WORLD TRADE  
ORGANIZATION   
G/ADP/N/1/BRA/2/Suppl.8 
27 April 2012 
 (12-2238) 
Committee on Anti-Dumping Practices 
 Original:   English 
 
  
NOTIFICATION OF LAWS AND REGULATIONS UNDER 
ARTICLES 18.5 OF THE AGREEMENT 
 
BRAZIL 
 
Supplement 
   The following communication, dated 12 April 2012,  is being circulated at the request of the 
Delegation of Brazil.   
 
_______________ 
 
 
MINISTRY OF DEVELOPMENT, INDUSTRY, AND FOREIGN TRADE 
SECRETARIAT OF FOREIGN TRADE 
 
DIRECTIVE No. 46, DATED 23 DECEMBER 2011 
(Published in the Government Gazette, December 29, 2011) 
 
THE SECRETARIAT OF FOREIGN TRADE OF THE MINISTRY OF DEVELOPMENT, 
INDUSTRY, AND FOREIGN TRADE, in the exercise of the duties and powers conferred by article 5 of Law No. 9019, dated 30 March 1995, and article 3 of Decree No. 1602, dated 23 August 1995, 
hereby resolves as follows:  Article 1. The applications for antidumping invest igations provided for in article 18 of Decree 
No. 1602 filed as of January 1, 2012, shall be subm itted exclusively through the form in Annex I of 
this Directive.  Article 2. Until December 31, 2011, applicati ons prepared as recommended by SECEX Circular 
No. 21, dated 2 April 1996, shall be accepted. 
 
Article 3. A confidential hardcopy version and a rest ricted hardcopy version of the application shall 
be filed simultaneously, in addition to a protect ed and an unprotected electronic version of each 
document. The electronic files must be submitted in ".doc," ".docx," ".xls," or ".xlsx" format.  
Article 4. Applications not in conformity with th e provisions of this Directive shall be denied. 
 Article 5. SECEX Circular No. 21, dated 2 April 1996, shall be hereby revoked effective January 1, 
2012.  Article 6. SECEX Directive No. 35, da ted 11 October 2011, is hereby revoked. G/ADP/N/1/BRA/2/Suppl.8 
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  TATIANA LACERDA PRAZERES 
 
ANNEX I 
APPLICATION FOR ANTIDUMPING INVESTIGATION 
 I) GENERAL INSTRUCTIONS 
 1. The application must contain evidence of dumpi ng practices, injury to domestic industry, and the 
nexus of causality between the two.  
1.1. The application must include a cover sheet signed by an individual vested with legal powers to 
act on behalf of the applicant, in the format described in Appendix I.  1.2. A power of attorney conferring the requisite le gal powers to act on behalf of the applicant must 
be presented. Note that in the case of a private pow er of attorney the document must be signed by the 
individual(s) conferring legal powers and accompanie d by the respective corporate charter – bylaws 
or articles of incorporation –, any subsequent am endments, and the minutes of the meetings in which 
the current board was elected, where appropriate.  2. Applications lacking any of the information requ ested in this Directive may be summarily denied. 
 
3. Information submitted as confidential shall be accompanied by an appropriate reasoning to support 
the request for confidentiality and a non-confid ential summary of the information deemed 
confidential. If the submission of a non-confidential summary is not possible, a justification for this 
impossibility must be presented.  
4. Both the justifications and th e non-confidential summary shall be included in the restricted version 
of the application.  5. The term CONFIDENTIAL shall be placed in re d at the top-center and bottom-center of each page 
of the confidential version of the application as well as any other sheets containing confidential 
information. 
 
6. The term RESTRICTED shall be placed in blue at  the top-center and bottom-center of each page of 
the restricted version of the application. Docume nts without a corresponding confidential version shall 
be treated as restricted, not requiring the placement of the term RESTRICTED.  
7. A confidential hard copy version and a restricted ha rd copy version of the application shall be filed 
simultaneously, as well as a protected and an unprot ected electronic version of each document. The 
electronic files shall be submitted in ".doc," ".docx," ". xls," or ".xlsx" format. The contents of the hard 
copy and electronic versions must be identical.  8. Any information not clearly identified as confiden tial shall be treated as restricted. Interested 
parties will have access to that restricted inform ation if and once the inv estigation is initiated. 
 9. Foreign language documents shall be accompan ied by an original or certified copy of the 
Portuguese language translation prepared by a certified public translator.  
10. Upon initiation of the investigation, the Br azilian Trade Defense Depart ment (Departamento de 
Defesa Comercial – DECOM) may conduct on-site ve rification to examine corporate records and 
check information submitted. Additional spread sheets and documents used in preparing the 
application must be preserved for subsequent on-site verifications. 
  G/ADP/N/1/BRA/2/Suppl.8 
 Page 3 
 
 
  11. For the purpose of filing the electronic version of the application, a status report must be 
submitted, filled in and signed for each electroni c media , pursuant to the model in Appendix II. 
 11.1 The electronic media must identify the petitio ner's corporate designation and the product in 
question. 
 
11.2 When preparing the information above in ".xls"  or ".xlsx" format, alphabetical fields should be 
aligned to the left and numerical fields to the right.  11.3 Dates must be formatted in a date field, not  an alphabetical field, in the 12/34/5678 format, 
where: positions 1 and 2 equal (=) day, positions 3 and 4 equal (=) m onth, positions 5 - 8 equal (=) 
year.  11.4. When entering  data correspondi ng to financial values, thousands must be separated by a dot and 
cents by a comma. Example: 2.550,30 (read: two thou sand five hundred and fifty and thirty cents). 
 
11.5. All electronic spreadsheets must contain a cal culation log and the respective formulas applied. 
 12. Questions and requests for clarification shou ld be submitted to DECOM at decom@mdic.gov.br. 
 II) GENERAL INFORMATION 
 
1. About the period for analysis of dumping and the period for analysis of injury  1.1. The period investigated for dumping assessment sh all comprise, preferably, twelve (12) months, 
considered sequentially on the basis of the precedi ng sixteen (16) months, calculated retroactively 
from the filing of the application, and shall n ecessarily be completed either in March, June, 
September, or December.  1.2. The period investigated for injury assessment shall comprise, preferably, sixty months, divided into five twelve (12) month interval s. The most recent interval (P5) must necessarily coincide with the 
dumping investigation. Each of the other four periods must encompass the twelve months prior to the 
preceding period and so on until the five pe riods are concluded (P 4, P3, P2 e P1). 
 1.3. Indicate the periods considered for the purpo se of paragraph 1.1. and 1.2 of this section. 
 2. About the product allegedly exported at dumping prices 
 
2.1. Describe in detail the product covered under the application, 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 covered under the application.  
2.2. Describe in detail the production process in the re levant country/countries. If there is more than 
one production route, this circumst ance should be explained. If possible, specify the route utilized by 
each foreign manufacturer.  2.3. Indicate the item(s) of the MERCOSUR Common Nomenclature (Nomenclatura Común del 
MERCOSUR – NCM) under which the product c overed under the application is classified. 
 2.3.1. Clearly set forth whether the definition of the product corresponds to the description of the NCM item(s) under which the product is classified. In  the event another product or other products are G/ADP/N/1/BRA/2/Suppl.8 
Page 4  
 
  described in the respective NCM item(s), this s hould be indicated and elements enabling their 
identification provided.  2.3.2. If there is reason to suppose the product covered under the application has been imported 
through other tariff classification under NCM, this shall be explained. 
 
2.4. In the event the product covered under the ap plication is not homogenous and/or is classified 
under more than one tariff line of the NCM, this  shall be explained and elements enabling the 
definition of the product provided.  
2.4.1. Indicate whether any type(s)/model(s) is (a re) not included in the application, providing a 
detailed explanation of the reas ons justifying the exclusion. 
 2.4.2. In this case, provide a detailed description of  the type(s)/model(s), with a view to enabling its 
(their) full identification. 
 
2.5. Submit, where available, literature, catalogues,  advertising material, or  other documents with 
technical information on the product covered under the application.  2.6. Indicate whether the product covered under the a pplication is subject to technical standards or 
regulations. A technical standard is a document ap proved by a recognized institution that sets forth 
rules, guidelines, or characteristics for common a nd repeated use regarding products or related 
production processes and methods, the compliance with which is not mandatory. A technical 
regulation is a document approved by an official g overnment agency that sets forth the characteristics 
of the product or related production processes an d methods, includes applicable administrative 
provisions, and compliance with which is mandatory. 
 
2.6.1. In the event the product covered under the application is subject to technical standards or regulations, indicate the pertinent standards-setting or regulatory agency and submit a comprehensive 
list of the relevant standards/regulations.  2.6.2. In case the submission of the comprehensiv e list of the respective technical standards or 
regulations is not possible, this  fact should be duly justified. 
 3. About products manufactured in Brazil  3.1. If the application is submitted on behalf of more than one company, information on the product 
manufactured in Brazil must be subm itted individually by each company. 
 3.2. Provide a detailed description of the product manufactured in Brazil, specifying, as applicable: 
raw material(s); chemical composition; model; si ze; capacity; power, manner of presentation, uses 
and applications, and distribution channels. Include  any other characteristics deemed relevant for 
identification of the product. 
 
3.3. Describe in detail the production process of the similar domestic product, specifying: raw 
material(s), secondary material(s), and utilities. Su bmit a flowchart describing the technological route 
employed, the primary stages of the process, and key equipment employed.  
3.4. Submit, where available, literature, catalogues, advertising materials, or  other documents with 
technical information on the product manufactured in Brazil.  3.5. Indicate whether the product in question is subject  to technical standards or regulations. Technical 
standard means the document approved by a recognized  institution that sets forth rules, guidelines, or  G/ADP/N/1/BRA/2/Suppl.8 
 Page 5 
 
 
  characteristics for common and ongoing use in c onnection with products or related production 
processes and methods, compliance with which is not mandatory. Technical regulation means the 
document approved by an official government organization that sets forth the characteristics of the product or related production processes and methods, includes applicable administrative provisions, 
and compliance with which is mandatory. 
 
3.5.1. In the event the product covered under the application is subject to technical standards or regulations, indicate the pertinent standards-setting or regulatory agency and submit a comprehensive 
list of the standards/regulations in question.  
3.5.2. The impossibility of submitting a comprehensiv e list of the respective technical standards or 
regulations should be duly justified  3.6. Describe in detail the product codification system (CODPROD) used by the company in the 
normal course of operations, includi ng 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.  3.7. The product identification code (CODIP) sha ll be represented by an alphanumerical combination 
reflecting the product's characteristics. The alphanu merical combination must reflect, in descending 
order, the importance of each characteristic of the product, beginning with the most significant one. 
 3.8. Indicate whether the product codification system employed by the company in the normal course of operations contemplates the main elements impa cting production costs and sales price, and specify 
these elements. 
 
3.8.1. In case the CODPROD employed by the comp any in the normal course of operations does not 
contemplate the principal elements impacting production costs and sales price, recommend a CODIP composition to enable their identification.  3.8.2. Certify that the information is relevant, as th e data submitted for review of the application must 
be presented based on the CODPROD or, where app licable, the recommended CODIP. In addition, 
once the investigation is initiated detailed inform ation per CODIP based on the data above will be 
requested from foreign producers.  3.8.3. Where feasible, the CODIP may be prepar ed 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.  4. About the similarity  4.1. Describe in detail the differences between the product object of the application and the product 
manufactured in Brazil, in particular relating to: raw material(s), chemical composition, physical 
characteristics, production process, production rout e, quality, manner of presentation, uses, and 
applications. Include any other differences identified.  4.2. If differences between the two products are id entified, describe the reasons for concluding that 
such differences do not affect similarity. 
 5. About the domestic industry and the representativeness  5.1 Provide the following information fo r each period, as per paragraph 1.2: G/ADP/N/1/BRA/2/Suppl.8 
Page 6  
 
   
Production volume Σ of companies 
providing 
information for 
injury analysis  
(A) Σ of companies 
expressing support 
for the application 
(B) Σ of other 
manufacturers in 
Brazil 
(C) Domestic 
production 
(A+B+C) 
P1     
P2     
P3     
P4     
P5     
Value of Production 
(R$)     
P5     
Σ – Total 
 5.2. Indicate the unit used to express the production vol ume (units, kilograms, tons, parts, liters, etc). 
 
5.3. If the application is submitted by a trade association, provide the corporate designation and address of the companies that submitted informati on for injury analysis (column A of the table 
above).  
5.4. Provide the corporate designation and address of  all manufacturers of the similar product that are 
not represented in the application but have expressed their support therefor, indicating the 
corresponding volume and value of their production to tals. Statements from all companies expressing 
support for the application must be atta ched (column B of the table above). 
 5.4.1. Statements of support not accompanied by  information on the company's production volume 
and sales of the produced good in the domestic market shall not be considered. 
 5.5. Provide the corporate designation and address of known companies whic h have not offered an 
opinion on the application (column C of the table above) and specify the methodology employed to estimate their share of production. 
 
6. About the imports of the exporte d good allegedly at dumped prices 
 6.1. Detail the evolution of the imports of the good in question, both in quantity and value, during the 
period of injury, by exporting country.  
6.2. Provide the corporate designation and address of the companies known for importing allegedly 
dumped product.  6.3. Submit information on the effective or potentia l production capacity of the exporting countries to 
Brazil, attaching the respective information sources. 
 
7. About the market  7.1. Describe the predominant forms of competiti on in the market (price, differentiation of goods, 
technical assistance, distribution network, advertising, etc.). 
 
7.2. In the case of the agricultural sector, describe any government price policies applied to the good. 
  G/ADP/N/1/BRA/2/Suppl.8 
 Page 7 
 
 
  7.3. Set forth the motives leading domestic cons umers to opt for the imported product, including: 
price, quality, delivery time, payment period, technological evolution, others (specify).  7.4. Indicate whether changes in regard to c onsumption patterns of the imported product were 
registered in the Brazilian market during the injury analysis period. 
 
7.5. Specify if restrictions exist in Brazil  re garding the sale of the imported product. If such 
restrictions do exist, describe these in detail, indi cating whether they apply equally to domestic and 
foreign producers.  
8. About the normal value and the export price 
 8.1. The format of the tables presented in para graphs 8.4 and 8.5 of this section constitutes 
recommendation for submission of the information a nd may be adapted accordingly. The information 
requested in paragraphs 8.2 through 8.6 of this section refer only to P5. Cite the sources for all 
information submitted and provide the respective evidentiary elements. 
 8.2. Indicate the exporting country/countries of the good allegedly exported at dumped prices. 
 8.3. Specify the name and address of all known foreign pr oducers/exporters. 
 
8.4. About the normal value 
 8.4.1 For each market economy exporter indicated in paragraph 8.2 of this section, submit data for 
one of the alternatives below (8.4.1.1; 8.4.1.2; or 8.4.1.3 of this section). The prices should be 
presented, preferably, as ex-factory sale prices not subj ect to tax. In the even t said prices are presented 
in another manner of sale, the necessary adjustments for determination of the ex-factory price must be 
detailed and accompanied by the corresponding evidentiary elements.  8.4.1.1 Representative price on the domestic market of  the exporting country: provide the price for the 
similar product under normal commerc ial operations for domestic consumption in the exporting 
country, as well as the sales volume on which specification of the price in question is based. 
 
Domestic sales volume utilized as basis for normal value (provide 
unit)  
Value of sales 
(provide currency and condition of sale)  
Adjustments (add a line for each adjustment)  
Ex-factory unit price  
 
8.4.1.2. Export price to third country: indicate sales to a third country. 
 
Export volume to a third country (provide unit)  
Value of sales (provide currency and condition of sale)  
Adjustments (add a line for each adjustment)  
Ex-factory unit price  
 
8.4.1.2.1 Specify the third country selected and reas ons for considering such country the appropriate 
choice.  8.4.1.3. Constructed normal value in the exporting c ountry: provide constructed value in the exporting 
country. The table below lays out recommended ca tegories for constructing the normal value. If 
necessary, add additional categories. Specify th e content of each category and the technical G/ADP/N/1/BRA/2/Suppl.8 
Page 8  
 
  coefficients employed, indicating the sources and,  where applicable, attaching the corresponding 
evidentiary elements.  
Categories Price 
(provide currency/unit) Technical coefficient 
(provide unit) Unit cost of product 
(provide currency/unit) 
(A) Raw material (specify)    
(B) Direct labor    
(C) Other costs (specify)    
(D) Production cost 
(A+B+C)    
(E) General administrative 
expenses    
(F) Commercial expenses    
(G) Total cost (D+E+F)    
(H) Profit    
(I) Ex-factory price (G+H)    
 
8.4.2. Non-market economies: for each country indica ted in paragraph 8.2 of this section, recommend 
a third market economy country for use in determ ining the normal value, justifying the respective 
selection, and submit information for one of the altern atives below (8.4.2.1; 8.4.2.2; or 8.4.2.3 of this 
section). The prices should be presented,  preferably, as ex-factory sales prices not subject to tax.  If 
these are indicated using another condition of sale, the adjustments necessary for determination of the 
ex-factory price must be specified and the respective evidentiary elements included. 
 8.4.2.1 Representative sales price on the domestic ma rket of a third market economy country: provide 
the price for the similar product under normal comme rcial operations for domest ic consumption in the 
third market economy country and the sales volume on the basis of which the price in question was 
established. 
 
Domestic sales volume in third market economy country (provide unit)  
Value of sales 
(provide currency and condition of sale)  
Adjustments (add a line for each adjustment)  
Ex-factory unit price  
 
8.4.2.2 Export price from a third market economy country: indicate sales from the third market economy country to another country (not including Br azil) and the sales volume on the basis of which 
the price in question was established. 
 
Export volume from third market economy country (provide 
unit)  
Value of sales in local curre ncy (provide currency and 
condition of sale)  
Adjustments (add a line for each adjustment)  
Ex-factory unit price  
 
8.4.2.2.1 Indicate the selected destination country of  the exports and specify the reasons for deeming 
such country the appropriate choice.  8.4.2.3. Constructed normal value in third market  economy country: provide the constructed value in 
the third market economy country. The table below se ts out recommended categories to be considered 
when constructing the normal value. If necessary, additional categories may be included. Specify the 
content of each category and the technical coeffici ents employed, indicating the sources and attaching 
the corresponding evidentiary elements.  G/ADP/N/1/BRA/2/Suppl.8 
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Categories Price 
(provide currency/unit) Technical coefficient 
(provide unit) Unit cost of product 
(provide currency/unit) 
(A) Raw material (specify)    
(B) Direct labor    
(C) Other costs (specify)    
(D) Production cost 
(A+B+C)    
(E) General administrative 
expenses    
(F) Commercial expenses    
(G) Total cost (D+E+F)    
(H) Profit    
(I) Ex-factory price (G+H)    
 
8.5. About the export price 
 
8.5.1. For each country indicated in paragraph 8.2 of this section, indicate the export price to Brazil of the product exported allegedly at dumped prices. Th e prices should be presented, preferably, under the 
same condition of sale as the normal value. If prices  are presented under anothe r 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 corresponding evidentiary elements 
 
Category 
 Unit value 
(provide currency/unit) 
(A) Price FOB to Brazil  
(B) Factory freight – port   
(C) Other export costs (specify)  
(D) Ex-factory price (A-B-C)  
 
8.5.2. Indicate whether there is reason to believe th at the export price is not reliable by virtue of a 
business association or partnership or offset agre ement between the manufac turer/exporter and the 
importer or a third party. 
 8.5.2.1. Associated parties are deemed to exist when  there is a relationship between two parties in the 
following cases: a) one occupies a supervisory or mana gerial position in the other's company; b) the 
two are legally recognized as having a business asso ciation; c) the two maintain an employer-
employee relationship; d) one exercises direct or indi rect proprietarial rights, control, or ownership of 
5% or more of the stock and bonds of the other curre ntly in circulation or has a vote in both; e) one 
directly or indirectly controls the other; f) both are di rectly or indirectly controlled by a third party; g) 
the two jointly control, directly or indirectly, a thir d party; h) the two belong to the same family; or i) 
they maintain an economically, financially, or t echnologically dependent rela tionship with customers, 
suppliers, or lenders. Indicate whether any of these companies is engaged in the manufacture or sale 
of the good in question. 
 8.5.2.2. Indicate the price at which the imported pr oduct is sold to the first independent buyer in 
Brazil, as well as an estimate of all the costs incu rred  from the price on the indicated condition of 
sale, including freight, insurance, Import Duty, and other import expenses, in addition to a reasonable 
profit margin for the product reseller. G/ADP/N/1/BRA/2/Suppl.8 
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Category 
 Unit Price (provide 
currency/unit) 
(A) Sales price of imported product for first independent buyer on the domestic market  
(B) Sales taxes (specify)  
(C) Profit after resale  
(D) Costs of resale to importer (specify)  
(E) Price of similar domestic imported product (A-B-C-D)  
(F) Other costs (specify)  
(G) AFRMM* (25% on freight)  
(H) Import Duty  
(I) CIF price to Brazil (E-F-G-H-)  
(J) Freight to Brazil  
(K) Insurance  
(L) FOB Price to Brazil (I-J-K)  
(M) Other export costs to Brazil – factory/port transportation – others 
(specify)  
(N) Ex-factory price  (L-M)  
* AFRMM – Additional Freight for the Renovation of the Merchant Marine (Adicional de Frete para Renovação 
da Marinha Mercante) 
 
8.6. About the comparison between normal value and export price  8.6.1. Identify differences between the product cons idered for the purpose of determining the normal 
value and the product imported allegedly at du mped prices, based on quantities, physical 
characteristics, level of trade, payment conditions, etc., indicating, to this end, the adjustments 
required to offset such differences and enable comparison of the normal value and export price. 
 9. About the threat of injury  9.1. In addition to the information requested in  the paragraphs above, applications containing 
allegations regarding threat of material injury must include information concerning: 
 9.1.1. production capacity in the exporting c ountry/countries indicated in paragraph 8.2. 
 9.1.2. forecasts of increase in the production capacity in the exporting country/countries. 
 
9.1.3. excess capacity in the exporting countr y/countries, indicating the respective production 
volumes.  9.1.4. inventories in the exporting country/countries.  
9.1.5. restrictive measures applied by other c ountries, including antidumping rights capable of 
justifying the diversion of trade flows to Brazil.  9.1.6. the reasons to believe that Brazilian impor ts of the product imported allegedly at dumping 
prices will increase, considering the existence of other potential import markets. 
 
9.1.7. the evolution of exports of the product in question from the exporting country/countries.  III) INFORMATION BY COMPANY REPRESENTED IN THE APPLICATION  1. Provide the following information for each  company represented in the application:  G/ADP/N/1/BRA/2/Suppl.8 
 Page 11 
 
 
  1.1. Company: 
1.1.1. Corporate designation: 1.1.2. Complete address: 1.1.3. Telephone: 1.1.4. Email address: 
 
1.2. Legal representative authorized to DECOM:  provide only one addressee and the respective 
address. 1.2.1. Name: 1.2.2. Position: 
1.2.3. Complete address: 
1.2.4. Telephone: 1.2.5. Email address:  2. The power of attorney conferring legal powers on the representatives indicated on the form to act 
on behalf of the company must be submitted. Note th at private powers of attorney must be signed by 
the grantor(s) and accompanied by the respective corporate charter – bylaws or articles of 
incorporation –, including any subsequent amendments thereto and the meeting minutes 
corresponding to election of the current board, where applicable.  3. Structure and affiliations 
 
3.1 Provide the organizational chart of the compan y's operations structure and a description of the 
operations of each unit.  3.2. Indicate all manufacturing plants and sales and/or  administrative offices relating to the product in 
question, as well as their respective locations. 
 3.3 Provide the organizational chart of the company's legal structure, including all pertinent parties, as 
per sub-paragraph 8.5.2.1 of section II.  3.4 The company may submit a bulletin detailing the information requested. 
 
4. Accounting practices  4.1. Indicate the manner in which the company's fi nancial accounting information is summarized in 
the respective financial statements. 
 
4.2. Describe in detail the manner in which compan y sales are recorded, listing all the accounting logs 
employed to this end.  4.3. Describe the cost accounting system adopt ed by the company and the manner in which 
production costs are classified, allocated, aggreg ated, and recorded. The description should be 
submitted in narrative form and accompanied by a flow chart. 
 4.4. Describe the manner in which costs are reco rded in the manufacturing process, detailing all 
auxiliary cost analysis systems maintained by th e company. Indicate the manner in which the cost 
information is reconciled with the financial statements. 
 
4.5. Submit a complete accounting plan.  4.6. Indicate the accounting software used  (e.g.: SAP, Oracle, Datasul, etc.) 
 G/ADP/N/1/BRA/2/Suppl.8 
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  5. Sales and distribution process 
 5.1. 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. 
 5.2. Provide all sales terms (spot, contract, etc.).  For sales accomplished through contracts, list the 
respective customers.  
5.3. Indicate whether different types of packaging are used (bulk, barrel, big bag, pallet, etc.) for the 
similar domestic product, as well as the volumes re gularly transported, by type of packaging. 
 5.4. Describe the manner in which the company cl assifies 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. 
 
5.5. Provide a list of the parties purchasing the similar domestic product on the domestic market, 
indicating the product's destinati on (internal consumption or resale). Describe the price policies 
applied to such parties.  5.6. Provide a flow chart of each distribution channel used for domestic sales. 
 
5.7. Indicate whether the company has provided processing services to third parties (tolling) and maintained swap agreements.  5.8. Indicate whether the company has done sales of similar products belonging to brands other than 
its own. 
 5.9. Specify whether by virtue of competition w ith the imported product the company has lost sales on 
the domestic market, indicating the specific customer  and conditions of such sale(s) (price, payment 
terms, etc.).  
5.10. Specify whether by virtue of competition w ith the imported product the company lowered its 
prices and suspended any announced price increases.  6. Performance indicators  
6.1. Quantity and value of sales: 
 6.1.1. Indicate the value and quantities of the simila r product sold on the do mestic and international 
markets and the total value of company sales, pursu ant to the model in Appendix III. Note that the 
totals provided in Appendix III must  be consistent with the compan y's balance sheets and the sum of 
the information provided in Appendix XVI; 
 
6.1.2. In the case of captive consumption, that is, tr ansfer of the product utilized as a raw material or 
input without issuance of a sales invoice, complete Appendix IV.  6.2. Installed capacity and production 
 
6.2.1.  If the product is manufactured at more than one plant, identify each of them and describe the 
activities performed at the various plants;   G/ADP/N/1/BRA/2/Suppl.8 
 Page 13 
 
 
  6.2.2. Indicate whether outsourcing services are utili zed in the manufacturing process, such as tool 
and equipment maintenance, utilities supply, etc.;  6.2.3. 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; 
 6.2.4. Describe the regular manufacturing process for the similar domestic product (continuous or batch production) and the number of shifts;  
6.2.5. Indicate whether there are any other productio n routes for the similar domestic product. If other 
routes exist, outline the key differences between these; 
 6.2.6. Provide the nominal and effective installe d capacity of the manufacturing line of the similar 
domestic product and the respective production total, as per the model in Appendix V. In the event the 
product is manufactured at more than one producti on line or plant, list the respective information 
separately;  6.2.7. In case the installed capac ity applies to other products in addition to the similar domestic 
product, indicate the production volume of such products and a list thereof in Appendix V;  
6.2.8. If the installed capacity was modified  during the period under analysis, describe the 
modification;  6.2.9. Provide a detailed description of the manne r in which effective capacity was calculated; 
 
6.2.10. Indicate the occurrence of any production stoppages, including the period and duration of and 
motive for such stoppages.  6.3. Inventory  6.3.1. Provide inventories, pursuant to the model in Appendix VI; 
 
6.3.2. 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 product 
is normally sold. The unit should be consistent w ith that used by the company in its accounting 
procedures (units, liters, meters, parts, pairs, boxes, etc.); 
 
6.3.3. Indicate whether the manufacturing process in cludes production for inve ntory or production to 
order only. If production for i nventory is utilized, provide the optimal inventory level; 
 6.3.4. In the event it is the company's view that imports allegedly sold at dumping prices have increased the period during which the similar domes tic product remains in inventory, complete the 
model in Appendix VII. 
 6.4. Financial statements  6.4.1. Submit financial statemen ts for domestic sales of the si milar product manufactured by the 
company, as per the model in Appendix VIII; 
 6.4.2. Submit financial statements for captive c onsumption of the similar product, pursuant to the 
model in Appendix IX;  G/ADP/N/1/BRA/2/Suppl.8 
Page 14  
 
  6.4.3. Submit financial statements for exports of the similar product, in accordance with the model in 
Appendix X;  6.4.4. Submit financial statements for the resale of products imported into Brazil or purchased on the Brazilian market, as per the model in Appendix XI. Specify the reasons that led the company to 
import such products or purchase them on the domest ic market, listing all national suppliers and 
foreign suppliers by country.  6.4.5. In all cases, provide detailed information of  the apportionment criteria used, where applicable, 
for determination of operational e xpenses and revenues. Submit financial statements for the company 
and attach balance sheets for each injury period. 
 6.5. Employment, wages, and salaries.  6.5.1. Indicate, pursuant to the models in Appe ndices XII and XIII, the pertinent employment and 
wage figures corresponding to the production line for the similar product, specifying the company's 
direct workforce (employees) and outsourced work ers by segment: production, administration, and 
sales. In Appendix XII, information should be pr ovided concerning the number of employees on the 
payroll on the last day of each period. If an appor tionment criterion is adopted, the same steps should 
be applied for completion of Appendices XII and X III. The apportionment criterion, where adopted, 
must be described in detail. 
 
6.6. Return on investment  6.6.1. Specify the return on investment, pursuant to  the model in Appendix XIV, describing in detail, 
where applicable, the apportionment criterion adopted. 
 
6.7. Cash flow  6.7.1. Specify the cash flow, pur suant to the model in Appendix XV, describing in detail, where 
applicable, the apportionment criterion adopted.  
6.8. Capacity to raise funds or attract investments 
 6.8.1. Indicate the investments made in the production line of the similar domestic product during the injury analysis period, setting forth the primary r easons for such investments (e.g.: environmental 
requirements, safety standards, technological upda tes, increased demand) throughout the period in 
question and the manner in which these were financ ed (company resources, bank loans, debentures, 
etc.).  6.8.2. Outline the key factors, where applicable, wh ich negatively impacted the company's capacity to 
raise funds or attract investment s, specifically focusing on questions relating to the obtainment of 
loans from commercial banks, trends over time in in terest rates, legal liab ilities, among other relevant 
matters. 
 6.8.3. Indicate whether the company received any shor t-term loans in the injury analysis period and 
the average borrowing rate thereof.  
6.9. Indicate whether the company was subject to any of the negative effects listed below by virtue of 
the import of products allegedly at dumping prices: (a) Cancelation, postponement, or denial of expansion projects; (b) Denial or non-acceptance of investment proposals; (c) Reduced investment;  G/ADP/N/1/BRA/2/Suppl.8 
 Page 15 
 
 
  (d) Denial of bank loans; 
(e) Reduced credit lines; (f) Effects on securities traded on the stock exchange; (g) Others (specify).  
6.10. Individualization of sales on the domestic market. 
 6.10.1. Complete, as per the instruction in sub-pa ragraph 6.10.4. of this section, Appendix XVI in 
connection with domestic market sales of the similar product manufactured by the company.   
6.10.2. Sales to the Manaus Free Trade Zone and to the Export Processing Zones should be 
considered domestic market sales.  6.10.3. Note that the information provided in Appe ndix XVI must be reconciled with the company's 
financial statements and the informati on entered in Appendices III, VI, and VIII. 
 
6.10.4. Description of the fields in Appendix XVI:  Field 1.0 – Product code (CODPROD): provide the co mmercial product code used by the company in 
the normal course of sales operations. The product code must be the same as that provided in 
paragraph 3 of section II. 
 
Field 2.0 – Product Identification Code (CODIP): provide the CODIP pursuant to the characteristics presented in paragraph 3 of section II.  Field 3.0 – Invoice/bill of sale number: provide the invoice number corresponding to the company's 
accounting system. 
 Field 4.0 – Date of invoice: provide the date of the invoice/bill of sale. 
 Field 5.0 – Date of shipment: provide the date of shipment from the factory to the customer or from 
the point of distribution to the customer. Point of distribution means any depository or warehouse not 
located adjacent to the company's manufacturing unit. 
 Field 6.0 – Customer: provide each customer code. Submit a complete list of customers, including the code and respective corporate name of each.  
Field 7.0 – Relationship with customers: classify the customer in accordance  with the classification 
below, as per the definition in s ub-paragraph 8.5.2. 1 of section II. 
1 = no association 2 = associated Field 8.0 – Customer category: provide th e category under which the customer falls: 
1 = end user/consumer 
2 = authorized distributor 
3 = other distributors 4 - n= other (specify)  Field 9.0 – Date of receipt of payment: provide the date on which receipt of payment from the 
customer was recorded. In the event the date cannot  be retrieved, provide the average payment period 
agreed to by the parties. If a particular invoice was not paid, leave the corresponding field blank.  G/ADP/N/1/BRA/2/Suppl.8 
Page 16  
 
  Field 10.0 – Condition of sale: specify the condition of  sale. Describe the condition of sale, indicating 
the codes utilized and the meaning of each and set  out the responsibilities of each party (seller and 
buyer). 1 = customer location 2 = location determined by buyer 
3 = ex factory 
4 - n = other conditions of sale (specify)  Field 11.0 – Quantity (t): provide sales quantity (t) for each transaction.  
Field 12.0 – Quantity (unit of sale): provi de sales quantity based on the sales unit. 
 Campo 13.0 – Gross unit price: indicate gross unit pri ce. Specify the unit on which the price is based 
(R$/t or R$/unit of sale). Discounts and allowances s hould be entered separately in fields 14 and 15, 
respectively. Indicate the sales tax included in the price. 
 
Fields 14 and 15 – These should only be complete d if the discount/allowance was granted following 
issuance of the invoice/bill of sale.  Field 14.1 – Discount for advance payment: in the even t of advance payment in relation to the original 
timetable provided for in the invoice and, as such, grant of a discount to the buyer, provide the unit 
value (R$/t or R$/unit of sale), specifying whether the discount was granted in the form of credit, 
discounts on future sales, or merchandise. Outline th e company's policy for granting discounts in lieu 
of advance payment. If the discount varies by cust omer, describe the policy adopted for each category 
of customer. Specify the manner in which the unit discount is calculated.  
Field 14.2 – Discounts in connection with quantity: if  a discount was granted by virtue of the quantity 
sold, provide the unit value of the discount (R$/t or  R$/unit of sale). Outline the company's policy for 
granting discounts in connection with sale quantities,  indicating whether the discount is provided in 
the form of credit, discounts on future sales, or merchandise. If the discount varies by customer, 
describe the policy adopted for each category of cu stomer. Specify the manner in which the unit 
discount is calculated. 
 
Field 14.(3 - n) – Other discounts: provide the uni t value (R$/t or R$/unit of sale) for any other 
discounts granted to the customer. Create a separa te field for each existing discount. Every entry in 
the database should correspond to a line on the invo ice/bill of sale. Outline the company's policy for 
granting discounts, indicating whether the discount is provided in the form of credit, discounts on 
future sales, or merchandise. If the discount varies by customer, describe the policy adopted for each 
category of customer. Specify the manner in  which the unit discount is calculated. 
 Field 15.(1 - n) – Allowances: provide the unit va lue (R$/t or R$/unit of sale) for each allowance 
granted to the customer. Create a separate field fo r every allowance. Outline the company's policy for 
granting allowances, describing each type of allowa nce. If the allowances granted vary by customer, 
describe the policy adopted for each category of customer. 
 Field 16 – 18 – Submit requested information on the direct costs (R$/t or R$/unit of sale) of moving goods from the point of production to the point of delivery designated by the customer. All direct 
costs in connection with the transport of the products  should be specified in these fields. If needed, the 
company may add other fields. 
 Field 16.0 – Production unit or customer warehousing freight: provide the internal unit freight cost 
from the point of production to the point of deliver y designated by the customer. If freight allocation 
is necessary by virtue of the variety of items c ontained in the shipment, said allocation should employ  G/ADP/N/1/BRA/2/Suppl.8 
 Page 17 
 
 
  the same basis as that used to calculate the frei ght (e.g.: weight, volume). Describe the means of 
transport used to deliver the goods to customers. In the event it is not possible to identify the cost of 
each shipment, describe the manner in which the unit fre ight was calculated, attaching, to this end, the 
respective calculation spreadsheet. If the company u ses its own vehicles, outline the manner in which 
the freight was calculated, providing the total cost incurred for this purpose (e.g.: fuel). 
 
Field 16.1 – Freight costs for movement from the un it of production to the warehouse facility: in the 
event the company incurs freight costs to move th e unit of production to a warehouse facility, the unit 
freight cost may be provided.  
Field 16.2 – Pre-sale warehousing costs: if field 16. 1 is completed, provide the unit warehousing cost, 
specifying the manner in which the unit costs were calculated and attaching the corresponding explanatory spreadsheets.  Field 17.0 – Internal insurance: provide the unit cost for internal insurance from the point of 
production/warehousing to the point of delivery desi gnated by the customer, indicating whether the 
amount was computed. Describe the method employed by the company to compute the unit cost of insurance.  Field 18.0 – Destination: provide the destination state for the products in question (ICMS rate). 
 
Field 19.1 – ICMS: provide the unit value (R$/t or R$/unit of sale). 
Field 19.2 – IPI: provide the unit value (R$/t or R$/unit of sale). Field 19.3 – PIS: provide the unit value (R$/t or R$/unit of sale). Field 19.4 – COFINS: provide the unit value (R$/t or R$/unit of sale).  
6.11. Cost of production 
 6.11.1. Indicate whether any changes to the cost allocation criterion were made. In the event changes 
were made, outline the nature of these changes.  6.11.2. Describe the conditions for the purchase of ra w material, inputs,  and/or utilities (independent 
suppliers, associated parties, and or captive consumption). Specify how prices were defined in each of 
these transactions.  6.11.3. Provide the cost structure, based on th e model in Appendix XVII, for each CODPROD or 
groups of CODPROD (or CODIP, where applicable) iden tified in II.3 of the form. With respect to P5, 
monthly information shall also be entered in Appe ndix XVIII. If the product is manufactured at more 
than one plant, the production cost  at each site shall be indicated. 
 6.11.4. Instructions for comp leting Appendices XVII and XVIII: 
 6.11.4.1. Cost of raw materials and other inputs: include costs in connection with transportation, 
import duties, and others associat ed to purchase of the product. 
 6.11.4.2. Labor: indicate all employees engaged in th e pertinent production activities. Include salaries, 
bonuses, overtime pay, vacation pay, insura nce, sick pay, and other benefits. 
 
6.11.4.3. Depreciation: specify how the company allocates depreciation costs. Submit a spreadsheet 
reconciling such costs with the respective financial statements.  6.11.5. If the company responded to sub-paragraph 6.2. 3 of this section, indicate the impact on costs 
of the sale of sub-products or waste. G/ADP/N/1/BRA/2/Suppl.8 
Page 18  
 
  6.11.6. Note that the amounts provided in Appe ndices XVII and XVIII must be reconciled with the 
company's cost and financial statements.  6.12. Injury to domestic industry: indicate how the injury to domestic industry occurred, providing the 
key performance indicators reflecting a de terioration in the economic setting. 
 
7. Other factors indicating injury  7.1. Specify whether changes in consumption patterns took place in Brazil and/or the country/countries of export. Indicate, in relation to the product allegedly subject to dumping and the 
similar domestic product, if technological innovatio ns were incorporated in the product/production 
process. Indicate the existence of  restrictive trade practices between the exporters and domestic 
manufacturers. Cite any other factors which may have  contributed to the injury to domestic industry. 
 7.2. Indicate other factors which could be causing the injury, including: import volumes and prices not 
subject to antidumping rules, the impact of import liberalization policies on domestic prices, 
contractions in demand or chang es in consumption patterns, restrictive trade practices affecting 
domestic and foreign manufacturers and competitio n between them, technological processes, export 
performance, the productivity of domestic industry, captive consumption, and imports and/or resale of 
the imported product by domestic industry. Incl ude any additional fact ors deemed relevant. 
  G/ADP/N/1/BRA/2/Suppl.8 
 Page 19 
 
 
  APPENDIX I 
LIABILITY AGREEMENT 
 
INTERESTED PARTY: LEGAL RESPONSIBILITY 
POSITION/OFFICE OF LEGAL REPRESENTATIVE 
TELEPHONE: ADDRESS: EMAIL ADDRESS:  
I hereby certify the information contained in this  application to be true and am aware that 
such information is subject to on-site verification by DECOM.  
I authorize DECOM to use the information presented in this application. 
 
I am aware that the information classified as confidential, provided it is duly substantiated, 
will be treated as such and will not be disclosed without the express authorization of the party I represent, in accordance with th e applicable legal provisions. 
City and date 
Signature of legal representative 
Printed name of legal representative 
Position of legal representative 
 
APPENDIX II 
STATUS REPORT 
 INTERESTED PARTY: 
CORPORATE TAXPAYER NUMBER (CNPJ): NAME ON ELECTRONIC MEDIA: RECORDING DATE: BRIEF DESCRIPTION OF CONTENT:  
Appendix Name of 
corresponding file Size of compacted 
file Size of 
uncompacted file Officer responsible for 
compiling the 
information 
I     
II     
III     
IV     
V     
VI     
VII     
VIII     
IX     
X     
XI     
XII     
XIII     
XIV     
XV     
XVI     
XVII     
XVII     
XVIII     G/ADP/N/1/BRA/2/Suppl.8 
Page 20  
 
  Physical media submitted: (__) CD (__) DVD (__) removable storage unit 
I hereby certify that the physical media contains a protected and an unprotected copy of the files described above, as well as a confidential and a rest ricted version of each. I am aware that DECOM 
will only consider responses submitted with the corr esponding, hardcopy, electronic, confidential, and 
restricted versions thereof, pursuant to the instructions set forth in this form. 
In respect of the file in Appendix XVI, I hereby certify that the hardcopy of the form submitted to 
DECOM contains the (__) full version of all files; (__) a version with only the first 50 and last 50 
lines of the electronic spreadsheet. I hereby certify with respect to all other attachme nts that the hardcopy of the form submitted to 
DECOM contains a full version of all such attachments. 
 
City and date 
 
Signature  
   G/ADP/N/1/BRA/2/Suppl.8
 Page 21APPENDIX III 
TOTAL COMPANY SALES 
Complete one box for each injury period 
 
 SALES RETURN R$ 
Market Sales 
quantity (t) Sales 
quantity 
(unit) Gross 
earnings 
( R$) Applicable 
taxes, specify 
(R$) Discounts Rebates 
(R$) Quantity 
returned (t) Quantity 
returned 
(unit) Total 
amount of 
returns 
(R$) Others, 
specify Net 
earnings 
(R$) 
(I) Sales Domestic Market            
a) Similar domestic product            
a.1) sales of company manufactured 
products            
a.2) resale of imported products and/or 
products purchased on the Brazilian 
market            
b) Other Products BLANK BLANK     BLANK BLANK    
Total (I)            
(II) Sales International Market            
a) Similar domestic product            
a.1) sales of company manufactured 
products            
a.2) resale of imported products and/or 
products purchased on the Brazilian 
market            
b) Other Products BLANK BLANK     BLANK BLANK    
Total (II)            
Total (I) + (II) BLANK BLANK     BLANK BLANK    
  
  G/ADP/N/1/BRA/2/Suppl.8 
Page 22 
 
APPENDIX IV 
CAPTIVE CONSUMPTION 
 
Period Quantity  consumed (t) Quantity consum ed (unit) Total amount of transfer (R$) 
P1    
P2    
P3    
P4    
P5    
 
APPENDIX V 
INSTALLED CAPACITY 
Complete one box for each production line or plant 
 
Production line/Plant:____________________________________ 
Period 
 Installed Production 
Capacity Production Level of Utilization of 
Installed Capacity 
Nominal Effective Similar domestic 
product Other Nominal Effective 
      
P1       
P2       
P3       
P4       
P5       
Note: specify unit of measurement utilized.  
   G/ADP/N/1/BRA/2/Suppl.8
 Page 23 
APPENDIX VI 
INVENTORIES 
 
Period A B C D E F G H I 
P1          
P2          
P3          
P4          
P5          
 
Note: the initial inventory should equal the final inventory in the previous period. Submit a version in units of weight (kg or  t) and another in units of sale (unit, parts, 
liters) 
 Heading: 
A – Initial inventory (+) 
B - Production (+) 
C – Import/purchase of product on Brazilian market (+) 
D – Sale of similar product manufactured by company on the domestic market (-) E – Resale of similar product on the domestic market (-) 
F – Sale on the international market (-) 
G – Return (+) H – Other entries (+) and exits (-) (specify) 
I – Final inventory  
  G/ADP/N/1/BRA/2/Suppl.8 
Page 24 
APPENDIX VII 
VALUE OF INVENTORY 
 
  R$ 
Period P1 P2 P3 P4 P5 
Month 1      
Month 2 
Month 3      
Month 4      
Month 5      
Month 6      
Month 7      
Month 8      
Month 9      
Month 10      
Month 11      
Month 12      
 
APPENDIX VIII 
FINANCIAL STATEMENTS – SALES OF SIMILAR DO MESTIC PRODUCT ON THE DOMESTIC MARKET 
   R$ 
Period P1 P2 P3 P4 P5 
1 – Gross Sales Revenues      
1.1 – IPI 
2 – Gross Operating Revenues (1-1.1)      
3 – Deductions from Goss Revenues      
3.1 – Sales Taxes and Levies (provide rates)      
3.1.1 – ICMS      
3.1.2 – PIS      
3.1.3 – COFINS      
3.2 – Deductions and Allowances       
   G/ADP/N/1/BRA/2/Suppl.8
 Page 25Period P1 P2 P3 P4 P5 
3.3 – Returns      
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      
7.3 –Financial Expenses      
7.4 – Financial Earnings      
7.5 – Other Operating Expenses/Revenues      
8 – Operating Income (6-7)      
 
APPENDIX IX 
FINANCIAL STATEMENTS – CAPTIVE CONSUMPTION OF SIMILAR PRODUCT 
 
  R$ 
Period P1 P2 P3 P4 P5 
1 – Transfer Amount      
2 – Cost of Products 
3 – Gross Income (1-2)      
4 – Operating Expenses/Revenues      
4.1 – General and Administrative Expenses      
4.2 – Financial Expenses      
4.3 – Financial Earnings      
4.4 – Other Operating Expenses/Revenues      
5 – Operating Income (3-4)      
  
  G/ADP/N/1/BRA/2/Suppl.8 
Page 26 
APPENDIX X 
FINANCIAL STATEMENTS – EX PORT OF SIMILAR PRODUCT 
 
  R$ 
Period P1 P2 P3 P4 P5 
1 – Gross Operating Revenues      
2 – Deductions from Gross Revenues      
2.1 – Deductions and Allowances      
2.2 – Returns      
3 – Cost of Products Sold      
4 – Gross Profit (1-2-3)      
5 – Operating Costs/Revenues      
5.1 – General and Administrative Costs Expenses      
5.2 – Sales Expenses      
5.3 – Financial Expenses      
5.4 – Financial Earnings      
5.5 – Other Operating Expenses/Revenue      
6 – Operating Profit (4-5)      
 
 
APPENDIX XI 
FINANCIAL STATEMENTS – RESALES ON THE DOMESTIC MARKET 
 
  R$ 
Period 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 – Returns        
   G/ADP/N/1/BRA/2/Suppl.8
 Page 27Period P1 P2 P3 P4 P5 
3.3 - Other Deductions and Allowances      
4 – Net Operating Revenues (2-3)      
5 – Cost of Sold Goods      
6 – Gross Profit (4-5)      
7 – Operating Expenses/Revenues      
      
7.1 – General and Administrative Expenses      
7.2 – Sales Expenses      
7.3 – Financial Expenses      
7.4 – Financial Earnings      
7.5 – Other Operating Expenses/Revenues      
8 – Operating Profit (6-7)      
 
APPENDIX XII 
EMPLOYMENT 
Employees 
Period 
 PRODUCT Other lines  
No. of employees No. of employees Total 
Production Administration Sales Producti on Administration Sales  
Direct Indirect 
P1         
P2         
P3         
P4         
P5         
 
 
Direct production employees: Employees directly engaged in production. 
Indirect production employees: Employees who, although not directly  involved in the production process, provide services to the  production line, such as inspection, 
receipt and delivery of goods, wa rehousing, packaging, maintenance,  utility, custodial, security, etc. 
  
  G/ADP/N/1/BRA/2/Suppl.8 
Page 28 
 
 
Outsource Workers 
 
Period 
 PRODUCT Other lines  
No. of outsourced workers No. of outsourced workers 
Total Production Administration Sales Produc tion Administration Sales 
Direct Indirect 
P1         
P2         
P3         
P4         
P5         
 
Direct production outsourced workers: workers directly engaged in production. 
Indirect production outsourced workers: workers, who, although not directly involved in the production process, provide service s to the production line, such as inspection, 
receiving, and delivery of goods, ware housing, packaging, main tenance, utility, custod ial, security, etc. 
 
 
APPENDIX XIII 
WAGES AND SALARIES 
Employees 
Period
 PRODUCT 
 
Total Salaries Obligations Benefits 
Production Administration Sales Production Administration Sales Production Administration Sales Direct Indirect Direct I ndirect Direct Indirect 
P1            
P2            
P3            
P4            
P5            
  
   G/ADP/N/1/BRA/2/Suppl.8
 Page 29Outsource Workers 
 
Period PRODUCT 
Total  Expenses in connection with outsource workers 
Production Administration Sales Direct Indirect 
P1      
P2      
P3      
P4      
P5      
 
 
APPENDIX XIV 
RETURN ON INVESTMENTS 
   R$ 
 P1 P2 P3 P4 P5 
Net Profit (A)      
Total Assets (B)      
Return on Total Investments (A/B) (%)      
  
  G/ADP/N/1/BRA/2/Suppl.8 
Page 30 
APPENDIX XV 
CASH FLOW 
 
  R$ 
 P
1 P
2 P
3 P
4 P
5 
Operating Activities      
Net Profit      
Adjustments to reconcile net profit with cash fl ow generated from operating activities, specifying 
the respective accounts      
(Increase) Reduced Assets      
Customer Accounts Receivables       
Inventories      
Other Accounts (specify)      
Increased (Reduced) Liabilities      
Suppliers      
Other Accounts (specify)      
Net Cash Flow Generated from Operating Activities      
Investment Activities      
Fixed Assets      
Investments      
Other Accounts (specify)      
Cash Flow Utilized in Investment Activities      
Financial Activities      
Loans and Financing      
Capital      
Dividends      
Other Accounts (specify)      
Cash Flow Utilized in Financial Activities      
Other (specify)      
Net Increase in Cash Equivalents      
  
   G/ADP/N/1/BRA/2/Suppl.8
 Page 31APPENDIX XVI 
SALES ON THE DOMESTIC MARKET 
 
1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11.0 
Product 
Code 
(CODP
ROD) 
 Product 
Identificatio
n Code 
(CODIP) 
 No. of 
Invoice/
Bill of 
Sale Date 
of 
Invoi
ce 
 Date of 
Shipment 
 Custome
r 
 Relationshi
p with 
Customer 
 Category 
of 
Customer 
 Date of 
Receipt of 
Payment Condition 
of Sale 
 Quantit
y (t) 
12.0 13.0 14.1 14.2 14.3 (3 – 
n) 15.0 (1 – 
n) 16.0 16.1 16
.2 17.0 
 18.0 19.0 
 
Quantit
y 
(unit) 
 Gros
s 
Unit 
Price 
 Disc
ount 
for 
Adv
ance 
Pay
men
t Discount 
Based on 
Quantity Other 
Disco
unts 
 Allowan
ces 
 Unit 
Producti
on or 
Custome
r 
Warehou
sing 
Freight 
 
 Unit 
Production 
Freight to 
Point of 
Warehousi
ng Pre-Sale 
Warehousi
ng Costs 
 Internal 
Insurance 
 Destinatio
n ICMS 
19.2 19.3 19.4  
IPI PIS COFINS 
  
  G/ADP/N/1/BRA/2/Suppl.8 
Page 32 
 
APPENDIX XVII 
COST OF PRODUCTION OF THE PRODUCT 
Provide the cost structure for each CODPROD or group of CODPROD (or CODIP, where a pplicable) identified in II.3 
 
R$ 
 P1 P2 P3 P4 P5 
1. Variable Costs      
1.1 Raw Materials (specify)      
1.2. Other Inputs (specify)      
1.3 Utilities (specify)      
1.4. Other Variable Costs (specify)      
2. Fixed Costs      
2.1. Direct Labor      
2.2. Depreciation      
2.3. Other Fixed Costs      
3. Manufacturing Costs (1+2)      
4. Quantity Produced in Units of Sale      
5. Quantity Produced in kg      
  
   G/ADP/N/1/BRA/2/Suppl.8
 Page 33 
APPENDIX XVIII 
MONTHLY PRODUCTION COSTS (P5) 
Provide cost structure for each CODPROD or group of C ODPROD (or CODIP, where app licable) identified in II.3 
  R$ 
Item Mo
1 Mo
2 Mo
3 Mo 4 Mo
5 Mo 6 Mo
7 Mo 8 Mo 9 Mo10 Mo11 Mo 12 
1. Variable Costs             
1.1 Raw Materials (specify)             
1.2. Other Inputs (specify)             
1.3 Utilities (specify)             
1.4. Other Variable Costs (specify)             
2. Fixed Costs             
2.1. Direct Labor             
2.2. Depreciation             
2.3. Other Fixed Costs             
3. Manufacturing Costs (1+2)             
4. Quantity Produced in Units of 
Sale             
5. Quantity Produced in kg             
 
  
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