Lack of fulfilment of conditions as set out in the Certification Agreement may render this Certificate invalid.

DET NORSKE VERITAS CERTIFICATION B.V. Zwolseweg 1, 2994 LB Barendrecht, The Netherlands, TEL: +31 10 2922 688 - www.dnv.com / www.dnv.nl

DET NORSKE VERITAS MANAGEMENT SYSTEM CERTIFICATE

Certificate No. 108775-2011-AQ-BRA-RvA

This is to certify that

FERRARI ORGANIZAÇÃO E AVALIAÇÕES PATRIMONIAIS LTDA.

Address

Rua Luiz Michielon, 2.142 - 4º andar - sala 401 - Nossa Senhora de Lourdes - Caxias do Sul, RS, Brazil

has been found to conform to the Management System Standard:

ISO 9001:2008

This Certificate is valid for the following product or service ranges:

Provision of services in asset, economic and brand valuation, reorganization and equity inventory of assets and stocks, life cycle assessment and impairment test,

data processing of asset tracking and sales of proprietary tags.

Prestação de serviços de avaliações patrimoniais, econômicas e marcas, reorganização e inventário patrimonial de bens e estoques, avaliação de vida útil e teste de recuperabilidade de ativos (impairment test), processamento de dados de

controle patrimonial e venda de etiquetas patrimoniais.

Initial Certification Date: 29 November 2002

Place and Date: São Paulo, 30 December 2011

This Certificate is Valid Until: 04 February 2015

for the Accredited Unit: DET NORSKE VERITAS CERTIFICATION B.V.,

THE NETHERLANDS

The audit has been performed under the supervision of:

José Tocchetto de Oliveira Julio Raúl Martinoli Lead Auditor Operations Manager