This excerpt taken from the PBR 20-F filed May 22, 2009.
FASB Staff Position (FSP) No. 132(R)-1
In December 2008, the FASB issued FASB Staff Position (FSP) No. 132(R)-1, Employers Disclosures About Post-Retirement Benefit Plan Assets ((FSP) No. 132(R)-1), which amends SFAS 132(R) to provide guidance on an employers disclosures about plan assets of a defined benefit pension or other post-retirement plan. This FSP requires disclosures about: (a) Investment Policies and Strategies; (b) Categories of Plan Assets; (c) Fair Value Measurements of Plan Assets; and (d) Significant Concentrations of Risk. This FSP is effective for annual statements beginning with 2009; our consolidated financial statements will be impacted only by additional disclosures.