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DISCLAIMER:













                                                                                                                                                             The material contained in this Guide is intended
                                                                                                                                                             to provide general information only. Before en-
                                                                                                                                                             tering into any commercial transaction, readers
                                                                                                                                                             are strongly advised to seek independent profes-
                                                                                                                                                             sional advice in order to validate and supplement
                                                                                                                                                             the information contained in this Guide.  While
                                                                                                                                                             every care has been taken to ensure the accuracy
                                                                                                                                                             of the information contained in this document,
                                                                                                                                                             the  Ministry  of  External  Relations,  the  Ministry
                                                                                                                                                             of Development, Industry and Foreign Trade and
                                                                                                                                                             the Brazilian  Trade and Investment Promotion
                                                                                                                                                             Agency, including all affiliated agencies, bodies,
                                                                                                                                                             officers, employees and agents, accept no liability
                                                                                                                                                             for any loss, damage or expense arising out of, or
                                                                                                                                                             in connection with, any reliance upon or inaccu-
                                                                                                                                                             racies or omissions in the material contained in
                                                                                                                                                             this Guide. No warranty is given or responsibility
                                                                                                                                                             accepted regarding the standing of any individual,
                                                                                                                                                             firm, company or other organization.
                                                                                                                                                                The  material used  in  this  Guide  has  been
                                                                                                                                                             drawn in part from publicly available data pre-
                                                                                                                                                             pared and/or released by third party sources.
                                                                                                                                                                All dollar figures shown by the symbol US$
                                                                                                                                                             in this guide denote United States dollars un-
                                                                                                                                                             less otherwise indicated. Due to currency move-
                                                                                                                                                             ments, any values expressed in a currency other
                                                                                                                                                             than Brazilian reais in the present guide are sub-
                                                                                                                                                             ject to change. A spot exchange rate of US$1 = R$2
                                                                                                                                                             has been adopted in this guide, which represents
                                                                                                                                                             the approximate average USD-BRL in 2012.

                                                                                                                                                             © Government of Brazil 2014
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