●

The valuation of goodwill acquired to determine the existence of losses due to potential impairment

(Note 2 - Summary of significant accounting policies (2.16)

and

Note 18- Goodwill)

●

The valuation of commercial trademarks to determine the existence of potential losses due to potential impairment

(Note 2 - Summary of significant accounting policies (2.17)

and

Note 17 – Intangible assets other than goodwill)

●

The assumptions used in the current calculation of liabilities and obligations to employees

(Note 2 - Summary of significant accounting policies (2.20)

and

Note 26 – Employee benefits)

●

Useful lives of property, plant and equipment

(Note 2 - Summary of significant accounting policies (2.12)

and

Note 19 – Property, plant and equipment)

and intangibles

(Note 2 - Summary of significant accounting policies (2.15)

and

Note 17 - Intangible assets other than goodwill)

●

The assumptions used for calculating the fair of value financial instruments

(Note 2 - Summary of significant accounting policies (2.7)

and

Note 7 – Financial instruments)

●

The likelihood of occurrence and amounts estimated in an uncertain or contingent matter

(Note 2 - Summary of significant accounting policies (2.21)

and

Note 24 – Other provisions)

●

The valuation of current Biological assets

(Note 2 - Summary of significant accounting policies (2.10)

and

Note 13 – Biological assets)