EX-10.1



 Exhibit 10.1 
 COST SHARING AGREEMENT 
 For this particular instrument, 

 

	 	(I)	 VOTORANTIM INVESTIMENTOS INDUSTRIAIS S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock
company, headquartered in the city of São Paulo, State of São Paulo, at Rua Amauri No. 255, 13th floor, set “A”, District Jardim Paulistano, ZIP Code 01.448-000, enrolled with the CNPJ/MF (Federal Tax Number) under
No. 03.407,049/0001-51, herein duly represented in accordance with its bylaws by its Director, Mr. Raul Calfat, Brazilian, married, business administrator, bearer of ID Card under No. 5.216.686-7, issued by SSP/SP and enrolled with
the CPF/MF (Individual Tax Number) under No. 635.261.408-63, and by its Director, Mr. Alexandre Silva D’Ambrósio, Brazilian, married, lawyer, bearer of ID Card under No. 7.124.595, issued by SSP/SP and enrolled with the
CPF/MF (Individual Taxpayer Number) under No. 042.170.338-50, both with commercial domicile in the City of São Paulo, State of São Paulo, at Rua Amauri No. 255, 13th floor, set “A”, ZIP Code 01.448-000, hereinafter referred to as simply the “Controlling
Company”; and 


  

	 	(II)	CIMENTO RIO BRANCO S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered in the City of
São Paulo, State of São Paulo, at Rua Professor Jose Lannes, 40, 8th floor, District Itaim-bibi, ZIP Code 04.571-100, enrolled with the CNPJ/MF (Federal Tax Number) under No. 64.132.236/0001-64, herein duly represented in
accordance with its bylaws by its Officers, Mr. Luis Vilar de Carvalho, Brazilian, married, mining engineer, bearer of ID Card under No. 1.901.690, issued by SSP-PR and enrolled with the CPF/MF (Individual Taxpayer Number) under
No. 094,433.710-49, and by its Director Mr. Marcelo Eduardo Martins, Brazilian, married, lawyer, bearer of ID Card No. 15.465.270 issued by and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 084.530,118-77, both
with commercial domicile in the City of São Paulo, State of São Paulo, at Rua Professor Jose Lannes, 40, 8th floor, District Itaim-bibi, ZIP Code 04.571-100, hereinafter simply referred to as “Cimento Rio Branco”;


  

	 	(III)	 VOTORANTIM CIMENTOS LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited liability
company, headquartered in the City of São Paulo, State of São Paulo, at Rua Professor Jose Lannes, 40, 9th floor, District Itaim-bibi, ZIP Code 04.571-100, enrolled with the CNPJ/MF (Federal Tax Number) under
No. 01.637.895/0001-32, herein duly represented in accordance with its Articles of Association by its Director, Mr. Luis Vilar de Carvalho, Brazilian, married, Mining Engineer, bearer of ID Card under No. 1.901.690, issued by SSP-PR
and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 094.433.710-49, and by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married, lawyer, bearer if ID Card under No. 15.465.270 issued by SSP-SP and enrolled
with the CPF/MF (Individual Taxpayer Number) under No. 084.530.118-77, both with commercial domicile in the City of São Paulo, State of São Paulo, at Rua Professor Jose Lannes, 40, 8th Floor, District Itaim-bibi, ZIP Code 04.571-100, hereinafter simply
referred to as “Votorantim Cimentos”; 










	 	(IV)	EMPRESA DE TRANSPORTES CPT LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited liability company,
headquartered in the City of São Paulo, State of São Paulo, at Av. Manuel Bandeira, 585, Vila Hamburguesa, ZIP Code 05317-020, enrolled with the CNPJ/MF (Federal Tax Number) under No. 62.271216/0001-63, herein duly represented in
accordance with its Articles of Association by its Director, Mr. Kazuo Toda, Brazilian, divorced, industrial, bearer of ID Card under No. 3.116.519 issued by SSP-SP and enrolled with the CPF/MF (Individual Taxpayer Number) under
No. 038.932.868-53 and by its Director Mr. José Luiz Gimenes Calla, Brazilian, married, lawyer, bearer of ID Card under No. 6.059.054 issued by SSP-SP and enrolled with the CPF/MF (Individual Taxpayer Number) under no
011.062.678-85 both with commercial domicile in the City of São Paulo, State of São Paulo, at Av. Manuel Bandeira, 585, Vila Hamburguesa, ZIP CODE 05317-020, hereinafter simply referred to as “CPT”; 


 

	 	(V)	COMPANHIA CIMENTO PORTLAND ITAÚ, company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered
in the City of Itaú de Minas, State of Minas Gerais, at Rod. MG 050, no number, Cloverleaf KM 341, Taboca, ZIP Code 37975-000, enrolled with the CNPJ/MF (Federal Tax Number) under No. 24.030.025/0001-04, herein duly represented in
accordance with its Bylaws by its Director, Mr. Luiz Vilar de Carvalho, Brazilian, married, Mining Engineer, bearer of ID Card under No. 1.90L690-0, issued by SSP-PR, and enrolled with the CPF/MF (Individual Taxpayer Number) under no
094.433.710-49, and by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under
No. 084.530.118-77, both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Cimento Portland
Itaú”; 

  

	 	(VI)	CIMENTO TOCANTINS S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered in the City of
Brasília, Federal District, at Rod. DF 150, no number, KM 18, Sobradinho, ZIP Code 73070011, enrolled with the CNPJ/MF (Federal Tax Number) under No. 00.065.577/0001-00, herein duly represented in accordance with its bylaws by its Director,
Mr. Luiz Vilar de Carvalho, Brazilian, married, Mining Engineer, bearer of ID Card under No. 1.901.690-0 issued by SSP-PR, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 094.433.710-49, and by its Director,
Mr. Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under no 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under 084.530.118-77, both with commercial domicile in
the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Cimento Tocantins”; 


 

	 	(VII)	 CALMIT INDUSTRIAL LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited company,
headquartered at City of Matozinhos, State of Minas Gerais, at Rod. MG 424, no number, KM 53, Countryside, ZIP CODE 35720-000, enrolled with the CNPJ/MF (Federal Tax Number) under No. 25.679.465/0001-41, herein duly represented in accordance
with its Articles of Association by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP-SP, an enrolled with the CPF/MF(Individual Taxpayer Number)
under 084.530.118-77, and by 










	 	
its Director, Mr. René Pierre Vogelaar, Brazilian, engineer, married, bearer of ID Card under No. 6.260.659 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer
Number) under No. 877.597.998-53 both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Calmit
Industrial”; 

  

	 	(VIII)	CALSETE INDUSTRIAL S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered in the City of
Sete Lagoas, State of Minas Gerais, at Rod. BR 040, no number, KM 476, Countryside, ZIP Code 35701-482, herein duly represented in accordance with its bylaws by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married, business
administrator, bearer of ID Card under No. 15.465.270 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under no 084.530.118-77, and by its Director, Mr. Luiz Alberto de Castro Santos, Brazilian, engineer, bearer
of ID Card under No. 15.465.270 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 084.530.118-77, both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça
Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Calsete Industrial”; 

  

	 	(IX)	EMPRESA DE MINERACAO ACARIUBA LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited liability company,
headquartered at City of Nobres, State of Mato Grosso, at Rod. BR 163/364, no number, KM 480,5, Tombador, ZIP Code 78460-000, herein duly represented in accordance with its Articles of Association by its Director, Mr. Fabio Ermírio de
Moraes, Brazilian, married, engineer, bearer of ID Card under No. 11.418.526 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 083.358.948-25, and by its Director, Mr. Carlos Ermírio de
Moraes, Brazilian, married, engineer, bearer of ID Card under 5.185.257 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 021.946.058-27 both with commercial domicile in the City of São Paulo, State of
São Paulo, at Rua Amauri, 255, 13th Floor, hereinafter simply referred to as “Mineração Acariúba”; 

  

	 	(X)	CIMENTO POTY S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as stock company, headquartered at City of Caapora,
Paraíba, at Loc. Fazenda Catole, no number, Countryside, ZIP Code 58326-000, enrolled with the CNPJ/MF (Federal Tax Number) under No. 08.567.539/0001-39, herein duly represented in accordance with its bylaws by its Director,
Mr. Luiz Vilar de Carvalho, Brazilian, married, Mining Engineer, bearer of ID Card under No. 1.901.690-0 issued by SSP-PR, and enrolled with the CPF/MF (Individual Taxpayer Number) under094.433.710-49, and by its Director, Mr. Marcelo
Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 084.530.118-77, both with commercial domicile in the
City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Cimento Poty”: 


 

	 	(XI)	 CIMENTO SERGIPE S.A.—CIMESA, company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company,
headquartered in the City of Recife, State of Pernambuco, at Rua Madre de Deus, 27, 15th Floor, ZIP Code 50030-906, enrolled with the CNPJ/MF (Federal Tax Number) under No. 15.612.930/0001-73, herein duly represented in accordance with its
bylaws by its Director, Mr. Luiz Vilar de Carvalho, Brazilian, married, Mining Engineer, bearer of 










	 	
ID Card under No. 1.901.690-0, issued by SSP-PR, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 094.433.710-49, and by its Director, Mr. Marcelo Eduardo
Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 084.530.118-77, both with commercial domicile in the City of
São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Cimesa”; 


 

	 	(XII)	COMPANHIA DE CIMENTO PORTLAND POTY, company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered in
the City of Recife, State of Pernambuco, enrolled with the CNPJ/MF (Federal Tax Number) under No. 10.656.452/0001-80, herein duly represented in accordance with its bylaws by its Director, Mr. Luiz Vilar de Carvalho, Brazilian, married,
Mining Engineer, bearer of ID Card under No. 1.901.690-0, issued by SSP-PR, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 094.433.710-49, and by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married,
business administrator, bearer of ID Card under no 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 084.530.118-77 both with commercial domicile in the City of São Paulo, State of
São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “Cimento Portland Poly”; 

  

	 	(XIII)	ENGEMIX S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered in the City of São
Paulo, State of São Paulo, at Av. Presidente Castelo Branco, 7207, Barra Funda, ZIP Code 01142-100, enrolled with the CNPJ/MF (Federal Tax Number) under No. 60.405.446/0001-28, herein duly represented in accordance with its bylaws by its
Director, Mr. Marcos Roberto Farias Lobo, Brazilian, married, mechanical engineer, bearer of ID Card under No. 521.483 issued by SSP-PR, enrolled with the CPF/MF (Individual Taxpayer Number) under No. 161.123.349-68, and by its
Director, Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 084.530.118-77 both with commercial
domicile in the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8th Floor, hereinafter simply referred to as “ENGEMIX”; 


 

	 	(XIV)	ITAPISERRA MINERACAO LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited liability company, headquartered
in the City of Itapecerica Serra, State of São Paulo, at Estrada Abias da Silva, KM 7,5, District Itaquaciara, CEO 06853-410, enrolled with the CNPJ/MF (Federal Tax Number) under No. 51.011.955/0001-85, herein duly represented in
accordance with its Articles of Association by its Director, Mr. Marcos Roberto Farias Lobo, Brazilian, married, mechanical engineer, bearer of ID Card under No. 521.483 issued by SSP-PR, enrolled with the CPF/MF (Individual Taxpayer
Number) under no 161.123.349-68, and by its Director, Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP/SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under
No. 084.530.118-77, both with commercial domicile in the City of São Paulo, State of São Paulo, Praça Professor Jose Lannes, 40, 8th Floor hereinafter simply referred to as “Itapiserra”;


  

	 	(XV)	 TRANSERV COML. E LOC. EQUIP. E VEICULOS LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a
limited 










	 	
company, headquartered in the City of Barueri, State of São Paulo, at Av. Anibal Correia. 1700, room 01, Votupoca, enrolled with the CNPJ/MF (Federal Tax Number) under
No. 03.984.215/0001-82, herein duly represented in accordance with its Articles of Association by its Director, Mr. Osmar Antonio Migdaleski, Brazilian, married, industrialist bearer of ID Card under No. 1.120.762-6 issued by SSP/PR
and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 307.249.539-9, and by its Director, Mr. Maurice Ramiro Pinto Nobre, Brazilian, married, business administrator, bearer of ID Card under No. 3.035.355 issued by SSP/SP
and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 030.036.128-91, both with commercial domicile in the City of São Paulo, State of São Paulo, at Avenida Jose Cesar de Oliveira, No. 21, 9th floor, ZIP Code
05317-900, hereinafter simply referred to as “Transerv”; 

  

	 	(XVI)	 CIMEFOR — COML. IMPORTAÇÃO E EXPORTAÇÃO LTDA., company incorporated and validly existing under the laws of the
Federative Republic of Brazil as a limited company, headquartered at City of São Paulo, State of São Paulo, at Praça Jose Lannes, 40, 7th Floor, ZIP Code 04571-100, enrolled with the CNPJ/MF (Federal Tax Number) under No.
00.480.565/0001-13, herein duly represented in accordance with its Articles of Association by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP-SP,
and enrolled with the CPF/MF (Individual Taxpayer Number) under 084.530.118-77, and by its Director, Mr. Luiz Alberto de Castro Santos, Brazilian, engineer, bearer of ID Card under 15.465.270 issued by SSP-SP, and enrolled with the CPF/MF
(Individual Taxpayer Number) under No. 084.530.118-77 both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40,
8th Floor, hereinafter simply referred to as
“Cimefor”; 


  

	 	(XVII)	INTERÁVIA TRANSPORTES LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited company, headquartered in
the City of Recife, State of Pernambuco, at Rua Madre de Deus, 27, 8 Floor, ZIP Code 50030-906, enrolled with the CNPJ/MF (Federal Tax Number) under No. 09.795.030/0001-06, herein duly represented in accordance with its Articles of Association
by its Director, Mr. Eduardo Cavalcanti de Oliveira Maciel, married, lawyer, bearer of OAB/SP (Brazilian Bar Association) No. 18.688, and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 002.201.674-00, and by its
Director, Mr. Henrique Silveira, widower, lawyer, bearer of ID Card under No. 2.748.964 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer Number) under 031.755.108-68, both with commercial domicile in the City of Recife,
State of Pernambuco, at Rua Madre de Deus, 27, 8th Floor, ZIP Code 50030-906, hereinafter simply referred to as “Interávia”; 

  

	 	(XVIII)	 CRB OPERAÇÕES PORTUARIAS S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock
company, headquartered in the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 9th Floor, ZIP Code 04571-100, enrolled with the CNPJ/MF (Federal Tax Number) under No. 05.481.823/0001-08, herein
duly represented in accordance with its bylaws by its Director, Mr. Marcelo Eduardo Martins, Brazilian, married, business administrator, bearer of ID Card under No. 15.465.270 issued by SSP-SP, and enrolled with the CPF/MF (Individual
Taxpayer Number) under No. 084.530.118-77, and by its Director, Mr. Luiz Alberto de Castro Santos, Brazilian, engineer, bearer of ID Card under No. 15.465.270 issued by SSP-SP, and enrolled with the CPF/MF (Individual Taxpayer Number)
under No. 084.530.118-77 










	 	
both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça Professor Jose Lannes, 40, 8° Floor, hereinafter simply referred to as
“CRB”; 

  

	 	(XIX)	 CITROVITA AGRO INDUSTRIAL LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil as a limited company,
headquartered in the City and the State of São Paulo, at Praça Professor Jose Lannes, No. 40,
11th floor, set 111, ZIP Code 04571-100, enrolled with the
CNPJ/MF (Federal Tax Number) under No. 57.074.106/0001-57, herein duly represented in accordance with its Articles of Association by its Officers, Messrs. Mario Bavaresco Júnior, Brazilian, married, chemical engineer, bearer of ID Card
under No. 5.409.858, enrolled with the CPF/MF (Individual Taxpayer Number) under No. 988.166.758-53, Milton Flavio Moura, Brazilian, married, agronomist engineer, bearer of ID Card under No.9.301.090 and enrolled with the CPF/MF
(Individual Taxpayer Number) under No. 050.846.338-61 both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça Jose Lannes, No. 40
11th floor, apartment 111, ZIP Code 04571-100, hereinafter
simply referred to as “Citrovita Aço Industrial”; 


  

	 	(XX)	 CITROVITA INDUSTRIAL E COMERCIAL LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a limited
company, headquartered in the City of Mato, State of São Paulo, at Rodovia Carl Fischer, No. 6000, ZIP Code 15990-510, enrolled with the CNPJ/MF (Federal Tax Number) under 72.003.544/0001-18, herein duly represented in accordance with
its Articles of Association by its Officers, Messrs.. Mario Bavaresco Junior, Brazilian, married, chemical engineer, bearer of ID Card under No. 5.409.858, enrolled with the CPF/MF (Individual Taxpayer Number) under No. 988.166.758-53, and
Milton Flavio Moura, Brazilian, married, agronomist engineer, bearer of ID Card under No. 9.301.090 and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 050.846.338-61 both with commercial domicile in the City of São
Paulo, State of São Paulo, at Praça Jose Lannes, No. 40, 11th floor, apartment 111, ZIP Code 04571-100, hereinafter simply referred to as “Citrovita Industrial”; 



 

	 	(XXI)	 CITROVITA AGRO PECUARIA LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a limited company,
headquartered in the City of Itapetininga, State of São Paulo, at Rodovia Raposo Tavares, no number, km 176, ZIP Code 18203-340, enrolled with the CNPJ/MF (Federal Tax Number) under No. 02.531.377/0001-00, herein duly represented in
accordance with its Articles of Association by its Officers, Messrs.. Mario Bavaresco Junior, Brazilian, married, chemical engineer, bearer of ID Card under No. 5,409.858, enrolled with the CPF/MF (Federal Tax Number) under
No. 988.166.758-53, and Milton Flavio Moura, Brazilian, married, agronomist engineer, bearer of ID Card under No. 9.301.090 and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 050.846.338-61 both with commercial
domicile in the City of São Paulo, State of São Paulo, at Praça Jose Lannes, No. 40,
11th floor, apartment 111, ZIP Code 04571-100, hereinafter
simply referred to as “Citrovita Pecuária”; 










	 	(XXII)	 CITROVITA COMERCIAL E EXPORTADORA S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a
corporation, headquartered in the City of Matão, State of São Paulo, at Rodovia Carl Fischer, No. 6000 — A, ZIP Code 15990-510, enrolled with the CNPJ/MF (Federal Tax Number) under No. 67.442.046/0001-31, herein duly
represented in accordance with its Bylaws by its Officers, Messrs.. Mario Bavaresco Júnior, Brazilian, married, chemical engineer, bearer of ID Card under 5.409.858, enrolled with the CPF/MF (Federal Tax Number) under No. 988.166.758-53,
Milton Flavio Moura, Brazilian, married, agronomist engineer, bearer of ID Card under No. 9.301.090 and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 050.846.338-61, both with commercial domicile in the City of São
Paulo, State of São Paulo, at Praça Jose Lannes, No. 40 11th floor, set 111, ZIP Code 04571-100, hereinafter simply referred to as “Citrovita Comercial”; 



 

	 	(XXIII)	 COMPANHIA PARAIBUNA DE METAIS, company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a corporation,
headquartered in the City of Juiz de Fora, State of Minas Gerais, at Rodovia BR 267, no number — km 118, ZIP Code 36026-760, enrolled with the CNPJ/MF (Federal Tax Number) under No. 42.416.651/0001-07, herein duly represented in accordance
with its bylaws by its Director, Mr. João Bosco Silva, Brazilian, married, engineer, bearer of ID Card under No. 3.254.601 issued by SSP/BA and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 044.001.436-00, and
by its Director, Mr. Flavio Marassi Donatelli, Brazilian, married, accountant, bearer of ID Card under No. 4.287.673-4, issued by SSP/SP and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 943.694.458-68 both with
commercial domicile in the City of São Paulo, State of São Paulo, at Praça Ramos de Azevedo No. 254, 6th floor, ZIP Code 01.037-912, hereinafter simply referred to as “Paraíbuna”;



  

	 	(XXIV)	 SIDERURGICA BARRA MANSA S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a stock company,
headquartered in the City and State of São Paulo, at Praça Ramos de Azevedo, no. 254, 1st floor, room A, ZIP Code 01037-010, enrolled with the CNPJ/MF (Federal Tax Number) under No. 60.892.403/0001-14, herein duly represented in accordance with its bylaws by its Director,
Mr. João Bosco Silva, Brazilian, married, engineer, bearer of ID Card under no 3.254.601, SSP/BA and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 044.001.436-00, and by its Director, Mr. Flavio Marassi
Donatelli, Brazilian, married, accountant, bearer of ID Card under No. 4.287.673-4, issued by SSP/SP and enrolled with the CPF/MF (Individual Taxpayer Number) under No.943.694.458-68, both with commercial domicile in the City of São
Paulo, State of São Paulo, at Praça Ramos de Azevedo No. 254, 6th floor, ZIP CODE 01.037-912, hereinafter simply referred to as “Barra Mansa”; 


  

	 	(XXV)	 VOTORANTIM METAIS LTDA., company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a limited company,
headquartered in the City and State of São Paulo, at Praça Ramos de Azevedo, No. 254, 6th floor, ZIP Code 01037-010. enrolled with the CNPJ/MF (Federal Tax Number) under 01.580.746/0001-84, herein duly represented in accordance with its Articles of Association by its Director,
Mr. João Bosco Silva, Brazilian, married, engineer, bearer of ID Card under No. 3.254.601, SSP/BA and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 044.001.436-00, and by its Director, Mr. Flavio Marassi
Donatelli, Brazilian, married, accountant, bearer of ID Card under 4.287.673-4, issued 










	 	
by SSP/SP and enrolled with the CPF/MF (Individual Taxpayer Number) under No.943.694.458-68, both with commercial domicile in the City of São Paulo, State of São Paulo, at
Praça Ramos de Azevedo No. 254, 6th floor, ZIP
Code 01.037-912, hereinafter simply referred to as “Votorantim Metais”; 

  

	 	(XXVI)	 COMPANHIA MINEIRA DE METAIS, company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a stock company,
headquartered in City of Três Marias, State of Minas Gerais, at Rodovia Bela Horizonte/Brasília, km 284.5, ZIP Code 39205-000, enrolled with the CNPJ/MF (Federal Tax Number) under 17.177.999/0001-41, herein duly represented in
accordance with its Bylaws by its Director, Mr. João Bosco Silva, Brazilian, married, engineer, bearer of ID Card under No. 3.254.601, SSP/BA and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 044.001.436-00,
and by its Director. Mr. Flavio Marassi Donatelli, Brazilian, married, accountant, bearer of ID Card under No. 4,287.673-4, issued by SSP/SP and enrolled with the CPF/MF (Individual Taxpayer Number) under No.943.694.458-68, both with
commercial domicile in the City of São Paulo, State of São Paulo, at Praça Ramos de Azevedo No. 254, 6th floor, ZIP CODE 01.037-912, hereinafter simply referred to as a “Mineira de Metais”;



  

	 	(XXVII)	 COMPANHIA NIQUEL TOCANTINS, company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a stock company,
headquartered in the City and State of São Paulo, at Avenida Dr. Jose Arthur Nova, No. 1309, ZIP Code 08080-000, enrolled with the CNPJ/MF (Federal Tax Number) under No. 61.594.065/0001-05, herein duly represented in accordance
with its Bylaws by its Director, Mr. João Bosco Silva, Brazilian, married, engineer, bearer of ID Card under No. 3.254.601, SSP/BA and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 044.001.436-00, and by its
Director, Mr. Flavio Marassi Donatelli, Brazilian, married, accountant, bearer of ID Card under 4.287.673-4, issued by SSP/SP and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 943.694.458-68, both with commercial domicile
in the City of São Paulo, State of São Paulo, at Praça Ramos de Azevedo No. 254,
6th floor, ZIP Code 01.037-912, hereinafter simply
referred to as “Níquel Tocantins”; 


  

	 	(XXVIII)	 MINERAÇÃO SERRA DA FORTALEZA S.A., company incorporated and validly existing under the laws of the Federative Republic of Brazil, as a
stock company, headquartered in City of Fortaleza de Minas, State of Minas Gerais, at Estrada João Soares da Silveira, No number, ZIP Code 37905-000, enrolled with the CNPJ/MF (Federal Tax Number) under No. 18.499.616/0001-14,
herein duly represented in accordance with its bylaws by its Director, Mr. João Bosco Silva, Brazilian, married, engineer, bearer of ID Card under no 3.254.601, SSP/BA and enrolled with the CPF/MF (Individual Taxpayer Number) under
No. 044.001.436-00, and by its Director, Mr. Flavio Marassi Donatelli, Brazilian, married, accountant, bearer of ID Card under No. 4.287.673-4, issued by SSP/SP and enrolled with the CPF/MF (Individual Taxpayer Number) under
No.943.694.458-68, both with commercial domicile in the City of São Paulo, State of São Paulo, at Praça Ramos de Azevedo No. 254, 6th floor, ZIP Code 01.037-912, hereinafter simply referred to as “Fortaleza”; and











	 	(XXIX)	COMPANHIA NITRO QUIMICA BRASILEIRA, company incorporated and validly existing under the laws of the Federative Republic of Brazil as a stock company, headquartered in
the City and State of São Paulo, on Avenida Dr. Jose Artur Nova, No. 951, ZIP Code 08090-000, enrolled with the CNPJ/MF (Federal Tax Number) under 61.150,348/0001-50, herein duly represented in accordance with its bylaws by its
Director, Mr. Mario Bavaresco Júnior, Brazilian, married, chemical engineer, bearer of ID Card under No. 5.409.858 and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 988.166.758-53, and by its Director,
Mr. Fábio Filippos, Brazilian, married, veterinarian, bearer of ID Card under no 5.452.913 and enrolled with the CPF/MF (Individual Taxpayer Number) under No. 945.696.738-72 both with commercial address in the City of São
Paulo, State of São Paulo, at Avenida Dr. Jose Arthur da Nova, No. 951, ZIP Code 08090-000, hereinafter simply referred to as “Nitro Química”. 


When in conjunction, Cimento Rio Branco, Votorantim Cimentos, CPT, Cimento Portland Itaú, Cimento Tocantins, Calmit Industrial, Calsete
Industrial, Mineração Cariúba, Cimento Poty, Cimesa, Cimento Portland Poty, Engemix, Itapiserra, Transerv, Cimerfor, Interávia and CRB, Citrovita Agro Industrial, Citrovita Industrial, Citrovita Pecuária, Citrovita
Comercial, Paraíbuna, Barra Mansa, Votorantim Metais, Mineira de Metais, Níquel Tocantins, Fortaleza and Nitro Quimica are referred to as “Corporations”. 
 The Controlling Company and Corporations hereinafter also referred to, individually, as “Party” and collectively as “Parties”; 

WHEREAS: 
  

	 	(i)	the Corporations are Affiliates of the Controlling Company; 

  

	 	(ii)	the Parties are part of a national conglomerate and carry out predominantly activities of an industrial character related to production and marketing activities of raw
material for the construction, agriculture and agribusiness, mineral exploration, metallurgy, steel and chemical (“Votorantim Conglomerate”); 


 

	 	(iii)	within the functioning and operation of the Votorantim Conglomerate, the Corporations have been sharing with Controlling Company part of the physical and administrative
structure of the latter, including, without limitation, the Back office infrastructure, as a result of the synergy between the Corporations and the Controlling Company, always seeking the economy, practicality and avoiding duplication of
expenditure by companies belonging to Votorantim Conglomerate; 

  

	 	(iv)	in practice, the Corporations Engemix, Citrovita Agro Industrial, Nitro Quimica and Votorantim Cimentos are already sharing with the Controlling Company, since
November 1, 2004, the Infrastructure for Back office; 

  

	 	(v)	regarding the use of Back office Infrastructure of the Controlling Company, by the Corporations, the Parties prorate expenses related to such sharing, so as to make the
Controlling Company a shared administrative center of excellence in back office activities of the Votorantim Conglomerate; 









	 	(vi)	the Corporations, due to the aforementioned sharing, shall reimburse the Controlling Company proportionally to the use of the Back office Infrastructure of the
Controlling Company and exclusively in relation to the expenses incurred by the Controlling Company in operation and maintenance of Back office Infrastructure, not being intention of the parties to demand or notice any additional installments by way
of profit or remuneration for such sharing; 

  

	 	(vii)	it is of interest of the Parties to formalize and regulate the sharing of the Corporations of the back office infrastructure of the Controlling Company, including the
conditions for calculating of expenses to be reimbursed by the Corporations to the Controlling Company as a result of this sharing. 

 THE PARTIES hereto mutually agree to sign the present COST SHARING AGREEMENT (“Agreement”), which shall be governed by Terms and Conditions set out below. 

Chapter 1 DEFINITIONS 
  

	1.1	For purposes of this Agreement, unless expressly provided otherwise, the following terms shall have the meanings assigned to them by this Chapter:


 “Agreement” means the present Cost Sharing Agreement. 

“Affiliate” means, in relation to any legal entity, at any time, any other person (natural or legal) that Controls it,
is controlled by it, is under common Control, whether its Affiliate, or that in whose administration has equity interests (even if by virtue of the ownership of shareholding or minority shareholding), in any event, directly or indirectly.

 “General allocations” has the meaning given in Clause 3.5 of this Agreement. 

“Assets” Controlling Company, whose sharing of costs are objects of this Agreement. 

“Back-Office” means those departments of the Parties dedicated to the practice of ancillary core activities of the
Parties necessary to the management of its business, including, without limitation, the activities of accounts receivable, accounts payable, accounting, fiscal bookkeeping, treasury, operational and those related to personnel administration and
payroll. 
 “Controlling Company” has the meaning assigned to it in the preamble of this Agreement. 

“Associate” shall have the meaning set forth in § 1th of Article 243 of Law No. 6.404/76, as amended from time
to time. 







 “Votorantim Conglomerate” includes all Affiliates of Controlling Company,
within and outside the national territory, whereas in the form of “(ii)” above. 
 “Control” has the
meaning set forth in Article 116 and § 2nd of Article 243 of Law No. 6.404/76, as amended from time to time. 

“Expense” means the sum of all expenses involved in the sharing, by the Controlling Company, of its back office
infrastructure, with each one of the Corporations. 
 “Business day” means any day other than a Saturday or a
Sunday or a day on which commercial banks are not allowed to work or are not authorized to work in the City of São Paulo, State of São Paulo, and in the City of Curitiba, State of Paraná. 

“Infrastructure” has the meaning as is attributed to it in Clause 3.4 of this Agreement, including the back office
infrastructure. 
 “Party” or “Parties” has the meaning as assigned to it in the preamble of
this Agreement. 
 “Expense Reports” has the meaning as assigned to it in Clause 6.1 of this Agreement.

 “Corporations” has the meaning as assigned to it to it in the preamble of this Agreement. 

 

	1.2	Whenever the context requires, the definitions contained in this Agreement shall apply both the in singular and plural and the masculine gender shall include the
feminine and vice versa. 

 Chapter 2 INTERPRETATION 

 

	2.1	The headings and titles of this Agreement are for convenience of reference only and shall not limit or affect the meaning of Clauses or Sub-clauses to which they apply.


  

	2.2	References to any legislation, document or other instruments that include all its amendments, substitutions and consolidations and their complements, unless explicitly
stated in a different way. 

  

	2.3	Unless otherwise expressly provided herein, references to Annexes apply to the Annexes to this Agreement. 


Chapter 3 OBJECT 
  

	3.1	This Agreement shall establish rules for sharing between the Corporations and the Controlling Company, of the back office infrastructure provided by the Controlling
Company in order to facilitate the achievement of its core activities with economic and administrative efficiency in accordance with standards usually adopted by the Controlling Company in the performing of their own activities.










	3.2	The back office infrastructure includes all the assets, labor allocated and services related to financial management, accounting, tax and human resources owned or used
by the Controlling Company for themselves and for the Corporations. 

  

	3.3	When met the terms and conditions of this Agreement, the Controlling Company agrees to use, within the limits of the activities which they are intended, respectively,
the back office infrastructure and all the tools that this provides them, comprising: 

  

	 	3.3.1	Financial Management; 

  

	 	3.3.2	Accounting Management; 

  

	 	3.3.3	Tax Administration; and 

  

	 	3.3.4	Human Resource Management. 

  

	3.4	Infrastructure — The infrastructure, shared by the Controlling Company and the Corporations, includes items provided below, subject to the specific
conditions and rules for its measurement also described below. 

 3.4.1 Financial Management. The
Financial Management comprises: (i Accounts Payable; (ii) the Accounts Receivable, and Treasury, as follows: 
 3.4.1.1 It
is understood by “Accounts Payable” the everyday processes of control and exercise of payment of all invoices, eventual chargebacks, returns and discounts and notices of registry offices of each of the Corporations and of the very
Controlling Company. 
 3.4.1.2 It is understood as “Accounts Receivable” the everyday processes of
identification control, updating, review and request for regularization, when necessary, of all credits of each of the Corporations and of the very Controlling Company receivable and received. 

3.4.1.3 It is understood as “Treasury” the everyday processes of closing control of cash position, the weekly cash
forecasting and provision of the financial tables of each of the Corporations and of the very Controlling Company. 
 3.4.2 Accounting Management. The Accounting Management and the one that provides and administers: (i) the Accounting Entries (ii) Accounting reconciliations; and (iii) the
Accounting Control of Assets of all the Corporations. 







 3.4.2.1 It is understood as “Accounting Entries” the accounting processes
all accounting entries of each of the Corporations and of the very Controlling Company. 
 3.4.2.2 It is understood as
“Accounting Reconciliations” the processes of reconciling all balance sheet accounts of each of the Corporations, to compare the movement of treasury with bank statements, to promote the integration of supply drops, to perform the
closing of accounting results and to elaborate the balance sheet, explanatory notes, operating expenses, investments and cash flow statements of each of the Corporations and of the very Controlling Company. 

3.4.2.3 It is understood as “Accounting Controls of Assets” the operations processes of creation, write-off and transfer
of assets and definition of base of Assets existing for calculation of the respective depreciation of each of the Corporations and of the very Controlling Company. 
 3.4.3 Tax Administration. The Tax Administration comprises: (i) Determination and Collection; (ii) Fiscal Books; (iii) Accessory Obligations; (iv) Compliance with
Inspection / Audit; (v) Tax Advisory, as follows: 
 3.4.3.1 It is understood as “Determination and
Collection” the verification procedures of incidence and timely and accurate collection of all taxes (including, without limitation, direct and indirect taxes) of each of the Corporations and Controlling Company. 

3.4.3.2 It is understood as “Tax Books” the processes of preparing tax books of each of the Corporations and of the very
Controlling Company. 
 3.4.3.3 It is understood as “Ancillary Obligations” the verification procedures of all
ancillary obligations of each of the Corporations and of the very Controlling Company. 
 3.4.3.4 It is understood as
“Compliance with Surveillance/Audit” the processes to aid eventual inspections and audits carried out in each of the Corporations and of the very Controlling Company. 

3.4.3.5 It is understood as “Tax Advisory” the advisory processes that refer to the tax aspects of transactions that each
of the Corporations or that the very Controlling Company propose to conduct. 
 3.4.3.6 Without prejudice to the other
predictions of this Clause, the Controlling Company is obliged to keep the proof of payment of taxes and of payments they make and the accounting and tax books of the Corporations for the minimum time required by law, which shall be delivered
in 72 (seventy two) hours upon notice to that effect made in the form of Chapter 10 of this Agreement, where necessary to protect the interests of the Corporations and/or the Controlling Company. 







 3.4.4 Human Resources Administration. The Human Resources Administration
comprises: (i) Admission Tasks; (ii) Payroll; (iii) Personnel Routine and Benefits Administration; (iv) Dismissal Process and (v) Compliance to Labor and Social Security Surveillance, as follows: 

3.4.4.1 It is understood by “Admission Tasks” the processes related to documentation and pre-employment exams, as well as
preparation of records and signature of all relevant documentation; the process of integrating employees into their activities, internal procedures and benefits and the process of record in internal systems, manufacturing of badges, opening bank
accounts, if necessary, printing and document collection for each one of the employees hired by each of the Corporations and their own Controlling Company. 
 3.4.4.2 It is understood by “Payroll” the processes of registration updating as for the salary movements, overtime records, discounts, processing and credits of biweekly advance payments,
processing of 13th salary and vacation remunerated, processing and collection of Social Expenses, program processing of profit sharing and the processing of financial and accounting interfaces of the payroll of employees of each of the Corporations
and the of very Controlling Company. 
 3.4.4.3 It is understood by “Personnel Routine and Benefits
Administration” the processes of updating personnel records and documents, the process of programming and calculating vacations, the entry and monitoring process before the INSS, of the social benefits, the orientation process for employees
and former employees and the monitoring through internal systems of those employees on leave and/ or injured of each of the Corporations and of the very Controlling Company. 

3.4.4.4 It is understood by “Dismissal Tasks” processes concerning documentation and pre-dismissal exams, as well as due
under the contractual termination, the for preparing and marking homologation and the process of signing and monitoring said homologation in the respective Unions and the Regional Labor Courts, of each of the Corporations and of the very Controlling
Company. 
 3.4.4.5 It is understood by “Compliance with the Labor and Social Security Surveillance” the
aid processes referring to labor and social security aspects determined by the law, which shall be delivered in 72 (seventy two) hours, upon notice to that effect made in the form of Chapter 10 of this Agreement, whenever necessary to protect
the interests of the Corporations and/ or the very Controlling Company. 







 3.4.4 Human Resources Administration. The Human Resources Administration comprises:
(i) Admission Tasks; (ii) Payroll; (iii) Personnel Routine and Administration Benefits; (iv) Dismissal Process and (v) Compliance with the Labor and Social Security Surveillance, as follows : 

3.4.4.1 It is understood by “Admission Tasks” the processes related to documentation and pre-employment exams, as well as
the preparation of records and signature of all relevant documentation; the process of integrating employees into their activities, internal procedures and benefits and registration process on internal systems, manufacturing of badges, opening bank
accounts, if necessary, printing and document collection for each of the employees hired by each of the Corporations of by the very. 
 3.4.4.2 It is understood by “Payroll” the processes of registration updating as for the salary movements, overtime records, discounts, processing and credits of biweekly advance payments,
processing of 13th salary and vacation remunerated, processing and collection of Social Expenses, program processing of profit sharing and the processing of financial and accounting interfaces of the payroll of employees of each of the Corporations
and the of very Controlling Company. 
 3.4.4.3 It is understood by “Personnel Routine and Benefits
Administration” the processes of updating personnel records and documents, the process of programming and calculating vacations, the entry and monitoring process before the INSS, of the social benefits, the orientation process for employees
and former employees and the monitoring through internal systems of those employees on leave and/ or injured of each of the Corporations and of the very Controlling Company. 

3.4.4.4 It is understood by “Dismissal Tasks” processes concerning documentation and pre-dismissal exams, as well as due
under the contractual termination, the for preparing and marking homologation and the process of signing and monitoring said homologation in the respective Unions and the Regional Labor Courts, of each of the Corporations and of the very Controlling
Company. 
 3.4.4.5 It is understood by “Compliance with the Labor and Social Security Surveillance” the
aid processes referring to labor and social security aspects and any inspections and audits in each of the Corporations and their own Controlling Company. 








	3.5	 General
allocations. The Parties shall also share common items and facilities related to the maintenance of physical structures of the Controlling Company,
including, without limitation: (i) general expenses, such as office material, postal and courier, conductions, photocopies, books and newspaper and magazines subscriptions, snacks and meals: (ii) expenses of computing and
telecommunications, such as computer materials, maintenance services for computer equipment, software maintenance, consulting services in computer, hardware rental, fixed telephony, mobile telephony, DDG—0800 telephony, data transmission
lines, and (iii) expenses of utilities such as electricity, water and sewage, also covered the taxes levied for the maintenance of the physical structures. 



 

	3.6	Notwithstanding the provisions of this Chapter 3, the Parties hereby agree that the activities object of this sharing may be amended, modified, excluded or new
activities may be inserted in order to faithfully attend the subject matter of this Agreement, which is the sharing of the back office Infrastructure. 

  

	3.7	The Controlling Company shall maintain graphical accounts for those Expenses incurred by it on behalf of the Corporations, which shall be subject to reimbursement in
the form of Chapter 5 and Chapter 6. 

 Chapter 4 ASSET COMMODATUM  

 

	4.1	Due to the sharing of the back office Infrastructure, the Corporations, as legitimate owners of the Assets listed in Annex 4.1 to this instrument, which are in good
state of preservation, hereby give in commodatum such Assets to the Controlling Company, without any costs, charges or considerations. 

  

	4.2	The Controlling Company, as Bailee, shall properly identify the Assets as property of each of the Corporations, respectively and shall use and keep them with the same
degree of care that they would have with their own assets and being responsible for its correct use and in case of loss due to negligent or wrongful act, on the part of the very Controlling Company or its employees, for its replacement. The
Controlling Company is responsible for all expenses resulting from the Assets, as set forth in this Agreement. 

  

	4.3	The Controlling Company shall deliver semiannually to the Corporations updated list of Assets, including the serial number of each of them and the other information
that identify them, if any. 

  

	4.4	For the purposes of this Agreement, the Controlling Company may, at its discretion, hire the right kinds of insurance for their Assets, which shall provide coverage in
amounts it deems appropriate. The insurance shall be contracted on behalf of the Controlling Company in favor of the Corporations, as beneficiary, respectively of the each of their Assets. 









	4.5	The Corporations undertake to reimburse the Controlling Company within 48 (forty eight) hours counted from the submission by the Controlling Company of proof of payment
of the insurance premium. 

  

	4.6	The commodatum herein determined shall terminate with the obligation of restitution of the Asset given in commodatum to each of the Corporations, on the part of the
Controlling Company, in the same conditions as received, except normal wear, in case of termination of sharing between the Controlling Company and each of the Corporations, of the activity in which such Assets were intended, as provided in Chapter 9
of this Agreement. 

 Chapter 5 CRITERIA FOR SHARING OF COSTS 

 

	5.1	The Parties agree that is not is or will be due remuneration to the Controlling Company of the Controlling Company and by any title on grounds of the provisions of this
Agreement, as only the reimbursement of Expenses incurred by it on account of the sharing of the back office Infrastructure with the agreed under this Agreement. 


 

	5.2	Considering that this instrument is intended to regulate the settlement of accounts between the agreed and the Controlling Company and form of equity recomposition
of the Controlling Company and , the Parties acknowledge agree that the calculation of Expenses related to the sharing. of the infrastructure shall be based on the amount of hours spent by each of the employees of the Controlling Company
dedicated to each of the Controlling Company and as a result of the agreed sharing. 

 5.2.1 The amount of time to
each of the employees of the Controlling Company and calculated considering the division of the maximum amount of hours available to the Controlling Company for their remuneration (including, without limitation, their respective salaries, benefits
and all other charges, according to the labor and social security legislation in force). 
 5.2.2 Expenses considered General
Allocations shall be shared by each of the Corporations and the very Controlling Company and shall be returned to the Controlling Company proportionally, based on the criteria mentioned in Clause 5.2 above, except in cases where it is possible the
precise identification of the Corporation that incurred in the respective expense. In this case, the Corporation shall reimburse the expense incurred wholly to the Controlling Company. 

 

	5.3	The measurement of all expenses shall comprise, additionally: (i) the General Allocations, and (ii) the utilization of third parties contracted by Controlling
Company and related to each of the said shared items in each case. 

  

	5.4	It is agreed that the Expenses related to the sharing of back office Infrastructure shall be presented by the Controlling Company to each of the Corporations for the
respective reimbursement in global or unit values, at such intervals and in the manner prescribed in Chapter 6. The Corporations also agree that the information contained in Annex 6.1 above are, and shall always be sufficient for purposes of
calculating the amount due to the Controlling Company. 








 5.4.1 The Controlling Company may, at its sole and exclusive discretion and at any time,
revise and change the values in Annex 6.1, necessary to calculate the value of Expenses to be reimbursed by the Corporations to the Controlling Company, as provided in Clause 5.5 above, whenever the Controlling Company incur in additional expenses
for the purchase of equipment and infrastructure related to the sharing of back office Infrastructure, not occasioning the said review in the right to change, review, terminate or resolve of this Agreement by any Corporation and is established and
agreed between the Parties that such variations of these values shall not generate any gains for the Controlling Company. 
  

	5.5	The Corporations from now agree with the form the Expenses shall be presented by the Controlling Company for the respective reimbursement for the use of back office
Infrastructure and undertake also to make the necessary payments for the use of the same, in the form of Chapter 6 below. 

  

	5.6	The Parties agree that in addition to the criteria for cost sharing defined under this Agreement, may be amended in the future, from time to time to reflect in the most
correct and reliable the proportions incumbent to the Parties through shared activities. 

 Chapter 6 FORM OF REIMBURSEMENT

  

	6.1	For purposes of sharing costs as provided herein, the Controlling Company shall submit to each of the Corporations, until the 5th (fifth) Business Day of each month,
their reports of Expenses (“Expense Reports”) for the month immediately preceding in the form of the model in Annex 6.1 to this Agreement, this presentation shall be effected via electronic mail to the electronic address that each one if
the Corporations indicate for this purpose. 

  

	6.2	The Corporations shall reimburse the Controlling Company the amounts specified in the Expense Report submitted by Controlling Company in the form of Annex 6.1 in 05
(five) Business Days from the receipt of that Expense Report. 

  

	6.3	The reimbursement provided herein shall be done through bank transfer and the competent proof of deposit current account of the Controlling Company being proof of
payment of discharge document of the respective Corporation obligation that has effected the payment in respect of the month of competence. 

  

	6.4	If any Corporation does not agree with charging any Expense detailed in the Expense Report to be submitted monthly by the Controlling Company (the “Defiant
Corporation”) the same shall: (1) in first place, effect payment for uncontroversial difference; and (ii) secondly, communicate the Controlling Company within three (3) Business Days from the receipt of the respective Expense
Report, the reasons why it believes to be a improper collection and shall, in the opportunity, inform the Controlling Company of the amount it believes to be due, and be ready to pay it in immediately. 









	6.5	In the event of Clause 6.4, the Controlling Company shall examine the reasons why the Corporation believes that the controversial amounts are undue and may, in its sole
discretion, accept the arguments of the defiant Corporation and receive the lowest amount without incurring novation of this Agreement or understand as unfounded the reasons of the defiant Corporation, this divergence shall be considered subject to
negotiation between the respective Parties. 

 Chapter 7 DELAY IN REIMBURSEMENT; LIABILITY OF CORPORATIONS 

 

	7.1	The delay in the reimbursement of the amounts set forth herein shall subject the Corporations to fines of 2% (two percent) on the amount due and unpaid, and the payment
of the default interest to the rate of 12% (twelve percent) per year, both principal and interest restated by the General Price Index of Market disclosed by Fundação Getúlio Vargas (IGP-M/FGV) during the entire time that the
delay persists. 

  

	7.2	Subject to Clause 7.1 above, each of the Corporations undertakes to indemnify and hold free the Controlling Company and its other Affiliates in relation to any and all
prejudice that the Controlling Company or its Affiliates may incur as a result of non-compliance, whole or in part of any obligations set forth in this Agreement, or of the improper use of back office Infrastructure. 


 

	7.3	The Parties further agree that the delay for any Corporations, in the reimbursement of the amounts provided herein for period exceeding 30 (thirty)days (“Default
Corporation”) shall entitle the Controlling Company the right but not the obligation, to terminate this instrument and to suspend the sharing of the infrastructure dealt with herein in respect of the Default Corporation, upon prior notification
of 05 (five) business days to the respective Corporation, without prejudice to the right to charge it the amounts due and unpaid, in the form of this Chapter. 

 Chapter 8 ABSENCE OF OBLIGATION TO INDEMNIFY 
  

	8.1	This Agreement is intended solely to the clearing of between the Parties because of the sharing of Expenses, and not having, therefore, any equity increase of any kind
by none of the Parties. Thus, the Parties acknowledge and agree that no compensation of any kind (including, without limitation, direct and indirect loss of profits) shall be payable by any Corporation, or any of the Corporations to the Controlling
Company, by reason of breach of any obligation under this Agreement, except the penalties provided for in Chapter 7 above. 









	8.2	The Parties therefore agree that in no event may any Corporation in capacity whatsoever retain any amounts due to the Controlling Company by way of reimbursement of
Expenses. 

 Chapter 9 TERM AND TERMINATION 
  

	9.1	This Agreement shall enter into force on this date and shall be valid indefinitely. 


 

	9.2	This Agreement may be terminated in whole or in part for any part of the back office Infrastructure shared by the Corporations at any time by mutual agreement and in
writing between each of Corporations and the Controlling Company. 

  

	9.3	In the case of 9.2 above, the amounts due in reimbursement of Expenses incurred by the Controlling Company related to the back office Infrastructure shall be paid by
each of the Corporation to the Controlling Corporation the date on which the effective termination of the sharing hereto occurs. 

  

	9.4	This Agreement may also be terminated in the event set out in Clause 7.3 above. 

 Chapter 10 NOTIFICATIONS 
  

	10.1	Any notifications, notices, consents, requests or other communications under this Agreement shall be made in writing and sent by registered letter with acknowledgment
of receipt (AR) or telegram with proof of delivery, or by way of judicial or extrajudicial documents, and shall be intended to the Parties at the addresses listed in the preamble to this Agreement, with exception made to the Expense Reports, which
shall be delivered in the form of Chapter 6. 

  

	10.2	The notices made pursuant to Clause 10.1 shall be deemed delivered: (i) on the date specified in the notice of receipt (AR), if mailed (ii) on the date
indicated on the packing slip of the Telegram, if sent by telegram; (iii) on the date of delivery, whether by judicial or extrajudicial. 

  

	10.3	Any Party may change the address to which such notice shall be sent by notice in writing to the other Party under this Chapter. If the communication of change of
address is not made, any notifications, notices, consents, requests and /or other communications sent to the address mentioned in the preamble of this Agreement, or the address subsequently indicated in writing, shall be considered valid and
enforceable against the recipient Party. 








 Chapter 11 GENERAL PROVISIONS 

 

	11.1	Independence of Provisions. The nullity or unenforceability of any of this Agreement shall not affect the others. If any provision of this Agreement, is at any time
declared invalid, ineffective or unenforceable, the remaining provisions shall remain in full force and effect, and Parties shall use their best efforts and negotiate in good faith the replacement of the provision declared invalid, ineffective or
unenforceable by another that, as far as possible, achieve the purpose and effects originally anticipated, and this Agreement shall be interpreted in view of such purposes and effects. 


 

	11.2	Relations between the Parties. The Corporations, hereby acknowledge that neither they nor any of their employees, agents, servants or representatives shall have the
power or authority to act on behalf of the Controlling Company or to force it in any way. 

  

	11.3	Succession. All references to any Parties include and require their successors, beneficiaries, representatives and, by express and specific provision, their assignees,
in any way whatsoever. 

  

	11.4	District Court of Jurisdiction. The Parties hereby elect the District Court of the city of São Paulo, State of São Paulo to have the jurisdiction to
settle any matter arising out of this Agreement to the detriment of any other, however privileged. 

  

	11.5	Applicable Legislation. The present Agreement is governed by the laws of the Federative Republic of Brazil. 


Therefore, the Parties sign this instrument within 30 (thirty) copies of equal content and form, before 02 (two) witnesses. 

São Paulo, April 13th, 2005 
 [SIGNATURES ON THE FOLLOWING PAGES] 







 SIGNATURE SHEET OF THE COST SHARING AGREEMENT, SIGNED ON APRIL 13th, 2005. 

VOTORANTIM INVESTIMENTOS INDUSTRIAIS S.A. 
  

									
	/s/	 		 	/s/
	 By:
	 		 		 	 By:
	 	
	 Position:
	 		 		 	 Position:
	 	

 CIMENTO RIO BRANCO S.A. 
  

									
	 	 	/s/ Luis Vilar de Carvalho	 		 	 	 	/s/ Marcelo Eduardo Martins
	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 		 		 	 Position:
	 	

 VORANTIM CIMENTOS LTDA 
  

									
	 	 	/s/ Luis Vilar de Carvalho	 		 	 	 	/s/ Marcelo Eduardo Martins
	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 		 		 	 Position:
	 	

 EMPRESA DE TRANSPORETES CPT LTDA. 

 

									
	 	 	/s/ Kazuo Toda	 		 	 	 	/s/ José Luiz Gimenes Caifa
	 By:
	 	Kazuo Toda	 		 	 By:
	 	José Luiz Gimenes Caifa
	 Position:
	 		 		 	 Position:
	 	

 COMPANHIA DE CIMENTOS PORTLAND ITAÍ 

 

									
	 	 	/s/ Luis Vilar de Carvalho	 		 	 	 	/s/ Marcelo Eduardo Martins
	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 		 		 	 Position:
	 	

 CIMENTO TOCANTINS S.A. 
  

									
	 	 	/s/ Luis Vilar de Carvalho	 		 	 	 	/s/ Marcelo Eduardo Martins
	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 		 		 	 Position:
	 	

 CALMIT INDUSTRIAL LTDA. 
  

									
	 	 	/s/ Marcelo Eduardo Martins	 		 	 	 	/s/ René Pierre Vegellar
	 By:
	 	Marcelo Eduardo Martins	 		 	 By:
	 	René Pierre Vegellar
	 Position:
	 		 		 	 Position:
	 	








 CALSETE INDUSTRIAL S.A. 

 

									
	 	 	 /s/ Marcelo Eduardo Martins 
	 		 	 	 	 /s/ Luis Alberto de Castro Santos

	 By:
	 	Marcelo Eduardo Martins	 		 	 By:
	 	Luis Alberto de Castro Santos
	 Position:
	 	Director	 		 	 Position:
	 	Director

 EMPRESA DE MINERAÇÃO ACARIÚBA LTDA. 

 

									
	 	 	 /s/ Fábio Ermírio de Moraes
	 		 	 	 	 /s/ Carlos Ermírio de Moraes

	 By:
	 	Fábio Ermírio de Moraes	 		 	 By:
	 	Carlos Ermírio de Moraes
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CIMENTO POTY S.A. 
  

									
	 	 	 /s/ Luis Vilar de Carvalho 
	 		 	 	 	 /s/ Marcelo Eduardo Martins 

	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CIMENTO SERGIPE S.A. – CIMESA 

 

									
	 	 	 /s/ Luis Vilar de Carvalho
	 		 	 	 	 /s/ Marcelo Eduardo Martins 

	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 	Director	 		 	 Position:
	 	Director

 COMPANHIA DE CIMENTO PORTLAND AND POTY 

 

									
	 	 	 /s/ Luis Vilar de Carvalho 
	 		 	 	 	 /s/ Marcelo Eduardo Martins 

	 By:
	 	Luis Vilar de Carvalho	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 	Director	 		 	 Position:
	 	Director

 ENGEMIX S.A. 
  

									
	 	 	 /s/ Marcos Roberto Farias Lobo 
	 		 	 	 	 /s/ Marcelo Eduardo Martins 

	 By:
	 	Marcos Roberto Farias Lobo	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 	Director	 		 	 Position:
	 	Director

 ITAPISERRA MINERAÇÃO LTDA. 

 

									
	 	 	 /s/ Marcos Roberto Farias Lobo 
	 		 	 	 	 /s/ Marcelo Eduardo Martins 

	 By:
	 	Marcos Roberto Farias Lobo	 		 	 By:
	 	Marcelo Eduardo Martins
	 Position:
	 	Director	 		 	 Position:
	 	Director








 TRANSERV COML. E LOC. EQUIP. E VEÍCULOS LTDA. 

 

									
	 	 	 	 		 	 	 	 
	 By:
	 	Osmar Antonio Migdaleski	 		 	 By:
	 	Maurice Ramiro Pinto Nobre
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CIMEFOR – COML. IMPORTAÇÃO E EXPORTAÇÃO LTDA. 

 

									
	 	 	 /s/ Marcelo Eduardo Martins 
	 		 	 	 	 /s/ Luiz Alberto de Castro Santos 

	 By:
	 	Marcelo Eduardo Martins	 		 	 By:
	 	Luiz Alberto de Castro Santos
	 Position:
	 	Director	 		 	 Position:
	 	Director

 INTERÁVIA TRANSPORTES LTDA. 

 

									
	 	 	 /s/ Eduardo Cavalcanti de Oliveira Maciel 
	 		 	 	 	 /s/ Henrique Silveira 

	 By:
	 	Eduardo Cavalcanti de Oliveira Maciel	 		 	 By:
	 	Henrique Silveira
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CRB OPERAÇÕESW PORTUÁRIAS S.A. 

 

									
	 	 	 /s/ Marcelo Eduardo Martins 
	 		 	 	 	 /s/ Luiz Alberto de Castro Santos 

	 By:
	 	Marcelo Eduardo Martins	 		 	 By:
	 	Luiz Alberto de Castro Santos
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CITROVITA AGRO INDUSTRIAL LTDA. 

 

									
	 	 	 /s/ Mário Bavaresco Júnior 
	 		 	 	 	 /s/ Milton Flávio Moura 

	 By:
	 	Mário Bavaresco Júnior	 		 	 By:
	 	Milton Flávio Moura
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CITROVITA INDUSTRIAL E COMERCIAL LTDA. 

 

									
	 	 	 /s/ Mário Bavaresco Júnior 
	 		 	 	 	 /s/ Milton Flávio Moura 

	 By:
	 	Mário Bavaresco Júnior	 		 	 By:
	 	Milton Flávio Moura
	 Position:
	 	Director	 		 	 Position:
	 	Director

 CITROVITAR AGROPECUÁRIA LTDA. 

 

									
	 	 	 /s/ Mário Bavaresco Júnior 
	 		 	 	 	 /s/ Milton Flávio Moura 

	 By:
	 	Mário Bavaresco Júnior	 		 	 By:
	 	Milton Flávio Moura
	 Position:
	 	Director	 		 	 Position:
	 	Director








 CITROVITA COMERCIAL E EXPORTADORA S.A. 

 

									
	 	 	/s/ Mário Bavaresco Júnior 	 		 	 	 	/s/ Milton Flávio Moura
	 By:
	 	Mário Bavaresco Júnior	 		 	 By:
	 	Milton Flávio Moura
	 Position:
	 	Director	 		 	 Position:
	 	Director

 COMPANHIA PARAIBUNA DE METAIS 

 

									
	 	 	/s/ João Bosco Silva 	 		 	 	 	 /s/ Flávio Marassi Donatelli

	 By:
	 	João Bosco Silva	 		 	 By:
	 	Flávio Marassi Donatelli
	 Position:
	 	Director	 		 	 Position:
	 	Director

 SIDERÚRGICA BARRA MANSA S.A. 

 

									
	 	 	/s/ João Bosco Silva	 		 	 	 	 /s/ Flávio Marassi Donatelli

	 By:
	 	João Bosco Silva	 		 	 By:
	 	Flávio Marassi Donatelli
	 Position:
	 	Director	 		 	 Position:
	 	Director

 VOTORANTIM METAIS LTDA. 
  

									
	 	 	/s/ João Bosco Silva	 		 	 	 	 /s/ Flávio Marassi Donatelli

	 By:
	 	João Bosco Silva	 		 	 By:
	 	Flávio Marassi Donatelli
	 Position:
	 	Director	 		 	 Position:
	 	Director

 COMPANHIA MINEIRA DE METAIS 

 

									
	 	 	/s/ João Bosco Silva	 		 	 	 	 /s/ Flávio Marassi Donatelli

	 By:
	 	João Bosco Silva	 		 	 By:
	 	Flávio Marassi Donatelli
	 Position:
	 	Director	 		 	 Position:
	 	Director

 COMPANHIA NÍQUEL TOCANTINS 

 

									
	 	 	/s/ João Bosco Silva	 		 	 	 	/s/ Flávio Marassi Donatelli
	 By:
	 	João Bosco Silva	 		 	 By:
	 	Flávio Marassi Donatelli
	 Position:
	 	Director	 		 	 Position:
	 	Director








 MINERAÇÃO SERRA DA FORTALEZA S.A. 

 

									
	 	 	/s/ João Bosco Silva	 		 	 	 	/s/ Flávio Marassi Donatelli
	 By:
	 	João Bosco Silva	 		 	 By:
	 	Flávio Marassi Donatelli
	 Position:
	 	Director	 		 	 Position:
	 	Director

 COMPANHIA NITRO QUÍMICA BRASILEIRA 

 

									
	 	 	/s/ Mário Bavaresco Júnior 	 		 	 	 	/s/ Fábio Filippos 
	 By:
	 	Mário Bavaresco Júnior	 		 	 By:
	 	Fábio Filippos
	 Position:
	 	Director	 		 	 Position:
	 	Director

 Witnesses: 
  

							
	 1.
	 		  	2.	  	
	 Name:
	 		  	Name:	  	
	 ID Card:
	 		  	ID Card:	  	
	 CPF/MF
	 		  	CPF/MF	  	

 (Individual Taxpayer Number): 







 ANNEX 4.1 - COST SHARING
AGREEMENT SIGNED ON APRIL 13TH, 2005 
 LIST OF ASSETS

  

																									
	 	 	Computer	 	Type	 	ID VC	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	1	 	Troni	 	Computer	 	EX00099	 	 Microsoft Windows XP
 Professional
	 	Processor Intel Celeron	 	900	 	128	 	19532	 	Mariana	 	1025	 	DHO - CSC	 	ADMIX
	2	 	Dell OX 150	 	Computer	 	EX00064	 	 Microsoft Windows 2000
 Professional
	 	Processor Intel Pentium III	 	1000	 	128	 	19069	 	Claudia Z.	 	I1117	 	Accounting	 	CITROVITA
	3	 	Dell OX 150	 	Computer	 	EX00066	 	 Microsoft Windows 2000

Professional
	 	Processor Intel Pentium III	 	1000	 	128	 	19069	 	Emerson	 	1225	 	Accounting	 	CITROVITA
	4	 	Dell OX 150	 	Computer	 	EX00060	 	 Microsoft Windows 2000

Professional
	 	Processor Intel Pentium III	 	1000	 	128	 	19069	 	Thais	 	182.1	 	Financial	 	CITROVITA
	5	 	Dell OX 150	 	Computer	 	EX0006I	 	 Microsoft Windows 2000

Professional
	 	Processor Intel Pentium Ill	 	1000	 	128	 	19069	 	Kelly	 	1823	 	Financial	 	CITROVITA
	6	 	Dell OX 150	 	Computer	 	EX00065	 	 Microsoft Windows 2000

Professional
	 	Processor Intel Pentium III	 	1000	 	256	 	19169	 	Vanessa Takamori	 	I525	 	Financial	 	CITROVITA
	7	 	Dell OX 150	 	Computer	 	EX00062	 	 Microsoft Windows 2000

Professional
	 	Processor Intel Pentium Ill	 	1000	 	128	 	19069	 	Mario	 	1231	 	Fiscal	 	CITROVITA
	8	 	Dell OX 150	 	Computer	 	EX00067	 	 Microsoft Windows XP

Professional
	 	Processor Intel Pentium III	 	1000	 	128	 	38138	 	Daniele	 	1816	 	Fiscal	 	CITROVITA
	9	 	Dell OX 150	 	Computer	 	EX00(163	 	 Microsoft Windows 2000

Professional
	 	Processor Intel Pentium III	 	1000	 	128	 	19069	 	Ana Kaiser	 	1812	 	Fiscal	 	CITROVITA
	10	 	Oclo	 	Computer	 	EX00739	 	 Microsoft Windows XP

Professional
	 	AMI) Duren processor	 	1200	 	512	 	19107	 	Giampaolo	 	1364	 	Accounting	 	CITROVITA
	11	 	Compaq	 	Computer	 	VC04233	 	Microsoft Windows 98	 	Unknown Intel Processor	 	1694	 	256	 	38152	 	Bonagura	 	1124	 	Fiscal	 	VC
	12	 	Compaq Deskpro	 	Computer	 	VC04234	 	Windows 95	 	Cetera	 	400	 	64	 	2434	 	Adriano	 	1123	 	Fiscal	 	VC
	13	 	Compaq Deskpro	 	Computer	 	VC04235	 	Windows 95	 	Pentium III	 	600	 	128	 	2006	 	Juliana - Modem	 	1121	 	Fiscal	 	VC
	14	 	Compaq Prolinca	 	Computer	 	VC04236	 	Microsoft Windows 95	 	Intel Pentium Processor	 	100	 	39	 	2037	 	Altair - Modem	 	1225	 	Fiscal	 	VC
	15	 	Cybertech	 	Computer	 	VC04237	 	Windows 95	 	Pentium II	 	300	 	128	 	2010	 	Menor Aprendiz	 	2292	 	Financial	 	VC
	16	 	Cyhertech	 	Computer	 	VC04238	 	Microsoft Windows 95	 	Intel Pentium II Processor	 	300	 	128	 	2008	 	Menor Aprendiz	 		 	Financial	 	VC
	17	 	Itautec Infoway	 	Computer	 	VC04239	 	Windows 95	 	Pentium	 	190	 	32	 	3087	 	Boy	 		 	Accounting	 	VC
	18	 	COPIADORA
CANON	 	Printer	 	EX00504	 	Microsoft Windows XP	 		 		 		 		 	CSC/VC	 		 	CSC	 	VC
	19	 	Oclo	 	Computer	 	EX00738	 	Professional	 	AMD Duren processor	 	1200	 	256	 	19107	 	Leila	 	1774	 	Fiscal	 	VC
	20	 	Dell OX 280	 	Computer	 	EX00958	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38067	 	Eliane	 	1119	 	Accounting	 	INTERÁVIA
	21	 	Dell GX 280	 	Computer	 	EX00957	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38075	 		 		 	Accounting	 	INTERÁVIA
	22	 	Dell GX 280	 	Computer	 	EX00954	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38067	 	Juliana Sari	 	2692	 	Financial	 	INTERÁVIA
	23	 	Dell OX 280	 	Computer	 	EX00955	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Lilliane	 	2676	 	Financial	 	INTERÁVIA
	24	 	Dell OX 280	 	Computer	 	EX00956	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Ênio da Mata	 	1131	 	Financial	 	INTERÁVIA









																									
	 	 	Computer	 	Type	 	ID VC	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	25	 	Dell GX 280	 	Computer	 	EX00953	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Leonardo	 	1892	 	Fiscal	 	INTERÁVIA
	26	 	Dell OX 280	 	Computer	 	EX00952	 	 Microsoft Windows XP

Professional
	 	Intel Pcnlium4	 	2800	 	256	 	38067	 	Eunice Fernandes	 	1922	 	Fiscal	 	INTERÁVIA
	27	 	Dell OX 150	 	Computer	 	0X00023	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	`866	 	128	 	19069	 	Henrique	 	1293	 	Accounting	 	NITROQUÍMICA
	28	 	Dell OX 150	 	Computer	 	EX00015	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	1000	 	128	 	19069	 	Patricia	 	1137	 	Accounting	 	NITROQUÍMICA
	29	 	Dell GX 150	 	Computer	 	EX000I6	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	866	 	128	 	19069	 	Taborda	 	1292	 	Accounting	 	NITROQUÍMICA
	30	 	Dell GX 150	 	Computer	 	EX00019	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	1133	 	128	 	19069	 	Eliane	 	1135	 	Financial	 	NITROQUÍMICA
	31	 	Dell GX 150	 	Computer	 	EX00021	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	1000	 	128	 	1906i9	 	Fabricio	 	1291	 	Financial	 	NITROQUÍMICA
	32	 	Dell GX 150	 	Computer	 	EX00020	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	866	 	128	 	19069	 	Sergio	 	1229	 	Financial	 	NITROQUÍMICA
	33	 	Dell OX I5O	 	Computer	 	EX000I8	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	1166	 	128	 	19069	 	Claudia Z.	 	1891	 	Fiscal	 	NI’1RQQUIMICA
	34	 	Dell GX 154	 	Computer	 	EX00022	 	Microsoft Windows 2000 Professional	 	Processor Intel Pentium III	 	1133	 	128	 	19069	 	Antonio	 	27.36	 	Festal	 	NITROQUÍMICA
	35	 	Oclo	 	Computer	 	EX00625	 	Microsoft Windows XP Professional	 	AMU Athlon XP 2200+	 	1800	 	236	 	38154	 	Elezana	 	1814	 	Accounting	 	NITROQUÍMICA
	36	 	Compaq	 	Computer	 	VC00320	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Renato	 	1113	 	Accounting	 	VC
	37	 	Compaq	 	Computer	 	VC00305	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Nildo	 	1296	 	Accounting	 	VC
	38	 	Compaq	 	Computer	 	VC00334	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Celia	 	1228	 	Accounting	 	VC
	39	 	Compaq	 	Computer	 	VC00330	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Helenice	 	1154	 	Accounting	 	VC
	40	 	Compaq	 	Computer	 	VC00347	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Julio	 	1045	 	Accounting	 	VC
	41	 	Compaq	 	Computer	 	VC00350	 	Microsoft Windows XP Professional	 	Intel Pentium4	 	1700	 	256	 	38361	 	Fernando	 	1192	 	Accounting	 	VC
	42	 	Compaq	 	Computer	 	VC00302	 	‘ Microsoft Windows Xi’ Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 		 		 	Costs	 	VC
	43	 	Compaq	 	Computer	 	VC00292	 	Microsoft Windows XI’ Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Roberto	 	1004	 	Costs	 	VC
	44	 	Compaq	 	Computer	 	VC00304	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Regis	 	1141	 	Costs	 	VC
	45	 	Compaq	 	Computer	 	VC00290	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Jefferson	 	1178	 	Costs	 	VC
	46	 	Compaq	 	Computer	 	VC00294	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Silvana	 	1163	 	Costs	 	VC
	47	 	Compaq	 	Computer	 	VC0030I	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Willians	 	1147	 	Costs	 	VC
	48	 	Compaq	 	Computer	 	VC00291	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Edson	 	1108	 	Costs	 	VC









																									
	 	 	 Computer
	 	 Type
	 	ID VC	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	49	 	Compaq	 	Computer	 	VC00607	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Carlos Augusto	 	I 195	 	Costs	 	VC
	50	 	Compaq	 	Computer	 	VC00288	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Mario	 	102!	 	Costs	 	VC
	51	 	Compaq	 	Computer	 	VC00300	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38154	 	Gisela	 	1187	 	Costs	 	VC
	52	 	Compaq	 	Computer	 	VC00303	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Paulo Fumes	 	1145	 	Costs	 	VC
	53	 	Compaq	 	Computer	 	VC00295	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Paulo Robert	 	1110	 	Costs	 	VC
	54	 	Compaq	 	Computer	 	VC00285	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Alexander	 	2105	 	Financial	 	VC
	55	 	Compaq	 	Computer	 	VC00286	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Lucian	 	2042	 	Financial	 	VC
	56	 	Compaq	 	Computer	 	VC00188	 	Microsoft Windows XI’ Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Eli	 	2231	 	Financial	 	VC
	57	 	Compaq	 	Computer	 	VC00257	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Marcelo	 	2168	 	Financial	 	VC
	58	 	Compaq	 	Computer	 	VC06174	 	Microsoft Windows XP Professional	 	Intel Pentium4	 	I700	 	256	 	38161	 	Nora	 	2112	 	Financial	 	VC
	59	 	Compaq	 	Computer	 	VC00281	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Angela Cristina	 	2129	 	Financial	 	VC
	60	 	Compaq	 	Computer	 	VC00186	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38154	 	Graciele	 	2130	 	Financial	 	VC
	61	 	Compaq	 	Computer	 	VC00358	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	39197	 	Wagner	 	1059	 	Fiscal	 	VC
	62	 	Compaq	 	Computer	 	VC00299	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1700	 	256	 	38161	 	Leandro Pavia	 	1489	 	Service management	 	VC
	63	 	Compaq Deskpro	 	Computer	 	VC00192	 	Microsoft Windows XP Professional	 	Processor Intel Pentium II	 	400	 	128	 	19874	 	Gislaine	 	3139/2039	 	Call Center	 	VC
	64	 	Compaq Deskpro	 	Computer	 	VC00368	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	256	 	4126	 	Guiomar	 	3039/2139	 	Call Center	 	VC
	65	 	Compaq Deskpro	 	Computer	 	VC00326	 	Microsoft Windows XP `Professional	 	Processor Intel Pentium II	 	4(10	 	128	 	4112	 	Patricia	 	3103/2044	 	Call Center	 	VC
	66	 	Compaq Deskpro	 	Computer	 	VC00351	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	I28	 	6149	 	Sandra	 	3130/2131	 	Call Center	 	VC
	67	 	Compaq Deskpro	 	Computer	 	VC00279	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	1000	 	256	 	19091	 	Fabio	 	1226	 	Accounting	 	VC
	68	 	Compaq Deskpro	 	Computer	 	VC00332	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4112	 	Guibor	 	1132	 	Accounting	 	VC
	69	 	Compaq Deskpro	 	Computer	 	V(00280	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	600	 	128	 	9538	 	Sirlene	 	1012	 	Accounting	 	VC









																									
	 	 	 Computer
	 	Type	 	ID VC	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	User	 	Branch
line	 	 Department
	  	Company
	70	 	Compaq Deskpro	 	Computer	 	VC00331	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	160	 	4112	 	Anaise	 	1114	 	Accounting	  	VC
	71	 	Compaq Deskpro	 	Computer	 	VC00336	 	Microsoft Windows XP Professional	 	Processor Intel Pentium II	 	400	 	128	 	19874	 	Fernanda	 	1775	 	Accounting	  	VC
	72	 	Compaq Deskpro	 	Computer	 	VC00316	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4104	 	Elisane	 	1120	 	Accounting	  	VC
	73	 	.Compaq Deskpro	 	Computer	 	VC00342	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4112	 	Katumi	 	1102	 	Accounting	  	VC
	74	 	Compaq Deskpro	 	Computer	 	VC00189	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	1000	 	256	 	19091	 	Danieli	 	2136	 	Financial	  	VC
	75	 	Compaq Deskpro _	 	Computer	 	VC00178	 	Microsoft Windows XP Professional	 	Processor Intel Pentium II	 	350	 	128	 	6142	 	Emerson	 	1294	 	Financial	  	VC
	76	 	Compaq Deskpro	 	Computer	 	VC06050	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4112	 		 		 	Financial	  	VC
	77	 	Compaq Deskpro	 	Computer	 	VC00278	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	1000	 	256	 	19091	 	Joelton	 	2045	 	Financial	  	VC
	78	 	Compaac Deskpro	 	Computer	 	VC00282	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	1000	 	256	 	9634	 	Daniela	 	1361	 	Financial	  	VC
	79	 	Compaq Deskpro	 	Computer	 	VC00284	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	1000	 	128	 	19091	 	Roderlei	 	2041	 	Financial	  	VC
	80	 	Compaq Deskpro	 	Computer	 	VC00373	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4112	 	Vanusa	 	2294	 	Financial	  	VC
	81	 	Compaq Deskpro	 	Computer	 	VC00297	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	300	 	128	 	4112	 	Wanderlei	 	2734	 	Fiscal	  	VC
	82	 	Compaq Deskpro	 	Computer	 	VC00277	 	Microsoft Windows 98	 	Processor Intel Celeron	 	847	 	128	 	9756	 	Marcelo -
CPU	 	1169	 	Fiscal	  	VC
	83	 	Compaq Deskpro	 	Computer	 	VC00327	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Marcelo -
Modem	 	1169	 	Fiscal	  	VC
	84	 	Compaq Deskpro	 	Computer	 	VC00362	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4104	 	Elzi	 	1199	 	Fiscal	  	VC
	85	 	Compaq Deskpro	 	Computer	 	VC00357	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4104	 	Altair -
CPU	 	1225	 	Fiscal	  	VC
	86	 	Compaq Deskpro	 	Computer	 	VC00306	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	466	 	128	 	19084	 	Lilian	 	1219	 	Fiscal	  	VC
	87	 	Compaq Deskpro	 	Computer	 	VC00309	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	466	 	128	 	4097	 	Ricardo	 	1171	 	Fiscal	  	VC
	88	 	Compaq Deskpro	 	Computer	 	VC00149	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	1000	 	256	 	19084	 	Fiscal -
Modem	 	1257	 	Fiscal	  	VC
	89	 	Compaq Deskpro	 	Computer	 	VC00179	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4104	 	Thais
Maressa	 	1813	 	Service management	  	VC
	90	 	Compaq Deskpro	 	Computer	 	VC00333	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4112	 		 		 		  	VC
	91	 	Cybertech	 	Computer	 	VC00308	 	Microsoft Windows XP Professional	 	Processor Intel Pentium II	 	300	 	128	 	19092	 	Prescila	 	1583	 	Accounting	  	VC
	92	 	Cybertech	 	Computer	 	V600317	 	Microsoft Windows XP Professional	 	Processor Intel Pentium II	 	300	 	128	 	19092	 	Ismael	 	1115	 	Accounting	  	VC









																									
	 	 	 Computer
	 	Type	 	ID VC	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch line	 	 Department
	 	Company
	93	 	Cybertech	 	Computer	 	VC00310	 	 Microsoft Windows XP
 Professional
	 	 Processor Intel

Pentium II
	 	300	 	128	 	19092	 	Amanda	 	1106	 	Accounting	 	VC
	94	 	Cybertech	 	Computer	 	VC07283	 	Microsoft Windows 98	 	 Processor Intel

Pentium II
	 	300	 	128	 	8040	 	Modem-DI-10	 	2351	 	DHO - CSC	 	VC
	95	 	Cyherteclt	 	Computer	 	VC00359	 	 Microsoft Windows XP

Professional
	 	 Processor Intel
 Pentium
II
	 	300	 	128	 	19085	 	Diener	 	1122	 	Fiscal	 	VC
	96	 	Cybertech	 	Computer	 	VC00298	 	 Microsoft Windows XP

Professional
	 	 Processor Intel
 Pentium
II
	 	300	 	128	 	19092	 	Adriano	 	1232	 	Fiscal	 	VC:
	97	 	Dell GX 240	 	Computer	 	V[00129	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Severiano	 	1144	 	Costs	 	VC
	98	 	Dell GX 240 .	 	Computer	 	VC00322	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Sonia	 	1006	 	DHO - CSC	 	VC
	99	 	Dell GX 240	 	Computer	 	VC00141	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Sulei	 	1134	 	DHO - CSC	 	VC
	100	 	Dell GX 240	 	Computer	 	VC00325	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Cavassin	 	1116	 	DHO - CSC	 	VC
	101	 	Dell GX 210	 	Computer	 	VC00329	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Ariel	 	1173	 	DHO - CSC	 	VC
	102	 	Dell GX 240	 	Computer	 	VC00323	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	I600	 	256	 	19069	 	Eliane	 	1392	 	DHO - CSC	 	VC
	103	 	Dell GX 240	 	Computer	 	VC00043	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1600	 	256	 	19069	 	Ana Lúcia	 	1348	 	DHO - CSC	 	VC
	104	 	Dell GX 260	 	Computer	 	VC06127	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2400	 	256	 	38099	 	Gilmar	 	1046	 	Accounting	 	VC
	105	 	Dell GX 260	 	Computer	 	VC06128	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2400	 	256	 	38099	 	Mathias	 	1111	 	Accounting	 	VC
	106	 	Dell GX 260	 	Computer	 	VC00567	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1800	 	256	 	38170	 	Daniele	 	1196	 	Costs	 	VC
	107	 	Dell GX 260	 	Computer	 	VC00117	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1800	 	256	 	38170	 	Denise	 	2193	 	Financial	 	VC
	108	 	Dell GX 200	 	Computer	 	VC00523	 	 Microsoft Windows XI’
 Professional
	 	Intel Pentium 4	 	1800	 	250	 	38170	 	Enoc	 	1138	 	Financial	 	VC
	109	 	Dell GX 260	 	Computer	 	VC00101	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	1800	 	256	 	38170	 	Roque	 	1101	 	Projects	 	VC
	110	 	Dell CX 270	 	Computer	 	VC07182	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Elaine	 	4501/2502	 	Call Center	 	VC
	111	 	Dell GX 270	 	Computer	 	VC0183	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Enesli	 	4502/2500	 	Call Center	 	VC
	112	 	Dell GX 270	 	Computer	 	VC07181	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Flávia	 	4500/2501	 	Call Center	 	VC
	113	 	Dell GX 270	 	Computer	 	VC06332	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Turesso	 	1118	 	Accounting	 	VC’
	114	 	Dell OX 270	 	Computer	 	VC06330	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Luis Carlos	 	1107	 	Accounting	 	VC
	115	 	Deli CX 270	 	Computer	 	VC06331	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Julio Ebert	 	1360	 	Accounting	 	VC









																											
	 	 	Computer	 	Type	 	ID VC	 	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	116	 	Dell GX 270	 	Computer	 	 	V006207	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2266	 	256	 	38138	 	Fabio	 	1254	 	DHO - CSC	 	VC
	117	 	Dell GX 270	 	Computer	 	 	VC07185	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Priscila	 	1393	 	Di 10 - CSC	 	VC
	118	 	Dell GX 27()	 	Computer	 	 	VC07186	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Patricia	 	1030	 	DI IO - CSC	 	VC
	119	 	Dell GX 270	 	Computer	 	 	VC07178	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Ligia	 	1372	 	DHO - CSC	 	VC
	120	 	Dell GX 270	 	Computer	 	 	VC07184	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Monia	 	1641	 	DHO - CSC	 	VC
	121	 	Dell GX 270	 	Computer	 	 	VC07180	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38099	 	Roberto	 	1316	 	DHO - CSC	 	VC
	122	 	Dell GX 270	 	Computer	 	 	VC07324	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38060	 	Marcio	 	2229	 	Financial	 	VC
	123	 	Dell GX 270	 	Computer	 	 	VC07293	  	 	Microsoft Windows XP Professional	 	Intel Pentium	 	2800	 	256	 	38052	 	Jessica	 	1037	 	Financial	 	VC
	124	 	Dell GX 270	 	Computer	 	 	VC07323	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38068	 	Ricardo	 		 	Financial	 	VC`
	125	 	Dell CX 270	 	Computer	 	 	VC07322	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38068	 	Maria Teresa	 	2127	 	Financial	 	VC
	126	 	Dell GX 270	 	Computer	 	 	4’C07292	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38052	 	Cibele	 	1362	 	Financial	 	VC
	127	 	Dell GX 280	 	Computer	 	 	VC00582	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	1800	 	256	 	38170	 	Lenise	 	2137	 	Financial	 	VC’
	128	 	HP 1600C	 	Printer	 	 	VC06101	  	 		 		 		 		 		 	Fiscal	 		 	Fiscal	 	VC
	129	 	HP 2000 C	 	Printer	 	 	VC06069	  	 		 		 		 		 		 	Contabilidade	 		 	Accounting	 	VC
	130	 	HP 2000 C	 	Printer	 	 	VC06073	  	 		 		 		 		 		 	Custos	 		 	Costs	 	VC
	131	 	HP 2000 C	 	Printer	 	 	VC06080	  	 		 		 		 		 		 	Financeiro	 		 	Financial	 	VC
	132	 	HP 2230	 	Printer	 	 	VC06070	  	 		 		 		 		 		 	Contabilidade	 		 	Accounting	 	VC
	133	 	HP 2230	 	Printer	 	 	VC06074	  	 		 		 		 		 		 	Custos	 		 	Costs	 	VC
	134	 	HP 870 Cxi	 	Printer	 	 	VC06092	  	 		 		 		 		 		 	DHO	 		 	DHO - CSC	 	VC
	135	 	Itautec Infoway	 	Computer	 	 	VC00321	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4110	 	Antonio Jr.	 	1 180	 	Accounting	 	VC
	136	 	Itautec Infoway	 	Computer	 	 	VC00177	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4126	 	Bruno	 	2708	 	Accounting	 	VC
	137	 	Itautec Infoway	 	Computer	 	 	VC00283	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4110	 		 		 	Accounting	 	VC
	138	 	Itautec Infoway	 	Computer	 	 	VC00185	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	6142	 	Thiago	 	l819	 	Financial	 	VC
	139	 	Itautec Infoway	 	Computer	 	 	VC00I80	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	127	 	4126	 	Menor Aprendiz	 		 	Financial	 	VC
	140	 	Itautec Infoway	 	Computer	 	 	VC0605I	  	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	733	 	128	 	19092	 	Solange	 	2742	 	Financial	 	VC
	141	 	Itautec Infoway	 	Computer	 	 	VC00354	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	4126	 	Edson	 	1197	 	Fiscal	 	VC
	142	 	Itautec Infoway	 	Computer	 	 	VC00353	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	433	 	128	 	8220	 	Juliana - CPU	 	1121	 	Fiscal	 	VC









																											
	 	 	Computer	 	Type	 	ID VC	 	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	143	 	Itautec Infoway	 	Computer	 	 	VC00353	  	 	Microsoft Windows XP Professional	 	Processor Intel Celeron	 	400	 	128	 	19085	 	Marina	 	1040	 	Secretary	 	VC
	144	 	Lexmark Optra	 	Printer	 	 	VC06090	  	 		 		 		 		 	T	 	DUO	 		 	DHO - CSC	 	VC
	145	 	Lexmark Optra	 	Printer	 	 	VC06078	  	 		 		 		 		 		 	Financial	 		 	Financial	 	VC
	146	 	Lexmark Optra	 	Printer	 	 	VC06079	  	 		 		 		 		 		 	Financial	 		 	Financial	 	VC
	147	 	Lince	 	Computer	 	 	VC00319	  	 	Microsoft Windows XP Professional	 	Processor Intel Pentium II	 	300	 	127	 	19085	 	Jorge	 	1493	 	Accounting	 	VC
	148	 	Notebook	 	Notebook	 	 	VC00633	  	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	696	 	128	 	9585	 	Evair	 	1210	 	D110 - CSC	 	VC
	149	 	Notebook	 	Notebook	 	 	VC06015	  	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	700	 	128	 	19069	 	Turra	 	1008	 	Management	 	VC
	150	 	Notebook	 	Notebook	 	 	VC00664	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4 Mobile	 	1200	 	256	 	28607	 	Fujihara	 	1909	 	Management	 	VC
	151	 	Notebook	 	Notebook	 	 	VC00367	  	 	Microsoft Windows XP Professional	 	Processor Intel Pentium III	 	646	 	128	 	9585	 	Savordelli	 	1013	 	Management	 	VC
	152	 	Notebook Dell	 	Notebook	 	 	VC07412	  	 	Microsoft Windows XP Professional	 	Intel Pentium M processor	 	1500	 	256	 	38099	 	Robinson	 	1188	 	Accounting	 	VC
	153	 	Notebook Doll	 	Notebook	 	 	VC07413	  	 	Microsoft Windows XP Professional	 	Intel Pentium M processor	 	1500	 	256	 	38099	 	Idovaldo	 	2683	 	Financial	 	VC’
	154	 	Notebook Dell	 	Notebook	 	 	VC07411	  	 	Microsoft Windows XP Professional	 	Intel Pentium M processor	 	1500	 	256	 	38099	 	Celia Macobin	 	1142	 	Service management	 	VC
	158	 	Dell GX 280	 	Computer	 	 	EX00912	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Leliana	 	1933/3933	 	Call Center	 	VM
	159	 	Dell GX 280	 	Computer	 	 	EX00930	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Eunice Silvestre	 	2727	 	Accounting	 	VM
	160	 	Dell OX 280	 	Computer	 	 	EX00911	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Viviane	 	1126	 	Accounting	 	VM
	161	 	Dell GX 280	 	Computer	 	 	EX00927	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Pedro	 	2716	 	Accounting	 	VM
	162	 	Dell GX 280	 	Computer	 	 	EX00934	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Direte	 	2718	 	Accounting	 	VM
	163	 	Dell GX 280	 	Computer	 	 	EX00931	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Marcelo	 	1193	 	Accounting	 	VM
	164	 	Dell GX 280	 	Computer	 	 	EX00925	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Adilson	 	2721	 	Accounting	 	VM
	165	 	Dell GX 280	 	Computer	 	 	EX00935	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Angela Mainka	 	1042	 	Accounting	 	VM
	166	 	Dell GX 280	 	Computer	 	 	EX00929	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Cesar	 	2723	 	Accounting	 	VM
	167	 	Dell GX 280	 	Computer	 	 	EX00937	  	 	Microsoft Windows XE Professional	 	Intel Pentium 4	 	2800	 	256	 	28075	 	Cristian	 	1491	 	Accounting	 	VM
	168	 	Dell GX 280	 	Computer	 	 	EX00938	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	3807S	 	Angelo	 	2729	 	Accounting	 	VM
	169	 	Dell GX 280	 	Computer	 	 	EX00922	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Flávia	 	2717	 	Accounting	 	VM









																											
	 	 	Computer	 	Type	 	ID VC	 	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	170	 	Dell GX 280	 	Computer	 	 	EX00932	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Brayan	 	2715	 	Accounting	 	VM
	171	 	Dell GX 280	 	Computer	 	 	EX00924	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Patricia	 	2714	 	Accounting	 	VM
	172	 	Dell GX 280	 	Computer	 	 	EX00928	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Sidnei	 	2729	 	Accounting	 	VM
	173	 	Dell GX 280	 	Computer	 	 	EX00920	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Emerson	 	2728	 	Accounting	 	VM
	174	 	Dell GX 280	 	Computer	 	 	EX00936	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Angela Grus	 	2726	 	Accounting	 	VM
	175	 	Dell GX 280	 	Computer	 	 	EX00923	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Mauricio	 	2725	 	Accounting	 	VM
	176	 	Dell GX 280	 	Computer	 	 	EX00926	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Cristiano	 	2711	 	Accounting	 	VM
	177	 	Dell GX 280	 	Computer	 	 	EX00921	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Maria João	 	2713	 	Accounting	 	VM
	178	 	Dell GX 280	 	Computer	 	 	EX00933	  	 	Microsoft Windows XP Professional	 	Intel Pent ium4	 	2800	 	256	 	38075	 	Rafael	 	2712	 	Accounting	 	V
	179	 	Dell GX 280	 	Computer	 	 	EX00910	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	2.56	 	38075	 		 		 	Financial	 	VM
	180	 	Dell GX 280	 	Computer	 	 	EX00914	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Cecilia	 	2672	 	Financial	 	VM
	181	 	Dell GX 280	 	Computer	 	 	EX00913	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Fayga	 	2673	 	Financial	 	VM
	182	 	Dell GX 280	 	Computer	 	 	EX00915	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Alessandra	 	2674	 	Financial	 	VM
	183	 	Dell GX 280	 	Computer	 	 	EX00916	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Leticia	 	2675	 	Financial	 	VM
	184	 	Dell GX 280	 	Computer	 	 	0X00940	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Ruben	 	2689	 	Financial	 	VM
	185	 	Dell GX 280	 	Computer	 	 	EX00939	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Wellit~torn	 	2688	 	Financial	 	VM
	186	 	Dell GX 280	 	Computer	 	 	EX00941	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Angela Souza	 	2690	 	Financial	 	VM
	187	 	Dell GX 280	 	Computer	 	 	EX00907	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Marcélìa	 	2685	 	Financial	 	VM
	188	 	Dell GX 280	 	Computer	 	 	EX00909	  	 	Microsoft Windows XP Professional	 	Intel Pentium	 	2800	 	256	 	38073	 	Luciane	 	2686	 	Financial	 	VM
	189	 	Dell GX 280	 	Computer	 	 	EX00908	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Rosane	 	2671	 	Financial	 	VM
	190	 	Dell GX 280	 	Computer	 	 	EX00942	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Carla	 	2678	 	Financeiro	 	VM
	191	 	Dell GX 280	 	Computer	 	 	EX00945	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Juliano	 	2681	 	Financial	 	VM
	192	 	Dell GX 280	 	Computer	 	 	EX00919	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Erika	 	2680	 	Financial	 	VM









																											
	 	 	Computer	 	Type	 	ID VC	 	 	 Operating System
	 	 Processor
	 	Clock	 	Ram	 	HD (Mb)	 	 User
	 	Branch
line	 	 Department
	 	Company
	193	 	Dell GX 280	 	Computer	 	 	EX00917	  	 	 Microsoft Windows XP

Professional
	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Vanessa	 	2677	 	Financial	 	VM
	194	 	Dell GX 280	 	Computer	 	 	EX00943	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Fabiola	 	2682	 	Financeiro	 	VM
	195	 	Dell GX 280	 	Computer	 	 	EX00944	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Gabriela	 	2691	 	Financeiro	 	VM
	196	 	Dell GX 280	 	Computer	 	 	EX00946	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Anderson	 	2731	 	Fiscal	 	VM
	197	 	Dell GX 280	 	Computer	 	 	EX00951	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Marcio	 	2738	 	Fiscal	 	VM
	198	 	Dell GX 280	 	Computer	 	 	EX00950	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Fernando	 	1189	 	Fiscal	 	VM
	199	 	Dell GX 280	 	Computer	 	 	EX00918	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Rodrigo	 	2732	 	Fiscal	 	VM
	200	 	Dell GX 280	 	Computer	 	 	EX00949	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Danielly	 	2737	 	Fiscal	 	VM
	201	 	Dell GX 280	 	Computer	 	 	EX00947	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Michelle	 	1289	 	Fiscal	 	VM
	202	 	Dell GX 280	 	Computer	 	 	EX00948	  	 	Microsoft Windows XP Professional	 	Intel Pentium 4	 	2800	 	256	 	38075	 	Claudemir	 	2730	 	Fiscal	 	VM
	203	 	Oclo	 	Computer	 	 	EX00642	  	 	Microsoft Windows XP Professional	 	AMU Albion XP 2200+	 	1800	 	256	 	39197	 	Vanderlei	 	2740	 	Fiscal	 	VM
	204	 	Lexinark
Oplra	 	Printer	 	 	VC04240	  	 		 		 		 		 		 	Fiscal	 		 	Fiscal	 	VC
	205	 	Notebook
Toshiba	 	Notebook	 	 	VC00169	  	 	Microsoft Windows 98	 	Intel Pentium processor	 	450	 	63	 	5715	 	Ênio da Mata	 	1131	 	Financial	 	VC








 ANNEX 6.1 - COST SHARING
AGREEMENT SIGNED ON APRIL 13TH, 2005 
 MODEL OF THE
EXPENSES LIST 
  

			
	Curitiba, [insert date]	  	Payment Date [insert date]

 Expenses list incurred by [insert Corporation] in the period of [dd.mm.yy] until [dd.mm.yy] related to the sharing of the
back office infrastructure, as follows: 
  

											
	 




	  	 
	  	 Votarantum
Investimentos Industriais S.A. CNPJ 03.407.049/0002-32
 Rodovia Curitiba Rio Branco do Sul – PR, 1303 Block A

ZIP Code 81.130-570 Phone 41 355-1111 Fax 41 355-1482
	  	 
	 	  		  	 
	 NOME

ADDRESS
 DISTRICT
 CGC(MF)NO.
	  	  
 CURITIBA [date]
 [time]

	 Please,
note that we have performed in this date, in your account, the entries listed below:

	 	  	HISTORY	  	 
	 	  	 CENTER
 ACCOUNT
	  		  		  		  	 
	 	  		  		  		  		  	 
	 	  	 CENTER

ACCOUNT
	  	 
	 	  		  		  		  		  	 
	 AMOUNT OF THE ENTRY
	  	 	  	
	AMOUNT IN WORDS	  	 
	ISSUED BY:	  	 
	 	  	 	  	 	  	 	  	 








 SPREADSHEET MODEL FOR COST
SHARING WITH PAYROLL 
  

																			
	 SHEET VID

ACCOUNTING
	 	  	 




	  	 	  	 	  	 	  	RATIOS	  	 
	  	  	TOTAL	  	VID	  	VC	  	VM	  	VA	  	VQ	  	TOTAL
	 	    3310101	  	  	SALARIES	  		  		  		  		  		  		  	
	 	3310103	  	  	OVERTIME	  		  		  		  		  		  		  	
	 	3310105	  	  	TABLE MONEY	  		  		  		  		  		  		  	
	 	3310117	  	  	RESULTS DISTR. TO EMPLOYEES	  		  		  		  		  		  		  	
	 	3310301	  	  	INSS	  		  		  		  		  		  		  	
	 	3310303	  	  	FGTS	  		  		  		  		  		  		  	
	 	3310309	  	  	ACCIDENT INSURANCE	  		  		  		  		  		  		  	
	 	3310311	  	  	13TH SALARY	  		  		  		  		  		  		  	
	 	3310313	  	  	VACATION AND ALLOWANCE	  		  		  		  		  		  		  	
	 	3310317	  	  	ADVANCE NOTICE	  		  		  		  		  		  		  	
	 	3310319	  	  	INDEMNITIES	  		  		  		  		  		  		  	
	 	3310501	  	  	COURSES AND SCHOLARSHIP	  		  		  		  		  		  		  	
	 	3310503	  	  	HEALTH CARE	  		  		  		  		  		  		  	
	 	3310505	  	  	DENTAL CARE	  		  		  		  		  		  		  	
	 	3310507	  	  	SOCIAL ASSISTANCE	  		  		  		  		  		  		  	
	 	3310509	  	  	BASKET	  		  		  		  		  		  		  	
	 	3310511	  	  	EXPENSES WITH CAFETERIA	  		  		  		  		  		  		  	
	 	3310513	  	  	MEAL VOUCHER	  		  		  		  		  		  		  	
	 	3310515	  	  	TRANSPORT OF EMPLOYEES	  		  		  		  		  		  		  	
	 	3310517	  	  	GROUP LIFE INSURANCE	  		  		  		  		  		  		  	
	 	3310521	  	  	FUNSEJEM	  		  		  		  		  		  		  	
				  	DO NOT APPORTION	  		  		  		  		  		  		  	
				  	COST SHARING OF COMPANIES	  		  		  		  		  		  		  	
				  	VC	  		  		  		  		  		  		  	
				  	VM	  		  		  		  		  		  		  	
				  	VA	  		  		  		  		  		  		  	
				  	VQ	  		  		  		  		  		  		  	








 SPREADSHEET MODEL FOR COST
SHARING WITH PAYROLL 
  

																	
	 EXPENSES VID

ACCOUNTING
	 	  	 




	  	 	  	 	  	RATIOS	  	 
	  	  	TOTAL	  	VC	  	VM	  	VA	  	VQ	  	TOTAL
	 	            3320725	  	  	MAINTENANCE MATERIAL	  		  		  		  		  		  	
	 	3320727	  	  	CONSUMABLES	  		  		  		  		  		  	
	 	3330107	  	  	OUTSOURCED SERVICES	  		  		  		  		  		  	
	 	3330525	  	  	GARDENING SERVICE	  		  		  		  		  		  	
	 	3330701	  	  	INTERNS	  		  		  		  		  		  	
	 	3330703	  	  	TEMPORARY LABOR	  		  		  		  		  		  	
	 	3330705	  	  	AUDITING	  		  		  		  		  		  	
	 	3330707	  	  	CONSULTANCY AND ADVICE	  		  		  		  		  		  	
	 	3341115	  	  	EVENTS AND FESTIVITIES	  		  		  		  		  		  	
	 	3341301	  	  	TRAVEL AND ACCOMMODATION	  		  		  		  		  		  	
	 	3341303	  	  	CONDUCTIONS, SNACKS AND MEALS	  		  		  		  		  		  	
	  
	  
	 	  		  		  		  		  		  		  	
	 	TOTAL	  	  		  		  		  		  		  		  	
	  
	  
	 	  		  		  		  		  		  		  	
				  	DO NOT APPORTION	  		  		  		  		  		  	
				  	COST SHARING OF COMPANIES	  		  		  		  		  		  	
				  	VC	  		  		  		  		  		  	
				  	VM	  		  		  		  		  		  	
				  	VA	  		  		  		  		  		  	
				  	VQ