G/ADP/N/1/BRA/3/Suppl.5
20 October 2014
(14-5241)  Page: 1/37
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 August 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. 44, DATED OCTOBER 29th, 2013 
(Published in the Government Gazette, October 30th, 2013) 
 
 Provides for the information required in 
applications for sunset reviews, according to article 106 of Decree 8058, dated July 26th, 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 7096, dated February 4t h, 2010, and by article 99 of Decree 8058, 
dated July 26th, 2013, resolves as follows:  
CHAPTER I 
GENERAL INFORMATION 
 
Article 1. The applications for sunset review provided for in article 106 of Decree No. 8058, 
dated July 26th, 2013, filed as of October 1st, 2013, shall be submitted exclusively through the 
form presented in this Directive. 
 
Article 2. The sunset review shall be requested by or on behalf of the domestic industry by 
means of a reasoned written application containing evidence that termination of the anti-dumping 
duty would very likely lead to continuation or recurrence of dumping and the resulting injury therefrom. 
 
Article 3. Applications lacking any of the information requested in this Directive may be 
summarily denied. 
 
Article 4. The Department of Trade Remedies of Brazil (Departamento de Defesa Comercial - 
DECOM) may conduct on-site verification to examine corporate records and check information 
submitted. Additional spreadsheets and documents used in preparing the application must be 
preserved for subsequent on-site verifications.  G/ADP/N/1/BRA/3/Suppl.5 
 
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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 Appe ndices of this Directive, the electronic 
spreadsheets available on the website of this Ministry shall be used. 
 
Article 7. The provisions of this Directive also apply to sunset reviews of price undertaking. 
 
Article 8. Questions and requests for clarif ication should be submitted to DECOM at 
decom@mdic.gov.br . 
 
CHAPTER II 
GENERAL INSTRUCTIONS 
 
Section I 
About the period of analysis of the sunset review application 
 
Article 9. The application for a sunset review shall be filed at least four (4) months prior to 
expiry of the anti-dumping duty, under penalt y of the application being deemed untimely. 
 
Article 10. The period of investigation of continuation or recurrence of injury shall 
comprehend sixty (60) months, divided into five periods of twelve (12) months, where the most recent interval (P5) must necessarily correspond to the period of investigation of continuation or recurrence of dumping and the other four intervals to the twelve months preceding each previous 
period and so on until the five periods are concluded (P4, P3, P2 and P1). 
 
Article 11. The period of investigation of continuation or recurrence of dumping shall 
comprehend twelve (12) months and be conclu ded either in March, June, September, or 
December.  
Section II 
About the product under sunset review investigation 
 
Article 12. Describe the product under sunset review investigation, indicating the item(s) of 
the MERCOSUR Common Nomenclature (Nomenclat ura Común del MERCOSUR - NCM) under which 
the product is classified, according to the definition provided in the Resolution that applied or 
extended the duty. 
 
Sole Paragraph. Indicate the tariff treatment during the period of injury investigation. 
 
Article 13. Indicate the number of the CAMEX Resolution that applied or extended the 
antidumping duty on the exports of the product under sunset review.  
Section III 
About the like product manufactured in Brazil 
 
 Article 14. 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 15. 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 16. Describe in detail the production process of the like product manufactured in 
Brazil, specifying: raw material(s), secondary ma terial(s), and utilities. Submit a flowchart 
describing the technological route employed, th e primary stages of the process, and key 
equipment employed.  
Article 17. Submit, where available, literature, catalogues, advertising materials, or other 
documents with technical information on the like product manufactured in Brazil. G/ADP/N/1/BRA/3/Suppl.5 
 
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Article 18. Indicate whether the like product manufactured in Brazil is subject to technical 
standards or regulations.  
Paragraph 1. In the event the like product ma nufactured in Brazil is subject to technical 
standards or regulations, indicate the pertinent st andards-setting or regulatory agency and submit 
a comprehensive list of the standards/regulations in question. 
 
Paragraph 2. The impossibility of submitting a comprehensive list of the respective technical 
standards or regulations should be duly justified.  
Article 19. Describe in detail the product codification system (CODPROD) used by the 
company in the normal course of operations, including any and all prefixes, suffixes, and other notations identifying the different types/models of the product. Submit a comprehensive list of 
codes and an accompanying description of the elements comprising such codes and, where 
applicable, of the respective trade names.  
Article 20. The product identification code (CODIP) 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. 
 
Article 21. Indicate whether the product codifi cation system employed by the company in 
the normal course of operations contemplates the main elements impacting production costs and 
sales price, and specify these elements. 
 
Paragraph 1. In case the CODPROD employed by the company in the normal course of 
operations does not contemplate the principal elem ents 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 review 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 
About the domestic industry and the representativeness 
 
Article 22. Provide the information listed in Appendix I for each period, as defined in 
article 10.  
Article 23. Indicate the unit used to express the production volume (units, tons, parts, liters, 
etc.).  
Article 24. If the application is submitted by a trade association, provide the corporate 
designation and address of the companies that subm itted information for analysis of continuation 
or recurrence of injury (column A of Appendix I).  
Section V 
About the imports  
 
Article 25. Detail the evolution of imports of the product under sunset review and the like 
product imported from other countries of origin, both in quantity and value, for the period of 
investigation of continuation or recurrence of injury, per exporting country. 
 G/ADP/N/1/BRA/3/Suppl.5 
 
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  Section VI 
About the Brazilian market 
 
Article 26. Describe the predominant forms of competition in the market (price, 
differentiation of goods, technical assistance , distribution network, advertising, etc.). 
 
Article 27. In the case of the agricultural sector, describe any government price policies 
applied to the good. 
 
Article 28. Set forth the motives leading domestic consumers to opt for the imported 
product, including: price, quality, delivery time , payment period, technological evolution, others 
(specify).  
Article 29. Indicate whether changes in regard to consumption patterns of the imported 
product were registered in the Brazilian market du ring the period of analysis of continuation or 
recurrence of injury. 
 
Article 30. Specify if restrictions exist in Brazil regarding the sale of the product under 
sunset review. If such restrictions do exist, describe these in detail, indicating whether they apply equally to domestic and foreign producers. 
 
Section VII 
About the continuation of dumping 
 
Article 31. The information in this section refers only to P5. 
 Article 32. Indicate the country/countries subjec t to the antidumping duty that exported the 
product under sunset review during the period of continuation of dumping indicated in article 11. 
 Article 33. Specify the name and address of all known foreign producers/exporters. 
 
Subsection I 
About the normal value 
 
Article 34. For each market economy exporter co untry indicated in article 32 of this section, 
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, pr eferably, as ex-factory sale prices not subject 
to tax. In case prices are presented in another condition of sale, the necessary adjustments for determination of the ex-factory price shall be deta iled, accompanied by the respective elements of 
proof. 
 
Article 35. In the case provided for in the ch apeau of article 34, 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, as well as the sales volume on which specification of the price in 
question is based, specifying:  
I - Domestic sales volume utilized as basis for normal value (provide unit); 
II - Currency;  III – Condition of sale; IV – Necessary adjustments to a fair comparison with the export prices; and 
V – Ex-factory unit price. 
 
Article 36. In the case provided for in the chapeau of article 42, sub-paragraph II, indicate 
sales to a third country, specifying:  
I - Export volume to the selected third country (provide unit); G/ADP/N/1/BRA/3/Suppl.5 
 
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  II – Currency;  
III – Condition of sale; IV – Necessary adjustments to a fair comparison with the export prices; and IV - Ex-factory unit price. 
 
Paragraph 1. Specify the reasons for considering that the selected third country is an 
appropriate choice. 
 
Paragraph 2. Indicate the tariff item of the exporter's classification under which the like 
product was classified or, when there is no such cl assification, indicate the respective item of the 
Harmonized System (HS).  
Article 37. In the case provided for in the ch apeau of article 34, sub-paragraph III, provide 
constructed normal value in the exporting country, according to the table in Appendix II, specifying the content of each category and the technical coefficients employed. 
 
Article 38. For each exporting country considered a non-market economy indicated in 
article 32 of this section, recommend a third ma rket economy country for use in determining the 
normal value, justifying the respective selection, 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 market 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 suggestion for determination of normal value shall be based on any other reasonably 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, pref erably, as ex-factory sales prices not subject 
to tax. In case prices are presented using another condition of sale, the necessary adjustments for 
determination of the ex-factory price shall be deta iled, accompanied by the respective elements of 
proof.  
Paragraph 3. Explain the reasons for deeming the selected third market economy country 
the appropriate choice, taking into consideration the following aspects:  
I – the volume of exports of the like product fr om 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 sunset review and the like product destined to 
the domestic market or exported by the selected third country; 
IV - the availability and the degree of disa ggregation of the statistics necessary to the 
investigation; or 
V - the degree of appropriateness of the information submitted in respect of the 
characteristics of the ongoing investigation. 
 
Article 39. In the case provided for in the ch apeau of article 38, 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 sales volume on the basis of which the price in 
question was established, specifying:  
I – domestic sales volume utilized as basis for normal value (provide unit); 
II - currency; III – condition of sale; 
IV - necessary adjustments to a fair comparison with the export price; and 
V – ex-factory unit price. 
 G/ADP/N/1/BRA/3/Suppl.5 
 
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  Article 40. In the case provided for in the chapeau of article 38, sub-paragraph II, indicate 
sales from the selected third market economy country to another country (not including Brazil) and the sales volume on the basis of which the price in question was established:  
I – export volume to the selected third country (provide unit); 
II - currency; III – condition of sale; 
IV - necessary adjustments to a fair comparison with the export price; and 
V – ex-factory unit price. 
 
Paragraph 1. Specify the reasons for considering that the selected destination country of the 
exports is the appropriate choice. 
 Paragraph 2. Indicate the tariff item of the exporter's classification under which the like 
product was classified or, when there is no such cl assification, indicate the respective item of the 
Harmonized System (HS). 
 
Article 41. In the case provided for in the ch apeau of article 38, sub-paragraph III, provide 
the constructed value in the selected third market economy country, according to the table in Appendix II, specifying the content of each ca tegory and the technical coefficients employed. 
 
Subsection II 
About the export price 
 
Article 42. For each country indicated in article 32 of this section, indicate the export price to 
Brazil of the product under sunset review, according to the table in Appendix III. 
 
Sole Paragraph. The prices should be presen ted, preferably, under the same condition of 
sale as the normal value. If prices are presented under another condition of sale, the adjustments 
employed to ensure an appropriate comparison between the normal value and the export price 
must be specified, accompanied by the respective elements of proof. 
 Article 43. In cases where there is no export pr ice or where it appears that the export price 
is unreliable due to an association or relationship 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 sunset review have been resold for the first time to 
an independent buyer; or 
II - a reasonable basis, in the case of products that are not to be resold to independent 
buyers, or not to be resold in the same condition as when they were imported.  
Sole Paragraph. Associated or related part ies are deemed to exist when there is a 
relationship between two parties in the cases indi cated in article 14, paragraph 10 of Decree 8058, 
dated July 26th, 2013. 
 
Article 44. In the case provided for in article 43, sub-paragraph I, in addition to providing 
the information requested in article 43, indicate, if  possible, the price at which the product is sold 
to the first independent buyer, as well as an estimate of all the costs incurred from the price on 
the indicated condition of sale, including freight, insurance, Import Duty, and other import 
expenses, in addition to a reasonable profit marg in for the product reseller, according to the table 
in Appendix IV. 
 
Article 45. In the case provided for in article 43, sub-paragraph II, in addition to providing 
the information requested in article 42, indicate, if possible, the basis and methodology used for reconstruction. 
 
Subsection III 
About the comparison between normal value and export price 
 
Article 46. Identify differences between the product considered for the purpose of 
determining the normal value and the product subject to the antidumping duty, based on G/ADP/N/1/BRA/3/Suppl.5 
 
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  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.  
Section VIII 
About the recurrence of dumping 
 
Article 47. In the absence of exports from th e country subject to the antidumping measure, 
or in the case of exports in negligible quantities during the period of review, or in the case the export price does not adequately reflect the behavior of the producers/exporters during the period of review, the probability of the recurrence of dumping shall be determined on the basis of a 
comparison between the average normal value, de termined according to Subsection I of Section 
VII of this Chapter, internalized in the Brazilian market, pursuant to the model in Appendix V, and:  
I. the average sale price of the domestic like product in the Brazilian market, determined for 
the period of review, preferably as ex-factory condition; or 
II. the average export price of other foreign suppl iers to the Brazilian market in transactions 
involving substantial quantities, determined for the period of review. 
 
CHAPTER III 
INFORMATION BY COMPANY REPRESENTED IN THE APPLICATION 
 
Section I 
About the information of represented companies 
 
Article 48. For each company represented in the application, provide: 
I – Company 
a) Corporate designation:  
b) Complete address:  
c) Telephone: d) Email 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) Position:  
c) Complete address:  d) Telephone: 
e) Email address: 
 
Section II 
Structure and affiliations 
 
Article 49. Provide the organizational chart of the company's operations structure and a 
description of the operations of each unit.  
Article 50. Indicate all manufacturing plants and sales and/or administrative offices relating 
to the domestic like product, as well as their respective locations.  
Article 51. Provide the organizational chart of the company's legal structure, including all 
related parties, as defined in article 14, paragraph 10 of Decree 8058, dated 2013.  
Article 52. The company may submit a bulletin detailing the information requested. 
 G/ADP/N/1/BRA/3/Suppl.5 
 
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  Section III 
Accounting practices 
 
Article 53. Indicate the manner in which the company's financial accounting information is 
summarized in the respective financial statements.  
Article 54. Describe in detail the manner in which company sales are recorded, listing all the 
accounting logs employed to this end.  
Article 55. 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 56. 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 57. Submit a complete accounting plan. 
 
Article 58. Provide the company's financial statements and attach the synthetic balance 
sheets for each injury period.  
Article 59. Indicate the managing or accounting software used (e.g.: SAP, Oracle, Datasul, 
etc.) 
 
Section IV 
Sales and distribution process 
 
Article 60. 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 61. Provide all sales terms (spot, cont ract, etc.). For sales accomplished through 
contracts, list the respective customers. 
 
Article 62. Indicate whether different types of packaging 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 63. Describe the manner in which the company classifies the exports or sales made 
on the domestic market in its records, as well as those delivered to Free Trade Zones and Export 
Processing Zones. 
 
Article 64. Provide a list of all related parties that purchased the domestic like product on 
the domestic market, indicating the product's destination (internal consumption or resale). 
Describe the price policies applied to such parties. 
 Article 65. Provide a flow chart of each dist ribution channel used for domestic sales. 
 
Article 66. Indicate whether the company has provided processing services to third parties 
(tolling) and maintained swap agreements. 
 
Article 67. Indicate whether the company has done sales of like products belonging to 
brands other than its own.  
Section V 
Performance indicators 
 
Article 68. The information related to the Subsections of this Section refers to the periods 
from P1 to P5 as is defined in article 10 of this Directive. G/ADP/N/1/BRA/3/Suppl.5 
 
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Subsection I 
About the quantity of sales 
 
Article 69. Indicate the value and quantities of the domestic like product sold on the 
domestic and international markets and the total value of company sales, pursuant to the model in 
Appendix VI. Note that the totals provided in Appendix VI must be consistent with the company's 
balance sheets and the sum of the information provided in Appendix VIII.  
Article 70. 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 VII. 
 
Article 71. Complete the Appendix VIII, concerning domestic market sales of the like product 
manufactured by the company, according to the instructions contained in that Appendix. 
 
Article 72. Sales to the Manaus Free Trade Zone and to the Export Processing Zones should 
be considered domestic market sales. 
 
Article 73. Note that the information provided in Appendix VIII must be reconciled with the 
company's financial statements and the information entered in Appendices VI, X and XII.  
Subsection II 
About the production and the level of  utilization of installed capacity 
 
Article 74. If the domestic like product is manufactured at more than one plant, identify 
each one of them and describe the activities performed at the various plants. 
 Article 75. Indicate whether outsourcing services are utilized in the manufacturing process, 
such as maintenance and tooling, utilities supply, etc. 
 Article 76. 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 77. Describe the regular manufacturing process for the domestic like product 
(continuous or batch production) and the number of shifts. 
 Article 78. Indicate whether there are any other production routes for the domestic like 
product. If other routes exist, outline the key differences between these. 
 Article 79. Provide the nominal and effective inst alled capacity of the manufacturing line of 
the domestic like product and the respective produc tion total, as per the model in Appendix IX. In 
the event the product is manufactured at more than one production line or plant, list the 
respective information separately. 
 
Article 80. In case the installed capacity applies to other products in addition to the domestic 
like product, indicate, also in the Appendix IX, th e production volume of such products and a list 
thereof. In this case, indicate the total capacity of production. 
 
Article 81. If the installed capacity was modified during the period of analysis, describe the 
modification. 
 
Article 82. Provide a detailed description of the manner in which effective capacity was 
calculated. 
 
Article 83. Indicate the occurrence of any production stoppages, including the period and 
duration of and motive for such stoppages.  
Subsection III 
About the inventory 
 
Article 84. Provide inventories, pursuant to the model in Appendix X. G/ADP/N/1/BRA/3/Suppl.5 
 
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Article 85. Present the requested information in units of weight (tons or kilograms) and, 
where applicable, in the unit of sale, using separate spreadsheets. Unit of sale means the unit based on which the domestic like product is normally sold. The unit should be consistent with that 
used by the company in its accounting procedures (units, liters, meters, parts, pairs, boxes, etc.). 
 Article 86. Indicate whether the manufacturing process includes production for inventory or 
production to order only. If production for inventory is utilized, provide the optimal inventory level. 
 Article 87. In the event it is the company's vi ew that imports of the product under sunset 
review have increased the period during which the domestic like product remains in inventory, 
complete the model in Appendix XI. 
 
Subsection IV 
About the financial statements 
 
Article 88. Submit financial statements for domestic sales of the like product manufactured 
by the company, in accordance with the model in Appendix XII. 
 
Article 89. Submit financial statements for ex ports of the like product manufactured by the 
company, in accordance with the model in Appendix XIII. 
 
Article 90. Submit financial statements for the resale of products imported into Brazil or 
purchased on the Brazilian market, in accordance with the model in Appendix XIV. Specify the reasons that led the company to import such products or purchase them on the domestic market, 
listing all national suppliers and foreign suppliers by country. 
 Article 91. In all cases, provide detailed information of the apportionment criteria used, 
where applicable, for determination of operational expenses and revenues. 
 
Subsection V 
About the employment, wages and salaries 
 
Article 92. Indicate, pursuant to the models in Appendices XV and XVI, the pertinent 
employment and wage figures corresponding to the production line for the like product, specifying 
the company's direct workforce (employees) and outsourced workers by segment: production, 
administration, and sales. 
 
Article 93. In Appendix XV, information should be provided concerning the number of 
employees on the payroll on the last day of each period. 
 
Article 94. If an apportionment criterion is adopted, it must be described in detail, and it also 
should be applied for completion of Appendices XV and XVI.  
Subsection VI 
About the return on investment 
 
Article 95. Specify the return on investment rate, pursuant to the model in Appendix XVII, 
describing in detail, where applicable, the apportionment criterion adopted. 
 
Subsection VII 
About the cash flow 
 
Article 96. Specify the cash flow, pursuant to the model in Appendix XVIII, describing in 
detail, where applicable, the apportionment criterion adopted. 
 
Subsection VIII 
About the capacity to raise funds or attract investments 
 
Article 97. Indicate the investments made in the production line of the domestic like product 
during the injury analysis period, setting forth the primary reasons for such investments (e.g.: G/ADP/N/1/BRA/3/Suppl.5 
 
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  environmental requirements, safety standards,  technological updates, increased demand) 
throughout the period in question and the manner in which these were financed (company resources, bank loans, debentures, etc.). 
 
Article 98. 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. 
 Article 99. Indicate whether the company received any short-term loans in the injury 
analysis period and the average borrowing rate of each period. 
 
Article 100. Indicate whether the company was subject to any of the negative effects listed 
below by virtue of the imports of the product under sunset review: 
 
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 
About the cost of production 
 
Article 101. Indicate whether any changes to the cost allocation criterion were made. In the 
event changes were made, outline the nature of these changes. 
 Article 102. 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 103. Provide the cost structure, base d on the model in Appendix XIX, for each 
CODPROD or groups of CODPROD (or CODIP, where applicable) identified in the application of the 
original investigation. With respect to P5, monthly information shall also be entered in Appendix XX. If the domestic like product is manuf actured at more than one plant, the production 
cost at each site shall be indicated. 
 
Article 104. Instructions for completing Appendices XIX and XX: 
 
I – Cost of raw materials and other inputs: include costs in connection with transportation, 
import duties, and others associated to purchase of the product. 
II – Labor: indicate all employees engaged in the pertinent production activities. Include 
salaries, bonuses, overtime pay, vacation pay, insurance, 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 105. If the company responded to article 76, indicate the impact on costs of the sale 
of sub-products or waste. 
 
Article 106. Note that the amounts provided in Appendices XIX and XX must be reconciled 
with the company's cost and financial statements.  
Section VI 
About the continuation or recurrence of injury to the domestic industry 
 
Subsection I 
About the continuation of injury 
 
Article 107. Based on the performance indicators in Section V, Subsections I to IX, indicate 
how the injury to the domestic industry has continued. G/ADP/N/1/BRA/3/Suppl.5 
 
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Article 108. As for possible effects on prices of the domestic industry, indicate if:  I – there has been a price undercutting caused by the product under sunset review when 
compared to the domestic industry like product; 
 
II – the prices of the product under sunset review have been causing a depressing or 
suppressing effect on prices of th e domestic industry like product. 
 Sole Paragraph. Estimate the amount of undercutting and indicate the methodology for 
calculating the internalized price of the product under sunset review, singling out the value or 
percentage equivalent to the expenses for internalization. 
 Article 109. Indicate if, due to the competition with the product under sunset review, the 
company lost sales on the domestic market, providing the client name and the conditions of such 
sales (price, payment conditions, etc.). 
 
Subsection II 
About the recurrence of injury 
 
Article 110. Based on the performance indicators in Section V, Subsections I to IX, indicate 
how the termination of the antidumping measure could lead to the recurrence of injury to the 
domestic industry. 
 
Article 111. The application shall indicate: 
 I – the probable behavior tendency of the imports of the product under sunset review; 
 
II – the probable price of the dumped imports and its probable effect on prices of the like 
product on Brazilian domestic market; and 
 
III – if there are changes in market conditions of  the exporting country, of Brazil or of third 
markets, including changes in supply and demand of the like product, due to, for example, trade 
remedies measures imposed by other countries. 
 
Article 112. In the case provided for in article 111, sub-paragraph II, inform if:  
I – there would be price undercutting caused by the probable price of the product under 
sunset review when compared to the domestic industry like product; 
 II – the probable price of the product under sunset review would cause a depressing or 
suppressing effect on prices of th e domestic industry like product. 
 Sole Paragraph. Estimate the amount of undercutting and indicate the methodology for 
calculating the probable internalized price of the product under sunset review, singling out the 
value or percentage equivalent to the expenses for internalization.  
Section VII 
About the possible other factors causing injury and the non-attribution 
 Article 113. Indicate any other factors that may be contributing to the continuation of injury, 
such as: 
 
I - the volume and price of 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 of and competition between foreign and domestic producers; 
V - developments in technology;  VI - export performance of the domestic industry;  
VII - productivity of the domestic industry;  
VIII - captive consumption; IX - imports or resale of the imported product by the domestic industry; and G/ADP/N/1/BRA/3/Suppl.5 
 
- 13 - 
 
  X – any other factor deemed relevant. 
 
Article 114. In the case of recurrence of inju ry to the domestic industry, indicate the 
exporting potential of the country subject to the measure, providing, if possible, the installed 
capacity and the production volume and the value and quantity of exports to all destinations, in accordance with Appendices XXI and XXII. 
 
Article 115. In the case of recurrence of injury  to the domestic industry, provide if it is 
known: 
 
I – about international inventories of the like product and the product under sunset review; 
and 
 
II – about the installation of new plants in the countries subject to the antidumping measure 
or in third countries, indicating, if possible, the date each new plant started functioning and their 
installed capacity.  
CHAPTER IV 
FINAL PROVISIONS 
 
Article 116. The requirements provided for in specific normative act issued by SECEX on 
legal representation of interested parties in trade remedies processes shall be observed. 
 
Article 117. This Directive shall enter in force on the date of its publication. 
  
DANIEL MARTELETO GODINHO 
 
 G/ADP/N/1/BRA/3/Suppl.5 
 
- 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     
0Production 
Value (R$) P5     
0
∑ - Sum G/ADP/N/1/BRA/3/Suppl.5 
 
- 15 - 
 
  APPENDIX II 
CONSTRUCTED NORMAL VALUE 
Item Price Technical 
Coefficient Unit Cost of 
Product 
To inform 
currency/unit To inform/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 Workforce       
(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-factory price  (H+I)       
 G/ADP/N/1/BRA/3/Suppl.5 
 
- 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-Factory Price (A-B-C) - 
 G/ADP/N/1/BRA/3/Suppl.5 
 
- 17 - 
 
  APPENDIX IV 
CONSTRUCTED EXPORT PRICE 
Items Unit Price 
Provide currency/unit 
(A) Resale price of the product under sunset review 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 product under sunset review (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-factory Price (M-N) -
 G/ADP/N/1/BRA/3/Suppl.5 
 
- 18 - 
 
  APPENDIX V 
AVERAGE NORMAL VALUE INTERNALIZED IN THE BRAZILIAN MARKET 
Item Unit Price  (provide currency/unit) 
(A) Ex-Factory Sale Price in the exporting country market   
(B) Domestic Freight in the exporting country   
(C) FOB Price (A+B) 0
(D) International Freight   
(E) International Insurance   
(F) CIF Price (C+D+E) 0
(G) Import Duty   
(H) AFRMM (25% over maritime freight)   
(I) Internalization Expenses   
(J) Internalized CIF Price (F+G+H+I) 0
 
  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 19 - APPENDIX VI 
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$) Freight 
on 
sales Net 
Earnings 
(R$) 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.5 
 
- 20 - 
 
  APPENDIX VII 
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.5 
 
- 21 - 
 
  APPENDIX VIII 
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) Condition 
of sale 
(TERENT) Quantity 
(informed 
unit) 
(QTDVEND) Quantity 
(sales 
unit) 
(QTDCOM) Groos 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) Freight from 
the production 
unit or 
warehouse to 
the customer 
(FRETINTCLI) Freight 
from the 
production 
unit to the 
warehouse 
(FRETINT) Pre-sale 
warehousing 
costs 
(DARMPV) 
 
17.0 18.0 19.1 19.2 19.3 19.4 20.0 
Internal insurance 
(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. Th e product code should be the one reported 
under section III from chapter II. 
 
Field 2.0 – Product Identification Code (CODIP): report the CODIP in accordance to the characteristics reported under section III 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 date of shipment from the factory or 
distribution warehouse to the customer. Distribution warehouse 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 th e 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.5 
 
- 22 - 
 
  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 date, 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 gross 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. Report 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 varies 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 ea ch 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 invoice. 
Explain the company's policy for granting the disco unt, 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 rebate s, describing each type. If rebates vary 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 G/ADP/N/1/BRA/3/Suppl.5 
 
- 23 - 
 
  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.  
 
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 transpor t 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 unit 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.5 
 
- 24 - 
 
  APPENDIX IX 
INSTALLED CAPACITY 
 
Company Installed Production 
Capacity Production Level of Utilization of 
Installed Capacity 
 
Production 
Line/Plant Nominal Effective Domestic 
like product Others Nominal Effective Period P1         
P2         
P3         
P4         
P5          
Note: specify unit of measure used.  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 25 - APPENDIX X 
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 H1 H2 H3 H4 H5 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.5 
 
- 26 - 
 
  APPENDIX XI 
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.5
 
- 27 - APPENDIX XII 
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 Earnings 
7.5-Other Operating Expenses 
7.6-Other Operating Revenues 
8-Operating Income (6-7) - - - - - 
  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 28 - APPENDIX XIII 
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 Earnings  
5.5-Other operating expenses  
5.6-Other operating revenues  
6-Operating Income (4-5) - - - - - 
  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 29 - APPENDIX XIV 
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 freight on sales)           
7.3-Financial Expenses           
7.4-Financial Earnings           
7.5-Other operating expenses           
7.6-Other operating revenues           
8-Operating Income (6-7) - - - - - 
  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 30 - APPENDIX XV 
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 Sub Total Period P1    -     - 
P2    -     - 
P3    -     - 
P4    -     - 
P5     -     - 
 
  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 31 - APPENDIX XVI 
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.5 
 
- 32 - 
 
  APPENDIX XVII 
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.5 
 
- 33 - 
 
  APPENDIX XVIII 
CASH FLOW 
R$  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 0,00Investment activities Fixed Assets 
Investments 
Other accounts Specify 
Specify 
Specify 
Specify 
Cash Flow Utilized in Investment 
Activities 0,00 0,00 0,00 0,00 0,00Financial 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.5
 
- 34 - APPENDIX XIX 
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.5
 
- 35 - APPENDIX XX 
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 
 
 
 G/ADP/N/1/BRA/3/Suppl.5 
 
- 36 - 
 
  APPENDIX XXI 
INSTALLED CAPACITY AND PRODUCTION 
 
Provide unit Installed capacity Production Period P1 
P2 
P3 
P4 
P5 
  
  G/ADP/N/1/BRA/3/Suppl.5
 
- 37 - APPENDIX XXII 
EXPORTS FROM THE COUNTRIES SUBJECT TO THE MEASURE 
P1 P2 P3 P4 P5 
Country(ies) 
subject to the 
measure Exported 
quantity 
(provide unit) Exported 
value 
(provide 
currency) Exported 
quantity 
(provide unit) Exported 
value 
(provide 
currency) Exported 
quantity 
(provide unit) Exported 
value 
(provide 
currency) Exported 
quantity 
(provide unit) Exported 
value 
(provide 
currency) Exported 
quantity 
(provide unit) Exported 
value 
(provide 
currency) 
 
 
__________