Office UK HQ

0800 249 4900 UK Brazil Consult

+ 55(11) 37 1181 80 Beech avenue
+ 44 (0)20 8123 0680 Sherwood Rise
Nottingham
Cell Phone NG 7 7 LR
+ 55 (84)99 200 770 England
+ 55 (84) 99 481 155
Fax Brasil HQ
Av Prudente de Morais-
+ 44(0)20 8929 0800
3166,
Sala 103,Lagoa
E mail Seca,Natal,
Enquiries@Brazil-Consult.com RN,Brasil.

To: Whom it may concern

1, Our Suppliers
2, Product
3, Time frames from receiving ICPO to issuing a FCO
4, General procedures

1,Our suppliers

A, From the UK with direct connections through UAE to refineries

around the world
B, Polish/Russian mandates who are mandated to TEN different
refineries.
C, Miami/Venezuelan mandates for worldwide supplies include
direct to GASPROM..
D, Eastern European Diplomat direct through to GASPROM.
2,Product

PRODUCTS: Min Quantity

D2 MIN QTY 300,000 Price -TBA

M-100, Gost 10585-99-75: MIN QTY 300,000Price -TBA
LPG/LNG: MIN QTY 300,000 Price –MT-TBA
Rebeco MIN QTY: 300,000 Price - PER BARREL TBA
Jet Fuel: MIN QTY 300,000 Price - PER BARREL TBA
Urea 46%: MIN QTY 300,000 Price – TBA
Bitumen 60/70 MIN QTY 300,000 Price -TBA
JP 54 MIN QTY 300,000 Price-TBA

Managing Director Mr Andrew S Young

“Innovative Solutions Sustainable Investments”
Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd
(UK) Company registration No 6439168
Office UK HQ
0800 249 4900 UK Brazil Consult
+ 55(11) 37 1181 80 Beech avenue
+ 44 (0)20 8123 0680 Sherwood Rise
Nottingham
Cell Phone NG 7 7 LR
+ 55 (84)99 200 770 England
+ 55 (84) 99 481 155
Fax Brasil HQ
Av Prudente de Morais-
+ 44(0)20 8929 0800
3166,
Sala 103,Lagoa
E mail Seca,Natal,
Enquiries@Brazil-Consult.com RN,Brasil.

3, Time frames from receiving ICPO to issuing a FCO

There appears to be misconceptions about the time frames from one procedure to the
next. I would like to clarify the correct time frames here. If an ICPO is issued to the
seller’s mandate a certain chain of events occur before a FCO are issued:

(a) We send a 100% correct ICPO - addressed to our mandated supplier.

(b) The supplier is selected that has the product in hand and financial
probing commence between their and buyers banks.
(c) If all financial probing and investigations are complete and both
parties’ banks are satisfied, the refineries to be used are identified.
(d) Following this, the product quantity is allocated and reserved.
(e) Shipping vessels are booked and reserved according to the buyer’s
requirements.
(f) Shipping logistic and load planning start with high intensity
(g) Administration and land logistics from refinery to harbour
commence.

A FCO is issued after these steps have been completed.

We do understand the buyers caution towards new mandates/ sellers due to previous
experiences and false pretensions of agents and “so called” mandate holders.

Because much fraud takes place in this industry, checks on the buyers must be
thorough. Timing is therefore out of our hands. Kindly note that for new
clients/buyers, unfamiliar to buyer, the time frames are much longer until such that
the end users are familiar with each other.

Managing Director Mr Andrew S Young

“Innovative Solutions Sustainable Investments”
Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd
(UK) Company registration No 6439168
Office UK HQ
0800 249 4900 UK Brazil Consult
+ 55(11) 37 1181 80 Beech avenue
+ 44 (0)20 8123 0680 Sherwood Rise
Nottingham
Cell Phone NG 7 7 LR
+ 55 (84)99 200 770 England
+ 55 (84) 99 481 155
Fax Brasil HQ
Av Prudente de Morais-
+ 44(0)20 8929 0800
3166,
Sala 103,Lagoa
E mail Seca,Natal,
Enquiries@Brazil-Consult.com RN,Brasil.

4, General Procedures(vary from refinery to refinery)

“BANK TO BANK OR BLUE SCREEN PROCEDURE STANDARD PROCEDURE”

1. NCND/IMFPA
2. ICPO with Soft Probe Authorization/ Seller provides to Buyer, Sellers Bank
Coordinates
3. Buyer can swift his choice: Either BCL or MT799
4. Upon Confirmation of receipt of swift, call is initiated between buyer and seller
Immediately.
5. Please have your buyer provide with me a confirmation Swift or BCL so I can place
the seller on Standby.
6. Seller completes NCND/IMFPA for all Parties in Transaction.
7. Seller will issue Full POP and execute Contract with delivery schedules.
8. Contracts are lodged with buyer and sellers respective banks along with
IMFPA/NCNDA.
9. Delivery Commences as pre contract FOB/CIF Rotterdam etc
“ Procedures (vary from refinery to refinery)”
1. Buyer issues LOI.
2. End-seller issues FCO.
3. Buyer returns endorsed and sealed FCO
4. Seller issues Sales Purchase Agreement (SPA)
5. Buyer review and sign SPA
6. Seller issues Proof of Product (POP)
7. Buyer confirms POP and returns to Seller
8. Buyer issues DLC or other method of payment accepted by seller
9. Buyer and Seller confirms delivery dates
10. Payment after SGS report at destination port

Managing Director Mr Andrew S Young

“Innovative Solutions Sustainable Investments”
Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd
(UK) Company registration No 6439168
Office UK HQ
0800 249 4900 UK Brazil Consult
+ 55(11) 37 1181 80 Beech avenue
+ 44 (0)20 8123 0680 Sherwood Rise
Nottingham
Cell Phone NG 7 7 LR
+ 55 (84)99 200 770 England
+ 55 (84) 99 481 155
Fax Brasil HQ
Av Prudente de Morais-
+ 44(0)20 8929 0800
3166,
Sala 103,Lagoa
E mail Seca,Natal,
Enquiries@Brazil-Consult.com RN,Brasil.

We thank you for considering Brazil Consult as your supplier upon receiving your
LOI/ICPO with full banking details including soft probe authorisation we will process
request for allocation of product.

(Special note please make sure that the same name on the LOI/ICPO is the same name
of the person who will be signing the SPA” sales purchase agreement”)

Warm regards

Mr A S Young
Managing Director

Important Notice to all

It is important to advise about the new situation to the potential buyer, because the direct sellers of commodities are now very few. From now on if an ICPO or an LOI is
issued and the product is not real, the buyer will be able to inform the FBI, ICC and INTERPOL.

Also after an FCO there should be a formal answer from the buyer. If there is no response from the buyer on a timely manner the buying company will be reported to the ICC
and if this action is repeated by other sellers it will be also reported to the INTERPOL for abuse of NCND, LOI and ICPO.

It's important to transmit this to all your clients that will work with providers that are members of ICC and other international organizations.

From now on the international codes will be enforced to exclude all intruders that send false information and for the people to know that sending an ICPO or an LOI can be
cataloged as a crime. This will be enforced starting on November 15,2008 after a meeting that was held between the Federal Reserve, European Central Bank, Interpol, FBI
and 1 member of the CIA.

The reason for these measurements is that the ICC and the industry, will not allow this market, which is a fundamental part of the world's economy, to be treated less than
seriously by buyers and sellers, nor will they let it collapse.

Managing Director Mr Andrew S Young

“Innovative Solutions Sustainable Investments”
Brasil Consultoria e Investimentos Ltda (Brasil) CNPJ-09.273.980/0001-70 are part of the Brazil Consult Group Ltd
(UK) Company registration No 6439168