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On December 31, 2009, because of certain civil liability actions and labor law claims against the Company, R$3,265 (R$3,794 on December 31, 2008) from property and equipment were provided as a guarantee.

During the year ended December 31, 2009, the Company transferred items in the amount of R$35,061 (2008 – R$36,106) from inventories to property and equipment).