This excerpt taken from the PBR 6-K filed Mar 18, 2005.
(j) Additional information to the financial statements
For purposes of providing additional information, the following statements are presented: (a) statement of cash flows, prepared in accordance with Accounting Standards and Procedures NPC 20, issued by the the Institute of Independent Auditors of Brazil IBRACON; (b) statement of value added, prepared in accordance with Resolution CFC No. 1.010 issued by the Federal Accountancy Board on January 21, 2005; (c) social balance sheet, prepared in accordance with Resoultion CFC No. 1.003 issued by the Federal Accountancy Board on August 19, 2004; and (d) statement of segmentation of business, prepared in accordance with International Accounting Standard SFAS-131 issued by the Financial Accounting Standards Board.