ABIMA The Brazilian Association of Pasta Industries (Associação Brasileira das Indústrias de Massas Alimentícias)
ABITRIGO The Brazilian Association of Wheat Industries (Associação Brasileira da Indústria do Trigo).
Adria Adria Alimentos do Brasil Ltda.
Vertical Analysis or VA When related to an income account, consists in a percentual of total net revenue total; when related to an asset account of the balance sheet, consists in a percentual of the total assets; and when related to a liability account of the balance sheet, consists in a percentual of the total liabilities.
BM&FBovespa Brazilian Securities, Commodities and Futures Exchange
BR GAAP Accounting practices adopted in Brazil, or Brazilian GAAP or Brazilian Corporation Law.
Employees Individual who integrates the Company’s payroll
Company M. Dias Branco S.A. Indústria e Comércio de Alimentos.
CSLL Social contribution on net income
CVM The Brazilian Securities Commission (“Comissão de Valores Mobiliários”).
Derivatives Stocks and other securities traded on future markets or other assets backed on ordinary shares issued by the Company.
EBITDA Non-accounting measurement, not recognized by BR GAAP, used by the Company as a performance indicator, based on the period net income, plus taxes over the profit, financial expenses, depreciation, amortization and depletion.
IFRS International Financial Reporting Standards
M. Dias Branco The Company and its subsidiaries, on a consolidated form
Rule 144A Rule 144A edited by the SEC and supported by the Securities Act.
Regulation S Rule promulgated under the U.S. Securities Act of 1933, as amended, or the Securities Act, related to institutional and other investors outside the United States and Brazil that are not U.S. persons.
New Market (“Novo Mercado”) Regulation New Market (“Novo Mercado”) Regulation that establish more than required corporative governance practices that shall be adopted by the companies listed on New Market.
Arbitration Chamber Regulation The Arbitration Chamber regulation, established by BM&FBOVESPA
SEC Securities and Exchange Commission.
Securities Act U.S. Securities Act of 1933 and further changes edited by the SEC.
U.S. GAAP Accounting practices adopted in the USA.