ADAPTA PRODUTOS ORTOPEDICOS LTDA
                    ADAPTA
                     MONTE ALTO
                                                                  
                                            MARIA DE LOURDES SIGULI CHAVES
                                      
AGYR - SERVICOS DE DIGITACAO E DOCUMENTOS - LTDA
                    
                     SAO CARLOS
                                                                  
                                            FERNANDO SIGULEM, LUIZA MANTEGA SIGULEM, DANIEL SIGULEM
                                      
A RAINHA DA BATATA REPRESENTACAO COMERCIAL LTDA
                    RAINHA DA BATATA
                     LONDRINA
                                                                  
                                            EDSON SIGULO
                                      
BLUE PLANET CENTRO DE TREINAMENTO DE INFORMATICA S/C LT
                    BLUE PLANET
                     SAO PAULO
                                                                  
                                            FERNANDO SIGULEM, DANIEL SIGULEM, DIRCE MARIA SIGULEM
                                      
COLOSSEO - DISTRIBUICAO E VAREJO DE ARTIGOS ESPORTIVOS LTDA
                    COLOSSEO ARTIGOS ESPORTIVOS
                     PINHAIS
                                                                  
                                            EDSON SIGULO
                                      
DAA REPRESENTACAO COMERCIAL DE PRODUTOS AUTOMOTIVOS LTDA
                    DAA REPRESENTACAO
                     OSASCO
                                                                  
                                            ARISTIDES SIGULO
                                      
J F ARTICO INSTALACAO E MANUTENCAO DE REFRIGERACAO LTDA
                    J F ARTICO
                     ARIQUEMES
                                                                  
                                            JOAO SIGULO SAURIN
                                      
LOUP COMERCIO VAREJISTA DE BEBIDAS E ALIMENTOS LTDA
                    LOUP NATURAL & ORGANICOS
                     BLUMENAU
                                                                  
                                            LIVIA SIGULO FREIRE
                                      
MINAS GERAIS COMERCIO DE EMBALAGENS PLASTICAS LTDA
                    MINAS GERAIS EMBALAGENS
                     LONDRINA
                                                                  
                                            EDSON SIGULO
                                      
SG Brazil Prec Holdings S.a.r.l. - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF (BNG) HOLDINGS, LLC, SIGULER GUFF COSAG I, LLC, SIGULER GUFF (SAINT JOHN) HOLDINGS, LLC, SIGULER GUFF (FW) HOLDINGS, LLC, SIGULER GUFF (JUS GRCND) HOLDINGS, LLC
                                      
SIGULEM & SIGULEM REPRESENTACAO COMERCIAL LTDA.
                    SIGULEM & SIGULEM
                     SAO PAULO
                                                                  
                                            FERNANDO SIGULEM, DANIEL SIGULEM
                                      
Siguler Guff (BH) Holdings LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF ADVISERS, LLC, SIGULER GUFF (BH) CAYMAN HOLDINGS, LP
                                      
SIGULER GUFF (BNG) HOLDINGS, LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SG INVESTCO, LLC, SIGULER GUFF INVESTMENTS, LP, SIGULER GUFF TRILLIUM OPPORTUNIES FUND, LP, SIGULER GUFF ADVISERS, LLC, SIGULER GUFF BRAZIL SPECIAL SITUATIONS FUND III, LP, SIGULER GUFF VICTORS FUND, LP, SIGULER GUFF FLEUR-DE-LIS OPPORTUNITIES FUND, LP
                                      
SIGULER GUFF COSAG I, LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF COSAG (CAYMAN) HOLDINGS, LP, SIGULER GUFF ADVISERS, LLC
                                      
Siguler Guff (FW) Holdings LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF TRILLIUM OPPORTUNITIES FUND, LP, SIGULER GUFF VICTORS FUND, LP, SIGULER GUFF ADVISER, LLC, SIGULER GUFF FLEUR DE LIS OPPORTUNITIES FUND, LP, SIGULER GUFF INVESTMENTS, LP
                                      
SIGULER GUFF GESTORA DE INVESTIMENTOS (ASSET MANAGEMENT) BRASIL LTDA.
                    
                     SAO PAULO
                                                                  
                                            FERNANDO CRISOL ARAKAKI, CARLA DE BIASI, SIGULER GUFF GLOBAL, LP, PEDRO LUIS PACIULLO DE SOUZA ARANHA, DANIEL REZENDE VIEIRA, MANOEL TAVARES DE MENEZES NETTO, CESAR COLLIER DE OLIVEIRA
                                      
SIGULER GUFF (JUS BLC) LUX HOLDINGS 2, S.A.R.L - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF (JUS BLC) HOLDINGS 2, LLC, CHRISTOPHE FENDER, LUC SUNNEN, JUN ISODA, SADIP KAKAR, JARRAD KRULICK
                                      
Siguler Guff (JUS GRCND) Holdings, LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF DISTRESSED OPPORTUNITIES FUND V, LP, SIGULER GUFF DISTRESSED OPPORTUNITIES FUND V (F), LP, SG INVESTCO, LLC, SIGULER GUFF INVESTMENTS, LP, SIGULER GUFF BRAZIL SPECIAL SITUATIONS FUND, LP, SIGULER GUFF DISTRESSED OPPORTUNITIES FUND V (T), LP, SIGULER GUFF ADVISERS, LLC, SIGULER GUFF FLEUR-DE-LIS OPPORTUNITIES FUND, LP, SIGULER GUFF VICTORS FUND, LP, SIGULER GUFF DISTRESSED OPPORTUNITIES FUND V (P), LP, SIGULER GUFF TRILLIUM OPPORTUNITIES FUND, LP
                                      
SIGULER GUFF (SAINT JOHN) HOLDINGS, LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF BRIC OPPORTUNITIES FUND III (T), LP, SIGULER GUFF INVESTMENTS, LP, SIGULER GUFF ADVISERS, LLC, SIGULER GUFF FLEUR DE LIS OPPORTUNITIES FUND, LP, SIGULER GUFF TRILLIUM OPPORTUNITIES FUND, LP, SIGULER GUFF PELICAN GLOBAL EMERGING MARKETS FUND, LP, SIGULER GUFF BRIC OPPORTUNITIES FUND III, LP
                                      
Siguler Guff (SFH) Holdings, LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF (SFH) CAYMAN HOLDINGS, LLC, SIGULER GUFF ADVISERS, LLC
                                      
Siguler Guff (UA) Holdings LLC - MODAL S.A. DISTRIBUIDORA DE TITULOS E VALORES MOBILIARIOS
                    
                     EXTERIOR
                                                                  
                                            SIGULER GUFF (UA) CAYMAN HOLDINGS, LP, SIGULER GUFF ADVISERS, LLC
                                      
SIGULI & SILVA MANUTENCOES LTDA
                    
                     CATANDUVA
                                                                  
                                            ALAN SIGULI JUNIOR, MARCIO FERNANDO DA SILVA
                                      
SIGULO SERVICOS DE APOIO ADMINISTRATIVO LTDA.
                    
                     LONDRINA
                                                                  
                                            DIQUE COMERCIO DE ARTIGOS DO VESTUARIO LTDA, EDSON SIGULO
                                      
SOFT PLANET CENTRO DE TREINAMENTO EM INFORMATICA S/C LTDA
                    SOFT PLANET
                     SAO PAULO
                                                                  
                                            FERNANDO SIGULEM, DANIEL SIGULEM, DIRCE MARIA SIGULEM
                                      
SUAS COMPRAS SHOP STORE LTDA.
                    SUAS COMPRAS
                     SAO PAULO
                                                                  
                                            THAMIRES SIGULO DA SILVA CRUZ
                                      
TOP RACING PECAS E ACESSORIOS AUTOMOTORES EIRELI
                    TOP MOTO CENTER
                     LONDRINA
                                                                  
                                            EDSON SIGULO
                                      
TOP RACING PECAS E ACESSORIOS AUTOMOTORES EIRELI
                    TOP RACING
                     BALNEARIO CAMBORIU
                                                                  
                                            EDSON SIGULO