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FICHA TĂ&#x2030;CNICA TĂtulo Anexo em SNC â&#x20AC;&#x201C; Guia PrĂĄtico Autores Luisa Anacoreta Correia SĂłnia Costa Matos Rui Neves Martins Editor Vida EconĂłmica â&#x20AC;&#x201C; Editorial, SA ! """ # $% & % ' ( ')** # $% & % ' ComposiĂ§ĂŁo e montagem Vida EconĂłmica ImpressĂŁo e acabamento DepĂłsito Legal ISBN +$%- # $& . $ /

A cĂłpia ilegal viola os direitos dos autores. Os prejudicados somos todos nĂłs.

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Activos intangĂveis â&#x20AC;&#x201C; Outros Marcas comerciais LicenĂ§as e franquias Copyrights, patentes e outros direitos de prop. industrial Activos intangĂveis em desenvolvimento TOTAL

31.12.20XX Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

31.12.20XX Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

31.12.20XX-1 Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

31.12.20XX-1 Amort. e Quantia perdas por escriturada imparidade bruta XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

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20XX XX.XXX XX.XXX XX.XXX XX.XXX

20XX-1 XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

20XX XX.XXX XX.XXX XX.XXX XX.XXX

20XX-1 XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX

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Projectos desenv.

Programas computador

20XX Propriedade Outros act. industrial intangĂveis

Investimentos em curso

TOTAL

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

DEPRECIAĂ&#x2021;Ă&#x2022;ES ACUMULADAS: Saldo em 31.12.20XX-1 XX.XXX AdiĂ§Ăľes XX.XXX AlienaĂ§Ăľes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX TransferĂŞncias XX.XXX Saldo em 31.12.20XX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

PERDAS POR IMPARIDADE ACUMULADAS: Saldo em 31.12.20XX-1 XX.XXX AdiĂ§Ăľes XX.XXX ReversĂľes XX.XXX AlienaĂ§Ăľes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX TransferĂŞncias XX.XXX Saldo em 31.12.20XX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

QUANTIA ESCRITURADA

XX.XXX

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Goodwill QUANTIA ESCRITURADA BRUTA: Saldo em 31.12.20XX-2 XX.XXX Adiรงรตes XX.XXX Alienaรงรตes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferรชncias XX.XXX Saldo em 31.12.20XX-1 XX.XXX

Projectos desenv.

Programas computador

Propriedade industrial

Outros act. intangรญveis

Investimentos em curso

TOTAL

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

DEPRECIAร ร ES ACUMULADAS: Saldo em 31.12.20XX-2 XX.XXX Adiรงรตes XX.XXX Alienaรงรตes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferรชncias XX.XXX Saldo em 31.12.20XX-1 XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX -

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

PERDAS POR IMPARIDADE ACUMULADAS: Saldo em 31.12.20XX-2 XX.XXX Adiรงรตes XX.XXX Reversรตes XX.XXX Alienaรงรตes XX.XXX Retiradas XX.XXX Activos detidos p/ venda XX.XXX Transferรชncias XX.XXX Saldo em 31.12.20XX-1 XX.XXX

XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX XX.XXX

QUANTIA ESCRITURADA

XX.XXX

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Marca ABC Marca XYZ TOTAL

Quantia escriturada 31.12.20XX XX.XXX XX.XXX XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

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XX.XXX

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Quantia escriturada 31.12.20XX XX.XXX XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

XX.XXX

Vida รบtil remanescente X anos Y anos

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Activo intangĂvel X Activo intangĂvel Y TOTAL

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Quantia escriturada 31.12.20XX XX.XXX XX.XXX

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Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

MĂŠtodo de mensuraĂ§ĂŁo apĂłs reconhecimento Modelo do custo Modelo da revalorizaĂ§ĂŁo

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Justo valor inicial XX.XXX XX.XXX

Quantia escriturada 31.12.20XX XX.XXX XX.XXX

Quantia escriturada 31.12.20XX-1 XX.XXX XX.XXX

XX.XXX

Obs. Garantia de emprĂŠstimo Garantia do emprĂŠstimo

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31.12.20XX-1 XX.XXX XX.XXX

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Data eficĂĄcia revalorizaĂ§ĂŁo XX-XX-XXXX XX-XX-XXXX XX-XX-XXXX XX-XX-XXXX

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31.12.20XX XX.XXX XX.XXX

Valor revalorizado 31.12.20XX XX.XXX XX.XXX XX.XXX XX.XXX

ValorizaĂ§ĂŁo modelo custo XX.XXX XX.XXX XX.XXX XX.XXX

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LUÍSA ANACORETA CORREIA

Doutorada em Gestão com especialização em Contabilidade (ISCTE), Mestre em Economia (FEP) e Licenciada em Gestão (UCP). Docente universitária (UCP-FEG e EGE) desde 1995 e membro da Ordem dos Revisores Oficiais de Contas (OROC) desde 2001. Membro da Comissão de Auditoria da Impresa, SGPS, S.A. desde Janeiro de 2008. Representa actualmente o Grupo de Trabalho para as PME s da OROC na Fédération des Experts Comptables Europeénes, e tem desenvolvido acções de formação diversas ministradas pela OROC. Exerce ainda actividade de consultoria nas áreas da contabilidade, auditoria e fiscalidade. lanacoreta@porto.ucp.pt

SÓNIA COSTA MATOS Licenciada pela Faculdade de Economia da Universidade do Porto, pós-graduada em auditoria pelo ISAG e membro da Ordem dos Revisores Oficiais de Contas. Desenvolveu a sua actividade profissional na Deloitte até 2004. Actualmente, é Sócia da Crowe Horwath. sonia.matos@crowehorwath.pt

RUI NEVES MARTINS Licenciado em Gestão pela Faculdade de Economia da Universidade do Porto. Formador da Ordem dos Técnicos Oficiais de Contas. Desenvolveu a sua actividade profissional na Deloitte até 2004. Actualmente é Manager da Crowe Horwath. rui.martins@crowehorwath.pt

ANEXO EM SNC Guia prĂĄtico

O Sistema de NormalizaĂ§ĂŁo ContabilĂstica caracteriza-se por um conjunto de normas coerente com as Normas Internacionais de Contabilidade em vigor na UniĂŁo Europeia (UE), e a sua adopĂ§ĂŁo, pelas mudanĂ§as conceptuais e formais que lhe estĂŁo inerentes, constitui um grande desafio para todos os profissionais de contabilidade, auditoria, administradores/gerentes, e demais entidades envolvidas na preparaĂ§ĂŁo e utilizaĂ§ĂŁo de demonstraĂ§Ăľes financeiras. Neste Ă˘mbito, do conjunto de demonstraĂ§Ăľes financeiras previstas por este novo normativo, entendemos que o Anexo ĂŠ aquele que maior relevĂ˘ncia adquire, dada a complexidade e exigĂŞncias de divulgaĂ§ĂŁo. Uma obra que tem a finalidade de auxiliar todos quantos estĂŁo envolvidos na prestaĂ§ĂŁo de contas. A partir do Modelo Geral sugerido pela Portaria nÂş 986/2009, de 7 de Setembro, e tendo em consideraĂ§ĂŁo a experiĂŞncia adquirida com os nossos clientes, desenvolvemos para todas as notas previstas no Anexo um conjunto de sugestĂľes de divulgaĂ§ĂŁo e informaĂ§Ăľes complementares.

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