Relationships	Role	Relationship Start	Relationship End
Fnc-Comercio E Participacoes Ltda.	Parent	12/1/1994	12/28/1994
Chelsea Participacoes Societarias E Investimentos Ltda.	Parent	6/25/1992	12/28/1994
Fnc-Comercio E Participacoes Ltda.	Parent	3/31/1994	11/30/1994
Citibank Overseas Investment Corporation	Parent	6/25/1992	3/30/1994
Citicorp	Parent	6/25/1992	3/30/1994
Fnc-Comercio E Participacoes Ltda.	Parent	6/25/1992	3/30/1994
Riba-Representacoes Participacoes E Administracao Ltda.	Parent	6/25/1992	3/30/1994
Ribapar Participacoes S.A.	Parent	6/25/1992	3/30/1994
Mibrak S.A.	Subsidary	7/4/1994	12/28/1994
Dejohn S.A.	Subsidary	7/4/1994	12/28/1994
Brajohn Participacoes E Administracao Ltda.	Subsidary	8/10/1994	12/28/1994
Dolisan S.A.	Subsidary	7/4/1994	11/29/1994
Gusmar S.A.	Subsidary	7/4/1994	11/29/1994
Sulina-Comercio Exportacao E Participacoes Ltda.	Subsidary	6/29/1992	7/3/1994

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
Fnc-Comercio E Participacoes Ltda.	Buyer			Discontinued	12/29/1994
Sulina-Comercio Exportacao E Participacoes Ltda.	Seller			Discontinued	7/4/1994
Capri-Administracao E Participacoes Ltda.	Seller			Discontinued	7/4/1994