Glossary

A

Arbitration Chamber

Market Arbitration Chamber established by the Bovespa for resolution of disputes between companies and its investors.

B

Bovespa

São Paulo Stock Exchange (Bolsa de Valores de São Paulo).

BR GAAP

Accounting practices adopted in Brazil, or Brazilian GAAP or Brazilian Corporation Law.

BSE (Bovine Spongiform Encephalopathy)

BSE, popularly known as the “mad cow” disease, is a chronic degenerative disease that affects the nervous system of cows causing a loss of coordination. Brain cells die and the animal starts to act as though it had gone mad. This disease occurs in cows fed with meat, bones, blood and viscera. The disease is not caused by a virus or bacteria, but rather by an abnormal protein named prion.

C

CBLC

The Brazilian Settlement and Custodial Company (Companhia Brasileira de Liquidação e Custódia).

Company or JBS

Refers to JBS S.A.

CVM

The Brazilian Securities Commission (Comissão de Valores Mobiliários).

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

Real, Reais or R$

Refers to the Brazilian real, the official currency of Brazil.

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.

Rule 144A

Rule promulgated under the U.S. Securities Act of 1933, as amended, or the Securities Act, related to qualified institutional buyers of the United States.

S

SEC

Securities and Exchange Commission.

T

U

U.S. dollar, U.S. dollars or US$

Refers to U.S. dollars

V

W

Y

X

Z

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