Here are some precautions that must be taken when closing the financial statements in 2014.

- Analyze the reflexes produced by IN nº 1493, at the closing of this balance sheet, with emphasis on the sub-accounts.

- Staying at RTT in 2014 results in accounting and tax measures. Adopting Law 12.973 / 14 in advance, there will also be points to be reviewed.

- Observe the international accounting rules that must be adopted.

- Review the new deductibility limits with credit losses.

- Verify what measures are to be taken by the company so that the profit determined at the end of the 2014 balance sheet, are exempt from IR SOURCE regarding distribution to the partners.