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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
FORM 6-K
 
REPORT OF FOREIGN ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF THE
SECURITIES EXCHANGE ACT OF 1934
 
THROUGH April 26, 2007

(Commission File No. 1-15256)
 
 
BRASIL TELECOM S.A.
(Exact name of Registrant as specified in its Charter)
 
BRAZIL TELECOM COMPANY
(Translation of Registrant's name into English)
 

SIA Sul, Área de Serviços Públicos, Lote D, Bloco B
Brasília, D.F., 71.215-000
Federative Republic of Brazil
(Address of Regristrant's principal executive offices)


Indicate by check mark whether the registrant files or will file
annual reports under cover Form 20-F or Form 40-F.

Form 20-F ___X___ Form 40-F ______

Indicate by check mark if the registrant is submitting the Form 6-K
in paper as permitted by Regulation S-T Rule 101(b)(1)__.

Indicate by check mark if the registrant is submitting the Form 6-K
in paper as permitted by Regulation S-T Rule 101(b)(7)__.

Indicate by check mark whether the registrant by furnishing the
information contained in this Form is also thereby furnishing the
information to the Commission pursuant to Rule 12g3-2(b) under
the Securities Exchange Act of 1934.

Yes ______ No ___X___

If "Yes" is marked, indicated below the file number assigned to the
registrant in connection with Rule 12g3-2(b):

 


BRASIL TELECOM S.A.
ITEM 6.8 OF THE RULES OF DIFFERENTIATED PRACTICES OF CORPORATE GOVERNANCE
RELATED PARTIES TRANSACTIONS (1)
March 31, 2007 (2)

ITEM RELATED PARTIES CONTRACT
 SUBJECT AND CHARACTERISTICS OF THE CONTRACT 		 RELATION  WITH BRASIL TELECOM S.A.  ORIGINAL AMOUNT  MATURITY OR TERM  CONDITIONS FOR CANCELLATION OR MATURITY  BALANCE 
R$ thousand  Date R$ thousand  Date
01  Non-remunerated guarantee – 2000 BNDES Loans  Controlling Company 
 (Brasil Telecom Participações S.A.)		 2,191,644  11/28/2000  12/17/2007    388,275  03/31/2007
02  Remunerated guarantee – 2002 BNDES Loans  Controlling Company 
 (Brasil Telecom Participações S.A.) 		 325,470  10/15/2002  12/17/2007    32,461
(0.12% p.a.)		 03/31/2007
03  Remunerated guarantee - FCO Loan  Controlling Company 
 (Brasil Telecom Participações S.A.) 		 20,000  03/12/2003  02/01/2008    4,205
(0.12% p.a.)		 03/31/2007
04  Remunerated guarantee - FCO Loan         Controlling Company 
 (Brasil Telecom Participações S.A.)		 30,000  04/19/2006  04/01/2008    30,807
(0.12% p.a)		 03/31/2007
05  Non-remunerated guarantee - Resolution 63         Controlling Company 
 (Brasil Telecom Participações S.A.)		 100,055  01/31/2000  04/01/2011    34,240
(0.5% p.s.)		 03/31/2007
06  Remunerated guarantee – 2004 BNDES Loans         Controlling Company 
 (Brasil Telecom Participações S.A.)		 1,245,462 08/26/2004 04/15/2011   988,222
(0.42% p.a.)		 03/31/2007
07  Remunerated guarantee Public Debenture (3rd  Public Issuance) Controlling Company 
 (Brasil Telecom Participações S.A.)		 500,000 07/05/2004 07/05/2009 Early redemption -
04/17/2007		 515,311
(0.42% p.a.)		 03/31/2007
08  Operational and Financial Resources Sharing Contract Controlling Company 
 (Brasil Telecom Participações S.A.) 		 3,811 01/02/2006 01/02/2007   3,081  03/31/2007
09  Pledge Agreement         Controlling Company 
 (Brasil Telecom Participações S.A.)		 97,457(3)
(0.12% p.a.)		 03/30/2006 12/31/2006   97,457  03/31/2007
10  Remunerated guarantee Public Debenture (3rd  Public Issuance) Controlling Company 
 (Brasil Telecom Participações S.A.)		 1,080,000 06/01/2006 06/01/2013   1,124,868
(0.42% p.a.)		 03/31/2007
11  Non-remunerated guarantee – 2006 BNDES Loan  Controlling Company 
 (Brasil Telecom Participações S.A.) 		 800,000 11/21/2006 05/15/2014   811,254
(0.12 p.a.)		 03/31/2007

(1) The Company have to inform all contracts (independently of being only one or various contracts, having the same purposes or not) that reach, in a 1-year period, R$200,000 or 1% of the Company’s Shareholders Equity, whichever is higher.
(2) Non-audited data
(3) This is the amount for guarantee limit. Therefore, Brasil Telecom Participações S.A. is remunerated by Brasil Telecom S.A. in the amount of R$117,000.

 
SIGNATURE
 
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: April 26, 2007

 
BRASIL TELECOM S.A.
By:
/S/ Paulo Narcélio Simões do Amaral
 
Name:  Paulo Narcélio Simões do Amaral
Title:     Chief Financial Officer
 

 

FORWARD-LOOKING STATEMENTS

This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates offuture economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations.