Circular Letter CVM/SEP 04/06

CIRCULAR LETTER/CVM/SEP/No. 04/2006
Rio de Janeiro, December 28, 2006
SUBJECT: New version of the ITR/DFP/IAN System (CVMWIN)

Dear Director of Investor Relations,

This Circular Letter is intended to inform public companies that starting December 29, 2006, version 8.0 of the CVMWIN system will be available for download on the CVM website (http://www.cvm.gov.br, MARKET PARTICIPANTS section, DOCUMENT SUBMISSION item, PROGRAM subitem) and on the BOVESPA website (http://www.bovespa.com.br, COMPANIES section, FOR COMPANIES item, FOR LISTED COS. link, ITR/DFP/IAN SYSTEM) on the worldwide computer network.

Until January 7, 2007, the CVM will accept the submission of ITR, DFP, and IAN forms with closing dates prior to December 31, 2006, using both versions of the CVMWIN system – 7.2 and 8.0.

Starting January 8, 2007, ITR, DFP, and IAN forms, regardless of their respective closing dates, may only be submitted in the new version (8.0), including resubmissions.

This new version (8.0) brings the following main changes to the ITR, DFP, and IAN forms:

• introduction of a new chart of accounts, mainly as a result of the provisions established in CVM Deliberation No. 488/2005;
• compatibility with more recent versions of Word (up to XP 2003);
• possibility of creating files in XML format with data from the financial statement tables and other structured tables.

It should be noted that for forms with closing dates on or after December 31, 2006, the aforementioned new chart of accounts must be used mandatorily.

In the case of presentation or resubmission of forms with closing dates prior to December 31, 2006, the new version (8.0) will allow the use of the previous chart of accounts.

Regarding the Annual Information (IAN) form, in addition to the modifications mentioned above, the following were implemented:

• the completion of the Corporate Governance Information table has become mandatory;
• in the case of a corporate shareholder with headquarters abroad, holding more than 5% of the shares of each species and class, the shareholders of this corporate entity must be reported down to the individual level, and in the impossibility of obtaining this information, the appropriate justifications must be presented in the "Other Information Considered Important for a Better Understanding of the Company" table.

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

Finally, we inform you that questions may be clarified by the CVM's Computer Systems Support.

Sincerely,

Signed original by
ELIZABETH LOPEZ RIOS MACHADO
Superintendent of Corporate Relations