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Investor Presentaiton

• • Helicopter Investor Miami 2014 Legal Evolution & Tax Benefits Federal Revenue Normative Rulling 285/2003 - Special Regime of Temporary Admission ➤ Suspension of Federal Taxes (IPI proportional) ➤ True/Finance Lease (subject to ICMS/VAT on import) ➤ Operating Lease (including the replacement of parts and equipment) No Withholdings on Lease Payments Article 199 of Federal Law 11.101/2005 - Bankruptcy and Reorganization procedures Normative Rulling 1.361 May 21 2013 HI • Resolution ANAC 293 November 19 2013 Helicopter Investor September 2014

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