CONTRATOS DE EMPRESTIMOS E FINANCIAMENTOS RELEVANTES

A tabela abaixo apresenta os contratos e empréstimo e financiamento mais relevantes:

2007 2008 2009 2010 2011

ABN AMRO REAL 29/10/2008 ALGODÃO 6,75% aa 26/06/2009 BBM 05/09/2008 CAP GIRO CDI + 0,4% ao mês 05/08/2011 BDMG 15/06/2010 IMOBILIZADO 4,5% aa 15/06/2020 - BNDES 08/03/2007 IMOBILIZADO TJLP + 5,5% aa 15/03/2010 BNDES 08/05/2008 SISTEMAS TJLP + 4,8% aa 15/04/2010 BNDES 20/10/2006 SISTEMAS TJLP + 4,8% aa 15/11/2009 BNDES 09/06/2008 CAP GIRO TJLP + 4,8% aa 15/05/2010 BNDES 30/09/2010 CAP GIRO 7% aa 15/12/2011 - BRADESCO 13/07/2007 CAP GIRO LIBOR + 0,5% aa 20/07/2011 BRADESCO 31/07/2009 ALGODÃO 6,75% aa 26/03/2010 - BRADESCO 19/10/2009 ALGODÃO 6,75% aa 16/06/2010 - BRADESCO 17/11/2009 ALGODÃO 6,75% aa 15/07/2010 - BRADESCO 11/11/2008 ALGODÃO 6,75% aa 10/05/2009 - BRADESCO 15/08/2008 ALGODÃO 6,75% aa 10/04/2009 - BRADESCO 14/12/2009 ALGODÃO 6,75% aa 11/08/2010 - BRASIL 08/02006 CAP GIRO LIBOR + 2% aa 10/04/2009 BRASIL 31/07/2008 IMOBILIZADO EURO + 6,01% aa 22/11/2011 BRASIL 31/03/2010 CAP GIRO TR + 10,942% aa 25/05/2011 BRASIL 28/08/2009 CAP GIRO VC + 2,15% aa 24/02/2010 BRASIL 30/10/2009 CAP GIRO TR + 9,93% aa 20/10/2011 BRASIL 21/09/2007 CAP GIRO TJLP + 2,53% aa 22/12/2008 BRASIL 25/03/2009 CAP GIRO LIBOR + 7,5% aa 27/03/2012 BRASIL 28/07/2010 CAP GIRO 11,25% aa 15/06/2012 - - 3.614 - - - - 2.566 - - - - - 75 74 4.045 3.030 1.452 - - - 819 214 - - 3.319 1.906 - - - 2.331 2.348 561 - - - - 16.544 - 5.832 5.958 4.481 2.936 - - 798 - - - 313 - - - 1.334 - - 942 - - - 329 - - - - 482 - - 2.852 929 - - - 1.522 5.079 3.770 2.485 - - - - 2.100 - - - 1.943 - - - - 7.134 6.000 - 4.620 - - - - - - 3.063 1.840 651 - - 4.616

BRASIL 01/06/2007 CAP GIRO 11,12% aa 11/06/2008 754 - - - - BRASIL-NCI-FAT 21/09/2007 CAP GIRO TJLP + 2,53% aa 21/08/2009 - 1.732 - - - DIBENS 28/04/208 IMOBILIZADO IGP-M / IPCA 28/03/2011 - 68 13 - - HSBC 26/09/2008 ALGODÃO 6,75% aa 22/05/2009 - 1.090 - - - HSBC 20/10/2007 ALGODÃO 6,75% aa 17/04/2008 249 - - - - HSBC 11/11/2007 ALGODÃO 6,75% aa 09/05/2008 1.463 - - - - HSBC 26/09/2009 CAP GIRO DÓLAR + 6,7% aa 04/06/2012 - - 3.482 2.222 834 HSBC 01/12/2010 ALGODÃO 6,75% aa 30/05/2011 - - - 1.728 - HSBC 30/06/2007 IMOBILIZADO IGP-M / IPCA 30/06/2012 - 158 28 - - ITAU 26/03/2007 CAP GIRO 103,80% do CDI 17/03/2010 2.280 1.742 884 - - ITAU 10/08/2009 ALGODÃO 6,75% aa 07/04/2010 - - 1.220 - - ITAU 20/11/2009 ALGODÃO 6,75% aa 19/05/2010 - - 804 - - ITAU 23/10/2009 ALGODÃO 6,75% aa 23/06/2010 - - 600 - - ITAU 29/10/2009 ALGODÃO 6,75% aa 25/06/2010 - - 589 - - ITAU 21/12/2009 ALGODÃO 6,75% aa 19/08/2010 - - 759 - - ITAU 24/11/2009 ALGODÃO 6,75% aa 23/07/2010 - - 253 - - ITAU 09/09/2009 ALGODÃO 6,75% aa 07/05/2010 - - 529 - - ITAU 14/12/2009 ALGODÃO 6,75% aa 12/08/2010 - - 1.154 - - ITAU 21/08/2008 ALGODÃO 6,75% aa 17/04/2009 - 902 - - - ITAU 21/09/2009 ALGODÃO 6,75% aa 19/05/2010 - - 785 - - ITAU 15/10/2010 ALGODÃO 6,75% aa 13/04/2011 - - - 4.676 - ITAU 12/02/2007 CAP GIRO LIBOR + 1,55% aa 20/01/2012 3.266 3.316 1.853 1.088 378 ITAU 28/03/2010 CAP GIRO VC + 3,70% aa 21/03/2011 - - - 1.714 - ITAU 23/04/2010 CAP GIRO LIBOR 4,4% aa 30/03/2015 - - - 5.070 5.679 ITAUTEC 13/04/2007 IMOBILIZADO IGP-M / IPCA 06/01/2012 - 239 226 77 16 SANTANDER 07/11/2010 ALGODÃO 6,75% aa 06/05/2011 - - - 2.786 - SANTANDER 01/07/2010 CAP GIRO LIBOR + 4,25% aa 16/06/2015 - - - 5.068 5.689 SANTANDER 05/04/2006 CAP GIRO LIBOR + 2% aa 25/03/2009 - 473 - - - SANTANDER 05/04/2006 CAP GIRO LIBOR + 2% aa 10/09/2008 1.455 - - - - SANTANDER 16/05/2008 ALGODÃO 6,75% aa 12/11/2008 1.516 - - - - SANTANDER 18/09/2009 ALGODÃO 6,75% aa 14/05/2010 - - 567 - - SANTANDER 25/08/2009 ALGODÃO 6,75% aa 22/04/2010 - - 312 - - UNIBANCO 03/10/2007 ALGODÃO 6,75% aa 31/03/2008 1.745 - - - - UNIBANCO 07/01/2008 CAP GIRO 8,50% aa 17/01/2011 - 9.441 7.238 559 - UNIBANCO 12/03/2008 IMOBILIZADO 7,00% aa 15/03/2016 - 6.992 6.272 5.905 4.507 UNIBANCO 09/02/2007 CAP GIRO LIBOR + 2,08% aa 19/01/2012 4.494 4.981 2.933 1.477 544 VOTORANTIM 01/12/2010 ALGODÃO 6,75% aa 30/05/2011 - - - 840 - BRASIL 22/02/2007 IMOBILIZADO EURO + 1% aa 22/06/2012 4.768 4.623 2.614 1.456 473 BRASIL 28/09/2010 IMOBILIZADO EURO + 3,45% aa 05/08/2016 - - - 1.640 3.259 BRASIL 26/05/2011 IMOBILIZADO LIBOR+ 3% aa 09/09/2016 - - - - 1.302 HSBC 07/01/2011 IMOBILIZADO VC + 3,05% aa 14/12/2015 - - - - 570 SANTANDER 28/04/2011 IMOBILIZADO LIBOR + 4,25% aa 20/04/2012 - - - - 789 HSBC 27/05/2011 IMOBILIZADO VC + 3,05% aa 21/05/2016 - - - - 2.296 ITAU 30/08/2011 ALGODÃO 6,75% aa 06/06/2012 - - - - 4.740 BRADESCO 28/12/2011 ALGODÃO 6,75% aa 18/08/2012 - - - - 1.104 BRASIL 29/12/2011 ALGODÃO 6,75% aa 18/08/2012 - - - - 1.157

Vencimento

Saldo da Dívida (R$ mil)

10.1 - Condições financeiras e patrimoniais gerais

Formulário de Referência – Companhia Industrial Cataguases

Conforme Anexo 24 da Instrução CVM nº 480 de 7 de dezembro de 2009

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10.3 - Eventos com efeitos relevantes, ocorridos e esperados, nas demonstrações financeiras

Formulário de Referência – Companhia Industrial Cataguases

Conforme Anexo 24 da Instrução CVM nº 480 de 7 de dezembro de 2009

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10.5 - Políticas contábeis críticas

Formulário de Referência – Companhia Industrial Cataguases

Conforme Anexo 24 da Instrução CVM nº 480 de 7 de dezembro de 2009

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10.5 - Políticas contábeis críticas

Formulário de Referência – Companhia Industrial Cataguases

Conforme Anexo 24 da Instrução CVM nº 480 de 7 de dezembro de 2009

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A depreciação é calculada sobre o valor depreciável, que é o custo de um ativo, ou outro valor substituto do custo, deduzido do valor residual.

A depreciação é reconhecida no resultado baseando-se no método linear com relação às vidas úteis estimadas de cada parte de um item do imobilizado, já que esse método é o que mais perto reflete o padrão de consumo de benefícios econômicos futuros incorporados no ativo. Ativos arrendados são depreciados pelo período que for mais curto entre o prazo do arrendamento e as suas vidas úteis, a não ser que esteja razoavelmente certo de que o Grupo irá obter a propriedade ao final do prazo do arrendamento. Terrenos não são depreciados.

As vidas úteis estimadas para os períodos correntes e comparativos estão demonstradas a seguir:

Vida útil (em anos)

Taxa de depreciação em 2011 e 2010 Edificações 18,2 5,5% Máquinas e equipamentos 11,1 9% Instalações 11,1 9% Móveis e utensílios 10 e 5 10 e 20% Veículos 5 20% Intangível 5 20%

Os métodos de depreciação, as vidas úteis e os valores residuais serão revistos a cada encerramento de exercício financeiro e eventuais ajustes são reconhecidos como mudança de estimativas contábeis.

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10.5 - Políticas contábeis críticas

Formulário de Referência – Companhia Industrial Cataguases

Conforme Anexo 24 da Instrução CVM nº 480 de 7 de dezembro de 2009

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No documento Formulário de Referência COMPANHIA INDUSTRIAL CATAGUASES Versão : Declaração e Identificação dos responsáveis 1 (páginas 67-83)