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e) on foreign exchange transactions to remit foreign currencies to Brazil to cover the expensesincurred in Brazil with the use of credit cards issued abroad: zero;f) on foreign exchange operations of an interbank nature between institutions that make up theNational Financial System authorized to operate in the foreign exchange market and between thelatter and financial institutions overseas: zero;g) on the settlement of foreign exchange transactions to remit from or to Brazil the sums paid asforeign loan and financing, except for the transactions under “r” below: zero;h) on the settlement of foreign exchange transactions to remit interest on shareholders’ equity anddividends paid to the foreign investor: zero;i) on the settlement of foreign exchange transactions carried out by the foreign investor to remit toBrazil – including through concurrent operations – sums to be used in meeting the initial or additionalmargin requirements of stock, commodities and futures exchanges: six per cent;j) on the settlement of foreign exchange transactions carried out by a foreign investor as from 1December 2011 to remit from abroad sums to be invested in variable income investments in Brazilianstock or commodities and futures exchanges, as regulated by the Brazilian Monetary Committee(Conselho Monetário Nacional – CMN), except for the transactions involving fixed income derivatives :zero;l) on the settlement of foreign exchange transactions carried out by a foreign investor as from 1December 2011 to remit to Brazil sums to be used to pay for stocks bought at a public offeringregistered or exempt of registration with the Brazilian Securities Commission (Comissão de ValoresMobiliários – CVM) or to subscribe shares, provided that, in both cases, the issuing companies arelisted for trading on the stock exchange: zerom) on the settlement of foreign exchange transactions carried out by a foreign investor as from 1December 2011 to remit to Brazil – including through concurrent operations – sums to be used in thepayment of purchases of quotas in any such equity holding funds, equity holding quota investmentfunds and emerging company investment funds as approved by the Brazilian Securities Commission(Comissão de Valores Mobiliários – CVM): zero;n) on the settlement of concurrent foreign exchange transactions carried out as from 1 December2011 to remit sums to Brazil through the cancellation of depositary receipts, to invest in the stockmarket: zero;38