This excerpt taken from the PBR 6-K filed Nov 21, 2007.
CHANGES 3Q-2007 X 2Q-2007
Growth in operating expenses, due to:
Selling expenses (R$ 192 million) thanks to higher sales volume;
The Pension and Health Plan (R$ 695 million) due to the commitments related to the Reciprocal Obligation Agreement (R$ 697 million).