ASSETS EVALUATION

PREVI accounting management is protected by the accounting practices currently in force in Brazil and the standards of the Complementary Social Security Management Council. CGPC Resolution No. 5/2002 determines the general standards that regulate the accounting procedures. CGPC Resolution No. 4/2002 establishes criteria for accounting evaluation and registration of securities. Finally, CGPC Resolution No. 22/2006 includes alterations to both of the previous resolutions.

Assets are Evaluated in Different Manners

Since PREVI has 63.7% of its resources allocated to Variable Income, most of its assets are evaluated by the market price, according to the verification at the Stock Exchange. However, there are assets that are evaluated according to other criteria.