The procedures comprised: (a) the planning of the work, considering the importance, coherence, volume of quantitative and qualitative information and operational and internal control systems that served as a base for the preparation of Vale’s Sustainability Report performance indicators through interviews with the personnel responsible for the preparation of information; (c) the comparison, on a sample basis, of the quantitative and qualitative information with the performance indicators disclosed in Vale’s Sustainability Report 2007; and (d) the comparison of the financial indicators with the financial statements and/or accounting records.