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Entidades

Entidades cotadas em
Bolsa

Regime Geral SNC

Pequenas entidades (PE):

Total Balano: 1.500.000
VNL: 3.000.000
Empregados: 50

Microentidades (ME):
Total Balano: 500.000
VNL: 500.000
Empregados: 5

Normas
Contabilsticas

Demonstraes Financeiras

a) Balano;
b) Demonstrao dos resultados (por naturezas e por
IAS/IFRS adoptadas
funes);
pela EU
c) Demonstrao das alteraes no capital prprio;
d) Demonstrao dos fluxos de caixa;
e) Anexo

Cdigo de
Contas

Portaria n.
1011/2009, de 9
de Setembro

NCRF

a) Balano;
b) Demonstrao dos resultados (por naturezas e por
funes);
c) Demonstrao das alteraes no capital prprio;
d) Demonstrao dos fluxos de caixa;
e) Anexo

Portaria n.
1011/2009, de 9
de Setembro

NCRF-PE

Modelo Reduzido de:

a) Balano;
b) Demonstrao dos resultados (por naturezas e por
funes);
c) Anexo

Portaria n.
1011/2009, de 9
de Setembro

Modelos para ME:

a) Balano;
b) Demonstrao dos resultados (por naturezas);
c) Anexo

Portaria n.
107/2011, de 14
de Maro

NC-ME

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DEMONSTRAO DOS RESULTADOS POR NATUREZAS

Unidade Monetria

Perodo findo em 31 de Dezembro de N

RENDIMENTOS E GASTOS

N-1

Vendas e servios prestados

Subsdios explorao
Variao nos inventrios da produo
Trabalhos para a prpria entidade
Custo das mercadorias vendidas e das matrias consumidas
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Gastos com o pessoal
Imparidades ..
Provises (aumentos/redues)
Outros rendimentos e ganhos
Outros gastos e perdas
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Gastos/reverses de depreciaes e de amortizaes
Imparidade de investimentos depreciveis/amortizveis (perdas/reverses)
Resultado operacional (antes de gastos de financiamento e impostos)
Juros e rendimentos similares obtidos
Juros e gastos similares suportados
Resultados antes de impostos
Imposto sobre o rendimento do perodo
Resultado lquido do perodo

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