Luis Lessa Ribeiro®, is a company specialized in consulting and valuation engineering services. Founded in 1969 by the engineer Luis Lessa Ribeiro, nowadays, it is one of the most respected companies specialized in valuation engineering in Brazil. With the social name Lead Engenharia de Avaliação e Consultoria, it provides services to the most diverse sectors in the country, acting mainly in valuations of physical and financial assets, combining credibility, efficiency, precision and technical rigor that have always marked its performance in the market.

Over more than thirty years of experience, it occupies a prominent place for its performance in Bahia and with businesspeople from all over the country, combining specialization and professionalism, within the standards established by the Brazilian Association of Technical Standards - ABNT, Institute Norms Brazilian Valuation and Engineering Expertise - IBAPE, Securities Commission - CVM, Brazilian Institute of Accountants - IBRACON and International Accounting Standards of the "IASC - International Accounting Standards Committee".

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The technical reports are based on the principles of Valuation Engineering, made by qualified and certified professionals, following the accounting pronouncements (CPCs), international accounting standards (IFRS) - published and reviewed by the IASB (International Accounting Standards Board), the NBRs that permeate the theme, CVM's resolutions and all related regulations and standards. These include:

• NBR –14,653 from ABNT;

• Law No. 6,404 / 78 - “Brazilian Corporate Law”;

• CPC 01 - Impairment test;

• CPC 27 - Property, Plant and Equipment;

• ICPC 10 - Technical interpretation on CPC 27;

• CPC 28 - Investment Property;

• CPC 46 - Measurement of Fair Value;

• CPC 15 - Business Combination and Law 12,973 / 14