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In accordance with articles 178 to 184 of Law nr. 6,404/76, the Balance Sheet must contain the following account groups:

Balance Sheet

ASSETS

LIABILITIES

Short term Assets

Current Liabilities

  Cash and cash equivalents

  Payables to Suppliers

  Short-term Receivables

  Financial Liabilities

  Accounts Receivable from Customers

  Tax Liabilities

  Inventory

  Labor Liabilities

  Taxes to be Reimbursed

  Provisions

  Short-term Temporary Investments


 

 

Other Short-term Rights

Long-term Liabilities

  Pre-paid Expenses

  Payables to Suppliers


 

 

Financial Liabilities

Long-term Realizable Assets

  Other Liabilities

  Accounts Receivable


 

 

Other Credits

Deferred Income

  Long-term Temporary Investments

 


  Deferred Expenses

Net Equity

 


  Share Capital

Permanent Assets

  Reserves

  Investments

  Accrued Profits and Losses

  Fixed Assets


 

 

Deferred Charges

 



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