ABOUT US

With extensive knowledge of agricultural activities, the Fávero family has been dedicated to agriculture for almost 100 years. Our great-grandparents were coffee growers in the 1950s and 1970s on a small property in the city of Bebedouro/SP. Our grandparents were citrus growers who planted and sold oranges in the 1980s and 1990s in Tanabi/SP and Olímpia/SP. Today, a large part of the family and relatives are sugarcane suppliers for the Tereos Group, the Nardini mill, and others.

We have witnessed the change in agricultural culture in our region, moving from coffee to oranges and now the consolidation of the sugar and alcohol sector, which has been growing and developing more and more each year, positioning Brazil as the largest producer and exporter in the world.

The beginning of Legacy Negócios

Our involvement with agriculture, combined with our father's knowledge of real estate business as a rural real estate broker, resulted in the expansion of the Network to an international level, which provided and continues to provide great business relationships in the commodities market. Thus, in early 2023, we created Legacy Negócios, which is now a consulting and brokerage company positioned alongside major suppliers, mainly sugar. As a real estate agency, it operates in the purchase and sale of rural properties and industrial units, and we continue to expand.

In the Legacy business ecosystem, we have other segments that are consolidating, such as the sale of securities, state and federal court orders, where the right partnerships have enabled tax solutions for companies that are registered under the real or presumed profit regime, promoting real and immediate savings in the tax burden, increasing company profits.

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COMMODITIES

Brazil is the largest producer and exporter of sugar in the world!

Positioned alongside major suppliers, we meet customer demands effectively and efficiently, with product and delivery security and certainty.

In compliance with the rules and regulations of the International Chamber of Commerce - ICC. Our consulting and intermediation work as a Seller's Broker consists of adjusting the expectations of Buyers, aligning them with the Operating Mode and Procedures of each Supplier. Guiding them on the necessary and mandatory documentation to start the due negotiation process, thus initiating the operation and monitoring all stages.

With Legacy Negócios, customers have direct access to the final Suppliers/Sellers, without other intermediaries in the negotiations, promoting agility and the certainty of doing good business.

We work with sugars; ICUMSA 45 / ICUMSA 150 / ICUMSA 600 - 1200. Spot and Extensive Contracts in the FAS - FOB and CIF modalities, serving the domestic and foreign markets.

PROCEDURES

One of the fundamental points for the success of the operation is to know the procedures and operational method of the suppliers, basically we have;

SELLER´S PROCEDURES – NON NEGOTIABLE

Start. Buyer sends LOI/ICPO with KYC File and Bank Box (models sent by the supplier) duly completed and signed to the seller.

1. After Compliance approval, the seller sends the FCO with all banking directions and instructions to the Buyer, who must analyze it carefully and, if in agreement with the terms and procedures, return it signed to the Seller. Within 5 (five) banking days after electronical signature of all parties, of this FCO, the Buyer will send Proof of Funds (RWA, BCL with full bank responsibility or MT799 SWIFT) on a Bank-to-Bank Basis by Secure Email or how the parties agree from Bank Officer to Bank Officer or through the Global Swift System as this is the only accepted Format from our Banks.

2. After verification of the Buyers Proof of Funds through our Bank we will issue our SPA open for small amendments, if necessary, as usually everything is as outlined in this FCO and sends it for review to the Buyer.

3. The Seller through our Bank or Lawyer will within 5 Days after approval of the Clients POF send the following Partial Proof of Product Documents to the Buyer

- CERTIFICATE OF ORIGN

- COMMITMENT TO SUPPLY CERTIFIED BY A NOTARY PUBLIC

- PROOF OF PRODUCT EXIST STATEMENT CERTIFIED BY A NOTARY PUBLIC

4. The buyer makes his amendments, sends them back to the seller and seller prepares final SPA which includes the accepted adjustments and revert to buyer.

5. If the buyer agrees, the seller starts DocuSign or familiar electronic system fixing the final SPA version for the signature of all parties involved.

6. After SPA has been signed by all Parties, Buyer issues Financial Instrument SBLC/DLC as agreed within 5 – 7 Bank Business Days or what was agreed and concluded to The Seller named Bank account as per the Proforma Invoice.

7. As soon as SBLC/DLC is received and verified from seller`s bank The Seller will issue Performance Bond of 2% max. 5 days after verifying the instrument through the Bank.

8. Within 20 – 30 Business Days logistics starts, and transportation, Packaging, Inspection, Loading, and shipping will commence.

9. The Seller will send in due Time invitation Letter to the Buyer to be present if wanted for Inspection and Loading.

10. The Seller will send complete original shipping documents to Buyer’s bank via their bank and email copy of original shipping documents to the buyer. See next paragraph.

11. Buyer instructs his bank for MT103 payment per supply when getting the agreed documents and payment must be received on seller`s bank account latest within 3 banking days.

12. As soon as seller`s bank confirms that payment is cleared in our bank account ownership of each supply changes with immediate Effect and a Certificate of Title Transfer will be issued.

13. Procedure repeats until contract settled and seller pays intermediaries involved preferred through a paymaster.

NOTE: Before requesting any documentation from the client, we need to understand what their real expectations are, such as:

Required quantity

Proposed guarantees and payment methods

Destination port

Contractual form, Spot or Extended

Target price

Commissions required for the operation to actually take place, etc.

We know the nuances and reality of the market, there are specific points that we need to adjust to avoid errors in the operation, so that all documentation is in compliance, guaranteeing the success of the negotiation.

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PETROLEUM DERIVATIVES

From diesel to jet fuel. We are proud to provide high-quality petroleum products that fuel progress in all industries.

JET A1

FOB ROTTERDAM Tank to Tank - Tank to Vessel / Vopak to Vopak

Trial Order Quantity: Min. 1,000,000 BBL – Max. 4,000,000 BBL

12-Months Contract Quantity: Min. 12,000,000 BBL – Max. 48,000,000 BBL

DIESEL EN590

FOB ROTTERDAM Tank to Tank - Tank to Vessel / Vopak to Vopak

Spot Quantity: from 50.000 MT

Contract Quantity: from 50.000 MT/month up to 500.000 MT/month

Seller: Switzerland / Origin: Non Sanctioned

Terms of Payment: By MT103/TT for the First Lift After Final DIP TEST ( Q&Q ) & Standby Letter of Credit/MT760, or Documentary Letter of Credit/MT700) for 12-month contract

BANKING INSTRUMENTS

Guarantee Instruments - SBLC of Prime Top 25/50 Banks

Our clients have easy access to major financial agents that provide the rental of guarantee bonds for conducting business.

Many companies fail to conduct promising business because they do not have an instrument accepted in the international market available at their banks. It is not about the liquidity of the payment, but rather the non-position of the issuing bank in the ranking of the Top 50 Banks worldwide.

Contracts for importing and exporting products, purchasing machinery, equipment and technology require guarantees from banks ranked in the Top 50.

The practical and simple solution is to rent Bank Letters of Credit such as SBLC - Standby Letters of Credit.

Legacy Negócios customers enjoy guarantees with average rates of 9.5% per year including all fees.

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OVERVIEW - SBLC Lease Contracting Procedure:

1. Commercial Alignment: Via Meeting/Zoom with the Broker Company's sales team.

2. Submission of Documents: Submission of the document kit for structuring the operation.

3. Signing of the NCNDA + Consulting Agreement: With the Broker Company.

4. Payment of the Setup: Within one (1) business day after receipt of the invoice.

5. Signing of the Contract Deed: With the SBLC provider institution. The client must send the bank details, incorporation certificate and color copy of the passport.

6. Issuance of the Reimbursement Guarantee Letter: After signing the Agreement Deed, the provider will issue the Signed Reimbursement Guarantee Letter to the beneficiary. The issuing bank officer will deliver the Ready Willing and Able (RWA) with ISIN via secure bank-to-bank email/fax. A copy of the RWA will be forwarded to the beneficiary and the required Instrument will be issued via SWIFT MT 760.

7. Payment of Instrument Reservation Fee: Within two (2) business days after receipt of the Willing and Able (RWA) Refund Guarantee Letter signed by the beneficiary. The beneficiary will process the payment of the Swift Transmission Fee via bank transfer to the bank coordinates designated by the provider. A copy of the bank transfer receipt must be sent to the provider for confirmation.

8. Delivery of SWIFT MT 759: Within two (2) business days after the provider receives the Swift Transmission Fee, the issuing bank will deliver via SWIFT MT 759 to the receiving bank. 9. Confirmation of SWIFT MT 760: Within two (2) business days after receipt of SWIFT MT 759 and confirmation of readiness to receive SWIFT MT 760, the issuing bank will deliver the SWIFT MT 760 to the receiving bank.

10. Payment of Lease Fee: Within five (5) business days after receipt and confirmation of SWIFT MT 760 by the receiving bank, the beneficiary will process the payment of 5% of the lease fee to the designated account of the provider and will additionally pay the 1% advisory fee/commission in accordance with the irrevocable master fee protection agreement (IMFPA).

11. Delivery of Hard Copy: Within two (2) business days after confirmation of all fees received by the provider, the issuing bank will proceed to deliver the hard copy to the receiving bank via bank courier. Average Transaction Time:

Between 14 and 15 business days is the estimated time to contract the SBLC lease.

Payment Methods:

Setup: Can be paid in Brazilian Real.

Other Payments: Must be made in US Dollars.

Documents Required to Struct the Transaction:

Company Documents:

· ARTICLES OF ASSOCIATION: Certified and updated copy.

· UPDATED PROOF OF COMPANY ADDRESS

· CNPJ CARD: Updated copy.

· REVENUES FOR THE LAST 12 MONTHS, DRE (Income Statement) and BALANCE SHEET.

Partner Documents:

· PERSONAL ID WITH PHOTO: ID or Driver's License and CPF. · UPDATED PROOF OF ADDRESS

· INCOME TAX RETURN AND RECEIPT

Notes: Documents must be sent in digital format (PDF).

TAX COMPENSATION

Lawful reduction of the tax burden, direct impact on increasing the company's profits

Tax solutions with savings of up to 20% for our clients.

Compensation of GIA due and payments of active debts in the State of São Paulo and the Union.

ICMS credits with direct transfer to the State of São Paulo Treasury Department - SEFAZ

Partnerships established with tax law giants promote a scenario of great legal security and opportunities for lawful reduction of the company's tax burden, resulting in direct savings by reducing costs and increasing the company's net profit margin.

Precatórios, what are they?

In a simplified definition, precatórios are amounts related to lawsuits that the government owes to individuals or companies. They are generally compensations that originate from lawsuits filed by citizens or legal entities against the Union or States and municipalities.

This is "an order that the judiciary issues to the public authority involved in the legal action so that it pays a certain amount to the person/company that was successful in the action" Being marketed for investment purposes and/or for payment of debts with States and the Federal Union

State and Federal Court Orders
Legal - Realizable - Guaranteed

DIRECT IMPACT ON COMPANY PROFIT

The 20% reduction in INSS has a direct impact on reducing the company's costs, making it more competitive and increasing the profit margin.

Is it legal? Can it be done?

The answer is yes, it can be done.

Through a final and binding judgment, the use of the credit in question, which exists with Social Security, was authorized to offset GIAs that are due and accumulated debts that are not registered as active debt.

This credit has been used with excellent liquidity and without disallowance for a period of more than 7 years. There are many satisfied customers who benefit from this opportunity, since the credit is limited.

Frequently asked questions

1 - Which companies can benefit from this credit?

Companies with a tax regime: Real or Presumed Profit.

2 - What type of tax can be offset with the credit?

INSS credits on monthly payroll and/or overdue payments that are not in installments or in active debt with the Union.

3 - If the company has overdue or installment credits, can I offset the monthly collection?

Yes, normally. We just can't use it for payments already in installments.

4 - What is the minimum amount accepted to use these credits?

The sum of your company's payment slips must be greater than or equal to R$5,000.00.

5 - What does my company need to benefit from these credits?

Just sign a Tax Consulting contract with the credit transferor.

6 - What financial benefit will my company have?

Payment on D+1, with a discount of up to 20% on the total offsettable amount.

7 - On what date will my company make payments?

On D+1, usually the 21st of each month, since INSS is due on the 20th.

8 - Can I use this credit every month?

Yes, as long as your company is registered under the Real or Presumed Profit taxation regime and has no outstanding debts with the federal government.

9 - Will I have support and technical advice during this period?

Yes, your company will have advice for 5 years after each payment.

10 - What is the cost of this process?

Your company will not have any additional costs, only the transfer of the offset amount minus the discount of up to 20%.

Ex.: Compensated R$100,000.00 - 20% discount, Transfer of R$80,000.00 = *Savings of R$20,000.00 per month / R$240,000.00 per year.

RURAL PROPERTIES AND INDUSTRIAL UNITS

Through the right partnerships and specialized professionals, we guarantee a large collection of Rural Properties for negotiation.

Agriculture
Livestock
Legal Reserve
Carbon Credit

We serve small, medium and large rural producers; large enterprises are part of the portfolio of investment opportunities.

Sugar and Alcohol Plants
Port Projects
Distilleries
Biodiesel Plant
Mining Companies
Refrigeration Units

GOLD

For large companies and investors who want to back up their gold. Legacy Negócios has a partnership with a mining group that has more than 36 mining plants in Africa, more specifically in Kongo and Zambia, with full capacity to meet spot and extensive contracts in Doré gold with purity between 95% and 98% for refining with compensation of 99.999% (Bullion gold - refined).

The negotiation process is governed by the rules and regulations of the International Chamber of Commerce - ICC, with a certificate of origin, invoices and a regulated international corporate process.

All negotiations are direct with the mining company/agent.

Secure delivery to refining or custody houses, wherever the client chooses.

Fully Legal, Safe and Achievable

ACCEPTED GUARANTEES, DISCOUNT, PROCEDURES AND COMMISSIONING

GARANTIAS ACEITAS

SBLC - Standby Letter of Credit
BG - Bank Guarantee
BF - Blocked Founds
EA - Escrow Acount

PROCEDURES

Item 1

If necessary, a Non-Disclosure Agreement (NDA) will be executed between all intermediaries;

Item 2

Buyer sends a signed Letter of Intent (LOI) to Seller;

Item 3

Seller sends a signed Soft Corporate Offer (SCO) to Buyer;

Item 4

Buyer confirms by email to Seller the interest in receiving a Full Corporate Offer (FCO) and sends copies of its Summary of Customer Information (CIS) or Know Your Customer (KYC), a Bank Comfort Letter (BCL) and also the Ready, Willing and Able Letter (RWA) for Standby Letter of Credit (SBLC) with Business Cards of two bank managers with signatures on the back;

Item 5

Seller sends a signed Full Corporate Offer (FCO) to Buyer;

Item 6

Buyer signs and returns the Complete Corporate Offer (FCO) to Seller;

Item 7

If necessary, a Non-Circumvention and Non-Disclosure Agreement (NCNDA) will be executed between all parties involved;

Item 8

Buyer sends a signed Irrevocable Corporate Purchase Order (ICPO) to Seller;

Item 9

By mutual agreement, Buyer and Seller sign a “Parent” Sales and Purchase Agreement (SPA);

Item 10

Seller sends its Safe Keeping Receipt (SKR) to Buyer and, if necessary, Seller sends a letter of invitation for Buyer to inspect the gold in custody in the country of origin;

Item 11

Seller sends a signed Proforma Invoice (PI) to Buyer for the “Parent” contract;

Item 12

Buyer signs and returns the Proforma Invoice (PI) to Seller;

Item 13

Spot Guarantee: The Buyer opens and deposits the amount in the Escrow Account and starts the operation to release funds according to the parameters;

Contract Guarantee: The Buyer will issue an irrevocable, transferable, negotiable, divisible, unconditional and assignable Standby Letter of Credit (SBLC) in the amount of 12 (twelve), 6 (six), 5 (five), 4 (four), 3 (three), 2 (two) or 1 (one) Month of the Total Contract Value. The value of the guarantee will define the percentage of the discount that will be granted. The Buyer's Bank sends a Swift MT799 to the Seller's bank and finally the Buyer's bank sends a Swift MT760 to the Seller's bank;

Note: The bank guarantee modality begins after approval of the Bank Comfort Letter (BCL) and fulfillment of the Ready, Willing and Able Letter (RWA);

Item 14

At the custody house in the country of origin, the protective seals are broken and the cargo is filmed to confirm its existence. The cargo is transferred to a refinery in the country of origin, chosen and under the responsibility of the seller for smelting and testing;

Item 15

Also in the country of origin, the purity test is performed in a government laboratory, under the responsibility of the Seller, to confirm the purity level of the cargo. The purity report from the government laboratory will be sent by the Seller to the Buyer;

Item 16

Also in the country of origin, a purity test may be performed by the company SGS, under the responsibility of the Buyer, to reconfirm the purity level of the cargo. The purity report from the company SGS will be sent by the Seller to the Buyer;

The company SGS may be responsible for the inspection, verification, testing, certification and sealing of the cargo;

Item 17

The Buyer and the Seller's Export Forwarding Agent sign a “child” Purchase and Sale Agreement (SPA);

The Seller sends a signed Proforma Invoice (PI) from its Export Forwarding Agent to the Buyer, according to the amounts related to the calculation basis of the “child” contract and the Seller sends a signed Proforma Invoice (PI) to the Buyer for the outstanding balance of the “mother” contract in replacement of the Initial Proforma Invoice (PI) of the “mother” Contract;

Item 18

The Seller pays all fees, taxes, insurance and transportation through the Export Forwarding Agent, who becomes the Escrow Agent of the Cargo to issue all documentation and proceed with the export;

The Certificate of Title, as well as all documentation, will remain in the name of the Buyer from the moment it leaves the country of origin in the export process, before departing for the country of destination;

Item 19

The cargo is exported by the Seller's Export Forwarding Agent to the country of destination, through an airline chosen by mutual agreement between the Seller and the Export Forwarding Agent;

Item 20

At the airport of the destination country, the import operational costs will be the responsibility of the Buyer;

Item 21

After the nationalization of the product by the Buyer, a special cargo transportation company will deliver it to the final destination address, under the responsibility of the Buyer;

Item 22

A Final Cargo Density Test will be performed at the destination Refinery to confirm the quality in relation to what is established in the Purchase and Sale Agreement (SPA);

Item 23

Bank Telegraphic Transfer (TT) Turbo or Swift MT103:

Contract Operation: The Buyer makes transfers via Telegraphic Transfer (TT) Turbo or Swift MT103 to the Seller's Bank Account in the amount of 100% (one hundred percent) for each monthly delivery, at the time of the Density Test of each Cargo at the Refinery of the final Destination;

Escrow Account:

The Buyer opens an Escrow Account (EA) in the name of the Seller and makes a bank transfer of 100% (one hundred percent) of the total amount to the Seller with the cargo at the custody house of origin and releases payments gradually as deliveries are made.

Administrative Block:

The Buyer's Bank sends an MT760 communication informing the reason for the Block and the contract is signed. In possession of the contract and the information regarding the Block that the purchasing Bank will issue, we will assess and formalize the financial transaction.

Item 24

After the payments are completed, the certificate of ownership of the product will be confirmed to the Buyer by the Seller or its legal representative;

Item 25

If there is any difference in the contracted purity of the product, this must be discounted in the payment or replaced with the product in the next shipment;

Item 26

Subsequent transactions will be negotiated in accordance with the terms established and formalized by the Buyer and the Seller in each transaction.

Item 27

Documentation Checklist:

Commercial Invoice in favor of the Buyer or his assignees
Certificate of Origin
Certificate of Ownership
Local Government Test Report
Local Government Tax Compliance Certificate and Export License
Insurance from a reputable company
AU Metal is confirmed by the SELLER as being freely negotiable and exportable worldwide
Name of Cargo Assignee and Air Waybill Number
Export License (ECT)
Packing List
Declaration that the product is free and clear, of non-criminal origin, clear and free of any encumbrance, transferable and exportable.