Competitive Advantages Partnership with the firm Leite, Tosto e Barros – Brazil’s TOP 5 firm – for the 2nd and 3rd instances; Exclusive opinions on the Asset, elaborated by Professor Hugo de Brito Machado; Decision of 2 former ministries: Dr. Moreira Alves (STJ) e Dr. Ruy Rosado (STF); Assessment Report (SAC exclusivity) elaborated by the Brazilian Examiner with methodology bearing the seal of FGV - Getúlio Vargas Foundation and based on the Supreme Court's jurisprudence; Manner of bookkeeping elaborated by Trevisan Auditores; Own portfolio of Assets regardless of the liability value; Focus on settlement of the tax liability.