<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/pt000150" xml:lang="en">
   <Header>
      <Title>Financial statements for Liabilities</Title>
      <Keyword type="header" order="d1e1970626">
         <Level1>Financial statements</Level1>
         <Level2>Liabilities</Level2>
      </Keyword>
      <Keyword type="header" order="d1e1970631">
         <Level1>Liabilities</Level1>
         <Level2>financial statements</Level2>
      </Keyword>
   </Header>
   <GeneralSection>
      <Paragraph>The Financial Statement for Liabilities must have the following
		structure:</Paragraph>
      <TABLE width="100%" border="1" borderstyle="default"
             space-and-orientation="indented-estimated">
         <TBODY noTR="47">
            <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_PAS</TD>
               <TD rowspan="1" colspan="1">12</TD>
               <TD rowspan="1" colspan="1">Depósitos à ordem</TD>
            </TR>
            <TR no="3" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">211</TD>
               <TD rowspan="1" colspan="1">Clientes</TD>
            </TR>
            <TR no="4" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">219</TD>
               <TD rowspan="1" colspan="1">Adiantamentos de clientes</TD>
            </TR>
            <TR no="5" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">221</TD>
               <TD rowspan="1" colspan="1">Fornecedores - c/c</TD>
            </TR>
            <TR no="6" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">222</TD>
               <TD rowspan="1" colspan="1">Fornecedores - Tit a pagar</TD>
            </TR>
            <TR no="7" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">228</TD>
               <TD rowspan="1" colspan="1">Fornecedores - Fact rec e conf</TD>
            </TR>
            <TR no="8" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">231</TD>
               <TD rowspan="1" colspan="1">Dívidas Inst. Crédito</TD>
            </TR>
            <TR no="9" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">2321</TD>
               <TD rowspan="1" colspan="1">Emp Obri - Convertíveis</TD>
            </TR>
            <TR no="10" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">2322</TD>
               <TD rowspan="1" colspan="1">Emp Obr - Não convertíveis</TD>
            </TR>
            <TR no="11" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">233/4</TD>
               <TD rowspan="1" colspan="1">Emp. Tit Part</TD>
            </TR>
            <TR no="12" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">239</TD>
               <TD rowspan="1" colspan="1">Outros empréstimos obtidos</TD>
            </TR>
            <TR no="13" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">24</TD>
               <TD rowspan="1" colspan="1">EOEP</TD>
            </TR>
            <TR no="14" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">251</TD>
               <TD rowspan="1" colspan="1">Outros accionistas</TD>
            </TR>
            <TR no="15" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">252</TD>
               <TD rowspan="1" colspan="1">Empresas do Grupo</TD>
            </TR>
            <TR no="16" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">253/4</TD>
               <TD rowspan="1" colspan="1">Empresas Participadas e Participant</TD>
            </TR>
            <TR no="17" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">255</TD>
               <TD rowspan="1" colspan="1">Outros accionistas</TD>
            </TR>
            <TR no="18" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">2611</TD>
               <TD rowspan="1" colspan="1">Fornecedores imobilizado - c/c</TD>
            </TR>
            <TR no="19" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">2612</TD>
               <TD rowspan="1" colspan="1">Forn. Imob - Tit a pagar</TD>
            </TR>
            <TR no="20" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">262</TD>
               <TD rowspan="1" colspan="1">Outros credores</TD>
            </TR>
            <TR no="21" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">263</TD>
               <TD rowspan="1" colspan="1">Sindicatos</TD>
            </TR>
            <TR no="22" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">264</TD>
               <TD rowspan="1" colspan="1">Subscritores de capital</TD>
            </TR>
            <TR no="23" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">265</TD>
               <TD rowspan="1" colspan="1">Credores p/ subscrições não liberad</TD>
            </TR>
            <TR no="24" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">267</TD>
               <TD rowspan="1" colspan="1">Consultores, Assessores Intermediari</TD>
            </TR>
            <TR no="25" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">268</TD>
               <TD rowspan="1" colspan="1">Devedores e Credores Diversos</TD>
            </TR>
            <TR no="26" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">269</TD>
               <TD rowspan="1" colspan="1">Adiantamentos p/ conta de vendas</TD>
            </TR>
            <TR no="27" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">273</TD>
               <TD rowspan="1" colspan="1">Acréscimos de custos</TD>
            </TR>
            <TR no="28" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">274</TD>
               <TD rowspan="1" colspan="1">Proveitos diferidos</TD>
            </TR>
            <TR no="29" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">291</TD>
               <TD rowspan="1" colspan="1">Provisões p/ pensões</TD>
            </TR>
            <TR no="30" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">292</TD>
               <TD rowspan="1" colspan="1">Provisões para impostos</TD>
            </TR>
            <TR no="31" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">293/8</TD>
               <TD rowspan="1" colspan="1">Outras provisões p/ riscos e encarg</TD>
            </TR>
            <TR no="32" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">51</TD>
               <TD rowspan="1" colspan="1">Capital</TD>
            </TR>
            <TR no="33" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">521</TD>
               <TD rowspan="1" colspan="1">Acções ppas - VN</TD>
            </TR>
            <TR no="34" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">522</TD>
               <TD rowspan="1" colspan="1">Acções ppas - Descontos e prémios</TD>
            </TR>
            <TR no="35" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">53</TD>
               <TD rowspan="1" colspan="1">Prestações Suplementares</TD>
            </TR>
            <TR no="36" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">54</TD>
               <TD rowspan="1" colspan="1">Prémios emissão de acções</TD>
            </TR>
            <TR no="37" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">55</TD>
               <TD rowspan="1" colspan="1">Ajustamento partes de capital</TD>
            </TR>
            <TR no="38" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">56</TD>
               <TD rowspan="1" colspan="1">Reservas de Reavaliação</TD>
            </TR>
            <TR no="39" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">571</TD>
               <TD rowspan="1" colspan="1">Reservas Legais</TD>
            </TR>
            <TR no="40" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">572</TD>
               <TD rowspan="1" colspan="1">Reservas estatutárias</TD>
            </TR>
            <TR no="41" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">573</TD>
               <TD rowspan="1" colspan="1">Reservas Contratuais</TD>
            </TR>
            <TR no="42" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">574/9</TD>
               <TD rowspan="1" colspan="1">Outras reservas</TD>
            </TR>
            <TR no="43" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">59</TD>
               <TD rowspan="1" colspan="1">Resultados transitados</TD>
            </TR>
            <TR no="44" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">88</TD>
               <TD rowspan="1" colspan="1">Resultado liquido do exercício</TD>
            </TR>
            <TR no="45" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">89</TD>
               <TD rowspan="1" colspan="1">Dividendos antecipados</TD>
            </TR>
            <TR no="46" isLast="false">
               <TD rowspan="1" colspan="1">L_PAS</TD>
               <TD rowspan="1" colspan="1">DML</TD>
               <TD rowspan="1" colspan="1">Dividas 3 - médio/longo prazo</TD>
            </TR>
            <TR no="47" isLast="true">
               <TD colspan="3" rowspan="1">Table 3.3.2</TD>
            </TR>
         </TBODY>
      </TABLE>
   </GeneralSection>
</ManualTopic>