(2852i-12 Relatório_JBS_Bioma_v18 TX1)
Transcrição
(2852i-12 Relatório_JBS_Bioma_v18 TX1)
JBS S.A. System for monitoring and tracking the origin of raw material in the Amazon Biome Independent auditors’ assurance report limited For the period from December 1, 2011 to May 31, 2012 MAA/VAB /JMK/NLM/SC 2852i/12 Tel.: +55 11 3848 5880 Fax: + 55 11 3045 7363 www.bdobrazilrcs.com.br Rua Major Quedinho 90 Consolação – São Paulo, SP - Brasil 01050-030 0 INDEPENDENT AUDITORS’ LIMITED ASSURANCE REPORT To JBS S.A. Attn: Mr. Márcio Nappo São Paulo - SP Introduction We were engaged for the purpose of applying limited assurance procedures on the criteria and processes of implementation and maintenance that JBS S.A. (JBS) has adopted to guarantee the origin of its raw material (cattle purchase), purchase exclusively in the Amazon Biome,, for the period from December 1, 2011 to May 31 2012. Management’s Responsibility JBS’s management is responsible for the fair preparation and presentation of the information referring to the criteria and processes established to guarantee the origin of its raw material and for the internal controls considered necessary to allow the preparation of this information free of material misstatement, whether due to fraud or error. Independent auditors’ responsibility Our responsibility is to express an an opinion on such information, based on the limited assurance engagement performed for its publishing and disclosure to external public. The limited assurance procedures were followed according to the Standard NBC TO 3000 - Assurance Engagement Different from from Audit and Review, issued by the Federal Association of Accountants (CFC), which is equivalent to the international standard ISAE 3000 - International Standard on Assurance Engagements, issued by International Auditing and Assurance Standards Board (IASB), (IASB), both for assurance engagements different from audit or review of historic financial information. These auditing standards require that we comply with relevant ethical requirements, including independence requirements, and that the engagement be performed perform to obtain limited assurance as to whether the information on the criteria and processes to guarantee the origin of the raw material is free from material misstatements. 2 A limited assurance engagement performed in accordance with NBC TO 3000 (ISAE 3000) mainly consists of making enquiries to Management and to other professionals of the Company responsible for the preparation of the information, and of applying analytical procedures to obtain evidence, which allow us to conclude on the limited assurance information taken as a whole. A limited assurance engagement also requires the adoption of additional procedures, if we become aware of issues that lead us to believe that the information provided provid may show material misstatements. The procedures selected were based on our understanding of the aspects related to the gathering and presentation of the information and of other circumstances of the work, and on our consideration about areas where relevant relevant misstatements may exist. The limited assurance procedures comprise: (a) Planning of the work, considering the relevance, coherence, and volume of quantitative and qualitative information, and the operating and internal control systems used as basis for the preparation of JBS information; (b) Understanding the specific procedures adopted by the Company for the acquisition of cattle in the Amazon Biome by means of the document “Cattle Purchase Program” and of interviews with the people in charge of meeting meetin the criteria established; (c) Crosschecking, based on sampling, the quantitative and qualitative information against supporting documentation; and (d) Checking the procedures followed for the monitoring of the properties suppliers of raw material. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our limited opinion. Scope and limitations The purpose of our work was applying limited assurance procedures on the criteria and processes adopted by JBS for the the acquisition of cattle in the Amazon Biome, including the evaluation of its sustainability policies, practices and performance in the supply chain. The procedures applied do not represent an exam of financial statements according to audit standards. Qualitative Qualitative interpretations on the materiality, relevance and accuracy of data are subject to individual assumptions and judgments. Additionally, our report does not provide any assurance on the scope of future information (such as targets, expectations, strategies strategies and projections) and descriptive information which is liable to subjective evaluation. 3 Conclusion Based on the procedures followed and herein described, and except for the indirect suppliers chain and adhesion to the traceability system of the cattle production chain, from the animals’ birth to slaughter,, whose comments are detailed further in the present report, we are not aware of any fact that lead us to believe that the procedures adopted by JBS, from December 1, 2011 to May 31, 2012, in regard reg to the processes of purchase of raw material in the Amazon Biome, are not in compliance with the social and environmental criteria applied by the Company in regard to what is demanded from its direct suppliers of cattle. São Paulo, November 14, 2012. BDO RCS Auditores Independentes CRC 2 SP 013846/O-1 Mauro de Almeida Ambrósio Accountant CRC 1 SP 199692/O-5 199692/O 4 Introduction System for monitoring and tracking the origin of raw material in the Amazon Biome (*) (*) Text provided by JBS In order to guarantee that the origin of its raw material is not associated to deforestation, degrading work conditions or unlawful occupation of Conservation Unit or Indigenous Lands, JBS has developed since 2010 a monitoring system in the Amazon Biome that uses satellite images, georeferenced data of the suppliers’ supplier holdings,, and information from official public bodies to analyze each farm, farm supplier of the Company, located in that area. In the implementation of JBS' monitoring system, in view of the lack of a public registry with georeferenced maps of the rural properties, JBS started to gather at least a pair of geographical coordinates of the animals’ animals shipment point (shipment loading pen) in each farm of its suppliers and started started to monitor, within a 10 km radius of the collected point, possible deforestation and/or encroachment of Indigenous Lands and/or Conservation Unit. Also in order to improve the information of its monitoring system, all suppliers of JBS in the Amazon Biome me are required to send their official documentation with the geographical boundaries of each suppliers’ supplier holding,, such as the CCIR (Certificate Certificate of Registration of Rural Property), Property LAR (Rural Environmental License), License) CAR (Rural Environmental Register), Register) georeferenced map, Title deed d or the Descriptive Memorandum. Memorandum Using this information the monitoring system of JBS analyzes whether the maps of the suppliers’ holdings (georeferenced maps or “pair of geographical coordinates of the animals’ shipment point + 10 km radius of the collected point”) show them included in environmental restriction areas (deforestation, Indigenous Lands or Conservation Unit). If there are restrictions rictions to any of the criteria referred to above, the suppliers’ supplier holdings are classified in JBS Monitoring System as IRREGULAR. Suppliers’ holdings whose perimeter (georeferenced map) show them included in areas undergoing degradation, Indigenous Land or Conservation Unit, or whose pair of geographical coordinates of the shipment point (shipment loading pen) + a 10 km radius are within any of these restriction areas, areas are classified as IRREGULAR. In these cases, the farm is immediately excluded from the information information system (ERP) of JBS (excluded for new cattle purchase). 5 Holdings oldings without georeferenced maps and whose pair of geographical coordinates of the shipment point (shipment loading pen) + a 10 km radius are out of deforestation areas, Indigenous Land or Conservation Units are classified as on ALERT. Therefore, if no environmental restriction is confirmed, the properties classified as on ALERT will be eligible to sell its cattle to JBS and the supplier will be required to provide documents with the official official geographical boundaries of the holdings, so that the perimeters of the properties can be checked. checked Finally, holdings monitored through georeferenced maps with no environmental restriction of any kind are considered ELIGIBLE. In addition to the analyses analys of geographical information obtained from the maps of the suppliers' holdings and of the environmental restrictions areas, JBS Monitoring System also checks, automatically, the lists of restrictions from government bodies (list list of properties embargoed by by the Brazilian Environment and Natural Resources Institute - IBAMA, the Black List of Slave-Like Slave Like Work from the Ministry of Labor and Employment – MTE, and of the Federal Public Prosecution Office - MPF), to check whether JBS suppliers have undergone embargoes goes or notification by any of those bodies. If any supplier or suppliers’ holdings are found in those lists, the name is excluded from the information system (ERP) of JBS for cattle purchase. This verification of the official lists is also made in three different moments: By the cattle purchaser before the purchase agreement is entered into, before shipment and transportation of the animals from the farm to slaughter, and before the slaughter of the animals at the meat-packing packing plant. Also, in order to reinforce nforce its commitment to sustainability, JBS delivers to its suppliers, in the first purchase made to a meat-packing packing plant, plant a document presenting the socio-environmental environmental criteria adopted by the JBS for the purchase of cattle. Additionally, JBS has participated pated in the most important discussion groups searching solutions and sustainable production models, such as the Working Group on Sustainable Beef (GTPS), the Global Roundtable for Sustainable Beef (GRSB) e Leather Working Group (LWG) formed by representatives representatives of different sectors that make up the value chain of cattle production in Brazil and in the world. 6 Amazon Biome Socio-environmental environmental criteria adopted by JBS for the purchase of cattle in the Amazon Biome 1. Zero Deforestation in the Supply Chain: a. Providing evidence, in a way that can be monitored, checked and reported, that no rural property, which is a direct supplier of cattle for slaughtering (feeder cattle farm) and which has deforested the Amazon Biome, as from October 5, 2009, is part of JBS’ss list of suppliers; b. Providing evidence, in a way that can be monitored, checked and reported, that none of its indirect suppliers (such as breeding and rearing farms involved in the Company’s production chain) and which has deforested the Amazon Biome, as from October 5, 2009, is part of JBS’s list of suppliers; c. Properties where deforestation of the Amazon Biome has been proved will be excluded from the list of suppliers, and will only be accepted again after proving the reparation of environmental damage, damage, entering into a Conduct Adjustment Agreement (TAC), paying possible fines and indemnities applied to them, and proving the compliance with the effective environmental laws, including land title regulations. 2. Rejection of the invasion of protected areas and indigenous people’s territory: the Company and its products shall be exempt from involvement in invasions of indigenous people’s territory and areas protected by Federal, State or Municipal laws. a. Farms accused by the Federal Public Prosecution Office (MPF) or by the Brazilian Indian Foundation (FUNAI) of invasion of indigenous people’s territory, farms included in the list of properties embargoed by the IBAMA, and those notified and assessed by state or federal bodies for invasion of protected areas will be excluded from the Company’s list of suppliers, after unmistaken proof of the situation. These farms will only be accepted again after proving the reparation of environmental damage, entering into a TAC, paying the fines and indemnities applied applie to them, and proving the compliance with the effective legislation ruled ruled by the MTE, MPF, FUNAI, IBAMA and other involved bodies. 3. Rejection of slave-like like work: a. Farms notified and assessed for degrading or slave-like slave like work, after unmistaken proof of the situation by the Company, will be excluded from the list of suppliers for a period of 2 (two) years and will only be accepted again after proving compliance with the he legislation legi in effect ruled by the MTE and the MPF, or after entering into a TAC. 7 4. Rejection to land fraud and violence in the rural area: a. The Company will exclude from its list of direct or indirect suppliers, after unmistaken proof of the situation by the Company, those producers accused of land fraud by the Public Prosecution Office or by Federal or State Land Institutes, or provenly involved in provoking land conflicts based on accusations accusation of the Public Prosecution Office. The return of the supplier to JBS’ list shall happen after a TAC is entered into or the accusation is dismissed. 5. Production traceability system verifiable, reportable and able to be monitored: Cattle can only be supplied by farms or groups formally committed comm with the adoption of a reliable traceability system which, in addition to the current demands, include clear environmental requirements intended to eliminate deforestation. a. The Company shall obtain from its direct and indirect suppliers the GPS coordinates of their rural properties in the proper scale, with a clear definition of their boundaries and of the used and unused areas, in addition to recent satellite images of the farm area. b. The Company has to prove that its direct suppliers have a rural environmental register within six months and/or an environmental license within 24 months, granted by the state or federal government body, as long as there is no impediment to do so from third parties. c. Until 2014, the Company intends to accept as suppliers only rural producers capable of proving the legality of their title deeds. All properties shall have available satellite images and GPS coordinates showing the used areas, conservation reserves and protected areas. d. The Company shall prove, in a way that can be monitored, checked and reported, the origin of all slaughtered cattle through a reliable and internationally accepted traceability system, and that deforestation, slave-like slave like work, invasion of indigenous land and of protected areas are not part of its supply chain. 6. Implementation of commitments in the production chain: a. The Company shall inform its suppliers of all requirements referred to above and make clear that the ones that do not satisfy these criteria will no longer be accepted as suppliers. A commission will be formed to monitor and follow the protocol in order to analyze, study and correct the course of the industry in favor of zero deforestation. To that end, the commission will have monthly meetings with representatives of the industry, NGOs, clients, financial institutions and the government. 8 Methodology, sampling and tests conducted As aligned, data and information from 6 (six) meat-packing meat packing units located in the Amazon Biome already audited in a previous work (RFP JBS 0012SUS2011/Business Proposal BDO No. 1592/11 – June/2012) were used, and 2 (two) more units (Vilhena – RO and Pimenta Bueno – RO), as previously agreed, were selected for a more comprehensive sampling of JBS' operations in the Amazon Biome. Accordingly, this report includes analyses and procedures applied in 8 (eight) meat-packing meat units of JBS, namely: Alta Floresta – Mato Grosso; Marabá – Pará; Matupá – Mato Grosso; Pimenta Bueno – Rondônia; Redenção – Pará; Rio Branco – Acre; Tucumã – Pará; Vilhena – Rondônia. The stratified sampling was processed from the classification of 23 (twenty-three) (twenty meat-packing packing units of JBS operating in the Amazon Biome, considering the location and size of the slaughter facility (small, medium and large), which resulted in the selection of 8 (eight) meat-packing meat plants. During the period from August 20 to 21, 2012, a visit was made to the units of Vilhena – RO and Pimenta Bueno – RO, to better understand JBS' operations in regard to their routines of purchase of cattle and gathering of the documentation required for the analyses. The same procedures were followed for fo the remaining meat-packing packing units included in the scope of the previous audit. In all units it was possible to check JBS’ internal controls in regard to the routine of purchase of cattle and examine the documents that make possible meeting all the socio-environmental nvironmental criteria previously described. So, it is important to present the meaning of the following acronyms: Rural Environmental Record (CAR); Rural Environmental License (LAR)/ Single Environmental License (LAU)/ Environmental License of Rural Property Proper (LAPR); Certificate of Registration of Rural Property (CCIR); State Department of the Environment (SEMA); Brazilian Environment and Natural Resources Institute (IBAMA); Ministry of Labor and Employment Employm (MTE); National Institute of Colonization and Agrarian Reform (INCRA); Brazilian Indian Foundation (FUNAI); (FUNAI) Ministry of Environment (MMA); Federal Public Prosecution Office (MPF); Chico Mendes Institute for Biodiversity Conservation (ICMBio). 9 In order to conduct the tests, 25 (twenty-five) (twenty cattle purchase rchase from each unit of the sampling were randomly selected by means of the software IDEA - Interactive Data Extraction and Analysis. In the meat-packing packing units visited in the prior audit, the tests were conducted by means of a list of cattle purchases made made from December 1, 2011 to May 17, 2012, extracted from the ERP system by a JBS team. As for the 2 (two) plants visited in August, it was possible to consider the whole period. Within the scope of this sampling, it is possible to consider the result obtained obtained for the period from December 1, 2011 to May 31, 2012. During the exam of this total 200 (two hundred) purchases, purchases, the following issues were checked: Pair of geographical coordinates of the shipment point (shipment loading pen) + 10 km radius: existence xistence of at least one pair of geographical coordinates in the register of the supplier farm in which the purchase was made; CCIR of the supplier farm: entry of the document number in the register of the supplier farm in JBS’ ERP system. If found, a copy of the physical document is required and a consultation made with the competent body, in this case, through INCRA’s website: (http://ccirweb.serpro.gov.br/ccirweb http://ccirweb.serpro.gov.br/ccirweb /emissao/formEmissaoCCIRWeb.asp /formEmissaoCCIRWeb.asp); LAR/LAU/LAPR/CAR of the supplier farm: entry of the document number in the register of the supplier farm in JBS’ ERP system. If found, a copy of the physical document is required and its validity checked through a search on SEMA’s website of the respective state; state Cattle breeder’s Declaration eclaration: Existence or not of the document signed by the cattle supplier, according to the template included in Attachment V; V Date of the last monitoring of the supplier farm carried out by APOIO Consultoria Consul on a date previous to the cattle purchase analyzed: Date checked in the history of the monitoring, prior and closer to the purchase date stated in the invoice examined; Monitoring result: Classification of the supplier farm as “ELIGIBLE”, “ALERT” or “IRREGULAR” after analyzing the geographical information of the supplier farm (digitized d maps or at least a pair of geographical coordinates of the shipment point (shipment loading pen) + 10 km radius)) and the satellite images available in regard to deforestation, Conservation Units and Indigenous Lands; Reason for the classification of the supplier farm: Register available in the monitoring report prepared by APOIO Consultoria which justifies the result determined by it; Period between the monitoring of the supplier farm and the purchase made: Number of days from the last monitoring carried out by APOIO Consultoria to the cattle purchase made by JBS in the respective supplier farm. 10 Specifically in regard to the socio-environmental socio environmental criteria of the Company Co for the purchase of cattle in the Amazon Biome, we highlight: highlight 1.a) Providing evidence, in a way that can be monitored, checked and reported, that the purchase of cattle was made only from properties which have not deforested the Amazon Biome, as from October 5, 2009, that is, properties classified as “ELIGIBLE” by APOIO Consultoria, and whose monitoring was carried out before the purchase date. We point out that our analyses comprise cattle purchases made during 6 (six) months, between December 1, 2011 to May 31, 2012; 1.b) Providing evidence, in a way that can be monitored, checked and reported, that none of its indirect suppliers has deforested the Amazon Biome; 1.c) Proving the exclusion from JBS list of suppliers, suppliers, of the supplier farms where deforestation of the Amazon Biome has been proved and acceptance of those farms only after proving the reparation of environmental damage, entering into a Conduct Adjustment Agreement (TAC), paying possible fines and indemnities indemnit applied to them, and proving the compliance with the effective environmental laws, including land title regulations; 2.a) Checking the lack of involvement of the supplier farms of JBS with the invasion of Indigenous Land and Protected Areas, and in case cas of accusation by the MPF or FUNAI, checking the exclusion of the farm from the suppliers' list; 3.a) Checking the purchases made by JBS in the period under analysis, by verifying if the CPF/CNPJ (Individual/Corporate Taxpayer Identification Number) of the e supplier is included in the registry of employers found exploiting workers in slave-like work conditions. If that is the case, verifying the exclusion of the involved farms from the JBS list of suppliers for a period of 2 (two) years and acceptance of those ose farms only after proving compliance with the legislation in effect, ruled by MTE and MPF, or entering into a TAC. 4.a) Proving the exclusion from the Company’s list of suppliers, of farm owners accused of land fraud by the Public Prosecution Office or by Federal or State Land Institutes, or provenly involved in provoking land conflicts based on accusations of the Public Prosecution Office; Office 5.a) Checking the existence of digitized maps of the farms suppliers of JBS and quantifying the total number of digitized dig maps; 5.b) Existence of CAR and/or LAR/LAU/LAPR granted by responsible state or federal government bodies to the direct suppliers' holdings of JBS, according to established terms; 5.c) According to the objective established by the Company, it was found fo that JBS evaluates the legality of its suppliers’ title deeds by means of the CCIR. Accordingly, the CCIR entry in the register of the supplier farm in JBS’ ERP system was checked, and if found, a copy of the physical document was received and a consultation tation made with the competent body, in this case, through INCRA’s website; 11 5.d) Checking the existence of a reliable and internationally accepted traceability system that allow proving, in a way that can be monitored, checked and reported, the origin of all slaughtered cattle, so to guarantee that deforestation, slave-like like work, invasion of indigenous land and of protected areas are not part of JBS’ supply chain; 6.a) Proving the meeting of the monitoring committee. The result of the tests conducted is i Attachment I. Along with the analyses of the 25 (twenty-five) (twenty five) purchases of each audited unit, an additional sample of 16 (sixteen) purchases randomly selected, selected 2 (two) of each selected unit, was determined to evaluate the whole monitoring process carried out by APOIO Consultoria. For this analysis, and in order to understand the whole monitoring process, a visit was made to the company that carries out this monitoring, APOIO Consultoria (a service provider engaged by JBS, located in Redenção - Pará, and specialized s in satellite images processing, remote sensing and geoprocessing), and an interview was conducted with the team responsible for the work. In that occasion it was possible to follow all the methodology used in the monitoring process, from the request uest of the sustainability team of JBS until the answer of the consulting company with the classification of the property and the reason for that result. The details of this exam are included in Attachment II. For the analyses of the official lists of embargoed areas (IBAMA), the whole list of embargoed areas was downloaded from the website of IBAMA, except for the states of Pará and Mato Grosso, due to an error of the website during our consultation, which prevented us from gathering the data from these these 2 (two) states, although the analysis of the 25 (twenty-five) (twenty five) purchases of the samplings of the units in those states (Alta Floresta and Matupá – MT, and Marabá, Redenção and Tucumã – PA) was sufficient for the audit procedures. With these data, it was possible possible to compare the official list of IBAMA of embargoed properties with the purchases from December 1, 2011 to May 17, 2012 (for the units visited in the prior audit) or to May 31, 2012 (for Pimenta Bueno - RO and Vilhena - RO). Following the same methodology, methodology, the complete list of the Registry of Employers found exploiting workers in slave-like slave like work conditions, provided by the MTE, was compared with the purchases from December 1, 2011 to May 17, 2012 (for the units visited in the prior audit) or to May 31, 31, 2012 (for Pimenta Bueno - RO and Vilhena - RO). The results and specifications of this analysis are included in Attachment III. 12 Conclusion The conclusions on the procedures implemented by JBS to guarantee the origin of the raw material for its operations in the Amazon Biome, and the results obtained from the selected samples, are described below: Based on data generated on 11/12/2012, 11/ 2/2012, we found that JBS has 22,549 (twenty(twenty two thousand, five hundred forty-nine) forty nine) supplier farms located in the Amazon Biome included in its list of suppliers, when considering the active registers from 01/01/2011 to 31/08/2012. From this total, JBS has actually purchased from approximately 15,062 (fifteen thousand, sixty-two) sixty farms in average, in the last 3 (three) years. In n 2010, 2010 it has negotiated with 15,444 (fifteen thousand, four hundred forty-four) four) farms, in 2011 with 15,015 (fifteen thousand, fifteen) farms, and from January to August 2012 with a total of 14,726 (fourteen thousand, seven hundred twenty-six) twenty farms; JBS has at least a pair of geographical coordinates of the shipment point of the cattle (shipment loading pen) + a 10 km radius of 100% of its suppliers; JBS has requested from its suppliers the digitized maps of the supplier cattle farms, as well as the official official documents describing the geographical boundaries of the property or descriptive d memorandum emorandum for digitalization of the property map; With the digitized maps of the supplier farms, JBS monitors its chain of suppliers, through the company APOIO Consultoria, Consultoria, by checking areas of deforestation, invasion of Indigenous Land or Conservation Units; Units Based on data generated on 11/12/2012, we found that JBS has 9,920 (nine ( thousand, nine hundred and twenty) digitized maps of the supplier farms located in the Amazon zon Biome in the data base of the Amazon Biome Monitoring System, kept by APOIO Consultoria; If the supplier does not have a digitized map of the farm and does not provide the official documents of the property for the digitalization of the maps, JBS monitors ors the farm using the pair of geographical coordinates of the cattle shipment point (shipment loading pen) and adding an area of 10 km radius of that point, internally called as security buffer, checking deforestation areas, invasion of Indigenous Land and an Conservation Units; Based on data generated by JBS on 11/12/2012, we found that the Company had 509 (five hundred and nine) supplier farms blocked for deforestation, 171 (one hundred seventy-one) one) suppliers farms blocked for irregular occupation of indigenous land, and 82 (eighty-two) (eighty two) supplier farms blocked for irregular occupation of Conservation Units, which total 762 (seven hundred, sixty-two) sixty supplier farms blocked in the Amazon Biome; Biome Additionally, on the same date, 2,810 (two thousand, eight hundred hundred and ten) supplier farms were blocked due to embargoed areas (IBAMA) and 83 (eighty-three) (eighty three) due to slave-like slave work involvement (MTE); In total, 3,655 (three thousand, six hundred fifty-five) fifty five) supplier farms were blocked for purchase in the ERP system of JBS on 11/12/2012; 13 Daily, JBS imports the official lists of embargoed areas (IBAMA) and slave-like slave work involvement (MTE) to its ERP system, which automatically blocks the suppliers included in those lists. For the selected samples, it can be concluded that: We did not identify purchase of cattle from supplier farms included in the list of embargoed argoed areas disclosed by IBAMA; IBAMA We did not identify purchase of cattle from individuals or legal entities (CPF/CNPJ) included in the registry of employers found exploiting workers in slave-like like work conditions disclosed by the MTE. In regard to the criteria of deforestation, invasion of Indigenous Land or Protected Areas, the company APOIO Consultoria monitors satellite images, images superimposing official maps of IBGE - Brazilian Institute of Geography and Statistics, Statistics INPE National Institute for Space Research (PRODES - Legal Amazon Deforestation Monitoring Project and DETER - Real Time Deforestation Detection), perimeters of Indigenous Lands (FUNAI), Conservation Units Units (MMA and ICMBio) and adding add a security buffer area of 10 km on those protected areas. In this process, other aspects are also verified, such as the specificity of the legislation ruling the Conservation Units, given that some decrees allow cattle raising raisi activities in protected areas, for example. After structuring this data base, the digitized maps of the farms suppliers of raw material, or the pair of geographical coordinates of the shipment point (shipment loading pen) plus the 10 km radius of that point point (in case there is not map), map) provided by JBS, are added. Details on the origin of the data base used for the monitoring are in Attachment IV. The results of the monitoring processes are recorded in the Amazon Biome Monitoring System (SMBA), kept by APOIO Consultoria, with the following classification: IRREGULAR: properties roperties whose perimeter (digitized map) superimposes a deforested area (PRODES/DETER), RODES/DETER), Conservation Unit or Indigenous Land, or whose pair of geographical coordinates of the shipment point (shipment loading pen) plus a 10 km radius of that point are within any of these restriction areas; ELIGIBLE: only properties monitored through digitized maps that do not have within their perimeters any deforested areas, Conservation Unit or Indigenous Land. It may occur cases of properties included in PRODES/DETER lists but classified as ELIGIBLE, ELIGIBLE when analyses show that the deforestation was not intentional or effective, such as fire in neighboring properties, natural fires, exposed rocks and dry river beds, as long as that can be proved through analyses of experts from the monitoring company; 14 ALERT: properties (with no digitized maps) whose pair of geographical coordinates of the shipment point (shipment loading pen) plus a 10 km radius of that point are out of deforested areas, Conservation Unit or Indigenous Land, or which have inconsistent coordinates. coordina APOIO Consultoria, which performs the monitoring, issues a digital certificate of each monitored property on a website exclusively developed to that end, recording the data of the farm and cattle farmer, the name of the technician responsible for the monitoring, the result of the monitoring and its justification, as well as a history of the monitoring processes already performed in the property under analysis. The result of APOIO Consultoria’s monitoring, along with the classification of the suppliers as “IRREGULAR”, “ELIGIBLE” and “ALERT”, is then sent to the Sustainability Team of JBS, which classifies the “ELIGIBLE” or “ALERT” monitored properties in the ERP system as allowed for cattle purchase, and the “IRREGULAR” properties as blocked for cattle purchase. p The properties classified as “IRREGULAR” are not actually excluded from the list of suppliers, but cattle purchase from those properties is immediately suspended and they remain blocked in the registry of JBS' suppliers for an indefinite time. The release or unblocking of suppliers happens only when APOIO Consultoria classifies the property as “ELIGIBLE” or “ALERT”, “ALERT”, in case the supplier provides documents supporting the environmental regularization, or when they are no longer included in the official al lists of embargoed areas (IBAMA) or slave-like like work involvement (MTE), monitored by the Sustainability Team of JBS. JBS is working to obtain the georeferenced map of all farms supplying the company in the Amazon Biome, by requesting to the cattle farmers, farmers, before negotiation, specific documentation on the property (CCIR, LAR, CAR, or descriptive memorandum) to digitize the maps. The only state in which JBS has all the maps is Pará, given that in that state the CAR is mandatory and the document contains the th georeferenced map of the property. Although hough JBS has at least a pair of geographical coordinates of the shipment point (shipment loading pen) plus a 10 km radius of all its suppliers in the Amazon Biome which do not have the digitized map, it is not possible possible to monitor those suppliers with the proper severity, severity given that it is impossible possible to accurately guarantee that the whole area of the property is not involved in deforestation or invasion of Indigenous Land and/or Protected Areas. 15 Specifically in regard to the CAR, the exams of the samples showed that 100% of the suppliers in Pará (Marabá, Tucumã and Redenção) have the document, 30% in Mato Grosso (Alta Floresta and Matupá), and none in the remaining units (Vilhena, Pimenta Bueno and Rio Branco), as follows (identified CAR/number number of suppliers in the sample): Vilhena – RO (0/25); Pimenta Bueno – RO (0/25); Rio Branco – AC (0/25); Alta Floresta – MT (5/25); Matupá – MT (10/25); Marabá – PA (25/25); Tucumã – PA (25/25); Redenção – PA (25/25). 25/25). In the states in which the CAR is mandatory, only in the unit of Tucumã – PA, there were 3 (three) cases in which the meat-packing meat packing plant provided the printed document. However, by checking SEMA’s website, the register of those documents was not found. As the professional who prepares the CAR and makes the upload of the document in SEMA's system also has access to exclude the document, the data base of JBS is likely to be outdated, given that the documents may be recorded in the Company’s ERP, but with no validity in the environmental agency. Also, we point out that the in the samples analyzed, we found cases of divergences in the CAR numbers recorded in JBS system and showed on SEMA's website, probably due to the reason referred to above. On 10/30/2012, JBS had 4,491 (four thousand, four hundred ninety-one) ninety one) CARs recorded in its system of suppliers. As for the LAR/LAU/LAPR, the exam showed that only 1% of the suppliers s of the sample had the documents, as follows (identified LAR, LAU or LAPR/number of suppliers in the sample): Alta Floresta – MT (0/25); Marabá – PA (1/25); Matupá – MT (0/25); Pimenta Bueno – RO (0/25); Redenção – PA (0/25); Rio Branco – AC (0/25); (0/25 Tucumã – PA (0/25); Vilhena – RO (1/25). On 10/30/2012, it was possible to verify that JBS had 278 (two hundred seventyseventy eight) LAR/LAU/LAPR recorded in its system of suppliers, in addition to 390 (three hundred ninety) protocols. 16 Accordingly, there are actually few suppliers with the document, due to the slowness of the process analysis by the state environmental bodies. However, the suppliers which have and present to JBS the request protocol of LAR/LAU/LAPR waiting analysis of the documentation and and final issue of the LAR/LAU/LAPR by the environmental body – have the register number of its documents included in the supplier’s list. As for the CCIR, the exams of the samples showed that 2.5% of the suppliers had the document (in the units of Pimenta Bueno – RO and Marabá – PA), and none in the remaining units,, as follows (identified CCIR/number /number of suppliers in the sample): Alta Floresta – MT (0/25); Marabá – PA (1/25); Matupá – MT (0/25); Pimenta Bueno – RO (4/25); ( Redenção – PA (0/25); Rio Branco – AC (0/25); Tucumã – PA (0/25); Vilhena – RO (0/25). The difficulties for the regularization of rural properties are evident (ownership ( of rural properties), and for this reason the Brazilian government, by means of Federal Decree No. 7.620/11, has extended the period for regularization in up to 20 years. Therefore, JBS has difficulties to demand from its suppliers of raw material proof of the legality of their title deeds. As for the totality of licenses and certificates (CAR, LAR/LAU/LAPR LAR/LAU/LAPR and CCIR), the exam of the samples shows their lack in all but 1 (one) of the 8 (eight) units visited, which is in Rio Branco - AC. It is important to mention that the maintenance of those licenses and certificates is not mandatory in most Brazilian states. Pursuant to current legislation, only in the state of Pará the CAR is mandatory. In the state of Mato Grosso, for example, the deadline for regularization is 11/13/2012. It is also important to highlight that the licenses and certificates of the properties pr are manually input into the system, which allows that divergences in the records occur. A work intended to request and question the cattle farmers about updates on the documentation is already being performed. Additionally, certain units also search sear websites in order to check changes and updates in the documentation. 17 In both situations, in the units that have such control, if a change in the number of the document is verified, verified the document is digitally and physically filed in the unit and the change entered into the register of the supplier. An action related to this control is being developed in partnership with state environmental bodies and with INCRA, aiming the periodical disclosure of environmental and rural property regularization documents, allowing them to be crosschecked against the data base of the Company’s suppliers. JBS also has an internal rule that describes the procedures for the purchase of cattle and procedures for importing the official lists of embargoed areas (IBAMA) and slave-like like work involvement (MTE) to block and unblock suppliers in JBS’ JBS ERP system. meat Additionally,, in the first negotiation between the supplier farm and JBS’ meatpacking plant, a declaration is printed and must be signed by the owner or o legal representative of the cattle supplier property, in which the person responsible for the property ensures that he/she is not party to any civil and/or criminal legal action resulting in a sentence of conviction in a lower court, court related to the following issues: Illegal deforestation; Illegal occupation of government or indigenous land; land Land conflicts; Slave-like like work conditions, discrimination because of race or gender and child labor. When the negotiation is conducted at the unit, or when the supplier suppli accompanies the slaughter of the animals, the document is signed in the same day and filed. When there is no personal contact, the suppliers send the signed documents by mail or email. The meat-packing packing plant establishes a control over the declarations using u physical folders and, in some cases, using spreadsheets, so that if the cattle farmer has not signed the document yet, in a next purchase the document is printed again and the supplier required signing it. This declaration is the only guarantee that JBS has in regard to the involvement of its suppliers in land fraud and land conflicts, conflicts, given that INCRA does not make available any official list of areas involved in this sort of situation, situation that could be used as basis for the blockade by the Company. 18 Through hrough the exam of the sample, we found that only 33 (thirty-three) (thirty suppliers referring to the 200 (two hundred) purchases in the period did not provide the declaration so far, which totals 83.50% of signed declarations, as follows (cattle breeder’s declaration/number number of suppliers in the sample): Alta Floresta – MT (17/25); Marabá – PA (25/25); Matupá – MT (24/25); Pimenta Bueno – RO (12/25); Redenção – PA (25/25); Rio Branco – AC (15/25); Tucumã – PA (25/25); Vilhena – RO (24/25). The declaration is issued along with the conclusion of the negotiation, as well as the Instructions Guide to the Cattle Farmer (which provides information on the deadlines for environmental and rural property regularizations), automatically printed in all purchases (through the ERP system), which guarantees that the documents and information on current legislation and the socio-environmental socio criteria adopted by JBS are known by 100% of its direct suppliers. As for indirect suppliers, no control was found, given that traceability traceabi systems are not applied on large scale in Brazil to allow the identification of the cattle origin, before its destination to the direct supplier. supplier Also, traceability in Brazil is focused on sanitary purposes and socio-environmental environmental traceability is not part of government programs. We found that 100% of the purchases are accompanied by the Animal Transit Form (GTA), which guarantees the traceability of direct suppliers. Additionally, JBS has specific clients and programs that guarantee the origin of the animals, from birth to slaughter. However, these are small-scale small scale and not quite representative programs in comparison with the slaughter volume of the Company. During the audit procedures, we found that JBS has at least a pair of geographical coordinates of the shipment point (shipment loading pen) plus a 10 km radius of 100% of the supplier properties, as stated in the purchase report used as test basis. Without at least a pair of geographical coordinates of the shipment loading pen, the slaughter does not happen. In certain situations, if there are no other restrictions indicated by the Monitoring and Traceability System of JBS (deforestation, invasion of Indigenous Land or Protected Areas) and by the official lists of IBAMA and MTE, the pair of geographicall coordinates of the shipment point (shipment loading pen) is collected at the moment the animals are shipped, by means of JBS’ tracked trucks which automatically obtain those points, or through manual GPS devices, so that in the moment the animals are slaughtered sla at the meat-packing packing plant the situation is already regularized. 19 Specifically in regard to the official lists of MTE and IBAMA, in addition to the automatic blockade of irregular suppliers, JBS adopts the procedure of checking the file downloaded from the MTE website, website with the list of Employers found exploiting workers in slave-like slave like work conditions, and the website of IBAMA, with the official list of embargoed areas, in 3 (three) different moments: when the cattle purchase order is input into in the system, upon the shipment of the cattle, and before the slaughter of the animals at the meat-packing meat packing units. The purchase of cattle is also blocked using the CPF/CNPJ of the cattle farmer, in a way that if one of the properties is embargoed, other farms of the same owner are also blocked. In case of embargo by IBAMA, for some of the properties to be authorized for purchases again, a formal request has to be sent to the Sustainability Team of JBS, showing the regularity of the property, despite the existence xistence of other property registered under the same CPF/CNPJ. When found that the property is no longer embargoed by IBAMA, the blockade is removed and the farm temporarily returns to the list of suppliers. In case the cattle farmer is included in the list list of MTE of involvement in slave-like slave work, the blockade reaches all properties registered under the same CPF/CNPJ, and this supplier cannot be unblocked. If irregularities from the cattle farmer are found in any of those phases, the purchase transaction iss cancelled. As JBS has an automatic system for blocking irregular suppliers, block and unblock actions can be proved by means of records with date and time of data import. As a result of the analyses made, it it is possible to guarantee that the ERP system of JBS has parameters that ensure the traceability of the block and/or unblock actions, as well as of cattle purchase. During the audit work, it was possible to identify that the log tool, on the cattle purchase hase screen, is enabled and that the block of the properties that fail to meet JBS’ criteria is automatic. We point out that the data bank of IBAMA and MTE is daily downloaded and manually imported into the system. This situation may compromise the integrity integr of the data, given that the volume of information to be downloaded is significant and may lead to errors, intentional or not, during the downloads. There are discussions between the Company and IBAMA and MTE (with which negotiations are nearly concluded) conclude to turn this phase of data importing automatic, as data are updated by the agency. However, this process requires changes in the websites of IBAMA and MTE, in order to make the information compatible. compatib As we were informed by the Sustainability Team of JBS, in regard to the criteria that involve official bodies for checking the regularity of the direct suppliers or their managers, periodical meetings are conducted with those bodies, such as MTE, IBAMA, FUNAI, INCRA, ICMBio and MMA, MMA and the main discussions ns and achievements are the following: 20 IBAMA – Discussions i. Requesting a computer-based computer tool to integrate the systems of IBAMA and JBS for the search of properties included in the list of embargoed areas; ii. Making available a field named “IBGE City Code” for properties included in the list of embargoed areas, in order to automatically identify the municipality of the embargo. iii. Standardizing the description of the violations – from IBAMA’s field inspector to the website of embargoed areas; iv. Solution for the constant failures of the server hosting the data bank and website of embargoed areas; v. Making available the perimeters identified as embargoed within the assessed properties; vi. Creating the field “Date of entry in the list” in website of embargoed areas; vii. Creating procedures that can be monitored, audited and reported in the website of the embargoed areas. IBAMA – Achievements i. Creation of the field “Date of entry in the list”; ii. Availability of the computer-based computer tool WebService for the exchange of information (in process to become functional); iii. Reduction in the number of failures of the server that hosts the embargoed areas website; iv. Beginning the standardization of the completion of the notices of violation. MTE – Discussions i. Creating a public list of child labor; ii. Creating the field “Last Last update” update” in the black list of employers involved in slaveslave like work; iii. Computer-based based searching tool to identify suppliers included in that list through CPF/CNPJ; iv. Creating a tool for previous warning of updating in the black list of employers involved in slave-like like work; v. Creating procedures that can be monitored, audited and reported in the website of the black list of employers involved in slave-like slave like work. MTE – Achievements i. Negotiations egotiations on the creation of a public list of child labor already started; started ii. Creation of the field “Last update” in the black list of employers involved in slave-like work. 21 FUNAI – Discussions i. Making available a public list of properties (per perimeter of properties or CPF/CNPJ) included in the boundaries of indigenous lands; ii. Making available, updating, and informing the date when the perimeters of the indigenous areas in the Brazilian territory were updated. iii. Creating procedures rocedures that can be monitored, audited and reported in the website that hosts the indigenous land perimeters. FUNAI – Achievements i. Availability of the Brazilian indigenous land perimeters in a way that can be monitored, audited and reported. ICMBio – Discussions i. Making available the perimeters of federal environment protection areas on a website, in a way that can be monitored, audited and reported. ICMBio – Achievements i. Availability of the perimeters of federal environment protection areas on a website, in a way that can be monitored, audited and reported. INCRA – Discussions i. Making available a more simple and quick way to check the CIR and CCIR; ii. Creating a public list of properties involved in land conflicts, land fraud and trespassing; iii. Creating procedures that can be monitored, audited and reported for the availability of those lists. MMA – Discussions i. Making available the perimeters of state and municipal environment protection areas on a public website, in a way that can be monitored, audited and reported; ii. Making available lists of regular and irregular properties included in the perimeters of state and municipal environment protection areas. In general, it is possible to verify the efforts that JBS has been making to turn tu the procedures of its System for Monitoring and Tracking racking the origin of raw material in the Amazon Biome more effective. Nevertheless, we understand that the cooperation of the competent bodies in providing periodical information, particularly about the irregular properties, properties is required in order to facilitate the monitoring process of the supplier farms. 22 Attachments 23 Attachment I – Conducted tests - Alta Floresta - MT 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 Name or company name FAZ.MANTRINCHA FAZ. SITIO NOSSA APARECIDA FAZ.ESTANCIA RENASCER FAZ.RANCHARIA FAZ.ROSA BRANCA FAZ. SITIO LAGOA DA MATA FAZ.SAO SEBASTIAO FAZ.PURI SANTOS FAZ.SITIO ROSIMEIRE FAZ.ESTANCIA UIRAPURU FAZ.ESTANCIA RENASCER FAZENDA CORRENTAO II FAZ.SITIO BERTIN Cattle breeder PEDRO TEODORO ARANTES AMAURI FERMINO FERREIRA MIGUEL ANTONIO MENDES ALEXANDRE LAVEZO NETO ODENIR DOMINGOS ARALDI ROSANI DE OLIVEIRA PEREIRA BARBOSA VICENTE GESUALDO JERSON NONATO DOS SANTOS ROSEMILDO ADRIANO GENZ ANTONIO CHIUCHI NETO MIGUEL ANTONIO MENDES DAVID VENTURA ANTONIO SERGIO BERTIM CPF / CNPJ 048.120.771-68 814.091.091-00 513.434.879-00 025.622.661-02 257.666.781-34 616.540.862-15 108.479.109-97 369.625.119-49 934.547.241-04 039.424.301-34 513.434.879-00 150.515.446-49 469.022.011-53 Date 2012-05-14 00:00:00.000 2012-04-30 00:00:00.000 2012-05-09 00:00:00.000 2011-12-15 00:00:00.000 2012-04-19 00:00:00.000 2011-12-21 00:00:00.000 2012-05-04 00:00:00.000 2011-12-22 00:00:00.000 2012-03-09 00:00:00.000 2012-01-20 00:00:00.000 2012-04-13 00:00:00.000 2012-03-19 00:00:00.000 2012-01-10 00:00:00.000 Municipality APIACAS ALTA FLORESTA CARLINDA PARANAITA PARANAITA CARLINDA ALTA FLORESTA ALTA FLORESTA PARANAITA ALTA FLORESTA CARLINDA TERRA NOVA DO NORTE ALTA FLORESTA UF MT MT MT MT MT MT MT MT MT MT MT MT MT Property's Georeferenced Point ok ok ok ok ok ok ok ok ok ok ok ok ok 14 15 16 17 18 19 20 21 22 23 24 25 ESTANCIA CONQUISTA FAZ.SITIO NOSSA SENHORA AUXILIADORA SITIO RIBEIRO SITIO 3 IRMAOS FAZ.SITIO ALTO JARDIM FAZENDA BRAGATTI III FAZ.SANTA CECILIA FAZ.SANTA MARIA FAZ.TSUYU FAZ.SANTA CRUZ FAZ.SANTO ANTONIO SITIO DOLEYS JOSE APARECIDA ZANQUETA MARIA INEZ WERNKE GESSER PAULO PEDRO RIBEIRO DE SOUZA MARCIO SANTOS DE AQUINO ANTONIO FELISBINO DA SILVA WAGNER XAVIER RIBEIRO SEBASTIAO AGUIAR DA SILVA CELIO ROBERTO AGUIAR SERGIO MITSUO KUME CARLOS CRUZ ANA LUCIA DE OLIVEIRA SANTO RECH DOLEYS 010.810.571-73 581.331.601-97 452.268.141-00 695.796.527-91 569.884.601-44 939.216.169-72 021.909.153-68 004.861.086-00 570.583.429-20 069.475.069-72 554.251.431-68 016.157.131-07 2012-02-24 2012-01-19 2012-04-19 2012-04-12 2012-04-19 2012-05-07 2012-04-30 2012-04-11 2012-01-25 2011-12-15 2012-04-17 2011-12-08 NOVA BANDEIRANTES PARANAITA PARANAITA PARANAITA CARLINDA PARANAITA ALTA FLORESTA NOVA MONTE VERDE ALTA FLORESTA PARANAITA ALTA FLORESTA CARLINDA MT MT MT MT MT MT MT MT MT MT MT MT ok ok ok ok ok ok ok ok ok ok ok ok (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (l) (m) (o) (p) (q) (s) ok N/A 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 00:00:00.000 LAR/LAU/ LAPR CCIR (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (c) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) 2. 3. 4. 5. 6. CAR (b) ok (b) (b) (b) (b) (b) ok (b) ok (b) (b) (b) a) (p) (p) ok (q) (p) (p) (p) (p) (p) (p) ok (p) (p) b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration ok ok ok ok ok (l) (l) ok (l) ok ok ok ok (b) (b) (b) (b) (b) (b) (b) ok ok (b) (b) (b) ok (p) (p) (p) (p) ok (p) (p) (p) (p) (p) (p) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) ok ok ok ok ok (l) (l) ok (l) (l) ok (l) Last monitoring before purchase 5/14/12 4/18/12 4/18/12 none 4/11/12 12/19/11 5/4/12 12/19/11 3/7/12 1/20/12 4/5/12 3/17/12 1/9/12 2/20/12 1/17/12 4/16/12 3/13/12 4/18/12 4/18/12 4/18/12 3/19/12 1/23/12 12/12/12 4/16/12 12/6/11 Monitoring result ALERT ALERT ELIGIBLE ALERT ALERT ALERT ALERT ALERT ALERT ELIGIBLE ALERT ALERT Reason inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates ELIGIBLE ALERT ALERT ALERT ALERT ELIGIBLE ALERT ALERT ALERT ALERT ALERT ALERT matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates Period between monitoring and purchase Note 0 days 12 days 21 days (s) 8 days 2 days 0 days 3 days 2 days 0 days 8 days 2 days 1 day 4 days 2 days 3 days 30 days 1 day 19 days 12 days 23 days 2 days 3 days 1 day 2 days - To the indirect supplier this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental Record (CAR). Lack of Rural Environmental License (LAR) Lack of Certificate of Registration of Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Mato Grosso, CAR and LAR are not yet mandatory. However, some properties already have the CAR. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. Lack of Cattle Breeder’s Declaration. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, there was no monitoring before the purchase. There was no monitoring previous to the purchase date, however, according to the certificate issued by APOIO Consultoria on 04/18/2012, a monitoring was conducted after the purchase and the property was then classified as “ALERT”. According to the performed work stage test. Not applicable. 24 Attachment I – Conducted tests – Marabá - PA 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (c) (d) (e) (f) (g) (h) (i) (j) (m) (o) (p) (r) ok N/A Name or company name FAZENDA SANTA BARBARA FAZENDA PARAGON FAZENDA NELORE SITIO RAINHA DA PAZ FAZENDA BOA UNIAO FAZ LUA NOVA FAZENDA J J R FAZENDA SAO JOSE FAZENDA BOM JARDIM I FAZENDA ESPERANCA FAZENDA ROCHA I FAZENDA RIO GRANDE FAZENDA VALE DO ACAI FAZENDA SAO SEBASTIAO FAZENDA ELDORADO FAZENDA SERRA BONITA FAZENDA SAO RAIMUNDO FAZENDA TOCANTINS FAZENDA ORIZONA FAZENDA ESTRELA DO NORTE FAZENDA SULCAVAO FAZENDA RIO MARIA FAZENDA CACHOEIRA FAZENDA BOA ESPERANCA FAZENDA BAMBU Cattle breeder JURANDIR DE SOUZA BOA MORTE MILTON COSTA FILHO WANDERLEI SANTOS VIANA JUNIOR CERSA DE MELO PEDRO MIRANDA DE OLIVEIRA JUNIOR RICARDO ALESSANDRO PEREIRA LEMOS EDIR NEPOMUCENO DA SILVA MAGNON COELHO DE CARVALHO JOAO ROBERTO BARBOSA EDVAL FERNANDES DE MOURA CARIVALDO RIBEIRO HUMBERTO EUSTAQUIO DE QUEIROZ JOSE MUNIZ OLIVEIRA ARAUJO ROQUE QUAGLIATO CLAUDIO ROBERTO FELICE PAJARO JOAQUIM MIRANDA CRUZ JOAO BATISTA MELGACO CHAVES HOLZETTES BERTOLINI DA COSTA MARCOS VAZ DE MORAES PEDRO MIRANDA DE OLIVEIRA JUNIOR LUCAS JOSE DO NASCIMENTO EDUARDO KROEFF CORBETTA MARINO JANUARIO BRAZ SEBASTIAO RODRIGUES PEREIRA JOSE ELVECIO VILARINO CPF / CNPJ 033.976.107-53 248.353.902-53 159.720.896-53 011.485.032-18 117.921.752-72 852.981.661-72 140.498.216-72 160.224.086-87 051.638.201-25 382.417.141-49 032.467.952-15 078.243.006-68 226.350.921-68 013.402.128-20 526.331.876-68 117.677.071-34 328.993.192-72 774.955.277-49 071.049.361-49 117.921.752-72 809.806.946-04 108.003.280-00 211.190.581-04 037.284.471-53 091.128.471-00 Date 2012-04-16 00:00:00.000 2012-03-13 00:00:00.000 2012-04-16 00:00:00.000 2012-03-03 00:00:00.000 2012-01-07 00:00:00.000 2011-12-15 00:00:00.000 2012-05-03 00:00:00.000 2012-01-20 00:00:00.000 2012-03-05 00:00:00.000 2012-02-23 00:00:00.000 2012-03-29 00:00:00.000 2012-03-02 00:00:00.000 2012-05-08 00:00:00.000 2012-02-04 00:00:00.000 2012-01-18 00:00:00.000 2012-02-15 00:00:00.000 2012-02-08 00:00:00.000 2012-04-13 00:00:00.000 2011-12-16 00:00:00.000 2012-04-12 00:00:00.000 2012-01-06 00:00:00.000 2012-02-22 00:00:00.000 2012-01-10 00:00:00.000 2012-05-16 00:00:00.000 2012-04-16 00:00:00.000 Municipality ITUPIRANGA ITUPIRANGA ITUPIRANGA ITUPIRANGA MARABA ANAPU MARABA MARABA SAO GERALDO DO ARAGUAIA ITUPIRANGA ITUPIRANGA ITUPIRANGA MARABA XINGUARA SAO GERALDO DO ARAGUAIA MARABA MARABA ITUPIRANGA BREJO GRANDE DO ARAGUAIA MARABA MARABA RIO MARIA NOVO REPARTIMENTO PICARRA ITUPIRANGA State PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA Property's Georeferenced Point ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok CCIR (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) ok (d) (d) (d) (d) LAR/LAU/ LAPR (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) ok (c) (c) (c) (c) (c) (c) CAR ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok a) ok ok ok ok ok (p) ok ok ok ok ok ok ok ok ok ok ok (r) (p) (p) (r) ok ok ok ok b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 6. c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result Reason Period between monitoring and purchase ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok 4/10/12 3/7/12 4/11/12 2/8/12 1/5/12 12/13/11 4/18/12 1/19/12 2/28/12 2/15/12 3/21/12 2/24/12 5/3/12 1/26/12 1/18/12 2/9/12 2/1/12 3/7/12 12/12/11 3/1/12 12/1/11 2/13/12 1/9/12 5/10/12 3/23/12 ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ALERT ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE CAR CAR CAR CAR CAR inconsistent coordinates CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR inconsistent coordinates inconsistent coordinates CAR CAR CAR CAR CAR 6 days 6 days 5 days 24 days 2 days 2 days 15 days 1 day 6 days 8 days 8 days 7 days 5 days 9 days 0 days 6 days 7 days 37 days 4 days 42 days 36 days 9 days 1 day 6 days 24 days Note - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental License (LAR). Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Pará, only CAR is mandatory. However, some properties already have the LAR. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, the period between monitoring and purchase is more than 31 days. According to the performed work stage test. Not applicable. 25 Attachment I – Conducted tests – Matupá - MT 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (l) (m) (o) (p) (q) (s) ok N/A Name or company name FAZENDA DOIS IRMAOS FAZENDA QUERENCIA NOVA FAZENDA PORTO ALEGRE FAZENDA DEZIM FAZENDA AMANHECER ALEGRE AGROPECUARIA SAO MIGUEL FAZENDA SAO LUIZ FAZ.POLIZEL CHACARA 03 IRMAOS FAZENDA NOSSASENHORA DO MEDIANEIRA FZ: MEIA LUA FAZENDA CAPELA 1 FAZENDA RINCAO ESTANCIA TOTH FAZENDA BOA ESPERANÇA FAZENDA EL DOURADO DO XINGU FAZ. TATIANE FAZENDA LAGOA AZUL SITIO SANTA RITA SITIO SAO FRANCISCO DE ASSIS FAZENDA BANG BANG FAZENDA BOA ESPERANÇA FAZENDA CENTENARIO SITIO MAIA FZ: MEIA LUA Cattle breeder RODRIGO NAVES AGUIAR FAZENDA QUERENCIA NOVA RODRIGO NAVES AGUIAR CLAUDIO APARECIDO CARNEIRO FERREIRA FABIO PEREIRA NOGUEIRA AGROPECUARIA SASTRE LTDA ANDRE DE MORAES ZUCATO PAULO PRUDENTE POLIZEL WILLIAN SILVA SOUZA AGUINALDO RAMOS DE OLIVEIRA JOSE MOACIR DE ANDRADE LAJES FLAVIO EDUARDO PARO EDSON MIGUEL PIOVESAN WAGNER JOSE URGNIANI HUMBERTO MARTINS COSTA AGENOR VIEIRA ANDRADE NETO RENATO LIMA DOS SANTOS FLAVIO MORONA ELMO DIEDRICH DA COSTA CLEUSA STRADIOTTO LUIZ CARLOS NUNES CASTELO MARCOLINO ALDO DE SOUZA DILL BERNAR TEIXEIRA CRUVINEL DORLI MAIA JOSE MOACIR DE ANDRADE LAJES CPF / CNPJ 621.203.601-20 894.514.491-91 621.203.601-20 002.452.386-03 884.266.371-91 09.015.888/0001-00 695.916.791-49 218.954.538-28 150.313.492-04 326.610.292-49 466.718.706-91 141.545.768-95 139.332.219-00 022.503.021-70 987.063.732-91 902.679.316-20 896.367.671-49 559.079.380-72 162.481.630-49 458.913.891-34 534.469.258-72 296.221.909-87 022.877.961-85 570.054.191-20 466.718.706-91 Date 2012-05-04 00:00:00.000 2012-02-11 00:00:00.000 2012-03-16 00:00:00.000 2011-12-16 00:00:00.000 2012-01-12 00:00:00.000 2012-02-06 00:00:00.000 2012-01-23 00:00:00.000 2012-04-11 00:00:00.000 2012-01-27 00:00:00.000 2011-12-02 00:00:00.000 2012-01-09 00:00:00.000 2012-02-17 00:00:00.000 2012-03-14 00:00:00.000 2012-02-29 00:00:00.000 2011-12-01 00:00:00.000 2012-03-03 00:00:00.000 2012-01-27 00:00:00.000 2012-03-21 00:00:00.000 2012-02-22 00:00:00.000 2011-12-01 00:00:00.000 2012-03-27 00:00:00.000 2011-12-06 00:00:00.000 2012-04-16 00:00:00.000 2012-03-09 00:00:00.000 2012-03-08 00:00:00.000 Municipality NOVO PROGRESSO NOVA GUARITA TERRA NOVA DO NORTE NOVO PROGRESSO CONFRESA TERRA NOVA DO NORTE PARANAITA NOVO MUNDO PEIXOTO DE AZEVEDO NOVO PROGRESSO NOVO MUNDO NOVO PROGRESSO NOVO PROGRESSO NOVA SANTA HELENA ITAITUBA MARCELANDIA TERRA NOVA DO NORTE ALTAMIRA PEIXOTO DE AZEVEDO PEIXOTO DE AZEVEDO SAO JOSE DO XINGU NOVA GUARITA ITAITUBA MATUPA NOVO MUNDO Property's LAR/LAU/ LAPR State Georeferenced Point CCIR PA ok (d) (c) MT ok (d) (c) MT ok (d) (c) PA ok (d) (c) MT ok (d) (c) MT ok (d) (c) MT ok (d) (c) MT ok (d) (c) MT ok (d) (c) PA ok (d) (c) MT ok (d) (c) PA ok (d) (c) PA ok (d) (c) MT ok (d) (c) PA ok (d) (c) MT ok (d) (c) MT ok (d) (c) PA ok (d) (c) MT ok (d) (c) MT ok (d) (c) MT ok (d) (c) MT ok (d) (c) PA ok (d) (c) MT ok (d) (c) MT ok (d) (c) CAR ok (b) (b) ok (b) ok (b) (b) (b) ok (b) ok ok (b) ok (b) (b) ok (b) (b) ok (b) ok (b) (b) a) (p) (p) (p) ok (p) (p) (p) ok (p) (p) (p) ok (p) ok (q) (p) (p) (p) (p) (p) (p) (p) (p) (p) (p) b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 6. c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result ok (l) ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok 4/19/12 1/16/12 3/12/12 12/12/12 1/10/12 2/6/12 1/2/12 4/11/12 12/30/11 12/2/11 1/4/12 2/3/12 3/6/12 2/10/12 none 2/21/12 1/16/12 3/9/12 2/21/12 11/28/11 3/26/12 12/5/11 4/16/12 2/27/12 3/5/12 ALERT ALERT ALERT ELIGIBLE ALERT ALERT ALERT ELIGIBLE ALERT ALERT ALERT ELIGIBLE ALERT ELIGIBLE ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT Reason Period between monitoring and purchase Note coordenadas inconsistentes inconsistent coordinates inconsistent coordinates CAR inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates CAR inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates 15 days 26 days 4 days 4 days 2 days 0 days 21 days 0 days 28 days 0 days 5 days 14 days 8 days 19 days 11 days 11 days 12 days 1 day 3 days 1 day 1 day 0 days 11 days 3 days (s) - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental Record (CAR). Lack of Rural Environmental License (LAR) Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Mato Grosso, there is no obligation to CAR and LAR, but some properties already have CAR. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. Lack of Cattle Breeder’s Declaration. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, there was no monitoring before the purchase. There was no monitoring before the purchase, however, according to the certificate issued by APOIO Consultoria on December 28, 2011 a monitoring was conducted after the purchase and the property was then classified as “ALERT”. According to the performed work stage test. Not applicable. 26 Attachment – Conducted tests – Pimenta Bueno - RO 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (l) (m) (o) (p) (q) (r) (s) (t) ok N/A Name or company name FAZENDA PARANA FAZENDA SANTA ADELIA GUAPORE VI SITIO NOVA ESPERANCA SITIO COLINA SITIO 3 IRMÃOS FAZENDA MELGACINHO FAZENDA AREAL FAZENDA ASA BRANCA FAZENDA TRES MOCAS FAZENDA FURNAS SITIO AGUAS DE LINDOIA FAZENDA VANAIRA FAZENDA SANTA ANA FAZENDA PEROBAL FAZENDA IMBAUBA SITIO BOA SORTE SITIO XORORO SÍTIO VISTA ALEGRE SITIO NOVO HORIZONTE SITIO BOA VISTA SITIO AREIA BRANCA SITIO BOBECK SITIO MALHEIRO FAZENDA ROSILDA HENKE CORA SITIO BOA ESPERANCA Cattle breeder PEDRO JOSE BESCOROVAINE TALIS ROBERTO SIMONATO JOUBERT ANTONIO DE OLIVEIRA ENIO PERINI FABIANO SILVA DE OLIVEIRA ROBERTA MARIA DE QUEIROZ FIGUEREDO WALTER EUGENIO DOS SANTOS PAULO SERGIO LAGASSI OSMAR POLIZEL JOAQUIM DE SOUZA GOMES GENALDO MARTINS DE ALMEIDA DAVID BINOW ALVARO ABREU RIBEIRO E OUTRO DANIEL ANDRADE VILELA ERIVELTO SANTOS DE HOLANDA GELIS JOSE DIAS NILTON FRANCISCO DE ASSUNCAO HILARINDO APARICIO INACIO DANIEL MILLER ROBERSON GOMES ELIAS FERREIRA INERIO PEDRO BOBECK JOVECI BEVENUTO SOUZA ROSILDA HENKE CORA ETEVALDO TOZETTI BRAGA CPF / CNPJ 248.793.202-34 826.710.012-15 478.929.782-91 816.806.787-87 683.654.972-04 569.368.694-91 602.260.139-87 400.278.992-68 803.976.468-87 070.748.321-20 349.185.669-87 139.476.726-91 061.685.738-10 686.191.708-72 645.167.502-44 478.798.312-15 172.257.601-49 359.954.169-87 639.369.412-20 594.639.452-53 636.798.172-15 010.521.799-91 325.287.791-00 419.004.052-53 315.413.132-91 Date 2012-04-11 00:00:00.000 2012-01-20 00:00:00.000 2012-05-11 00:00:00.000 2012-04-17 00:00:00.000 2012-05-31 00:00:00.000 2012-01-04 00:00:00.000 2012-03-09 00:00:00.000 2012-02-11 00:00:00.000 2012-03-14 00:00:00.000 2012-02-20 00:00:00.000 2012-01-20 00:00:00.000 2012-05-15 00:00:00.000 2011-12-01 00:00:00.000 2012-04-09 00:00:00.000 2011-12-15 00:00:00.000 2012-03-08 00:00:00.000 2012-03-09 00:00:00.000 2011-12-08 00:00:00.000 2012-02-09 00:00:00.000 2012-01-20 00:00:00.000 2012-01-10 00:00:00.000 2012-05-15 00:00:00.000 2012-04-19 00:00:00.000 2012-05-25 00:00:00.000 2012-04-14 00:00:00.000 Property's Municipality State Georeferenced Point PARECIS RO ok COSTA MARQUES RO ok MINISTRO ANDREAZA RO ok MACHADINHO D OESTE RO ok PRIMAVERA DE RONDONIA RO ok PIMENTA BUENO RO ok MACHADINHO D OESTE RO ok CACOAL RO ok CACOAL RO ok CAMPO NOVO DE RONDONIA RO ok CACOAL RO ok ESPIGAO D OESTE RO ok CORUMBIARA RO ok CORUMBIARA RO ok PORTO VELHO RO ok CACOAL RO ok ESPIGAO D OESTE RO ok PRESIDENTE MEDICI RO ok ESPIGAO D OESTE RO ok CACOAL RO ok PARECIS RO ok ROLIM DE MOURA RO ok ESPIGAO D OESTE RO ok CACOAL RO ok ESPIGAO D OESTE RO ok CCIR (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) ok (d) (d) (d) ok ok (d) (d) (d) (d) (d) (d) ok (d) LAR/LAU/ LAPR (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) CAR (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) a) ok (p) ok (p) (p) (p) (p) ok (p) ok (r) ok ok ok (p) (p) (p) (p) (p) (p) (p) (q) (p) ok (p) b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 6. c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result Reason ok ok ok ok ok ok (l) ok ok ok ok (l) (l) (l) (l) (l) (l) (l) (l) (l) ok (l) (l) (l) ok 4/2/12 1/11/12 5/8/12 4/16/12 5/30/12 12/2/11 3/6/12 2/8/12 3/12/12 11/20/10 12/12/11 5/2/12 11/24/11 4/4/12 12/15/11 3/2/12 3/7/12 12/8/11 2/9/12 1/5/12 1/5/12 none 4/16/12 5/18/12 4/14/12 ELIGIBLE ALERT ELIGIBLE ALERT ALERT ALERT ALERT ELIGIBLE ALERT ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ELIGIBLE ALERT matching perimeter inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates matching perimeter matching perimeter matching perimeter matching perimeter matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates Period between monitoring and purchase Note 9 days 9 days 3 days 1 day 1 day 33 days 3 days 3 days 2 days 457 days (t) 39 days 13 days 7 days 5 days 0 days 6 days 2 days 0 days 0 days 15 days 5 days (s) 3 days 7 days 0 days - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental Record (CAR). Lack of Rural Environmental License (LAR) Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Rondônia, CAR and LAR are not yet mandatory. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. Lack of Cattle Breeder’s Declaration. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, there was no monitoring before the purchase. According to the Monitoring Certificate presented, the period between monitoring and purchase is more than 31 days. There was no monitoring before the purchase date, however, according to the certificate issued by APOIO Consultoria on 05/16/2012, a monitoring was conducted after the purchase and the property was then classified as “ALERT”. The monitoring occurred 457 days before the purchase date, however, according to the certificate issued by APOIO Consultoria on April 17, 2012, a monitoring was conducted after the purchase and the property was then classified as “ALERT”. According to the performed work stage test. Not applicable. 27 Attachment I – Conducted tests– Redenção - PA 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (c) (d) (e) (f) (g) (h) (i) (j) (m) (o) (p) (q) (r) ok N/A Name or company name FAZENDA NUVEM BRANCA II FAZENDA IMARU FAZENDA AGUA BOA FAZENDA BORONESA FAZENDA BOA ESPERANCA FAZENDA BOA SORTE CHACARA AGUAS CLARAS CHACARA NOSSA SRA APARECIDA FAZENDA FOFOCA FAZENDA GRADAUS FAZENDA SANT ELENA FAZ SANTA HELOIZA SITIO ARAGUAIA FAZENDA ALO BRASIL FAZENDA SANTA FE FAZENDA BERANTI FAZENDA BACURI FAZENDA OURO PRETO FAZENDA REUNIDAS MACEDONIA FAZENDA SAO RAFAEL FAZENDA NOSSA SENHORA APARECIDA FAZENDA SANTA DELIA FAZENDA 3 J FAZENDA IMARU MARIO PEDRO SEBER JUNIOR Cattle breeder CPF / CNPJ ANTONIO LUCENA BARROS 066.374.852-68 DIMAS GOMES SANTANA 088.848.111-04 VILMAR VIEIRA 723.549.412-34 FLAVIA SILVEIRA DE FREITAS 649.517.231-15 ADOLFO MARTINS DOS ANJOS 218.595.662-00 JUNIA LUCIA DUCA COSTA 029.385.866-71 VERCINO COELHO DA SILVA 076.968.091-72 FRANCISCO RODRIGUES SOARES 179.295.042-04 WILDER SANTANA SAMPAIO 097.498.292-04 ANDRE LUIZ BORGES STEFAN 198.011.571-00 ALEXANDRE ROSA VILELA 549.783.868-53 JOSE ALBERTO DE SOUSA BRANCO 075.597.043-87 GASPAR VIEIRA DE CARVALHO 332.928.091-34 MARCORELIO NOVAIS SANTANA 207.535.512-68 WELINGTON BRASIL ZUCATO 713.835.498-34 IBIS ALVES DE RESENDE 262.633.511-87 DANIEL DE PAIVA ABREU 452.361.006-15 ELOI ZATTA 177.129.989-49 PEDRO ANDRADE SILVA 031.114.666-04 ADINEI CAMPOS RODRIGUES 059.086.551-04 WASHINGTON SEBASTIAO DE CARVALHO 322.667.316-53 WELINGTON BRASIL ZUCATO 713.835.498-34 FELLIPE CUNHA BORGES 961.136.932-87 DIMAS GOMES SANTANA 088.848.111-04 MARIO PEDRO SEBER JUNIOR 091.176.418-61 Date 2012-01-07 00:00:00.000 2012-03-08 00:00:00.000 2012-04-03 00:00:00.000 2012-03-26 00:00:00.000 2012-04-09 00:00:00.000 2012-01-31 00:00:00.000 2012-04-03 00:00:00.000 2011-12-13 00:00:00.000 2012-05-02 00:00:00.000 2012-03-07 00:00:00.000 2012-03-12 00:00:00.000 2012-01-16 00:00:00.000 2012-05-16 00:00:00.000 2012-02-08 00:00:00.000 2012-04-23 00:00:00.000 2012-01-11 00:00:00.000 2012-03-20 00:00:00.000 2012-02-11 00:00:00.000 2012-01-28 00:00:00.000 2011-12-06 00:00:00.000 2012-02-14 00:00:00.000 2012-02-24 00:00:00.000 2012-05-09 00:00:00.000 2012-01-31 00:00:00.000 2012-03-21 00:00:00.000 Municipality CUMARU DO NORTE SANTA MARIA DAS BARREIRAS SANTANA DO ARAGUAIA CUMARU DO NORTE SANTANA DO ARAGUAIA SANTA MARIA DAS BARREIRAS SANTA MARIA DAS BARREIRAS CUMARU DO NORTE SANTA MARIA DAS BARREIRAS SANTA MARIA DAS BARREIRAS SANTA MARIA DAS BARREIRAS PAU D ARCO SANTA MARIA DAS BARREIRAS REDENCAO SANTANA DO ARAGUAIA SANTA MARIA DAS BARREIRAS CUMARU DO NORTE CUMARU DO NORTE BANNACH SANTA MARIA DAS BARREIRAS BANNACH CUMARU DO NORTE SANTA MARIA DAS BARREIRAS SANTA MARIA DAS BARREIRAS SANTANA DO ARAGUAIA UF PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA PA Property's Georeferenced Point ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok CCIR (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) LAR/LAU/ LAPR CAR a) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok (r) ok ok (p) ok ok (q) ok (r) ok ok ok ok ok ok ok ok ok ok ok b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 6. c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result Reason ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok 1/7/12 3/2/12 3/6/12 3/14/12 3/28/12 12/8/11 3/20/12 12/7/11 4/26/12 2/29/12 3/5/12 1/16/12 5/10/12 1/16/12 4/19/12 12/12/11 3/16/12 2/7/12 1/25/12 11/29/11 2/7/12 2/20/12 4/19/12 1/18/12 3/6/12 ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ELIGIBLE ELIGIBLE ALERT ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE CAR CAR CAR CAR CAR CAR CAR CAR inconsistent coordinates CAR CAR inconsistent coordinates CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR Period between monitoring and purchase Note 0 days 6 days 28 days 12 days 12 days 54 days 14 days 6 days 6 days 7 days 7 days 0 days 6 days 23 days 4 days 30 days 4 days 4 days 3 days 7 days 7 days 4 days 20 days 13 days 15 days - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental License (LAR). Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Pará, there is the obligation only for CAR. There are no records for LAR. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, there was no monitoring before the purchase. According to the Monitoring Certificate presented, the period between monitoring and purchase is more than 31 days. According to the performed work stage test. Not applicable. 28 Attachment I – Conducted tests – Rio Branco - AC 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (l) (m) (o) (p) ok N/A Name or company name SITIO PLANALTO FAZENDA JOAO PESSOA FAZENDA UIRAPURU FAZENDA BURITI COLINA JV FAZENDA VALE DO IQUIRI COLONIA SAO CRISTOVAO FAZENDA PORTO RICO COLONIA RETIRO FAZENDA PERSEVERANCA COLONIA LUAR DE AGOSTO FAZENDA U COLONIA SOL NASCENTE FAZENDA SANTA MÔNICA FAZENDA ESPERANÇA COLONIA PODEROSO FAZENDA AQUARIUS FAZENDA CAMPO VERDE FAZENDA SANTA RITA FAZENDA OURO BRANCO FAZENDA JARAGUÁ COLONIA CAMPO VERDE FAZENDA NOVO HORIZONTE COLONIA JARDIN 1 FAZENDA ALVORADA Cattle breeder JOAO PESSOA DE BRITO JOAO PESSOA DE BRITO EDSON ROBERTO VIANA AGROPECUARIA BURITI S/A JOSE VANILDO PESSOA JOSE RIBAMAR BRITO MARIO PAULINO DE LIMA SEBASTIÃO ISRAEL TAVARES VALDIRO DOMINGOS DE OLIVEIRA EDUARDO PRANDINI LUIZ CEZARIO GOMES EDSON GOMES BATISTA JORGE MONTEIRO DA SILVA ESMERALDINO SATURNINO DA SILVA LEANDRO TAVARES VERONEZ ARTEMILTON ALVES DA SILVA ELIMAR BARBOSA TEIXEIRA FERNANDO OLIVEIRA JUNIOR ROQUE REIS BARREIROS EDWIN MACOWSKI SERGIO SEBASTIÃO DE BARROS SAYDE MESQUITA DE SOUSA FERNANDO DE ASSIS FERREIRA MELO LUIZ CARLOS JARDIM SERGIO VASQUES ARANTES CPF / CNPJ 216.276.222-68 216.276.222-68 424.798.609-06 02.266.524/0001-54 321.868.432-34 215.970.653-15 052.275.772-34 019.301.501-30 435.466.762-20 039.579.249-52 177.132.341-87 350.126.842-49 696.786.002-00 020.106.312-34 673.407.332-72 650.516.532-00 719.167.766-04 227.213.043-72 035.736.728-68 022.465.629-53 357.476.768-49 002.909.072-50 947.481.286-15 893.967.668-87 474.450.338-15 Date 2011-12-09 00:00:00.000 2012-05-16 00:00:00.000 2012-03-13 00:00:00.000 2011-12-28 00:00:00.000 2012-04-14 00:00:00.000 2012-04-24 00:00:00.000 2012-04-11 00:00:00.000 2012-03-30 00:00:00.000 2012-04-20 00:00:00.000 2012-02-10 00:00:00.000 2012-04-13 00:00:00.000 2012-03-07 00:00:00.000 2012-01-21 00:00:00.000 2011-12-21 00:00:00.000 2011-12-17 00:00:00.000 2011-12-09 00:00:00.000 2012-01-13 00:00:00.000 2012-04-14 00:00:00.000 2012-05-15 00:00:00.000 2012-03-23 00:00:00.000 2011-12-05 00:00:00.000 2011-12-08 00:00:00.000 2012-02-13 00:00:00.000 2012-02-04 00:00:00.000 2011-12-08 00:00:00.000 Municipality PORTO VELHO RIO BRANCO BRASILEIA CAPIXABA BRASILEIA SENADOR GUIOMARD BUJARI EPITACIOLANDIA SENA MADUREIRA CAPIXABA BRASILEIA BUJARI RIO BRANCO RIO BRANCO CAPIXABA SENA MADUREIRA PLACIDO DE CASTRO ACRELANDIA BRASILEIA XAPURI BUJARI RIO BRANCO RIO BRANCO PLACIDO DE CASTRO SENADOR GUIOMARD Property's State Georeferenced Point CCIR RO ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) AC ok (d) LAR/LAU/ LAPR (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) CAR (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) a) (p) (p) (p) (p) ok ok (p) (p) ok (p) (p) ok (p) (p) (p) (p) (p) (p) (p) (p) (p) (p) (p) (p) (p) b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 6. 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result Reason ok ok ok ok (l) (l) (l) (l) (l) ok (l) ok ok ok (l) ok ok (l) ok (l) (l) ok ok ok ok 12/6/11 4/16/12 3/12/12 12/5/11 4/2/12 4/4/12 4/16/12 3/27/12 4/20/12 2/6/12 4/10/12 3/5/12 12/8/11 12/1/11 12/15/11 12/7/11 1/10/12 4/13/12 4/17/12 3/19/12 12/1/11 12/1/11 2/10/12 2/2/12 12/6/11 ALERT ALERT ALERT ALERT ELIGIBLE ELIGIBLE ALERT ALERT ELIGIBLE ALERT ALERT ELIGIBLE ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT ALERT inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter matching perimeter inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates Period between monitoring and purchase Note 3 days 30 days 1 day 23 days 12 days 20 days 5 days 3 days 0 day 4 days 3 days 2 days 44 days 20 days 2 days 2 days 3 days 1 day 28 days 4 days 4 days 7 days 3 days 2 days 2 days - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental Record (CAR). Lack of Rural Environmental License (LAR). Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Acre, CAR and LAR are not yet mandatory. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. Lack of Cattle Breeder’s Declaration. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the performed work stage test. Not applicable. 29 Attachment I – Conducted tests – Tucumã - PA 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (c) (d) (e) (f) (g) (h) (i) (j) (m) (n) (o) (p) (r) (t) ok N/A Name or company name FAZENDA ARCO VERDE FAZENDA VIDA NOVA FAZENDA CAJAZEIRA FAZENDA JUSSARA FAZENDA NOVO HORIZONTE FAZENDA RANCHO DO VALE FAZENDA SANTA CLARA FAZENDA TIANGUA FAZENDA PAU BRASIL FAZENDA SANTA DELIA FAZENDA MARCO PERDIDO FAZENDA CAJAZEIRA FAZENDA SANTA ROSA FAZENDA ESPIRITO SANTO FAZENDA SANTA RITA FAZ BOQUEIRAO DA SERRA I FAZENDA MATAO FAZENDA JUSARA FAZENDA 2 IRMAOS FAZENDA VALE DO MUTUM FAZENDA MOCA BONITA FAZENDA VALE DO BOI FAZENDA RODEIO II FAZ MORADA DO SOL FAZENDA FORTALEZA Cattle breeder AMALIA NEVES DOS SANTOS CORACY MACHADO KERN GABRIEL AUGUSTO CAMARGO MANOEL JOSE CARDOSO ACIR JOSE COELHO ZACARIAS AZEVEDO JUNIOR ARLINDO LAURIANO ROSA AVERCINO MOTA DOS REIS PAULO GASPARETTO WELINGTON BRASIL ZUCATO CLAUDIONEI ZAMPIVA GABRIEL AUGUSTO CAMARGO KLEVESON RAIMUNDO SILVA AGROPECUARIA SANTA BARBARA XINGUARA S/A MARIA RITA VIEIRA E SILVA PEDRO DA SILVA NETO MAYRA TRINDADE GOMES FERREIRA JOSE ALVES BOMFIM JOAO APARECIDO PESCONI MOACIR PEREIRA SALGADO PAULO ROCHA DA SILVA JOAO BARBOSA SANTOS JOSE PAULO CARREIRA FERNANDO CAVALCANTI CALIXTO DIAS TANNUS GASPAR GONCALVES BONTEMPO CPF / CNPJ 007.272.541-97 084.221.251-53 178.405.116-00 122.099.535-53 125.194.481-72 247.354.691-68 135.211.601-49 280.430.141-91 231.693.200-25 713.835.498-34 248.073.382-34 178.405.116-00 299.133.492-49 07.336.695/0003-98 111.089.756-15 332.773.701-00 462.536.372-15 013.735.011-20 363.780.898-68 231.143.551-53 112.444.376-20 225.990.291-04 748.467.958-53 038.547.826-75 122.584.401-06 Date 2012-04-20 00:00:00.000 2012-04-14 00:00:00.000 2012-03-16 00:00:00.000 2012-05-17 00:00:00.000 2012-01-27 00:00:00.000 2012-01-18 00:00:00.000 2012-04-27 00:00:00.000 2012-05-11 00:00:00.000 2012-01-30 00:00:00.000 2012-02-22 00:00:00.000 2012-05-02 00:00:00.000 2012-02-07 00:00:00.000 2012-02-11 00:00:00.000 2012-01-20 00:00:00.000 2012-01-16 00:00:00.000 2012-02-03 00:00:00.000 2012-05-05 00:00:00.000 2012-01-03 00:00:00.000 2012-04-25 00:00:00.000 2011-12-16 00:00:00.000 2012-04-25 00:00:00.000 2011-12-16 00:00:00.000 2012-03-10 00:00:00.000 2012-03-21 00:00:00.000 2012-03-15 00:00:00.000 Municipality SAO FELIX DO XINGU OURILANDIA DO NORTE SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU CUMARU DO NORTE TUCUMA SAO FELIX DO XINGU SAO FELIX DO XINGU XINGUARA SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU OURILANDIA DO NORTE SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU SAO FELIX DO XINGU Property's State Georeferenced Point CCIR PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) PA ok (d) LAR/LAU/ LAPR CAR a) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) ok ok ok ok ok ok ok ok ok ok ok ok (n) ok (n) ok ok (n) ok ok ok ok ok ok ok ok ok (r) ok ok (r) ok ok ok ok (p) ok ok ok ok ok ok (p) ok ok ok ok ok (p) ok b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 6. c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result Reason ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok 4/18/12 4/10/12 2/9/12 5/17/12 1/4/12 12/13/11 4/16/12 5/8/12 1/6/12 2/20/12 4/17/12 2/3/12 2/2/12 1/16/12 1/9/12 1/6/12 2/24/12 1/2/12 4/25/12 12/8/11 4/23/12 12/9/11 2/23/12 3/9/12 2/27/12 ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ELIGIBLE ALERT ELIGIBLE CAR CAR CAR CAR CAR CAR CAR CAR CAR CAR inconsistent coordinates CAR CAR CAR CAR CAR CAR inconsistent coordinates CAR CAR CAR CAR CAR inconsistent coordinates CAR Period between monitoring and purchase Note 2 days 4 days 36 days 0 day 23 days 36 days 11 days 3 days 24 days 2 days 15 days 4 days 9 days 4 days 7 days 28 days 71 days (t) 1 day 0 day 8 days 2 days 7 days 16 days 12 days 17 days - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental License (LAR). Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Pará, only CAR is mandatory. There are no records for LAR. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited for these analyses. There is no control and monitoring of indirect suppliers, therefore the audit’s analysis is limited. Failure to identify the CAR on the website of the Environment Department, however, the physical document was provided. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, the period between monitoring and purchase is more than 31 days. The monitoring occurred 71 days before the purchase date, however, according to the certificate issued by APOIO Consultoria on August 30, 2012, a monitoring was conducted after the purchase and the property was then classified as "ELIGIBLE". According to the performed work stage test. Not applicable. 30 Attachment I – Conducted tests– Vilhena - RO 1. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (l) (m) (n) (o) (p) (r) (t) ok N/A Name or company name FAZENDA SERRA DOURADA SITIO NOSSA S APARECIDA FAZENDA SANTA RITA DE CASSIA FAZENDA SIRIO I SITIO CANELA FAZENDA CAJUEIRO ESTANCIA NEVES ESTANCIA DHULLY SÍTIO PARANÁ SITIO RN SITIO SAO JOSE SITIO BOA SORTE SITIO 2 NESTOR FAZENDA MAGALHAES SITIO IPIRANGA SITIO VILELA FAZENDA SÃO PEDRO SITIO NASCIMENTO FAZENDA TOCA DA ONCA FAZENDA NOVA PARA FAZENDA RANCHO ALEGRE 2 SITIO BOA ESPERANCA FAZENDA MODELO FAZENDA FERRARI SITIO SAGRADO CORACAO DE JESUS Cattle breeder ROBSON REINOSO DE PAULA CARLOS MONTEIRO E LIMA RUDINEI FLORES MELLO PAULO SERGIO MARTINS DA SILVA LUIZ NICCHIO WILLIAN TANAKA OTA ADALTO FERREIRA NEVES JOAO MARIA CORDEIRO DA SILVA JAIR CONSTANTE DOS SANTOS ROGERIO LUIZ NICOLA JOSE FRANCISCO DE ANDRADE NARCELIO CRISOSTOMO DO NASCIMENTO NESTOR RODRIGUES DE SOUZA WILSON JOSE CAHULLA ARMANDO GENTIL CARIVALDO VILELA DA COSTA PEDRO NOGUEIRA OTILIO NASCIMENTO FABIO OLTRAMARES NORBERTO RIBEIRO DE MENDONCA NETO JEOVA EVANGELISTA SOUZA ELZELINDA MARIA DA CONCEICAO MIRANDA ANGELITA ALECCHANDRA RIBEIRO DE ASSIS DEJAIR FERRARI ODAIR DA SILVA CPF / CNPJ 302.413.402-68 551.071.686-04 348.925.592-53 783.445.069-72 528.952.469-04 658.712.002-49 059.381.328-60 305.556.392-15 283.174.919-00 385.495.142-68 369.453.401-63 768.329.962-68 086.208.069-04 710.231.519-87 012.735.749-15 113.528.762-72 077.702.431-49 252.004.456-04 514.403.182-04 020.059.548-29 116.497.809-82 171.161.391-68 592.383.562-20 328.042.297-34 424.445.439-04 Date 2012-03-09 00:00:00.000 2012-03-24 00:00:00.000 2011-12-22 00:00:00.000 2011-12-09 00:00:00.000 2012-02-29 00:00:00.000 2011-12-21 00:00:00.000 2012-04-28 00:00:00.000 2012-04-24 00:00:00.000 2012-04-27 00:00:00.000 2011-12-08 00:00:00.000 2012-01-12 00:00:00.000 2012-04-25 00:00:00.000 2012-03-29 00:00:00.000 2012-04-16 00:00:00.000 2012-04-23 00:00:00.000 2012-01-27 00:00:00.000 2012-02-17 00:00:00.000 2012-03-09 00:00:00.000 2012-05-24 00:00:00.000 2012-02-16 00:00:00.000 2012-01-25 00:00:00.000 2012-01-09 00:00:00.000 2012-04-13 00:00:00.000 2012-01-20 00:00:00.000 2012-05-15 00:00:00.000 Municipality ESPIGAO D OESTE CORUMBIARA ALTO ALEGRE DOS PARICIS ALTA FLORESTA D OESTE COLORADO DO OESTE PIMENTEIRAS DO OESTE SANTA LUZIA D OESTE COLORADO DO OESTE ROLIM DE MOURA COLORADO DO OESTE CORUMBIARA CORUMBIARA CABIXI PIMENTA BUENO CABIXI CABIXI CHUPINGUAIA COLORADO DO OESTE ALTO ALEGRE DOS PARICIS CHUPINGUAIA CASTANHEIRAS CEREJEIRAS PRESIDENTE MEDICI ESPIGAO D OESTE VILHENA Property's State Georeferenced Point RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok RO ok CCIR (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (n) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) (d) LAR/LAU/ LAPR ok (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) (c) CAR (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) (b) a) (p) ok (p) (r) ok (p) ok ok (p) (p) ok (p) (p) (p) (p) ok (p) (p) (r) ok (p) ok (p) (p) ok b) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) (a) 2. c) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) (e) a) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) (f) 3. a) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) (g) 4. a) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) (h) 5. a) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) (m) b) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) (i) 6. c) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A d) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) (j) a) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) (o) Cattle breeder’s declaration Last monitoring before purchase Monitoring result Reason Period between monitoring and sale ok (l) ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok ok 2/20/12 3/13/12 12/2/11 7/30/11 2/13/12 12/19/11 4/26/12 4/18/12 4/17/12 12/1/11 12/28/11 4/16/12 3/29/12 4/16/12 4/16/12 1/24/12 1/9/12 2/16/12 4/18/12 2/10/12 1/9/12 12/30/11 4/11/12 1/16/12 4/18/12 ALERT ELIGIBLE ALERT ELIGIBLE ELIGIBLE ALERT ELIGIBLE ELIGIBLE ALERT ALERT ELIGIBLE ALERT ALERT ALERT ALERT ELIGIBLE ALERT ALERT ELIGIBLE ELIGIBLE ALERT ELIGIBLE ALERT ALERT ELIGIBLE inconsistent coordinates matching perimeter inconsistent coordinates matching perimeter matching perimeter inconsistent coordinates matching perimeter matching perimeter inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates inconsistent coordinates inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates matching perimeter matching perimeter inconsistent coordinates matching perimeter inconsistent coordinates inconsistent coordinates matching perimeter 18 days 11 days 20 days 132 days 16 days 2 days 2 days 6 days 10 days 7 days 15 days 9 days 0 days 0 days 7 days 3 days 39 days 22 days 36 days 6 days 16 days 10 days 2 days 4 days 27 days Note (t) - To the indirect suppliers this kind of control does not exist, given that there is no traceability program. Lack of Rural Environmental Record (CAR). Lack of Rural Environmental License (LAR). Lack of Certificate of Registration Rural Property (CCIR). The supplier is blocked, but not excluded. They are unblocked only after proving the reparation to the environmental damage. Funai does not make data regularly available for consultation. There were no cases of slave-like or degrading work. The supplier is blocked, but not excluded. Purchases are restarted after the supplier is unblocked. The National Institute of Colonization and Agrarian Reform (INCRA) has no official list, therefore, it is difficult to comply with this item. In the state of Rondônia, CAR and LAR are not yet mandatory. There is no control and proof of cattle’s growing and development. Accordingly, traceability will be limited to the analyses. Lack of Cattle Breeder’s Declaration. There is no control and monitoring to indirect suppliers, therefore the audit’s analysis is limited. There are divergent information in the CCIR, given that the data of the property stated in the document differ from the data input in the ERP system. Only the holder’s data match. The meetings of the Commission with representatives of the industry, NGOs, customers, the financial system and Government are not held monthly. The result of the property's monitoring was ALERT, which allows the purchase, but there is no reliability. According to the Monitoring Certificate presented, the period between monitoring and purchase is more than 31 days. The monitoring occurred 132 days before the purchase date, however, according to the certificate issued by APOIO Consultoria on November 12, 2012, a monitoring was conducted after the purchase and the property was then classified as "ELIGIBLE". According to the performed work stage test. Not applicable. 31 Attachment II – Monitoring test for purchase Unit code Unit Farm Code Farm State Registration CNPJ/CEI (Corporate Tax ID) Cattle breeder Issue date Reason Period between monitoring and purchase 187 187 GDP PIB 277714 119680 SITIO BELA VISTA FAZENDA FURNAS 0000000152951-0 1214624 733.984.202-06 070.748.321-20 ADEMIR LOURENCO COELHO JOAQUIM DE SOUZA GOMES 56 VHA 324559 FAZ. BOI GORDO II 2867508 348.925.592-53 RUDINEI FLORES MELLO 2012-03-23 00:00:00.000 1/14/11 56 159 159 181 181 329 329 60 VHA AFT AFT MRB MRB MTP MTP RBO 121817 575622 1569480 639043 1015625 435969 660773 1658523 SITIO SANTA ROSA FAZ.RANCHARIA ESTANCIA ALVORADA FAZENDA SAO FRANCISCO FAZENDA FABISA SITIO SAO JOAO FAZENDA VENANCIO FAZ FONTE AZUL 1335961 13.382.026-2 NULL NULL 15.116.849-0 13.351.707-1 13.298.197-1 NULL 385.520.352-00 025.622.661-02 949.554.411-49 127.138.994-00 05.814.264/0002-83 467.991.259-68 042.736.676-30 611.486.522-72 JORCELINO RODRIGUES DA SILVA ALEXANDRE LAVEZO NETO GILSON ALVES MARTINS FRANCISCO ADAILTON DIAS DE SA FAZENDAS BOPIL KING RANCHO LTDA JOAO ALVES MALAQUIAS HELIO VENANCIO DE OLIVEIRA ROSA CRISTINA SAMPAIO 2012-01-27 00:00:00.000 2012-04-19 00:00:00.000 2012-01-09 00:00:00.000 2011-12-23 00:00:00.000 2012-01-24 00:00:00.000 2012-02-06 00:00:00.000 2012-01-25 00:00:00.000 2012-03-27 00:00:00.000 11/17/11 4/18/12 None 11/25/10 1/20/12 None None None 60 185 185 RBO RED RED 369885 595456 592468 COLONIA SANTA LUCIA FAZENDA NOSSA SENHORA DO CARMO FAZENDA JAGUARI NULL 15.115347-7 15.269.919-8 580.593.182-68 011.260.401-34 29.362.985/0002-68 ELADIO SANTIAGO DA SILVA DIVINO DA SILVA MARQUEZ SOCIEDADE AGROPECUARIA IMACULADA CONCEICAO LTDA 2012-01-16 00:00:00.000 2011-12-21 00:00:00.000 2012-02-23 00:00:00.000 11/20/10 12/6/12 ELIGIBLE ELIGIBLE 2/20/12 ELIGIBLE 186 186 TCM TCM 652927 1072689 FAZENDA MATAO FAZENDA BAIXADAO 462.536.372-15 104.212.543-00 MAYRA TRINDADE GOMES FERREIRA ONOFRE LOURENCO DA CUNHA 2012-05-05 00:00:00.000 2012-02-08 00:00:00.000 5/5/12 ELIGIBLE 2/7/12 ELIGIBLE CAR NULL NULL 2012-04-03 00:00:00.000 2012-01-24 00:00:00.000 Last monitoring before purchase Classification Note 12/6/11 ELIGIBLE matching perimeter 119 days (a) 11/20/10 ELIGIBLE - 430 days (b) ELIGIBLE matching perimeter 434 days (c) ELIGIBLE ALERT ELIGIBLE ELIGIBLE - matching perimeter inconsistent coordinates CAR CAR - 71 days 1 day 393 days 4 days - (d) (e) (f) (g) (h) (i) matching perimeter CAR 422 days 15 days (j) - CAR 3 days - matching perimeter 0 days - 43 days - (a) The monitoring occurred 119 days before purchase, however, according to the certificate issued by APOIO Consultoria on April 18, 2012 a monitoring was conducted after the purchase and the property was then classified as “ELIGIBLE”. (b) The monitoring occurred 430 days before purchase, however, according to the certificate issued by APOIO Consultoria on November 8, 2012 a monitoring was conducted after the purchase and the property was then classified as “ALERT”. (c) The monitoring occurred 434 days before purchase, however, according to the certificate issued by APOIO Consultoria on November 12, 2012 a monitoring was conducted after the purchase and the property was then classified as “ELIGIBLE”. (d) The monitoring occurred 71 days before purchase, however, according to the certificate issued by APOIO Consultoria on April 18, 2012 a monitoring was conducted after the purchase and the property was then classified as “ELIGIBLE”. (e) There was no monitoring previous to the purchase date, however, as the certificated issue by Consulting APOIO on April 16, 2012 was made the monitoring subsequent sale and the property, so it was classified by “ALERT”. (f) The monitoring occurred 393 days before purchase, however, according to the certificate issued by APOIO Consultoria on January 25, 2012 a monitoring was conducted after the purchase and the property was then classified as “ELIGIBLE”. (g) There was no monitoring previous to the purchase date, however, as the certificated issue by Consulting APOIO on April 18, 2012 was made the monitoring subsequent sale and the property, so it was classified by “ALERT”. (h) There was no monitoring previous to the purchase date, however, as the certificated issue by Consulting APOIO on April 18, 2012 was made the monitoring subsequent sale and the property, so it was classified by “ALERT”. (i) There was no monitoring previous to the purchase date, however, as the certificated issue by Consulting APOIO on April 16, 2012 was made the monitoring subsequent sale and the property, so it was classified by “ALERT”. (j) The monitoring occurred 422 days before purchase, however, according to the certificate issued by APOIO Consultoria on April 17, 2012 a monitoring was conducted after the purchase and the property was then classified as “ALERT”. 32 Attachment III - Test to check IBAMA embargos - Suppliers of Rio Branco, Alta Floresta, Matupá, Marabá, Tucumã and Redenção Ibama No. 1853 1854 493 504 577 627 877 979 980 921 922 1054 TAD No. Area (hectare) 7497 432 555513 21,7 556328 9667 49 153434 40 6969 88 376476 422 7496 68 391830 967,69 362165 19,546 362152 2829,5 183207 68,134 Al No. 569629 628144 629210 568893 525812 569251 525452 569631 23898 585051 687840 388837 Cattle breeder's name MARCOS CARVALHO COSTA JUNIOR MARCOS CARVALHO COSTA JUNIOR FRANCISCO FLORENCIO MAIA FRANCISCO MÁRCIO SOARES GILMAR BONFIM GOMES IZIDIO REIS JULIO CEZAR MORAIS NANTES MARCOS CARVALHO COSTA JUNIOR MARCOS CARVALHO COSTA JUNIOR MARCOS CARVALHO COSTA JUNIOR MARCOS CARVALHO COSTA JUNIOR ONOFRE LOURENÇO DA CUNHA CPF or CNPJ 310.387.601-78 310.387.601-78 644.000.502-20 796.736.781-20 060.780.218-93 140.075.411-91 Property location FAZENDA NAÍMECOORD. S 09°34'54" W 65°43'17" BR 364, KM 3, LINHA 1, KM 07.COORD. S 09°35`50,6¿ W 65°41`52,7¿ PA PLVIR COL CAMPO VERDE AC 40, KM 58, RAMAL KM 13,FAZENDA IZIDORO.\nCOORD. S 10°26`01` W 67°26`04¿/S 10°25`13¿ W 67°25`34¿ COLONIA SÃO ROQUE-XAPURI-AC FAZ. URICURIZAL.\nCOORD. S 10°57`15¿ W 69°09`49 181.558.041-00 310.387.601-78 310.387.601-78 RO RO AC AC AC AC AC COORD. S 09°26'57' W 65°45'01" BR 364 - KM 42 - RAMAL DO JEQUITIBÁ. 310.387.601-78 FAZENDA MARMELO-LABREA/AM S-09º27´49,7 E W65º46´18,4. 310.387.601-78 FAZENDA MARMELO-VISTA ALEGRE DO ABUNÃ-PORTO VELHO/RO.S-09º30´43,7 E W- 65º44´43,7. 104.212.543-00 State FAZENDA LAGOA AC AC AM AM TO Municipality PORTO VELHO PORTO VELHO EPITACIOLANDIA PLACIDO DE CASTRO XAPURI BRASILEIA XAPURI RIO BRANCO RIO BRANCO MANICORE LABREA COLINAS DO TOCANTINS Others Units Biome Is it the property that supplied for JBS? Violation Data of inclusion in the list It was not possible to check the judgment date of the Notice of violation Deforesting or destructing other forms of vegetation, without the authorization of Ibama, in areas in which deforestation is allowed, that is: 20% in the forest and 65% in the Brazilian savanna (Region of Legal Amazon). 10/16/08 310.387.601-78 No Not judged Destroying, deforesting, damaging forests or any other kind of native vegetation or native species planted, object of special preservation, in area of legal reserve, conservation easement, public or private domain, not liable to authorization 08/08/09 310.387.601-78 No Not judged Destroying, deforesting, damaging forests or any other kind of native vegetation or native species planted, object of special preservation, in area of legal reserve, conservation easement, public or private domain, not liable to authorization 07/17/12 644.000.502-20 No Not judged Destroying or damaging forests or any other kind of native vegetation, in special preservation areas according to Article 225 of Brazilian Constitution/1988, (Legal Amazon Region) Article 50 of Law No. 9.605/98 and article 37 of Decree No. 3.179/99. 02/28/08 796.736.781-20 No Not judged Deforesting or destroying other kinds of vegetation, in disagreement with the authorization provided by Ibama. 11/08/2007 060.780.218-93 No Not judged Deforesting or destructing other forms of vegetation, without the authorization of Ibama, in areas in which deforestation is allowed, that is: 20% in the forest and 65% in the Brazilian savanna (Region of Legal Amazon). 03/27/08 140.075.411-91 No Not judged Deforesting or destructing other forms of vegetation, without the authorization of Ibama, in areas in which deforestation is allowed, that is: 20% in the forest and 65% in the Brazilian savanna (Region of Legal Amazon). 03/19/08 181.558.041-00 No Not judged 02/27/09 Deforesting or destructing other forms of vegetation, without the authorization of Ibama, in areas in which deforestation is allowed, that is: 20% in the forest and 65% in the Brazilian savanna (Region of Legal Amazon). Flora violation not classified. 02/08/2010 04/25/07 310.387.601-78 310.387.601-78 No No Not judged Destroying or damaging forests, cutting down trees or other kinds of natural vegetation, in area of permanent preservation or whose species is specially protected, without the authorization of the competent body or in disagreement with the authorization obtained. 07/07/11 310.387.601-78 No Not judged Preventing or difficulting the natural regeneration of forests or other kinds of native vegetation. 04/14/11 310.387.601-78 No Destroying (damaging, deforesting) vegetation located in legal reserve areas (when referring to areas of Brazilian savanna in the Legal Amazon). 08/30/06 104.212.543-00 No Judgment 07/23/12 33 Attachment III - Test to check IBAMA embargos - Suppliers of Pimenta Bueno Ibama No. 1171 1172 1173 TAD No. Area (hectare) 440462 2,5 564532 160 440898 Al No. 553667 465139 555415 Cattle breeder's name IVO NARCISO CASSOL IVO NARCISO CASSOL IVO NARCISO CASSOL CPF or CNPJ 304.766.409-97 Property location COORD. 13º2`36.3¿S 62º14`7.6¿W Data of inclusion in the list Is it the property that supplied for JBS? Pimenta embargo Destroying (damaging, deforesting) forests or other forms of vegetation considered of permanent preservation (areas 11/12/2007 of article 2 of Law 4.771/65) 04/26/07 304.766.409-97 No 03/03/09 304.766.409-97 No PORTO VELHO Not judged 304.766.409-97 RO ALTA FLORESTA D'OESTE 04/14/09 Flora violation not classified. 02/01/2008 304.766.409-97 No RO PORTO VELHO Not judged Flora violation not classified. 06/12/2009 304.766.409-97 No RO COSTA MARQUES Not judged Flora violation not classified. 08/025/08 140.507.491-49 No Not judged Destroying (deforesting, damaging) forest cover consisting of forest phytophysiognomy (Legal Amazon) 08/25/08 140.507.491-49 No 03/19/12 600.209.709-00 Block on the date of the slaughter 676172 IVO NARCISO CASSOL 304.766.409-97 1208 564619 149 556365 JAIR ROBERTO SIMONATO 140.507.491-49 COORD. GEOG. LAT. 12º04`24,3¿ S LONG. 64º10`59,1¿\n 12º04`10,6¿ S LONG. 64º08`40,3¿ JAIR ROBERTO SIMONATO Violation RO 471005 352 250655 ALTA FLORESTA D'OESTE Judgment LAT: 13°01`35,8¿ E LONG:062°12`24,6¿\nLAT: 13°01`37,9¿ E LONG:062º12`18,1¿ 304.766.409-97 1174 564618 RO Municipality Destroying, deforesting, damaging forests or any other kind of native vegetation or native species planted, object of special preservation, in area of legal reserve, conservation easement, public or private domain, not liable to authorization ROLIM DE MOURA DO GUAPORÉ, ALTA FLORESTA DO OESTE/RO. 1209 State 140.507.491-49 12° 04` 38,0¿S - 064° 09` 11,0¿ W RO COSTA MARQUES 1848 618017 702135 MARCOS ALEXANDRE TEODORO DE OLIVEIRA E OUTROS 600.209.709-00 MARGEM DIREITA DO RIO MEQUENS COORD. 13 05 10 S 62 22 18 W RO CACOAL Not judged Building, renovating, expanding, installing or operateing businesses, potentially polluting or users of natural resources works or services, without license or authorization from the competent environmental bodies, at odds with the license obtained 2081 618506 130 701162 NORBERTO RIBEIRO DE MENDONCA NETO 020.059.548-29 FAZENDA UNIÃO, COORD EM ANEXO RO CHUPINGUAIA Not judged Preventing or difficulting the natural regeneration of forests or other kinds of native vegetation. 04/25/11 020.059.548-29 No Not judged Destroying (deforesting, damaging) forests located in legal reserve areas (forests) (Legal Amazon) 20/11/08 025.062.461-34 No 2128 468151 27,5 555744 OSSUALDO GONÇALVES BARBOSA 025.062.461-34 LINHA 50, KM 05 FAZENDA TECHAGAÚ - SÃO FELIPE/RO. RO SAO FELIPE D'OESTE 34 Attachment III - Test to check IBAMA embargos - Suppliers of Vilhena Ibama No. 360 361 409 410 840 1042 1043 1171 1172 1173 TAD No.Area (hectare) Al No. 471001 619069 257,96 443159 239,492 443162 441,457 470735 7,17 470705 284 290129 7,5 440462 2,5 564532 160 440898 555396 708197 499346 499349 677186 677165 464453 553667 465139 555415 Cattle breeder's name ARMANDO FERNANDO MATOS ARMANDO FERNANDO MATOS BRAULINO BASILIO MAIA FILHO BRAULINO BASILIO MAIA FILHO FABIO ANTONIO DE FARIA GUSTAVO CARVALHO GUSTAVO CARVALHO IVO NARCISO CASSOL IVO NARCISO CASSOL IVO NARCISO CASSOL CPF or CNPJ 013.423.558-49 013.423.558-49 013.162.738-49 Property location LOTES 138/A E 138/B, GLEBA CORUMBIARA, CHUPINGUAIA/RO. FAZENDA PRIMAVERA, LT 99, SETOR 06, E LT 09 SETOR 10, GLRBA CORUMBIARA, CHUPINGUAIA FAZENDA IVYPORÃ E FAZENDA IUYPITÃ. 013.162.738-49 LINHA 14 - ALTO ALEGRE DOS PARECIS. Facilities 13º2`36.3¿S 62º14`7.6¿W 304.766.409-97 2682 603 440748 69 391403 74,726 554096 27805 ZÉLIO JOSÉ ROSO IZAIAS DA ROSA DUTRA No Not judged 06/14/06 013.162.738-49 No Not judged Destroying (deforesting, damaging) forests located in legal reserve areas (forests) (Legal Amazon) 06/14/06 013.162.738-49 No Not judged Destroying, deforesting, damaging forests or any other forms of native vegetation or native species planted, object of special preservation, in area of legal reserve, conservation easement, public or private domain, not liable to authorization 12/31/09 211.849.766-00 No Not judged Destroying or damaging forests or any other kind of vegetation, in special preservation areas according to Article 225 of Brazilian Constitution/1988, (Legal Amazon Region) Article 50 of Law No. 9.605/98 and article 37 of Decree No. 3.179/99. 11/19/08 073.919.279-53 No Not judged Making use of fire in agropastoral areas without the authorization of the competent body or in disagreement with the authorization obtained 11/20/08 073.919.279-53 No 12/11/07 Destroying (damaging, deforesting) forests or other forms of vegetation considered of permanent preservation (areas of article 2 of Law 4.771/65) 04/26/07 304.766.409-97 No Destroying, deforesting, damaging forests or any other forms of native vegetation or native species planted, object of special preservation, in area of legal reserve, conservation easement, public or private domain, not liable to authorization 03/03/09 304.766.409-97 No 304.766.409-97 No RO RO RO PORTO VELHO CORUMBIARA CORUMBIARA Not judged Not judged Not judged Flora violation not classified. Flora violation not classified. Flora violation not classified. 06/12/2009 01/19/11 01/19/11 304.766.409-97 087.220.647-53 087.220.647-53 No No No RO COSTA MARQUES Not judged Flora violation not classified. 08/25/08 140.507.491-49 No Not judged Destroying (deforesting, damaging) forest cover consisting of forest phytophysiognomy (Legal Amazon) 08/25/08 140.507.491-49 No Not judged Preventing or difficulting the natural regeneration of forests or other kinds of native vegetation. 04/25/11 020.059.548-29 No Not judged Destroying (deforesting, damaging) forests located in legal reserve areas (forests) (Legal Amazon) 11/20/08 025.062.461-34 No Making use of fire in any kind of vegetation (except woods and forests) without the authorization and/or noncompliance with the precautions recommended in controlled burning (agropastoral areas). Flora violation not classified. 02/01/2007 07/28/08 213.005.939-20 513.429.879-34 No No Facilities GEOG. LAT: 12º04`24,3¿ S LONG. 64º10`59,1¿\n 12º04`10,6¿ S LONG. 64º08`40,3¿ OSSUALDO GONÇALVES BARBOSA 013.423.558-49 02/01/2008 140.507.491-49 555744 ALTA FLORESTA D'OESTE 09/16/11 Destroying (deforesting, damaging) forests located in legal reserve areas (forests) (Legal Amazon) Flora violation not classified. JAIR ROBERTO SIMONATO 468151 27,5 SAO FELIPE D'OESTE Not judged 04/14/09 556365 2128 SAO FELIPE D'OESTE No ALTA FLORESTA D'OESTE 564619 149 NORBERTO RIBEIRO DE MENDONCA NETO VILHENA 013.423.558-49 RO 1208 701162 PIMENTEIRAS DO OESTE 06/01/2009 Destroying, deforesting, damaging forests or any other forms of native vegetation or native species planted, object of special preservation, in area of legal reserve, conservation easement, public or private domain, not liable to authorization 304.766.409-97 304.766.409-97 087.220.647-53 087.220.647-53 618506 130 CEREJEIRAS Not judged Destroying or damaging forests, cutting trees or any other forms of natural vegetation, in areas of permanent preservation or whose species is specially protected, without authorization from the competent body or at odds with the license obtained Vilhena embargo Not judged IVO NARCISO CASSOL JAIR CORREIA JAIR CORREIA 2081 VILHENA Data of inclusion in the list PORTO VELHO 676172 250089 249715 JAIR ROBERTO SIMONATO RO CHUPINGUAIA Is it the property that supplied for JBS? Violation Judgment RO 471005 352 75883 174364 250655 RO Municipality LAT: 13°01`35,8¿ E LONG:062°12`24,6¿\nLAT: 13°01`37,9¿ E LONG:062º12`18,1¿ 1174 1201 1202 564618 RO RO ROLIM DE MOURA DO GUAPORÉ, ALTA FLORESTA DO OESTE/RO. FAZENDA 3 IRMAOS - SETOR 11 - GL CORUMBIARA FAZENDA 3 IRMAOS PARTE LOTE 4 - GLEBA CORUMBIARA 1209 RO RO 073.919.279-53 304.766.409-97 RO RO 211.849.766-00 073.919.279-53 State 140.507.491-49 020.059.548-29 025.062.461-34 213.005.939-20 513.429.879-34 12° 04` 38,0¿S - 064° 09` 11,0¿ W FAZENDA UNIÃO, COORD EM ANEXO LINHA 50, KM 05 FAZENDA TECHAGAÚ - SÃO FELIPE/RO. LINHAS 95 A 100 - ZONA RURAL, PARECIS/RO. BR 230, RAMAL MARAVILHA,KM 19 RO RO RO RO AM COSTA MARQUES CHUPINGUAIA SAO FELIPE D'OESTE VILHENA MANICORE 04/14/08 08/13/10 35 Attachment III – Test to check property owners listed in the Registry of Employers' disclosed by MTE – Suppliers of Rio Branco Cattle breeder's name Leão José Albuquerque Ferreira CPF or CNPJ Property location State Inclusion in MTE Employers’ Registry Date of JBS last purchase 890.332.055-72 Fazenda Pica-Pau - Rodovia BR-364, Ramal Aspoty, Linha 01, km 35, Vista Alegre do Abunã, Porto Velho RO jul/12 04/28/2012 36 Attachment IV – Origin of the information that composes the monitoring data bank Official data Shapefile of Brazilian territory, Geopolitical State Divisions Source: IBGE - www.ibge.gov.br Shapefile of Amazon Biome Source: MMA - www.mma.gov.br Shapefile of Conservation Unit Source: MMA - www.mma.gov.br Shapefile of Brazilian Indigenous Lands Source: FUNAI - www.funai.gov.br Satellite images Source: INPE - www.inpe.br Shapefile PRODES/INPE Source: INPE - www.inpe.br Shapefile DETER/INPE Source: INPE - www.inpe.br Shapefile of CAR-PA Source: Sema-PA / SimLam - www.sema.pa.gov.br Shapefile of LAR Source: Sema-PA / SimLam - www.sema.pa.gov.br Shapefile of the CAR-MT Source: Sema-MT / SimLam - www.sema.mt.gov.br Shapefile of LAU -MT Source: Sema-MT / SimLam - www.sema.mt.gov.br 37 Shapefile of agrarian lots, Rondônia (Land Use Legislation and Regularization, decades of 70 and 80) Source: SEDAM-RO - www.sedam.ro.gov.br Non-official data Coordinates (decimal degrees) of the shipment loading pens of JBS suppliers Source: JBS – S.A. Perimeters of properties belonging to JBS suppliers for digitalization (enrollment, deeds, topographic surveys, description memoranda, and other) Source: JBS – S.A. Non-official data are received at APOIO Consultoria, for treatment and analysis through the following e-mails: [email protected] [email protected] [email protected] [email protected] [email protected] Glossary SHAPEFILE – The Esri Shapefile or simply shapefile is a popular file format containing geospatial data in vector format used by Geographic Information Systems, also known as SIG. Spatial Shapefiles describe geometries: points, lines and polygons. Among other things, these geometries can represent wells, rivers, lakes, roads etc. Each item may have attributes that describe it, for example: Name, temperature, depth, area or the attributes that better describe the user’s need. IBGE (Brazilian Institute of Geography and Statistics); MMA (Ministry of Environment); FUNAI (Brazilian Indian Foundation); INPE (National Institute for Space Research); PRODES (Legal Amazon Deforestation Monitoring Project); DETER (Real-Time Deforestation Detection in Amazon); CAR-PA (Rural Environmental Register) (State of Para); LAR (Rural Environmental License) (State of Pará); CAR-MT (Rural Environmental Register) (State of Mato Grosso); LAU – (Single Environmental License) (State of Mato Grosso); SEMA – (State Department of the Environment); SIMLAM (Integrated Environmental Monitoring and Licensing System); SEDAM (State Secretariat for Environmental Development); 38 Declaration Name: ________________________________________________________ ID No.: __________________________ Issuing agency: ________________ Individual Tax ID No.:___________________________ Property: __________________________________________________ Municipality: ______________________________________ State: _________ Individual/Corporate Tax ID No.: _____________________________________ State Registration Number: _________________________________________ I hereby declare for all intents and purposes of the law that I am not and was not a party to any civil and/or criminal legal actions resulting in a sentence of conviction in a lower court, related to the areas of: (i) Illegal deforestation; (ii) Illegal occupation of government or indigenous lands; (iii) Land conflicts (Area whose ownership or possession is disputed through violent means) (iv) Slave-like work conditions, discrimination because of race or gender and child labor. I also declare that if any of the situations listed above develop after the present date, I promise to immediately inform JBS S.A. Place and date Name of the owner or legal representative