This excerpt taken from the PBR 6-K filed Mar 4, 2008.
Special Purpose Companies SPC (iv)
Albacora Japão Petróleo Ltda.
(i) Companies located abroad, whose financial statements are prepared in the respective local currencies.
(ii) Companies with shared management, consolidated in proportion to the Companys holdings in total capital.
(iii) Jointly-controlled companies, fully consolidated, whose activities are controlled by Petrobras, in accordance with CVM Instruction nº 408/2004.
(iv) Specific Purpose Companies (SPC) whose relationship with Petrobras indicates their operational activities are directly or indirectly, individually or jointly controlled by the Company, were included in the consolidated financial statements, as prescribed by CVM Instruction 408/2004.
(v) Companies with investments in jointly-owned companies.
(vi) Proportional consolidation, due to the control shared equally by Braskem and Ultrapar, in relation to the refinery operation of the Ipiranga Refinery.
(vii) 20,13% of interest of 5283 Participações Ltda.
(viii) 1% of interest of Petrobras Gás S.A - Gaspetro