Circular Letter CVM/SEP 01/2009

CIRCULAR LETTER/CVM/SEP/NO. 01/2009
Rio de Janeiro, January 14, 2009
SUBJECT: New version (9.0) of the ITR/DFP/IAN System (CVMWIN)

Dear Investor Relations Director,

This Circular Letter is intended to inform open companies that, as of this date, version 9.0 of the CVMWIN System is available for download on the CVM's electronic page (http://www.cvm.gov.br, MARKET PARTICIPANTS section, DOCUMENT SUBMISSION item, CVMWIN and DIVEXT subitem) and on the BM&FBOVESPA page (http://www.bovespa.com.br, COMPANIES section, FOR COMPANIES item, FOR LISTED COS. subitem, ITR/DFP/IAN SYSTEM link) on the World Wide Web.

This new version (9.0) aims to adapt the ITR and DFP forms to the changes introduced by Law No. 11,638/07. In this regard, the following points stand out:

• modifications to the chart of accounts in the financial statements;
• inclusion of the cash flow statement and the added value statement; and
• possibility of using the international IASB (IFRS) standard, in accordance with CVM Instruction No. 457/07.

Regarding the IAN form, the changes in the filling instructions for the tables of Group 03 - "Capital Distribution" and the inclusion of information in Table 01 – "Distributed Dividends" of Group 06 - "Cash Dividends" stand out.

Furthermore, it should be noted that the new version (9.0) allows the use of Office 2007.

Until January 23, 2009, the CVM will accept the submission of ITR, DFP, and IAN forms with a closing date prior to December 31, 2008, using both versions - 8.2 and 9.0.

From January 24, 2009, the ITR, DFP, and IAN forms may only be submitted in the new version 9.0, including resubmissions.

In this regard, it is clarified that the new version (9.0) will allow the use of the previous chart of accounts, depending on the type of document and the closing date. However, in the case of forms with a closing date on or after December 31, 2008, the new chart of accounts of version 9.0 must be used, mandatorily.

Thus, if any document, with a closing date on or after December 31, 2008, was created before the installation of version 9.0, it must be deleted so that it can be created again under the chart of accounts of this version.

CIRCULAR LETTER/CVM/SEP/NO. 01/2009

We also emphasize that, before sending any electronic file, it is important to read the system help, especially regarding the items that have undergone modifications.

Finally, we inform you that questions regarding the installation of this version 9.0 can be clarified by phone at 0800-728-2325 or by message to the address css.serpro@serpro.gov.br.

Sincerely,

Original signed by
ELIZABETH LOPEZ RIOS MACHADO
Superintendent of Corporate Relations