Remetido ao DJE Relação: 0108/2020 Teor do ato: Vistos. Fls. 2377: Recebo como embargos de declaração e lhes dou provimento. Diante da proposta apr…

Remetido ao DJE Relação: 0108/2020 Teor do ato: Vistos. Fls. 2377: Recebo como embargos de declaração e lhes dou provimento. Diante da proposta apresentada a fls. 22.778 e que apontou os termos em que a proposta teria sido anteriormente realizada nos autos, altero os termos da ata para tornar mais claro o lance oferecido e que se sagrou vencedor. Nos termos de fls. 22.778, a Magazine Luiza S.A. por meio da Campos Floridos Comércio de Cosméticos Ltda. ofereceu como proposta os valores constantes em fls. 22.354/22.395. Conforme cláusula 3.2 a fls. 22367, o preço ser o resultado da diferença entre o corporate value e o endividamento líquido. O corporate value será de R$ 30.000.000,00 (ANEXO I) e dele será deduzido (cláusula 3.1) o montante total do Endividamento da Sociedade (incluindo, sem limitação, (i) todos e quaisquer valores relacionados a Tributos vencidos e não pagos devidamente corrigidos, com juros e multa; e (ii) o montante total da dívida da Sociedade com o Banco Rendimento ('Dívida Rendimento')) acrescido do montante de caixa e equivalentes de caixa da Sociedade ("Endividamento Líquido'), os quais serão pagos aos respectivos credores. No mais, mantenho a homologação do auto de arrematação nos seus termos. Aguarde-se o prazo de impugnação e tornem conclusos para apreciação das demais questões. Intime-se. Advogados(s): Carolina Mendes Rodrigues Araujo E Silva (OAB 316094/SP), Diogo Saia Tapias (OAB 313863/SP), Janaina Campos Mesquita Vaz (OAB 314350/SP), GUILHERME CURY DE DEUS (OAB 56039/PR), Irene Bueno Ramia (OAB 315308/SP), Fabiana Lucia Dias (OAB 312514/SP), Roberto Taufic Ramia (OAB 317387/SP), Rafael Fontelles (OAB 119910/RJ), Rosangela da Silva Brito Lutkus (OAB 325932/SP), Daniel Barcelos Coelho (OAB 326713/SP), Helvecio Franco Maia Junior (OAB 77467/MG), Thiago da Costa E Silva Lott (OAB 101330/MG), Lucas Carlos Vieira (OAB 305465/SP), Adriano Fachiolli (OAB 303396/SP), Renata Flávia Maimone Rezende (OAB 303672/SP), Antonia Gabriel de Souza (OAB 108948/SP), Luciana Palma de Godoi Bastasini (OAB 305348/SP), José Valmi Brito (OAB 312376/SP), FABIANO PROCÓPIO DE FREITAS (OAB 78298/MG), Felipe Pinto Ribeiro Araujo E Silva (OAB 306610/SP), Anita Cristina Guedes Barbosa (OAB 308895/SP), Debora Erins Soares (OAB 309444/SP), Gustavo Garcia Sandrini (OAB 310576/SP), Gabriel Cesar Banho (OAB 101531/SP), Lucas Levada Pozzani (OAB 345284/SP), Herculana Lima Duarte Borghi (OAB 337800/SP), Fabio da Silva Guatura (OAB 339051/SP), Jane Barros da Silva Lisboa (OAB 160213/RJ), FERNANDO HACKMANN RODRIGUES (OAB 18660/RS), Vanessa Vaz Gonçalves Espuri (OAB 337003/SP), KARIN CRISTINA BORIO MANCIA (OAB 24709/PR), Maurício Santana de Oliveira Torres (OAB 13652/BA), Danillo Chimera Piotto (OAB 349809/SP), Jennifer Santos Pereira Pontes (OAB 162157/RJ), Diogo Cezaretto (OAB 351108/SP), Angelo Nunes Sindona (OAB 330655/SP), Bruno Cavalcanti Nogueira da Silva (OAB 333343/SP), Andre Marsiglia de Oliveira Santos (OAB 331724/SP), Felipe Lisboa Teixeira de Jesus (OAB 331797/SP), Francisco Bilac Moreira Pinto filho (OAB 1538B/RJ), Karine Regina Pereira Tonouti (OAB 333453/SP), Dafner Tiago Belej Prado (OAB 337073/SP), George Eduardo Ripper Viana (OAB 28105/RJ), Hugo Thomas de Araujo Albuquerque (OAB 335233/SP), rodrigo de assis (OAB 37103/RS), MANUELA AUGUSTA SILVA DA CRUZ VILELA VEIGA (OAB 23601/SC), Rodrigo Bulgari Noronha (OAB 337696/SP), LUIZ DANIEL RODRIGUES HAJ MUSSI (OAB 35266/PR), Aloha Bazzo Vicenti Von Dreifus (OAB 268367/SP), William Carmona Maya (OAB 257198/SP), Adriana Marcon Aló (OAB 262906/SP), Fabio Cabral Silva de Oliveira Monteiro (OAB 261844/SP), Guilherme Tchakerian (OAB 261029/SP), Omar Mohamad Saleh (OAB 266486/SP), Luciano Giongo Bresciani (OAB 214044/SP), Helson de Castro (OAB 109349/SP), Thomas Benes Felsberg (OAB 19383/SP), Marcial Barreto Casabona (OAB 26364/SP), Marco Aurélio de Hollanda (OAB 270967/SP), Miguel Barbado Neto (OAB 275920/SP), Flavio Venturelli Helu (OAB 90186/SP), Eli Alves da Silva (OAB 81988/SP), Orlando Roque de Oliveira Filho (OAB 87751/SP), Jose Manoel de Freitas Franca (OAB 88671/SP), Luis Augusto Alves Pereira (OAB 89510/SP), Claudio Pereira (OAB 263756/SP), Domingos Laghi Neto (OAB 90912/SP), Elza Megumi Iida (OAB 95740/SP), Maria Cecilia Drumond Frazao (OAB 97588/SP), Carlos Augusto Nascimento (OAB 98473/SP), Edison Aurelio Corazza (OAB 99769/SP), Ricardo Penachin Netto (OAB 31405/SP), Jorge Marcio Arantes Cardoso (OAB 302145/SP), José Luiz Parra Pereira (OAB 295408/SP), Rodrigo Tambara Marques (OAB 297440/SP), Fabio Rivelli (OAB 297608/SP), Alexandre Gereto de Mello Faro (OAB 299365/SP), 'Paulo Guilherme de Mendonca Lopes (OAB 98709/SP), Antonio Donizeti Bertoline (OAB 76118/SP), Jose Antonio Miguel Neto (OAB 85688/SP), Debora Pereira Mendes Rodrigues (OAB 97380/SP), Djair de Souza Rosa (OAB 95535/SP), Roberto Moreira da Silva Lima (OAB 19993/SP), Leandro Taga (OAB 271043/SP), Eduardo Oliveira Gonçalves (OAB 284974/SP), Evandro Azevedo Neto (OAB 276957/SP), Paulo Eduardo Nunes E Silva (OAB 278987/SP), Anderson de Souza Merli (OAB 281737/SP), Juliana Vieira Mazzei (OAB 284194/SP), Thais Brito Souza (OAB 294594/SP), Laura Mendes Bumachar (OAB 285225/SP), Fabricio Gomes de Andrade (OAB 286872/SP), Paulo Roberto Runge Filho (OAB 286895/SP), Liliana Boica Dare (OAB 290935/SP), Pétrick Joseph Janofsky Canonico Pontes (OAB 292306/SP), Valeria Maria Sant Anna (OAB 77303/SP), Marina Andrade Boense Tavares (OAB 134931/MG), Evandro Carlos Holanda (OAB 3209/CE), Renato Pereira de Freitas (OAB 86759/RJ), Daniela Neves Henrique (OAB 110063/MG), Vitor Wiering Dunham (OAB 21478/BA), Rodrigo de Medeiros Barbosa Leite (OAB 109960/RJ), Igor Wiering Dunham (OAB 17170/BA), Jayme Rodrigo do Vale Cuntin Perez (OAB 67002/RJ), Raphael Maia Fernandes (OAB 162101/RJ), Rafael Augusto Silva Domingues (OAB 34817/PR), Fernanda Vieira de Souza (OAB 128359/MG), Renato Pereira de Freitas (OAB 86759/RJ), Juliana de Oliveira Bandeira (OAB 42598/DF), Anselma de Oliveira Nunes Bandeira de Mello (OAB 13686/PE), João Joaquim Martinelli (OAB 175215A/SP), José Paulo Palo Prado (OAB 416770/SP), Valdir de Carvalho Filho (OAB 17677/PE), José Henrique Cançado Gonçalves (OAB 57680/MG), MARCOS BACELLAR (OAB 35725/BA), Leandro de Souza Duarte (OAB 28027/SC), Marcia Mara Frota Magalhaes (OAB 32969/CE), Valter Zanacoli Junior (OAB 93902/RJ), João Claudio Holanda Montenegro (OAB 33942/CE), Thaísa Vieira de Melo (OAB 153313/RJ), Fernando Wagner Pacheco de Santana (OAB 100699/RJ), Alex de Queiroz Silva (OAB 46947/DF), Thiago Dueire Lins Miranda (OAB 46751/PE), Juliana Alves Secundo (OAB 7637/SE), Alan Luis Souza dos Santos (OAB 38970/BA), Aline Silva de Araujo Nunes (OAB 32855/PE), Luana Karkow Pitrosky (OAB 92511/RS), Georgiana Ripper Vianna Mendes de Almeida (OAB 183018/RJ), Geovânio de Melo Cavalcante (OAB 11485/AL), Maurício Santana Correa (OAB 28740/GO), Anna Carolina Tavares Lima Baiao (OAB 29981/DF), Jayme Soares da Rocha Filho (OAB 51175/GO), Rodrigo de Carvalho (OAB 23795/SC), Fábio Lins da Silva (OAB 82711/RS), Mauro Albano Pimenta (OAB 75005/RJ), Rodrigo Sidnei Salgueiro dos Santos (OAB 13845/SC), Deibson de Brito Silva (OAB 425943/SP), Renato Pereira de Freitas (OAB 86759/RJ), Luci Correia Pereira Ramos (OAB 39835/DF), Aline Poliana Fernandes Araújo (OAB 52834/DF), Xenia Machado de Oliveira (OAB 33408/DF), Victor Douglas Vasconcelos de Azevêdo (OAB 36254/PE), Rafael de Lacerda Campos (OAB 74828/MG), Igor Bandeira de Mello Dourado Lopes (OAB 162344/RJ), Yuri Aurelio Nascimento Arantes Cardoso (OAB 369867/SP), André Massioreto Duarte (OAB 368456/SP), Juliana Fulgêncio Botelho Guimarães (OAB 368439/SP), Pedro Avila Passos (OAB 130848/RJ), Thalita Almeida (OAB 172727/RJ), Everden Cesario Silva (OAB 368150/SP), Frederico Ricardo de Ribeiro e Lourenco (OAB 29134/PR), João Gabriel Lisboa Araujo (OAB 375489/SP), Emerson da Silva Leite (OAB 377831/SP), Andre Marques Martins (OAB 377145/SP), Raphael Augusto Alves Perillo (OAB 379563/SP), DANIELE BATISTA FREDERICO (OAB 165792/RJ), Antonio Aparecido Pieper (OAB 363380/SP), Gabriel Lopes Moreira (OAB 355048/SP), Camila Cordeiro Goncalves Manso (OAB 356152/SP), Eduardo Destro (OAB 357172/SP), Felipe Valente Maluly (OAB 358902/SP), Evandro Lucas Bispo Pereira (OAB 366445/SP), PAULO ANDRE ALVES DE RESENDE (OAB 32709/PR), Mariana Riccioppo Cerqueira Gimenes (OAB 363964/SP), José Vinicius Benitez Castro dos Santos (OAB 152508/RJ), Hugo Jesus Soares (OAB 44977/PR), MAYARA PIOVESAN (OAB 71671/PR), Cesar Eduardo Misael de Andrade (OAB 17523/PR), Tania Francisca Rodrigues Palma (OAB 395593/SP), Gabriela Cristina Monteiro (OAB 390208/SP), Pamella Suellem Silva Passos Moreno (OAB 391359/SP), Jessica Aparecida Alves da Cunha Leite (OAB 388862/SP), Joao Pedro Riccioppo Cerqueira Gimenes (OAB 391614/SP), Marília Mateus Marques (OAB 391131/SP), Francisco de Faro Franco Neto (OAB 41709/BA), Machado Alves Sociedade de Advogados (OAB 10366/SP), Beatriz Sayuri Simionato (OAB 396961/SP), Davi Alves de Macedo (OAB 402090/SP), Fabricia de Barros Bomfim (OAB 215332/RJ), Rodrigo Alves Chaves (OAB 15241/DF), Demétrio Frederico Riffel Jorge (OAB 35910/SC), Afonso Cesar Burlamaqui (OAB 15925/RJ), Miguel Ramia Neto (OAB 386431/SP), Alexandre Brandao Amaral (OAB 51652/RS), Fabiana Diniz Alves (OAB 98771/MG), Dilson Paulo Oliveira Péres Júnior (OAB 414086/SP), Marcia Pinto Marques (OAB 33278/RS), Maria Amélia de Salles Garcez (OAB 5174/BA), Pedro Henrique Moreira Pimentel Aquino (OAB 33100/GO), Marcone Angelo Ferreira (OAB 123239/MG), Nathalie Carvalho (OAB 86549/RJ), Alexandre Rodrigues (OAB 100057/SP), Samantha Lopes Alvares (OAB 162213/SP), Fatima Gomes Lima Barreira (OAB 160387/SP), Paulo Celso Eichhorn (OAB 160412/SP), Peterson Venites Kömel Júnior (OAB 160500/SP), Jackie Cardoso Sodero Toledo (OAB 161498/SP), Aguinaldo da Silva Azevedo (OAB 160198/SP), Luciano Tadeu Telles (OAB 162637/SP), Elidio dos Anjos Junior (OAB 163007/SP), José Guilherme Carneiro Queiroz (OAB 163613/SP), Susete Gomes (OAB 163760/SP), Alexandre Barril Rodrigues (OAB 164519/SP), Vito Palo Neto (OAB 165230/SP), Antonio Celso Fonseca Pugliese (OAB 155105/SP), Priscilla de Held Mena Barreto Silveira (OAB 154087/SP), Reginaldo de Andrade (OAB 154630/SP), Sergio Zahr Filho (OAB 154688/SP), Emerson de Paula E Silva (OAB 155086/SP), Rodrigo Gonzalez (OAB 158817/SP), Elaine de Oliveira Santos (OAB 155126/SP), Andréa Carvalho Ratti (OAB 155424/SP), Renato Ruiz Rocha (OAB 155998/SP), Heber Hamilton Quintella Filho (OAB 156015/SP), Frederico da Silveira Barbosa (OAB 156389/SP), Roberto Poli Rayel Filho (OAB 153299/SP), Benedito Paes Silvado Neto (OAB 175259/SP), Paulo Humberto Carbone (OAB 174126/SP), Marcelo Domingues Pereira (OAB 174336/SP), João Joaquim Martinelli (OAB 175215/SP), Sergio Vieira Miranda da Silva (OAB 175217/SP), Cristiano Rodrigo Del Debbio (OAB 173605/SP), Adauto José Ferreira (OAB 175591/SP), Rita de Cássia Araújo Grigoletto Schahin (OAB 176478/SP), Gustavo Cesar Terra Teixeira (OAB 178186/SP), Regis Magalhães Soares de Queiroz (OAB 178223/SP), Marcel Collesi Schmidt (OAB 180392/SP), Monica Filgueiras da Silva Galvao (OAB 165378/SP), Cristiano Naman Vaz Toste (OAB 169005/SP), Eric Ourique de Mello Braga Garcia (OAB 166213/SP), José Eduardo Silverino Caetano (OAB 166881/SP), Patrícia Watanabe (OAB 167895/SP), Carlos Eduardo Farnesi Regina (OAB 168711/SP), Luciano Ribeiro Tambasco Glória (OAB 173313/SP), Fabiano Esteves de Barros Pavezi (OAB 169912/SP), Marcus Vinicius Bittencourt Noronha (OAB 170969/SP), Aldréia Martins (OAB 172273/SP), Cinthya Macedo Pimentel (OAB 172712/SP), Alberto Cordeiro (OAB 173096/SP), Renato da Fonseca Neto (OAB 180467/SP), Josue Luiz Gaeta (OAB 12416/SP), Noemia Maria de Lacerda Schutz (OAB 122124/SP), Raphael Nehin Correa (OAB 122585/SP), Luiz Fernando Romano Belluci (OAB 122829/SP), Sandro Martins (OAB 124000/SP), Walter Alexandre do Amaral Schreiner (OAB 120762/SP), Edmilson Gomes de Oliveira (OAB 125378/SP), Sandro Simoes Meloni (OAB 125821/SP), Luiz Gustavo de Oliveira Ramos (OAB 128998/SP), Joao Marcos Prado Garcia (OAB 130489/SP), Sandra Khafif Dayan (OAB 131646/SP), Patricia Maria da Silva Oliveira (OAB 131725/SP), Marcio Antonio Ebram Vilela (OAB 112922/SP), Antonio Carlos Castilho Garcia (OAB 101774/SP), Joao Batista Tamassia Santos (OAB 103918/SP), André Camerlingo Alves (OAB 104857/SP), Wagner Luiz Dias (OAB 106882/SP), Luis Augusto Roux Azevedo (OAB 120528/SP), Edimara Novembrino Ernandes (OAB 117450/SP), Magali Ribeiro Collega (OAB 118408/SP), Wilson Cunha Campos (OAB 118825/SP), Maria Aparecida de Souza Segretti (OAB 118881/SP), Maria Madalena Antunes Goncalves (OAB 119757/SP), Carlos Alberto Pascuali (OAB 151340/SP), Alexandre Roberto da Silveira (OAB 146664/SP), Marcos Zanini (OAB 142064/SP), Jose Carlos de Magalhaes (OAB 14249/SP), Marcio de Souza Polto (OAB 144384/SP), Sandra Regina Miranda Santos (OAB 146105/SP), Marcia Daniela Ladeira (OAB 141229/SP), Pedro Soutello Escobar de Andrade (OAB 147621/SP), Fabio Hoelz de Matos (OAB 147798/SP), Elisa Junqueira Figueiredo Taliberti (OAB 148842/SP), Cesar Chaves (OAB 150384/SP), Luciana Greco Mariz (OAB 150805/SP), Elio Antonio Colombo Junior (OAB 132270/SP), Cristian Mintz (OAB 136652/SP), Marcio Lamonica Bovino (OAB 132527/SP), Lolita Tiemi Iwata (OAB 133304/SP), Fernando Jose Garcia (OAB 134719/SP), Ana Luisa Porto Borges (OAB 135447/SP), Alexandre Lobosco (OAB 140059/SP), Rodrigo Etienne Romeu Ribeiro (OAB 137399/SP), Mauricio Georges Haddad (OAB 137980/SP), Fernando Jose de Barros Freire (OAB 138200/SP), Marcelo de Aguiar Coimbra (OAB 138473/SP), Rodrigo Uchôa Fagundes Ferraz de Camargo (OAB 139002/SP), Mario Eduardo Lourenco Matielo (OAB 72905/SP), Juan Miguel Castillo Junior (OAB 234670/SP), Armin Lohbauer (OAB 231548/SP), José de Souza Lima Neto (OAB 231610/SP), Viviane Terriaga Ramos Zafalon (OAB 232867/SP), Homero Jose Nardim Fornari (OAB 234433/SP), Paulo Roberto Joaquim dos Reis (OAB 23134/SP), Gabriel Augusto Portela de Santana (OAB 236372/SP), Fabio de Almeida Garcia (OAB 237078/SP), Thomas Nicolas Chryssocheris (OAB 237917/SP), Robson de Oliveira Parras (OAB 238539/SP), Felipe de Lima Grespan (OAB 239555/SP), Walmir Antonio Barroso (OAB 241317/SP), Gabriel Nogueira Dias (OAB 221632/SP), Barbara Pattaro Hubert (OAB 217709/SP), Flavia Sondermann do Prado Vilela (OAB 219167/SP), Fernanda Martin Del Campo Furlan (OAB 219541/SP), Lilian Theodoro Fernandes (OAB 220928/SP), Marina Stella de Barros Monteiro (OAB 230474/SP), Rafael Barreto Bornhausen (OAB 226799/SP), Caio Eduardo Von Dreifus (OAB 228229/SP), Marc Magalhães Buckup (OAB 228380/SP), Daniely Aparecida Fernandes Godoi (OAB 229050/SP), Marcos Antonio Moraes (OAB 229838/SP), Wilson Lazaro Lasmar Neto (OAB 217295/SP), Jose Claudio Brito Andrade (OAB 57606/SP), Lourival Jose dos Santos (OAB 33507/SP), Marina Fonseca Augusto (OAB 38466/SP), Waldemar Cury Maluly Junior (OAB 41830/SP), Domingos Fernando Refinetti (OAB 46095/SP), Walter Pugliano (OAB 32605/SP), Jose Antonio Cremasco (OAB 59298/SP), Rachel Ferreira A T Van Den Berch Van Heemstede (OAB 66355/SP), Luiz Fernando Maia (OAB 67217/SP), Gilberto de Amaral Macedo (OAB 67810/SP), Antonio Alfredo Baronto Marinho (OAB 69366/SP), Vitor Carvalho Lopes (OAB 241959/SP), Carolina Mansur da Cunha de Grandis (OAB 248444/SP), Rodrigo Morvillo El Khouri (OAB 242432/SP), Sandra Regina Freire Lopes (OAB 244553/SP), Rafael de Mello E Silva de Oliveira (OAB 246332/SP), Rubens Stegelitz Capistrano (OAB 246818/SP), Marcial Herculino de Hollanda Filho (OAB 32381/SP), Ademir Buitoni (OAB 25271/SP), Danilo Fanucchi Bignardi (OAB 252795/SP), Alessandra Hara Dias de Mello (OAB 254486/SP), Jose de Paula Monteiro Neto (OAB 29443/SP), Jose Roberto Mazetto (OAB 31453/SP), Felipe Zorzan Alves (OAB 182184/SP), Luiz Henrique Lanas Soares Cabral (OAB 194558/SP), Marcos de Rezende Andrade Junior (OAB 188846/SP), Alessandro Roselli (OAB 188878/SP), Antonio Carlos Antunes Junior (OAB 191583/SP), Cristiano Trizolini (OAB 192978/SP), Wildiner Turci (OAB 188279/SP), José Frederico Cimino Manssur (OAB 194746/SP), Ivana Freire Zini (OAB 194844/SP), Sabrina Vieira Sacco (OAB 195464/SP), Sérgio Gonini Benício (OAB 195470/SP), Heloisa Helena Pires Meyer (OAB 195758/SP), Luciano de Freitas Santoro (OAB 195802/SP), Daniel Nogueira de Camargo Satyro (OAB 184619/SP), Julliana Christina Paolinelli Diniz (OAB 182302/SP), Fernando Denis Martins (OAB 182424/SP), Erika Gincer Ikonomakis (OAB 183366/SP), Fernando Gomes dos Reis Lobo (OAB 183676/SP), Silvia Bessa Ribeiro (OAB 186689/SP), Fábio Izique Chebabi (OAB 184668/SP), Fabio de Alencar Karamm (OAB 184968/SP), Giuliano Colombo (OAB 184987/SP), Gustavo Antonio Feres Paixão (OAB 186458/SP), Marcelo Beltrão da Fonseca (OAB 186461/SP), Fernando Soares Junior (OAB 216540/SP), Fernando Merlini (OAB 213687/SP), Maria Fernanda Pastorello (OAB 211259/SP), Thaís Folgosi Françoso (OAB 211705/SP), Fabio Pugliese (OAB 212539/SP), Michele Moreno Palomares (OAB 213016/SP), Fábio do Carmo Gentil (OAB 208756/SP), Wesley Duarte Gonçalves Salvador (OAB 213821/SP), Elaine Sergent Zaccarella (OAB 214198/SP), Mariana Arteiro Gargiulo (OAB 214362/SP), Daniel Marotti Corradi (OAB 214418/SP), Orlando de Souza (OAB 214867/SP), Ricardo Quass Duarte (OAB 195873/SP), Eduval Messias Serpeloni (OAB 208631/SP), Marcelo Gaido Ferreira (OAB 208418/SP), Fabio Marcos Pataro Tavares (OAB 208094/SP), Rodrigo Giordano de Castro (OAB 207616/SP), Humberto Frederico Suini Deporte (OAB 206964/SP), Geraldo Fonseca de Barros Neto (OAB 206438/SP), Carolina Roberta Rota (OAB 198134/SP), Roberto Cardone (OAB 196924/SP), Luiz Carlos Perandin (OAB 196839/SP), Daniel Gustavo Rocha Poço (OAB 195925/SP)