TRADE ACCOUNTS RECEIVABLE - CONSOLIDATED

ALL Central and ALL Mesopotámica maintain, among others, provision on amounts receivable referring to toll revenue at the amount of R$9,240 on December 31, 2006 (R$10,836 on December 31, 2005).

ALL Central has been collecting under the administrative scope, amounts derived from toll revenues receivable from “Unidad Ejecutora del Programa Ferroviário Provincial” (“U.E.P.F.P.”) at the amount of R$5,420 thousand, whose probability of success in the realization of such asset was classified as probable by our legal advisors, however, they are not recorded, in view that the referred entity does not recognize service provisions. As outlined in Note 6, for those amounts resulting from toll revenue, the chances of losses of which were classified as probable, provisions for doubtful accounts were made.

INVENTORIES - CONSOLIDATED