Provide any other characteristics deemed relevant to 
identification of the product under consideration.  Article 12. Describe in detail the production process in the relevant country/countries. If there is 
more than one production route, this circumstance  should be explained. If possible, specify the 
route utilized by each foreign manufacturer.  
Article 13. Indicate the item(s) of the MERCOSUR Common Nomenclature (MCN) under which the 
product under consideration is classified.  
Paragraph 1. Clearly set forth whether the definiti on of the product corresponds to the description 
of the MCN item(s) under which the product is cl assified. In the event another product or other 
products are described in the respective MCN item(s), this should be indicated and elements enabling their identification provided. 
 
Paragraph 2. If there is reason to suppose the product under consideration has been imported through other tariff classification under MCN, this shall be explained. 
 
Article 14. In the event the product under consideration is not homogenous and/or is classified under more than one tariff line of the MCN, this  shall be explained and elements enabling the 
definition of the product provided. 
 Paragraph 1. Indicate whether any type(s)/model(s) is (are) not included in the application, providing a detailed explanation of the reasons justifying the exclusion. 
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  Paragraph 2. In this case, provide a detailed de scription of the type(s)/model(s), in order to 
enable its (their) full identification.  Article 15. Submit, where available, literature, catalogues, advertising material, or other 
documents with technical information on the product under consideration. 
 Article 16. Indicate whether the product under consideration is subject to technical standards or 
regulations. A technical standard is a document approved by a recognized institution that sets 
forth rules, guidelines, or characteristics for common and repeated use regarding products or related production processes and methods, th e compliance with which is not mandatory. A 
technical regulation is a document approved by an  official government agency that sets forth the 
characteristics of the product or related production processes and methods, includes applicable 
administrative provisions, and compliance with which is mandatory.  
Paragraph 1. In the event the product under consideration is subject to technical standards or 
regulations, indicate the pertinent standards- setting or regulatory agency and submit an 
exhaustive list of the relevant standards/regulations. 
 
Paragraph 2. In case the submission of the exhaustive list of the respective technical standards or regulations is not possible, this fact should be duly justified.  
Section III 
Like product manufactured in Brazil 
 
Article 17. If the application is submitted on behalf of more than one company, information on the 
like product manufactured in Brazil must be submitted individually by each company.  
Article 18. Provide a detailed description of the like product manufactured in Brazil, specifying, as 
applicable: raw material(s); chemical composition; model; size; capacity; power, manner of presentation, uses and applications, and distribution channels. Include any other characteristics deemed relevant for identification of the product. 
 
Article 19. Describe in detail the production proc ess of the like product manufactured in Brazil, 
specifying: raw material(s), secondary material(s),  and utilities. Submit a flowchart describing the 
technological route employed, the primary stages  of the process, and key equipment employed. 
 Article 20. Submit, where available, literature, catalogues, advertising materials, or other 
documents with technical information on the like product manufactured in Brazil. 
 Article 21. Indicate whether the like product manufactured in Brazil is subject to technical standards or regulations. 
 
Paragraph 1. In the event the like product manufactu red in Brazil is subject to technical standards 
or regulations, indicate the pertinent standard s-setting or regulatory agency and submit an 
exhaustive list of the standards/regulations in question. 
 Paragraph 2. The impossibility of submitting an exhaustive list of the respective technical 
standards or regulations should be duly justified. 
 Article 22. Describe in detail the product codifica tion system (CODPROD) used by the company in 
the ordinary course of trade, including any and all prefixes, suffixes, and other notations 
identifying the different types/models of the product. Submit an exhaustive list of codes and an 
accompanying description of the elements compri sing such codes and, where applicable, of the 
respective trade names. 
 
Article 23. The product identification code (COD IP) shall be represented by an alphanumerical 
combination reflecting the product's characteristics. The alphanumerical combination must reflect, 
in descending order, the importance of each characteristic of the product, beginning with the most 
significant one.  G/ADP/N/1/BRA/3/Suppl.2 
 
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  Article 24. Indicate whether the product codifica tion system employed by the company in the 
ordinary course of trade contemplates the main  elements impacting production costs and sales 
price, and specify these elements.  
Paragraph 1. In case the CODPROD employed by th e company in the ordinary course of trade does 
not contemplate the principal elements impacting production costs and sales price, recommend a 
CODIP composition to enable their identification. 
 
Paragraph 2. Certify that the information is relevant, as the data submitted for analysis of the application must be presented based on the CODPROD or, where applicable, the recommended CODIP. In addition, once the investigation is initiated detailed information per CODIP based on the 
data above will be requested from foreign producers. 
 Paragraph 3. Where feasible, the CODIP may be prepared on the basis of CODPROD groups. In 
this case, the criteria underlying the specific grouping must be provided and a table relating to the 
CODPROD and CODIP codes submitted.  
Section IV 
Similarity 
 Article 25. Describe in detail the differences between the product under consideration and the like 
product manufactured in Brazil, in particular relating to: raw material(s), chemical composition, 
physical characteristics, technical standards and specifications, production process, uses and applications, degree of substitutability and dist ribution channels. Include any other differences 
identified. 
 Article 26. If differences between the two products are identified, describe the reasons for 
concluding that such differences do not affect similarity. 
 
Section V 
Domestic industry and representativeness 
 
Article 27. Provide the information listed in Appendix I for each period, as defined in Article 9.  
Article 28. Indicate the unit used to express the production volume (units, kilograms, tons, parts, 
liters, etc.).  
 
Article 29. If the application is submitted by a pr ofessional class association, provide the corporate 
designation and address of the companies that subm itted information for injury analysis (column A 
of Appendix I).  
Article 30. Statements of support not accompanied by information for injury to the domestic 
industry analysis shall not be considered. 
 
Article 31. Provide the corporate designation and address of known companies which have not 
expressed either support for or opposition to the application (column B of Appendix I) and specify 
the methodology employed to estimate their share of production. 
 
Section VI 
Imports  
 
Article 32. Detail the evolution of total imports of the product under consideration and the like 
product imported from other countries of origin, both in quantity and value, for the period of injury, per exporting country. 
 
Article 33. Provide the corporate designation an d address of companies known for importing the 
product under consideration. 
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  Section VII 
Brazilian market 
 Article 34. Describe the predominant forms of competition in the market (price, differentiation of 
goods, technical assistance, distribution network, advertising, etc.). 
 Article 35. In the case of the agricultural sector, describe any government price policies applied to 
the product. 
 Article 36. Set forth the motives leading domestic consumers to opt for the product under consideration, including: price, quality, delivery time, payment period, technological evolution, 
others (specify). 
 Article 37. Indicate whether changes in regard to consumption patterns of the product under 
consideration were registered in the Brazilian mark et during the period of injury investigation. 
 Article 38. Specify if restrictions exist in Brazil regarding the sale of the product under 
consideration. If such restrictions do exist, describe these in detail, indicating whether they apply 
equally to domestic and foreign producers.  
Section VIII 
Normal value and export price 
 Article 39. The information in this section refers only to P5. 
 
Article 40. Indicate the exporting country/countries of the product under consideration.  
Article 41. Specify the name and address of all known foreign producers/exporters. 
 
Subsection I 
Normal value 
 
Article 42. For each market economy exporting count ry indicated in Article 40, submit data for one 
of the alternatives below: 
 
I - Representative price on the domestic market of the exporting country; 
II - Export price to third country; or 
III - Constructed normal value in the exporting country. 
 
Sole Paragraph. Prices should be presented, pref erably, in the term of commerce Ex Works, net of 
taxes. In case prices are presented in another term of commerce, the necessary adjustments for 
determination of the Ex Works price shall be detailed.  Article 43. In the case provided for in the chapeau  of Article 42, sub-paragraph I, provide the 
price of the like product in the ordinary course of  trade for consumption in the domestic market of 
the exporting country, and the volume of sales used in the determination of such price, specifying:  
I - domestic volume of sales utilized as basis for normal value (provide unit); 
II - currency;  
III – term of commerce; IV – necessary adjustments to a fair comparison with the export prices; and 
V – Ex Works unit price. 
 
Article 44. In the case provided for in the chapeau  of Article 42, sub-paragraph II, provide the 
sales to a third country, specifying: 
 
I - volume of exports to the selected third country (provide unit); 
II – currency;  
III – term of commerce; G/ADP/N/1/BRA/3/Suppl.2 
 
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  IV – necessary adjustments to a fair comparison with the export prices; and 
IV - Ex Works unit price . 
 
Paragraph 1. Clarify the reasons for considering that the selected third country is an appropriate choice. 
 
Paragraph 2. Indicate the tariff item of the export er´s classification under which the like product 
was classified or, when there is no such classification, indicate the respective item of the 
Harmonized System (HS). 
 Article 45. In the case provided for in the chapeau  of Article 42, sub-paragraph III, provide the 
constructed normal value in the exporting country, pursuant to the model provided in Appendix II, 
specifying the content of each heading and the technical coefficients employed. 
 Article 46. For each exporting country considered a non-market economy indicated in Article 40, 
recommend a third market economy country to be used in the determination of the normal value, 
justifying the choice, and submit information for one of the alternatives below:  
I - representative sales price on the domestic market of the selected third market economy 
country;  
II - export price from the selected third mark et economy country to another market economy 
country, except Brazil; or 
III - constructed normal value in the selected third market economy country. 
 
Paragraph 1. Where none of the cases of the su b-paragraphs of the chapeau is feasible and 
provided it is duly justified, the determination of normal value shall be based on any other 
reasonable price, including the price paid or to be paid for the like product in the Brazilian 
domestic market, properly adjusted, if necessary, to include a reasonable profit margin.   
Paragraph 2. Prices should be presented, prefer ably, in the term of commerce Ex Works, net of 
taxes. In case prices are presented using another term of commerce, the necessary adjustments for determination of the Ex Works price shall be detailed. 
 
Paragraph 3. Explain the reasons for deeming th e selected third market economy country the 
appropriate choice, taking into consideration the following aspects:  
I – the volume of exports of the like product from  the selected third country to Brazil and to the 
main consumer markets worldwide; II – the volume of sales of the like product in the domestic market of the selected third country; 
III – the similarity between the product under consideration and the like product destined to the 
domestic market or exported by the selected third market economy country; IV - the availability and the degree of disagg regation of the statistics necessary to the 
investigation; or 
V - the degree of suitability of the information su bmitted in regard to the characteristics of the 
ongoing investigation.  
Article 47. In the case provided for in the chapeau  of Article 46, sub-paragraph I, provide the 
price for the like product in the ordinary course of trade for domestic consumption in the selected third market economy country and the volume of sales used in the determination of such price, 
specifying: 
 I – domestic volume of sales in the selected  third market economy country (provide unit); 
II - currency; 
III – term of commerce; 
IV - necessary adjustments to a fair comparison with the export price; and V – Ex Works unit price . 
 
Article 48. In the case provided for in the chapeau  of Article 46, sub-paragraph II, provide the 
sales from the selected third market economy country to another country (not including Brazil) 
and the volume of sales used in the determination of such price: 
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  I – volume of exports to the selected third country (provide unit); 
II - currency; III – term of commerce; IV - necessary adjustments to a fair comparison with the export price; and 
V – Ex Works unit price . 
 Paragraph 1. Clarify the reasons for deeming the selected destination country of the exports the 
appropriate choice. 
 Paragraph 2. Indicate the tariff item of the export er´s classification under which the like product 
was classified or, when there is no such classification, indicate the respective item of the 
Harmonized System (HS). 
 Article 49. In the case provided for in the chapeau  of Article 46, sub-paragraph III, provide the 
constructed value in the selected third market economy country, pursuant to the model provided 
in Appendix II, specifying the content of each heading and the technical coefficients employed. 
 
Subsection II 
Export price 
 Article 50. For each country indicated in Article 40, provide the export price to Brazil of the product 
under consideration, pursuant to the model provided in Appendix III. 
 Sole Paragraph. The prices should be presented,  preferably, under the same term of commerce as 
the normal value. If prices are presented under another term of commerce, the adjustments 
employed to ensure an appropriate comparison between the normal value and the export price 
must be specified. 
 
Article 51. In cases where there is no export pric e or where it appears that the export price is 
unreliable due to an association or relationsh ip or a compensatory arrangement between the 
exporter or the producer and the importer or a third party, the export price may be constructed 
using: 
 I - the price at which the products under consideration have been resold for the first time to an 
independent buyer; or 
II - a reasonable basis, in the case of products th at are not to be resold to independent buyers, or 
not to be resold in the same cond ition as when they were imported. 
 
Sole Paragraph. Associated or related parties ar e deemed to exist when the relationship between 
the parties are as indicated in the cases provided for in Article 14, paragraph 10 of Decree No. 8058, of 2013. 
 
Article 52. In the case provided for in Article 51, sub-paragraph I, in addition to providing the information requested in Article 50, indicate, if possible, the price at which the imported product is 
sold to the first independent buyer, as well as an  estimate of all the costs incurred that go beyond 
the price in the indicated term of commerce, incl uding freight, insurance, Import Duty, and other 
import expenses, in addition to a reasonable profit margin for the product reseller, pursuant to the 
model provided in Appendix IV. 
 Article 53. In the case provided for in Article 51, sub-paragraph II, in addition to providing the information requested in Article 50, indicate, if possible, the basis and methodology used for 
reconstruction. 
 
Subsection III 
Comparison between normal value and export price 
 Article 54. Identify differences between the produc t considered for the purpose of determining the 
normal value and the product under consideration, based on quantities, physical characteristics, 
level of trade, payment conditions, etc., indicating the adjustments required to offset such differences and enable comparison of the normal value and export price.  G/ADP/N/1/BRA/3/Suppl.2 
 
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  Section IX 
Threat of injury 
 Article 55. In addition to the information requeste d in the articles above, applications containing 
allegations regarding threat of material injury must include information concerning: 
 I – production capacity in the exporting country/countries indicated in Article 40; 
II – forecasts of increase in the production capacity in the exporting country/countries; 
III – idle capacity in the exporting country/countries, indicating the respective production volumes; IV – inventories in the exporting country/countries; V – restrictive measures applied by other countri es, including anti-dumping rights capable of 
justifying the diversion of  trade flows to Brazil; 
VI – the reasons to believe that Brazilian imports of the product under consideration will increase, considering the existence of other potential import markets; 
VII – the evolution of exports of the prod uct under consideration from the exporting 
country/countries; and VIII – the effective or potential production capacity  from the exporting country/countries to Brazil, 
attaching the sources of such information.  
CHAPTER III 
INFORMATION BY COMPANY REPRESENTED IN THE APPLICATION 
 
Section I 
Information of represented companies 
 
Article 56. For each company represented in the application, provide: 
I - Company 
a) Corporate designation:  
b) Complete address:  
c) Telephone number: d) Eletronic address:  
II – Each company shall indicate only one addressee to be the focal point for purposes of this 
application, as well as the respective address.  
a) Name:  
b) Job position:  c) Complete address:  
d) Telephone number: 
e) Eletronic address:   
Section II 
Structure and affiliations 
 Article 57. Provide the organizational chart of th e company's operations structure and a description 
of the operations of each unit. 
 Article 58. Indicate all manufacturing plants and sales and/or administrative offices relating to the 
like product manufactured by the domestic industry, as well as their respective locations. 
 Article 59. Provide the organizational chart of the company's legal structure, including all related parties, as defined in Article 14, paragraph 10 of Decree No. 8058, of 2013. 
 
Article 60. The company may submit a bulletin detailing the information requested.  
Section III 
Accounting practices 
 
Article 61. Indicate the manner in which the company's financial accounting information is 
summarized in the respective financial statements.  G/ADP/N/1/BRA/3/Suppl.2 
 
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  Article 62. Describe in detail the manner in which company sales are recorded, listing all the 
accounting logs employed to this end.  Article 63. Describe the cost accounting system adopted by the company and the manner in which 
production costs are classified, allocated, aggregated, and recorded. The description should be 
submitted in narrative form and accompanied by a flow chart.  
Article 64. Describe the manner in which costs are recorded in the manufacturing process, 
detailing all auxiliary cost analysis systems maintained by the company. Indicate the manner in which the cost information is reconciled with the financial statements.  
Article 65. Submit a complete accounting plan. 
 Article 66. Provide the company´s financial statem ents and attach the synthetic balance sheets for 
each injury period. 
 Article 67. Indicate the managing or accounting so ftware used (e.g.: SAP, Oracle, Datasul, etc.). 
 
Section IV 
Sales and distribution process 
 
Article 68. Indicate whether there are restrictions on direct sales and sales made through 
intermediaries, in specific regard to volume, geographic area of activity, or other conditioning factors. If such restrictions exist, these should be  specified. In the case of sales to distributors, 
indicate whether the company sells to authorized distributors only. 
 Article 69. Provide all sales terms (spot, contract, etc.). For sales accomplished through contracts, 
list the respective customers. 
 Article 70. Indicate whether different types of pa ckaging are used (bulk, barrel, big bag, pallet, 
etc.) for the domestic like product, as well as the volumes regularly transported, by type of 
packaging.  
 Article 71. Describe the manner in which the company classifies the exports or sales in the 
domestic market in its records, as well as those delivered to Free Trade Zones and Export 
Processing Zones.  
Article 72. Provide a list of all related parties that purchased the domestic like product in the 
domestic market, indicating the product's destination (internal consumption or resale). Describe the price policies applied to such parties.   
Article 73. Provide a flow chart of each dist ribution channel used for domestic sales. 
 Article 74. Indicate whether the company has provided  processing services to third parties (tolling) 
and maintained swap agreements. 
 Article 75. Indicate whether the company has sold like products of brands other than its own.  
 
Section V 
Performance indicators 
 
Subsection I 
Quantity of sales 
 
Article 76. Indicate the value and quantities of th e domestic like product sold on the domestic and 
international markets and the total value of company sales, pursuant to the model provided in Appendix V. Note that the totals provided in A ppendix V must be consistent with the company's 
balance sheets and the sum of the information provided in Appendix VII. 
 Article 77. In the case of captive consumption, that is, transfer of the product utilized as a raw material or input without issuance of a sales invoice, complete Appendix VI. 
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  Article 78. Complete the Appendix VII, concerning domestic market sales of the like product 
manufactured by the company, according to the instructions contained in that Appendix, which shall be submitted to DECOM only in electronic version.  
Article 79. Sales to the Manaus Free Trade Zone and to the Export Processing Zones should be 
considered domestic market sales.  
Article 80. Note that the information provided in Appendix VII must be reconciled with the 
company's financial statements and the information provided in Appendices V, IX and XI.  
Subsection II 
Production and the level of utilization of installed capacity 
 Article 81. If the domestic like product is manufac tured at more than one plant, identify each one 
of them and describe the activities performed at the various plants. 
 Article 82. Indicate whether outsourcing services are utilized in the manufacturing process, such as 
maintenance and tooling, utilities supply, etc. 
 Article 83. List all sub-products, co-products, and waste stemming from the manufacturing process. Indicate whether this material is reintroduced into the manufacturing process or reused in 
any manner, sold, or discarded due to lack of economic value. 
 Article 84. Describe the regular manufacturing process for the domestic like product (continuous or 
batch production) and the number of shifts. 
 Article 85. Indicate whether there are any other production routes for the domestic like product. If 
other routes exist, outline the key differences between these. 
 Article 86. Provide the nominal and effective inst alled capacity of the manufacturing line of the 
domestic like product and the respective producti on total, pursuant to the model provided in 
Appendix VIII. In the event the pr oduct is manufactured at more than one production line or plant, 
list the respective information separately.  
Article 87. In case the installed capacity applies to  other products in addition to the domestic like 
product, indicate, also in the Appendix VIII, th e production volume of such products and a list 
thereof. In this case, indicate the total capacity of production. 
 
Article 88. If the installed capacity was modifi ed during the period of analysis, describe the 
modification.  
Article 89. Provide a detailed description of the manner in which effective capacity was calculated. 
 Article 90. Indicate the occurrence of any producti on stoppages, including the period and duration 
of and motive for such stoppages. 
 
Subsection III 
Inventory 
 Article 90. Provide inventories, pursuant to the model provided in Appendix IX.  
Article 91. Present the requested information, preferably, in units of weight (tons or kilograms) 
and, where applicable, in the unit of sale, using separate spreadsheets. Units of sale refer to the unit in which the domestic like product is normally sold. The unit must be consistent with that used 
by the company in its accounting procedures (units , liters, meters, parts, pairs, boxes, etc.). 
 Article 92. Indicate whether the manufacturing process includes make-to-stock production or only 
make-to-order production only. If production for inventory is utilized, provide the optimal 
inventory level.  G/ADP/N/1/BRA/3/Suppl.2 
 
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  Article 93. If the company believes that imports of the product under consideration sold at 
dumping prices have increased the period during which the domestic like product remains in inventory, complete the model provided in Appendix X.  
Subsection IV 
Financial statements 
 
Article 94. Submit financial statements for domest ic sales of the like product manufactured by the 
company, pursuant to the model provided in Appendix XI.  Article 95. Submit financial statements for ex ports of the like product manufactured by the 
company, pursuant to the model provided in Appendix XII. 
 Article 96. Submit financial statements for the resale, on the domestic and international markets, 
of products imported into Brazil or purchased on the Brazilian market, pursuant to the model 
provided in Appendix XIII. Specify the reasons th at led the company to import such products or 
purchase them on the domestic market, listing all national suppliers and foreign suppliers by 
country. 
 Article 97. In all cases, provide detailed information of the apportionment criteria used, where applicable, for determination of operational expenses and revenues. 
 
Subsection V 
Employment, wages and salaries 
 
Article 98. Indicate, pursuant to the models prov ided in Appendices XIV and XV, the employment 
and wage figures corresponding to the production lin e for the domestic like product, specifying the 
company's direct workforce (employees) and outsourced workers by segment: production, 
administration, and sales.  Paragraph 1. In Appendix XIV, information should be provided concerning the number of 
employees on the payroll on the last day of each period. 
 Paragraph 2. If an apportionment criteria is adopted, it must be described in detail, and it also 
should be applied for completion of Appendices XIV and XV. 
 
Subsection VI 
Return on investment 
 Article 99. Specify the return on investment rate, pursuant to the model provided in Appendix XVI, describing in detail, where applicable, the apportionment criteria adopted. 
 
Subsection VII 
Cash flow  
 
Article 100. Specify the cash flow, pursuant to the model provided in Appendix XVII, describing in detail, where applicable, the apportionment criteria adopted. 
 
Subsection VIII 
Capacity to raise funds or attract investments 
 
Article 101. Indicate the investments made in the production line of the domestic like product 
during the period of injury investigation, setting forth the primary reasons for such investments (e.g.: environmental requirements, safety standa rds, technological updates, increased demand) 
throughout the concerned period and the manner in which these were financed (company 
resources, bank loans, debentures, etc.).  
Article 102. Outline the key factors, where applicable, which negatively impacted the company's 
capacity to raise funds or attract investments, specifically focusing on questions relating to the obtainment of loans from commercial banks, trends over time in interest rates, legal liabilities, among other relevant matters. 
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  Article 103. Indicate whether the company received any short-term loans in the period of injury 
investigation and the average borrowing rate of each period.  Article 104. Indicate whether the company was subjec t to any of the negative effects listed below 
by virtue of the imports of the product under consideration at dumping prices: 
 I - cancelation, postponement, or denial of expansion projects; 
II - denial or non-acceptance of investment proposals; III - reduced investment; 
IV - denial of bank loans; 
V - reduced credit lines; VI - effects on securities traded on the stock exchange; 
VII - others (specify). 
 
Subsection IX 
Cost of production 
 Article 105. Indicate whether any changes were made to the cost allocation criteria. In the event 
changes were made, outline the nature of these changes. 
 Article 106. Describe the conditions for the purchase of raw material, inputs, and/or utilities 
(independent suppliers, associated parties, and/or captive consumption). Specify how prices were 
defined in each of these transactions.  Article 107. Provide the cost structure, based on the model provided in Appendix XVIII, for each 
CODPROD or groups of CODPROD (or CODIP, where applicable) identified in Chapter II, Section III 
of this Directive. Regarding P5, monthly information shall also be entered in Appendix XIX. If the domestic like product is manufactured at more than  one plant, the production cost at each site 
shall be indicated. 
 Article 108. Instructions for completing Appendices XVIII and XIX: 
 
I – Cost of raw materials and other inputs: include transportation costs, import duties, and other expenses associated to purchase of the product.  
II – Labor: indicate all employees engaged in the pertinent production activities. Include salaries, 
bonuses, overtime pay, vacation pay, in surance, sick pay, and other benefits. 
 
III – Depreciation: specify how the company allocates depreciation costs. Submit a spreadsheet 
reconciling such costs with the respective financial statements.  
Article 109. If the company responded to Article 83,  indicate the impact on costs of the sale of 
sub-products or waste.  Article 110. Note that the amounts provided in A ppendices XVIII and XIX must be reconciled with 
the company's cost and financial statements. 
 
Subsection X 
Characterization of injury to the domestic industry 
 Article 111. Based on the performance indicators in subsections I to IX, indicate how the injury to 
the domestic industry was materialized. 
 Article 112. As for possible effects on prices of the domestic industry, indicate if:  
I – there has been a price undercutting effect caused by the product under consideration when 
compared to the domestic industry like product;  
II – the prices of the product under consideration have been causing a depressing or suppressing 
effect on prices of the domestic like product.  G/ADP/N/1/BRA/3/Suppl.2 
 
- 13 - 
 
  Sole Paragraph. Estimate the amount of undercutting and indicate the methodology for calculating 
the internalized price of the product under consideration, singling out the value or percentage equivalent to the expenses for internalization.  
Article 113. Indicate if, due to the competition with the product under consideration, the company 
lost sales on the domestic market, providing the client name and the conditions of such sales (price, payment conditions, etc.). 
 
Section VI 
Other factors indicating injury 
 
Article 114. Indicate any other factors that may be causing injury, such as: 
 I - the volume and price of other Brazilian imports not subject to anti-dumping duties; 
II - the impact of import liberalization processes on domestic prices;  III - contraction in demand or changes in the patterns of consumption;  
IV - trade restrictive practices imposed by foreign and domestic producers and competition 
between such producers; V - developments in technology;  
VI - export performance;  
VII - productivity of the domestic industry;  VIII - captive consumption; and 
IX – imports or resale of the imported product by the domestic industry. 
 
CHAPTER IV 
FINAL PROVISIONS 
 
Art. 115. The requirements provided for in spec ific normative act on legal representation of 
interested parties shall be observed. 
 
Art. 116. This Directive shall enter into force on the date of its publication. 
 
Art. 117. The SECEX Directive No. 46, dated December 23, 2011, is hereby revoked. 
   
 
DANIEL MARTELETO GODINHO 
 
 G/ADP/N/1/BRA/3/Suppl.2 
 
- 14 - 
 
 
 APPENDIX I 
SUPPORT OF THE DOMESTIC INDUSTRY TO THE APPLICATION 
 Period ∑ of companies that 
supported the 
application (A) ∑ of other 
companies 
producing in Brazil 
(B) National Production 
(A+B) Production Volume P1 
  0 
P2 0 
P3 0 
P4 0 
P5 0 Production  
Value (R$)  
P5   0 
∑ - Sum 
 
 
 G/ADP/N/1/BRA/3/Suppl.2 
 
- 15 - 
 
 
 APPENDIX II 
CONSTRUCTED NORMAL VALUE 
Item Price Technical Coefficient Unit Cost of Product  
Provide currency / 
unit Provide Unit Provide currency / 
unit 
(A) Raw Material 1 Specify       
(A) Raw Material 2 Specify       
(A) Raw Material 3 Specify       
(A) Raw Material 4 Specify       
(A) Raw Material 5 Specify       
(B) Direct Labor       
(C) Other costs 1 Specify       
(C) Other costs 2 Specify       
(C) Other costs 3 Specify       
(C) Other costs 4 Specify       
(C) Other costs 5 Specify       
(D) Cost of Production (A+B+C)       
(E) General and Administrative Expenses       
(F) Sales Expenses       
(G) Financial Expenses       
(H) Total Cost (D+E+F+G)       
(I) Profit       
(J) Ex Works price  (H+I)       G/ADP/N/1/BRA/3/Suppl.2 
 
- 16 - 
 
 
 APPENDIX III 
EXPORT PRICE 
Items Unit Price 
Provide currency / 
unit 
(A) FOB Price to Brazil   
(B) Freight Factory - Port   
(C) Other export expenses 1 Specify   
(C) Other export expenses 2 Specify   
(C) Other export expenses 3 Specify   
(D) Ex Works price (A-B-C) - 
 
 G/ADP/N/1/BRA/3/Suppl.2 
 
- 17 - 
 
  APPENDIX IV 
CONSTRUCTED EXPORT PRICE 
Items Unit Price 
Provide currency / unit 
(A) Resale price of the product under consideration to the first domestic 
independent buyer   
(B) Taxes on sales 1 Specify   
(B) Taxes on sales 2 Specify   
(C) Profit on resale   
(D) Importer's expenses with resale 1 specify   
(D) Importer's expenses with resale 2 specify   
(E) Reseller's price of the prod uct under consider ation (A-B-C-D) - 
(F) Freight, in Brazil, from the port to the reseller   
(G) Internalization costs 1 Specify   
(G) Internalization costs 2 Specify   
(H) AFRMM (25% over freight) - 
(I) Import Duty    
(J) CIF Price to Brazil (E-F-G-H-I) - 
(K) Freight to Brazil    
(L) Insurance    
(M) FOB Price to Brazil (J-K-L) - 
(N) Export expenses to Brazil in the exporting 
country 1 specify   
(N) Export expenses to Brazil in the exporting 
country 2 specify   
(O) Ex Works price  (M-N)  - 
 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 18 - APPENDIX V 
TOTAL COMPANY SALES 
 Company 
MARKET PX SALES RETURN R$ 
Sales 
Quantity Sales 
Quantity Gross 
earnings 
(R$) IPI ICMS PIS COFINS Total 
Taxes Discounts Rebates 
(R$) Quantity 
returned Quantity 
returned Total 
amount 
of 
returns 
(R$) Freight 
on 
sales Net 
earnin
gs 
(R$) Domestic Market Sales (I) a) Domestic 
like product - - - - - - - - - - - - - - - 
a.1) sales of 
products 
manufactured 
by the 
company        -       - 
a.2) resale of 
imported 
products 
and/or 
products 
purchased on 
the Brazilian 
market        -       - 
b) Other 
products        -       - 
Total (I) - - - - - - - - - - - - - - - International Market Sales (II) a) Domestic 
like product - - - - - - - - - - - - - - - 
a.1) sales of 
products 
manufactured 
by the 
company        -       - 
a.2) resale of 
imported 
products 
and/or 
products 
purchased on 
the Brazilian 
market        -       - 
b) Other 
products        -       - 
Total (II) - - - - - - - - - - - - - - - 
Total (I) + (II)   - - - - - - - -   - - -  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 19 - APPENDIX VI 
CAPTIVE COMSUMPTION 
 Company Quantity 
consumed (t) Quantity consumed 
(unit) Total amount of 
transfer (R$) Period P1    
P2    
P3    
P4    
P5    
 G/ADP/N/1/BRA/3/Suppl.2 
 
- 20 - 
 
  APPENDIX VII 
SALES ON THE DOMESTIC MARKET 
0.0 1.0 2.0 3.0 4.0 5.0 6.0 
Company Product Code 
(CODPROD) Product 
Identification 
Code (CODIP) No. of 
Invoice/Bill of 
sale (FAT) Date of 
Invoice 
(DATFAT)  Date of 
Shipment 
(DATEMB) Customer 
code 
(CLICOD) 
 
7.0 8.0 9.0 10. 0 11.0 12.0 13.0 
Relationship 
with 
customer 
(RELCLI) Category 
of 
Customer 
(CATCLI) Date of receipt 
of payment 
(PAGDT) Terms of 
Delivery 
(TERENT)  Quantity 
(informed 
unit) 
(QTDVEND) Quantity (sales unit) 
(QTDCOM) Gross unit 
price 
(PRBRUTO)  
 
14.1 14.2 14.3 15.1 16.0 16.1 16.2 
Discount 
for advance 
payment 
(DESPANT) Discount 
based on 
quantity 
(DESQTD) Other 
discounts 
(OUTDES) Rebates 
(ABAT) Inland Freight 
per Unit - 
Plant/Warehouse 
to Customer 
(FRETINTCLI) Inland Freight 
per Unit- Plant 
to Distribution 
Warehouse 
(FRETINT) Warehousing 
Expense per 
Unit – Pre-
sale 
(DARMPV) 
 
17.0 18.0 19.1 19.2 19.3 19.4 20.0 
Inland 
Insurance 
per Unit 
(SEGINT) Destination 
(DEST) ICMS (ICMS) IPI (IPI) PIS (PIS) COFINS 
(COFINS) Others 
 
Fill in the fields in this appendix as described below: 
 
Field 0.0 – Indicate the name of the company whose sale is being reported. 
 
Field 1.0 – Product code (CODPROD): report the commercial product code assigned by your company in the 
normal course of business. The product code should be the one reported under section 3 from chapter II. 
 
Field 2.0 – Product Identification Code (CODIP): report the CODIP in accordance to the characteristics 
reported under section 3 from chapter II.  
 
Field 3.0 – Invoice Number (FAT): report the reference number assigned to the invoice in the company´s accounting system. 
 
Field 4.0 – Invoice Date (DATFAT): report the invoice date. 
 
Field 5.0 – Date of shipment (DATEMB): report the da te of shipment from the factory or distribution 
warehouse to the customer. Distribution warehous e is, hereby, understood as any other stockpile, 
warehouse or storage that is not situated by your company's factory. 
 
Field 6.0 – Customer Code (CLICOD): report the code designating each customer. Provide a complete list of 
customer names and codes, relating the codes with their corporate name.   
 
Field 7.0 – Customer Relationship (RELCLI): categorize the customer according to the classification below, 
based on the definition in Article 14, paragraph 10 of Decree 8058, dated 2013. G/ADP/N/1/BRA/3/Suppl.2 
 
- 21 - 
 
  1 = non related 
2 = related  
 
Field 8.0 – Customer Category (CATCLI): report the customer category. 
1 = end-users 
2 = authorized distributor 
3 = other distributors 
4 until n = others (specify) 
 
Field 9.0 – Date of Payment Receipt (PAGDT): report the record date of receipt of the payment made by the 
customer. In case it´s not possible to recover such da te, inform the agreed average time of payment. If a 
particular invoice has not been paid, leave the field blank. 
 
Field 10.0 – Terms of Delivery (TERENT): provide the term of delivery. Describe the term of delivery, 
indicating the codes used and the meaning of each one and explain the responsibilities of each party (buyer 
and seller) 
1 = delivered at the customer 
2 = delivered at the place determined by the customer 
3 = Ex Works 
4 until n =  other terms of delivery (specify) 
 
Field 11.0 - Quantity (t) (QTDVEND): report the quantity sold (t) in each transaction.  
 
Field 12.0 - Quantity (sales unit) (QTDCOM): report the sales unit.  
 
Field 13.0 – Gross Unit Price (PRBRUTO): report the gr oss unit price. Indicate which unit of measure is 
being informed with the prices (R$/t or R$/sales unit). Discounts and rebates should be reported separately 
in fields numbered 14 and 15, respectively. Repo rt the sales taxes included in this price. 
 
Fields 14 and 15 – Should only be completed if the discount/rebate was granted after the invoice/receipt 
was issued. 
 
Field 14.1 – Early Payment Discount (DESPANT): if the payment has been anticipated, and for that reason a 
discount has been granted to your customer, report the unit value (R$/t or R$/sales unit), clarifying if such 
discount was granted in the form of credit, discount on future sales or merchandise. Explain your policy for 
granting early payment discount. If such discount vari es according to the customer, explain the adopted 
policy for each customer category. Explain how the per-unit discount was calculated. 
 
Field 14.2 – Quantity Discount (DESQTD): if a discount has been granted due to the quantities sold, report 
the unit value of such discount (R$/t or R$/sales unit). Explain the company´s policy for granting quantity 
discount, clarifying if such discount is granted in the form of credit, discount on future sales or 
merchandise. If such discount varies according to  the customer, explain the adopted policy for each 
customer category. Explain how the per-unit discount was calculated.   
Field 14.(3 until n) – Other discounts (OUTDES): report the unit value (R$/t or R$/sales unit) of any other discounts granted to the customer. Create a separate field to report each discount granted. Each record on the database must correspond to a row of the invo ice. Explain the company´s policy for granting the 
discount, clarifying if such discount is granted in the form of credit, discount on future sales or 
merchandise. If such discount varies according to  the customer, explain the adopted policy for each 
customer category. Explain how the per-unit discount was calculated.   
  
Field 15.(1 until n) – Rebates (ABAT): report the unit value (R$/t or R$/sales unit) of each rebate granted 
to the customer. Create a separate field to report each rebate granted. Explain the company´s policy for granting rebates, describing each type. If rebates va ry by customer category, explain the rebates granted 
to each one. 
 
 
Fields 16 to 18 – Provide the requested information involving the direct cost (R$/t or R$/sales unit) incurred to transport the product from its production site to the place of delivery designated by the customer. All 
direct costs incurred to transport the product shall be specified in those fields. If necessary, the company 
may add other fields. 
  G/ADP/N/1/BRA/3/Suppl.2 
 
- 22 - 
 
  Field 16.0 - Freight from the Factory or Warehouse to the Customer (FRETINTCLI): Report the unit cost of 
inland freight from the factory to the place of delivery designated by the customer.  In case it is necessary to allocate the freight because multiple items were included in a shipment, the allocation shall be made on the basis that the freight was calculated (e.g., weight, volume). Describe the forms of transport that were 
used to deliver the merchandise to the customers. If it  is not possible to specifically identify the cost of 
each shipment, describe how the freight per unit was calculated, attaching the respective calculation spreadsheets. In case the company uses its own vehicles, explain how the sales freight cost was calculated, 
providing the total amount of incurred expenses (e.g., fuel). 
  
Field 16.1 – Freight from the Factory to the Warehouse (FRETINT): in case the company incurs freight 
expenses from the factory to the warehouse, the unit cost of this freight may be informed. 
 
Field 16.2 – Pre-sale Warehousing Expenses (DARMPV): in case field 16.1 is completed, provide the warehousing unit cost, explaining how the unit cost was calculated and attaching the respective explanatory 
spreadsheets. 
 
Field 17.0 – Inland Insurance (SEGINT): Report the uni t cost of inland insurance on shipments from the 
factory or warehouse to the place of delivery designated  by the customer, explaining how it was calculated. 
Describe how the company calculated the insurance unit cost.  
Field 18.0 – Destination (DEST): report the federative unit (State) of destination (ICMS basis of calculation).  
 
Field 19.1 – ICMS (ICM): provide the unit value (R$/t or R$/sales unit). 
 
Field 19.2 – IPI (IPI): provide the unit value (R$/t or R$/sales unit). 
 
Field 19.3 – PIS (PIS): provide the unit value (R$/t or R$/sales unit). 
 
Field 19.4 – COFINS (COFINS): provide the unit value (R$/t or R$/sales unit). G/ADP/N/1/BRA/3/Suppl.2 
 
- 23 - 
 
  APPENDIX VIII 
INSTALLED CAPACITY 
 Company Installed Production 
Capacity Production Degree of Utilization of the 
Installed Capacity 
Production 
line / Plant Nominal Effective Domestic 
like product Other Nominal Effective Period P1 
      P2 
P3 
P4 
P5 
 
Note: specify unit of measure used. 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 24 - APPENDIX IX 
INVENTORIES  
Company Initial 
inventory Production Imports/ 
Purchase 
on 
Brazilian 
market Sales of like 
product 
manufactured 
by the 
company on 
the domestic 
market Resale of 
like 
product 
on the 
domestic 
market Sales on the 
international 
market Return Other entries and 
exits Final 
inventory 
Unit (Weight/ 
sale):  A B C D E F G H
1 H
2 H
3 H
4 H
5 I Period P1  
           - 
P2 - - 
P3 - - 
P4 - - 
P5 - - 
 
Note: Submit a version in units of weight (kg or t) and another in units of sale (units, parts, liters). 
 
 
  G/ADP/N/1/BRA/3/Suppl.2 
 
- 25 - 
 
  APPENDIX X 
VALUE OF INVENTORY 
Company P1 P2 P3 P4 P5 Month Month 1 
     Month 2 
Month 3 
Month 4 
Month 5 
Month 6 
Month 7 
Month 8 
Month 9 
Month 10 
Month 11 
Month 12 
 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 26 - APPENDIX XI 
FINANCIAL STATEMENTS – SALES OF DOMESTIC  LIKE PRODUCT ON THE DOMESTIC MARKET 
Company P1 P2 P3 P4 P5 
1- Gross Sales Revenues      
1.1- IPI      
2-Gross Operating Revenues (1-1.1) - - - - - 
3-Deductions from Gross Revenues - - - - - 
3.1-Sales Taxes and Levi es (provide rates) - - - - - 
3.1.1 – ICMS      
3.1.2 - PIS      
3.1.3 – COFINS      
3.2-Deductions and rebates      
3.3-Returns      
3.4-Freight on sales      
4-Net Operating Revenues (2-3) - - - - - 
5-Cost of Products Sold      
6- Gross Operating Income (4-5) - - - - - 
7-Operating Expenses/Revenues - - - - - 
7.1-General and Administrative Expenses      
7.2-Sales Expenses (except freight on sales)      
7.3-Financial Expenses      
7.4-Financial Revenues      
7.5-Other Operating Expenses      
7.6-Other Operating Revenues      
8-Operating Income (6-7) - - - - - 
 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 27 - APPENDIX XII 
FINANCIAL STATEMENTS – EXPORTS OF LIKE PRODUCT 
Company P1 P2 P3 P4 P5 
1 – Gross Operating Revenues      
2 – Deductions from Gross Revenues - - - - - 
2.1 – Deductions and Rebates      
2.2 – Returns      
2.3 – Freight on sales      
3-Cost of products sold      
4- Gross Income (1-2-3) - - - - - 
5-Operating Expenses/Revenues - - - - - 
5.1-General and Administrative Expenses      
5.2-Sales Expenses (except freight on sales)      
5.3-Financial Expenses      
5.4-Financial Revenues      
5.5-Other operating expenses      
5.6-Other operating revenues      
6-Operating Income (4-5) - - - - - 
 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 28 - APPENDIX XIII 
FINANCIAL STATEMENTS – RESALE OF THE PRODUCT ON DOMESTIC AND INTERNATIONAL MARKET 
Company P1 P2 P3 P4 P5 
1- Gross Revenues      
1.1- IPI      
2-Gross Operating Revenues (1-1.1) - - - - - 
3-Deductions from Gross Revenues - - - - - 
3.1-Sales Taxes (provide rates) - - - - - 
3.1.1 – ICMS      
3.1.2 - PIS       
3.1.3 – COFINS      
3.2-Deductions and rebates      
3.3-Returns      
3.4-Freight on sales      
4-Net Operating Revenues (2-3) - - - - - 
5-Cost of Products Sold      
6- Gross Income (4-5) - - - - - 
7-Operating Expenses/Revenues - - - - - 
7.1-General and Administrative Expenses      
7.2-Sales Expenses (except freigh on sales)      
7.3-Financial Expenses      
7.4-Financial Revenues      
7.5-Other operating expenses      
7.6-Other operating revenues      
8-Operating Income (6-7) - - - - - 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 29 - APPENDIX XIV 
EMPLOYMENT 
  Product Other lines 
Total   Number of employees Number of employees 
 Production Administration Sales Production Administration  Sales 
Company Direct Indirect Subtotal Period P1   -      - 
P2   -      - 
P3   -      - 
P4   -      - 
P5   -      - 
 
  Product Other lines 
Total 
  Number of outsourced workers Number of outsourced workers 
 Production Administration Sales Production Administration  Sales 
Company Direct Indirect Subtotal Period P1   -      - 
P2   -      - 
P3   -      - 
P4   -      - 
P5   -      -  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 30 - APPENDIX XV 
WAGES AND SALARIES 
  EMPLOYEES - PRODUCT 
  Salaries Obligations Benefits 
Total  Production 
Administration  Sales  Production 
Administration Sales  Production 
Administration  Sales 
Company Direct Indirect Direct  Indirect Direct Indirect Period P1             - 
P2             - 
P3             - 
P4             - 
P5             - 
 
 
 
 
  
 
   
 
  
 
 
 
   OUTSOURCED WORKERS - PRODUCT 
  Expenses in connection with outsourced workers 
Total  Production Administration Sales 
Company Direct Indirect Period P1     - 
P2     - 
P3     - 
P4     - 
P5     
- G/ADP/N/1/BRA/3/Suppl.2 
 
- 31 - 
 
  APPENDIX XVI 
RETURN ON INVESTMENTS 
 R$  
Company P1 P2 P3 P4 P5 
Net Profit (A)      
Total assets (B)      
Return on Total Investments 
(A/B) (%)      
 
 
 
 G/ADP/N/1/BRA/3/Suppl.2 
 
- 32 - 
 
  APPENDIX XVII 
CASH FLOW  Company  P1 P2 P3 P4 P5 Operating Activities Net Profit      
Adjustments to 
reconcile net profit with cash flow generated from operating activities specify 
     
Specify      
Specify      
Specify      
(Increased) Reduced Assets 0,00 0,00 0,00 0,00 0,00 
Customer accounts receivable      
Inventories      
Other accounts Specify      
Specify      
Specify      
Specify      
Increased (Reduced) Liabilities 0,00 0,00 0,00 0,00 0,00 
Suppliers      
Other accounts Specify      
Specify      
Specify      
Specify      
Net Cash Flow Generated from 
Operating Activities 0,00 0,00 0,00 0,00 0,00 Investment activities Fixed Assets      
Investments      
Other accounts Specify      
Specify      
Specify      
Specify      
Cash Flow Utilized in Investment 
Activities 0,00 0,00 0,00 0,00 0,00 Financial Activities Loans and financing      
Capital      
Dividends      
Other accounts Specify      
Specify      
Specify      
Specify      
Cash Flow Utilized in Financial 
Activities 0,00 0,00 0,00 0,00 0,00  Other accounts Specify      
Specify      
Specify      
Specify      
Net Increase in Cash Equivalents 0,00 0,00 0,00 0,00 0,00 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 33 - APPENDIX XVIII 
COST OF PRODUCTION OF TH E PRODUCT FOR EACH PERIOD 
1 2 3 4.0 5.0 6.0 7. 0 8.0 9.0 10.0 11 12 
Company CODIP PERIOD Raw 
material 1 Other 
inputs 1 Utilities 1 Other 
variable 
costs 1 Direct 
Labor Depreciation Other 
fixed 
costs 1 Quantity 
produced in 
sales unit Quantity 
produced in 
kg 
  
  G/ADP/N/1/BRA/3/Suppl.2  
 
- 34 - APPENDIX XIX 
MONTHLY PRODUCTION COSTS (P5) 
1 2 3 4.0 5.0 6.0 7. 0 8.0 9.0 10.0 11 12 
Company CODIP Month 
(P5) Raw 
material 
1 Other 
inputs 1 Utilities 1 Other 
variable 
costs 1 Direct 
labor Depreciation  Other fixed 
costs 1 Quantity 
produced 
in sales 
unit Quantity 
produced 
in kg 
 
 
__________