<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/pt000160" xml:lang="en">
   <Header>
      <Title>Financial statements for P&amp;L</Title>
      <Keyword type="header" order="d1e1652258">
         <Level1>Financial statements</Level1>
         <Level2>p&amp;l</Level2>
      </Keyword>
      <Keyword type="header" order="d1e1652263">
         <Level1>P&amp;L</Level1>
         <Level2>financial statements</Level2>
      </Keyword>
   </Header>
   <GeneralSection>
      <TABLE width="100%" border="1" borderstyle="default"
             space-and-orientation="indented-estimated">
         <TBODY noTR="37">
            <TR no="1" isLast="false">
               <TH rowspan="1" colspan="1">Financial Statement (fstm)</TH>
               <TH rowspan="1" colspan="1">Account (accn)</TH>
               <TH rowspan="1" colspan="1">Description (desc)</TH>
            </TR>
            <TR no="2" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">61MAT</TD>
               <TD rowspan="1" colspan="1">Matérias</TD>
            </TR>
            <TR no="3" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">61MERC</TD>
               <TD rowspan="1" colspan="1">Mercadorias</TD>
            </TR>
            <TR no="4" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">62</TD>
               <TD rowspan="1" colspan="1">Fornecimentos e Serviços Exter</TD>
            </TR>
            <TR no="5" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">63</TD>
               <TD rowspan="1" colspan="1">Impostos</TD>
            </TR>
            <TR no="6" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">641</TD>
               <TD rowspan="1" colspan="1">Remunerações órgãos sociais</TD>
            </TR>
            <TR no="7" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">642</TD>
               <TD rowspan="1" colspan="1">Remunerações do pessoal</TD>
            </TR>
            <TR no="8" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">643</TD>
               <TD rowspan="1" colspan="1">Pensões</TD>
            </TR>
            <TR no="9" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">644</TD>
               <TD rowspan="1" colspan="1">Prémios p/a pensões</TD>
            </TR>
            <TR no="10" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">645/8</TD>
               <TD rowspan="1" colspan="1">Encargos s/ remunerações</TD>
            </TR>
            <TR no="11" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">65</TD>
               <TD rowspan="1" colspan="1">Outros custos/perdas operacion</TD>
            </TR>
            <TR no="12" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">66</TD>
               <TD rowspan="1" colspan="1">Amortizações do exercício</TD>
            </TR>
            <TR no="13" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">67</TD>
               <TD rowspan="1" colspan="1">Provisões do exercício</TD>
            </TR>
            <TR no="14" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">682</TD>
               <TD rowspan="1" colspan="1">Perdas em Empresas do Grupo e Assoc</TD>
            </TR>
            <TR no="15" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">683</TD>
               <TD rowspan="1" colspan="1">Amortizações</TD>
            </TR>
            <TR no="16" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">684</TD>
               <TD rowspan="1" colspan="1">Provisões p/ aplicações financeiras</TD>
            </TR>
            <TR no="17" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">68EG</TD>
               <TD rowspan="1" colspan="1">Juros e custos - Empresas do Grupo</TD>
            </TR>
            <TR no="18" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">68O</TD>
               <TD rowspan="1" colspan="1">Juros e custos - Outros</TD>
            </TR>
            <TR no="19" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">69</TD>
               <TD rowspan="1" colspan="1">Custos e perdas extraordinário</TD>
            </TR>
            <TR no="20" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">71MERC</TD>
               <TD rowspan="1" colspan="1">Mercadorias</TD>
            </TR>
            <TR no="21" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">71PROD</TD>
               <TD rowspan="1" colspan="1">Produtos</TD>
            </TR>
            <TR no="22" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">72</TD>
               <TD rowspan="1" colspan="1">Prestações de Serviços</TD>
            </TR>
            <TR no="23" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">73</TD>
               <TD rowspan="1" colspan="1">Proveitos Suplementares</TD>
            </TR>
            <TR no="24" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">74</TD>
               <TD rowspan="1" colspan="1">Subsídios à exploração</TD>
            </TR>
            <TR no="25" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">75</TD>
               <TD rowspan="1" colspan="1">Trabalhos p/ própria empresa</TD>
            </TR>
            <TR no="26" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">76</TD>
               <TD rowspan="1" colspan="1">Outros proveitos ganhos operacionais</TD>
            </TR>
            <TR no="27" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">782</TD>
               <TD rowspan="1" colspan="1">Ganhos empresas grupo e associadas</TD>
            </TR>
            <TR no="28" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">784</TD>
               <TD rowspan="1" colspan="1">Rendimentos participações de capita</TD>
            </TR>
            <TR no="29" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">78JEG</TD>
               <TD rowspan="1" colspan="1">Outros juros - Empresas do grupo</TD>
            </TR>
            <TR no="30" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">78JO</TD>
               <TD rowspan="1" colspan="1">Outros juros - Outros</TD>
            </TR>
            <TR no="31" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">78TNEG</TD>
               <TD rowspan="1" colspan="1">Rend. Tit Neg - Empresas do grupo</TD>
            </TR>
            <TR no="32" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">78TNO</TD>
               <TD rowspan="1" colspan="1">Rend. Tit Neg - Outros</TD>
            </TR>
            <TR no="33" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">79</TD>
               <TD rowspan="1" colspan="1">Proveitos e Ganhos Extraordinários</TD>
            </TR>
            <TR no="34" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">86</TD>
               <TD rowspan="1" colspan="1">Imposto s/ rendimento do exercício</TD>
            </TR>
            <TR no="35" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">88</TD>
               <TD rowspan="1" colspan="1">Resultado liquido do exercício</TD>
            </TR>
            <TR no="36" isLast="false">
               <TD rowspan="1" colspan="1">L_DR</TD>
               <TD rowspan="1" colspan="1">VP</TD>
               <TD rowspan="1" colspan="1">Variação da Produção</TD>
            </TR>
            <TR no="37" isLast="true">
               <TD colspan="3" rowspan="1">Table 3.3.3</TD>
            </TR>
         </TBODY>
      </TABLE>
   </GeneralSection>
</ManualTopic>