Moreira & Associates Law Office

About this office:

The main focus of the Moreira & Associates Law Office is the full success of its clients. Therefore, our office has a team of able lawyers who are committed to the ethics and serious, swift and responsible services, thus seeking to get the services provided to achieve satisfactory results.

The main values of our organization are integrity and quality, Thus aiming at providing our clients with the best legal counseling possible, especially for companies that belong to major financial and industrial groups or even emerging businesses.

Another differentiating factor of the Moreira & Associates Law Office is the ever-valued team work; and that is why we find it very easy to interact and work together with personnel of other offices, mainly Law Offices and in-company legal departments.

Further information about the Moreira & Associates Law Office can be found in the following pages. Also visit our website, to learn more about our office.

II. Location.

Located in a fine area of Belem (Brazil), the Moreira Law Office & Associates is close to the main legal entities of the city, banks, notary's office, hotels, shopping centers, tourist attractions and squares.

Such privileged location allows for ease of access to clients, lawyers, trainees and the other collaborators of our office, which is located on a calm, easy-to-park street.

III. Premises and Equipment.

The large premises of the Moreira & Associates Law Office, with over 400 meters squared of built area, has several office rooms, a meeting room, a waiting room, reception, archive, library as well as several other rooms intended for end activities of the Office. With an aim at providing better assistance to our clients, our Office is divided into various departments of specific competences. It is worth noticing that each sector has its own physical installations in order to provide the required specialization that every division must have. The reception is also large and air-conditioned and has comfortable furniture for our clients.

Moreover, our Office makes use of efficient, central process management software and virtual agendas for lawyers and trainees that interconnect 20 computers through an internal network for data exchange. It is important to highlight that the entire working of our Office was suited for this management software so as to render our services easier and better organized.

Therefore, the Moreira & Associates Law Office is suited to provide our clients with as much readiness as possible as well as the information concerning their lawsuits either through our website, where the client has a login and password to verify on-line the progress of their lawsuits, or through everyday, automatic mail of the procedure of their causes directly to the e-mail address of the interested party. The library of the Moreira & Associates Law Office is another strong point in our organization. Our library has more than 5,000 books and CD-Rom's with plenty of law theory, collections on jurisprudence and legislation as well as history, geography, politics, economics, and other matters related to the human sciences. Likewise, our library is listed and ready to supply valuable information for our lawyers, trainees, employees and clients.

IV. The Moreira & Associates Law Office Team.

Our Office has 8 lawyers: 3 partners and 5 associate lawyers. In addition to the highly qualified lawyers, the staff of the Moreira & Associates Law Office has trainees selected amongst the best students from the law schools in Pará. Likewise, our administrative staff is fully qualified to perform all of the activities of the Office.

It should be highlighted that all of the lawyers, trainees and members of the administrative department have wide experience in their particular activities and tasks and foster the values of our organization every day. It is part of our routine to set up performance goals, business and procedural strategies, business plans, establishing work and procedure routines. This is the reason why our firm was able to establish itself in the legal field as a reference in terms of reference and integrity.

As a proof of such statement, it is worth emphasizing that the Moreira & Associates Law Office is one of the few legal offices in the entire north region of Brazil to adopt by-laws having 95 provisions.

Find below brief Résumés of some of our lawyers:

a) Flávio Guy da Silva Moreira: Graduated in Law in 1948 from Faculdade de Direito do Estado do Pará (Pará State Law School). He was a Prosecutor for the Military Federal Public Prosecution Service for 2 years. He was a State Representative, Senator Substitute, Chief of Cabinet for the State Government, Secretary of Justice and Internal Affairs, Secretary of Public Safety and President of Pará State Livestock Association (ARPP). For many years, he was a member of the Brazilian Bar Association Council. He has also been elected the lawyer of the year and received the medal in honor for the 50th anniversary of the Brazilian Bar Association (OAB) in Pará and the Legal Honor and Merit Medal. He is a member of the Pará State Geographic and Historical Institute and has published several papers and historiographic studies. He is still working and actively collaborating with the Coordination of the Moreira & Associates Law Office by adding his expertise and professional experience.

b) Fábio Guy Lucas Moreira: Lawyer, Managing Director of the Moreira & Associates Law Office. He has a Master Degree in Law with a large experience in Business Law. In parallel to his activities as a private lawyer, he has held a position as a State Attorney since 2000, and has had an active participation in the State Audit Prosecution Office. He started his activities as a professor in 2000 as a Professor of Civil Law (General Theory of the Civil Law, Obligations, Contracts, Right in Rem ¿ possession and ownership ¿ and Family Law). He also worked as a Professor of Civil Procedure and Business Law at Universidade da Amazônia - UNAMA. Currently, he is a Professor at the Law Course of Faculdade do Pará - FAP. He is also a lecturer and the author of several legal studies, and in two occasions he was accountable for preparing the exam for the Bar Association as a member of the examining board.

c) Flávio Luiz Lucas Moreira: Lawyer and Coordinator of the Legal and Labor Department at the Moreira & Associates Law Office. He has a post-graduation degree in Labor Law. Since he has a degree in Civil Engineering, he is accountable for those actions involving the survey and appraisal of estates and chattels, reinstatement, confirmation of possession, action of continuing trespass, action for demolition, action for repossession, lease, and other actions of similar nature. He is also a real estate agent with a special focus on country property transactions throughout the north region of Brazil.

d) Fabrício Bentes Carvalho: Lawyer and Coordinator of the Legal and Credits Department of the Moreira & Associates Law Office. Also, he is President to the Audit Committee of the Detectives Institute of Pará. His focus is mainly on Criminal and Business Law, specifically regarding crimes against the economic, tax and social security order. He acts actively on and has a large experience in those criminal aspects related to the recovery of credits bad debt recovery, especially overdue, unpaid securities. He has a post-graduate degree in Criminal Sciences from the Federal University of Pará (UFPA).

e) Bruno Beckembauer: Lawyer and Coordinator of the Legal and Litigations Department, holds a Master Degree in Law from the Federal University of Pará (UFPA). He has a large experience in Consumer Rights and Banking Law. He is a Professor of Consumer Rights and Civil Law of Faculdade Ideal and Faculdade de Tecnologia da Amazônia. He represents companies with the Consumer Protection Agency (Procon), courts of law and other courts.

f) Denis Vinicius Rodrigues Renault: Bachelor of Laws registered at the Bar Association (OAB-PA). He acts in civil law, especially in the fields of debt collection and Consumer Rights and is also experienced in Labor Law. In the field of debt collection, his activities include follow-up of proceedings, injunctions, search warrants, and proceedings for the recovery of assets which are a guarantee to financing contracts. He has also worked in the field of Labor Law assisting plaintiffs, attending hearings and following up proceedings.

Below is the complete staff of our Office:

Managing Directors

> Fábio Moreira

> Flávio Moreira

Legal and Credit Department Coordinator

> Fabrício Bentes Carvalho

Legal and Labor Department Coordinator

> Flávio Luiz Moreira

Legal and Litigations Department Coordinator

> Bruno Beckembauer

Other Lawyers

> Denis Renault

> Carlos Eduardo Rezende de Melo

> Vanildo Leão

Trainees

> Luiz Carlos Galvão Jr.

> Bruno Raiol Monteiro

> Emmily Rozana

> Mariana Tomaz

> Maysa Leal

> Ranyelle Paes

Administrative and Finance Department

> Lia Saraiva Fernandes

> Fabrício Rodolfo Reis de Melo

> Morielly de Leão Nascimento

> José Silvério Pinheiro Bibas

V. Division of the Moreira & Associates Law Office.

The Moreira & Associates Law Office is sub-divided as follows:

a) Legal and Credit: This department is specifically oriented to the collection of assets through any judicial and/or extrajudicial means aimed at recovering any credits in default. Therefore, the criterion to determine the "type of action" is a determinant in acknowledging the competence of the department (that is, collection suits, substantive actions, and extrajudicial collections and notifications). This department is also accountable for those collection suits, substantive actions, and extrajudicial collections and notifications which have the client as a defendant. Those suits which are in the process of fulfillment, on the other hand, remain bound to their respective departments of origin.

b) Legal and Litigations: This department comprises declaratory, constitutive and indemnity actions (especially related to property and moral damages). This sector especially deals with the fields of civil and business law and is accountable for any extrajudicial consulting services in such areas. This department is sub-divided as follows:

- Corporate, Contracts and International Affairs Sub-Department: specifically oriented to the analysis of contracts of any nature, thus rendering the agreement safer, and organizational studies of any kind (especially involving the preparation of working routines) aiming at preventing future legal problems. Likewise, this sub-department is accountable for corporate matters involving national and international litigations.

- Industrial and Intellectual Property Sub-Department: Accountable for issuing Opinions and act effectively in all issues related to such matters; it is also responsible for the defense of our clients in correlated judicial and administrative lawsuits.

- Electoral and Citizenship Law Sub-Department: Accountable for issuing Opinions and act effectively in all issues related to such matters it is also responsible for the defense of our clients in the judicial and administrative lawsuits related to this field of Law.

- Criminal and Corporate Sub-Department: The Moreira & Associates Law Office also provides counseling to clients in police inquiries and/or criminal proceedings related to corporate activity, especially in issues related to Tax, Civil/Corporate, Labor, Environmental, Economic Law and Consumer Rights.

- Mass Litigation Sub-Department: The main mission of this sub-department is acting in lawsuits concerning the application of the Consumer Code, especially relating to major companies, financial institutions, telecommunications, insurance companies, and others. Therefore, this sub-department performs judicial defense in public civil suits, administrative representations with the Public Prosecution Service, the Consumer Protection Agency (Procon) as well as other public consumer protection agencies; it files court injunctions, conducts negotiations of liabilities, mass actions portfolio management, portfolio stock control (active and closed proceedings, databank checking for the office and the client), task force towards reducing portfolio stock, accounting control (the flow of checks and payment vouchers) and information security, promotes judicial agreements and surveys of actions suspended by the claimant when our client is the defendant.

c) Legal and Labor Department: Comprises all of the administrative and legal labor actions. This department is accountable for surveying the labor situation of the company, thus seeking to render it appropriate to the legislation in order to prevent future lawsuits and penalties that might be imposed by the relevant inspection agencies.

d) Legal, Tax and Social Security Department: This department aims at investigating both tax and social security issues within the federal, state and municipal scope. It is accountable for judicial and extrajudicial defenses, tax/social security planning, fiscal incentives analysis, amongst other services.

e) Legal Agricultural and Environmental Department: This department is intended to deal with actions of environmental and agrarian nature, which are developed under a corporate focus. It is accountable for such services as: obtaining environmental permits and licenses, negotiation of environmental liabilities, consulting and appraisal of projects concerning climatic changes, biodiversity and biotechnology.

d) Administrative/Finance Department: Accountable for human resources and finance management at the Office. It is also responsible for the organization of the lawsuits archive and the library of the Office.

Finally, it should be highlighted that the Moreira & Associates Law Office has developed a well-structured, 95-article BY-LAWS aimed at the best performance of its activities. Moreover, our Office has an accessory set of Statutes that comprise working instructions, which are constantly reviewed by the members of the firm.

VI. Final Comments.

Basically, these are the main features and services that the Moreira & Associates Law Office provides.

It should be highlighted that celerity, transparency and honesty, in addition to two fundamental values: integrity and quality, are our strong points. The greatest goal of our office is achieving the highest satisfaction of our clients by employing all possible resources within the reach of our professionals in behalf of defending the interests of our clients.

The services provided include the follow-up of the case both in the judicial and administrative fields as well as all the work deemed necessary concerning the relevant procedures started by the initiation of the lawsuit such as: jurisprudence surveys and inquiries, preparation of petitions, meetings, mailing of informative letters and notifications via e-mail, fax and courier.

Our Office also has a wide experience in preventive legal counseling, thus helping our clients make important corporate decisions.

Moreover, we have set up another focus of action: the generation of business from the investigation and structuring of the case considering the legal, technical and economic aspects. For such, our Office has established partnerships with economists, agronomists, land surveyors, forest engineers and accountants. All this is due to the fact that the State of Pará now holds a very special condition in agribusiness, especially in cattle ranching and its derivatives. Thus, our Office takes the lead in developing studies to enable undertakings in the State of Pará. Our organization is able to prepare projects and even follow up the implementation of agro-industrial units, from the very beginning to its full industrial development. Advisory services are performed as turn-key contract and the performance is followed up thoroughly. Therefore, our Office is able to carry out the following services:

a) survey of areas to be purchased, including the analysis of documents and registries;

b) identification of lands which have an ecologic profile for economic use;

c) identification of degraded lands for recuperation and development;

d) plans e projects of economic feasibility;

e) survey of sources of financing and resources;

f) identification of suitable technologies;

g) implementation of projects ¿ cattle ranching, agricultural and mixed;

h) value-added production verticalization programs;

i) tax planning;

j) recovery and restructuring of dormant enterprises;

k) merger and joint venture;

l) business advisory.

Further information regarding our services and the technical qualification of our team can be provided upon request.

We are also affiliated with REDEJUR (http://www.redejur.com.br), a national network made up of 27 corporate law offices. For that reason, we have correspondent lawyers virtually all over Brazil. Below are the Brazilian states where the REDEJUR affiliated offices are located:

Alagoas, Bahia, Ceará, Distrito Federal, Espírito Santo, Goiás, Maranhão, Mato Grosso, Mato Grosso do Sul, Minas Gerais, Pará Paraíba, Paraná, Pernambuco, Rio de Janeiro, Rio Grande do Norte, Rio Grande do Sul, Rondônia Santa Catarina, São Paulo, Sergipe and Tocantins.

Recently, REDEJUR joined the Portugal Lawyers Society, JSC LEGAL GROUP, a society made up by 40 professional lawyers of three Portuguese offices, namely: a) Jardim, Sampaio, Caldas e Associados; b) Capitão, Rodrigues Bastos, Areia e Associados; and c) Almeida Sampaio e Associados.

Within the State of Pará, we have a broad network of correspondent lawyers seated in major cities such as:

a) Santarém/PA; b) Marabá/PA; c) Altamira/PA; d) Parauapebas/PA; e) Tucuruí/PA; f) Paragominas/PA; g) Redenção/PA; h) Itaituba.