Ministério da Saúde IGIF Instituto de Gestão Informática e Financeira da Saúde

Transcrição

1 Ministério da Saúde IGIF Instituto de Gestão Informática e Financeira da Saúde

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93 $!$"%))) ) D : # (# ) D : ( ( % $ N3,' $ '3? F(+ < / Unidade monetária: Código Exercícios das Contas N N-1 POCMS ACTIVO AB AP AL AL Imobilizado Bens de domínio público: 451 Terrenos e recursos naturais 452 Edifícios 453 Outras construções e infra-estruturas 455 Bens do património histórico, artístico e cultural 459 Outros bens de domínio público 445 Imobilizações em curso de bens de domínio público 446 Adiantamentos por conta de bens de domínio público Imobilizações incorpóreas: 431 Despesas de instalação 432 Despesas de investigação e de desenvolvimento 443 Imobilizações em curso de imobilizações incorpóreas 449 Adiantamentos por conta de imobilizações incorpóreas Imobilizações corpóreas: 421 Terrenos e recursos naturais 422 Edifícios e outras construções 423 Equipamento básico 424 Equipamento de transporte 425 Ferramentas e utensílios 426 Equipamento administrativo e informático 427 Taras e vasilhame 429 Outras imobilizações corpóreas 442 Imobilizações em curso de imobilizações corpóreas 448 Adiantamentos por conta de imobilizações corpóreas Investimentos financeiros: 411 Partes de capital 412 Obrigações e títulos de participação 414 Investimentos em imóveis 415 Outras aplicações financeiras 441 Imobilizações em curso de investimentos financeiros 447 Adiantamentos por conta de investimentos financeiros ' '

94 $!$"%))) Unidade monetária: Código Exercícios das Contas N N-1 POCMS ACTIVO AB AP AL AL Circulante Existências: 36 Matérias-primas, subsidiárias e de consumo 34 Sub-produtos, desperdícios, resíduos e refugos 33 Produtos Acabados e Intermédios 32 Mercadorias 37 Adiantamentos por conta de compras Dívidas de terceiros Médio e longo prazo (a) Dívidas de terceiros Curto prazo: 28 Empréstimos concedidos 211 Clientes c/c 213 Utentes c/c 215 Instituições do MS 218 Clientes e utentes de cobrança duvidosa 251 Devedores pela execução do orçamento 229 Adiantamentos a fornecedores 2619 Adiantamentos a fornecedores de imobilizado 24 Estado e outros entes públicos 262/3/4 + Outros devedores Títulos negociáveis: 151 Acções 152 Obrigações e títulos de participação 153 Títulos da dívida pública 159 Outros títulos 18 Outras aplicações de tesouraria Depósitos em instituições financeiras e caixa: 13 Conta no tesouro 12 Depósitos em instituições financeiras 11 Caixa Acréscimos e diferimentos: 271 Acréscimos de proveitos 272 Custos diferidos Total de amortizações Total de provisões (a) A desenvolver, segundo as rubricas existentes no curto prazo, atendendo à exigibilidade da dívida ou de parte dela, a mais de um ano. AB = activo bruto AP = amortizações e provisões acumuladas AL = activo líquido ' '

95 $!$"%))),' Código das Contas POCMS (b) Fundos próprios: 51 Património 56 Reservas de reavaliação 3 FUNDOS PRÓPRIOS E PASSIVO Reservas 574 Reservas livres 575 Subsídios 576 Doações 577 Reservas decorrentes da transferência de activos 59 Resultados transitados 88 Resultado líquido do exercício Passivo: 291 Provisões para cobranças duvidosas 292 Provisões para riscos e encargos Dívidas a terceiros Médio e longo prazo (a) Dívidas a terceiros Curto prazo: 213 Utentes c/c 219 Adiantamentos de clientes, utentes e Instit. MS 221 Fornecedores c/c 228 Fornecedores Facturas em recepção e conferência 23 Empréstimos obtidos 252 Credores pela execução do orçamento 2611 Fornecedores de Imobilizado c/c 24 Estado e outros entes públicos 262/3/4 + Outros credores Acréscimos e diferimentos: 273 Acréscimos de custos 274 Proveitos diferidos Total dos fundos próprios e do passivo Unidade monetária: Exercícios N N-1 A desenvolver, segundo as rubricas existentes no curto prazo, atendendo à exigibilidade da dívida ou de parte dela, a mais de um ano. O Responsável O Conselho de Administração Em... de... de... Em... de... de... '!'

96 $!$"%))) "N(. 1,' / "'(. 1 Unidade monetária: Exercício POCMS Custos e Perdas N N-1 61 Custo das mercadorias vendidas e das matérias consumidas: Mercadorias Matérias de consumo 62 Fornecimentos e serviços externos Custos com o pessoal: Remunerações Encargos sociais: 643 Pensões 645 a 648 Outros 63 Transferências correntes concedidas e prestações sociais 66 Amortizações do exercício 67 Provisões do exercício 65 Outros custos e perdas operacionais (A) 68 Custos e perdas financeiras (C) 69 Custos e perdas extraordinárias (E) 88 Resultado líquido do exercício ' %'

97 $!$"%))) POCMS 71 Vendas e prestações de serviços 711 Vendas 712 Prestações de serviços 72 Impostos, taxas e outros 75 Trabalhos para a própria entidade 73 Proveitos suplementares 74 Transferências e subsídios correntes obtidos: 741 Transferências - Tesouro 742 Transferências correntes obtidas Unidade monetária: Exercício Proveitos e Ganhos N N Subsídios correntes obtidos - Outros entes públicos 749 De outras entidades 76 Outros proveitos e ganhos operacionais (B) 78 Proveitos e ganhos financeiros (D) 79 Proveitos e ganhos extraordinários (F) Resultados operacionais: (B) (A) = Resultados financeiros: (D-B) - (C-A) = Resultados correntes: (D) (C) = Resultado líquido do exercício: (F) (E) = O Responsável O Conselho de Administração Em... de... de... Em... de... de... ' #'

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