Start-up and expansion costsThe value recorded under this heading refers to costs incurred for certification expenses.Concessions, licences, trademarks and similar rightsThese are registration costs incurred for the registration of trademarks in Brazil and the United Arab Emirates. The increase in 2018 is due to the registration of new trademarks for the protection of the Raccortubi, Tecninox and Petrol Raccord names and symbols.