EFTA Document EFTA01367028

Amendment #4 Page 599 of 868 cc!! oil, Centres ECacas Rio Verde S A Centres Fences, Serra do Salto S A 2. Basis of presentation The Group has prepared these combined finaraal statements in accorcema we, International Financial Reporting Standards ('FAS) as issued by the Ireematonal Accouttorg Standards Board (' IASEr) The Group has applied IFRS 1 Fat-Time Acbptein of I rterretonal Financial Reportng Standards fIFFtS1') in its adoption of FRS. The uansacn date (-Transition Date') ro Janua