Bracell Limited Bracell ,000 Bracell 股份代號 :1768 Bracell Bracell Bracell Bracell 年度報告 2015

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股份代號 :1768 年度報告 2015

Bracell Limited Bracell 1768 150,000 Bracell 股份代號 :1768 Bracell Bracell Bracell Bracell 年度報告 2015

BRACELL 2 4 5 6 10 20 24 28 30 42 55 57 58 59 61 63 64 115 117

Bracell Limited 是從事單一業務的全球領先溶解木漿 ( 溶解木漿 ) 生產商, 使用產自專屬桉樹種植園的木材資源, 於巴西 Bahia Specialty Cellulose( 巴伊亞特種纖維素廠 生產及銷售特種漿及黏膠漿 1 2 3 150,000 84,000 485,000 350,000

1768 1768.HK 1768 HK Equity Codan Services Limited Clarendon House 2 Church Street Hamilton HM 11 Bermuda 500 3,421,420,250 3,079,000,000 397,000,000 (852) 2864 6638 (852) 2865 5499 ir@brazilcellulose.com Bracell Limited 29 21 www.brazilcellulose.com www.irasia.com/listco/hk/bracell 183 17 1712-1716 4

Bracell Limited (1) 444 479 (7)% 274 300 (9)% 170 179 (5)% 38% 37% EBITDA (2) 184 200 (8)% EBITDA 41% 42% 60 55 9% 57 15 272% (1) 24 58 37 55% 1.7 1.1 55% 4.0 2.5 60% 1.0 3.0 2.5 1.40 1,382 1,578 (12)% 305 492 (38)% 1,077 1,086 (1)% 233 376 (38)% 96 101 (5)% 137 275 (50)% 1.8x 1.7x EBITDA 0.7x 1.4x (3) 13% 25% (1) (2) EBITDA (3) (i)(ii) 5

6

Bracell Limited Bracell Limited Bracell 150,000 370,000 485,000 479,000,000 7% 444,000,000 EBITDA 41% 38% 42% 37% 15,000,000 272% 57,000,000 7

Bracell EBITDA 1:1 96,000,000137,000,000 101,000,000275,000,000 3.0 Bracell 1.0 4.0 2.5 60% 8

Bracell Limited Bracell 9

10

11

Bracell Limited Bahia Specialty Cellulose 12

Bracell Limited Bahia Specialty CelluloseBSC 4% 11% 2% 800900 9% 7% 444,000,000 9% 274,000,000 5% 170,000,000 13

7% EBITDA8% 184,000,000 EBITDA 38% 41% 8,000,000 21,000,000 15,000,000 272% 57,000,000 55% 58,000,000 歐洲 27,315 歐洲 28,736 中國 310,149 美洲 105,915 亞洲 ( 中國除外 ) 434 美洲 124,843 中國 323,606 亞洲 ( 中國除外 ) 1,533 2015 2014 14

Bracell Limited (1) 443,056 435,589 2% 460,294 449,037 3% 964 1,066 (10)% 443,813 478,718 (7)% 170,293 178,773 (5)% (%) 38% 37% EBITDA (2) 183,826 199,725 (8)% EBITDA (2) (%) 41% 42% (1) (2) EBITDA EBITDA 2% 443,056 3% 460,294 特種漿 15

16 Hawkins Wright 1,400,000 2% 8% 4% 118,310 黏膠漿 Hawkins Wright BSC BSC BSC 341,984 2% 800900 5,000,000 Hawkins Wright 4% BSC 485,000 150,000 BSC

17 Bracell Limited BSC 900 850 BSC 3%7% 444,000,000 11% 9% 9% 5% 170,000,000EBITDA8% 184,000,000 EBITDA 38% 41% 15,000,000272% 57,000,000 55% 58,000,0001.1 55% 1.7

銷售成本 9% 274,000,000 銷售及分銷以及行政開支 41,000,000 13% 39,000,000 造林及再造林資產公平值變動 8,000,000 21,000,000 融資成本 24,000,000 19,000,000 匯兌差額 18

19 Bracell Limited 1 2.66 1 3.90 55,000,000 55,000,000 37,000,000 對沖現金流量的未變現收益 ( 虧損 ) 4,000,000 51,000,000 92,000,000 31,000,000 20,000,000 815,000,000 829,000,000 96,000,000 101,000,000 137,000,000 275,000,000 (i) (ii)13% 25% 57,000,000 222,000,000 190,000,000

Bracell 40% 91 Bahia Specialty Cellulose BSC 95% BSCProgramme for the Endorsement of Forest Certification PEFC Cerflor-NBR14789Cerflor-NBR14790 BSCISO 14001ISO 9001 http://www.brazilcellulose.com/en/sustainability/sustainability-reports 20

21 Bracell Limited Bracell www.brazilcellulose.com www.irasia.com/listco/hk/bracell Bracell BSC Bracell 1,379 1,050,000 Bracell

(ii) Swallows 40 (i) 508 (ii) 550 (iii) (Pedagogical Guidance Project) Chapada Institute of Education and Research 11,150 637 (i) Fibers of the Land Fibers of the LandEntre Rios Mata de São JoãoItanagra 180 (iii) National Rural Learning Service 150 (iv) 80 (i) 7,000 (ii) 280 (iii) (Beekeepers'Associations) 150 22

Bracell Limited (i) 500 (ii) (iii) 8,000 (iv) (i) Camaçari 160 23

53 Asian Republican Coalition 44 RGE Pte Ltd RGE RGE RGE 571 GIC Real EstateGIC Real Estate 24

Bracell Limited (GBS, JP) 64 30 (Tufts University) 67 25

66 U Mobile Sdn Bhd GDS Holdings Limited SM Investments Corporation SM Investments Singapore Technologies Engineering Ltd ST Engineering Sembcorp Marine Ltd Sembcorp Marine GP Industries Ltd GP Industries ARA-CWT Trust Management (Cache) LimitedCache Logistics Trust SM Investments ST Engineering Sembcorp Marine GP Industries Cache Logistics Trust Morgan Grenfell18Morgan Grenfell (Asia) Limited LOW Weng Keong 63 Low Riverstone Holdings Limited Riverstone ix Biopharma Ltd. ix Riverstone ix Singapore Institute of Accredited Tax Professionals Limited CPA Australia Limited 19 500Brown & Root Inc. Low Singapore Institute of Accredited Tax Practitioners 26

Bracell Limited Armin MEYER 66 Meyer Meyer Amcor Limited Ciba Ltd MeyerABB Ltd Meyer 27

47 DOHRN Peer 53 Dohrn Western Pulp LimitedBuckeye Technologies 10 Dohrn 52 Cookson Electronic-Enthone (The Dow Chemical Company)21 MEGlobal 51 RGE Pte Ltd (Khattar Wong and Partners) Bio-One Capital LEITE Marcelo 58 BSCLeite BSC BSC Kvaerner Pulping Ltd. Jaakko Poyry Brasil Cia. Suzano de Papel e Celulose Leite(São Paulo University) LINDBLOM Per 50 Lindblom BSC BSCLindblom Asia Pacific Resources International Limited 10 Riau Pulp Lindblom Lulea University WEITZL Otto 62BSC 30 Weitzl TCG Unitech GmbH Lenzing AG 28

Bracell Limited 29

A.4.1 30

Bracell Limited 獨立非執行董事 : LOW Weng Keong Armin MEYER 執行董事 : 13.51B(1) (a) (i) (ii) (b) Singapore Technologies Engineering Ltd (c) LOW Weng Keong 24 27 31

32 32 3.13 14

Bracell Limited 4 4 3 3 2 2 1 1 4/4 3/3 2/2 2/2 1/1 1/1 4/4 3/3 2/2 1/1 1/1 4/4 4/4 3/3 2/2 1/1 1/1 4/4 3/4 2/3 1/2 1/1 1/1 LOW Weng Keong 4/4 4/4 3/3 2/2 1/1 1/1 Armin MEYER (1) 4/4 1/1 1/1 1/1 4/4 3/3 3/3 2/2 1/1 1/1 (1) Armin MEYER 33

LOW Weng KeongArmin MEYER Bahia Specialty Cellulose 3 3 3 3 3 3 3 3 LOW Weng Keong 3 3 Armin MEYER (1) 3 3 3 3 (1) Armin MEYER 34

Bracell Limited 3.10(2) 獨立非執行董事 : LOW Weng Keong 35

36 36 獨立非執行董事 : LOW Weng Keong Armin MEYER 執行董事 :

37 37 Bracell Limited 92 93 10 獨立非執行董事 : 執行董事 :

獨立非執行董事 : 執行董事 : 獨立非執行董事 : LOW Weng Keong Armin MEYER D.3.1 55 56 38

39 39 Bracell Limited 772,000 621,000

40 40 15 Bracell Limited 20 10

Bracell Limited 58 74 Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda 21 79 80 100 (i) (ii) 1,000 41

Bracell Limited 32 6 9 10 19 6 95 3 57 3.0 2.5 1.0 4.01.425 18317 1712-1716 20 23 42

43 43 Bracell Limited 18317 1712-1716 115 116 14 0.81 1,000,000 25 (i) (ii) 61 62 820,119,000838,106,000 202,000227,000 24

97% 65% 13% 6% DP DPDP 5% 38,434,00075,675,000 1,379 1,367 7 LOW Weng Keong Armin MEYER (1) (1) Armin MEYER 84 LOW Weng Keong 44

Bracell Limited 10 3.13 164(1) 45

XV352 (1) 960,591 0.03% (1) 960,591 XV 352 46

Bracell Limited 336 Gold Silk Holdings Limited Gold Silk (1) 2,863,496,750 83.69% Fiduco Trust Management AG Fiduco (1)(2) 2,863,496,750 83.69% 2,863,496,750 83.69% (1) Gold Silk Fiduco XVGold Silk2,863,496,750 (2) Fiduco 336 47

1. 1.1 首次公開發售前受限制股份單位計劃 8,165,026 18 5,638,668 2,526,358 10.08 1.2. 首次公開發售後受限制股份單位計劃 X = A B X = A = (i) 10%(ii) 10% B = 336,882,675 10% 48

Bracell Limited (i) 8,727,276 23 (ii) 2,302,867 14 (iii) 4,699,409 1,300,000 (iv) 1,725,000 1,050,000 700,000 350,000 331,508,266330,458,266 2. (1) 購股權計劃之目的 (2) 購股權計劃之參與者 10.08 26 49

(3) 根據購股權計劃可予發行之股份總數 336,882,675 10% X = A B C 336,882,675 9.85% X = A = (i) 10%(ii) 10% B = C = (4) 每名參與者可獲授權益上限 12 1% (5) 必須根據購股權認購股份之期限 50

Bracell Limited (6) 購股權可予行使前必須持有之最短期限 ( 如有 ) (7) 接納時應付之金額及必須或可能付款或催繳或必須償還有關目的貸款之期限 1.00 (8) 行使價之釐定基準 (a) (b) (c) (9) 剩餘年期 0.81 1,000,000 51

810,000 740,000 0.74 0.86 8.08(1)(a) 25% 100 8.08(1)(d) 15% 15% 16.17% 1. DP SC SC DP SC DP Bahia Specialty Cellulose S.A. DP SC 52

Bracell Limited 287,328,000 396,000,000396,750,000396,000,000 2. (i) (i) (ii) (iii) 14A 30 14A 14A (ii) (iii) (iv) 53

Gold Silk FiducoGold Silk Fiduco Pinnacle Company Limited Pinnacle Pinnacle Pinnacle Pinnacle 30 41 54

Bracell Limited BRACELL LIMITED 57 114 Bracell Limited 55

90 56

Bracell Limited 5 443,813 478,718 (273,520) (299,945) 170,293 178,773 (41,118) (41,214) (38,805) (44,724) 90,370 92,835 13 (7,695) (20,551) 6 (3,865) 6,177 (11,560) (14,374) 7 78,810 78,461 8 (18,920) (23,628) 59,890 54,833 9 (2,809) (39,490) 57,081 15,343 21 24,167 57,081 39,510 58,094 37,364 (1,013) 2,146 57,081 39,510 58,094 15,380 21 21,984 58,094 37,364 12 1.7 0.5 0.6 1.7 1.1 57

57,081 39,510 (54,686) (2,740) 3,560 (1,668) (40,486) (51,126) (44,894) 5,955 (5,384) 6,968 (7,485) (1,013) 2,101 5,955 (5,384) 6,968 13,712 (21,197) 6,968 (7,485) 58

Bracell Limited 13 99,260 138,942 14 909,461 983,888 275 375 15 11,555 13,438 16 25,301 47,969 1,045,852 1,184,612 18 54,101 80,177 19 186,155 212,718 20 95,992 100,955 336,248 393,850 22 53,663 90,154 16,001 20,767 23 1,937 5,698 24 117,875 115,578 189,476 232,197 146,772 161,653 1,192,624 1,346,265 59

24 115,218 260,051 23 793 592 116,011 260,643 1,076,613 1,085,622 25 171,071 171,021 904,866 912,912 1,075,937 1,083,933 676 1,689 1,076,613 1,085,622 57 114 60

Bracell Limited 171,021 426,151 (80) (6,290) (166) 493,297 1,083,933 1,689 1,085,622 58,094 58,094 (1,013) 57,081 (54,686) (54,686) (54,686) 3,560 3,560 3,560 (54,686) 3,560 58,094 6,968 (1,013) 5,955 50 54 104 104 (9) (9) (9) 11 (15,160) (15,160) (15,160) 26 196 (95) 101 101 50 45 196 (15,255) (14,964) (14,964) 171,071 426,196 (54,766) (2,730) 30 536,136 1,075,937 676 1,076,613 61

a b 171,021 426,151 277,394 6,252 43,101 (4,622) 30 800,714 1,720,041 38,148 1,758,189 37,364 37,364 2,146 39,510 (2,695) (2,695) (45) (2,740) (40,486) (40,486) (40,486) (1,668) (1,668) (1,668) (43,181) (1,668) 37,364 (7,485) 2,101 (5,384) (6,252) 6,252 (38,560) (38,560) 11 (277,394) (340,162) (617,556) (617,556) 11 (11,000) (11,000) (11,000) 26 (196) 129 (67) (67) (277,394) (6,252) (196) (344,781) (628,623) (38,560) (667,183) 171,021 426,151 (80) (6,290) (166) 493,297 1,083,933 1,689 1,085,622 a. 38,769,000 238,625,000 b. 10%50% 62

Bracell Limited 29 222,164 174,130 (342) (3,616) 221,822 170,514 221,822 190,132 21 (19,618) 221,822 170,514 (20,257) (125,966) (31,492) (43,400) (11) 336 693 1,761 2,385 21 562,540 (49,652) 396,241 2,000 167,160 (147,333) (135,894) (16,123) (34,529) (15,160) (628,556) 95 (176,521) (631,819) (4,351) (65,064) (612) (27) 100,955 166,046 95,992 100,955 63

1 Bracell Limited Gold Silk Holdings Limited 100% 29 21 32 2 (a) 4 64

Bracell Limited 2 (a) 19 622 622 9 (i) 1 (i) 16 38 (i) 9 (ii) 15 (ii) 16 (iii) (i) (ii) (iii) 65

2 (b) (i) 業務合併 39 66

Bracell Limited 2 (b) (i) 業務合併 (ii) 於附屬公司的擁有權之權益變動 ( 控制權並無變動 ) (iii) 出售附屬公司 (c) 67

2 (d) (e) (i) (ii) (iii) (iv) (f) (i) 金融資產 (1) 實際利率法 68

Bracell Limited 2 (f) (i) 金融資產 (2) 可供出售金融資產 (3) 貸款及應收款項 (4) 金融資產減值 69

2 (f) (i) 金融資產 (4) 金融資產減值 30 180 70

Bracell Limited 2 (f) (ii) 衍生金融工具及對沖 (1) 對沖會計處理 (2) 現金流量對沖 71

2 (g) (h) (i) 72

Bracell Limited 2 (i) 25 30 5 25 5 10. 73

2 (j) 12 (k) (l) 74

Bracell Limited 2 (m) 75

2 (n) (o) 76

Bracell Limited 2 (p) (q) (r) (s) 77

2 (t) (i) 以股本支付以股份為基礎付款的交易 (1) 受限制股份單位計劃 (2) 購股權計劃 78

Bracell Limited 2 (u) (v) (w) 3 (a) (i) 外匯風險管理 18100% 79

3 (a) (i) 外匯風險管理 41,437 69,844 955 658 11,877 33,739 34 敏感度分析 5% 5% 5% 5% a b (975) (1,191) (46) (27) 5% 5% a. b. 80

Bracell Limited 3 (a) (ii) 利率風險管理 利率掉期合約 敏感度分析 50 50 480 456 50 50 81

3 (a) (iii) 信貸風險管理 83% 81% 30 180 (iv) 流動資金風險管理 82

Bracell Limited 3 (a) (iv) 流動資金風險管理 0-90 91-365 1-2 2-3 3 8,099 8,099 8,099 31,840 93,200 120,288 245,328 231,093 2,000 2,000 2,000 41,939 93,200 120,288 255,427 241,192 547 1,437 1,984 1,937 162 384 264 18 828 793 709 1,821 264 18 2,812 2,730 44,692 44,692 44,692 33,408 97,673 128,060 121,504 30,282 410,927 375,629 78,100 97,673 128,060 121,504 30,282 455,619 420,321 416 5,060 5,476 5,325 67 591 237 108 6 1,009 966 483 5,651 237 108 6 6,485 6,291 83

3 (b) (c) 於綜合財務狀況表內確認的公平值計量 84

Bracell Limited 4 (a) 2(l) (b) 13 13 85

4 (c) (d) (e) (f) 15 (g) 3(c) 86

Bracell Limited 4 (h) 5 (a) 443,813 478,718 DP (b) 8 87

5 (b) 地域資料 310,149 323,606 105,915 124,843 27,315 28,736 434 1,533 443,813 478,718 有關本集團持續經營業務主要外部客戶資料 10% 75,860,00076,429,000 6 (13,088) (7,194) 336 563 (602) (685) 6,644 6,224 12,061 (5,594) (4,231) 4,727 813 2,215 123 (3,865) 6,177 88

Bracell Limited 7 36,578 45,137 1,691 2,198 165 136 38,434 47,471 1,393 995 67,944 60,812 29,276 39,801 142 221 8 13,379 17,653 5,541 5,975 18,920 23,628 2,201,0001,068,000 2,797,0003,813,000 89

9 (5,616) (8,629) 4,690 2,648 (926) (5,981) 15 (1,883) (33,509) (2,809) (39,490) 4,768,0002,650,000 25% 9% Bahia Specialty Cellulose S.A. BSC(SUDENE) 1075% 58/99/M212 6% 34% 16.50% 22.03% 16.50% 22.05% 90

Bracell Limited 9 59,890 54,833 (6,448) (16,170) (5,417) (9,229) 35 1,156 (1,726) 4,331 9,795 4,690 2,648 15 (25,964) (2,809) (39,490) 91

10 (a) 64 64 64 64 64 64 a 64 209 10 283 64 64 Low Weng Keong 64 64 Armin Meyerb 64 64 448 209 10 667 截至二零一四年十二月三十一日止年度 64 8 72 64 64 64 64 a 64 122 7 193 64 64 Low Weng Keong 64 64 Armin Meyerb 38 38 422 122 7 8 559 a. b. Armin Meyer 92

Bracell Limited 10 (b) 2,031 2,336 139 160 72 173 2,242 2,669 2,000,0012,500,000 1 2,500,0013,000,000 1 1 3,000,0013,500,000 1 4,000,0014,500,000 1 2 4,500,0015,000,000 1 2 5 5 (c) 2,307,000 4,280,00010(b) 2,400,0002,700,000 93

11 1.40a 617,556 1.0 4,413 3.02.5b 13,244 11,000 a. 1.4 b. 3.0 2.5 12 58,094 15,380 21,984 3,420,228,606 3,418,584,003 832,902 826,663 3,421,061,508 3,419,410,666 94

Bracell Limited 13 138,942 161,554 31,492 43,400 (26,188) (45,461) (37,291) (7,695) (20,551) 99,260 138,942 95

13 10% 10% 44.24 40.02 11.34 15.05 10,340,000 2,651,000 10,474,000 3,944,000 99,260,000 138,942,0007,695,00020,551,000 96

Bracell Limited 14 a b 36,626 233,917 1,512,392 27,728 379,845 2,190,508 747 106 123,328 124,181 931 163,884 244,378 14,355 (423,548) (10,283) (562) (10,845) (473) (2,527) (44) (2,206) (5,250) (237,380) (640,519) (18,943) (24,900) (921,742) 37,557 159,948 1,104,188 22,640 52,519 1,376,852 688 1,134 2 18,433 20,257 57,490 (57,490) (3,200) (318) (3,518) (7,682) (10,921) (9,552) (793) (2,522) (31,470) 29,875 149,715 1,150,060 21,531 10,940 1,362,121 41,405 394,222 16,972 452,599 12,312 86,496 2,743 101,551 (7,342) (350) (7,692) (61) (668) (24) (753) (15,430) (132,951) (4,360) (152,741) 38,226 339,757 14,981 392,964 6,558 60,320 960 67,838 (838) (317) (1,155) (2,145) (4,368) (474) (6,987) 42,639 394,871 15,150 452,660 29,875 107,076 755,189 6,381 10,940 909,461 37,557 121,722 764,431 7,659 52,519 983,888 a. b. c. 815,201,000828,874,000 27 97

15 b a (34,999) 7,551 1,562 4,912 66,683 1,238 46,947 9 11,290 (11,633) (993) (320) (30,000) (1,853) (33,509) 266 266 (266) (266) (23,709) (4,082) 569 4,592 36,683 (615) 13,438 16,234 2,179 (441) (1,239) (18,538) (78) (1,883) (7,475) (1,903) 128 3,353 18,145 (693) 11,555 a. b. 95,844,000143,587,000 53,368,000107,888,000 18,145,00036,683,000 18,538,00015,557,000 14,443,000 c. 98

Bracell Limited 16 a 14,492 29,891 b 6,167 11,761 4,642 6,317 25,301 47,969 a. b. Cetrel S.A. Empresa de Proteção Ambiental Cetrel S.A.4.5%Cetrel S.A. Bahia Specialty CelluloseCamaçariCetrel S.A. Bahia Specialty Cellulose 22,454 47,969 17 1,691,0002,198,000 99

18 35,438 44,291 575 2,022 18,088 33,864 54,101 80,177 254,331,000298,224,000 19 33,834 14,226 4,411 5,286 3,359 3,424 7,985 6,547 1,299 1,539 17,054 16,796 135,267 181,175 521 135,267 181,696 186,155 212,718 100

Bracell Limited 19 30 180 0 60 76,616 62,163 61 90 25,322 33,910 91 180 67,163 66,904 180 32,424 169,101 195,401 3,556,0001,734,000 30 13,956 15,710 20 5,027 6,165 955 651 101

21 (a) 529,060 (490,390) 38,670 (8,680) (22,842) 5,342 (15,365) (2,875) 36,254 33,379 (13,367) 20,012 4,155 24,167 21,984 2,183 24,167 (b) (19,618) (77,530) 110,520 13,372 102

Bracell Limited 21 (c) 591,467 (769,001) (1,589) (32,229) (119) (266) (1,477) (165,525) (241,696) (28,927) 283,455 1,543 323,693 469,189 38,560 (124,389) 40,486 (4,000) (467,310) 36,254 591,467 (28,927) 562,540 103

22 7,907 14,627 33,283 30,784 1,472 3,445 a 10,809 11,233 45,564 45,462 b 192 30,065 53,663 90,154 0 90 7,907 14,627 a. 40,161,00047,300,000 b. 30,000,000 30,000,000 11,877 33,739 34 104

Bracell Limited 23 a (1,937) (5,324) b (374) b (793) (592) (2,730) (6,290) a. 30,978,000126,093,000 3,387,000 769,000 23,690,0001,721,000 b. 264,000,000365,894,000 173,000 899,000 105

24 231,093 375,629 2,000 233,093 375,629 117,875 115,578 115,218 115,578 144,473 233,093 375,629 4.4% 4.4% 500,000,000 440,000,000 60,000,000 470,000,000 EBITDA 106

Bracell Limited 25 0.05 3,420,420,250 171,021 1,000,000 50 3,421,420,250 171,071 0.81 1,000,000810,000 104,000 26 10% 12 1% (i) (ii) (iii) 107

26 1,975,000 3,900,737 1,050,000 1,900,000 (1,300,000) (2,545,688) (1,280,049) 1,725,000 1,975,000 85,000 0.080.15 Black-Scholes 188,000 289,000 108

Bracell Limited 27 14 815,201 828,874 28 (a) 本集團作為承租人 142 220 284 514 426 734 (b) 10,669 12,651 109

29 59,890 92,367 100 100 668 67,838 101,551 26,188 45,461 103 (36,254) 602 728 23,690 1,721 5,594 4,231 7,695 20,551 165 136 (336) (693) 18,920 34,266 210,346 264,936 24,713 (64,748) 20,685 (65,248) (25,468) 36,497 (23,690) (1,721) 15,578 4,414 222,164 174,130 110

Bracell Limited 30 (a) 19 22 (b) DP 287,328 16,250 813 531 Averis Sdn. Bhd. 1,471 3,951 105 186 Pacific Viscose Limited 21 591,467 2,886 (c) 111

31 (a) 1,007,993 1,007,993 428 310 946 1,438 1,374 1,748 193 529 17,954 251 18,147 780 (16,773) 968 991,220 1,008,961 171,071 171,021 820,149 837,940 991,220 1,008,961 112

Bracell Limited 31 (b) 426,151 806,099 30 17,382 1,249,662 216,901 216,901 (617,556) (11,000) (628,556) (196) 129 (67) 426,151 188,543 (166) 223,412 837,940 54 54 (9) (9) (2,777) (2,777) (15,160) (15,160) 196 (95) 101 426,196 188,543 30 205,380 820,149 Bracell International 113

32 Bahia Specialty Cellulose S.A. 3,248,213,308 380,869,270 98.4% Copener Florestal Ltda. 549,374,402.37 100% Norcell S.A. 42,800,334 29,771,891 100% Bracell Company Limited 30,000,000 100% Bracell Copener Limited 100,000 100% Bracell (Hong Kong) Management Limited 10,000 100% Bracell International Co. Ltd 100 381,799,200 100% Bracell Marketing International Limited Bracell Marketing SA Sateri Marketing SA) b Bracell Specialty Cellulose Limited SC 1 100% 100,000 100% 1,000,000 100% 183,939,551 100% 100,000 100% SC Marketing US Inc. 20,000 100% Specialty Cellulose Marketing Pte. Ltd. 100,001 100% a. Bracell International Co. Ltd b. 114

Bracell Limited 443,813 478,718 455,511 517,393 607,178 170,293 178,773 170,066 200,366 335,688 59,890 54,833 35,715 58,735 161,320 57,081 15,343 30,268 67,072 165,492 EBITDA 183,826 199,725 176,865 182,310 287,805 58,094 15,380 30,478 66,588 165,635 (1,013) (37) (210) 484 (143) 57,081 15,343 30,268 67,072 165,492 0.02 0.01 0.01 0.02 0.05 443,813 727,617 645,681 720,285 806,574 170,293 230,196 217,548 219,706 323,073 59,890 92,367 43,310 52,023 143,850 57,081 39,510 37,759 56,280 150,525 58,094 37,364 33,344 55,561 154,713 (1,013) 2,146 4,415 719 (4,188) 57,081 39,510 37,759 56,280 150,525 0.02 0.01 0.01 0.02 0.05 4.00 2.50 2.50 2.50 2.50 140.00 4.00 142.50 2.50 2.50 2.50 115

99,260 138,942 161,554 185,678 187,797 909,461 983,888 1,737,909 1,539,447 1,455,966 11,555 13,438 46,947 52,783 50,251 25,576 48,344 93,360 123,144 101,006 1,045,852 1,184,612 2,039,770 1,901,052 1,795,020 54,101 80,177 180,954 143,634 180,590 186,155 212,718 190,659 151,104 153,232 8,119 95,992 100,955 166,046 195,476 328,999 1,043 612 336,248 393,850 537,659 491,257 671,552 53,663 90,154 135,732 147,267 136,574 8,119 117,875 115,578 72,198 195,792 198,403 17,938 26,465 17,518 19,469 62,961 189,476 232,197 225,448 362,528 406,057 146,772 161,653 312,211 128,729 265,495 115,218 260,051 593,725 301,980 379,970 793 592 67 4,501 4,010 116,011 260,643 593,792 306,481 383,980 1,076,613 1,085,622 1,758,189 1,723,300 1,676,535 171,071 171,021 171,021 170,896 170,794 904,866 912,912 1,549,020 1,519,692 1,474,871 1,075,937 1,083,933 1,720,041 1,690,588 1,645,665 676 1,689 38,148 32,712 30,870 1,076,613 1,085,622 1,758,189 1,723,300 1,676,535 116

Bracell Limited LOW Weng Keong Armin MEYER LOW Weng Keong LOW Weng Keong Armin MEYER LOW Weng Keong Armin MEYER 1768 Clarendon House 2 Church Street Hamilton HM 11 Bermuda Codan Services Limited Clarendon House 2 Church Street Hamilton HM 11 Bermuda 29 21 183 17 1712-1716 ABN AMRO Bank N.V. Banco Santander, S.A. Itaú Unibanco S.A. Banco Bradesco, S.A. Banco do Brasil S.A. www.brazilcellulose.com www.irasia.com/listco/hk/bracell

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