RENAR MAÇÃS S/A. Demonstrações Financeiras de Acordo com Padrões Internacionais IFRS. Contendo todos os anexos.

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1 DataBase31/12/2007 RENAR MAÇÃS S/A Demonstrações Financeiras de Acordo com Padrões Internacionais IFRS Contendo todos os anexos. Obs. Todos os dados estão auditados. Fraiburgo (SC), 30 de abril de CTB

2 DataBase31/12/2007 Renar Maçãs S.A. Fraiburgo SC 1. We have prepared the financial statements of Renar Maçãs S.A., in Reais and US Dollars, in accordance with accounting practices adopted in Brazil ( BR GAAP ) and the International Financial Reporting Standards ( IFRS ), and the related description of accounting practices and policies adopted ( reconciliation of the BRGAAP to the IFRSs ), for the years ended December 31, 2007 and The reconciliation of the BRGAAP to the IFRSs was part of the process of conversion of the financial statements prepared in accordance with accounting practices adopted in Brazil into the IFRSs. 2. Our work was conducted in accordance with the International Auditing Standards ISA, which require that the examinations be planned and performed to provide reasonable assurance that the reconciliation of the BRGAAP to the IFRSs is free from material misstatement. 3. The financial statements prepared in accordance with accounting practices and policies adopted, which accompany the reconciliation, describe how the IFRS were used in the IFRS 1 context (FirstTime Adoption) including the assumptions followed by management in connection with standards and interpretations expected to be still in effect, as well as the policies expected to be adopted for preparing the first complete financial statement according to the IFRSs. Fraiburgo (SC), April 30, Management

3 DataBase31/12/2007 EXHIBIT 1 RENAR MAÇÃS S.A. BALANCE SHEETS AS OF DECEMBER 31, 2007 AND 2006 (In Brazilian reais and U.S. Dollars) ASSETS CURRENT ASSETS Cash and cash equivalents Applications of immediate liquidity (note 4) Trade accounts receivable Inventories (note 5) Advances to suppliers Recoverable taxes (note 6) Advances to employees Other trade accounts receivable Expenses of the following year Total current assets NONCURRENT ASSETS LONGTERM ASSETS Escrow deposits Disposal of fixed assets Other assets PERMANEN ASSETS BR GAAP (R$) IFRS (R$) IFRS (US$) Investments (note 7) Property, plant and equipment (note 8) Deferred charges Total noncurrent assets TOTAL ASSETS The accompanying notes are an integral part of the financial statements

4 DataBase31/12/2007 EXHIBIT 1 RENAR MAÇÃS S.A. BALANCE SHEETS AS OF DECEMBER 31, 2007 AND 2006 (In Brazilian reais and U.S. Dollars) BR GAAP (R$) IFRS (R$) IFRS (US$) LIABILITIES CURRENT LIABILITIES Suppliers (note 9) Loans and financing (note 10) Labor obligations Taxes and social charges payable Advances from customers Labor provisions Juros sobre capital próprio Outras obrigações a pagar Total current liabilities NONCURRENT LIABILITIES LONGTERM LIABILITIES Loans and financing (note 10) Deferred taxes on revaluation (note 13) Relatedparty transactions (note 14) Other accounts payable Total noncurrent liabilities MEMBER'S EQUITY (note 17) Capital Revaluation reserve Use of profit Acumulated deficit ( ) ( ) ( ) ( ) ( ) Total member's equity TOTAL LIABILITIES The accompanying notes are an integral part of the financial statements

5 DataBase31/12/2007 EXHIBIT 2 RENAR MAÇÃS S.A. STATEMENT OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2007 AND 2006 (In Brazilian Reais and U.S. Dollars) BRGAAP (R$) IFRS (R$) IFRS (US$) GROSS OPERATING REVENUE Products sales Goods and services sales DEDUCTIONS FROM SALES Discards and rebates ( ) ( ) ( ) ( ) ( ) ( ) Sales taxes and other deductions ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) NET OPERATING REVENUE COST OF GOODS SOLD ( ) ( ) ( ) ( ) ( ) ( ) GROSS INCOME OPERATING REVENUES (EXPENSES) General and administrative expenses ( ) ( ) ( ) ( ) ( ) ( ) Remuneration of directors ( ) ( ) ( ) ( ) ( ) ( ) Other operating revenues ( ) ( ) ( ) ( ) ( ) ( ) OPERATING INCOME BEFORE THE FINANCIAL EFFECTS ( ) ( ) ( ) FINANCIAL INCOME Financial revenues Financial expenses ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) OPERATING INCOME ( ) ( ) ( ) ( ) ( ) ( ) NET NONOPERATING INCOME ( ) ( ) ( ) GROSS INCOME FOR THE YEAR ( ) ( ) ( ) ( ) ( ) Reversal of interest on equity (DEFICIT) NET INCOME FOR THE YEAR ( ) ( ) ( ) ( ) ( ) (Loses) Earnings per unit of interest (0,20) 0,01 (0,38) (0,01) (0,38) (0,01) The accompanying notes are an integral part of the financial statements

6 DataBase31/12/2007 EXHIBIT 3 RENAR MAÇÃS S.A. STATEMENT OF CHANGES IN MEMBER'S EQUITY FOR THE YEARS ENDED DECEMBER 31, 2007 AND 2006 (In Brazilian reais and U.S. Dollars) BRGAAP (R$) Capital Revaluation reserve Use of profit Acumulated deficit Total BALANCES AS OF DECEMBER 31, ( ) Assets revaluations Deferred taxes on revaluations ( ) ( ) Income of the year Legal reserve (11.321) Interest on the equity ( ) ( ) BALANCES AS OF DECEMBER 31, ( ) Realization of the revaluation reserve ( ) Reversal of income tax and social contribution tax on revaluation Previous years adjustments Income of the year ( ) ( ) BALANCES AS OF DECEMBER 31, ( ) IFRS (R$) Capital Revaluation reserve Use of profit Acumulated deficit Total BALANCES AS OF DECEMBER 31, ( ) Assets revaluations Deferred taxes on revaluations ( ) ( ) Income of the year ( ) ( ) Legal reserve CTA Cumulative Translations Adjustments BALANCES AS OF DECEMBER 31, ( ) Exchange rate on revaluation reserve Realization of the revaluation reserve ( ) Reversal of income tax and social contribution tax on revaluation Previous years adjustments Income of the year ( ) ( ) CTA Cumulative Translations Adjustments BALANCES AS OF DECEMBER 31, ( ) IFRS (US$) Capital Revaluation reserve Use of profit Acumulated deficit Total BALANCES AS OF DECEMBER 31, ( ) Assets revaluations Deferred taxes on revaluations ( ) ( ) Income of the year ( ) ( ) Legal reserve Interest on the equity (52.385) (52.385) CTA Cumulative Translations Adjustments BALANCES AS OF DECEMBER 31, Realization of the revaluation reserve ( ) Reversal of income tax and social contribution tax on revaluation Income of the year ( ) ( ) CTA Cumulative Translations Adjustments ( ) ( ) BALANCES AS OF DECEMBER 31, ( ) The accompanying notes are an integral part of the financial statements

7 DataBase31/12/2007

8 DataBase31/12/ RECONCILIATION OF ACCOUNTING PRACTICES ADOPTED IN BRAZIL (BR GAAP) TO THE INTERNATIONAL ACCOUNTING STANDARDS APPLIED TO THE CONSOLIDATED SHAREHOLDERS EQUITY AND NET INCOME AS OF DECEMBER 31, 2007 AND 2006 The preliminary reconciliation of the shareholders equity as of December 31, 2007 and 2006 to the income for the years then ended, concerning accounting practices adopted in Brazil (BR GAAP) and the international accounting standards (IFRS) was made by Renar Maçãs S.A. as an aid to the Management in converting the financial statements to the IFRS. This reconciliation was prepared based on the financial statements of the Company for the year ended December 31, 2007 and 2006, which in turn were prepared in accordance with the BRGAAP and previously disclosed to the market on March 24, 2008, as follows: Loss for the Year 2007 Shareholders Equity Income (Loss ) for the Year 2006 Shareholders Equity In accordance with the BR GAAP (R$) (7,867,401) (7,867,401) 226,420 62,356,844 a. Adjustment of long term assets to present value b. Adjustment of investments to present value c. Reversal of deferred assets d. Adjustment of current loans and financing to present value d. Adjustment of longterm loans and financing to present value e. Adjustment of loan agreements to present value f. Recognition of all deferred taxes (ELP) g. Adjustment of other longterm obligations h. Interest on own capital i. Reversal of income tax and social contribution on revaluation j.. Income tax and social contribution on IFRS adjustments (PL) k. Adjustment of income for 2006 (158,361) 151,047 9,363 (158,361) (1,053,071) (2,647,869) (2,062) 5.368, , (261,788) (112,000) 315,521 11,035 (261,788) (278,697) (1,812,467) 132,145) 5,124, ,616 (6,524,707) Total IFRS adjustments In accordance with the IFRS (R$) Exchange variation on balance sheet conversion In accordance with the IFRS (US$) _ (158,361) (8,025,762) _ 3,810,059 (4,215,703) (3,447,656) (1,746,581) (53,398,396) (30,371,441) (23,026,955) _ (373,788) (147,368) (244,357) (391,725) _ (3,447,656) (58,909,188) (31,427,229) (27,481,959)

9 DataBase31/12/2007 a. Adjustment of long term assets to present value As determined by the IAS 32 and I AS 39, the longterm financial assets are recognized at fair value. Accordingly, by adjustment to present value is meant the longterm assets adjustment at the accumulated SELIC rates of 2006 and 2007, respectively b. Adjustment of investments to present value According to the IAS 32 and IAS 39, the investment balances were recognized at the fair value, and restated based on the SELIC rates for 2007 and 2006, referred to above. c. Reversal of deferred assets The entries to the Deferred Assets account refer to expenses on certification projects and restructuring of IT systems, being amortized over a 5year period, as shown below: In R$ 1.00 Accounts Restated Residual Amortization Amount Value Residual Value Computer Software 279,564 (243,381) 36,183 73,478 Implementation of Certifications 834,668 (715,212) 119, ,588 Other Operating Expenses 595,512 (592,790) 2,722 2,722 Total 1,709,744 (1,551,383) 158, ,788 In accordance with the IAS 38 the expenses incurred on the above items were accounted for as income, except when their nature allowed capitalization. d. Adjustment of current and longterm loans and financing to present value The loan and financing agreements were adjusted to present value at the contracted interest rates, by maturity date, as stipulated by the IAS 39. e. Adjustment of loan agreements to present value The loan agreements were adjusted to present value based on the accumulated SELIC rate for 2007 and 2006, as stipulated by the IAS 39. f. Recognition of all deferred taxes The plots of land recorded under Permanent Assets Property Plant and Equipment were revalued and no deferred taxes were recognized in 2006, pursuant to accounting practices adopted in Brazil. However, according to the IFRS, and the IAS 12, the revalued book value is being recovered through use of the asset, and accordingly, deferred taxes were recognized in 2007 and 2006.

10 DataBase31/12/2007 g. Adjustment of other longterm obligations These obligations were adjusted in 2007 and 2006 in accordance with the standards mentioned under d. above. h. Interest on own capital At December 31, 2006 the Company recognized interest on own capital payable on the income for the year, as legally stipulated. To this date, the interest has not been settled and in 2007 it was reversed. According to the IFRS, dividends can only be recognized upon actual payment. i. Reversal of income tax and social contribution on revaluation This corresponds to reversal of income tax and social contribution through realization of the revaluation reserve, according to IFRSbased practices. j. Income tax and social contribution on IFRS adjustments (PL) This is the counterentry to the adjustment described under f above, and recognized under CTA Cumulative Translation Adjustments. k. Adjustment of income for the year 2006 This is the recognition, in 2007, of recording made in 2006, according to the differences between the BR GAAP and the IFRS referred to above. l. Prior years adjustments The Company s survey of noncumulative PIS and COFINS revealed the existence of credits in the amount of R$ 507,745 for the period from 2003 to According to the IFRS, any prior years adjustments are reclassified as CTA Cumulative Translations Adjustments under Shareholders Equity, with no effect thereon.

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