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10/23/2012

Glossary

GCA: Gross Commercial Area, equivalent to the sum total of all the commercial areas of the shopping malls, that is, the GLA plus the commercial areas owned by third parties.

GLA: Gross Leasable Area, corresponds to the sum total of all the areas available for leasing in shopping malls, except temporary leases.

ABRASCE: Brazilian Shopping Center Association.

ANBIMA:
Brazilian Financial and Capital Markets Association.

Central Bank or BACEN:
Central Bank of Brazil.

BM&FBOVESPA:
BM&FBovespa S.A. - Securities, Commodities and Futures Exchange.

CFC: Federal Accounting Board.

CMN: National Monetary Council.

COFINS: Contribution to Finance Social Security.

CPC: Accounting Pronouncements Committee.


CSLL: Social Contribution Tax on Net Income.

CVM: Securities and Exchange Commission of Brazil.

FGTS:
Workers‘ Severance Fund.

FGV: Getúlio Vargas Foundation.

IBAMA: Brazilian Institute for the Environment and Renewable Resources.

IBGE: Brazilian Geography and Statistics Institute.

IBRACON: Brazilian Institute of Independent Auditors.

IFRS: International Financial Reporting Standards.

IGP-DI: General Price Index - Internal Availability, published by FGV.

IGP-M: General Price Index - Market, published by FGV.

IOF: Tax on Credit, Foreign Exchange and Insurance Transactions.

IPDM: Market Research and Development Institute.

IPTU: Urban Property Tax.

IR: Income Tax.

IRPJ: Corporate Income Tax.

ITBI: Property Transfer Tax.

Anchor Store or Large Anchors:
Well known stores with special marketing and structural features that serve to attract consumers, assuring continuous flows and uniform traffic in all areas of the shopping center.

Satellite Stores or Satellites: Small stores without special marketing or structural features located around Anchor Stores aimed at general commerce.

Novo Mercado: Special segment for listing securities on the BM&FBOVESPA with special corporate governance rules determined by the Novo Mercado Regulations.

OHSAS: Occupational Health and Safety Assessment Services.

OPA: Stock Tender Offer.

GDP: Gross Domestic Product of Brazil.

SEC: Securities and Exchange Commission of the United States of America.

Shopping or Shopping Center: Center for making purchases and entertainment that unites at a single site diversified and continuous business activities, distributed across the commercial and service segments based on a leveling technique preceded by studies on the consumption potential of the area of influence that it serves.

US GAAP:
Generally Accepted Accounting Principles in the United States.