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  "f14046": {
   "value": "<span class=\"S2E6B S2AF4 S2 c6iy8t\" id=\"t7_215\" style=\"top:213px;left:63px;height:18px;position:absolute;font-size:12px;font-weight:400;\">1. </span><span class=\"S2E6C S2AF4 S2 c7r4zb\" id=\"t8_215\" style=\"top:213px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Informa\u00e7\u00e3o geral </span><span class=\"S2E6D S2AF6 S2 c8yqa1\" id=\"t9_215\" style=\"top:241px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A Novabase, Sociedade Gestora de Participa\u00e7\u00f5es Sociais, S.A. (adiante designada por Novabase, Grupo Novabase ou Grupo), com sede na </span><span class=\"S2E6E S2AF6 S2 c9m86g\" id=\"ta_215\" style=\"top:256px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Avenida D. Jo\u00e3o II, n.\u00ba 34, Parque das Na\u00e7\u00f5es, 1998-031 Lisboa, Portugal, foi constitu\u00edda em 11 de maio de 1989 em Portugal e tem como </span><span class=\"S2E6F S2AF6 S2 c10zk0y\" id=\"tb_215\" style=\"top:272px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">objeto a gest\u00e3o de participa\u00e7\u00f5es sociais em outras empresas como forma indireta de exerc\u00edcio de atividade econ\u00f3mica, sendo a \u201cHolding\u201d </span><span class=\"S2E70 S2AF6 S2 c118t2w\" id=\"tc_215\" style=\"top:287px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">do Grupo Novabase. </span><span class=\"S2E71 S2AF6 S2 c123cpd\" id=\"td_215\" style=\"top:314px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A atividade da Novabase est\u00e1 organizada em 2 segmentos operacionais: </span><span class=\"S2E72 S2AF4 S2 c13ddm2\" id=\"te_215\" style=\"top:342px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(i) Next-Gen (NG) </span><span class=\"S2E73 S2AF6 S2 c14x743\" id=\"tf_215\" style=\"top:342px;left:194px;height:18px;position:absolute;font-size:12px;font-weight:400;\">- Esta \u00e1rea, que opera sob a marca comercial Celfocus de acordo com a arquitetura da marca Novabase, desenvolve </span><span class=\"S2E74 S2AF6 S2 c15lell\" id=\"tg_215\" style=\"top:357px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">uma atividade de consultoria e presta\u00e7\u00e3o de servi\u00e7os de Tecnologias de Informa\u00e7\u00e3o com ofertas tecnol\u00f3gicas tendencialmente mais </span><span class=\"S2E75 S2AF6 S2 c167yyo\" id=\"th_215\" style=\"top:373px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">avan\u00e7adas e direcionadas maioritariamente para as ind\u00fastrias de Servi\u00e7os Financeiros (Bancos, Seguradoras e Mercados de Capitais) e de </span><span class=\"S2E76 S2AF6 S2 c17c2zn\" id=\"ti_215\" style=\"top:388px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Telecomunica\u00e7\u00f5es (Operadores) e para os mercados mais competitivos (Europa e M\u00e9dio Oriente); </span><span class=\"S2E77 S2AF4 S2 c18t9je\" id=\"tj_215\" style=\"top:415px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(ii) Value Portfolio (VP) </span><span class=\"S2E78 S2AF6 S2 c19w1u3\" id=\"tk_215\" style=\"top:415px;left:226px;height:18px;position:absolute;font-size:12px;font-weight:400;\">- Esta \u00e1rea da Novabase desenvolve uma atividade de capital de risco atrav\u00e9s da Novabase Capital, S.C.R., S.A.. </span><span class=\"S2E79 S2AF6 S2 c203fxl\" id=\"tl_215\" style=\"top:431px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Desenvolvia ainda uma atividade de consultoria e presta\u00e7\u00e3o de servi\u00e7os de </span><span class=\"S2E7A S2EAB S2 c211rhu\" id=\"tm_215\" style=\"top:431px;left:527px;height:18px;position:absolute;font-size:12px;font-weight:400;\">IT Staffing</span><span class=\"S2E7B S2AF6 S2 c22uu5n\" id=\"tn_215\" style=\"top:431px;left:587px;height:18px;position:absolute;font-size:12px;font-weight:400;\">, sob a marca comercial Neotalent, que foi </span><span class=\"S2E7C S2AF6 S2 c2379qz\" id=\"to_215\" style=\"top:446px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">descontinuada em 2023 em resultado do acordo de venda da subsidi\u00e1ria Novabase Neotalent, S.A.. </span><span class=\"S2E7D S2AF6 S2 c24bchq\" id=\"tp_215\" style=\"top:474px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A Novabase est\u00e1 cotada na Euronext Lisbon. O capital social \u00e9 composto por 26.527.637 a\u00e7\u00f5es (2022: 31.401.394 a\u00e7\u00f5es), tendo todas as </span><span class=\"S2E7E S2AF6 S2 c258mek\" id=\"tq_215\" style=\"top:489px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">a\u00e7\u00f5es o valor nominal de 0,03 Euros (2022: 1,05 Euros). </span><span class=\"S2E7F S2AF6 S2 c26kjfp\" id=\"tr_215\" style=\"top:516px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As demonstra\u00e7\u00f5es financeiras consolidadas foram elaboradas de forma a dar uma imagem apropriada das opera\u00e7\u00f5es do Grupo Novabase, </span><span class=\"S2E80 S2AF6 S2 c27pais\" id=\"ts_215\" style=\"top:532px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">bem como da sua posi\u00e7\u00e3o e performance financeiras e fluxos de caixa. Estas demonstra\u00e7\u00f5es financeiras foram aprovadas e autorizadas </span><span class=\"S2E81 S2AF6 S2 c28oyft\" id=\"tt_215\" style=\"top:547px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">para emiss\u00e3o pelo Conselho de Administra\u00e7\u00e3o em 29 de abril de 2024. </span><span class=\"S2E82 S2AF6 S2 c29uvms\" id=\"tu_215\" style=\"top:574px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Estas demonstra\u00e7\u00f5es financeiras consolidadas ser\u00e3o submetidas a aprova\u00e7\u00e3o na Assembleia Geral de Acionistas agendada para 22 de maio </span><span class=\"S2E83 S2AF6 S2 c30ytgi\" id=\"tv_215\" style=\"top:590px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">de 2024. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14050": {
   "value": "Novabase",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14051": {
   "value": "Sociedade Gestora de Participa\u00e7\u00f5es Sociais, S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14053": {
   "value": "Avenida D. Jo\u00e3o II, n.\u00ba 34, Parque das Na\u00e7\u00f5es, 1998-031 Lisboa",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14054": {
   "value": "Portugal",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14055": {
   "value": "constitu\u00edda em 11 de maio de 1989 em Portugal",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14058": {
   "value": "<span class=\"S2E71 S2AF6 S2 c123cpd\" id=\"td_215\" style=\"top:314px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A atividade da Novabase est\u00e1 organizada em 2 segmentos operacionais: </span><span class=\"S2E72 S2AF4 S2 c13ddm2\" id=\"te_215\" style=\"top:342px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(i) Next-Gen (NG) </span><span class=\"S2E73 S2AF6 S2 c14x743\" id=\"tf_215\" style=\"top:342px;left:194px;height:18px;position:absolute;font-size:12px;font-weight:400;\">- Esta \u00e1rea, que opera sob a marca comercial Celfocus de acordo com a arquitetura da marca Novabase, desenvolve </span><span class=\"S2E74 S2AF6 S2 c15lell\" id=\"tg_215\" style=\"top:357px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">uma atividade de consultoria e presta\u00e7\u00e3o de servi\u00e7os de Tecnologias de Informa\u00e7\u00e3o com ofertas tecnol\u00f3gicas tendencialmente mais </span><span class=\"S2E75 S2AF6 S2 c167yyo\" id=\"th_215\" style=\"top:373px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">avan\u00e7adas e direcionadas maioritariamente para as ind\u00fastrias de Servi\u00e7os Financeiros (Bancos, Seguradoras e Mercados de Capitais) e de </span><span class=\"S2E76 S2AF6 S2 c17c2zn\" id=\"ti_215\" style=\"top:388px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Telecomunica\u00e7\u00f5es (Operadores) e para os mercados mais competitivos (Europa e M\u00e9dio Oriente); </span><span class=\"S2E77 S2AF4 S2 c18t9je\" id=\"tj_215\" style=\"top:415px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(ii) Value Portfolio (VP) </span><span class=\"S2E78 S2AF6 S2 c19w1u3\" id=\"tk_215\" style=\"top:415px;left:226px;height:18px;position:absolute;font-size:12px;font-weight:400;\">- Esta \u00e1rea da Novabase desenvolve uma atividade de capital de risco atrav\u00e9s da Novabase Capital, S.C.R., S.A.. </span><span class=\"S2E79 S2AF6 S2 c203fxl\" id=\"tl_215\" style=\"top:431px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Desenvolvia ainda uma atividade de consultoria e presta\u00e7\u00e3o de servi\u00e7os de </span><span class=\"S2E7A S2EAB S2 c211rhu\" id=\"tm_215\" style=\"top:431px;left:527px;height:18px;position:absolute;font-size:12px;font-weight:400;\">IT Staffing</span><span class=\"S2E7B S2AF6 S2 c22uu5n\" id=\"tn_215\" style=\"top:431px;left:587px;height:18px;position:absolute;font-size:12px;font-weight:400;\">, sob a marca comercial Neotalent, que foi </span><span class=\"S2E7C S2AF6 S2 c2379qz\" id=\"to_215\" style=\"top:446px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">descontinuada em 2023 em resultado do acordo de venda da subsidi\u00e1ria Novabase Neotalent, S.A.. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14075": {
   "value": "Estas demonstra\u00e7\u00f5es financeiras foram aprovadas e autorizadas <span class=\"S2E81 S2AF6 S2 c28oyft\" id=\"tt_215\" style=\"top:547px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">para emiss\u00e3o pelo Conselho de Administra\u00e7\u00e3o em 29 de abril de 2024. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14080": {
   "value": "<span class=\"S2E84 S2AF4 S2 c31ppml\" id=\"tw_215\" style=\"top:633px;left:63px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2. </span><span class=\"S2E85 S2AF4 S2 c32in34\" id=\"tx_215\" style=\"top:633px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Pol\u00edticas contabil\u00edsticas materiais </span><span class=\"S2E86 S2AF6 S2 c33yaz8\" id=\"ty_215\" style=\"top:660px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As pol\u00edticas contabil\u00edsticas materiais aplicadas na prepara\u00e7\u00e3o destas demonstra\u00e7\u00f5es financeiras consolidadas encontram-se descritas de </span><span class=\"S2E87 S2AF6 S2 c34r260\" id=\"tz_215\" style=\"top:675px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">seguida. Estas pol\u00edticas contabil\u00edsticas foram aplicadas de maneira consistente nos per\u00edodos refletidos nestas demonstra\u00e7\u00f5es financeiras. </span><span class=\"S2E88 S2EAB S2 c3539hp\" id=\"t10_215\" style=\"top:709px;left:58px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2.1. </span><span class=\"S2E89 S2EAB S2 c36gv79\" id=\"t11_215\" style=\"top:709px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Bases de prepara\u00e7\u00e3o </span><span class=\"S2E8A S2AF6 S2 c37vybc\" id=\"t12_215\" style=\"top:737px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As demonstra\u00e7\u00f5es financeiras consolidadas da Novabase foram preparadas em conformidade com as International Financial Reporting </span><span class=\"S2E8B S2AF6 S2 c38dmms\" id=\"t13_215\" style=\"top:752px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Standards - IFRS (Normas Internacionais de Relato Financeiro), tal como adotadas pela Uni\u00e3o Europeia e em vigor a 31 de dezembro de </span><span class=\"S2E8C S2AF6 S2 c39gafm\" id=\"t14_215\" style=\"top:767px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2023. </span><span class=\"S2E8D S2AF6 S2 c40u4hm\" id=\"t15_215\" style=\"top:795px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Deve entender-se como fazendo parte daquelas Normas, quer as IFRS emitidas pelo International Accounting Standards Board (\u201cIASB\u201d), </span><span class=\"S2E8E S2AF6 S2 c411s4x\" id=\"t16_215\" style=\"top:810px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">quer as IAS emitidas pelo International Accounting Standards Committee (\u201cIASC\u201d) e respetivas interpreta\u00e7\u00f5es \u2013 IFRIC e SIC, emitidas, </span><span class=\"S2E8F S2AF6 S2 c42q3yz\" id=\"t17_215\" style=\"top:825px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">respetivamente, pelo International Financial Reporting Interpretations Committee (\u201cIFRIC\u201d) e Standard Interpretations Committee </span><span class=\"S2E90 S2AF6 S2 c43376z\" id=\"t18_215\" style=\"top:841px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(\u201cSIC\u201d). O conjunto daquelas normas e interpreta\u00e7\u00f5es ser\u00e3o designadas genericamente por IFRS. </span><span class=\"S2E91 S2AF6 S2 c44sxs4\" id=\"t19_215\" style=\"top:868px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Estas demonstra\u00e7\u00f5es financeiras est\u00e3o apresentadas em milhares de euros, arredondado ao milhar mais pr\u00f3ximo, exceto quando </span><span class=\"S2E92 S2AF6 S2 c450i6v\" id=\"t1a_215\" style=\"top:883px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">expressamente indicado em contr\u00e1rio. As abreviaturas \u2018m\u20ac\u2019 e \u2018M\u20ac\u2019 representam milhares e milh\u00f5es de euros, respetivamente. </span><span class=\"S2E93 S2AF4 S2 c464iro\" id=\"t1b_215\" style=\"top:911px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que se tornaram efetivas em 2023 </span><span class=\"S2E94 S2AF6 S2 c47a8bz\" id=\"t1c_215\" style=\"top:939px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E95 S2AF4 S2 c48y2oc\" id=\"t1d_215\" style=\"top:939px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas\u2019</span><span class=\"S2E96 S2AF6 S2 c49e6xa\" id=\"t1e_215\" style=\"top:939px;left:429px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio requerer que as entidades divulguem as suas pol\u00edticas </span><span class=\"S2E97 S2AF6 S2 c50r358\" id=\"t1f_215\" style=\"top:954px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">contabil\u00edsticas com base na defini\u00e7\u00e3o de \u201cmaterial\u201d em detrimento de \u201csignificativo\u201d. A informa\u00e7\u00e3o relativa a uma pol\u00edtica contabil\u00edstica </span><span class=\"S2E98 S2AF6 S2 c51rwuj\" id=\"t1g_215\" style=\"top:969px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">considera-se material caso, na aus\u00eancia da mesma, os utilizadores das demonstra\u00e7\u00f5es financeiras n\u00e3o tenham a capacidade de </span><span class=\"S2E99 S2AF6 S2 c52yxng\" id=\"t1h_215\" style=\"top:984px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">compreender outras informa\u00e7\u00f5es financeiras inclu\u00eddas nessas mesmas demonstra\u00e7\u00f5es financeiras. As informa\u00e7\u00f5es imateriais relativas a </span><span class=\"S2E9A S2AF6 S2 c53m3dz\" id=\"t1i_215\" style=\"top:1000px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">pol\u00edticas contabil\u00edsticas n\u00e3o precisam de ser divulgadas. O IFRS Practice Statement 2 \u2013 \u2018Making Materiality Judgements\u2019 foi tamb\u00e9m </span><span class=\"S2E9B S2AF6 S2 c54gy51\" id=\"t1j_215\" style=\"top:1015px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">alterado pelo IASB, para clarificar como se aplica o conceito de \u201cmaterial\u201d \u00e0 divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas. </span><span class=\"S2E9C S2AF6 S2 c55ffxn\" id=\"t1k_215\" style=\"top:1043px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E9D S2AF4 S2 c56wijk\" id=\"t1l_215\" style=\"top:1043px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 8, \u2018Divulga\u00e7\u00e3o de estimativas contabil\u00edsticas\u2019</span><span class=\"S2E9E S2AF6 S2 c570sad\" id=\"t1m_215\" style=\"top:1043px;left:447px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio introduzir a defini\u00e7\u00e3o de estimativa contabil\u00edstica </span><span class=\"S2E9F S2AF6 S2 c58qzf5\" id=\"t1n_215\" style=\"top:1058px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">e a forma como esta se distingue das altera\u00e7\u00f5es de pol\u00edticas contabil\u00edsticas. As estimativas contabil\u00edsticas passam a ser definidas como </span><span class=\"S2EA0 S2AF6 S2 c59al1e\" id=\"t1o_215\" style=\"top:1073px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">valores monet\u00e1rios sujeitos a incerteza na sua mensura\u00e7\u00e3o, utilizadas para concretizar o(s) objetivo(s) de uma pol\u00edtica contabil\u00edstica. </span><span class=\"S2EA1 S2AF6 S2 c60wqht\" id=\"t1p_215\" style=\"top:1101px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2EA2 S2AF4 S2 c61havf\" id=\"t1q_215\" style=\"top:1101px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Imposto diferido relacionado com os ativos e passivos associados a uma \u00fanica transa\u00e7\u00e3o\u2019</span><span class=\"S2EA3 S2AF6 S2 c62uwv1\" id=\"t1r_215\" style=\"top:1101px;left:724px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio </span><span class=\"S2EA4 S2AF6 S2 c63ygrr\" id=\"t1s_215\" style=\"top:1116px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">clarificar como devem as entidades contabilizar imposto diferido sobre determinadas transa\u00e7\u00f5es espec\u00edficas, quando o seu </span><span class=\"S2EA5 S2AF6 S2 c64b5ut\" id=\"t1t_215\" style=\"top:1131px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial d\u00ea origem a valores iguais de diferen\u00e7as tempor\u00e1rias tribut\u00e1veis e diferen\u00e7as tempor\u00e1rias dedut\u00edveis. As </span><span class=\"S2EA6 S2AF6 S2 c653tiu\" id=\"t1u_215\" style=\"top:1147px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">transa\u00e7\u00f5es sujeitas referem-se ao registo de: i) ativos sob direito de uso e passivos de loca\u00e7\u00e3o; e ii) provis\u00f5es para desmantelamento, </span><span class=\"S2EA7 S2AF6 S2 c66qfmg\" id=\"t1v_215\" style=\"top:1162px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">restauro ou passivos semelhantes com os correspondentes valores reconhecidos como parte do custo do ativo relacionado, quando na </span><span class=\"S2EA8 S2AF6 S2 c67z6ks\" id=\"t1w_215\" style=\"top:1177px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">data do reconhecimento inicial n\u00e3o relevem para efeitos fiscais. Estas diferen\u00e7as tempor\u00e1rias n\u00e3o est\u00e3o no \u00e2mbito da isen\u00e7\u00e3o de </span><span class=\"S2EA9 S2AF6 S2 c689yjr\" id=\"t1x_215\" style=\"top:1193px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial de impostos diferidos. </span><span class=\"S2EAD S2AF6 S2 c71s7z3\" id=\"t3_216\" style=\"top: 1418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EAE S2AF4 S2 c724otl\" id=\"t4_216\" style=\"top: 1418px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Reforma da tributa\u00e7\u00e3o internacional \u2013 Regras do modelo do Pilar Dois\u2019</span><span class=\"S2EAF S2AF6 S2 c73s0jt\" id=\"t5_216\" style=\"top: 1418px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">. Esta altera\u00e7\u00e3o constituiu a resposta do </span><span class=\"S2EB0 S2AF6 S2 c74k5v7\" id=\"t6_216\" style=\"top: 1434px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IASB \u00e0s quest\u00f5es levantadas pelos </span><span class=\"S2EB1 S2EAB S2 c753tdv\" id=\"t7_216\" style=\"top: 1434px; left: 280px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">stakeholders </span><span class=\"S2EB2 S2AF6 S2 c76wfsp\" id=\"t8_216\" style=\"top: 1434px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no \u00e2mbito da implementa\u00e7\u00e3o das regras do \u201cGlobal Anti-Base Erosion (GloBE)\u201d da OCDE </span><span class=\"S2EB3 S2AF6 S2 c773ah5\" id=\"t9_216\" style=\"top: 1449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e compreende: a) uma exce\u00e7\u00e3o tempor\u00e1ria aos requisitos de reconhecimento e divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre ativos e passivos por </span><span class=\"S2EB4 S2AF6 S2 c78gn9b\" id=\"ta_216\" style=\"top: 1464px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos relacionados com o Pilar Dois; e b) os requisitos de divulga\u00e7\u00e3o adicionais para entidades afetadas, como sejam o facto </span><span class=\"S2EB5 S2AF6 S2 c79xb10\" id=\"tb_216\" style=\"top: 1480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de a exce\u00e7\u00e3o ter sido aplicada, divulga\u00e7\u00e3o em separado do gasto l\u00edquido de imposto corrente relacionado com impostos sobre o </span><span class=\"S2EB6 S2AF6 S2 c80zi67\" id=\"tc_216\" style=\"top: 1495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento Pilar Dois, e informa\u00e7\u00e3o conhecida ou razoavelmente estim\u00e1vel que auxilie os utilizadores das demonstra\u00e7\u00f5es financeiras a </span><span class=\"S2EB7 S2AF6 S2 c81q2l2\" id=\"td_216\" style=\"top: 1510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender o impacto da aplica\u00e7\u00e3o das regras do Pilar Dois, entre a data de publica\u00e7\u00e3o da legisla\u00e7\u00e3o e a data da sua entrada em vigor. </span><span class=\"S2EB8 S2AF6 S2 c8209fo\" id=\"te_216\" style=\"top: 1538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nenhuma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, aplicada pelo Grupo pela primeira vez neste exerc\u00edcio, teve impacto </span><span class=\"S2EB9 S2AF6 S2 c834nko\" id=\"tf_216\" style=\"top: 1553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativo nas demonstra\u00e7\u00f5es financeiras consolidadas, considerando o referido no par\u00e1grafo seguinte. </span><span class=\"S2EBA S2AF6 S2 c84a0d1\" id=\"tg_216\" style=\"top: 1581px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com a entrada em vigor da altera\u00e7\u00e3o \u00e0 IAS 1, e a mudan\u00e7a de pol\u00edticas contabil\u00edsticas significativas para pol\u00edticas contabil\u00edsticas </span><span class=\"S2EBB S2AF6 S2 c85hrvc\" id=\"th_216\" style=\"top: 1596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">materiais, a Novabase procedeu \u00e0 revis\u00e3o das suas pol\u00edticas contabil\u00edsticas, tendo da\u00ed resultado uma redu\u00e7\u00e3o das divulga\u00e7\u00f5es a efetuar. </span><span class=\"S2EBC S2AF4 S2 c86ao7u\" id=\"ti_216\" style=\"top: 1623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que apesar de j\u00e1 estarem publicadas, a sua aplica\u00e7\u00e3o apenas \u00e9 </span><span class=\"S2EBD S2AF4 S2 c87kwdu\" id=\"tj_216\" style=\"top: 1639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obrigat\u00f3ria para exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024, e que o Grupo decidiu n\u00e3o adotar antecipadamente </span><span class=\"S2EBE S2AF6 S2 c88ox2h\" id=\"tk_216\" style=\"top: 1666px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EBF S2AF4 S2 c89p2ho\" id=\"tl_216\" style=\"top: 1666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IFRS 16, \u2018Passivos por loca\u00e7\u00e3o numa venda e reloca\u00e7\u00e3o\u2019 </span><span class=\"S2EC0 S2AF6 S2 c90p4a0\" id=\"tm_216\" style=\"top: 1666px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EC1 S2AF6 S2 c91e74y\" id=\"tn_216\" style=\"top: 1682px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2024). A altera\u00e7\u00e3o a esta norma introduz orienta\u00e7\u00f5es relativamente \u00e0 mensura\u00e7\u00e3o subsequente de passivos de loca\u00e7\u00e3o, relacionados </span><span class=\"S2EC2 S2AF6 S2 c92fdrd\" id=\"to_216\" style=\"top: 1697px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com transa\u00e7\u00f5es de venda e reloca\u00e7\u00e3o (\u201csale &amp; leaseback\u201d) que qualificam como \u201cvenda\u201d de acordo com os princ\u00edpios da IFRS 15 \u2013 \u2018R\u00e9dito </span><span class=\"S2EC3 S2AF6 S2 c9353aw\" id=\"tp_216\" style=\"top: 1712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de contratos com clientes\u2019. Esta altera\u00e7\u00e3o estabelece um requisito para os vendedores-locat\u00e1rios determinarem os \"pagamentos de </span><span class=\"S2EC4 S2AF6 S2 c9478zv\" id=\"tq_216\" style=\"top: 1727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o\" e \"pagamentos de loca\u00e7\u00e3o revistos\" de maneira a que estes n\u00e3o venham a reconhecer ganhos/(perdas) relativamente ao direito </span><span class=\"S2EC5 S2AF6 S2 c95yn0u\" id=\"tr_216\" style=\"top: 1743px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de uso que ret\u00eam. </span><span class=\"S2EC6 S2AF6 S2 c96rs7h\" id=\"ts_216\" style=\"top: 1770px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EC7 S2AF4 S2 c9798sw\" id=\"tt_216\" style=\"top: 1770px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Classifica\u00e7\u00e3o de passivos como correntes ou n\u00e3o correntes\u2019 </span><span class=\"S2EC8 S2AF6 S2 c980jwq\" id=\"tu_216\" style=\"top: 1770px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s </span><span class=\"S2EC9 S2AF6 S2 c99p5ze\" id=\"tv_216\" style=\"top: 1785px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 de janeiro de 2024). Esta altera\u00e7\u00e3o clarifica que os passivos s\u00e3o classificados como saldos correntes ou n\u00e3o correntes em fun\u00e7\u00e3o do </span><span class=\"S2ECA S2AF6 S2 c100kl83\" id=\"tw_216\" style=\"top: 1801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direito que uma entidade tem de diferir o seu pagamento para al\u00e9m de 12 meses ap\u00f3s a data de relato financeiro, e exige que o direito </span><span class=\"S2ECB S2AF6 S2 c101sccc\" id=\"tx_216\" style=\"top: 1816px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de diferir a liquida\u00e7\u00e3o deve ter subst\u00e2ncia e deve existir no final do per\u00edodo de relato. A classifica\u00e7\u00e3o de um passivo n\u00e3o \u00e9 afetada pela </span><span class=\"S2ECC S2AF6 S2 c102lwf6\" id=\"ty_216\" style=\"top: 1831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">probabilidade de que a entidade exer\u00e7a o seu direito de diferir a liquida\u00e7\u00e3o por pelo menos doze meses ap\u00f3s o per\u00edodo de relato. </span><span class=\"S2ECD S2AF6 S2 c103xvev\" id=\"tz_216\" style=\"top: 1859px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2ECE S2AF4 S2 c104p1aa\" id=\"t10_216\" style=\"top: 1859px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Passivos n\u00e3o correntes com </span><span class=\"S2ECF S2A51 S2 c105x6m4\" id=\"t11_216\" style=\"top: 1859px; left: 368px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S2ED0 S2AF4 S2 c106jv3g\" id=\"t12_216\" style=\"top: 1859px; left: 426px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2019 </span><span class=\"S2ED1 S2AF6 S2 c107q05b\" id=\"t13_216\" style=\"top: 1859px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024). </span><span class=\"S2ED2 S2AF6 S2 c108dkk9\" id=\"t14_216\" style=\"top: 1874px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta altera\u00e7\u00e3o clarifica que os </span><span class=\"S2ED3 S2EAB S2 c109rl8t\" id=\"t15_216\" style=\"top: 1874px; left: 261px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2ED4 S2AF6 S2 c11044qs\" id=\"t16_216\" style=\"top: 1874px; left: 319px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que uma entidade \u00e9 obrigada a cumprir na data ou em data anterior \u00e0 data de relato, afetam </span><span class=\"S2ED5 S2AF6 S2 c1115t6h\" id=\"t17_216\" style=\"top: 1889px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a classifica\u00e7\u00e3o de um passivo como corrente ou n\u00e3o corrente, mesmo que a sua verifica\u00e7\u00e3o pela entidade credora apenas ocorra ap\u00f3s a </span><span class=\"S2ED6 S2AF6 S2 c112gkwz\" id=\"t18_216\" style=\"top: 1905px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de relato (ex: quando o </span><span class=\"S2ED7 S2EAB S2 c113fdms\" id=\"t19_216\" style=\"top: 1905px; left: 251px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S2ED8 S2AF6 S2 c114j0jk\" id=\"t1a_216\" style=\"top: 1905px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 baseado na posi\u00e7\u00e3o da situa\u00e7\u00e3o financeira \u00e0 data de relato). Quando uma entidade classifica os </span><span class=\"S2ED9 S2AF6 S2 c115jjwb\" id=\"t1b_216\" style=\"top: 1920px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos resultantes de contratos de financiamento como n\u00e3o correntes e esses passivos est\u00e3o sujeitos a </span><span class=\"S2EDA S2EAB S2 c116df4c\" id=\"t1c_216\" style=\"top: 1920px; left: 659px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2EDB S2AF6 S2 c117bzu7\" id=\"t1d_216\" style=\"top: 1920px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 exigida a divulga\u00e7\u00e3o </span><span class=\"S2EDC S2AF6 S2 c118cm2r\" id=\"t1e_216\" style=\"top: 1935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o que permita aos investidores avaliar o risco de estes passivos tornarem-se reembols\u00e1veis no prazo de 12 meses. </span><span class=\"S2EDD S2AF6 S2 c119sbk5\" id=\"t1f_216\" style=\"top: 1963px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EDE S2AF4 S2 c120ale8\" id=\"t1g_216\" style=\"top: 1963px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es \u00e0 IAS 7 e IFRS 7, \u2018Acordos de financiamento de fornecedores\u2019 </span><span class=\"S2EDF S2AF6 S2 c121g24n\" id=\"t1h_216\" style=\"top: 1963px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de </span><span class=\"S2EE0 S2AF6 S2 c1225pw6\" id=\"t1i_216\" style=\"top: 1978px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">janeiro de 2024). Estas altera\u00e7\u00f5es ainda est\u00e3o sujeitas ao processo de endosso pela Uni\u00e3o Europeia e exigem que uma entidade efetue </span><span class=\"S2EE1 S2AF6 S2 c123hlf7\" id=\"t1j_216\" style=\"top: 1994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divulga\u00e7\u00f5es adicionais sobre os seus acordos de financiamento de fornecedores para permitir: a) a avalia\u00e7\u00e3o sobre a forma como os </span><span class=\"S2EE2 S2AF6 S2 c124i969\" id=\"t1k_216\" style=\"top: 2009px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordos de financiamento de fornecedores afetam os passivos e fluxos de caixa da entidade; e b) o entendimento do efeito dos acordos </span><span class=\"S2EE3 S2AF6 S2 c125ki45\" id=\"t1l_216\" style=\"top: 2024px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de financiamento de fornecedores sobre a exposi\u00e7\u00e3o de uma entidade ao risco de liquidez, e como a entidade seria afetada se os acordos </span><span class=\"S2EE4 S2AF6 S2 c126f16i\" id=\"t1m_216\" style=\"top: 2040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deixassem de estar dispon\u00edveis. Estes requisitos de divulga\u00e7\u00e3o adicionais complementam os requisitos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o j\u00e1 </span><span class=\"S2EE5 S2AF6 S2 c127a5w7\" id=\"t1n_216\" style=\"top: 2055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">existentes nas IFRS. </span><span class=\"S2EE6 S2AF6 S2 c12800y0\" id=\"t1o_216\" style=\"top: 2082px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EE7 S2AF4 S2 c129mxu2\" id=\"t1p_216\" style=\"top: 2082px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 21, \u2018Falta de permutabilidade\u2019 </span><span class=\"S2EE8 S2AF6 S2 c130kmyq\" id=\"t1q_216\" style=\"top: 2082px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2025). Esta </span><span class=\"S2EE9 S2AF6 S2 c131jhpp\" id=\"t1r_216\" style=\"top: 2098px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia e visa clarificar: i) as circunst\u00e2ncias em que se considera que </span><span class=\"S2EEA S2AF6 S2 c132lcw2\" id=\"t1s_216\" style=\"top: 2113px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma moeda \u00e9 pass\u00edvel de troca (permut\u00e1vel); ii) como deve ser determinada a taxa de c\u00e2mbio \u00e0 vista quando se verifica a falta de </span><span class=\"S2EEB S2AF6 S2 c1336ttx\" id=\"t1t_216\" style=\"top: 2128px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permutabilidade de uma moeda, por um per\u00edodo longo. A altera\u00e7\u00e3o \u00e0 IAS 21 exige tamb\u00e9m a divulga\u00e7\u00e3o de informa\u00e7\u00e3o que permita </span><span class=\"S2EEC S2AF6 S2 c134cg03\" id=\"t1u_216\" style=\"top: 2144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender como \u00e9 que a moeda que n\u00e3o pode ser trocada por outra moeda afeta, ou se espera que afete, o desempenho financeiro, </span><span class=\"S2EED S2AF6 S2 c135n9p2\" id=\"t1v_216\" style=\"top: 2159px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a posi\u00e7\u00e3o financeira e os fluxos de caixa da entidade, para al\u00e9m da taxa de c\u00e2mbio \u00e0 vista utilizada na data de relato e a forma como </span><span class=\"S2EEE S2AF6 S2 c1364s3f\" id=\"t1w_216\" style=\"top: 2174px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">foi determinada. </span><span class=\"S2EEF S2AF6 S2 c1376qzn\" id=\"t1x_216\" style=\"top: 2202px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EF0 S2AF4 S2 c138of8v\" id=\"t1y_216\" style=\"top: 2202px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 18, \u2018Apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras\u2019 </span><span class=\"S2EF1 S2AF6 S2 c139r1k2\" id=\"t1z_216\" style=\"top: 2202px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EF2 S2AF6 S2 c140eaei\" id=\"t20_216\" style=\"top: 2217px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2027). Esta norma ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia. A IFRS 18 constitui a resposta do IASB \u00e0 necessidade </span><span class=\"S2EF3 S2AF6 S2 c141jydq\" id=\"t21_216\" style=\"top: 2232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o mais compar\u00e1vel sobre o desempenho financeiro das entidades e substitui a IAS 1 - \u2018Apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es </span><span class=\"S2EF4 S2AF6 S2 c142hzjh\" id=\"t22_216\" style=\"top: 2248px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras\u2019. A nova norma vem exigir que as entidades reportem de forma mais consistente e transparente sobre o seu desempenho </span><span class=\"S2EF5 S2AF6 S2 c143d210\" id=\"t23_216\" style=\"top: 2263px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro, e introduz tr\u00eas conjuntos de novos requisitos: i) novas categorias e subtotais obrigat\u00f3rios na demonstra\u00e7\u00e3o dos resultados, </span><span class=\"S2EF6 S2AF6 S2 c1442lrh\" id=\"t24_216\" style=\"top: 2278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incluindo o \u201clucro operacional\u201d; ii) divulga\u00e7\u00e3o sobre as medidas de desempenho definidas pela Gest\u00e3o ('n\u00e3o-GAAP') numa \u00fanica nota \u00e0s </span><span class=\"S2EF7 S2AF6 S2 c1451v0o\" id=\"t25_216\" style=\"top: 2294px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras; e iii) orienta\u00e7\u00e3o melhorada sobre o agrupamento de informa\u00e7\u00f5es (agrega\u00e7\u00e3o e desagrega\u00e7\u00e3o) e divulga\u00e7\u00f5es </span><span class=\"S2EF8 S2AF6 S2 c146jdio\" id=\"t26_216\" style=\"top: 2309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sobre itens de \u201coutros\u201d. </span><span class=\"S2EF9 S2AF6 S2 c147o7nd\" id=\"t27_216\" style=\"top: 2336px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o se espera que alguma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, de aplica\u00e7\u00e3o n\u00e3o obrigat\u00f3ria neste exerc\u00edcio e n\u00e3o </span><span class=\"S2EFA S2AF6 S2 c148bzz7\" id=\"t28_216\" style=\"top: 2352px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aplicada antecipadamente, tenha impacto significativo nas demonstra\u00e7\u00f5es financeiras do Grupo. </span><span class=\"S2EFB S2AF6 S2 c149f4tj\" id=\"t29_216\" style=\"top: 2379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas da Novabase foram preparadas no pressuposto da continuidade das opera\u00e7\u00f5es, tomando por </span><span class=\"S2EFC S2AF6 S2 c150r126\" id=\"t2a_216\" style=\"top: 2395px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">base o princ\u00edpio do custo hist\u00f3rico exceto no que respeita aos 'Ativos financ. ao justo valor atrav\u00e9s de resultados' e 'Instrumentos </span><span class=\"S2EFD S2AF6 S2 c151jdby\" id=\"t2b_216\" style=\"top: 2410px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros derivados', que se encontram registados pelo seu justo valor (notas 9 e 15). </span><span class=\"S2EFE S2AF6 S2 c154l7yc\" id=\"t3_217\" style=\"top: 2718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras em conformidade com os princ\u00edpios contabil\u00edsticos geralmente aceites requer o uso de </span><span class=\"S2EFF S2AF6 S2 c155vsxo\" id=\"t4_217\" style=\"top: 2734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimativas e pressupostos que afetam as quantias reportadas de ativos e passivos, assim como os valores reportados do r\u00e9dito e das </span><span class=\"S2F00 S2AF6 S2 c1568qiu\" id=\"t5_217\" style=\"top: 2749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">despesas incorridos durante o per\u00edodo de relato. Apesar destas estimativas serem baseadas no melhor conhecimento da Gest\u00e3o em </span><span class=\"S2F01 S2AF6 S2 c157bijx\" id=\"t6_217\" style=\"top: 2764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rela\u00e7\u00e3o aos eventos e a\u00e7\u00f5es correntes, os resultados reais podem, em \u00faltima inst\u00e2ncia, diferir destas estimativas. As \u00e1reas que envolvem </span><span class=\"S2F02 S2AF6 S2 c158yluh\" id=\"t7_217\" style=\"top: 2780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um maior grau de julgamento ou complexidade, ou \u00e1reas em que pressupostos e estimativas sejam significativas para as demonstra\u00e7\u00f5es </span><span class=\"S2F03 S2AF6 S2 c15915wg\" id=\"t8_217\" style=\"top: 2795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras s\u00e3o apresentadas na nota 4. </span><span class=\"S2F04 S2AF6 S2 c160pz3r\" id=\"t9_217\" style=\"top: 2822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 convic\u00e7\u00e3o do Conselho de Administra\u00e7\u00e3o que as estimativas e pressupostos adotados n\u00e3o incorporam riscos significativos que possam </span><span class=\"S2F05 S2AF6 S2 c161hczk\" id=\"ta_217\" style=\"top: 2838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">causar, no decurso do pr\u00f3ximo exerc\u00edcio, ajustamentos materiais ao valor dos ativos e passivos. </span><span class=\"S2F06 S2EAB S2 c162i047\" id=\"tb_217\" style=\"top: 2871px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.2. </span><span class=\"S2F07 S2EAB S2 c1634zpk\" id=\"tc_217\" style=\"top: 2871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bases de consolida\u00e7\u00e3o </span><span class=\"S2F08 S2AF6 S2 c1644dgl\" id=\"td_217\" style=\"top: 2899px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas, com refer\u00eancia a 31 de dezembro de 2023, incluem os ativos, os passivos e os resultados das </span><span class=\"S2F09 S2AF6 S2 c165wq2o\" id=\"te_217\" style=\"top: 2914px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresas do Grupo, entendido como o conjunto da Novabase e das suas subsidi\u00e1rias, as quais s\u00e3o apresentadas na nota 6. </span><span class=\"S2F0A S2AF4 S2 c166vnqm\" id=\"tf_217\" style=\"top: 2942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Subsidi\u00e1rias </span><span class=\"S2F0B S2AF6 S2 c167iimr\" id=\"tg_217\" style=\"top: 2958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1rias s\u00e3o todas as entidades (entidades estruturadas inclu\u00eddas) sobre as quais o Grupo tem o poder de gerir as atividades </span><span class=\"S2F0C S2AF6 S2 c168yqx2\" id=\"th_217\" style=\"top: 2973px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes, estando exposto a, ou tendo direitos sobre, retornos vari\u00e1veis do seu envolvimento com essas entidades, e tem a capacidade </span><span class=\"S2F0D S2AF6 S2 c169pocg\" id=\"ti_217\" style=\"top: 2988px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de afetar esses retornos atrav\u00e9s do poder sobre as mesmas, geralmente acompanhado de uma quota-parte de mais do que 50% dos </span><span class=\"S2F0E S2AF6 S2 c1702ns1\" id=\"tj_217\" style=\"top: 3004px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direitos de voto. A exist\u00eancia e o efeito de direitos de voto potenciais que presentemente s\u00e3o aplic\u00e1veis ou convert\u00edveis s\u00e3o considerados </span><span class=\"S2F0F S2AF6 S2 c171s9g4\" id=\"tk_217\" style=\"top: 3019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando se avalia se o Grupo controla uma entidade. As subsidi\u00e1rias s\u00e3o inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, desde a data em </span><span class=\"S2F10 S2AF6 S2 c172f5gk\" id=\"tl_217\" style=\"top: 3034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o controlo \u00e9 transferido para o Grupo. As mesmas s\u00e3o exclu\u00eddas da consolida\u00e7\u00e3o na data em que o controlo termina. </span><span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span><span class=\"S2F2D S2EAB S2 c201h840\" id=\"t1e_217\" style=\"top: 3583px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.3. </span><span class=\"S2F2E S2EAB S2 c202z9ar\" id=\"t1f_217\" style=\"top: 3583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o por segmentos </span><span class=\"S2F2F S2AF6 S2 c203qggj\" id=\"t1g_217\" style=\"top: 3611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os segmentos operacionais s\u00e3o apresentados de forma consistente com a estrutura de relato apresentada \u00e0 Gest\u00e3o. </span><span class=\"S2F30 S2AF6 S2 c204v3eb\" id=\"t1h_217\" style=\"top: 3638px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um segmento operacional \u00e9 uma componente ou conjunto de componentes agregados do Grupo que desenvolvem uma atividade que </span><span class=\"S2F31 S2AF6 S2 c2053h1s\" id=\"t1i_217\" style=\"top: 3653px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obt\u00e9m r\u00e9ditos e incorre em gastos, os seus resultados s\u00e3o revistos e acompanhados pela Gest\u00e3o e para o qual existe informa\u00e7\u00e3o financeira </span><span class=\"S2F32 S2AF6 S2 c2065olj\" id=\"t1j_217\" style=\"top: 3669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">distinta. </span><span class=\"S2F33 S2AF6 S2 c207szv2\" id=\"t1k_217\" style=\"top: 3696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase efetua o acompanhamento do desempenho das suas opera\u00e7\u00f5es de acordo com as principais linhas orientadoras do plano </span><span class=\"S2F34 S2AF6 S2 c208uf9b\" id=\"t1l_217\" style=\"top: 3712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrat\u00e9gico para o horizonte 2019-2023, comunicado ao mercado em julho de 2019, com base no qual identificou os seguintes segmentos </span><span class=\"S2F35 S2AF6 S2 c209iie0\" id=\"t1m_217\" style=\"top: 3727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacionais relat\u00e1veis: o Next-Gen, segmento de aposta da Novabase, que tem a ambi\u00e7\u00e3o de se tornar uma \u201cNext-Gen IT Services </span><span class=\"S2F36 S2AF6 S2 c2109z6f\" id=\"t1n_217\" style=\"top: 3742px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Company\u201d, e o Value Portfolio, segmento que tem como objetivo gerar os fundos necess\u00e1rios para financiar o crescimento e a </span><span class=\"S2F37 S2AF6 S2 c2116m2i\" id=\"t1o_217\" style=\"top: 3758px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transforma\u00e7\u00e3o do Next-Gen, n\u00e3o tendo agregado segmentos operacionais. </span><span class=\"S2F38 S2AF6 S2 c214u9f2\" id=\"t3_218\" style=\"top: 4018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a identifica\u00e7\u00e3o dos segmentos relat\u00e1veis da Novabase, incluindo a base de organiza\u00e7\u00e3o, atividades desenvolvidas por cada </span><span class=\"S2F39 S2AF6 S2 c215yoa7\" id=\"t4_218\" style=\"top: 4034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">segmento, bem como o tipo de servi\u00e7os ou produtos a partir dos quais a cada segmento relat\u00e1vel obt\u00e9m os seus r\u00e9ditos, s\u00e3o apresentados </span><span class=\"S2F3A S2AF6 S2 c2162dcy\" id=\"t5_218\" style=\"top: 4049px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na nota 5. </span><span class=\"S2F3B S2EAB S2 c217ahjf\" id=\"t6_218\" style=\"top: 4083px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.4. </span><span class=\"S2F3C S2EAB S2 c218uxre\" id=\"t7_218\" style=\"top: 4083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es em moedas estrangeiras </span><span class=\"S2F3D S2AF4 S2 c2192qbz\" id=\"t8_218\" style=\"top: 4110px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Moeda funcional e de relato </span><span class=\"S2F3E S2AF6 S2 c220jftn\" id=\"t9_218\" style=\"top: 4126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os itens inclu\u00eddos nas demonstra\u00e7\u00f5es financeiras de cada empresa do Grupo, s\u00e3o mensurados usando a moeda do principal ambiente </span><span class=\"S2F3F S2AF6 S2 c221alcv\" id=\"ta_218\" style=\"top: 4142px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">econ\u00f3mico no qual a empresa funciona (moeda funcional). O Euro \u00e9 a moeda funcional e de relato da Empresa-M\u00e3e. </span><span class=\"S2F40 S2AF6 S2 c2226z0a\" id=\"tb_218\" style=\"top: 4169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As subsidi\u00e1rias inclu\u00eddas na consolida\u00e7\u00e3o que t\u00eam moeda funcional diferente da moeda de relato do Grupo s\u00e3o as que operam em Angola </span><span class=\"S2F41 S2AF6 S2 c223jm96\" id=\"tc_218\" style=\"top: 4184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e Reino Unido, conforme se pode ver na tabela inclu\u00edda na nota 6. </span><span class=\"S2F42 S2AF4 S2 c2240lvm\" id=\"td_218\" style=\"top: 4212px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es e saldos </span><span class=\"S2F43 S2AF6 S2 c22575lf\" id=\"te_218\" style=\"top: 4228px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es em moeda estrangeira s\u00e3o convertidas para a moeda funcional utilizando as taxas de c\u00e2mbio prevalecentes \u00e0 data da </span><span class=\"S2F44 S2AF6 S2 c2261nnn\" id=\"tf_218\" style=\"top: 4244px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o. Os ganhos e as perdas cambiais resultantes da liquida\u00e7\u00e3o destas transa\u00e7\u00f5es e da convers\u00e3o na data de relato dos ativos e </span><span class=\"S2F45 S2AF6 S2 c227dqw4\" id=\"tg_218\" style=\"top: 4259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos monet\u00e1rios denominados em moeda estrangeira s\u00e3o reconhecidos em resultados do exerc\u00edcio. </span><span class=\"S2F46 S2AF6 S2 c228pht2\" id=\"th_218\" style=\"top: 4286px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio em ativos financeiros n\u00e3o monet\u00e1rios que constituem instrumentos de capital mensurados ao justo valor s\u00e3o </span><span class=\"S2F47 S2AF6 S2 c229hqiu\" id=\"ti_218\" style=\"top: 4302px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas no resultado do per\u00edodo e relatadas na demonstra\u00e7\u00e3o dos resultados como parte de um ganho ou perda da flutua\u00e7\u00e3o de justo </span><span class=\"S2F48 S2AF6 S2 c230somz\" id=\"tj_218\" style=\"top: 4317px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor. As diferen\u00e7as de c\u00e2mbio em itens monet\u00e1rios s\u00e3o inclu\u00eddas em outro rendimento integral e relatadas na demonstra\u00e7\u00e3o do </span><span class=\"S2F49 S2AF6 S2 c2317f73\" id=\"tk_218\" style=\"top: 4332px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento integral. </span><span class=\"S2F4A S2AF6 S2 c232zkwc\" id=\"tl_218\" style=\"top: 4360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As principais cota\u00e7\u00f5es utilizadas \u00e0 data de relato foram as seguintes: </span><span class=\"S2F4B S2AF4 S2 c233k9cx\" id=\"tm_218\" style=\"top: 4389px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxas de c\u00e2mbio de refer\u00eancia do Euro </span><span class=\"S2F4C S2AF4 S2 c234ake5\" id=\"tn_218\" style=\"top: 4406px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(x de moeda estrangeira por 1 Euro) </span><span class=\"S2F4D S2AF4 S2 c235il4l\" id=\"to_218\" style=\"top: 4391px; left: 472px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa em </span><span class=\"S2F4E S2AF4 S2 c2366v1a\" id=\"tp_218\" style=\"top: 4391px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S2F4F S2AF4 S2 c23737d6\" id=\"tq_218\" style=\"top: 4408px; left: 417px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S2F50 S2AF4 S2 c2382wgc\" id=\"tr_218\" style=\"top: 4408px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S2F51 S2AF4 S2 c239nhqf\" id=\"ts_218\" style=\"top: 4408px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 </span><span class=\"S2F52 S2AF4 S2 c240as03\" id=\"tt_218\" style=\"top: 4408px; left: 750px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2022 </span><span class=\"S2F53 S2AF6 S2 c2419vbj\" id=\"tu_218\" style=\"top: 4430px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F54 S2AF6 S2 c242f83o\" id=\"tv_218\" style=\"top: 4430px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza de Angola (AOA) </span><span class=\"S2F55 S2AF6 S2 c24380pp\" id=\"tw_218\" style=\"top: 4430px; left: 436px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">942,9324 </span><span class=\"S2F56 S2AF6 S2 c244ujnq\" id=\"tx_218\" style=\"top: 4430px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">548,1427 </span><span class=\"S2F57 S2AF6 S2 c245v6wo\" id=\"ty_218\" style=\"top: 4430px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">712,5121 </span><span class=\"S2F58 S2AF6 S2 c2460yd7\" id=\"tz_218\" style=\"top: 4430px; left: 758px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">400,0302 </span><span class=\"S2F59 S2AF6 S2 c2475s6m\" id=\"t10_218\" style=\"top: 4448px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F5A S2AF6 S2 c2489gpq\" id=\"t11_218\" style=\"top: 4448px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar dos Estados Unidos da Am\u00e9rica (USD) </span><span class=\"S2F5B S2AF6 S2 c2493mox\" id=\"t12_218\" style=\"top: 4448px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,1050 </span><span class=\"S2F5C S2AF6 S2 c250wd9n\" id=\"t13_218\" style=\"top: 4448px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0666 </span><span class=\"S2F5D S2AF6 S2 c2513c18\" id=\"t14_218\" style=\"top: 4448px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0787 </span><span class=\"S2F5E S2AF6 S2 c252c9ss\" id=\"t15_218\" style=\"top: 4448px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0574 </span><span class=\"S2F5F S2AF6 S2 c253kcok\" id=\"t16_218\" style=\"top: 4465px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F60 S2AF6 S2 c2546r5w\" id=\"t17_218\" style=\"top: 4465px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra Esterlina do Reino Unido (GBP) </span><span class=\"S2F61 S2AF6 S2 c255cnrb\" id=\"t18_218\" style=\"top: 4465px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8691 </span><span class=\"S2F62 S2AF6 S2 c2566r8v\" id=\"t19_218\" style=\"top: 4465px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8869 </span><span class=\"S2F63 S2AF6 S2 c257v5k7\" id=\"t1a_218\" style=\"top: 4465px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8743 </span><span class=\"S2F64 S2AF6 S2 c258nsqs\" id=\"t1b_218\" style=\"top: 4465px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8483 </span><span class=\"S2F65 S2AF6 S2 c2595c8m\" id=\"t1c_218\" style=\"top: 4494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com exce\u00e7\u00e3o do AOA, todas as taxas de c\u00e2mbio utilizadas s\u00e3o o c\u00e2mbio oficial do EUR a 31.12.23 publicado no site do Banco de Portugal. </span><span class=\"S2F66 S2AF6 S2 c2603qr5\" id=\"t1d_218\" style=\"top: 4510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente ao AOA, foi usado o c\u00e2mbio mais aproximado da realidade caso as transa\u00e7\u00f5es fossem liquidadas na data de reporte, </span><span class=\"S2F67 S2AF6 S2 c261gbve\" id=\"t1e_218\" style=\"top: 4525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme previsto na IAS 21.26. Para informa\u00e7\u00e3o sobre as varia\u00e7\u00f5es mais relevantes observadas ap\u00f3s a data de relato nas taxas de c\u00e2mbio </span><span class=\"S2F68 S2AF6 S2 c262snc9\" id=\"t1f_218\" style=\"top: 4540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a que o Grupo tem maior exposi\u00e7\u00e3o, ver nota 3 a). </span><span class=\"S2F69 S2AF4 S2 c263dppz\" id=\"t1g_218\" style=\"top: 4568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Empresas do grupo </span><span class=\"S2F6A S2AF6 S2 c264uzos\" id=\"t1h_218\" style=\"top: 4584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os resultados e a posi\u00e7\u00e3o financeira de todas as entidades do Grupo que t\u00eam uma moeda funcional diferente da moeda de relato e que </span><span class=\"S2F6B S2AF6 S2 c2651biv\" id=\"t1i_218\" style=\"top: 4599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o \u00e9 a moeda de uma economia hiperinflacion\u00e1ria, s\u00e3o transpostos para a moeda de relato como se segue: </span><span class=\"S2F6C S2AF6 S2 c2667wlg\" id=\"t1j_218\" style=\"top: 4627px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) ativos e passivos \u00e0 data de relato s\u00e3o transpostos \u00e0 taxa de c\u00e2mbio de fecho em vigor na data de relato; </span><span class=\"S2F6D S2AF6 S2 c267vgdu\" id=\"t1k_218\" style=\"top: 4642px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) proveitos e custos em resultados s\u00e3o transpostos \u00e0s taxas de c\u00e2mbio m\u00e9dias ponderadas (exceto se essa m\u00e9dia n\u00e3o for uma </span><span class=\"S2F6E S2AF6 S2 c268pgd2\" id=\"t1l_218\" style=\"top: 4658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aproxima\u00e7\u00e3o razo\u00e1vel do efeito cumulativo das taxas prevalecentes nas datas de transa\u00e7\u00e3o, nesse caso os rendimentos e gastos s\u00e3o </span><span class=\"S2F6F S2AF6 S2 c269puet\" id=\"t1m_218\" style=\"top: 4673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transpostos \u00e0s datas de transa\u00e7\u00e3o); e </span><span class=\"S2F70 S2AF6 S2 c270ios6\" id=\"t1n_218\" style=\"top: 4688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) as diferen\u00e7as cambiais reconhecidas s\u00e3o apresentadas na demonstra\u00e7\u00e3o do rendimento integral. </span><span class=\"S2F71 S2AF6 S2 c271unv6\" id=\"t1o_218\" style=\"top: 4716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se a entidade operar numa economia hiperinflacion\u00e1ria, antes de se efetuar a transposi\u00e7\u00e3o da moeda funcional para a moeda de relato </span><span class=\"S2F72 S2AF6 S2 c272wqkr\" id=\"t1p_218\" style=\"top: 4731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme acima descrito, os valores relativos aos ativos, passivos, capital pr\u00f3prio, rendimentos e gastos dessa entidade devem ser, </span><span class=\"S2F73 S2AF6 S2 c273r4pu\" id=\"t1q_218\" style=\"top: 4746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeiramente, atualizados monetariamente, com base num \u00edndice geral de pre\u00e7os que reflita as altera\u00e7\u00f5es no poder geral de compra </span><span class=\"S2F74 S2AF6 S2 c2747j8f\" id=\"t1r_218\" style=\"top: 4762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da moeda do pa\u00eds no qual as opera\u00e7\u00f5es s\u00e3o geradas. </span><span class=\"S2F75 S2AF6 S2 c275osdz\" id=\"t1s_218\" style=\"top: 4789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo avalia anualmente se alguma das economias dos pa\u00edses emergentes onde tem subsidi\u00e1rias cumpre os principais crit\u00e9rios para </span><span class=\"S2F76 S2AF6 S2 c276pr7y\" id=\"t1t_218\" style=\"top: 4804px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser considerada hiperinflacion\u00e1ria, no \u00e2mbito da IAS 29 \u2013 \u2018Relato financeiro em economias hiperinflacion\u00e1rias\u2019. </span><span class=\"S2F77 S2AF6 S2 c277yak8\" id=\"t1u_218\" style=\"top: 4832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a Novabase procedeu \u00e0 reavalia\u00e7\u00e3o das economias onde opera no \u00e2mbito desta norma, com especial aten\u00e7\u00e3o \u00e0 economia </span><span class=\"S2F78 S2AF6 S2 c278ho3j\" id=\"t1v_218\" style=\"top: 4847px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">angolana que teve uma infla\u00e7\u00e3o de 20,0% no ano e uma infla\u00e7\u00e3o acumulada nos \u00faltimos tr\u00eas anos em torno dos 73,4%, e concluiu que </span><span class=\"S2F79 S2AF6 S2 c279s0jg\" id=\"t1w_218\" style=\"top: 4863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o estavam reunidas as condi\u00e7\u00f5es necess\u00e1rias para nenhuma dessas economias ser considerada uma economia hiperinflacion\u00e1ria </span><span class=\"S2F7A S2AF6 S2 c28077re\" id=\"t1x_218\" style=\"top: 4878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(recorda-se que Angola foi qualificada como economia hiperinflacion\u00e1ria nos anos de 2017 e 2018, tendo em 2019 deixado de cumprir os </span><span class=\"S2F7B S2AF6 S2 c281g072\" id=\"t1y_218\" style=\"top: 4893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">crit\u00e9rios, pelo que o Grupo cessou a aplica\u00e7\u00e3o da IAS 29 nas contas da sua subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. para o </span><span class=\"S2F7C S2AF6 S2 c282yuep\" id=\"t1z_218\" style=\"top: 4909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio que terminou a 31 de dezembro de 2019). </span><span class=\"S2F7D S2AF6 S2 c283o809\" id=\"t20_218\" style=\"top: 4936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos entre empresas do Grupo e ganhos ou perdas cambiais relacionados s\u00e3o eliminados na consolida\u00e7\u00e3o. No entanto, quando </span><span class=\"S2F7E S2AF6 S2 c284xw6r\" id=\"t21_218\" style=\"top: 4951px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o empr\u00e9stimo \u00e9 entre empresas do Grupo que t\u00eam moedas funcionais diferentes, o ganho ou perda cambial n\u00e3o pode ser eliminado por </span><span class=\"S2F7F S2AF6 S2 c285e4kt\" id=\"t22_218\" style=\"top: 4966px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">completo e \u00e9 reconhecido no resultado consolidado, a menos que a liquida\u00e7\u00e3o do empr\u00e9stimo n\u00e3o esteja planeada nem seja prov\u00e1vel </span><span class=\"S2F80 S2AF6 S2 c286br3y\" id=\"t23_218\" style=\"top: 4982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que ocorra num futuro previs\u00edvel (\u201cforeseeable future\u201d) e, portanto, \u00e9 em subst\u00e2ncia uma extens\u00e3o do investimento l\u00edquido numa </span><span class=\"S2F81 S2AF6 S2 c287hu38\" id=\"t24_218\" style=\"top: 4997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00e3o estrangeira. </span><span class=\"S2F82 S2AF6 S2 c288lff4\" id=\"t25_218\" style=\"top: 5025px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nesse caso, as diferen\u00e7as cambiais - sejam elas provenientes da transposi\u00e7\u00e3o de investimentos l\u00edquidos em opera\u00e7\u00f5es estrangeiras (i.e., </span><span class=\"S2F83 S2AF6 S2 c289kf5i\" id=\"t26_218\" style=\"top: 5040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da convers\u00e3o de itens monet\u00e1rios a taxas diferentes daquelas a que foram convertidos no reconhecimento inicial ou em demonstra\u00e7\u00f5es </span><span class=\"S2F84 S2AF6 S2 c290tcnr\" id=\"t27_218\" style=\"top: 5055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras anteriores) ou do reembolso antecipado de itens monet\u00e1rios que fa\u00e7am parte do investimento l\u00edquido numa entidade </span><span class=\"S2F85 S2AF6 S2 c291cx7b\" id=\"t28_218\" style=\"top: 5071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrangeira - s\u00e3o reconhecidas em outro rendimento integral, na rubrica \u2018Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras\u2019, permanecendo </span><span class=\"S2F86 S2AF6 S2 c29215vl\" id=\"t29_218\" style=\"top: 5086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em reservas at\u00e9 \u00e0 venda ou liquida\u00e7\u00e3o de tais entidades estrangeiras. </span><span class=\"S2F87 S2AF6 S2 c2951nmc\" id=\"t3_219\" style=\"top: 5318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A partir do momento em que se deixe de verificar os crit\u00e9rios para a continuidade da classifica\u00e7\u00e3o do valor a receber (em parte ou todo) </span><span class=\"S2F88 S2AF6 S2 c296m1au\" id=\"t4_219\" style=\"top: 5334px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como extens\u00e3o l\u00edquida ao investimento (\"ELI\"), os ganhos e perdas cambiais futuros com ele relacionados passam a ser registados em </span><span class=\"S2F89 S2AF6 S2 c297529d\" id=\"t5_219\" style=\"top: 5349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados, sendo que os ganhos e perdas hist\u00f3ricos registados at\u00e9 esse momento n\u00e3o s\u00e3o reclassificados para resultados. </span><span class=\"S2F8A S2AF6 S2 c298bkxk\" id=\"t6_219\" style=\"top: 5376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma entidade estrangeira \u00e9 vendida ou liquidada ou substantivamente liquidada, as diferen\u00e7as de c\u00e2mbio acumuladas s\u00e3o </span><span class=\"S2F8B S2AF6 S2 c299d6wa\" id=\"t7_219\" style=\"top: 5392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados como parte do ganho ou perda na venda. Na aliena\u00e7\u00e3o parcial de uma subsidi\u00e1ria sem perda de controlo, a </span><span class=\"S2F8C S2AF6 S2 c300dftr\" id=\"t8_219\" style=\"top: 5407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parcela correspondente das diferen\u00e7as de c\u00e2mbio acumuladas \u00e9 reclassificada para interesses que n\u00e3o controlam, dentro dos capitais </span><span class=\"S2F8D S2AF6 S2 c301t6sg\" id=\"t9_219\" style=\"top: 5422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prios. </span><span class=\"S2F8E S2EAB S2 c302yqp5\" id=\"ta_219\" style=\"top: 5456px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.5. </span><span class=\"S2F8F S2EAB S2 c303kd9y\" id=\"tb_219\" style=\"top: 5456px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis </span><span class=\"S2F90 S2AF6 S2 c304ec68\" id=\"tc_219\" style=\"top: 5483px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os ativos fixos tang\u00edveis compreendem ativos pr\u00f3prios e ativos sob direito de uso (ver tamb\u00e9m nota 2.20.). </span><span class=\"S2F91 S2AF6 S2 c305edty\" id=\"td_219\" style=\"top: 5511px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos fixos tang\u00edveis s\u00e3o compostos essencialmente por edif\u00edcios e outras constru\u00e7\u00f5es, equipamento b\u00e1sico e de transporte. </span><span class=\"S2F92 S2AF6 S2 c306g75k\" id=\"te_219\" style=\"top: 5538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As deprecia\u00e7\u00f5es s\u00e3o calculadas pelo m\u00e9todo das quotas constantes, durante as vidas \u00fateis estimadas como se segue: </span><span class=\"S2F93 S2AF6 S2 c3079juo\" id=\"tf_219\" style=\"top: 5566px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba de anos </span><span class=\"S2F94 S2AF6 S2 c308o9jm\" id=\"tg_219\" style=\"top: 5588px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F95 S2AF6 S2 c309dut5\" id=\"th_219\" style=\"top: 5588px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S2F96 S2AF6 S2 c310z3t1\" id=\"ti_219\" style=\"top: 5588px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 50 </span><span class=\"S2F97 S2AF6 S2 c311ggll\" id=\"tj_219\" style=\"top: 5606px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F98 S2AF6 S2 c312mxci\" id=\"tk_219\" style=\"top: 5606px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S2F99 S2AF6 S2 c313dsn7\" id=\"tl_219\" style=\"top: 5606px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 4 </span><span class=\"S2F9A S2AF6 S2 c314jewt\" id=\"tm_219\" style=\"top: 5623px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9B S2AF6 S2 c3150ym2\" id=\"tn_219\" style=\"top: 5623px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S2F9C S2AF6 S2 c316z46u\" id=\"to_219\" style=\"top: 5623px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2F9D S2AF6 S2 c317czyq\" id=\"tp_219\" style=\"top: 5640px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9E S2AF6 S2 c3181fok\" id=\"tq_219\" style=\"top: 5640px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ferramentas e utens\u00edlios </span><span class=\"S2F9F S2AF6 S2 c319dgtx\" id=\"tr_219\" style=\"top: 5640px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2FA0 S2AF6 S2 c3205b5f\" id=\"ts_219\" style=\"top: 5658px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2FA1 S2AF6 S2 c321iv5p\" id=\"tt_219\" style=\"top: 5658px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S2FA2 S2AF6 S2 c322009j\" id=\"tu_219\" style=\"top: 5658px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 10 </span><span class=\"S2FA3 S2AF6 S2 c3232p7d\" id=\"tv_219\" style=\"top: 5687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a quantia registada de um ativo \u00e9 superior ao seu valor recuper\u00e1vel, esta \u00e9 ajustada para o seu valor recuper\u00e1vel. </span><span class=\"S2FA4 S2EAB S2 c324iaw2\" id=\"tw_219\" style=\"top: 5721px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.6. </span><span class=\"S2FA5 S2EAB S2 c325o5r6\" id=\"tx_219\" style=\"top: 5721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S2FA6 S2AF4 S2 c326tuqg\" id=\"ty_219\" style=\"top: 5748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Goodwill </span><span class=\"S2FA7 S2AF6 S2 c3278fky\" id=\"tz_219\" style=\"top: 5765px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill representa o excesso do custo de aquisi\u00e7\u00e3o sobre o justo valor da quota-parte do Grupo nos ativos l\u00edquidos identificados da </span><span class=\"S2FA8 S2AF6 S2 c328p58b\" id=\"t10_219\" style=\"top: 5780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1ria na data de aquisi\u00e7\u00e3o. O goodwill apurado nas aquisi\u00e7\u00f5es de subsidi\u00e1rias \u00e9 inclu\u00eddo na rubrica de 'Ativos intang\u00edveis'. </span><span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span><span class=\"S2FBE S2AF4 S2 c350uekj\" id=\"t1m_219\" style=\"top: 6203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Propriedade industrial e outros direitos </span><span class=\"S2FBF S2AF6 S2 c3512wm6\" id=\"t1n_219\" style=\"top: 6219px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o. A rubrica de propriedade industrial e outros direitos tem uma vida \u00fatil </span><span class=\"S2FC0 S2AF6 S2 c352xblo\" id=\"t1o_219\" style=\"top: 6235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">definida e \u00e9 contabilizada ao custo deduzido de amortiza\u00e7\u00f5es acumuladas por um per\u00edodo entre 3 e 10 anos. As amortiza\u00e7\u00f5es s\u00e3o </span><span class=\"S2FC1 S2AF6 S2 c353wjxu\" id=\"t1p_219\" style=\"top: 6250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculadas usando o m\u00e9todo das quotas constantes para alocar o custo da propriedade industrial e outros direitos \u00e0s suas vidas \u00fateis </span><span class=\"S2FC2 S2AF6 S2 c354n9pz\" id=\"t1q_219\" style=\"top: 6265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimadas. </span><span class=\"S2FC3 S2AF4 S2 c355vi8f\" id=\"t1r_219\" style=\"top: 6293px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) Imobiliza\u00e7\u00f5es em curso </span><span class=\"S2FC4 S2AF6 S2 c356eta2\" id=\"t1s_219\" style=\"top: 6309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trata-se, essencialmente, de ativos intang\u00edveis relativos a projetos de desenvolvimento interno de software. </span><span class=\"S2FC5 S2EAB S2 c357wy5o\" id=\"t1t_219\" style=\"top: 6343px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.7. </span><span class=\"S2FC6 S2EAB S2 c3581tw3\" id=\"t1u_219\" style=\"top: 6343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos financeiros </span><span class=\"S2FC7 S2AF6 S2 c359zsoz\" id=\"t1v_219\" style=\"top: 6370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o reconhecidos na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira consolidada na data de negocia\u00e7\u00e3o ou contrata\u00e7\u00e3o. </span><span class=\"S2FC8 S2AF6 S2 c362zrld\" id=\"t3_220\" style=\"top: 6618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No momento inicial, com exce\u00e7\u00e3o das contas a receber comerciais, os ativos financeiros s\u00e3o reconhecidos pelo justo valor acrescido de </span><span class=\"S2FC9 S2AF6 S2 c363bpc2\" id=\"t4_220\" style=\"top: 6634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de transa\u00e7\u00e3o diretamente atribu\u00edveis, exceto para os ativos ao justo valor atrav\u00e9s de resultados em que os custos de transa\u00e7\u00e3o </span><span class=\"S2FCA S2AF6 S2 c364f4lx\" id=\"t5_220\" style=\"top: 6649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o imediatamente reconhecidos em resultados. A mensura\u00e7\u00e3o subsequente depende da categoria em que o instrumento financeiro se </span><span class=\"S2FCB S2AF6 S2 c365s2s9\" id=\"t6_220\" style=\"top: 6664px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">insere, N\u00edvel 1, N\u00edvel 2 ou N\u00edvel 3, os quais se encontram descritos na nota 39. </span><span class=\"S2FCC S2AF6 S2 c366kacq\" id=\"t7_220\" style=\"top: 6692px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 determinado com base nos pre\u00e7os de um mercado ativo, ou em m\u00e9todos e t\u00e9cnicas de avalia\u00e7\u00e3o (quando n\u00e3o h\u00e1 um </span><span class=\"S2FCD S2AF6 S2 c367b86s\" id=\"t8_220\" style=\"top: 6707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado ativo). Um mercado \u00e9 considerado ativo, e portanto l\u00edquido, se transaciona de uma forma regular. </span><span class=\"S2FCE S2AF6 S2 c3687h2k\" id=\"t9_220\" style=\"top: 6735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber comerciais s\u00e3o reconhecidas, no momento inicial, pelo pre\u00e7o de transa\u00e7\u00e3o conforme definido pela IFRS 15. </span><span class=\"S2FCF S2AF6 S2 c36949r1\" id=\"ta_220\" style=\"top: 6762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o desreconhecidos quando i) expiram os direitos contratuais do Grupo ao recebimento dos seus fluxos de caixa, </span><span class=\"S2FD0 S2AF6 S2 c370iv81\" id=\"tb_220\" style=\"top: 6777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ii) o Grupo tenha transferido substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o, ou iii) o Grupo tenha transferido </span><span class=\"S2FD1 S2AF6 S2 c371oxwo\" id=\"tc_220\" style=\"top: 6793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o controlo sobre os ativos, n\u00e3o obstante retenha parte mas n\u00e3o substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o. </span><span class=\"S2FD2 S2AF6 S2 c372dngi\" id=\"td_220\" style=\"top: 6820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase classifica os seus ativos financeiros nas seguintes categorias: (i) ativos financeiros mensurados ao custo amortizado, (ii) ativos </span><span class=\"S2FD3 S2AF6 S2 c373s3pm\" id=\"te_220\" style=\"top: 6836px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros ao justo valor atrav\u00e9s de outro rendimento integral, e (iii) ativos financeiros ao justo valor atrav\u00e9s de resultados. A sua </span><span class=\"S2FD4 S2AF6 S2 c374n6gt\" id=\"tf_220\" style=\"top: 6851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classifica\u00e7\u00e3o depende do modelo de neg\u00f3cio da entidade para gerir os ativos financeiros (\"business model test\") e das caracter\u00edsticas </span><span class=\"S2FD5 S2AF6 S2 c375ae61\" id=\"tg_220\" style=\"top: 6866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratuais em termos de fluxos de caixa do ativo financeiro (\"SPPI test\"). </span><span class=\"S2FD6 S2AF6 S2 c3761s8c\" id=\"th_220\" style=\"top: 6894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determina a classifica\u00e7\u00e3o dos seus investimentos \u00e0 data de aquisi\u00e7\u00e3o e reavalia essa classifica\u00e7\u00e3o em cada data de relato. No </span><span class=\"S2FD7 S2AF6 S2 c377bgf9\" id=\"ti_220\" style=\"top: 6909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que respeita a altera\u00e7\u00f5es da mensura\u00e7\u00e3o pelo justo valor de per\u00edodo para per\u00edodo, o Grupo considera se os inputs dos modelos utilizados </span><span class=\"S2FD8 S2AF6 S2 c378r6p2\" id=\"tj_220\" style=\"top: 6924px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao instrumento financeiro </span><span class=\"S2FD9 S2AF6 S2 c379uzkd\" id=\"tk_220\" style=\"top: 6940px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para N\u00edvel 2. </span><span class=\"S2FDA S2AF6 S2 c380gise\" id=\"tl_220\" style=\"top: 6967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros do Grupo est\u00e3o, na sua maioria, classificados na categoria de 'Ativos financeiros mensurados ao custo amortizado' </span><span class=\"S2FDB S2AF6 S2 c381owup\" id=\"tm_220\" style=\"top: 6982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e incluem clientes e outras contas a receber, outros ativos, acr\u00e9scimos de proveitos e caixa e seus equivalentes. Estas rubricas s\u00e3o </span><span class=\"S2FDC S2AF6 S2 c382p92y\" id=\"tn_220\" style=\"top: 6998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira no ativo corrente, exceto para saldos com maturidades de mais de 12 meses da data de </span><span class=\"S2FDD S2AF6 S2 c383trf5\" id=\"to_220\" style=\"top: 7013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato que s\u00e3o classificados como ativos n\u00e3o correntes. </span><span class=\"S2FDE S2AF6 S2 c384btso\" id=\"tp_220\" style=\"top: 7041px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem ainda ativos financeiros classificados ao justo valor atrav\u00e9s de resultados, como s\u00e3o os instrumentos financeiros derivados </span><span class=\"S2FDF S2AF6 S2 c385lc1w\" id=\"tq_220\" style=\"top: 7056px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e algumas participa\u00e7\u00f5es em sociedades detidas essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, NB Capital Inova\u00e7\u00e3o e </span><span class=\"S2FE0 S2AF6 S2 c386s4k4\" id=\"tr_220\" style=\"top: 7071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o e NB Capital +Inova\u00e7\u00e3o. Nesta categoria, o justo valor \u00e9 calculado atrav\u00e9s do m\u00e9todo de fluxos de caixa descontados, </span><span class=\"S2FE1 S2AF6 S2 c387atnh\" id=\"ts_220\" style=\"top: 7086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exceto nos casos em que o justo valor \u00e9 observ\u00e1vel no mercado, sendo as varia\u00e7\u00f5es de justo valor entre exerc\u00edcios inclu\u00eddas em resultados </span><span class=\"S2FE2 S2AF6 S2 c388yq6u\" id=\"tt_220\" style=\"top: 7102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo em que ocorrem. </span><span class=\"S2FE3 S2AF6 S2 c389ghuo\" id=\"tu_220\" style=\"top: 7129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros s\u00e3o classificados de acordo com a subst\u00e2ncia contratual, independentemente da sua forma legal. S\u00e3o </span><span class=\"S2FE4 S2AF6 S2 c390vb31\" id=\"tv_220\" style=\"top: 7145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desreconhecidos apenas quando extintos, isto \u00e9, quando a obriga\u00e7\u00e3o \u00e9 liquidada, cancelada ou expirada. </span><span class=\"S2FE5 S2AF6 S2 c391zrdt\" id=\"tw_220\" style=\"top: 7172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a IFRS 9, os passivos financeiros s\u00e3o subsequentemente mensurados ao custo amortizado, com as seguintes exce\u00e7\u00f5es: </span><span class=\"S2FE6 S2AF6 S2 c392qjdk\" id=\"tx_220\" style=\"top: 7187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros ao justo valor atrav\u00e9s de resultados. Estes passivos, incluindo os derivados que sejam passivos, devem ser </span><span class=\"S2FE7 S2AF6 S2 c3931wms\" id=\"ty_220\" style=\"top: 7203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurados pelo justo valor; </span><span class=\"S2FE8 S2AF6 S2 c394rqtx\" id=\"tz_220\" style=\"top: 7218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros que surjam quando uma transfer\u00eancia de um ativo financeiro n\u00e3o satisfaz as condi\u00e7\u00f5es para o desreconhecimento </span><span class=\"S2FE9 S2AF6 S2 c395z20u\" id=\"t10_220\" style=\"top: 7233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou quando se aplica a abordagem do envolvimento continuado; </span><span class=\"S2FEA S2AF6 S2 c396as4l\" id=\"t11_220\" style=\"top: 7249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Contratos de garantia financeira; </span><span class=\"S2FEB S2AF6 S2 c3973l0g\" id=\"t12_220\" style=\"top: 7264px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Os compromissos de concess\u00e3o de um empr\u00e9stimo a uma taxa de juro inferior \u00e0 do mercado; </span><span class=\"S2FEC S2AF6 S2 c398si0h\" id=\"t13_220\" style=\"top: 7279px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 A retribui\u00e7\u00e3o contingente reconhecida numa concentra\u00e7\u00e3o de atividades empresariais \u00e0 qual se aplica a IFRS 3, e que deve ser </span><span class=\"S2FED S2AF6 S2 c399u6eb\" id=\"t14_220\" style=\"top: 7295px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurada pelo justo valor, com as altera\u00e7\u00f5es reconhecidas nos resultados. </span><span class=\"S2FEE S2AF6 S2 c400zxu8\" id=\"t15_220\" style=\"top: 7322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros do Grupo incluem empr\u00e9stimos obtidos, fornecedores e outras contas a pagar, instrumentos financeiros derivados </span><span class=\"S2FEF S2AF6 S2 c401m25l\" id=\"t16_220\" style=\"top: 7337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos e outros passivos. S\u00e3o classificados na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira como passivos n\u00e3o correntes se a maturidade </span><span class=\"S2FF0 S2AF6 S2 c402lqsb\" id=\"t17_220\" style=\"top: 7353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remanescente for superior a 12 meses e como passivo corrente se a sua maturidade for inferior a 12 meses. </span><span class=\"S2FF1 S2EAB S2 c403fups\" id=\"t18_220\" style=\"top: 7386px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.8. </span><span class=\"S2FF2 S2EAB S2 c404tk6u\" id=\"t19_220\" style=\"top: 7386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos n\u00e3o financeiros </span><span class=\"S2FF3 S2AF6 S2 c405pmpw\" id=\"t1a_220\" style=\"top: 7414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos que n\u00e3o t\u00eam uma vida \u00fatil definida n\u00e3o s\u00e3o sujeitos a amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es, sendo sujeitos anualmente a testes de </span><span class=\"S2FF4 S2AF6 S2 c4065sqy\" id=\"t1b_220\" style=\"top: 7429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade. Os ativos sujeitos a amortiza\u00e7\u00e3o e deprecia\u00e7\u00e3o s\u00e3o revistos anualmente para determinar se est\u00e3o em imparidade, quando </span><span class=\"S2FF5 S2AF6 S2 c407ophj\" id=\"t1c_220\" style=\"top: 7444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventos ou circunst\u00e2ncias indicam que o seu valor registado pode n\u00e3o ser recuper\u00e1vel. Uma perda por imparidade \u00e9 reconhecida pelo </span><span class=\"S2FF6 S2AF6 S2 c408vu1l\" id=\"t1d_220\" style=\"top: 7460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do valor contabil\u00edstico sobre o seu valor recuper\u00e1vel, que \u00e9 definido como o mais alto entre o valor l\u00edquido de venda (l\u00edquido de </span><span class=\"S2FF7 S2AF6 S2 c409d9i6\" id=\"t1e_220\" style=\"top: 7475px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de aliena\u00e7\u00e3o do ativo) e o seu valor de uso. </span><span class=\"S2FF8 S2AF6 S2 c410yi3e\" id=\"t1f_220\" style=\"top: 7503px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de uso \u00e9 o valor presente dos fluxos de caixa futuros que se espera que surjam do uso continuado do ativo e da sua aliena\u00e7\u00e3o no </span><span class=\"S2FF9 S2AF6 S2 c411mzeu\" id=\"t1g_220\" style=\"top: 7518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">final da sua vida \u00fatil. Na determina\u00e7\u00e3o do valor de uso, os fluxos de caixa futuros estimados s\u00e3o descontados usando uma taxa de </span><span class=\"S2FFA S2AF6 S2 c4125jth\" id=\"t1h_220\" style=\"top: 7533px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desconto antes de impostos que reflete as avalia\u00e7\u00f5es correntes de mercado do valor temporal do dinheiro e os riscos espec\u00edficos do ativo </span><span class=\"S2FFB S2AF6 S2 c4134mom\" id=\"t1i_220\" style=\"top: 7549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em quest\u00e3o. </span><span class=\"S2FFC S2AF6 S2 c414y3bo\" id=\"t1j_220\" style=\"top: 7576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de avalia\u00e7\u00e3o de uma imparidade, os ativos s\u00e3o alocados ao n\u00edvel das unidades geradoras de caixa em que se encontram, </span><span class=\"S2FFD S2AF6 S2 c415gk4q\" id=\"t1k_220\" style=\"top: 7591px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dado ser este o n\u00edvel a que a Gest\u00e3o efetua a monitoriza\u00e7\u00e3o do seu investimento. </span><span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S3048 S2EAB S2 c495xk6n\" id=\"t3_222\" style=\"top: 9218px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.10. </span><span class=\"S3049 S2EAB S2 c4961eqp\" id=\"t4_222\" style=\"top: 9218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e devedores </span><span class=\"S304A S2AF6 S2 c497t2v0\" id=\"t5_222\" style=\"top: 9246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O saldo de clientes e outros devedores respeita a valores a receber pela venda de mercadorias ou de servi\u00e7os prestados pelo Grupo, no </span><span class=\"S304B S2AF6 S2 c49822tz\" id=\"t6_222\" style=\"top: 9261px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso normal das suas atividades. S\u00e3o reconhecidos inicialmente ao justo valor e subsequentemente ao custo amortizado utilizando o </span><span class=\"S304C S2AF6 S2 c499tue3\" id=\"t7_222\" style=\"top: 9276px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">m\u00e9todo do juro efetivo, deduzidos de perdas de imparidade. </span><span class=\"S304D S2EAB S2 c500yiea\" id=\"t8_222\" style=\"top: 9310px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.11. </span><span class=\"S304E S2EAB S2 c501uhcs\" id=\"t9_222\" style=\"top: 9310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S304F S2AF6 S2 c502cckn\" id=\"ta_222\" style=\"top: 9337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta rubrica inclui caixa, dep\u00f3sitos \u00e0 ordem em bancos e outros investimentos de curto prazo de alta liquidez com maturidades originais </span><span class=\"S3050 S2AF6 S2 c503n6uk\" id=\"tb_222\" style=\"top: 9353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">iguais ou inferiores a tr\u00eas meses ou com cl\u00e1usulas contratuais de desmobiliza\u00e7\u00e3o imediata e com risco de altera\u00e7\u00e3o de valor insignificante. </span><span class=\"S3051 S2AF6 S2 c5048n1c\" id=\"tc_222\" style=\"top: 9380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos da demonstra\u00e7\u00e3o dos fluxos de caixa, a rubrica 'Caixa e equivalentes a caixa' compreende tamb\u00e9m descobertos banc\u00e1rios. </span><span class=\"S3052 S2AF6 S2 c505wy8p\" id=\"td_222\" style=\"top: 9396px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os descobertos banc\u00e1rios s\u00e3o inclu\u00eddos na rubrica de 'Empr\u00e9stimos' nos passivos correntes na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira. </span><span class=\"S3053 S2EAB S2 c5061srj\" id=\"te_222\" style=\"top: 9429px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.12. </span><span class=\"S3054 S2EAB S2 c507tpq0\" id=\"tf_222\" style=\"top: 9429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3055 S2AF6 S2 c5083yql\" id=\"tg_222\" style=\"top: 9457px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As a\u00e7\u00f5es ordin\u00e1rias s\u00e3o classificadas em capital pr\u00f3prio. </span><span class=\"S3056 S2AF6 S2 c509alaj\" id=\"th_222\" style=\"top: 9484px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos diretamente atribu\u00edveis \u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es da sociedade ou de empresas inclu\u00eddas na consolida\u00e7\u00e3o </span><span class=\"S3057 S2AF6 S2 c5103xda\" id=\"ti_222\" style=\"top: 9500px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o apresentados como uma dedu\u00e7\u00e3o, l\u00edquida de impostos, ao valor recebido resultante desta emiss\u00e3o. Os custos diretamente imput\u00e1veis </span><span class=\"S3058 S2AF6 S2 c5119knt\" id=\"tj_222\" style=\"top: 9515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es, ou para a aquisi\u00e7\u00e3o de um neg\u00f3cio, s\u00e3o inclu\u00eddos no custo de aquisi\u00e7\u00e3o como parte do </span><span class=\"S3059 S2AF6 S2 c512acyx\" id=\"tk_222\" style=\"top: 9530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor da compra. </span><span class=\"S305A S2AF6 S2 c513f2ty\" id=\"tl_222\" style=\"top: 9558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a Empresa ou as suas subsidi\u00e1rias adquirem a\u00e7\u00f5es pr\u00f3prias da Empresa-M\u00e3e, estas s\u00e3o registadas ao custo de aquisi\u00e7\u00e3o e o </span><span class=\"S305B S2AF6 S2 c514z5sc\" id=\"tm_222\" style=\"top: 9573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante pago \u00e9 deduzido ao total dos capitais pr\u00f3prios atribu\u00edveis aos acionistas, e apresentadas de acordo com par\u00e1grafo seguinte, </span><span class=\"S305C S2AF6 S2 c515vlqb\" id=\"tn_222\" style=\"top: 9588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">at\u00e9 \u00e0 data em que estas s\u00e3o canceladas, reemitidas ou vendidas. Quando tais a\u00e7\u00f5es s\u00e3o subsequentemente vendidas ou reemitidas, o </span><span class=\"S305D S2AF6 S2 c5167ln1\" id=\"to_222\" style=\"top: 9604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante recebido \u00e9 novamente inclu\u00eddo nos capitais pr\u00f3prios atribu\u00edveis aos acionistas. </span><span class=\"S305E S2AF6 S2 c517w2oa\" id=\"tp_222\" style=\"top: 9631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica 'A\u00e7\u00f5es pr\u00f3prias' apresenta as a\u00e7\u00f5es pr\u00f3prias pelo seu valor nominal e o pr\u00e9mio/desconto para o custo de aquisi\u00e7\u00e3o \u00e9 apresentado </span><span class=\"S305F S2AF6 S2 c518vrfx\" id=\"tq_222\" style=\"top: 9647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como um ajustamento em outras reservas ou resultados transitados. </span><span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S306A S2EAB S2 c5292i07\" id=\"t11_222\" style=\"top: 9885px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.14. </span><span class=\"S306B S2EAB S2 c530oxyx\" id=\"t12_222\" style=\"top: 9885px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes e diferidos </span><span class=\"S306C S2AF6 S2 c531t0sm\" id=\"t13_222\" style=\"top: 9912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O imposto sobre rendimento do exerc\u00edcio compreende os impostos correntes e os impostos diferidos. Os impostos sobre o rendimento </span><span class=\"S306D S2AF6 S2 c532vw6y\" id=\"t14_222\" style=\"top: 9928px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o registados em resultados consolidados do exerc\u00edcio, exceto quando est\u00e3o relacionados com itens que sejam reconhecidos diretamente </span><span class=\"S306E S2AF6 S2 c533qs53\" id=\"t15_222\" style=\"top: 9943px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos capitais pr\u00f3prios. O valor de imposto corrente a pagar, \u00e9 determinado com base no resultado antes de impostos, ajustado de acordo </span><span class=\"S306F S2AF6 S2 c534r8zs\" id=\"t16_222\" style=\"top: 9958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as regras fiscais. </span><span class=\"S3070 S2AF6 S2 c5351l62\" id=\"t17_222\" style=\"top: 9986px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o calculados pelo m\u00e9todo da responsabilidade \u00e0 data de relato, determinado pelas diferen\u00e7as tempor\u00e1rias entre </span><span class=\"S3071 S2AF6 S2 c5362x0l\" id=\"t18_222\" style=\"top: 10001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os valores contabil\u00edsticos dos ativos e passivos nas demonstra\u00e7\u00f5es financeiras e as respetivas bases de tributa\u00e7\u00e3o. No entanto, n\u00e3o s\u00e3o </span><span class=\"S3072 S2AF6 S2 c537gl18\" id=\"t19_222\" style=\"top: 10017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados impostos diferidos sobre as diferen\u00e7as de reconhecimento de ativos e passivos numa transa\u00e7\u00e3o que n\u00e3o uma concentra\u00e7\u00e3o de </span><span class=\"S3073 S2AF6 S2 c5385b1n\" id=\"t1a_222\" style=\"top: 10032px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atividades empresariais, quando as mesmas n\u00e3o afetam nem o resultado contabil\u00edstico nem o resultado fiscal no momento da transa\u00e7\u00e3o. </span><span class=\"S3074 S2AF6 S2 c539mq6d\" id=\"t1b_222\" style=\"top: 10059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para a determina\u00e7\u00e3o do imposto diferido \u00e9 utilizada a taxa que dever\u00e1 estar em vigor no exerc\u00edcio em que as diferen\u00e7as tempor\u00e1rias </span><span class=\"S3075 S2AF6 S2 c540xcsq\" id=\"t1c_222\" style=\"top: 10075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser\u00e3o revertidas. </span><span class=\"S3076 S2AF6 S2 c541yq0u\" id=\"t1d_222\" style=\"top: 10102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos s\u00e3o reconhecidos sempre que seja prov\u00e1vel que sejam gerados lucros fiscais futuros contra os quais as </span><span class=\"S3077 S2AF6 S2 c542fe83\" id=\"t1e_222\" style=\"top: 10118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7as tempor\u00e1rias possam ser utilizadas. </span><span class=\"S3078 S2AF6 S2 c543oiqo\" id=\"t1f_222\" style=\"top: 10145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o registados para as diferen\u00e7as tempor\u00e1rias em investimentos em subsidi\u00e1rias, exceto quando a anula\u00e7\u00e3o da </span><span class=\"S3079 S2AF6 S2 c5441wm5\" id=\"t1g_222\" style=\"top: 10160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7a tempor\u00e1ria seja controlada pelo Grupo e quando seja prov\u00e1vel que a diferen\u00e7a tempor\u00e1ria n\u00e3o seja anulada num futuro </span><span class=\"S307A S2AF6 S2 c545qar2\" id=\"t1h_222\" style=\"top: 10176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo. </span><span class=\"S307B S2EAB S2 c546d0fb\" id=\"t1i_222\" style=\"top: 10209px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.15. </span><span class=\"S307C S2EAB S2 c547ja5m\" id=\"t1j_222\" style=\"top: 10209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Benef\u00edcios a empregados </span><span class=\"S307D S2AF4 S2 c548f5r2\" id=\"t1k_222\" style=\"top: 10237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S307E S2AF6 S2 c549gh16\" id=\"t1l_222\" style=\"top: 10253px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo estima um passivo e um custo por b\u00f3nus, baseado no desempenho individual dos colaboradores e no desempenho financeiro da </span><span class=\"S307F S2AF6 S2 c550m2ym\" id=\"t1m_222\" style=\"top: 10268px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresa. </span><span class=\"S3080 S2AF4 S2 c553vqqn\" id=\"t3_223\" style=\"top: 10518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Obriga\u00e7\u00f5es com f\u00e9rias, subs\u00eddio de f\u00e9rias e subs\u00eddio de Natal </span><span class=\"S3081 S2AF6 S2 c554agzc\" id=\"t4_223\" style=\"top: 10535px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o vigente em Portugal, os colaboradores t\u00eam, anualmente, direito a um m\u00eas de f\u00e9rias e a um m\u00eas de subs\u00eddio </span><span class=\"S3082 S2AF6 S2 c555arkm\" id=\"t5_223\" style=\"top: 10550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de f\u00e9rias, direito esse adquirido no ano anterior ao do seu pagamento. Adicionalmente, os colaboradores t\u00eam, anualmente, direito a um </span><span class=\"S3083 S2AF6 S2 c556ob80\" id=\"t6_223\" style=\"top: 10565px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">m\u00eas de subs\u00eddio de Natal, direito adquirido ao longo do ano e liquidado durante o m\u00eas de dezembro de cada exerc\u00edcio civil. Assim, estas </span><span class=\"S3084 S2AF6 S2 c557zdcd\" id=\"t7_223\" style=\"top: 10580px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades s\u00e3o registadas no per\u00edodo em que os colaboradores adquirem o respetivo direito, independentemente da data do seu </span><span class=\"S3085 S2AF6 S2 c558lwgu\" id=\"t8_223\" style=\"top: 10596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pagamento. </span><span class=\"S3086 S2AF4 S2 c559btvo\" id=\"t9_223\" style=\"top: 10623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fundo de Compensa\u00e7\u00e3o do Trabalho (FCT) e Fundo de Garantia de Compensa\u00e7\u00e3o do Trabalho (FGCT) </span><span class=\"S3087 S2AF6 S2 c560vkm0\" id=\"ta_223\" style=\"top: 10640px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a Lei n.\u00ba 70/2013 e Portaria n.\u00ba 294-A/2013, as empresas que contratem um novo trabalhador s\u00e3o obrigadas a descontar </span><span class=\"S3088 S2AF6 S2 c561s3c7\" id=\"tb_223\" style=\"top: 10655px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma percentagem do respetivo sal\u00e1rio para os Fundo de Compensa\u00e7\u00e3o do Trabalho (FCT) \u2013 0,925% \u2013 e Fundo de Garantia de Compensa\u00e7\u00e3o </span><span class=\"S3089 S2AF6 S2 c5626oir\" id=\"tc_223\" style=\"top: 10670px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Trabalho (FGCT) \u2013 0,075%, com o objetivo de assegurar, no futuro, o pagamento parcial da indemniza\u00e7\u00e3o em caso de despedimento. </span><span class=\"S308A S2AF6 S2 c5631f58\" id=\"td_223\" style=\"top: 10685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tendo em conta as caracter\u00edsticas de cada Fundo, a Novabase considera o seguinte: </span><span class=\"S308B S2AF6 S2 c56447qf\" id=\"te_223\" style=\"top: 10701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 as entregas mensais para o FGCT s\u00e3o reconhecidas como gasto do per\u00edodo a que respeitam; </span><span class=\"S308C S2AF6 S2 c565ml73\" id=\"tf_223\" style=\"top: 10716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 as entregas mensais para o FCT s\u00e3o reconhecidas como um ativo financeiro, mensurado pelo justo valor, com as respetivas varia\u00e7\u00f5es </span><span class=\"S308D S2AF6 S2 c566h8o1\" id=\"tg_223\" style=\"top: 10731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados. </span><span class=\"S308E S2AF6 S2 c567uk2r\" id=\"th_223\" style=\"top: 10759px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de maio de 2023 entrou em vigor o disposto nos n.\u00bas 4 e 5 do artigo 32.\u00ba da Lei n.\u00ba 13/2023 de 3 de abril, que veio suspender a </span><span class=\"S308F S2AF6 S2 c568n45l\" id=\"ti_223\" style=\"top: 10774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00e3o do pagamento das entregas aos Fundos de Compensa\u00e7\u00e3o. Em 15 de dezembro foi publicado o Decreto-Lei n.\u00ba 115/2023, que </span><span class=\"S3090 S2AF6 S2 c569iqiw\" id=\"tj_223\" style=\"top: 10790px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">define a forma como as empresas poder\u00e3o mobilizar as verbas do FCT, sendo que estas s\u00f3 poder\u00e3o ser mobilizadas para apoiar os custos </span><span class=\"S3091 S2AF6 S2 c570cjj9\" id=\"tk_223\" style=\"top: 10805px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e investimentos com habita\u00e7\u00e3o dos trabalhadores, financiar a qualifica\u00e7\u00e3o e forma\u00e7\u00e3o certificada dos trabalhadores e construir, por </span><span class=\"S3092 S2AF6 S2 c57120z2\" id=\"tl_223\" style=\"top: 10820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exemplo, creches e refeit\u00f3rios. A medida entra em vigor a partir de 1 de janeiro de 2024. </span><span class=\"S3093 S2AF4 S2 c572wo78\" id=\"tm_223\" style=\"top: 10848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3094 S2AF6 S2 c57365cg\" id=\"tn_223\" style=\"top: 10864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem por pr\u00e1tica remunerar os servi\u00e7os prestados pelos membros do Conselho de Administra\u00e7\u00e3o da Sociedade e alguns </span><span class=\"S3095 S2AF6 S2 c574fvgl\" id=\"to_223\" style=\"top: 10879px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">colaboradores da Novabase, atrav\u00e9s de planos de atribui\u00e7\u00e3o de op\u00e7\u00f5es sobre a\u00e7\u00f5es liquidados em instrumentos de capital pr\u00f3prio (equity </span><span class=\"S3096 S2AF6 S2 c5753d1g\" id=\"tp_223\" style=\"top: 10895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">settled) e em dinheiro (cash settled), enquanto forma de remunera\u00e7\u00e3o apta a promover o alinhamento de interesses dos membros dos </span><span class=\"S3097 S2AF6 S2 c576unep\" id=\"tq_223\" style=\"top: 10910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00d3rg\u00e3os de Administra\u00e7\u00e3o e colaboradores com os interesses da Sociedade e a estimular e incentivar a sua capacidade criativa e </span><span class=\"S3098 S2AF6 S2 c577v2nl\" id=\"tr_223\" style=\"top: 10925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">produtividade. </span><span class=\"S3099 S2AF6 S2 c578kjnp\" id=\"ts_223\" style=\"top: 10953px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos servi\u00e7os recebidos \u00e9 registado como um custo em resultados, por contrapartida de um incremento nos capitais pr\u00f3prios </span><span class=\"S309A S2AF6 S2 c579hvc4\" id=\"tt_223\" style=\"top: 10968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(parcela equity settled) ou passivo (parcela cash settled), ao longo do per\u00edodo de aquisi\u00e7\u00e3o de direitos pelo colaborador. O valor total a </span><span class=\"S309B S2AF6 S2 c580ohzz\" id=\"tu_223\" style=\"top: 10983px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registar como custo \u00e9 determinado com base no justo valor das op\u00e7\u00f5es atribu\u00eddas, o qual \u00e9 estimado apenas com recurso a condi\u00e7\u00f5es de </span><span class=\"S309C S2AF6 S2 c581r7b9\" id=\"tv_223\" style=\"top: 10999px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado. As condi\u00e7\u00f5es de aquisi\u00e7\u00e3o que n\u00e3o s\u00e3o condi\u00e7\u00f5es de mercado s\u00e3o consideradas para estimar o n\u00famero de op\u00e7\u00f5es que no final </span><span class=\"S309D S2AF6 S2 c582mvrm\" id=\"tw_223\" style=\"top: 11014px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do per\u00edodo de aquisi\u00e7\u00e3o ter\u00e3o direitos adquiridos. Em cada data de relato, a Novabase rev\u00ea a estimativa do n\u00famero de op\u00e7\u00f5es que espera </span><span class=\"S309E S2AF6 S2 c583skht\" id=\"tx_223\" style=\"top: 11029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se tornem exerc\u00edveis e reconhece o impacto da revis\u00e3o da estimativa original em resultados. </span><span class=\"S309F S2EAB S2 c584p82f\" id=\"ty_223\" style=\"top: 11063px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.16. </span><span class=\"S30A0 S2EAB S2 c585rkn8\" id=\"tz_223\" style=\"top: 11063px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es </span><span class=\"S30A1 S2AF6 S2 c586ar3g\" id=\"t10_223\" style=\"top: 11090px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S\u00e3o constitu\u00eddas provis\u00f5es \u00e0 data de relato sempre que: i) o Grupo tem uma obriga\u00e7\u00e3o presente, legal ou construtiva, resultante de um </span><span class=\"S30A2 S2AF6 S2 c587xjuy\" id=\"t11_223\" style=\"top: 11106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acontecimento passado; ii) seja prov\u00e1vel que uma diminui\u00e7\u00e3o, razoavelmente estim\u00e1vel, de recursos incorporando benef\u00edcios econ\u00f3micos </span><span class=\"S30A3 S2AF6 S2 c5887v1w\" id=\"t12_223\" style=\"top: 11121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros seja exigida para liquidar esta obriga\u00e7\u00e3o e; iii) o seu valor \u00e9 razoavelmente estim\u00e1vel. </span><span class=\"S30A4 S2AF6 S2 c5894xg7\" id=\"t13_223\" style=\"top: 11149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando existirem diversas obriga\u00e7\u00f5es semelhantes, a exigibilidade de redu\u00e7\u00e3o da responsabilidade \u00e9 determinada considerando a </span><span class=\"S30A5 S2AF6 S2 c5904llc\" id=\"t14_223\" style=\"top: 11164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">categoria das obriga\u00e7\u00f5es no conjunto. A provis\u00e3o \u00e9 reconhecida mesmo quando existe uma baixa probabilidade do pagamento relativo a </span><span class=\"S30A6 S2AF6 S2 c591bync\" id=\"t15_223\" style=\"top: 11179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cada um dos itens inclu\u00eddos na mesma categoria de responsabilidade. A nota 22 d\u00e1 informa\u00e7\u00e3o sobre o tipo de provis\u00f5es. </span><span class=\"S30A7 S2AF6 S2 c592sm01\" id=\"t16_223\" style=\"top: 11207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es s\u00e3o revistas a cada data de relato e s\u00e3o ajustadas de modo a refletir a melhor estimativa a essa data. Sempre que poss\u00edvel, </span><span class=\"S30A8 S2AF6 S2 c593xfrk\" id=\"t17_223\" style=\"top: 11222px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o efeito temporal \u00e9 tido em considera\u00e7\u00e3o na atualiza\u00e7\u00e3o anual das provis\u00f5es. Para aquelas em que n\u00e3o existe previsibilidade do momento </span><span class=\"S30A9 S2AF6 S2 c59471wd\" id=\"t18_223\" style=\"top: 11237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de revers\u00e3o das mesmas, o Grupo n\u00e3o procede \u00e0 atualiza\u00e7\u00e3o financeira. </span><span class=\"S30AA S2AF4 S2 c595mo7x\" id=\"t19_223\" style=\"top: 11265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contratos onerosos </span><span class=\"S30AB S2AF6 S2 c596fibr\" id=\"t1a_223\" style=\"top: 11281px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece uma provis\u00e3o para contratos onerosos, na data em que se determine que o custo a incorrer para satisfazer a obriga\u00e7\u00e3o </span><span class=\"S30AC S2AF6 S2 c59715i8\" id=\"t1b_223\" style=\"top: 11296px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumida excede os benef\u00edcios econ\u00f3micos estimados. Esta an\u00e1lise \u00e9 efetuada numa base individual. </span><span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S30B6 S2EAB S2 c607xwsx\" id=\"t1l_223\" style=\"top: 11493px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.17. </span><span class=\"S30B7 S2EAB S2 c608cuhk\" id=\"t1m_223\" style=\"top: 11493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e credores </span><span class=\"S30B8 S2AF6 S2 c609iulk\" id=\"t1n_223\" style=\"top: 11521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos de fornecedores e outros credores s\u00e3o responsabilidades com o pagamento de mercadorias ou servi\u00e7os adquiridos pelo Grupo </span><span class=\"S30B9 S2AF6 S2 c610tqt0\" id=\"t1o_223\" style=\"top: 11536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no curso normal das suas atividades. S\u00e3o registados inicialmente ao justo valor e subsequentemente ao custo amortizado de acordo com </span><span class=\"S30BA S2AF6 S2 c611pnji\" id=\"t1p_223\" style=\"top: 11551px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o m\u00e9todo do juro efetivo. </span><span class=\"S3048 S2EAB S2 c614ywec\" id=\"t3_224\" style=\"top: 11818px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.18. </span><span class=\"S30BB S2EAB S2 c615u9m7\" id=\"t4_224\" style=\"top: 11818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reconhecimento do r\u00e9dito </span><span class=\"S30BC S2AF6 S2 c616qkzp\" id=\"t5_224\" style=\"top: 11846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito compreende o justo valor da considera\u00e7\u00e3o recebida ou a receber pela presta\u00e7\u00e3o de servi\u00e7os decorrentes da atividade normal </span><span class=\"S30BD S2AF6 S2 c6172o5x\" id=\"t6_224\" style=\"top: 11861px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo. O r\u00e9dito \u00e9 reconhecido l\u00edquido do Imposto sobre o Valor Acrescentado (IVA), abatimentos e descontos e depois de eliminadas </span><span class=\"S30BE S2AF6 S2 c61829ao\" id=\"t7_224\" style=\"top: 11876px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">as transa\u00e7\u00f5es intra-grupo. </span><span class=\"S30BF S2AF6 S2 c6192mwa\" id=\"t8_224\" style=\"top: 11904px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito do Grupo \u00e9 baseado no modelo de cinco etapas estabelecido pela IFRS 15: </span><span class=\"S30C0 S2AF6 S2 c620nex8\" id=\"t9_224\" style=\"top: 11919px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 identifica\u00e7\u00e3o de um contrato com um cliente; </span><span class=\"S30C1 S2AF6 S2 c621xbnx\" id=\"ta_224\" style=\"top: 11935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 identifica\u00e7\u00e3o das obriga\u00e7\u00f5es de performance; </span><span class=\"S30C2 S2AF6 S2 c6222gc5\" id=\"tb_224\" style=\"top: 11952px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 determina\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o; </span><span class=\"S30C3 S2AF6 S2 c6239593\" id=\"tc_224\" style=\"top: 11968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o a obriga\u00e7\u00f5es de performance; e </span><span class=\"S30C4 S2AF6 S2 c624obno\" id=\"td_224\" style=\"top: 11984px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 reconhecimento do r\u00e9dito quando ou \u00e0 medida que a entidade satisfaz uma obriga\u00e7\u00e3o de performance. </span><span class=\"S30C5 S2AF6 S2 c625tjdh\" id=\"te_224\" style=\"top: 12013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com este modelo, o reconhecimento do r\u00e9dito depende se as obriga\u00e7\u00f5es de performance s\u00e3o satisfeitas ao longo do tempo </span><span class=\"S30C6 S2AF6 S2 c6260bxd\" id=\"tf_224\" style=\"top: 12028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\"over time\") ou se, pelo contr\u00e1rio, o controlo sobre os bens ou servi\u00e7os s\u00e3o transferidos num determinado momento (\"point in time\"), </span><span class=\"S30C7 S2AF6 S2 c6278wuv\" id=\"tg_224\" style=\"top: 12044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sendo mensurados pela considera\u00e7\u00e3o que a entidade espera ter direito a receber como contrapartida da entrega desses bens ou servi\u00e7os. </span><span class=\"S30C8 S2AF6 S2 c628n5h9\" id=\"th_224\" style=\"top: 12071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assim, no in\u00edcio de cada contrato, o Grupo avalia os bens ou servi\u00e7os prometidos e identifica, como obriga\u00e7\u00e3o de performance, cada </span><span class=\"S30C9 S2AF6 S2 c629k5ks\" id=\"ti_224\" style=\"top: 12086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">promessa de transfer\u00eancia para o cliente de qualquer bem ou servi\u00e7o distintos (por si s\u00f3 ou em conjunto). Estas promessas em contratos </span><span class=\"S30CA S2AF6 S2 c630b52i\" id=\"tj_224\" style=\"top: 12102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com clientes podem ser expl\u00edcitas ou impl\u00edcitas, desde que tais promessas criem uma expectativa v\u00e1lida no cliente de que a entidade </span><span class=\"S30CB S2AF6 S2 c631mask\" id=\"tk_224\" style=\"top: 12117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transferir\u00e1 um bem ou servi\u00e7o para o cliente, com base em pol\u00edticas publicadas, declara\u00e7\u00f5es espec\u00edficas ou pr\u00e1ticas comerciais habituais </span><span class=\"S30CC S2AF6 S2 c632tp8u\" id=\"tl_224\" style=\"top: 12132px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da entidade. </span><span class=\"S30CD S2AF6 S2 c633qpje\" id=\"tm_224\" style=\"top: 12160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o e aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o de cada obriga\u00e7\u00e3o de performance, a Novabase utiliza os pre\u00e7os independentes </span><span class=\"S30CE S2AF6 S2 c634kor9\" id=\"tn_224\" style=\"top: 12175px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\"stand-alone\") dos produtos e servi\u00e7os prometidos, \u00e0 data da celebra\u00e7\u00e3o do contrato com o cliente. </span><span class=\"S30CF S2AF6 S2 c635z9uf\" id=\"to_224\" style=\"top: 12203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito ocorre no momento do cumprimento de cada obriga\u00e7\u00e3o de performance. </span><span class=\"S30D0 S2AF6 S2 c636cjto\" id=\"tp_224\" style=\"top: 12230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos da Novabase prov\u00eam de: (a) presta\u00e7\u00e3o de servi\u00e7os, (b) juros e (c) dividendos. O reconhecimento do r\u00e9dito por tipo de r\u00e9dito </span><span class=\"S30D1 S2AF6 S2 c637r420\" id=\"tq_224\" style=\"top: 12246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 detalhado de seguida: </span><span class=\"S30D2 S2AF4 S2 c6383ouo\" id=\"tr_224\" style=\"top: 12273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Presta\u00e7\u00e3o de servi\u00e7os </span><span class=\"S30D3 S2AF6 S2 c639f3bx\" id=\"ts_224\" style=\"top: 12289px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito proveniente da presta\u00e7\u00e3o de servi\u00e7os \u00e9 reconhecido na demonstra\u00e7\u00e3o dos resultados quando s\u00e3o satisfeitas as seguintes </span><span class=\"S30D4 S2AF6 S2 c640d7ns\" id=\"tt_224\" style=\"top: 12305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">condi\u00e7\u00f5es: i) o montante do r\u00e9dito pode ser mensurado com fiabilidade; ii) \u00e9 prov\u00e1vel que benef\u00edcios econ\u00f3micos futuros associados \u00e0 </span><span class=\"S30D5 S2AF6 S2 c641fm12\" id=\"tu_224\" style=\"top: 12320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o fluam para o Grupo; iii) a fase do cumprimento da obriga\u00e7\u00e3o de performance \u00e0 data de relato pode ser fiavelmente mensurada; </span><span class=\"S30D6 S2AF6 S2 c642e7i1\" id=\"tv_224\" style=\"top: 12335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e iv) os custos incorridos e a incorrer com a presta\u00e7\u00e3o de servi\u00e7os podem ser mensurados com fiabilidade. Para o Grupo Novabase, este </span><span class=\"S30D7 S2AF6 S2 c64398uy\" id=\"tw_224\" style=\"top: 12351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">r\u00e9dito diz respeito a projetos em regime de \u2018time and materials\u2019, projetos de consultoria em regime de contrato fechado (\u2018turn key\u2019) e </span><span class=\"S30D8 S2AF6 S2 c644fkm1\" id=\"tx_224\" style=\"top: 12366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de </span><span class=\"S30D9 S2EAB S2 c6455t5f\" id=\"ty_224\" style=\"top: 12366px; left: 157px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S30DA S2AF6 S2 c646pxcr\" id=\"tz_224\" style=\"top: 12366px; left: 224px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o. </span><span class=\"S30DB S2AF6 S2 c647w13k\" id=\"t10_224\" style=\"top: 12393px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito de projetos de consultoria em regime de \u2018time and materials\u2019 \u00e9 reconhecido na data da presta\u00e7\u00e3o dos servi\u00e7os, uma vez que \u00e9 </span><span class=\"S30DC S2AF6 S2 c648p2v4\" id=\"t11_224\" style=\"top: 12409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esse o momento em que os benef\u00edcios da obriga\u00e7\u00e3o de desempenho s\u00e3o transferidos para o cliente (o cliente recebe e consome </span><span class=\"S30DD S2AF6 S2 c64933z4\" id=\"t12_224\" style=\"top: 12424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">simultaneamente os bens e servi\u00e7os fornecidos). Nos casos em que se comprova que o cliente n\u00e3o recebeu nem consumiu os bens e </span><span class=\"S30DE S2AF6 S2 c650d644\" id=\"t13_224\" style=\"top: 12439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7os ao longo do tempo, a Novabase n\u00e3o reconhece qualquer r\u00e9dito, reconhecendo apenas aquando da satisfa\u00e7\u00e3o da obriga\u00e7\u00e3o de </span><span class=\"S30DF S2AF6 S2 c651lwo0\" id=\"t14_224\" style=\"top: 12455px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">performance. </span><span class=\"S30E0 S2AF6 S2 c6527388\" id=\"t15_224\" style=\"top: 12482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos dos servi\u00e7os prestados nos projetos de consultoria em regime de contrato fechado (\u2018turn key\u2019) s\u00e3o reconhecidos, em cada </span><span class=\"S30E1 S2AF6 S2 c653qobo\" id=\"t16_224\" style=\"top: 12497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio, de acordo com a obriga\u00e7\u00e3o de performance a que respeitam, em fun\u00e7\u00e3o da percentagem de acabamento dos mesmos. Ou seja, </span><span class=\"S30E2 S2AF6 S2 c654gcrc\" id=\"t17_224\" style=\"top: 12513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no que respeita a cada obriga\u00e7\u00e3o de desempenho, o Grupo reconhece o r\u00e9dito ao longo do tempo atrav\u00e9s da mensura\u00e7\u00e3o do progresso </span><span class=\"S30E3 S2AF6 S2 c655yjag\" id=\"t18_224\" style=\"top: 12528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no sentido do cumprimento total de tal obriga\u00e7\u00e3o de performance. A avalia\u00e7\u00e3o do grau de cumprimento de cada obriga\u00e7\u00e3o de desempenho </span><span class=\"S30E4 S2AF6 S2 c656sfro\" id=\"t19_224\" style=\"top: 12543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 revista periodicamente tendo em considera\u00e7\u00e3o os mais recentes indicadores dos respons\u00e1veis t\u00e9cnicos de cada projeto e sujeita a </span><span class=\"S30E5 S2AF6 S2 c657g8dz\" id=\"t1a_224\" style=\"top: 12559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">revis\u00e3o adicional por parte dos respetivos controllers. O montante da transa\u00e7\u00e3o cujo recebimento se encontra condicionado \u00e0 conclus\u00e3o </span><span class=\"S30E6 S2AF6 S2 c6588sht\" id=\"t1b_224\" style=\"top: 12574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do servi\u00e7o passa a ser reconhecido como um ativo contratual (inclu\u00eddo em acr\u00e9scimos de proveitos) em detrimento de contas a receber. </span><span class=\"S30E7 S2AF6 S2 c659gus5\" id=\"t1c_224\" style=\"top: 12602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sempre que as obriga\u00e7\u00f5es de performance \u00e0 data de relato tenham uma dura\u00e7\u00e3o inicial estimada de 1 ano ou menos, o Grupo n\u00e3o divulga </span><span class=\"S30E8 S2AF6 S2 c660nz9x\" id=\"t1d_224\" style=\"top: 12617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o adicional acerca das mesmas, conforme permitido pela IFRS 15. </span><span class=\"S30E9 S2AF6 S2 c6619cg1\" id=\"t1e_224\" style=\"top: 12644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito de projetos de </span><span class=\"S30EA S2EAB S2 c6621xqp\" id=\"t1f_224\" style=\"top: 12644px; left: 230px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S30EB S2AF6 S2 c663ue8q\" id=\"t1g_224\" style=\"top: 12644px; left: 299px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o \u00e9 reconhecido como uma \u00fanica obriga\u00e7\u00e3o de desempenho de forma linear pelo </span><span class=\"S30EC S2AF6 S2 c664wilv\" id=\"t1h_224\" style=\"top: 12660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edodo do contrato. </span><span class=\"S30ED S2AF4 S2 c665w3va\" id=\"t1i_224\" style=\"top: 12687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(b) Juros </span><span class=\"S30EE S2AF6 S2 c666lhjh\" id=\"t1j_224\" style=\"top: 12703px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os juros recebidos s\u00e3o reconhecidos pelo princ\u00edpio da especializa\u00e7\u00e3o do exerc\u00edcio, tendo em considera\u00e7\u00e3o o montante em d\u00edvida e a taxa </span><span class=\"S30EF S2AF6 S2 c667sydv\" id=\"t1k_224\" style=\"top: 12719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetiva durante o per\u00edodo at\u00e9 \u00e0 maturidade. Se um devedor estiver sujeito a imparidade, o Grupo reduz o valor ao seu valor recuper\u00e1vel </span><span class=\"S30F0 S2AF6 S2 c6684iu7\" id=\"t1l_224\" style=\"top: 12734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(cashflow futuro estimado, descontado \u00e0 taxa efetiva original do instrumento), e contabiliza o desconto como ganho financeiro. </span><span class=\"S30F1 S2AF4 S2 c669p6tt\" id=\"t1m_224\" style=\"top: 12762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(c) Dividendos </span><span class=\"S30F2 S2AF6 S2 c670vjyp\" id=\"t1n_224\" style=\"top: 12778px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os dividendos s\u00e3o reconhecidos quando o direito dos acionistas ao seu recebimento j\u00e1 estiver devidamente estabelecido e comunicado. </span><span class=\"S30F3 S2EAB S2 c671xjvt\" id=\"t1o_224\" style=\"top: 12812px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.19. </span><span class=\"S30F4 S2EAB S2 c672o2x6\" id=\"t1p_224\" style=\"top: 12812px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios </span><span class=\"S30F5 S2AF6 S2 c673cn4v\" id=\"t1q_224\" style=\"top: 12839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios do Estado s\u00e3o reconhecidos ao seu justo valor, quando existe uma garantia suficiente de que o subs\u00eddio venha a ser recebido </span><span class=\"S30F6 S2AF6 S2 c674lncj\" id=\"t1r_224\" style=\"top: 12854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e de que a Novabase cumpre com todas as condi\u00e7\u00f5es para o receber. </span><span class=\"S30F7 S2AF6 S2 c677c18m\" id=\"t3_225\" style=\"top: 13118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios atribu\u00eddos a fundo perdido para o financiamento de projetos de desenvolvimento est\u00e3o registados no passivo \u00e0 data de </span><span class=\"S30F8 S2AF6 S2 c6784rnl\" id=\"t4_225\" style=\"top: 13134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, na rubrica 'Outros passivos n\u00e3o correntes' se a maturidade remanescente for superior a 12 meses ou na rubrica 'Proveitos diferidos </span><span class=\"S30F9 S2AF6 S2 c679s7hd\" id=\"t5_225\" style=\"top: 13149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e outros passivos correntes' se a maturidade for inferior a 12 meses, e s\u00e3o reconhecidos em resultados de cada exerc\u00edcio pelo per\u00edodo de </span><span class=\"S30FA S2AF6 S2 c680322c\" id=\"t6_225\" style=\"top: 13164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vida \u00fatil dos ativos financiados. </span><span class=\"S30FB S2AF6 S2 c681y932\" id=\"t7_225\" style=\"top: 13192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios \u00e0 explora\u00e7\u00e3o destinam-se \u00e0 cobertura dos custos, incorridos e registados, com o desenvolvimento de a\u00e7\u00f5es de forma\u00e7\u00e3o </span><span class=\"S30FC S2AF6 S2 c682nhnu\" id=\"t8_225\" style=\"top: 13207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">profissional e projetos de investiga\u00e7\u00e3o de novos conhecimentos t\u00e9cnicos e cient\u00edficos, sendo os mesmos reconhecidos em resultados \u00e0 </span><span class=\"S30FD S2AF6 S2 c6834t3b\" id=\"t9_225\" style=\"top: 13222px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">medida que os custos s\u00e3o incorridos, independentemente do momento de recebimento do subs\u00eddio. </span><span class=\"S30FE S2EAB S2 c684yho4\" id=\"ta_225\" style=\"top: 13256px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.20. </span><span class=\"S30FF S2EAB S2 c685a2oe\" id=\"tb_225\" style=\"top: 13256px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S3100 S2AF6 S2 c686o995\" id=\"tc_225\" style=\"top: 13283px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As loca\u00e7\u00f5es do Grupo referem-se principalmente ao contrato de arrendamento do edif\u00edcio onde a Novabase tem a sua sede e a contratos </span><span class=\"S3101 S2AF6 S2 c687zqml\" id=\"td_225\" style=\"top: 13299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de arrendamento de outras instala\u00e7\u00f5es onde o Grupo desenvolve a sua atividade, com prazos iniciais entre 1 e 5 anos, que podem ter </span><span class=\"S3102 S2AF6 S2 c6880knr\" id=\"te_225\" style=\"top: 13314px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de renova\u00e7\u00e3o ou rescis\u00e3o. As rendas s\u00e3o atualizadas anualmente refletindo os valores da infla\u00e7\u00e3o e/ou de mercado. </span><span class=\"S3103 S2AF6 S2 c689ghk0\" id=\"tf_225\" style=\"top: 13342px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase aplica isen\u00e7\u00f5es ao reconhecimento de loca\u00e7\u00f5es de curto prazo para arrendamentos de instala\u00e7\u00f5es com um termo igual ou </span><span class=\"S3104 S2AF6 S2 c690y2sq\" id=\"tg_225\" style=\"top: 13357px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a 12 meses. O Grupo reconhece os pagamentos de loca\u00e7\u00e3o associados a essas loca\u00e7\u00f5es como gasto em resultados pelo m\u00e9todo </span><span class=\"S3105 S2AF6 S2 c691xm9h\" id=\"th_225\" style=\"top: 13372px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">linear ao longo do prazo da loca\u00e7\u00e3o. O Grupo n\u00e3o possui loca\u00e7\u00f5es de ativos de baixo valor. </span><span class=\"S3106 S2AF6 S2 c692hr6z\" id=\"ti_225\" style=\"top: 13400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos sob direito de uso </span><span class=\"S3107 S2AF6 S2 c693x8tu\" id=\"tj_225\" style=\"top: 13427px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece um ativo sob direito de uso na data de in\u00edcio da loca\u00e7\u00e3o (i.e., na data em que o ativo subjacente est\u00e1 dispon\u00edvel para </span><span class=\"S3108 S2AF6 S2 c694b51z\" id=\"tk_225\" style=\"top: 13443px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uso). O ativo sob direito de uso \u00e9 inicialmente mensurado ao custo e subsequentemente depreciado usando o m\u00e9todo linear a partir da </span><span class=\"S3109 S2AF6 S2 c695tp4t\" id=\"tl_225\" style=\"top: 13458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de in\u00edcio at\u00e9 ao menor entre o final da vida \u00fatil do ativo sob direito de uso e o termo da loca\u00e7\u00e3o. As vidas \u00fateis estimadas dos ativos </span><span class=\"S310A S2AF6 S2 c696af4a\" id=\"tm_225\" style=\"top: 13473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sob direito de uso s\u00e3o determinadas na mesma base dos ativos fixos tang\u00edveis. Adicionalmente, o ativo sob direito de uso \u00e9 periodicamente </span><span class=\"S310B S2AF6 S2 c697ogn5\" id=\"tn_225\" style=\"top: 13489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reduzido de perdas por imparidade, se existirem, e ajustado por certas remensura\u00e7\u00f5es do passivo de loca\u00e7\u00e3o. </span><span class=\"S310C S2AF6 S2 c69829xm\" id=\"to_225\" style=\"top: 13516px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos de loca\u00e7\u00e3o </span><span class=\"S310D S2AF6 S2 c6995yib\" id=\"tp_225\" style=\"top: 13543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na data de in\u00edcio da loca\u00e7\u00e3o, o Grupo reconhece passivos de loca\u00e7\u00e3o mensurados ao valor presente dos pagamentos futuros da loca\u00e7\u00e3o. </span><span class=\"S310E S2AF6 S2 c700b6fi\" id=\"tq_225\" style=\"top: 13559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pagamentos de loca\u00e7\u00e3o incluem o pre\u00e7o de exerc\u00edcio de op\u00e7\u00f5es de compra ou renova\u00e7\u00e3o razoavelmente certas de serem exercidas </span><span class=\"S310F S2AF6 S2 c7011k02\" id=\"tr_225\" style=\"top: 13574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pelo Grupo ou pagamentos de penalidades de rescis\u00e3o de loca\u00e7\u00f5es, se o prazo da loca\u00e7\u00e3o refletir a op\u00e7\u00e3o do Grupo de rescindir o </span><span class=\"S3110 S2AF6 S2 c702vy18\" id=\"ts_225\" style=\"top: 13589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato. </span><span class=\"S3111 S2AF6 S2 c7038iwp\" id=\"tt_225\" style=\"top: 13617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No c\u00e1lculo do valor presente dos pagamentos futuros da loca\u00e7\u00e3o, o Grupo usa a sua taxa incremental de financiamento se a taxa de juro </span><span class=\"S3112 S2AF6 S2 c704v1od\" id=\"tu_225\" style=\"top: 13632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impl\u00edcita na loca\u00e7\u00e3o n\u00e3o for facilmente determin\u00e1vel. Subsequentemente, o valor dos passivos de loca\u00e7\u00e3o \u00e9 incrementado pelo valor dos </span><span class=\"S3113 S2AF6 S2 c705qbvg\" id=\"tv_225\" style=\"top: 13648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">juros e diminu\u00eddo pelos pagamentos de loca\u00e7\u00e3o. </span><span class=\"S3114 S2AF6 S2 c7065nku\" id=\"tw_225\" style=\"top: 13675px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, os passivos de loca\u00e7\u00e3o s\u00e3o remensurados quando existe uma altera\u00e7\u00e3o nos pagamentos futuros da loca\u00e7\u00e3o derivados de </span><span class=\"S3115 S2AF6 S2 c70717wt\" id=\"tx_225\" style=\"top: 13690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma varia\u00e7\u00e3o de um \u00edndice ou uma taxa, se existir uma altera\u00e7\u00e3o na estimativa do valor que se espera pagar como valor residual </span><span class=\"S3116 S2AF6 S2 c708v6pw\" id=\"ty_225\" style=\"top: 13706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">garantido, ou se o Grupo alterar a sua avalia\u00e7\u00e3o sobre se ir\u00e1 exercer uma op\u00e7\u00e3o de compra, renova\u00e7\u00e3o ou rescis\u00e3o. Quando o passivo de </span><span class=\"S3117 S2AF6 S2 c7098az0\" id=\"tz_225\" style=\"top: 13721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o \u00e9 remensurado desta forma, os pagamentos de loca\u00e7\u00e3o revistos s\u00e3o descontados \u00e0 taxa incremental de financiamento inicial, e </span><span class=\"S3118 S2AF6 S2 c710yh19\" id=\"t10_225\" style=\"top: 13736px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um ajustamento correspondente \u00e9 feito no valor contabil\u00edstico do ativo sob direito de uso, ou \u00e9 registado em resultados se o valor </span><span class=\"S3119 S2AF6 S2 c711h9cu\" id=\"t11_225\" style=\"top: 13752px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edstico do ativo sob direito de uso tiver sido reduzido a zero. </span><span class=\"S311A S2AF6 S2 c712g78r\" id=\"t12_225\" style=\"top: 13779px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sempre que o contrato de loca\u00e7\u00e3o \u00e9 modificado e a modifica\u00e7\u00e3o n\u00e3o qualifica como uma loca\u00e7\u00e3o separada, a Novabase procede \u00e0 </span><span class=\"S311B S2AF6 S2 c713ccoa\" id=\"t13_225\" style=\"top: 13795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remensura\u00e7\u00e3o do passivo (e ajusta o ativo sob direito de uso em conformidade), descontando os pagamentos de loca\u00e7\u00e3o revistos, \u00e0 taxa </span><span class=\"S311C S2AF6 S2 c714echl\" id=\"t14_225\" style=\"top: 13810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incremental de financiamento determinada \u00e0 data da modifica\u00e7\u00e3o. </span><span class=\"S311D S2EAB S2 c715305m\" id=\"t15_225\" style=\"top: 13843px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.21. </span><span class=\"S311E S2EAB S2 c71668pc\" id=\"t16_225\" style=\"top: 13843px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S311F S2AF6 S2 c717vhv0\" id=\"t17_225\" style=\"top: 13871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza instrumentos financeiros derivados para cobertura dos riscos de taxa de c\u00e2mbio a que est\u00e1 exposta. Os instrumentos </span><span class=\"S3120 S2AF6 S2 c718o271\" id=\"t18_225\" style=\"top: 13886px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros utilizados s\u00e3o contratos \"</span><span class=\"S3121 S2EAB S2 c719rzbd\" id=\"t19_225\" style=\"top: 13886px; left: 297px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards</span><span class=\"S3122 S2AF6 S2 c720ldp8\" id=\"t1a_225\" style=\"top: 13886px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\". A Novabase n\u00e3o utiliza instrumentos financeiros para especula\u00e7\u00e3o. A negocia\u00e7\u00e3o dos </span><span class=\"S3123 S2AF6 S2 c721gugu\" id=\"t1b_225\" style=\"top: 13902px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros derivados \u00e9 realizada pelo departamento financeiro, obedecendo a normas definidas e aprovadas pelo Conselho </span><span class=\"S3124 S2AF6 S2 c7220u0r\" id=\"t1c_225\" style=\"top: 13917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Administra\u00e7\u00e3o do Grupo. Os instrumentos financeiros derivados s\u00e3o mensurados inicial e subsequentemente pelo respetivo justo valor. </span><span class=\"S3125 S2AF6 S2 c723chog\" id=\"t1d_225\" style=\"top: 13932px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O m\u00e9todo de reconhecimento depende da natureza e objetivo da sua contrata\u00e7\u00e3o. </span><span class=\"S3126 S2AF4 S2 c7242jmg\" id=\"t1e_225\" style=\"top: 13960px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Instrumentos de negocia\u00e7\u00e3o </span><span class=\"S3127 S2AF6 S2 c725qlf8\" id=\"t1f_225\" style=\"top: 13976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros derivados do Grupo Novabase, embora contratados com o objetivo de efetuar cobertura econ\u00f3mica de acordo </span><span class=\"S3128 S2AF6 S2 c726unov\" id=\"t1g_225\" style=\"top: 13991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as pol\u00edticas de gest\u00e3o de risco do Grupo, n\u00e3o cumprem todas as disposi\u00e7\u00f5es da IAS 39 no que respeita \u00e0 possibilidade de qualifica\u00e7\u00e3o </span><span class=\"S3129 S2AF6 S2 c727tjsu\" id=\"t1h_225\" style=\"top: 14007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como contabilidade de cobertura, pelo que as respetivas varia\u00e7\u00f5es no justo valor s\u00e3o registadas na demonstra\u00e7\u00e3o dos resultados, em </span><span class=\"S312A S2AF6 S2 c728yifj\" id=\"t1i_225\" style=\"top: 14022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros do per\u00edodo em que ocorrem. </span><span class=\"S312B S2EAB S2 c7294bz3\" id=\"t1j_225\" style=\"top: 14055px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.22. </span><span class=\"S312C S2EAB S2 c730yjnb\" id=\"t1k_225\" style=\"top: 14055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Distribui\u00e7\u00e3o de dividendos </span><span class=\"S312D S2AF6 S2 c731g2a0\" id=\"t1l_225\" style=\"top: 14083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A distribui\u00e7\u00e3o de dividendos a acionistas \u00e9 reconhecida como um passivo na data em que \u00e9 aprovada pelos acionistas. </span><span class=\"S312E S2EAB S2 c732vcup\" id=\"t1m_225\" style=\"top: 14117px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.23. </span><span class=\"S312F S2EAB S2 c733i43m\" id=\"t1n_225\" style=\"top: 14117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados por a\u00e7\u00e3o </span><span class=\"S3130 S2AF4 S2 c734bcqc\" id=\"t1o_225\" style=\"top: 14144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00e1sico </span><span class=\"S3131 S2AF6 S2 c735cwzw\" id=\"t1p_225\" style=\"top: 14160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O c\u00e1lculo do resultado b\u00e1sico por a\u00e7\u00e3o baseia-se no lucro atribu\u00edvel aos acionistas ordin\u00e1rios dividido pela m\u00e9dia ponderada de a\u00e7\u00f5es </span><span class=\"S3132 S2AF6 S2 c73639px\" id=\"t1q_225\" style=\"top: 14176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ordin\u00e1rias no per\u00edodo, excluindo a\u00e7\u00f5es ordin\u00e1rias compradas pelo Grupo e detidas como a\u00e7\u00f5es pr\u00f3prias. </span><span class=\"S3133 S2AF4 S2 c739ishc\" id=\"t3_226\" style=\"top: 14418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dilu\u00eddo </span><span class=\"S3134 S2AF6 S2 c740d3wu\" id=\"t4_226\" style=\"top: 14435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O resultado dilu\u00eddo por a\u00e7\u00e3o \u00e9 calculado ajustando o n\u00ba m\u00e9dio ponderado de a\u00e7\u00f5es ordin\u00e1rias de forma a assumir a convers\u00e3o de todas </span><span class=\"S3135 S2AF6 S2 c741vsjp\" id=\"t5_226\" style=\"top: 14450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">as potenciais a\u00e7\u00f5es ordin\u00e1rias dilutivas. </span><span class=\"S3136 S2AF6 S2 c7425u8j\" id=\"t6_226\" style=\"top: 14477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos te\u00f3ricos, a Novabase tem apenas um tipo de potenciais a\u00e7\u00f5es ordin\u00e1rias dilutivas: as stock options. Para o c\u00e1lculo do </span><span class=\"S3137 S2AF6 S2 c743z3s8\" id=\"t7_226\" style=\"top: 14493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Ajustamento relativo \u00e0s stock options', determina-se o n\u00famero de a\u00e7\u00f5es que seriam adquiridas ao justo valor (determinado pela m\u00e9dia </span><span class=\"S3138 S2AF6 S2 c744f5vc\" id=\"t8_226\" style=\"top: 14508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo da cota\u00e7\u00e3o de mercado das a\u00e7\u00f5es da Novabase), o qual \u00e9 depois comparado com o n\u00famero de a\u00e7\u00f5es que seriam emitidas se </span><span class=\"S3139 S2AF6 S2 c745gsm6\" id=\"t9_226\" style=\"top: 14523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fossem exercidas todas as op\u00e7\u00f5es, a n\u00e3o ser nos casos em que as op\u00e7\u00f5es j\u00e1 foram exercidas (mas a sua titularidade n\u00e3o foi transferida </span><span class=\"S313A S2AF6 S2 c746tan6\" id=\"ta_226\" style=\"top: 14539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o participante do plano) tendo sido apurado o n\u00famero de a\u00e7\u00f5es correspondente a essas op\u00e7\u00f5es, situa\u00e7\u00f5es em que este n\u00famero </span><span class=\"S313B S2AF6 S2 c7475i34\" id=\"tb_226\" style=\"top: 14554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prevalece. </span><span class=\"S313C S2EAB S2 c748vq9h\" id=\"tc_226\" style=\"top: 14588px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.24. </span><span class=\"S313D S2EAB S2 c749gvtt\" id=\"td_226\" style=\"top: 14588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S313E S2AF6 S2 c75079f2\" id=\"te_226\" style=\"top: 14615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Uma opera\u00e7\u00e3o descontinuada \u00e9 uma componente do neg\u00f3cio do Grupo que compreende unidades operacionais e fluxos de caixa que </span><span class=\"S313F S2AF6 S2 c7517mee\" id=\"tf_226\" style=\"top: 14630px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possam ser claramente distinguidos, operacionalmente e para finalidades de relato financeiro, do resto do Grupo, e que: </span><span class=\"S3140 S2AF6 S2 c7524j3w\" id=\"tg_226\" style=\"top: 14658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 represente uma importante linha de neg\u00f3cios separada ou uma \u00e1rea geogr\u00e1fica operacional; </span><span class=\"S3141 S2AF6 S2 c753wvfa\" id=\"th_226\" style=\"top: 14673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja parte integrante de um \u00fanico plano coordenado para alienar uma importante linha de neg\u00f3cios separada ou \u00e1rea geogr\u00e1fica </span><span class=\"S3142 S2AF6 S2 c7543oom\" id=\"ti_226\" style=\"top: 14688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacional; ou </span><span class=\"S3143 S2AF6 S2 c75565xc\" id=\"tj_226\" style=\"top: 14704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja uma subsidi\u00e1ria adquirida exclusivamente com vista \u00e0 revenda. </span><span class=\"S3144 S2AF6 S2 c756rqkl\" id=\"tk_226\" style=\"top: 14731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A classifica\u00e7\u00e3o como opera\u00e7\u00e3o descontinuada acontece quando a opera\u00e7\u00e3o \u00e9 alienada ou quando cumpre os crit\u00e9rios para ser classificada </span><span class=\"S3145 S2AF6 S2 c757cmoo\" id=\"tl_226\" style=\"top: 14747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como detida para venda, o que se verificar primeiro. </span><span class=\"S3146 S2AF6 S2 c7586bvo\" id=\"tm_226\" style=\"top: 14774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma opera\u00e7\u00e3o \u00e9 classificada como opera\u00e7\u00e3o descontinuada, os comparativos da demonstra\u00e7\u00e3o dos resultados e da demonstra\u00e7\u00e3o </span><span class=\"S3147 S2AF6 S2 c759vpgg\" id=\"tn_226\" style=\"top: 14789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do rendimento integral s\u00e3o reapresentados como se a opera\u00e7\u00e3o tivesse sido descontinuada desde o in\u00edcio do exerc\u00edcio comparativo. </span><span class=\"S3148 S2AF6 S2 c760n1lo\" id=\"to_226\" style=\"top: 14817px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ao n\u00edvel da demonstra\u00e7\u00e3o dos resultados, os resultados s\u00e3o relevados na rubrica 'Resultados das opera\u00e7\u00f5es descontinuadas' e, ao n\u00edvel </span><span class=\"S3149 S2AF6 S2 c761qujy\" id=\"tp_226\" style=\"top: 14832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, nas rubricas denominadas 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S314A S2AF6 S2 c762oldy\" id=\"tq_226\" style=\"top: 14848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas'. </span><span class=\"S314B S2AF6 S2 c763e7bg\" id=\"tr_226\" style=\"top: 14875px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, as opera\u00e7\u00f5es descontinuadas correspondem sobretudo ao Neg\u00f3cio Neotalent, descontinuado no final de 2023, </span><span class=\"S314C S2AF6 S2 c764qzlo\" id=\"ts_226\" style=\"top: 14890px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como resultado do acordo de venda \u00e0 Conclusion Group B.V. do neg\u00f3cio de </span><span class=\"S314D S2EAB S2 c765fu0k\" id=\"tt_226\" style=\"top: 14890px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S314E S2AF6 S2 c766g9o6\" id=\"tu_226\" style=\"top: 14890px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ver nota 38). Compreende ainda um valor marginal </span><span class=\"S314F S2AF6 S2 c76756ue\" id=\"tv_226\" style=\"top: 14906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de resultados e passivos referentes ao Neg\u00f3cio GTE, descontinuado no final de 2019, e \u00e0 empresa Collab, alienada no 1\u00ba trimestre de </span><span class=\"S3150 S2AF6 S2 c768s61f\" id=\"tw_226\" style=\"top: 14921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2020. </span><span class=\"S3151 S2EAB S2 c769isyq\" id=\"tx_226\" style=\"top: 14955px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.25. </span><span class=\"S3152 S2EAB S2 c7707dv6\" id=\"ty_226\" style=\"top: 14955px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comparativos </span><span class=\"S3153 S2AF6 S2 c771xb7i\" id=\"tz_226\" style=\"top: 14982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas do ano findo em 31 de dezembro de 2023 s\u00e3o compar\u00e1veis em todos os aspetos materialmente </span><span class=\"S3154 S2AF6 S2 c772sm4n\" id=\"t10_226\" style=\"top: 14998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes com o ano de 2022, n\u00e3o tendo ocorrido altera\u00e7\u00f5es de pol\u00edticas contabil\u00edsticas, face \u00e0s utilizadas para efeitos de prepara\u00e7\u00e3o </span><span class=\"S3155 S2AF6 S2 c773uraf\" id=\"t11_226\" style=\"top: 15013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da informa\u00e7\u00e3o financeira do exerc\u00edcio anterior, apresentada para efeitos de comparativos. </span><span class=\"S3156 S2AF6 S2 c774jrp7\" id=\"t12_226\" style=\"top: 15040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fruto da aliena\u00e7\u00e3o da Novabase Neotalent, S.A. descrita na nota 38, a demonstra\u00e7\u00e3o dos resultados referente a 2022 foi reapresentada. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span><span class=\"S3325 S2EAB S2 c1246o1up\" id=\"t1d_230\" style=\"top: 20285px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S3326 S2EAB S2 c1247sgwz\" id=\"t1e_230\" style=\"top: 20285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros mensurados ao justo valor </span><span class=\"S3327 S2AF6 S2 c1248d61x\" id=\"t1f_230\" style=\"top: 20312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor de instrumentos financeiros n\u00e3o cotados num mercado ativo \u00e9 determinado com base em m\u00e9todos de avalia\u00e7\u00e3o e teorias </span><span class=\"S3328 S2AF6 S2 c1249wt0f\" id=\"t1g_230\" style=\"top: 20328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras. A utiliza\u00e7\u00e3o de metodologias de valoriza\u00e7\u00e3o requer a utiliza\u00e7\u00e3o de pressupostos, sendo que alguns deles requerem a </span><span class=\"S3329 S2AF6 S2 c1250x3t9\" id=\"t1h_230\" style=\"top: 20343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">utiliza\u00e7\u00e3o de estimativas (ver nota 39). Desta forma, altera\u00e7\u00f5es nos referidos pressupostos podem resultar numa altera\u00e7\u00e3o do justo valor </span><span class=\"S332A S2AF6 S2 c1251qgdr\" id=\"t1i_230\" style=\"top: 20358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportado. </span><span class=\"S332B S2EAB S2 c1252vc90\" id=\"t1j_230\" style=\"top: 20392px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S332C S2EAB S2 c1253d2kd\" id=\"t1k_230\" style=\"top: 20392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento e Imposto diferido </span><span class=\"S332D S2AF6 S2 c12548eq7\" id=\"t1l_230\" style=\"top: 20420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase \u00e9 sujeito \u00e0 tributa\u00e7\u00e3o nas localiza\u00e7\u00f5es em que opera, existindo, portanto, uma componente de julgamento quando se </span><span class=\"S332E S2AF6 S2 c12550yko\" id=\"t1m_230\" style=\"top: 20435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determina o c\u00e1lculo da estimativa para impostos e a utiliza\u00e7\u00e3o dos ativos e passivos por impostos diferidos. Os ativos e passivos por </span><span class=\"S332F S2AF6 S2 c1256ctfj\" id=\"t1n_230\" style=\"top: 20450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos foram determinados com base na legisla\u00e7\u00e3o fiscal atualmente em vigor para as empresas do Grupo, ou em legisla\u00e7\u00e3o </span><span class=\"S3330 S2AF6 S2 c1257neck\" id=\"t1o_230\" style=\"top: 20465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">j\u00e1 publicada para aplica\u00e7\u00e3o futura. Altera\u00e7\u00f5es na legisla\u00e7\u00e3o fiscal podem influenciar o valor dos impostos diferidos. </span><span class=\"S3331 S2AF6 S2 c12582g11\" id=\"t1p_230\" style=\"top: 20493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ativos por impostos diferidos relativos a cr\u00e9ditos fiscais obtidos no \u00e2mbito do SIFIDE com base em estimativas. O </span><span class=\"S3332 S2AF6 S2 c1259jcdp\" id=\"t1q_230\" style=\"top: 20508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor final destes cr\u00e9ditos fiscais, apenas \u00e9 conhecido em exerc\u00edcios futuros com base na aprova\u00e7\u00e3o pelo organismo competente (ANI) </span><span class=\"S3333 S2AF6 S2 c1260w7kq\" id=\"t1r_230\" style=\"top: 20524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das candidaturas apresentadas pelo Grupo. Os montantes contabilizados de cr\u00e9ditos fiscais ainda n\u00e3o aprovados ascendem a 2.693m\u20ac </span><span class=\"S3334 S2AF6 S2 c1261qztv\" id=\"t1s_230\" style=\"top: 20539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2022: 2.313m\u20ac), sendo prov\u00e1vel a aprova\u00e7\u00e3o dos mesmos. </span><span class=\"S3335 S2AF6 S2 c1262tym0\" id=\"t1t_230\" style=\"top: 20566px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ainda impostos diferidos sobre preju\u00edzos fiscais com base em estimativas de lucros fiscais futuros, e tais ativos s\u00f3 s\u00e3o </span><span class=\"S3336 S2AF6 S2 c12631nn6\" id=\"t1u_230\" style=\"top: 20582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidos se houver uma elevada expectativa de recupera\u00e7\u00e3o futura. </span><span class=\"S3337 S2AF6 S2 c126456px\" id=\"t1v_230\" style=\"top: 20609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o impacto fiscal \u00e9 diferente dos montantes inicialmente registados, estas diferen\u00e7as ter\u00e3o impacto no gasto de imposto sobre o </span><span class=\"S3338 S2AF6 S2 c12653tno\" id=\"t1w_230\" style=\"top: 20624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento e no imposto diferido, no per\u00edodo em que este c\u00e1lculo \u00e9 efetuado. </span><span class=\"S3339 S2EAB S2 c1268lqmf\" id=\"t3_231\" style=\"top: 20918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S333A S2EAB S2 c1269chzc\" id=\"t4_231\" style=\"top: 20918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9dito </span><span class=\"S333B S2AF6 S2 c1270t6ai\" id=\"t5_231\" style=\"top: 20946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito pelo Grupo Novabase proveniente da presta\u00e7\u00e3o de servi\u00e7os de projetos em regime de 'turn key' requer o uso </span><span class=\"S333C S2AF6 S2 c1271s8vv\" id=\"t6_231\" style=\"top: 20961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de julgamentos, desde logo na aplica\u00e7\u00e3o do modelo das cinco etapas estabelecido na IFRS 15, nomeadamente na identifica\u00e7\u00e3o das </span><span class=\"S333D S2AF6 S2 c12729npr\" id=\"t7_231\" style=\"top: 20976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00f5es de performance e na aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o \u00e0s obriga\u00e7\u00f5es de performance definidas, com base nos \"stand-alone </span><span class=\"S333E S2AF6 S2 c1273e8q5\" id=\"t8_231\" style=\"top: 20992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prices\". Adicionalmente, a Gest\u00e3o procede a an\u00e1lises e estimativas no que concerne ao desenvolvimento atual e futuro dos projetos de </span><span class=\"S333F S2AF6 S2 c1274eixo\" id=\"t9_231\" style=\"top: 21007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consultoria, os quais podem vir a ter um desenvolvimento futuro diferente do or\u00e7amentado \u00e0 presente data pelos respons\u00e1veis t\u00e9cnicos </span><span class=\"S3340 S2AF6 S2 c12750tc3\" id=\"ta_231\" style=\"top: 21022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cada projeto. </span><span class=\"S3341 S2AF6 S2 c1276vpus\" id=\"tb_231\" style=\"top: 21050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Eventuais altera\u00e7\u00f5es de estimativa iriam influenciar as rubricas de 'Acr\u00e9scimos de proveitos' e de 'Proveitos diferidos e outros passivos </span><span class=\"S3342 S2AF6 S2 c1277wbfl\" id=\"tc_231\" style=\"top: 21065px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">correntes' na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira e 'Presta\u00e7\u00e3o de servi\u00e7os' na demonstra\u00e7\u00e3o dos resultados, contudo, historicamente, </span><span class=\"S3343 S2AF6 S2 c127889ge\" id=\"td_231\" style=\"top: 21081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o se t\u00eam verificado desvios materiais nas estimativas de custos a incorrer nos projetos em curso que transitam de ano, nem no desfecho </span><span class=\"S3344 S2AF6 S2 c1279bxvg\" id=\"te_231\" style=\"top: 21096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da transa\u00e7\u00e3o. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span><span class=\"S335C S2EAB S2 c13036cjm\" id=\"t12_231\" style=\"top: 21494px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">g) </span><span class=\"S335D S2EAB S2 c1304xqci\" id=\"t13_231\" style=\"top: 21494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S335E S2AF6 S2 c1305rrgo\" id=\"t14_231\" style=\"top: 21521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase reconhece mensalmente uma estimativa de pr\u00e9mios e outras remunera\u00e7\u00f5es vari\u00e1veis que tem em considera\u00e7\u00e3o os </span><span class=\"S335F S2AF6 S2 c1306rwy7\" id=\"t15_231\" style=\"top: 21536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valores te\u00f3ricos acordados com os colaboradores, o seguimento das taxas previstas de atingimento dos objetivos e a situa\u00e7\u00e3o geral dos </span><span class=\"S3360 S2AF6 S2 c1307hboa\" id=\"t16_231\" style=\"top: 21552px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios da Empresa. A remunera\u00e7\u00e3o vari\u00e1vel dos elementos do Conselho de Administra\u00e7\u00e3o \u00e9 determinada pela Comiss\u00e3o de Vencimentos </span><span class=\"S3361 S2AF6 S2 c1308fs2r\" id=\"t17_231\" style=\"top: 21567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos termos da pol\u00edtica de remunera\u00e7\u00e3o, podendo ser composta por uma remunera\u00e7\u00e3o vari\u00e1vel em numer\u00e1rio (associada, entre outros </span><span class=\"S3362 S2AF6 S2 c1309symn\" id=\"t18_231\" style=\"top: 21582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fatores, ao desempenho da Novabase) e planos tendo por base valores mobili\u00e1rios da Novabase (designadamente participa\u00e7\u00e3o em Planos </span><span class=\"S3363 S2AF6 S2 c1310no7s\" id=\"t19_231\" style=\"top: 21598px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es da Novabase). Desta forma, a estimativa do custo corrente do exerc\u00edcio registado na rubrica de </span><span class=\"S3364 S2AF6 S2 c1311b6hs\" id=\"t1a_231\" style=\"top: 21613px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Fornecedores e outras contas a pagar', \u00e9 preparada com base na melhor estimativa da Gest\u00e3o face ao desempenho do exerc\u00edcio em </span><span class=\"S3365 S2AF6 S2 c1312cy2c\" id=\"t1b_231\" style=\"top: 21628px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso, sendo o valor final apenas conhecido no exerc\u00edcio seguinte, ap\u00f3s delibera\u00e7\u00e3o da Comiss\u00e3o de Vencimentos. Mais informa\u00e7\u00e3o sobre </span><span class=\"S3366 S2AF6 S2 c1313c0gk\" id=\"t1c_231\" style=\"top: 21643px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a pol\u00edtica de remunera\u00e7\u00e3o da Novabase e remunera\u00e7\u00f5es auferidas pelos Administradores no exerc\u00edcio, pode ser encontrada no ponto D. </span><span class=\"S3367 S2AF6 S2 c1314uufg\" id=\"t1d_231\" style=\"top: 21659px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es do Relat\u00f3rio sobre o Governo da Sociedade, que constitui parte integrante deste Relat\u00f3rio Financeiro Anual. </span><span class=\"S3368 S2EAB S2 c1315ybyb\" id=\"t1e_231\" style=\"top: 21693px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">h) </span><span class=\"S3369 S2EAB S2 c1316da0u\" id=\"t1f_231\" style=\"top: 21693px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S336A S2AF6 S2 c1317kr70\" id=\"t1g_231\" style=\"top: 21720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na determina\u00e7\u00e3o do prazo da loca\u00e7\u00e3o para alguns contratos que t\u00eam op\u00e7\u00f5es de renova\u00e7\u00e3o ou de </span><span class=\"S336B S2AF6 S2 c1318vd1i\" id=\"t1h_231\" style=\"top: 21735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cancelamento, ou seja, considera todos os fatores relevantes que constituem um incentivo econ\u00f3mico ao exerc\u00edcio das op\u00e7\u00f5es. A </span><span class=\"S336C S2AF6 S2 c1319vlq5\" id=\"t1i_231\" style=\"top: 21751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">avalia\u00e7\u00e3o sobre se \u00e9 razoavelmente certo que o Grupo exer\u00e7a as op\u00e7\u00f5es de renova\u00e7\u00e3o ou razoavelmente certo que n\u00e3o ir\u00e1 exercer as </span><span class=\"S336D S2AF6 S2 c1320smky\" id=\"t1j_231\" style=\"top: 21766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de cancelamento antecipado t\u00eam impacto no prazo da loca\u00e7\u00e3o, o que afeta significativamente o montante de passivos de loca\u00e7\u00e3o </span><span class=\"S336E S2AF6 S2 c1321mqtv\" id=\"t1k_231\" style=\"top: 21781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e ativos sob direito de uso reconhecidos. Ap\u00f3s a data inicial, o Grupo reavalia o prazo da loca\u00e7\u00e3o se existir um evento significativo ou </span><span class=\"S336F S2AF6 S2 c132227hd\" id=\"t1l_231\" style=\"top: 21796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o de circunst\u00e2ncias que est\u00e3o no seu controlo e que afetam a sua capacidade de exercer (ou n\u00e3o) as op\u00e7\u00f5es. </span><span class=\"S3370 S2AF6 S2 c1323o9vk\" id=\"t1m_231\" style=\"top: 21824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce ainda julgamento na determina\u00e7\u00e3o da taxa incremental de financiamento a aplicar a cada carteira de loca\u00e7\u00f5es </span><span class=\"S3371 S2AF6 S2 c13249v7r\" id=\"t1n_231\" style=\"top: 21839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">identificada e na determina\u00e7\u00e3o do valor residual garantido, componente dos pagamentos de loca\u00e7\u00e3o. Neste \u00faltimo caso, de acordo com </span><span class=\"S3372 S2AF6 S2 c1325y409\" id=\"t1o_231\" style=\"top: 21855px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a IFRS 16, a Gest\u00e3o considera no c\u00e1lculo do passivo de loca\u00e7\u00e3o o valor que estima vir a pagar. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14085": {
   "value": "<span class=\"S2E88 S2EAB S2 c3539hp\" id=\"t10_215\" style=\"top:709px;left:58px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2.1. </span><span class=\"S2E89 S2EAB S2 c36gv79\" id=\"t11_215\" style=\"top:709px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Bases de prepara\u00e7\u00e3o </span><span class=\"S2E8A S2AF6 S2 c37vybc\" id=\"t12_215\" style=\"top:737px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As demonstra\u00e7\u00f5es financeiras consolidadas da Novabase foram preparadas em conformidade com as International Financial Reporting </span><span class=\"S2E8B S2AF6 S2 c38dmms\" id=\"t13_215\" style=\"top:752px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Standards - IFRS (Normas Internacionais de Relato Financeiro), tal como adotadas pela Uni\u00e3o Europeia e em vigor a 31 de dezembro de </span><span class=\"S2E8C S2AF6 S2 c39gafm\" id=\"t14_215\" style=\"top:767px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2023. </span><span class=\"S2E8D S2AF6 S2 c40u4hm\" id=\"t15_215\" style=\"top:795px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Deve entender-se como fazendo parte daquelas Normas, quer as IFRS emitidas pelo International Accounting Standards Board (\u201cIASB\u201d), </span><span class=\"S2E8E S2AF6 S2 c411s4x\" id=\"t16_215\" style=\"top:810px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">quer as IAS emitidas pelo International Accounting Standards Committee (\u201cIASC\u201d) e respetivas interpreta\u00e7\u00f5es \u2013 IFRIC e SIC, emitidas, </span><span class=\"S2E8F S2AF6 S2 c42q3yz\" id=\"t17_215\" style=\"top:825px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">respetivamente, pelo International Financial Reporting Interpretations Committee (\u201cIFRIC\u201d) e Standard Interpretations Committee </span><span class=\"S2E90 S2AF6 S2 c43376z\" id=\"t18_215\" style=\"top:841px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(\u201cSIC\u201d). O conjunto daquelas normas e interpreta\u00e7\u00f5es ser\u00e3o designadas genericamente por IFRS. </span><span class=\"S2E91 S2AF6 S2 c44sxs4\" id=\"t19_215\" style=\"top:868px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Estas demonstra\u00e7\u00f5es financeiras est\u00e3o apresentadas em milhares de euros, arredondado ao milhar mais pr\u00f3ximo, exceto quando </span><span class=\"S2E92 S2AF6 S2 c450i6v\" id=\"t1a_215\" style=\"top:883px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">expressamente indicado em contr\u00e1rio. As abreviaturas \u2018m\u20ac\u2019 e \u2018M\u20ac\u2019 representam milhares e milh\u00f5es de euros, respetivamente. </span><span class=\"S2E93 S2AF4 S2 c464iro\" id=\"t1b_215\" style=\"top:911px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que se tornaram efetivas em 2023 </span><span class=\"S2E94 S2AF6 S2 c47a8bz\" id=\"t1c_215\" style=\"top:939px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E95 S2AF4 S2 c48y2oc\" id=\"t1d_215\" style=\"top:939px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas\u2019</span><span class=\"S2E96 S2AF6 S2 c49e6xa\" id=\"t1e_215\" style=\"top:939px;left:429px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio requerer que as entidades divulguem as suas pol\u00edticas </span><span class=\"S2E97 S2AF6 S2 c50r358\" id=\"t1f_215\" style=\"top:954px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">contabil\u00edsticas com base na defini\u00e7\u00e3o de \u201cmaterial\u201d em detrimento de \u201csignificativo\u201d. A informa\u00e7\u00e3o relativa a uma pol\u00edtica contabil\u00edstica </span><span class=\"S2E98 S2AF6 S2 c51rwuj\" id=\"t1g_215\" style=\"top:969px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">considera-se material caso, na aus\u00eancia da mesma, os utilizadores das demonstra\u00e7\u00f5es financeiras n\u00e3o tenham a capacidade de </span><span class=\"S2E99 S2AF6 S2 c52yxng\" id=\"t1h_215\" style=\"top:984px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">compreender outras informa\u00e7\u00f5es financeiras inclu\u00eddas nessas mesmas demonstra\u00e7\u00f5es financeiras. As informa\u00e7\u00f5es imateriais relativas a </span><span class=\"S2E9A S2AF6 S2 c53m3dz\" id=\"t1i_215\" style=\"top:1000px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">pol\u00edticas contabil\u00edsticas n\u00e3o precisam de ser divulgadas. O IFRS Practice Statement 2 \u2013 \u2018Making Materiality Judgements\u2019 foi tamb\u00e9m </span><span class=\"S2E9B S2AF6 S2 c54gy51\" id=\"t1j_215\" style=\"top:1015px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">alterado pelo IASB, para clarificar como se aplica o conceito de \u201cmaterial\u201d \u00e0 divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas. </span><span class=\"S2E9C S2AF6 S2 c55ffxn\" id=\"t1k_215\" style=\"top:1043px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E9D S2AF4 S2 c56wijk\" id=\"t1l_215\" style=\"top:1043px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 8, \u2018Divulga\u00e7\u00e3o de estimativas contabil\u00edsticas\u2019</span><span class=\"S2E9E S2AF6 S2 c570sad\" id=\"t1m_215\" style=\"top:1043px;left:447px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio introduzir a defini\u00e7\u00e3o de estimativa contabil\u00edstica </span><span class=\"S2E9F S2AF6 S2 c58qzf5\" id=\"t1n_215\" style=\"top:1058px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">e a forma como esta se distingue das altera\u00e7\u00f5es de pol\u00edticas contabil\u00edsticas. As estimativas contabil\u00edsticas passam a ser definidas como </span><span class=\"S2EA0 S2AF6 S2 c59al1e\" id=\"t1o_215\" style=\"top:1073px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">valores monet\u00e1rios sujeitos a incerteza na sua mensura\u00e7\u00e3o, utilizadas para concretizar o(s) objetivo(s) de uma pol\u00edtica contabil\u00edstica. </span><span class=\"S2EA1 S2AF6 S2 c60wqht\" id=\"t1p_215\" style=\"top:1101px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2EA2 S2AF4 S2 c61havf\" id=\"t1q_215\" style=\"top:1101px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Imposto diferido relacionado com os ativos e passivos associados a uma \u00fanica transa\u00e7\u00e3o\u2019</span><span class=\"S2EA3 S2AF6 S2 c62uwv1\" id=\"t1r_215\" style=\"top:1101px;left:724px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio </span><span class=\"S2EA4 S2AF6 S2 c63ygrr\" id=\"t1s_215\" style=\"top:1116px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">clarificar como devem as entidades contabilizar imposto diferido sobre determinadas transa\u00e7\u00f5es espec\u00edficas, quando o seu </span><span class=\"S2EA5 S2AF6 S2 c64b5ut\" id=\"t1t_215\" style=\"top:1131px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial d\u00ea origem a valores iguais de diferen\u00e7as tempor\u00e1rias tribut\u00e1veis e diferen\u00e7as tempor\u00e1rias dedut\u00edveis. As </span><span class=\"S2EA6 S2AF6 S2 c653tiu\" id=\"t1u_215\" style=\"top:1147px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">transa\u00e7\u00f5es sujeitas referem-se ao registo de: i) ativos sob direito de uso e passivos de loca\u00e7\u00e3o; e ii) provis\u00f5es para desmantelamento, </span><span class=\"S2EA7 S2AF6 S2 c66qfmg\" id=\"t1v_215\" style=\"top:1162px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">restauro ou passivos semelhantes com os correspondentes valores reconhecidos como parte do custo do ativo relacionado, quando na </span><span class=\"S2EA8 S2AF6 S2 c67z6ks\" id=\"t1w_215\" style=\"top:1177px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">data do reconhecimento inicial n\u00e3o relevem para efeitos fiscais. Estas diferen\u00e7as tempor\u00e1rias n\u00e3o est\u00e3o no \u00e2mbito da isen\u00e7\u00e3o de </span><span class=\"S2EA9 S2AF6 S2 c689yjr\" id=\"t1x_215\" style=\"top:1193px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial de impostos diferidos. </span><span class=\"S2EAD S2AF6 S2 c71s7z3\" id=\"t3_216\" style=\"top: 1418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EAE S2AF4 S2 c724otl\" id=\"t4_216\" style=\"top: 1418px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Reforma da tributa\u00e7\u00e3o internacional \u2013 Regras do modelo do Pilar Dois\u2019</span><span class=\"S2EAF S2AF6 S2 c73s0jt\" id=\"t5_216\" style=\"top: 1418px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">. Esta altera\u00e7\u00e3o constituiu a resposta do </span><span class=\"S2EB0 S2AF6 S2 c74k5v7\" id=\"t6_216\" style=\"top: 1434px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IASB \u00e0s quest\u00f5es levantadas pelos </span><span class=\"S2EB1 S2EAB S2 c753tdv\" id=\"t7_216\" style=\"top: 1434px; left: 280px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">stakeholders </span><span class=\"S2EB2 S2AF6 S2 c76wfsp\" id=\"t8_216\" style=\"top: 1434px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no \u00e2mbito da implementa\u00e7\u00e3o das regras do \u201cGlobal Anti-Base Erosion (GloBE)\u201d da OCDE </span><span class=\"S2EB3 S2AF6 S2 c773ah5\" id=\"t9_216\" style=\"top: 1449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e compreende: a) uma exce\u00e7\u00e3o tempor\u00e1ria aos requisitos de reconhecimento e divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre ativos e passivos por </span><span class=\"S2EB4 S2AF6 S2 c78gn9b\" id=\"ta_216\" style=\"top: 1464px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos relacionados com o Pilar Dois; e b) os requisitos de divulga\u00e7\u00e3o adicionais para entidades afetadas, como sejam o facto </span><span class=\"S2EB5 S2AF6 S2 c79xb10\" id=\"tb_216\" style=\"top: 1480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de a exce\u00e7\u00e3o ter sido aplicada, divulga\u00e7\u00e3o em separado do gasto l\u00edquido de imposto corrente relacionado com impostos sobre o </span><span class=\"S2EB6 S2AF6 S2 c80zi67\" id=\"tc_216\" style=\"top: 1495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento Pilar Dois, e informa\u00e7\u00e3o conhecida ou razoavelmente estim\u00e1vel que auxilie os utilizadores das demonstra\u00e7\u00f5es financeiras a </span><span class=\"S2EB7 S2AF6 S2 c81q2l2\" id=\"td_216\" style=\"top: 1510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender o impacto da aplica\u00e7\u00e3o das regras do Pilar Dois, entre a data de publica\u00e7\u00e3o da legisla\u00e7\u00e3o e a data da sua entrada em vigor. </span><span class=\"S2EB8 S2AF6 S2 c8209fo\" id=\"te_216\" style=\"top: 1538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nenhuma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, aplicada pelo Grupo pela primeira vez neste exerc\u00edcio, teve impacto </span><span class=\"S2EB9 S2AF6 S2 c834nko\" id=\"tf_216\" style=\"top: 1553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativo nas demonstra\u00e7\u00f5es financeiras consolidadas, considerando o referido no par\u00e1grafo seguinte. </span><span class=\"S2EBA S2AF6 S2 c84a0d1\" id=\"tg_216\" style=\"top: 1581px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com a entrada em vigor da altera\u00e7\u00e3o \u00e0 IAS 1, e a mudan\u00e7a de pol\u00edticas contabil\u00edsticas significativas para pol\u00edticas contabil\u00edsticas </span><span class=\"S2EBB S2AF6 S2 c85hrvc\" id=\"th_216\" style=\"top: 1596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">materiais, a Novabase procedeu \u00e0 revis\u00e3o das suas pol\u00edticas contabil\u00edsticas, tendo da\u00ed resultado uma redu\u00e7\u00e3o das divulga\u00e7\u00f5es a efetuar. </span><span class=\"S2EBC S2AF4 S2 c86ao7u\" id=\"ti_216\" style=\"top: 1623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que apesar de j\u00e1 estarem publicadas, a sua aplica\u00e7\u00e3o apenas \u00e9 </span><span class=\"S2EBD S2AF4 S2 c87kwdu\" id=\"tj_216\" style=\"top: 1639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obrigat\u00f3ria para exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024, e que o Grupo decidiu n\u00e3o adotar antecipadamente </span><span class=\"S2EBE S2AF6 S2 c88ox2h\" id=\"tk_216\" style=\"top: 1666px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EBF S2AF4 S2 c89p2ho\" id=\"tl_216\" style=\"top: 1666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IFRS 16, \u2018Passivos por loca\u00e7\u00e3o numa venda e reloca\u00e7\u00e3o\u2019 </span><span class=\"S2EC0 S2AF6 S2 c90p4a0\" id=\"tm_216\" style=\"top: 1666px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EC1 S2AF6 S2 c91e74y\" id=\"tn_216\" style=\"top: 1682px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2024). A altera\u00e7\u00e3o a esta norma introduz orienta\u00e7\u00f5es relativamente \u00e0 mensura\u00e7\u00e3o subsequente de passivos de loca\u00e7\u00e3o, relacionados </span><span class=\"S2EC2 S2AF6 S2 c92fdrd\" id=\"to_216\" style=\"top: 1697px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com transa\u00e7\u00f5es de venda e reloca\u00e7\u00e3o (\u201csale &amp; leaseback\u201d) que qualificam como \u201cvenda\u201d de acordo com os princ\u00edpios da IFRS 15 \u2013 \u2018R\u00e9dito </span><span class=\"S2EC3 S2AF6 S2 c9353aw\" id=\"tp_216\" style=\"top: 1712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de contratos com clientes\u2019. Esta altera\u00e7\u00e3o estabelece um requisito para os vendedores-locat\u00e1rios determinarem os \"pagamentos de </span><span class=\"S2EC4 S2AF6 S2 c9478zv\" id=\"tq_216\" style=\"top: 1727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o\" e \"pagamentos de loca\u00e7\u00e3o revistos\" de maneira a que estes n\u00e3o venham a reconhecer ganhos/(perdas) relativamente ao direito </span><span class=\"S2EC5 S2AF6 S2 c95yn0u\" id=\"tr_216\" style=\"top: 1743px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de uso que ret\u00eam. </span><span class=\"S2EC6 S2AF6 S2 c96rs7h\" id=\"ts_216\" style=\"top: 1770px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EC7 S2AF4 S2 c9798sw\" id=\"tt_216\" style=\"top: 1770px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Classifica\u00e7\u00e3o de passivos como correntes ou n\u00e3o correntes\u2019 </span><span class=\"S2EC8 S2AF6 S2 c980jwq\" id=\"tu_216\" style=\"top: 1770px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s </span><span class=\"S2EC9 S2AF6 S2 c99p5ze\" id=\"tv_216\" style=\"top: 1785px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 de janeiro de 2024). Esta altera\u00e7\u00e3o clarifica que os passivos s\u00e3o classificados como saldos correntes ou n\u00e3o correntes em fun\u00e7\u00e3o do </span><span class=\"S2ECA S2AF6 S2 c100kl83\" id=\"tw_216\" style=\"top: 1801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direito que uma entidade tem de diferir o seu pagamento para al\u00e9m de 12 meses ap\u00f3s a data de relato financeiro, e exige que o direito </span><span class=\"S2ECB S2AF6 S2 c101sccc\" id=\"tx_216\" style=\"top: 1816px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de diferir a liquida\u00e7\u00e3o deve ter subst\u00e2ncia e deve existir no final do per\u00edodo de relato. A classifica\u00e7\u00e3o de um passivo n\u00e3o \u00e9 afetada pela </span><span class=\"S2ECC S2AF6 S2 c102lwf6\" id=\"ty_216\" style=\"top: 1831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">probabilidade de que a entidade exer\u00e7a o seu direito de diferir a liquida\u00e7\u00e3o por pelo menos doze meses ap\u00f3s o per\u00edodo de relato. </span><span class=\"S2ECD S2AF6 S2 c103xvev\" id=\"tz_216\" style=\"top: 1859px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2ECE S2AF4 S2 c104p1aa\" id=\"t10_216\" style=\"top: 1859px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Passivos n\u00e3o correntes com </span><span class=\"S2ECF S2A51 S2 c105x6m4\" id=\"t11_216\" style=\"top: 1859px; left: 368px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S2ED0 S2AF4 S2 c106jv3g\" id=\"t12_216\" style=\"top: 1859px; left: 426px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2019 </span><span class=\"S2ED1 S2AF6 S2 c107q05b\" id=\"t13_216\" style=\"top: 1859px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024). </span><span class=\"S2ED2 S2AF6 S2 c108dkk9\" id=\"t14_216\" style=\"top: 1874px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta altera\u00e7\u00e3o clarifica que os </span><span class=\"S2ED3 S2EAB S2 c109rl8t\" id=\"t15_216\" style=\"top: 1874px; left: 261px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2ED4 S2AF6 S2 c11044qs\" id=\"t16_216\" style=\"top: 1874px; left: 319px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que uma entidade \u00e9 obrigada a cumprir na data ou em data anterior \u00e0 data de relato, afetam </span><span class=\"S2ED5 S2AF6 S2 c1115t6h\" id=\"t17_216\" style=\"top: 1889px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a classifica\u00e7\u00e3o de um passivo como corrente ou n\u00e3o corrente, mesmo que a sua verifica\u00e7\u00e3o pela entidade credora apenas ocorra ap\u00f3s a </span><span class=\"S2ED6 S2AF6 S2 c112gkwz\" id=\"t18_216\" style=\"top: 1905px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de relato (ex: quando o </span><span class=\"S2ED7 S2EAB S2 c113fdms\" id=\"t19_216\" style=\"top: 1905px; left: 251px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S2ED8 S2AF6 S2 c114j0jk\" id=\"t1a_216\" style=\"top: 1905px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 baseado na posi\u00e7\u00e3o da situa\u00e7\u00e3o financeira \u00e0 data de relato). Quando uma entidade classifica os </span><span class=\"S2ED9 S2AF6 S2 c115jjwb\" id=\"t1b_216\" style=\"top: 1920px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos resultantes de contratos de financiamento como n\u00e3o correntes e esses passivos est\u00e3o sujeitos a </span><span class=\"S2EDA S2EAB S2 c116df4c\" id=\"t1c_216\" style=\"top: 1920px; left: 659px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2EDB S2AF6 S2 c117bzu7\" id=\"t1d_216\" style=\"top: 1920px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 exigida a divulga\u00e7\u00e3o </span><span class=\"S2EDC S2AF6 S2 c118cm2r\" id=\"t1e_216\" style=\"top: 1935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o que permita aos investidores avaliar o risco de estes passivos tornarem-se reembols\u00e1veis no prazo de 12 meses. </span><span class=\"S2EDD S2AF6 S2 c119sbk5\" id=\"t1f_216\" style=\"top: 1963px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EDE S2AF4 S2 c120ale8\" id=\"t1g_216\" style=\"top: 1963px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es \u00e0 IAS 7 e IFRS 7, \u2018Acordos de financiamento de fornecedores\u2019 </span><span class=\"S2EDF S2AF6 S2 c121g24n\" id=\"t1h_216\" style=\"top: 1963px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de </span><span class=\"S2EE0 S2AF6 S2 c1225pw6\" id=\"t1i_216\" style=\"top: 1978px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">janeiro de 2024). Estas altera\u00e7\u00f5es ainda est\u00e3o sujeitas ao processo de endosso pela Uni\u00e3o Europeia e exigem que uma entidade efetue </span><span class=\"S2EE1 S2AF6 S2 c123hlf7\" id=\"t1j_216\" style=\"top: 1994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divulga\u00e7\u00f5es adicionais sobre os seus acordos de financiamento de fornecedores para permitir: a) a avalia\u00e7\u00e3o sobre a forma como os </span><span class=\"S2EE2 S2AF6 S2 c124i969\" id=\"t1k_216\" style=\"top: 2009px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordos de financiamento de fornecedores afetam os passivos e fluxos de caixa da entidade; e b) o entendimento do efeito dos acordos </span><span class=\"S2EE3 S2AF6 S2 c125ki45\" id=\"t1l_216\" style=\"top: 2024px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de financiamento de fornecedores sobre a exposi\u00e7\u00e3o de uma entidade ao risco de liquidez, e como a entidade seria afetada se os acordos </span><span class=\"S2EE4 S2AF6 S2 c126f16i\" id=\"t1m_216\" style=\"top: 2040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deixassem de estar dispon\u00edveis. Estes requisitos de divulga\u00e7\u00e3o adicionais complementam os requisitos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o j\u00e1 </span><span class=\"S2EE5 S2AF6 S2 c127a5w7\" id=\"t1n_216\" style=\"top: 2055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">existentes nas IFRS. </span><span class=\"S2EE6 S2AF6 S2 c12800y0\" id=\"t1o_216\" style=\"top: 2082px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EE7 S2AF4 S2 c129mxu2\" id=\"t1p_216\" style=\"top: 2082px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 21, \u2018Falta de permutabilidade\u2019 </span><span class=\"S2EE8 S2AF6 S2 c130kmyq\" id=\"t1q_216\" style=\"top: 2082px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2025). Esta </span><span class=\"S2EE9 S2AF6 S2 c131jhpp\" id=\"t1r_216\" style=\"top: 2098px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia e visa clarificar: i) as circunst\u00e2ncias em que se considera que </span><span class=\"S2EEA S2AF6 S2 c132lcw2\" id=\"t1s_216\" style=\"top: 2113px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma moeda \u00e9 pass\u00edvel de troca (permut\u00e1vel); ii) como deve ser determinada a taxa de c\u00e2mbio \u00e0 vista quando se verifica a falta de </span><span class=\"S2EEB S2AF6 S2 c1336ttx\" id=\"t1t_216\" style=\"top: 2128px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permutabilidade de uma moeda, por um per\u00edodo longo. A altera\u00e7\u00e3o \u00e0 IAS 21 exige tamb\u00e9m a divulga\u00e7\u00e3o de informa\u00e7\u00e3o que permita </span><span class=\"S2EEC S2AF6 S2 c134cg03\" id=\"t1u_216\" style=\"top: 2144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender como \u00e9 que a moeda que n\u00e3o pode ser trocada por outra moeda afeta, ou se espera que afete, o desempenho financeiro, </span><span class=\"S2EED S2AF6 S2 c135n9p2\" id=\"t1v_216\" style=\"top: 2159px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a posi\u00e7\u00e3o financeira e os fluxos de caixa da entidade, para al\u00e9m da taxa de c\u00e2mbio \u00e0 vista utilizada na data de relato e a forma como </span><span class=\"S2EEE S2AF6 S2 c1364s3f\" id=\"t1w_216\" style=\"top: 2174px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">foi determinada. </span><span class=\"S2EEF S2AF6 S2 c1376qzn\" id=\"t1x_216\" style=\"top: 2202px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EF0 S2AF4 S2 c138of8v\" id=\"t1y_216\" style=\"top: 2202px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 18, \u2018Apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras\u2019 </span><span class=\"S2EF1 S2AF6 S2 c139r1k2\" id=\"t1z_216\" style=\"top: 2202px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EF2 S2AF6 S2 c140eaei\" id=\"t20_216\" style=\"top: 2217px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2027). Esta norma ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia. A IFRS 18 constitui a resposta do IASB \u00e0 necessidade </span><span class=\"S2EF3 S2AF6 S2 c141jydq\" id=\"t21_216\" style=\"top: 2232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o mais compar\u00e1vel sobre o desempenho financeiro das entidades e substitui a IAS 1 - \u2018Apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es </span><span class=\"S2EF4 S2AF6 S2 c142hzjh\" id=\"t22_216\" style=\"top: 2248px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras\u2019. A nova norma vem exigir que as entidades reportem de forma mais consistente e transparente sobre o seu desempenho </span><span class=\"S2EF5 S2AF6 S2 c143d210\" id=\"t23_216\" style=\"top: 2263px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro, e introduz tr\u00eas conjuntos de novos requisitos: i) novas categorias e subtotais obrigat\u00f3rios na demonstra\u00e7\u00e3o dos resultados, </span><span class=\"S2EF6 S2AF6 S2 c1442lrh\" id=\"t24_216\" style=\"top: 2278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incluindo o \u201clucro operacional\u201d; ii) divulga\u00e7\u00e3o sobre as medidas de desempenho definidas pela Gest\u00e3o ('n\u00e3o-GAAP') numa \u00fanica nota \u00e0s </span><span class=\"S2EF7 S2AF6 S2 c1451v0o\" id=\"t25_216\" style=\"top: 2294px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras; e iii) orienta\u00e7\u00e3o melhorada sobre o agrupamento de informa\u00e7\u00f5es (agrega\u00e7\u00e3o e desagrega\u00e7\u00e3o) e divulga\u00e7\u00f5es </span><span class=\"S2EF8 S2AF6 S2 c146jdio\" id=\"t26_216\" style=\"top: 2309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sobre itens de \u201coutros\u201d. </span><span class=\"S2EF9 S2AF6 S2 c147o7nd\" id=\"t27_216\" style=\"top: 2336px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o se espera que alguma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, de aplica\u00e7\u00e3o n\u00e3o obrigat\u00f3ria neste exerc\u00edcio e n\u00e3o </span><span class=\"S2EFA S2AF6 S2 c148bzz7\" id=\"t28_216\" style=\"top: 2352px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aplicada antecipadamente, tenha impacto significativo nas demonstra\u00e7\u00f5es financeiras do Grupo. </span><span class=\"S2EFB S2AF6 S2 c149f4tj\" id=\"t29_216\" style=\"top: 2379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas da Novabase foram preparadas no pressuposto da continuidade das opera\u00e7\u00f5es, tomando por </span><span class=\"S2EFC S2AF6 S2 c150r126\" id=\"t2a_216\" style=\"top: 2395px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">base o princ\u00edpio do custo hist\u00f3rico exceto no que respeita aos 'Ativos financ. ao justo valor atrav\u00e9s de resultados' e 'Instrumentos </span><span class=\"S2EFD S2AF6 S2 c151jdby\" id=\"t2b_216\" style=\"top: 2410px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros derivados', que se encontram registados pelo seu justo valor (notas 9 e 15). </span><span class=\"S2EFE S2AF6 S2 c154l7yc\" id=\"t3_217\" style=\"top: 2718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras em conformidade com os princ\u00edpios contabil\u00edsticos geralmente aceites requer o uso de </span><span class=\"S2EFF S2AF6 S2 c155vsxo\" id=\"t4_217\" style=\"top: 2734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimativas e pressupostos que afetam as quantias reportadas de ativos e passivos, assim como os valores reportados do r\u00e9dito e das </span><span class=\"S2F00 S2AF6 S2 c1568qiu\" id=\"t5_217\" style=\"top: 2749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">despesas incorridos durante o per\u00edodo de relato. Apesar destas estimativas serem baseadas no melhor conhecimento da Gest\u00e3o em </span><span class=\"S2F01 S2AF6 S2 c157bijx\" id=\"t6_217\" style=\"top: 2764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rela\u00e7\u00e3o aos eventos e a\u00e7\u00f5es correntes, os resultados reais podem, em \u00faltima inst\u00e2ncia, diferir destas estimativas. As \u00e1reas que envolvem </span><span class=\"S2F02 S2AF6 S2 c158yluh\" id=\"t7_217\" style=\"top: 2780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um maior grau de julgamento ou complexidade, ou \u00e1reas em que pressupostos e estimativas sejam significativas para as demonstra\u00e7\u00f5es </span><span class=\"S2F03 S2AF6 S2 c15915wg\" id=\"t8_217\" style=\"top: 2795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras s\u00e3o apresentadas na nota 4. </span><span class=\"S2F04 S2AF6 S2 c160pz3r\" id=\"t9_217\" style=\"top: 2822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 convic\u00e7\u00e3o do Conselho de Administra\u00e7\u00e3o que as estimativas e pressupostos adotados n\u00e3o incorporam riscos significativos que possam </span><span class=\"S2F05 S2AF6 S2 c161hczk\" id=\"ta_217\" style=\"top: 2838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">causar, no decurso do pr\u00f3ximo exerc\u00edcio, ajustamentos materiais ao valor dos ativos e passivos. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14088": {
   "value": "<span class=\"S2E8A S2AF6 S2 c37vybc\" id=\"t12_215\" style=\"top:737px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As demonstra\u00e7\u00f5es financeiras consolidadas da Novabase foram preparadas em conformidade com as International Financial Reporting </span><span class=\"S2E8B S2AF6 S2 c38dmms\" id=\"t13_215\" style=\"top:752px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Standards - IFRS (Normas Internacionais de Relato Financeiro), tal como adotadas pela Uni\u00e3o Europeia e em vigor a 31 de dezembro de </span><span class=\"S2E8C S2AF6 S2 c39gafm\" id=\"t14_215\" style=\"top:767px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2023. </span><span class=\"S2E8D S2AF6 S2 c40u4hm\" id=\"t15_215\" style=\"top:795px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Deve entender-se como fazendo parte daquelas Normas, quer as IFRS emitidas pelo International Accounting Standards Board (\u201cIASB\u201d), </span><span class=\"S2E8E S2AF6 S2 c411s4x\" id=\"t16_215\" style=\"top:810px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">quer as IAS emitidas pelo International Accounting Standards Committee (\u201cIASC\u201d) e respetivas interpreta\u00e7\u00f5es \u2013 IFRIC e SIC, emitidas, </span><span class=\"S2E8F S2AF6 S2 c42q3yz\" id=\"t17_215\" style=\"top:825px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">respetivamente, pelo International Financial Reporting Interpretations Committee (\u201cIFRIC\u201d) e Standard Interpretations Committee </span><span class=\"S2E90 S2AF6 S2 c43376z\" id=\"t18_215\" style=\"top:841px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(\u201cSIC\u201d). O conjunto daquelas normas e interpreta\u00e7\u00f5es ser\u00e3o designadas genericamente por IFRS. </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14098": {
   "value": "<span class=\"S2E93 S2AF4 S2 c464iro\" id=\"t1b_215\" style=\"top:911px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que se tornaram efetivas em 2023 </span><span class=\"S2E94 S2AF6 S2 c47a8bz\" id=\"t1c_215\" style=\"top:939px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E95 S2AF4 S2 c48y2oc\" id=\"t1d_215\" style=\"top:939px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas\u2019</span><span class=\"S2E96 S2AF6 S2 c49e6xa\" id=\"t1e_215\" style=\"top:939px;left:429px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio requerer que as entidades divulguem as suas pol\u00edticas </span><span class=\"S2E97 S2AF6 S2 c50r358\" id=\"t1f_215\" style=\"top:954px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">contabil\u00edsticas com base na defini\u00e7\u00e3o de \u201cmaterial\u201d em detrimento de \u201csignificativo\u201d. A informa\u00e7\u00e3o relativa a uma pol\u00edtica contabil\u00edstica </span><span class=\"S2E98 S2AF6 S2 c51rwuj\" id=\"t1g_215\" style=\"top:969px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">considera-se material caso, na aus\u00eancia da mesma, os utilizadores das demonstra\u00e7\u00f5es financeiras n\u00e3o tenham a capacidade de </span><span class=\"S2E99 S2AF6 S2 c52yxng\" id=\"t1h_215\" style=\"top:984px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">compreender outras informa\u00e7\u00f5es financeiras inclu\u00eddas nessas mesmas demonstra\u00e7\u00f5es financeiras. As informa\u00e7\u00f5es imateriais relativas a </span><span class=\"S2E9A S2AF6 S2 c53m3dz\" id=\"t1i_215\" style=\"top:1000px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">pol\u00edticas contabil\u00edsticas n\u00e3o precisam de ser divulgadas. O IFRS Practice Statement 2 \u2013 \u2018Making Materiality Judgements\u2019 foi tamb\u00e9m </span><span class=\"S2E9B S2AF6 S2 c54gy51\" id=\"t1j_215\" style=\"top:1015px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">alterado pelo IASB, para clarificar como se aplica o conceito de \u201cmaterial\u201d \u00e0 divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas. </span><span class=\"S2E9C S2AF6 S2 c55ffxn\" id=\"t1k_215\" style=\"top:1043px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E9D S2AF4 S2 c56wijk\" id=\"t1l_215\" style=\"top:1043px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 8, \u2018Divulga\u00e7\u00e3o de estimativas contabil\u00edsticas\u2019</span><span class=\"S2E9E S2AF6 S2 c570sad\" id=\"t1m_215\" style=\"top:1043px;left:447px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio introduzir a defini\u00e7\u00e3o de estimativa contabil\u00edstica </span><span class=\"S2E9F S2AF6 S2 c58qzf5\" id=\"t1n_215\" style=\"top:1058px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">e a forma como esta se distingue das altera\u00e7\u00f5es de pol\u00edticas contabil\u00edsticas. As estimativas contabil\u00edsticas passam a ser definidas como </span><span class=\"S2EA0 S2AF6 S2 c59al1e\" id=\"t1o_215\" style=\"top:1073px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">valores monet\u00e1rios sujeitos a incerteza na sua mensura\u00e7\u00e3o, utilizadas para concretizar o(s) objetivo(s) de uma pol\u00edtica contabil\u00edstica. </span><span class=\"S2EA1 S2AF6 S2 c60wqht\" id=\"t1p_215\" style=\"top:1101px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2EA2 S2AF4 S2 c61havf\" id=\"t1q_215\" style=\"top:1101px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Imposto diferido relacionado com os ativos e passivos associados a uma \u00fanica transa\u00e7\u00e3o\u2019</span><span class=\"S2EA3 S2AF6 S2 c62uwv1\" id=\"t1r_215\" style=\"top:1101px;left:724px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio </span><span class=\"S2EA4 S2AF6 S2 c63ygrr\" id=\"t1s_215\" style=\"top:1116px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">clarificar como devem as entidades contabilizar imposto diferido sobre determinadas transa\u00e7\u00f5es espec\u00edficas, quando o seu </span><span class=\"S2EA5 S2AF6 S2 c64b5ut\" id=\"t1t_215\" style=\"top:1131px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial d\u00ea origem a valores iguais de diferen\u00e7as tempor\u00e1rias tribut\u00e1veis e diferen\u00e7as tempor\u00e1rias dedut\u00edveis. As </span><span class=\"S2EA6 S2AF6 S2 c653tiu\" id=\"t1u_215\" style=\"top:1147px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">transa\u00e7\u00f5es sujeitas referem-se ao registo de: i) ativos sob direito de uso e passivos de loca\u00e7\u00e3o; e ii) provis\u00f5es para desmantelamento, </span><span class=\"S2EA7 S2AF6 S2 c66qfmg\" id=\"t1v_215\" style=\"top:1162px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">restauro ou passivos semelhantes com os correspondentes valores reconhecidos como parte do custo do ativo relacionado, quando na </span><span class=\"S2EA8 S2AF6 S2 c67z6ks\" id=\"t1w_215\" style=\"top:1177px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">data do reconhecimento inicial n\u00e3o relevem para efeitos fiscais. Estas diferen\u00e7as tempor\u00e1rias n\u00e3o est\u00e3o no \u00e2mbito da isen\u00e7\u00e3o de </span><span class=\"S2EA9 S2AF6 S2 c689yjr\" id=\"t1x_215\" style=\"top:1193px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial de impostos diferidos. </span><span class=\"S2EAD S2AF6 S2 c71s7z3\" id=\"t3_216\" style=\"top: 1418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EAE S2AF4 S2 c724otl\" id=\"t4_216\" style=\"top: 1418px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Reforma da tributa\u00e7\u00e3o internacional \u2013 Regras do modelo do Pilar Dois\u2019</span><span class=\"S2EAF S2AF6 S2 c73s0jt\" id=\"t5_216\" style=\"top: 1418px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">. Esta altera\u00e7\u00e3o constituiu a resposta do </span><span class=\"S2EB0 S2AF6 S2 c74k5v7\" id=\"t6_216\" style=\"top: 1434px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IASB \u00e0s quest\u00f5es levantadas pelos </span><span class=\"S2EB1 S2EAB S2 c753tdv\" id=\"t7_216\" style=\"top: 1434px; left: 280px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">stakeholders </span><span class=\"S2EB2 S2AF6 S2 c76wfsp\" id=\"t8_216\" style=\"top: 1434px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no \u00e2mbito da implementa\u00e7\u00e3o das regras do \u201cGlobal Anti-Base Erosion (GloBE)\u201d da OCDE </span><span class=\"S2EB3 S2AF6 S2 c773ah5\" id=\"t9_216\" style=\"top: 1449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e compreende: a) uma exce\u00e7\u00e3o tempor\u00e1ria aos requisitos de reconhecimento e divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre ativos e passivos por </span><span class=\"S2EB4 S2AF6 S2 c78gn9b\" id=\"ta_216\" style=\"top: 1464px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos relacionados com o Pilar Dois; e b) os requisitos de divulga\u00e7\u00e3o adicionais para entidades afetadas, como sejam o facto </span><span class=\"S2EB5 S2AF6 S2 c79xb10\" id=\"tb_216\" style=\"top: 1480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de a exce\u00e7\u00e3o ter sido aplicada, divulga\u00e7\u00e3o em separado do gasto l\u00edquido de imposto corrente relacionado com impostos sobre o </span><span class=\"S2EB6 S2AF6 S2 c80zi67\" id=\"tc_216\" style=\"top: 1495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento Pilar Dois, e informa\u00e7\u00e3o conhecida ou razoavelmente estim\u00e1vel que auxilie os utilizadores das demonstra\u00e7\u00f5es financeiras a </span><span class=\"S2EB7 S2AF6 S2 c81q2l2\" id=\"td_216\" style=\"top: 1510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender o impacto da aplica\u00e7\u00e3o das regras do Pilar Dois, entre a data de publica\u00e7\u00e3o da legisla\u00e7\u00e3o e a data da sua entrada em vigor. </span><span class=\"S2EB8 S2AF6 S2 c8209fo\" id=\"te_216\" style=\"top: 1538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nenhuma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, aplicada pelo Grupo pela primeira vez neste exerc\u00edcio, teve impacto </span><span class=\"S2EB9 S2AF6 S2 c834nko\" id=\"tf_216\" style=\"top: 1553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativo nas demonstra\u00e7\u00f5es financeiras consolidadas, considerando o referido no par\u00e1grafo seguinte. </span><span class=\"S2EBA S2AF6 S2 c84a0d1\" id=\"tg_216\" style=\"top: 1581px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com a entrada em vigor da altera\u00e7\u00e3o \u00e0 IAS 1, e a mudan\u00e7a de pol\u00edticas contabil\u00edsticas significativas para pol\u00edticas contabil\u00edsticas </span><span class=\"S2EBB S2AF6 S2 c85hrvc\" id=\"th_216\" style=\"top: 1596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">materiais, a Novabase procedeu \u00e0 revis\u00e3o das suas pol\u00edticas contabil\u00edsticas, tendo da\u00ed resultado uma redu\u00e7\u00e3o das divulga\u00e7\u00f5es a efetuar. </span><span class=\"S2EBC S2AF4 S2 c86ao7u\" id=\"ti_216\" style=\"top: 1623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que apesar de j\u00e1 estarem publicadas, a sua aplica\u00e7\u00e3o apenas \u00e9 </span><span class=\"S2EBD S2AF4 S2 c87kwdu\" id=\"tj_216\" style=\"top: 1639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obrigat\u00f3ria para exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024, e que o Grupo decidiu n\u00e3o adotar antecipadamente </span><span class=\"S2EBE S2AF6 S2 c88ox2h\" id=\"tk_216\" style=\"top: 1666px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EBF S2AF4 S2 c89p2ho\" id=\"tl_216\" style=\"top: 1666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IFRS 16, \u2018Passivos por loca\u00e7\u00e3o numa venda e reloca\u00e7\u00e3o\u2019 </span><span class=\"S2EC0 S2AF6 S2 c90p4a0\" id=\"tm_216\" style=\"top: 1666px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EC1 S2AF6 S2 c91e74y\" id=\"tn_216\" style=\"top: 1682px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2024). A altera\u00e7\u00e3o a esta norma introduz orienta\u00e7\u00f5es relativamente \u00e0 mensura\u00e7\u00e3o subsequente de passivos de loca\u00e7\u00e3o, relacionados </span><span class=\"S2EC2 S2AF6 S2 c92fdrd\" id=\"to_216\" style=\"top: 1697px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com transa\u00e7\u00f5es de venda e reloca\u00e7\u00e3o (\u201csale &amp; leaseback\u201d) que qualificam como \u201cvenda\u201d de acordo com os princ\u00edpios da IFRS 15 \u2013 \u2018R\u00e9dito </span><span class=\"S2EC3 S2AF6 S2 c9353aw\" id=\"tp_216\" style=\"top: 1712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de contratos com clientes\u2019. Esta altera\u00e7\u00e3o estabelece um requisito para os vendedores-locat\u00e1rios determinarem os \"pagamentos de </span><span class=\"S2EC4 S2AF6 S2 c9478zv\" id=\"tq_216\" style=\"top: 1727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o\" e \"pagamentos de loca\u00e7\u00e3o revistos\" de maneira a que estes n\u00e3o venham a reconhecer ganhos/(perdas) relativamente ao direito </span><span class=\"S2EC5 S2AF6 S2 c95yn0u\" id=\"tr_216\" style=\"top: 1743px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de uso que ret\u00eam. </span><span class=\"S2EC6 S2AF6 S2 c96rs7h\" id=\"ts_216\" style=\"top: 1770px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EC7 S2AF4 S2 c9798sw\" id=\"tt_216\" style=\"top: 1770px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Classifica\u00e7\u00e3o de passivos como correntes ou n\u00e3o correntes\u2019 </span><span class=\"S2EC8 S2AF6 S2 c980jwq\" id=\"tu_216\" style=\"top: 1770px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s </span><span class=\"S2EC9 S2AF6 S2 c99p5ze\" id=\"tv_216\" style=\"top: 1785px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 de janeiro de 2024). Esta altera\u00e7\u00e3o clarifica que os passivos s\u00e3o classificados como saldos correntes ou n\u00e3o correntes em fun\u00e7\u00e3o do </span><span class=\"S2ECA S2AF6 S2 c100kl83\" id=\"tw_216\" style=\"top: 1801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direito que uma entidade tem de diferir o seu pagamento para al\u00e9m de 12 meses ap\u00f3s a data de relato financeiro, e exige que o direito </span><span class=\"S2ECB S2AF6 S2 c101sccc\" id=\"tx_216\" style=\"top: 1816px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de diferir a liquida\u00e7\u00e3o deve ter subst\u00e2ncia e deve existir no final do per\u00edodo de relato. A classifica\u00e7\u00e3o de um passivo n\u00e3o \u00e9 afetada pela </span><span class=\"S2ECC S2AF6 S2 c102lwf6\" id=\"ty_216\" style=\"top: 1831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">probabilidade de que a entidade exer\u00e7a o seu direito de diferir a liquida\u00e7\u00e3o por pelo menos doze meses ap\u00f3s o per\u00edodo de relato. </span><span class=\"S2ECD S2AF6 S2 c103xvev\" id=\"tz_216\" style=\"top: 1859px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2ECE S2AF4 S2 c104p1aa\" id=\"t10_216\" style=\"top: 1859px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Passivos n\u00e3o correntes com </span><span class=\"S2ECF S2A51 S2 c105x6m4\" id=\"t11_216\" style=\"top: 1859px; left: 368px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S2ED0 S2AF4 S2 c106jv3g\" id=\"t12_216\" style=\"top: 1859px; left: 426px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2019 </span><span class=\"S2ED1 S2AF6 S2 c107q05b\" id=\"t13_216\" style=\"top: 1859px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024). </span><span class=\"S2ED2 S2AF6 S2 c108dkk9\" id=\"t14_216\" style=\"top: 1874px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta altera\u00e7\u00e3o clarifica que os </span><span class=\"S2ED3 S2EAB S2 c109rl8t\" id=\"t15_216\" style=\"top: 1874px; left: 261px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2ED4 S2AF6 S2 c11044qs\" id=\"t16_216\" style=\"top: 1874px; left: 319px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que uma entidade \u00e9 obrigada a cumprir na data ou em data anterior \u00e0 data de relato, afetam </span><span class=\"S2ED5 S2AF6 S2 c1115t6h\" id=\"t17_216\" style=\"top: 1889px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a classifica\u00e7\u00e3o de um passivo como corrente ou n\u00e3o corrente, mesmo que a sua verifica\u00e7\u00e3o pela entidade credora apenas ocorra ap\u00f3s a </span><span class=\"S2ED6 S2AF6 S2 c112gkwz\" id=\"t18_216\" style=\"top: 1905px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de relato (ex: quando o </span><span class=\"S2ED7 S2EAB S2 c113fdms\" id=\"t19_216\" style=\"top: 1905px; left: 251px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S2ED8 S2AF6 S2 c114j0jk\" id=\"t1a_216\" style=\"top: 1905px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 baseado na posi\u00e7\u00e3o da situa\u00e7\u00e3o financeira \u00e0 data de relato). Quando uma entidade classifica os </span><span class=\"S2ED9 S2AF6 S2 c115jjwb\" id=\"t1b_216\" style=\"top: 1920px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos resultantes de contratos de financiamento como n\u00e3o correntes e esses passivos est\u00e3o sujeitos a </span><span class=\"S2EDA S2EAB S2 c116df4c\" id=\"t1c_216\" style=\"top: 1920px; left: 659px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2EDB S2AF6 S2 c117bzu7\" id=\"t1d_216\" style=\"top: 1920px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 exigida a divulga\u00e7\u00e3o </span><span class=\"S2EDC S2AF6 S2 c118cm2r\" id=\"t1e_216\" style=\"top: 1935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o que permita aos investidores avaliar o risco de estes passivos tornarem-se reembols\u00e1veis no prazo de 12 meses. </span><span class=\"S2EDD S2AF6 S2 c119sbk5\" id=\"t1f_216\" style=\"top: 1963px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EDE S2AF4 S2 c120ale8\" id=\"t1g_216\" style=\"top: 1963px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es \u00e0 IAS 7 e IFRS 7, \u2018Acordos de financiamento de fornecedores\u2019 </span><span class=\"S2EDF S2AF6 S2 c121g24n\" id=\"t1h_216\" style=\"top: 1963px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de </span><span class=\"S2EE0 S2AF6 S2 c1225pw6\" id=\"t1i_216\" style=\"top: 1978px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">janeiro de 2024). Estas altera\u00e7\u00f5es ainda est\u00e3o sujeitas ao processo de endosso pela Uni\u00e3o Europeia e exigem que uma entidade efetue </span><span class=\"S2EE1 S2AF6 S2 c123hlf7\" id=\"t1j_216\" style=\"top: 1994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divulga\u00e7\u00f5es adicionais sobre os seus acordos de financiamento de fornecedores para permitir: a) a avalia\u00e7\u00e3o sobre a forma como os </span><span class=\"S2EE2 S2AF6 S2 c124i969\" id=\"t1k_216\" style=\"top: 2009px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordos de financiamento de fornecedores afetam os passivos e fluxos de caixa da entidade; e b) o entendimento do efeito dos acordos </span><span class=\"S2EE3 S2AF6 S2 c125ki45\" id=\"t1l_216\" style=\"top: 2024px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de financiamento de fornecedores sobre a exposi\u00e7\u00e3o de uma entidade ao risco de liquidez, e como a entidade seria afetada se os acordos </span><span class=\"S2EE4 S2AF6 S2 c126f16i\" id=\"t1m_216\" style=\"top: 2040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deixassem de estar dispon\u00edveis. Estes requisitos de divulga\u00e7\u00e3o adicionais complementam os requisitos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o j\u00e1 </span><span class=\"S2EE5 S2AF6 S2 c127a5w7\" id=\"t1n_216\" style=\"top: 2055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">existentes nas IFRS. </span><span class=\"S2EE6 S2AF6 S2 c12800y0\" id=\"t1o_216\" style=\"top: 2082px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EE7 S2AF4 S2 c129mxu2\" id=\"t1p_216\" style=\"top: 2082px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 21, \u2018Falta de permutabilidade\u2019 </span><span class=\"S2EE8 S2AF6 S2 c130kmyq\" id=\"t1q_216\" style=\"top: 2082px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2025). Esta </span><span class=\"S2EE9 S2AF6 S2 c131jhpp\" id=\"t1r_216\" style=\"top: 2098px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia e visa clarificar: i) as circunst\u00e2ncias em que se considera que </span><span class=\"S2EEA S2AF6 S2 c132lcw2\" id=\"t1s_216\" style=\"top: 2113px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma moeda \u00e9 pass\u00edvel de troca (permut\u00e1vel); ii) como deve ser determinada a taxa de c\u00e2mbio \u00e0 vista quando se verifica a falta de </span><span class=\"S2EEB S2AF6 S2 c1336ttx\" id=\"t1t_216\" style=\"top: 2128px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permutabilidade de uma moeda, por um per\u00edodo longo. A altera\u00e7\u00e3o \u00e0 IAS 21 exige tamb\u00e9m a divulga\u00e7\u00e3o de informa\u00e7\u00e3o que permita </span><span class=\"S2EEC S2AF6 S2 c134cg03\" id=\"t1u_216\" style=\"top: 2144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender como \u00e9 que a moeda que n\u00e3o pode ser trocada por outra moeda afeta, ou se espera que afete, o desempenho financeiro, </span><span class=\"S2EED S2AF6 S2 c135n9p2\" id=\"t1v_216\" style=\"top: 2159px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a posi\u00e7\u00e3o financeira e os fluxos de caixa da entidade, para al\u00e9m da taxa de c\u00e2mbio \u00e0 vista utilizada na data de relato e a forma como </span><span class=\"S2EEE S2AF6 S2 c1364s3f\" id=\"t1w_216\" style=\"top: 2174px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">foi determinada. </span><span class=\"S2EEF S2AF6 S2 c1376qzn\" id=\"t1x_216\" style=\"top: 2202px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EF0 S2AF4 S2 c138of8v\" id=\"t1y_216\" style=\"top: 2202px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 18, \u2018Apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras\u2019 </span><span class=\"S2EF1 S2AF6 S2 c139r1k2\" id=\"t1z_216\" style=\"top: 2202px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EF2 S2AF6 S2 c140eaei\" id=\"t20_216\" style=\"top: 2217px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2027). Esta norma ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia. A IFRS 18 constitui a resposta do IASB \u00e0 necessidade </span><span class=\"S2EF3 S2AF6 S2 c141jydq\" id=\"t21_216\" style=\"top: 2232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o mais compar\u00e1vel sobre o desempenho financeiro das entidades e substitui a IAS 1 - \u2018Apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es </span><span class=\"S2EF4 S2AF6 S2 c142hzjh\" id=\"t22_216\" style=\"top: 2248px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras\u2019. A nova norma vem exigir que as entidades reportem de forma mais consistente e transparente sobre o seu desempenho </span><span class=\"S2EF5 S2AF6 S2 c143d210\" id=\"t23_216\" style=\"top: 2263px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro, e introduz tr\u00eas conjuntos de novos requisitos: i) novas categorias e subtotais obrigat\u00f3rios na demonstra\u00e7\u00e3o dos resultados, </span><span class=\"S2EF6 S2AF6 S2 c1442lrh\" id=\"t24_216\" style=\"top: 2278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incluindo o \u201clucro operacional\u201d; ii) divulga\u00e7\u00e3o sobre as medidas de desempenho definidas pela Gest\u00e3o ('n\u00e3o-GAAP') numa \u00fanica nota \u00e0s </span><span class=\"S2EF7 S2AF6 S2 c1451v0o\" id=\"t25_216\" style=\"top: 2294px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras; e iii) orienta\u00e7\u00e3o melhorada sobre o agrupamento de informa\u00e7\u00f5es (agrega\u00e7\u00e3o e desagrega\u00e7\u00e3o) e divulga\u00e7\u00f5es </span><span class=\"S2EF8 S2AF6 S2 c146jdio\" id=\"t26_216\" style=\"top: 2309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sobre itens de \u201coutros\u201d. </span><span class=\"S2EF9 S2AF6 S2 c147o7nd\" id=\"t27_216\" style=\"top: 2336px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o se espera que alguma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, de aplica\u00e7\u00e3o n\u00e3o obrigat\u00f3ria neste exerc\u00edcio e n\u00e3o </span><span class=\"S2EFA S2AF6 S2 c148bzz7\" id=\"t28_216\" style=\"top: 2352px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aplicada antecipadamente, tenha impacto significativo nas demonstra\u00e7\u00f5es financeiras do Grupo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14099": {
   "value": "<span class=\"S2E93 S2AF4 S2 c464iro\" id=\"t1b_215\" style=\"top:911px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que se tornaram efetivas em 2023 </span><span class=\"S2E94 S2AF6 S2 c47a8bz\" id=\"t1c_215\" style=\"top:939px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E95 S2AF4 S2 c48y2oc\" id=\"t1d_215\" style=\"top:939px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas\u2019</span><span class=\"S2E96 S2AF6 S2 c49e6xa\" id=\"t1e_215\" style=\"top:939px;left:429px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio requerer que as entidades divulguem as suas pol\u00edticas </span><span class=\"S2E97 S2AF6 S2 c50r358\" id=\"t1f_215\" style=\"top:954px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">contabil\u00edsticas com base na defini\u00e7\u00e3o de \u201cmaterial\u201d em detrimento de \u201csignificativo\u201d. A informa\u00e7\u00e3o relativa a uma pol\u00edtica contabil\u00edstica </span><span class=\"S2E98 S2AF6 S2 c51rwuj\" id=\"t1g_215\" style=\"top:969px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">considera-se material caso, na aus\u00eancia da mesma, os utilizadores das demonstra\u00e7\u00f5es financeiras n\u00e3o tenham a capacidade de </span><span class=\"S2E99 S2AF6 S2 c52yxng\" id=\"t1h_215\" style=\"top:984px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">compreender outras informa\u00e7\u00f5es financeiras inclu\u00eddas nessas mesmas demonstra\u00e7\u00f5es financeiras. As informa\u00e7\u00f5es imateriais relativas a </span><span class=\"S2E9A S2AF6 S2 c53m3dz\" id=\"t1i_215\" style=\"top:1000px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">pol\u00edticas contabil\u00edsticas n\u00e3o precisam de ser divulgadas. O IFRS Practice Statement 2 \u2013 \u2018Making Materiality Judgements\u2019 foi tamb\u00e9m </span><span class=\"S2E9B S2AF6 S2 c54gy51\" id=\"t1j_215\" style=\"top:1015px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">alterado pelo IASB, para clarificar como se aplica o conceito de \u201cmaterial\u201d \u00e0 divulga\u00e7\u00e3o de pol\u00edticas contabil\u00edsticas. </span><span class=\"S2E9C S2AF6 S2 c55ffxn\" id=\"t1k_215\" style=\"top:1043px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2E9D S2AF4 S2 c56wijk\" id=\"t1l_215\" style=\"top:1043px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 8, \u2018Divulga\u00e7\u00e3o de estimativas contabil\u00edsticas\u2019</span><span class=\"S2E9E S2AF6 S2 c570sad\" id=\"t1m_215\" style=\"top:1043px;left:447px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio introduzir a defini\u00e7\u00e3o de estimativa contabil\u00edstica </span><span class=\"S2E9F S2AF6 S2 c58qzf5\" id=\"t1n_215\" style=\"top:1058px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">e a forma como esta se distingue das altera\u00e7\u00f5es de pol\u00edticas contabil\u00edsticas. As estimativas contabil\u00edsticas passam a ser definidas como </span><span class=\"S2EA0 S2AF6 S2 c59al1e\" id=\"t1o_215\" style=\"top:1073px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">valores monet\u00e1rios sujeitos a incerteza na sua mensura\u00e7\u00e3o, utilizadas para concretizar o(s) objetivo(s) de uma pol\u00edtica contabil\u00edstica. </span><span class=\"S2EA1 S2AF6 S2 c60wqht\" id=\"t1p_215\" style=\"top:1101px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 </span><span class=\"S2EA2 S2AF4 S2 c61havf\" id=\"t1q_215\" style=\"top:1101px;left:101px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Imposto diferido relacionado com os ativos e passivos associados a uma \u00fanica transa\u00e7\u00e3o\u2019</span><span class=\"S2EA3 S2AF6 S2 c62uwv1\" id=\"t1r_215\" style=\"top:1101px;left:724px;height:18px;position:absolute;font-size:12px;font-weight:400;\">. Esta altera\u00e7\u00e3o veio </span><span class=\"S2EA4 S2AF6 S2 c63ygrr\" id=\"t1s_215\" style=\"top:1116px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">clarificar como devem as entidades contabilizar imposto diferido sobre determinadas transa\u00e7\u00f5es espec\u00edficas, quando o seu </span><span class=\"S2EA5 S2AF6 S2 c64b5ut\" id=\"t1t_215\" style=\"top:1131px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial d\u00ea origem a valores iguais de diferen\u00e7as tempor\u00e1rias tribut\u00e1veis e diferen\u00e7as tempor\u00e1rias dedut\u00edveis. As </span><span class=\"S2EA6 S2AF6 S2 c653tiu\" id=\"t1u_215\" style=\"top:1147px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">transa\u00e7\u00f5es sujeitas referem-se ao registo de: i) ativos sob direito de uso e passivos de loca\u00e7\u00e3o; e ii) provis\u00f5es para desmantelamento, </span><span class=\"S2EA7 S2AF6 S2 c66qfmg\" id=\"t1v_215\" style=\"top:1162px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">restauro ou passivos semelhantes com os correspondentes valores reconhecidos como parte do custo do ativo relacionado, quando na </span><span class=\"S2EA8 S2AF6 S2 c67z6ks\" id=\"t1w_215\" style=\"top:1177px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">data do reconhecimento inicial n\u00e3o relevem para efeitos fiscais. Estas diferen\u00e7as tempor\u00e1rias n\u00e3o est\u00e3o no \u00e2mbito da isen\u00e7\u00e3o de </span><span class=\"S2EA9 S2AF6 S2 c689yjr\" id=\"t1x_215\" style=\"top:1193px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">reconhecimento inicial de impostos diferidos. </span><span class=\"S2EAD S2AF6 S2 c71s7z3\" id=\"t3_216\" style=\"top: 1418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EAE S2AF4 S2 c724otl\" id=\"t4_216\" style=\"top: 1418px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 12, \u2018Reforma da tributa\u00e7\u00e3o internacional \u2013 Regras do modelo do Pilar Dois\u2019</span><span class=\"S2EAF S2AF6 S2 c73s0jt\" id=\"t5_216\" style=\"top: 1418px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">. Esta altera\u00e7\u00e3o constituiu a resposta do </span><span class=\"S2EB0 S2AF6 S2 c74k5v7\" id=\"t6_216\" style=\"top: 1434px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IASB \u00e0s quest\u00f5es levantadas pelos </span><span class=\"S2EB1 S2EAB S2 c753tdv\" id=\"t7_216\" style=\"top: 1434px; left: 280px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">stakeholders </span><span class=\"S2EB2 S2AF6 S2 c76wfsp\" id=\"t8_216\" style=\"top: 1434px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no \u00e2mbito da implementa\u00e7\u00e3o das regras do \u201cGlobal Anti-Base Erosion (GloBE)\u201d da OCDE </span><span class=\"S2EB3 S2AF6 S2 c773ah5\" id=\"t9_216\" style=\"top: 1449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e compreende: a) uma exce\u00e7\u00e3o tempor\u00e1ria aos requisitos de reconhecimento e divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre ativos e passivos por </span><span class=\"S2EB4 S2AF6 S2 c78gn9b\" id=\"ta_216\" style=\"top: 1464px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos relacionados com o Pilar Dois; e b) os requisitos de divulga\u00e7\u00e3o adicionais para entidades afetadas, como sejam o facto </span><span class=\"S2EB5 S2AF6 S2 c79xb10\" id=\"tb_216\" style=\"top: 1480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de a exce\u00e7\u00e3o ter sido aplicada, divulga\u00e7\u00e3o em separado do gasto l\u00edquido de imposto corrente relacionado com impostos sobre o </span><span class=\"S2EB6 S2AF6 S2 c80zi67\" id=\"tc_216\" style=\"top: 1495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento Pilar Dois, e informa\u00e7\u00e3o conhecida ou razoavelmente estim\u00e1vel que auxilie os utilizadores das demonstra\u00e7\u00f5es financeiras a </span><span class=\"S2EB7 S2AF6 S2 c81q2l2\" id=\"td_216\" style=\"top: 1510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender o impacto da aplica\u00e7\u00e3o das regras do Pilar Dois, entre a data de publica\u00e7\u00e3o da legisla\u00e7\u00e3o e a data da sua entrada em vigor. </span><span class=\"S2EB8 S2AF6 S2 c8209fo\" id=\"te_216\" style=\"top: 1538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nenhuma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, aplicada pelo Grupo pela primeira vez neste exerc\u00edcio, teve impacto </span><span class=\"S2EB9 S2AF6 S2 c834nko\" id=\"tf_216\" style=\"top: 1553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativo nas demonstra\u00e7\u00f5es financeiras consolidadas, considerando o referido no par\u00e1grafo seguinte. </span><span class=\"S2EBA S2AF6 S2 c84a0d1\" id=\"tg_216\" style=\"top: 1581px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com a entrada em vigor da altera\u00e7\u00e3o \u00e0 IAS 1, e a mudan\u00e7a de pol\u00edticas contabil\u00edsticas significativas para pol\u00edticas contabil\u00edsticas </span><span class=\"S2EBB S2AF6 S2 c85hrvc\" id=\"th_216\" style=\"top: 1596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">materiais, a Novabase procedeu \u00e0 revis\u00e3o das suas pol\u00edticas contabil\u00edsticas, tendo da\u00ed resultado uma redu\u00e7\u00e3o das divulga\u00e7\u00f5es a efetuar. </span><span class=\"S2EBC S2AF4 S2 c86ao7u\" id=\"ti_216\" style=\"top: 1623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novas normas, interpreta\u00e7\u00f5es e altera\u00e7\u00f5es a normas existentes, que apesar de j\u00e1 estarem publicadas, a sua aplica\u00e7\u00e3o apenas \u00e9 </span><span class=\"S2EBD S2AF4 S2 c87kwdu\" id=\"tj_216\" style=\"top: 1639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obrigat\u00f3ria para exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024, e que o Grupo decidiu n\u00e3o adotar antecipadamente </span><span class=\"S2EBE S2AF6 S2 c88ox2h\" id=\"tk_216\" style=\"top: 1666px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EBF S2AF4 S2 c89p2ho\" id=\"tl_216\" style=\"top: 1666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IFRS 16, \u2018Passivos por loca\u00e7\u00e3o numa venda e reloca\u00e7\u00e3o\u2019 </span><span class=\"S2EC0 S2AF6 S2 c90p4a0\" id=\"tm_216\" style=\"top: 1666px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EC1 S2AF6 S2 c91e74y\" id=\"tn_216\" style=\"top: 1682px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2024). A altera\u00e7\u00e3o a esta norma introduz orienta\u00e7\u00f5es relativamente \u00e0 mensura\u00e7\u00e3o subsequente de passivos de loca\u00e7\u00e3o, relacionados </span><span class=\"S2EC2 S2AF6 S2 c92fdrd\" id=\"to_216\" style=\"top: 1697px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com transa\u00e7\u00f5es de venda e reloca\u00e7\u00e3o (\u201csale &amp; leaseback\u201d) que qualificam como \u201cvenda\u201d de acordo com os princ\u00edpios da IFRS 15 \u2013 \u2018R\u00e9dito </span><span class=\"S2EC3 S2AF6 S2 c9353aw\" id=\"tp_216\" style=\"top: 1712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de contratos com clientes\u2019. Esta altera\u00e7\u00e3o estabelece um requisito para os vendedores-locat\u00e1rios determinarem os \"pagamentos de </span><span class=\"S2EC4 S2AF6 S2 c9478zv\" id=\"tq_216\" style=\"top: 1727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o\" e \"pagamentos de loca\u00e7\u00e3o revistos\" de maneira a que estes n\u00e3o venham a reconhecer ganhos/(perdas) relativamente ao direito </span><span class=\"S2EC5 S2AF6 S2 c95yn0u\" id=\"tr_216\" style=\"top: 1743px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de uso que ret\u00eam. </span><span class=\"S2EC6 S2AF6 S2 c96rs7h\" id=\"ts_216\" style=\"top: 1770px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EC7 S2AF4 S2 c9798sw\" id=\"tt_216\" style=\"top: 1770px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Classifica\u00e7\u00e3o de passivos como correntes ou n\u00e3o correntes\u2019 </span><span class=\"S2EC8 S2AF6 S2 c980jwq\" id=\"tu_216\" style=\"top: 1770px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s </span><span class=\"S2EC9 S2AF6 S2 c99p5ze\" id=\"tv_216\" style=\"top: 1785px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 de janeiro de 2024). Esta altera\u00e7\u00e3o clarifica que os passivos s\u00e3o classificados como saldos correntes ou n\u00e3o correntes em fun\u00e7\u00e3o do </span><span class=\"S2ECA S2AF6 S2 c100kl83\" id=\"tw_216\" style=\"top: 1801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direito que uma entidade tem de diferir o seu pagamento para al\u00e9m de 12 meses ap\u00f3s a data de relato financeiro, e exige que o direito </span><span class=\"S2ECB S2AF6 S2 c101sccc\" id=\"tx_216\" style=\"top: 1816px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de diferir a liquida\u00e7\u00e3o deve ter subst\u00e2ncia e deve existir no final do per\u00edodo de relato. A classifica\u00e7\u00e3o de um passivo n\u00e3o \u00e9 afetada pela </span><span class=\"S2ECC S2AF6 S2 c102lwf6\" id=\"ty_216\" style=\"top: 1831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">probabilidade de que a entidade exer\u00e7a o seu direito de diferir a liquida\u00e7\u00e3o por pelo menos doze meses ap\u00f3s o per\u00edodo de relato. </span><span class=\"S2ECD S2AF6 S2 c103xvev\" id=\"tz_216\" style=\"top: 1859px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2ECE S2AF4 S2 c104p1aa\" id=\"t10_216\" style=\"top: 1859px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 1, \u2018Passivos n\u00e3o correntes com </span><span class=\"S2ECF S2A51 S2 c105x6m4\" id=\"t11_216\" style=\"top: 1859px; left: 368px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S2ED0 S2AF4 S2 c106jv3g\" id=\"t12_216\" style=\"top: 1859px; left: 426px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2019 </span><span class=\"S2ED1 S2AF6 S2 c107q05b\" id=\"t13_216\" style=\"top: 1859px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2024). </span><span class=\"S2ED2 S2AF6 S2 c108dkk9\" id=\"t14_216\" style=\"top: 1874px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta altera\u00e7\u00e3o clarifica que os </span><span class=\"S2ED3 S2EAB S2 c109rl8t\" id=\"t15_216\" style=\"top: 1874px; left: 261px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2ED4 S2AF6 S2 c11044qs\" id=\"t16_216\" style=\"top: 1874px; left: 319px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que uma entidade \u00e9 obrigada a cumprir na data ou em data anterior \u00e0 data de relato, afetam </span><span class=\"S2ED5 S2AF6 S2 c1115t6h\" id=\"t17_216\" style=\"top: 1889px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a classifica\u00e7\u00e3o de um passivo como corrente ou n\u00e3o corrente, mesmo que a sua verifica\u00e7\u00e3o pela entidade credora apenas ocorra ap\u00f3s a </span><span class=\"S2ED6 S2AF6 S2 c112gkwz\" id=\"t18_216\" style=\"top: 1905px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de relato (ex: quando o </span><span class=\"S2ED7 S2EAB S2 c113fdms\" id=\"t19_216\" style=\"top: 1905px; left: 251px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S2ED8 S2AF6 S2 c114j0jk\" id=\"t1a_216\" style=\"top: 1905px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 baseado na posi\u00e7\u00e3o da situa\u00e7\u00e3o financeira \u00e0 data de relato). Quando uma entidade classifica os </span><span class=\"S2ED9 S2AF6 S2 c115jjwb\" id=\"t1b_216\" style=\"top: 1920px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos resultantes de contratos de financiamento como n\u00e3o correntes e esses passivos est\u00e3o sujeitos a </span><span class=\"S2EDA S2EAB S2 c116df4c\" id=\"t1c_216\" style=\"top: 1920px; left: 659px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S2EDB S2AF6 S2 c117bzu7\" id=\"t1d_216\" style=\"top: 1920px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 exigida a divulga\u00e7\u00e3o </span><span class=\"S2EDC S2AF6 S2 c118cm2r\" id=\"t1e_216\" style=\"top: 1935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o que permita aos investidores avaliar o risco de estes passivos tornarem-se reembols\u00e1veis no prazo de 12 meses. </span><span class=\"S2EDD S2AF6 S2 c119sbk5\" id=\"t1f_216\" style=\"top: 1963px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EDE S2AF4 S2 c120ale8\" id=\"t1g_216\" style=\"top: 1963px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es \u00e0 IAS 7 e IFRS 7, \u2018Acordos de financiamento de fornecedores\u2019 </span><span class=\"S2EDF S2AF6 S2 c121g24n\" id=\"t1h_216\" style=\"top: 1963px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de </span><span class=\"S2EE0 S2AF6 S2 c1225pw6\" id=\"t1i_216\" style=\"top: 1978px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">janeiro de 2024). Estas altera\u00e7\u00f5es ainda est\u00e3o sujeitas ao processo de endosso pela Uni\u00e3o Europeia e exigem que uma entidade efetue </span><span class=\"S2EE1 S2AF6 S2 c123hlf7\" id=\"t1j_216\" style=\"top: 1994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divulga\u00e7\u00f5es adicionais sobre os seus acordos de financiamento de fornecedores para permitir: a) a avalia\u00e7\u00e3o sobre a forma como os </span><span class=\"S2EE2 S2AF6 S2 c124i969\" id=\"t1k_216\" style=\"top: 2009px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordos de financiamento de fornecedores afetam os passivos e fluxos de caixa da entidade; e b) o entendimento do efeito dos acordos </span><span class=\"S2EE3 S2AF6 S2 c125ki45\" id=\"t1l_216\" style=\"top: 2024px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de financiamento de fornecedores sobre a exposi\u00e7\u00e3o de uma entidade ao risco de liquidez, e como a entidade seria afetada se os acordos </span><span class=\"S2EE4 S2AF6 S2 c126f16i\" id=\"t1m_216\" style=\"top: 2040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deixassem de estar dispon\u00edveis. Estes requisitos de divulga\u00e7\u00e3o adicionais complementam os requisitos de apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o j\u00e1 </span><span class=\"S2EE5 S2AF6 S2 c127a5w7\" id=\"t1n_216\" style=\"top: 2055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">existentes nas IFRS. </span><span class=\"S2EE6 S2AF6 S2 c12800y0\" id=\"t1o_216\" style=\"top: 2082px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EE7 S2AF4 S2 c129mxu2\" id=\"t1p_216\" style=\"top: 2082px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00e3o \u00e0 IAS 21, \u2018Falta de permutabilidade\u2019 </span><span class=\"S2EE8 S2AF6 S2 c130kmyq\" id=\"t1q_216\" style=\"top: 2082px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro de 2025). Esta </span><span class=\"S2EE9 S2AF6 S2 c131jhpp\" id=\"t1r_216\" style=\"top: 2098px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia e visa clarificar: i) as circunst\u00e2ncias em que se considera que </span><span class=\"S2EEA S2AF6 S2 c132lcw2\" id=\"t1s_216\" style=\"top: 2113px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma moeda \u00e9 pass\u00edvel de troca (permut\u00e1vel); ii) como deve ser determinada a taxa de c\u00e2mbio \u00e0 vista quando se verifica a falta de </span><span class=\"S2EEB S2AF6 S2 c1336ttx\" id=\"t1t_216\" style=\"top: 2128px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permutabilidade de uma moeda, por um per\u00edodo longo. A altera\u00e7\u00e3o \u00e0 IAS 21 exige tamb\u00e9m a divulga\u00e7\u00e3o de informa\u00e7\u00e3o que permita </span><span class=\"S2EEC S2AF6 S2 c134cg03\" id=\"t1u_216\" style=\"top: 2144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">compreender como \u00e9 que a moeda que n\u00e3o pode ser trocada por outra moeda afeta, ou se espera que afete, o desempenho financeiro, </span><span class=\"S2EED S2AF6 S2 c135n9p2\" id=\"t1v_216\" style=\"top: 2159px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a posi\u00e7\u00e3o financeira e os fluxos de caixa da entidade, para al\u00e9m da taxa de c\u00e2mbio \u00e0 vista utilizada na data de relato e a forma como </span><span class=\"S2EEE S2AF6 S2 c1364s3f\" id=\"t1w_216\" style=\"top: 2174px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">foi determinada. </span><span class=\"S2EEF S2AF6 S2 c1376qzn\" id=\"t1x_216\" style=\"top: 2202px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2EF0 S2AF4 S2 c138of8v\" id=\"t1y_216\" style=\"top: 2202px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 18, \u2018Apresenta\u00e7\u00e3o e divulga\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras\u2019 </span><span class=\"S2EF1 S2AF6 S2 c139r1k2\" id=\"t1z_216\" style=\"top: 2202px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a aplicar nos exerc\u00edcios que se iniciem em ou ap\u00f3s 1 de janeiro </span><span class=\"S2EF2 S2AF6 S2 c140eaei\" id=\"t20_216\" style=\"top: 2217px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2027). Esta norma ainda est\u00e1 sujeita ao processo de endosso pela Uni\u00e3o Europeia. A IFRS 18 constitui a resposta do IASB \u00e0 necessidade </span><span class=\"S2EF3 S2AF6 S2 c141jydq\" id=\"t21_216\" style=\"top: 2232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de informa\u00e7\u00e3o mais compar\u00e1vel sobre o desempenho financeiro das entidades e substitui a IAS 1 - \u2018Apresenta\u00e7\u00e3o das demonstra\u00e7\u00f5es </span><span class=\"S2EF4 S2AF6 S2 c142hzjh\" id=\"t22_216\" style=\"top: 2248px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras\u2019. A nova norma vem exigir que as entidades reportem de forma mais consistente e transparente sobre o seu desempenho </span><span class=\"S2EF5 S2AF6 S2 c143d210\" id=\"t23_216\" style=\"top: 2263px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro, e introduz tr\u00eas conjuntos de novos requisitos: i) novas categorias e subtotais obrigat\u00f3rios na demonstra\u00e7\u00e3o dos resultados, </span><span class=\"S2EF6 S2AF6 S2 c1442lrh\" id=\"t24_216\" style=\"top: 2278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incluindo o \u201clucro operacional\u201d; ii) divulga\u00e7\u00e3o sobre as medidas de desempenho definidas pela Gest\u00e3o ('n\u00e3o-GAAP') numa \u00fanica nota \u00e0s </span><span class=\"S2EF7 S2AF6 S2 c1451v0o\" id=\"t25_216\" style=\"top: 2294px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras; e iii) orienta\u00e7\u00e3o melhorada sobre o agrupamento de informa\u00e7\u00f5es (agrega\u00e7\u00e3o e desagrega\u00e7\u00e3o) e divulga\u00e7\u00f5es </span><span class=\"S2EF8 S2AF6 S2 c146jdio\" id=\"t26_216\" style=\"top: 2309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sobre itens de \u201coutros\u201d. </span><span class=\"S2EF9 S2AF6 S2 c147o7nd\" id=\"t27_216\" style=\"top: 2336px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o se espera que alguma norma, interpreta\u00e7\u00e3o ou altera\u00e7\u00e3o a norma existente, de aplica\u00e7\u00e3o n\u00e3o obrigat\u00f3ria neste exerc\u00edcio e n\u00e3o </span><span class=\"S2EFA S2AF6 S2 c148bzz7\" id=\"t28_216\" style=\"top: 2352px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aplicada antecipadamente, tenha impacto significativo nas demonstra\u00e7\u00f5es financeiras do Grupo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14212": {
   "value": "<span class=\"S2EFB S2AF6 S2 c149f4tj\" id=\"t29_216\" style=\"top: 2379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas da Novabase foram preparadas no pressuposto da continuidade das opera\u00e7\u00f5es, tomando por </span><span class=\"S2EFC S2AF6 S2 c150r126\" id=\"t2a_216\" style=\"top: 2395px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">base o princ\u00edpio do custo hist\u00f3rico exceto no que respeita aos 'Ativos financ. ao justo valor atrav\u00e9s de resultados' e 'Instrumentos </span><span class=\"S2EFD S2AF6 S2 c151jdby\" id=\"t2b_216\" style=\"top: 2410px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros derivados', que se encontram registados pelo seu justo valor (notas 9 e 15). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14224": {
   "value": "<span class=\"S2EFE S2AF6 S2 c154l7yc\" id=\"t3_217\" style=\"top: 2718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras em conformidade com os princ\u00edpios contabil\u00edsticos geralmente aceites requer o uso de </span><span class=\"S2EFF S2AF6 S2 c155vsxo\" id=\"t4_217\" style=\"top: 2734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimativas e pressupostos que afetam as quantias reportadas de ativos e passivos, assim como os valores reportados do r\u00e9dito e das </span><span class=\"S2F00 S2AF6 S2 c1568qiu\" id=\"t5_217\" style=\"top: 2749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">despesas incorridos durante o per\u00edodo de relato. Apesar destas estimativas serem baseadas no melhor conhecimento da Gest\u00e3o em </span><span class=\"S2F01 S2AF6 S2 c157bijx\" id=\"t6_217\" style=\"top: 2764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rela\u00e7\u00e3o aos eventos e a\u00e7\u00f5es correntes, os resultados reais podem, em \u00faltima inst\u00e2ncia, diferir destas estimativas. As \u00e1reas que envolvem </span><span class=\"S2F02 S2AF6 S2 c158yluh\" id=\"t7_217\" style=\"top: 2780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um maior grau de julgamento ou complexidade, ou \u00e1reas em que pressupostos e estimativas sejam significativas para as demonstra\u00e7\u00f5es </span><span class=\"S2F03 S2AF6 S2 c15915wg\" id=\"t8_217\" style=\"top: 2795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras s\u00e3o apresentadas na nota 4. </span><span class=\"S2F04 S2AF6 S2 c160pz3r\" id=\"t9_217\" style=\"top: 2822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 convic\u00e7\u00e3o do Conselho de Administra\u00e7\u00e3o que as estimativas e pressupostos adotados n\u00e3o incorporam riscos significativos que possam </span><span class=\"S2F05 S2AF6 S2 c161hczk\" id=\"ta_217\" style=\"top: 2838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">causar, no decurso do pr\u00f3ximo exerc\u00edcio, ajustamentos materiais ao valor dos ativos e passivos. </span><span class=\"S3317 S2AF4 S2 c1232r9qz\" id=\"tz_230\" style=\"top: 20028px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4. </span><span class=\"S3318 S2AF4 S2 c12333jpu\" id=\"t10_230\" style=\"top: 20028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estimativas e julgamentos contabil\u00edsticos mais relevantes </span><span class=\"S3319 S2AF6 S2 c123498wn\" id=\"t11_230\" style=\"top: 20055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras requer que a Administra\u00e7\u00e3o efetue estimativas e que adote pressupostos que afetam os </span><span class=\"S331A S2AF6 S2 c12352gu7\" id=\"t12_230\" style=\"top: 20071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos, e as divulga\u00e7\u00f5es de ativos e passivos contingentes \u00e0 data de relato das demonstra\u00e7\u00f5es financeiras, bem como os valores </span><span class=\"S331B S2AF6 S2 c1236tovm\" id=\"t13_230\" style=\"top: 20086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportados do r\u00e9dito e das despesas incorridos durante o per\u00edodo de relato, consequentemente os resultados reais podem vir a ser </span><span class=\"S331C S2AF6 S2 c1237im5v\" id=\"t14_230\" style=\"top: 20101px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferentes dos estimados. As estimativas e julgamentos s\u00e3o avaliados de forma cont\u00ednua e t\u00eam por base a experi\u00eancia hist\u00f3rica e outros </span><span class=\"S331D S2AF6 S2 c1238b18x\" id=\"t15_230\" style=\"top: 20117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fatores, incluindo expectativas sobre eventos futuros que se consideram serem razo\u00e1veis face \u00e0s circunst\u00e2ncias existentes. </span><span class=\"S331E S2AF6 S2 c123950pc\" id=\"t16_230\" style=\"top: 20144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresenta-se a seguir as estimativas e julgamentos mais relevantes utilizados na prepara\u00e7\u00e3o destas demonstra\u00e7\u00f5es financeiras. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span><span class=\"S3325 S2EAB S2 c1246o1up\" id=\"t1d_230\" style=\"top: 20285px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S3326 S2EAB S2 c1247sgwz\" id=\"t1e_230\" style=\"top: 20285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros mensurados ao justo valor </span><span class=\"S3327 S2AF6 S2 c1248d61x\" id=\"t1f_230\" style=\"top: 20312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor de instrumentos financeiros n\u00e3o cotados num mercado ativo \u00e9 determinado com base em m\u00e9todos de avalia\u00e7\u00e3o e teorias </span><span class=\"S3328 S2AF6 S2 c1249wt0f\" id=\"t1g_230\" style=\"top: 20328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras. A utiliza\u00e7\u00e3o de metodologias de valoriza\u00e7\u00e3o requer a utiliza\u00e7\u00e3o de pressupostos, sendo que alguns deles requerem a </span><span class=\"S3329 S2AF6 S2 c1250x3t9\" id=\"t1h_230\" style=\"top: 20343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">utiliza\u00e7\u00e3o de estimativas (ver nota 39). Desta forma, altera\u00e7\u00f5es nos referidos pressupostos podem resultar numa altera\u00e7\u00e3o do justo valor </span><span class=\"S332A S2AF6 S2 c1251qgdr\" id=\"t1i_230\" style=\"top: 20358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportado. </span><span class=\"S332B S2EAB S2 c1252vc90\" id=\"t1j_230\" style=\"top: 20392px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S332C S2EAB S2 c1253d2kd\" id=\"t1k_230\" style=\"top: 20392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento e Imposto diferido </span><span class=\"S332D S2AF6 S2 c12548eq7\" id=\"t1l_230\" style=\"top: 20420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase \u00e9 sujeito \u00e0 tributa\u00e7\u00e3o nas localiza\u00e7\u00f5es em que opera, existindo, portanto, uma componente de julgamento quando se </span><span class=\"S332E S2AF6 S2 c12550yko\" id=\"t1m_230\" style=\"top: 20435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determina o c\u00e1lculo da estimativa para impostos e a utiliza\u00e7\u00e3o dos ativos e passivos por impostos diferidos. Os ativos e passivos por </span><span class=\"S332F S2AF6 S2 c1256ctfj\" id=\"t1n_230\" style=\"top: 20450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos foram determinados com base na legisla\u00e7\u00e3o fiscal atualmente em vigor para as empresas do Grupo, ou em legisla\u00e7\u00e3o </span><span class=\"S3330 S2AF6 S2 c1257neck\" id=\"t1o_230\" style=\"top: 20465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">j\u00e1 publicada para aplica\u00e7\u00e3o futura. Altera\u00e7\u00f5es na legisla\u00e7\u00e3o fiscal podem influenciar o valor dos impostos diferidos. </span><span class=\"S3331 S2AF6 S2 c12582g11\" id=\"t1p_230\" style=\"top: 20493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ativos por impostos diferidos relativos a cr\u00e9ditos fiscais obtidos no \u00e2mbito do SIFIDE com base em estimativas. O </span><span class=\"S3332 S2AF6 S2 c1259jcdp\" id=\"t1q_230\" style=\"top: 20508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor final destes cr\u00e9ditos fiscais, apenas \u00e9 conhecido em exerc\u00edcios futuros com base na aprova\u00e7\u00e3o pelo organismo competente (ANI) </span><span class=\"S3333 S2AF6 S2 c1260w7kq\" id=\"t1r_230\" style=\"top: 20524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das candidaturas apresentadas pelo Grupo. Os montantes contabilizados de cr\u00e9ditos fiscais ainda n\u00e3o aprovados ascendem a 2.693m\u20ac </span><span class=\"S3334 S2AF6 S2 c1261qztv\" id=\"t1s_230\" style=\"top: 20539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2022: 2.313m\u20ac), sendo prov\u00e1vel a aprova\u00e7\u00e3o dos mesmos. </span><span class=\"S3335 S2AF6 S2 c1262tym0\" id=\"t1t_230\" style=\"top: 20566px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ainda impostos diferidos sobre preju\u00edzos fiscais com base em estimativas de lucros fiscais futuros, e tais ativos s\u00f3 s\u00e3o </span><span class=\"S3336 S2AF6 S2 c12631nn6\" id=\"t1u_230\" style=\"top: 20582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidos se houver uma elevada expectativa de recupera\u00e7\u00e3o futura. </span><span class=\"S3337 S2AF6 S2 c126456px\" id=\"t1v_230\" style=\"top: 20609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o impacto fiscal \u00e9 diferente dos montantes inicialmente registados, estas diferen\u00e7as ter\u00e3o impacto no gasto de imposto sobre o </span><span class=\"S3338 S2AF6 S2 c12653tno\" id=\"t1w_230\" style=\"top: 20624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento e no imposto diferido, no per\u00edodo em que este c\u00e1lculo \u00e9 efetuado. </span><span class=\"S3339 S2EAB S2 c1268lqmf\" id=\"t3_231\" style=\"top: 20918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S333A S2EAB S2 c1269chzc\" id=\"t4_231\" style=\"top: 20918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9dito </span><span class=\"S333B S2AF6 S2 c1270t6ai\" id=\"t5_231\" style=\"top: 20946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito pelo Grupo Novabase proveniente da presta\u00e7\u00e3o de servi\u00e7os de projetos em regime de 'turn key' requer o uso </span><span class=\"S333C S2AF6 S2 c1271s8vv\" id=\"t6_231\" style=\"top: 20961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de julgamentos, desde logo na aplica\u00e7\u00e3o do modelo das cinco etapas estabelecido na IFRS 15, nomeadamente na identifica\u00e7\u00e3o das </span><span class=\"S333D S2AF6 S2 c12729npr\" id=\"t7_231\" style=\"top: 20976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00f5es de performance e na aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o \u00e0s obriga\u00e7\u00f5es de performance definidas, com base nos \"stand-alone </span><span class=\"S333E S2AF6 S2 c1273e8q5\" id=\"t8_231\" style=\"top: 20992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prices\". Adicionalmente, a Gest\u00e3o procede a an\u00e1lises e estimativas no que concerne ao desenvolvimento atual e futuro dos projetos de </span><span class=\"S333F S2AF6 S2 c1274eixo\" id=\"t9_231\" style=\"top: 21007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consultoria, os quais podem vir a ter um desenvolvimento futuro diferente do or\u00e7amentado \u00e0 presente data pelos respons\u00e1veis t\u00e9cnicos </span><span class=\"S3340 S2AF6 S2 c12750tc3\" id=\"ta_231\" style=\"top: 21022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cada projeto. </span><span class=\"S3341 S2AF6 S2 c1276vpus\" id=\"tb_231\" style=\"top: 21050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Eventuais altera\u00e7\u00f5es de estimativa iriam influenciar as rubricas de 'Acr\u00e9scimos de proveitos' e de 'Proveitos diferidos e outros passivos </span><span class=\"S3342 S2AF6 S2 c1277wbfl\" id=\"tc_231\" style=\"top: 21065px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">correntes' na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira e 'Presta\u00e7\u00e3o de servi\u00e7os' na demonstra\u00e7\u00e3o dos resultados, contudo, historicamente, </span><span class=\"S3343 S2AF6 S2 c127889ge\" id=\"td_231\" style=\"top: 21081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o se t\u00eam verificado desvios materiais nas estimativas de custos a incorrer nos projetos em curso que transitam de ano, nem no desfecho </span><span class=\"S3344 S2AF6 S2 c1279bxvg\" id=\"te_231\" style=\"top: 21096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da transa\u00e7\u00e3o. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span><span class=\"S335C S2EAB S2 c13036cjm\" id=\"t12_231\" style=\"top: 21494px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">g) </span><span class=\"S335D S2EAB S2 c1304xqci\" id=\"t13_231\" style=\"top: 21494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S335E S2AF6 S2 c1305rrgo\" id=\"t14_231\" style=\"top: 21521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase reconhece mensalmente uma estimativa de pr\u00e9mios e outras remunera\u00e7\u00f5es vari\u00e1veis que tem em considera\u00e7\u00e3o os </span><span class=\"S335F S2AF6 S2 c1306rwy7\" id=\"t15_231\" style=\"top: 21536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valores te\u00f3ricos acordados com os colaboradores, o seguimento das taxas previstas de atingimento dos objetivos e a situa\u00e7\u00e3o geral dos </span><span class=\"S3360 S2AF6 S2 c1307hboa\" id=\"t16_231\" style=\"top: 21552px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios da Empresa. A remunera\u00e7\u00e3o vari\u00e1vel dos elementos do Conselho de Administra\u00e7\u00e3o \u00e9 determinada pela Comiss\u00e3o de Vencimentos </span><span class=\"S3361 S2AF6 S2 c1308fs2r\" id=\"t17_231\" style=\"top: 21567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos termos da pol\u00edtica de remunera\u00e7\u00e3o, podendo ser composta por uma remunera\u00e7\u00e3o vari\u00e1vel em numer\u00e1rio (associada, entre outros </span><span class=\"S3362 S2AF6 S2 c1309symn\" id=\"t18_231\" style=\"top: 21582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fatores, ao desempenho da Novabase) e planos tendo por base valores mobili\u00e1rios da Novabase (designadamente participa\u00e7\u00e3o em Planos </span><span class=\"S3363 S2AF6 S2 c1310no7s\" id=\"t19_231\" style=\"top: 21598px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es da Novabase). Desta forma, a estimativa do custo corrente do exerc\u00edcio registado na rubrica de </span><span class=\"S3364 S2AF6 S2 c1311b6hs\" id=\"t1a_231\" style=\"top: 21613px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Fornecedores e outras contas a pagar', \u00e9 preparada com base na melhor estimativa da Gest\u00e3o face ao desempenho do exerc\u00edcio em </span><span class=\"S3365 S2AF6 S2 c1312cy2c\" id=\"t1b_231\" style=\"top: 21628px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso, sendo o valor final apenas conhecido no exerc\u00edcio seguinte, ap\u00f3s delibera\u00e7\u00e3o da Comiss\u00e3o de Vencimentos. Mais informa\u00e7\u00e3o sobre </span><span class=\"S3366 S2AF6 S2 c1313c0gk\" id=\"t1c_231\" style=\"top: 21643px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a pol\u00edtica de remunera\u00e7\u00e3o da Novabase e remunera\u00e7\u00f5es auferidas pelos Administradores no exerc\u00edcio, pode ser encontrada no ponto D. </span><span class=\"S3367 S2AF6 S2 c1314uufg\" id=\"t1d_231\" style=\"top: 21659px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es do Relat\u00f3rio sobre o Governo da Sociedade, que constitui parte integrante deste Relat\u00f3rio Financeiro Anual. </span><span class=\"S3368 S2EAB S2 c1315ybyb\" id=\"t1e_231\" style=\"top: 21693px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">h) </span><span class=\"S3369 S2EAB S2 c1316da0u\" id=\"t1f_231\" style=\"top: 21693px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S336A S2AF6 S2 c1317kr70\" id=\"t1g_231\" style=\"top: 21720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na determina\u00e7\u00e3o do prazo da loca\u00e7\u00e3o para alguns contratos que t\u00eam op\u00e7\u00f5es de renova\u00e7\u00e3o ou de </span><span class=\"S336B S2AF6 S2 c1318vd1i\" id=\"t1h_231\" style=\"top: 21735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cancelamento, ou seja, considera todos os fatores relevantes que constituem um incentivo econ\u00f3mico ao exerc\u00edcio das op\u00e7\u00f5es. A </span><span class=\"S336C S2AF6 S2 c1319vlq5\" id=\"t1i_231\" style=\"top: 21751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">avalia\u00e7\u00e3o sobre se \u00e9 razoavelmente certo que o Grupo exer\u00e7a as op\u00e7\u00f5es de renova\u00e7\u00e3o ou razoavelmente certo que n\u00e3o ir\u00e1 exercer as </span><span class=\"S336D S2AF6 S2 c1320smky\" id=\"t1j_231\" style=\"top: 21766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de cancelamento antecipado t\u00eam impacto no prazo da loca\u00e7\u00e3o, o que afeta significativamente o montante de passivos de loca\u00e7\u00e3o </span><span class=\"S336E S2AF6 S2 c1321mqtv\" id=\"t1k_231\" style=\"top: 21781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e ativos sob direito de uso reconhecidos. Ap\u00f3s a data inicial, o Grupo reavalia o prazo da loca\u00e7\u00e3o se existir um evento significativo ou </span><span class=\"S336F S2AF6 S2 c132227hd\" id=\"t1l_231\" style=\"top: 21796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o de circunst\u00e2ncias que est\u00e3o no seu controlo e que afetam a sua capacidade de exercer (ou n\u00e3o) as op\u00e7\u00f5es. </span><span class=\"S3370 S2AF6 S2 c1323o9vk\" id=\"t1m_231\" style=\"top: 21824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce ainda julgamento na determina\u00e7\u00e3o da taxa incremental de financiamento a aplicar a cada carteira de loca\u00e7\u00f5es </span><span class=\"S3371 S2AF6 S2 c13249v7r\" id=\"t1n_231\" style=\"top: 21839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">identificada e na determina\u00e7\u00e3o do valor residual garantido, componente dos pagamentos de loca\u00e7\u00e3o. Neste \u00faltimo caso, de acordo com </span><span class=\"S3372 S2AF6 S2 c1325y409\" id=\"t1o_231\" style=\"top: 21855px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a IFRS 16, a Gest\u00e3o considera no c\u00e1lculo do passivo de loca\u00e7\u00e3o o valor que estima vir a pagar. </span><span class=\"S3832 S2AF6 S2 c25570fbl\" id=\"tv_238\" style=\"top: 30349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os testes de imparidade ao goodwill foram efetuados com base no m\u00e9todo dos fluxos de caixa descontados, considerando um plano de </span><span class=\"S3833 S2AF6 S2 c255843wr\" id=\"tw_238\" style=\"top: 30364px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios de 5 anos estimado pela Gest\u00e3o, com os seguintes pressupostos: </span><span class=\"S3834 S2AF4 S2 c25594pmg\" id=\"tx_238\" style=\"top: 30393px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3835 S2AF4 S2 c25600yvx\" id=\"ty_238\" style=\"top: 30411px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3836 S2AF4 S2 c2561wz72\" id=\"tz_238\" style=\"top: 30411px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3837 S2AF6 S2 c2562phl6\" id=\"t10_238\" style=\"top: 30442px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S3838 S2AF6 S2 c25637lan\" id=\"t11_238\" style=\"top: 30442px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,6% </span><span class=\"S3839 S2AF6 S2 c2564hyzn\" id=\"t12_238\" style=\"top: 30442px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,8% </span><span class=\"S383A S2AF6 S2 c25655kt1\" id=\"t13_238\" style=\"top: 30456px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S383B S2AF6 S2 c25661k66\" id=\"t14_238\" style=\"top: 30456px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383C S2AF6 S2 c2567kd5i\" id=\"t15_238\" style=\"top: 30456px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383D S2AF6 S2 c2568735g\" id=\"t16_238\" style=\"top: 30470px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S383E S2AF6 S2 c2569dv9i\" id=\"t17_238\" style=\"top: 30470px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,3% </span><span class=\"S383F S2AF6 S2 c25703c6h\" id=\"t18_238\" style=\"top: 30470px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,0% </span><span class=\"S3840 S2AF6 S2 c2571k4c7\" id=\"t19_238\" style=\"top: 30512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determinou cada um dos principais pressupostos acima conforme segue: </span><span class=\"S3841 S2AF6 S2 c2572cs2z\" id=\"t1a_238\" style=\"top: 30527px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de atualiza\u00e7\u00e3o (depois de imposto) - Com base no custo m\u00e9dio ponderado do capital (</span><span class=\"S3842 S2EAB S2 c2573x72m\" id=\"t1b_238\" style=\"top: 30527px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Averaged Cost of Capital</span><span class=\"S3843 S2AF6 S2 c2574rt6q\" id=\"t1c_238\" style=\"top: 30527px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, \u201cWACC\u201d) </span><span class=\"S3844 S2AF6 S2 c2575vhzd\" id=\"t1d_238\" style=\"top: 30543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e considerando uma taxa de imposto de 22,5%, reflete a melhor estimativa dos riscos espec\u00edficos relativos \u00e0 ind\u00fastria em que opera. </span><span class=\"S3845 S2AF6 S2 c2576cqsd\" id=\"t1e_238\" style=\"top: 30558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento na perpetuidade - \u00c9 a taxa de crescimento m\u00e9dia utilizada para extrapolar os fluxos de caixa para al\u00e9m do plano </span><span class=\"S3846 S2AF6 S2 c2577peb1\" id=\"t1f_238\" style=\"top: 30573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios, sendo consistente com as previs\u00f5es inclu\u00eddas em relat\u00f3rios do sector. </span><span class=\"S3847 S2AF6 S2 c2578155k\" id=\"t1g_238\" style=\"top: 30588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios - Taxa m\u00e9dia de crescimento anual durante o per\u00edodo de previs\u00e3o de cinco </span><span class=\"S3848 S2AF6 S2 c257910by\" id=\"t1h_238\" style=\"top: 30604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos, com base no desempenho passado e nas expectativas da Gest\u00e3o em rela\u00e7\u00e3o ao desenvolvimento do mercado. </span><span class=\"S3C40 S2AF6 S2 c3620qnzq\" id=\"tp_246\" style=\"top: 40602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor das op\u00e7\u00f5es atribu\u00eddas no per\u00edodo, determinado utilizando o modelo de Monte Carlo, foi de 3,0820\u20ac. Os principais inputs do </span><span class=\"S3C41 S2AF6 S2 c3621ethi\" id=\"tq_246\" style=\"top: 40617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">modelo foram os seguintes: </span><span class=\"S3C42 S2AF6 S2 c3622itgn\" id=\"tr_246\" style=\"top: 40633px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3C43 S2AF6 S2 c36235tll\" id=\"ts_246\" style=\"top: 40633px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Spot: 4,3943\u20ac </span><span class=\"S3C44 S2AF6 S2 c36242ke6\" id=\"tt_246\" style=\"top: 40648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) </span><span class=\"S3C45 S2AF6 S2 c3625h2x9\" id=\"tu_246\" style=\"top: 40648px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pre\u00e7o de exerc\u00edcio (*): 1,385\u20ac </span><span class=\"S3C46 S2AF6 S2 c3626ugo2\" id=\"tv_246\" style=\"top: 40663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Volatilidade: 26,305% - obtida com base numa m\u00e9dia amostral de uma s\u00e9rie hist\u00f3rica de volatilidades baseadas em 180 cota\u00e7\u00f5es de </span><span class=\"S3C47 S2AF6 S2 c3627yafp\" id=\"tw_246\" style=\"top: 40678px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fecho di\u00e1rias </span><span class=\"S3C48 S2AF6 S2 c3628c8ge\" id=\"tx_246\" style=\"top: 40694px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Tempo para a maturidade das op\u00e7\u00f5es: 2 anos </span><span class=\"S3C49 S2AF6 S2 c3629shlf\" id=\"ty_246\" style=\"top: 40709px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(v) </span><span class=\"S3C4A S2AF6 S2 c36306q7m\" id=\"tz_246\" style=\"top: 40709px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de juro sem risco: 3,47015% (a 2 anos) </span><span class=\"S3C4F S2AF6 S2 c3635ah6g\" id=\"t14_246\" style=\"top: 40779px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com o Regulamento, o pre\u00e7o de exerc\u00edcio das op\u00e7\u00f5es \u00e9 ajustado pela distribui\u00e7\u00e3o de dividendos. Assim sendo, as op\u00e7\u00f5es podem </span><span class=\"S3C50 S2AF6 S2 c3636w19s\" id=\"t15_246\" style=\"top: 40795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser avaliadas com base no pre\u00e7o de exerc\u00edcio definido e assumindo uma 'dividend yield' nula. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14225": {
   "value": "<span class=\"S2EFE S2AF6 S2 c154l7yc\" id=\"t3_217\" style=\"top: 2718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A prepara\u00e7\u00e3o das demonstra\u00e7\u00f5es financeiras em conformidade com os princ\u00edpios contabil\u00edsticos geralmente aceites requer o uso de </span><span class=\"S2EFF S2AF6 S2 c155vsxo\" id=\"t4_217\" style=\"top: 2734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimativas e pressupostos que afetam as quantias reportadas de ativos e passivos, assim como os valores reportados do r\u00e9dito e das </span><span class=\"S2F00 S2AF6 S2 c1568qiu\" id=\"t5_217\" style=\"top: 2749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">despesas incorridos durante o per\u00edodo de relato. Apesar destas estimativas serem baseadas no melhor conhecimento da Gest\u00e3o em </span><span class=\"S2F01 S2AF6 S2 c157bijx\" id=\"t6_217\" style=\"top: 2764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rela\u00e7\u00e3o aos eventos e a\u00e7\u00f5es correntes, os resultados reais podem, em \u00faltima inst\u00e2ncia, diferir destas estimativas. As \u00e1reas que envolvem </span><span class=\"S2F02 S2AF6 S2 c158yluh\" id=\"t7_217\" style=\"top: 2780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um maior grau de julgamento ou complexidade, ou \u00e1reas em que pressupostos e estimativas sejam significativas para as demonstra\u00e7\u00f5es </span><span class=\"S2F03 S2AF6 S2 c15915wg\" id=\"t8_217\" style=\"top: 2795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras s\u00e3o apresentadas na nota 4. </span><span class=\"S2F04 S2AF6 S2 c160pz3r\" id=\"t9_217\" style=\"top: 2822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 convic\u00e7\u00e3o do Conselho de Administra\u00e7\u00e3o que as estimativas e pressupostos adotados n\u00e3o incorporam riscos significativos que possam </span><span class=\"S2F05 S2AF6 S2 c161hczk\" id=\"ta_217\" style=\"top: 2838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">causar, no decurso do pr\u00f3ximo exerc\u00edcio, ajustamentos materiais ao valor dos ativos e passivos. </span>",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14235": {
   "value": "<span class=\"S2F06 S2EAB S2 c162i047\" id=\"tb_217\" style=\"top: 2871px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.2. </span><span class=\"S2F07 S2EAB S2 c1634zpk\" id=\"tc_217\" style=\"top: 2871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bases de consolida\u00e7\u00e3o </span><span class=\"S2F08 S2AF6 S2 c1644dgl\" id=\"td_217\" style=\"top: 2899px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas, com refer\u00eancia a 31 de dezembro de 2023, incluem os ativos, os passivos e os resultados das </span><span class=\"S2F09 S2AF6 S2 c165wq2o\" id=\"te_217\" style=\"top: 2914px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresas do Grupo, entendido como o conjunto da Novabase e das suas subsidi\u00e1rias, as quais s\u00e3o apresentadas na nota 6. </span><span class=\"S2F0A S2AF4 S2 c166vnqm\" id=\"tf_217\" style=\"top: 2942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Subsidi\u00e1rias </span><span class=\"S2F0B S2AF6 S2 c167iimr\" id=\"tg_217\" style=\"top: 2958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1rias s\u00e3o todas as entidades (entidades estruturadas inclu\u00eddas) sobre as quais o Grupo tem o poder de gerir as atividades </span><span class=\"S2F0C S2AF6 S2 c168yqx2\" id=\"th_217\" style=\"top: 2973px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes, estando exposto a, ou tendo direitos sobre, retornos vari\u00e1veis do seu envolvimento com essas entidades, e tem a capacidade </span><span class=\"S2F0D S2AF6 S2 c169pocg\" id=\"ti_217\" style=\"top: 2988px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de afetar esses retornos atrav\u00e9s do poder sobre as mesmas, geralmente acompanhado de uma quota-parte de mais do que 50% dos </span><span class=\"S2F0E S2AF6 S2 c1702ns1\" id=\"tj_217\" style=\"top: 3004px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direitos de voto. A exist\u00eancia e o efeito de direitos de voto potenciais que presentemente s\u00e3o aplic\u00e1veis ou convert\u00edveis s\u00e3o considerados </span><span class=\"S2F0F S2AF6 S2 c171s9g4\" id=\"tk_217\" style=\"top: 3019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando se avalia se o Grupo controla uma entidade. As subsidi\u00e1rias s\u00e3o inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, desde a data em </span><span class=\"S2F10 S2AF6 S2 c172f5gk\" id=\"tl_217\" style=\"top: 3034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o controlo \u00e9 transferido para o Grupo. As mesmas s\u00e3o exclu\u00eddas da consolida\u00e7\u00e3o na data em que o controlo termina. </span><span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span><span class=\"S3373 S2AF4 S2 c1602h6lv\" id=\"t3_234\" style=\"top: 24818px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6. </span><span class=\"S3480 S2AF4 S2 c16039fgm\" id=\"t4_234\" style=\"top: 24818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresas inclu\u00eddas na consolida\u00e7\u00e3o </span><span class=\"S3481 S2AF6 S2 c1604xf0f\" id=\"t5_234\" style=\"top: 24846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As empresas inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, \u00e0 data de 31 de dezembro de 2023, eram as seguintes: </span><span class=\"S3482 S2AF4 S2 c1605gzi2\" id=\"t6_234\" style=\"top: 24880px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresa Holding </span><span class=\"S3483 S2AF4 S2 c1606farl\" id=\"t7_234\" style=\"top: 24895px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e Empresas Subsidi\u00e1rias </span><span class=\"S3484 S2AF4 S2 c1607ob5u\" id=\"t8_234\" style=\"top: 24880px; left: 412px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Principal local </span><span class=\"S3485 S2AF4 S2 c1608k0tf\" id=\"t9_234\" style=\"top: 24895px; left: 419px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios </span><span class=\"S3486 S2AF4 S2 c1609fq8v\" id=\"ta_234\" style=\"top: 24880px; left: 517px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3487 S2AF4 S2 c1610p1hf\" id=\"tb_234\" style=\"top: 24895px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3488 S2AF4 S2 c1611mv2c\" id=\"tc_234\" style=\"top: 24876px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% participa\u00e7\u00e3o do Grupo </span><span class=\"S3489 S2AF4 S2 c1612fvdy\" id=\"td_234\" style=\"top: 24895px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S348A S2AF4 S2 c1613388q\" id=\"te_234\" style=\"top: 24895px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S348B S353A S2 c16148tp8\" id=\"tf_234\" style=\"top: 24923.5px; left: 128px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Empresa-M\u00e3e: </span><span class=\"S348C S2AF7 S2 c1615bhg5\" id=\"tg_234\" style=\"top: 24936.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase S.G.P.S., S.A. </span><span class=\"S348D S2AF7 S2 c1616qn25\" id=\"th_234\" style=\"top: 24936.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S348E S2AF7 S2 c1617bw9k\" id=\"ti_234\" style=\"top: 24936.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">795.829 \u20ac </span><span class=\"S348F S2AF7 S2 c1618qljv\" id=\"tj_234\" style=\"top: 24936.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3490 S2AF7 S2 c1619gt3w\" id=\"tk_234\" style=\"top: 24936.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3491 S353A S2 c1620xxtx\" id=\"tl_234\" style=\"top: 24963.5px; left: 128px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Next-Gen: </span><span class=\"S3492 S2AF7 S2 c1621wobk\" id=\"tm_234\" style=\"top: 24976.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase E.A., S.A. </span><span class=\"S3493 S2AF7 S2 c16220bps\" id=\"tn_234\" style=\"top: 24976.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S3494 S2AF7 S2 c1623achn\" id=\"to_234\" style=\"top: 24976.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">150.000 \u20ac </span><span class=\"S3495 S2AF7 S2 c1624rdie\" id=\"tp_234\" style=\"top: 24976.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3496 S2AF7 S2 c1625rp1b\" id=\"tq_234\" style=\"top: 24976.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3497 S2AF7 S2 c16264qqp\" id=\"tr_234\" style=\"top: 24989.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S3498 S2AF7 S2 c16274ttv\" id=\"ts_234\" style=\"top: 24989.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S3499 S2AF7 S2 c1628hi0c\" id=\"tt_234\" style=\"top: 24989.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S349A S2AF7 S2 c16296uze\" id=\"tu_234\" style=\"top: 24989.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">101.000 \u20ac </span><span class=\"S349B S2AF7 S2 c1630ia75\" id=\"tv_234\" style=\"top: 24989.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S349C S2AF7 S2 c1631rhg9\" id=\"tw_234\" style=\"top: 24989.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S349D S2AF7 S2 c16327ilk\" id=\"tx_234\" style=\"top: 25002.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Solutions Middle East FZ-LLC </span><span class=\"S349E S2AF7 S2 c1633qc2o\" id=\"ty_234\" style=\"top: 25002.5px; left: 442px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">EAU </span><span class=\"S349F S2AF7 S2 c1634tfvh\" id=\"tz_234\" style=\"top: 25002.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">699.670 \u20ac </span><span class=\"S34A0 S2AF7 S2 c16350zi5\" id=\"t10_234\" style=\"top: 25002.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34A1 S2AF7 S2 c1636b6i6\" id=\"t11_234\" style=\"top: 25002.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34A2 S2AF7 S2 c1637qkyp\" id=\"t12_234\" style=\"top: 25016.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S34A3 S2AF7 S2 c16388igr\" id=\"t13_234\" style=\"top: 25016.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus LTD </span><span class=\"S34A4 S2AF7 S2 c1639goma\" id=\"t14_234\" style=\"top: 25016.5px; left: 421px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Reino Unido </span><span class=\"S34A5 S2AF7 S2 c1640huek\" id=\"t15_234\" style=\"top: 25016.5px; left: 547px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">15.000 GBP </span><span class=\"S34A6 S2AF7 S2 c16411r7i\" id=\"t16_234\" style=\"top: 25016.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34A7 S2AF7 S2 c164245zc\" id=\"t17_234\" style=\"top: 25016.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34A8 S2AF7 S2 c1643szo4\" id=\"t18_234\" style=\"top: 25029.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S34A9 S2AF7 S2 c1644805z\" id=\"t19_234\" style=\"top: 25029.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus B.V. </span><span class=\"S34AA S2AF7 S2 c1645kj1h\" id=\"t1a_234\" style=\"top: 25029.5px; left: 419px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Pa\u00edses Baixos </span><span class=\"S34AB S2AF7 S2 c1646rp7m\" id=\"t1b_234\" style=\"top: 25029.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">20.000 \u20ac </span><span class=\"S34AC S2AF7 S2 c1647q9ba\" id=\"t1c_234\" style=\"top: 25029.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34AD S2AF7 S2 c1648180w\" id=\"t1d_234\" style=\"top: 25029.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34AE S2AF7 S2 c1649yos5\" id=\"t1e_234\" style=\"top: 25042.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S34AF S2AF7 S2 c1650grzd\" id=\"t1f_234\" style=\"top: 25042.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34B0 S2AF7 S2 c1651kl8t\" id=\"t1g_234\" style=\"top: 25042.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">3.365.000 \u20ac </span><span class=\"S34B1 S2AF7 S2 c1652vh92\" id=\"t1h_234\" style=\"top: 25042.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34B2 S2AF7 S2 c1653gtwv\" id=\"t1i_234\" style=\"top: 25042.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34B3 S2AF7 S2 c1654v4h1\" id=\"t1j_234\" style=\"top: 25056.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S34B4 S2AF7 S2 c1655254q\" id=\"t1k_234\" style=\"top: 25056.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Bin\u00f3mio, Lda. </span><span class=\"S34B5 S2AF7 S2 c1656yy65\" id=\"t1l_234\" style=\"top: 25056.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34B6 S2AF7 S2 c1657deg1\" id=\"t1m_234\" style=\"top: 25056.5px; left: 568px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.626 \u20ac </span><span class=\"S34B7 S2AF7 S2 c1658tlku\" id=\"t1n_234\" style=\"top: 25056.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34B8 S2AF7 S2 c1659p2jc\" id=\"t1o_234\" style=\"top: 25056.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34B9 S2AF7 S2 c16603ifk\" id=\"t1p_234\" style=\"top: 25069.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i)</span><span class=\"S34BA S2AF7 S2 c1661vaci\" id=\"t1q_234\" style=\"top: 25069.5px; left: 113px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) </span><span class=\"S34BB S2AF7 S2 c1662pwld\" id=\"t1r_234\" style=\"top: 25069.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus GmbH </span><span class=\"S34BC S2AF7 S2 c1663x26m\" id=\"t1s_234\" style=\"top: 25069.5px; left: 427px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Alemanha </span><span class=\"S34BD S2AF7 S2 c166445s0\" id=\"t1t_234\" style=\"top: 25069.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">25.000 \u20ac </span><span class=\"S34BE S2AF7 S2 c1665d5jj\" id=\"t1u_234\" style=\"top: 25069.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34BF S2AF7 S2 c1666o1bn\" id=\"t1v_234\" style=\"top: 25069.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34C0 S2AF7 S2 c1667t4vo\" id=\"t1w_234\" style=\"top: 25082.5px; left: 109px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii</span><span class=\"S34C1 S2AF7 S2 c1668z3ju\" id=\"t1x_234\" style=\"top: 25082.5px; left: 120px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">i) </span><span class=\"S34C2 S2AF7 S2 c1669jgzl\" id=\"t1y_234\" style=\"top: 25082.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Equipa Frutuosa, S.A. </span><span class=\"S34C3 S2AF7 S2 c1670vgcw\" id=\"t1z_234\" style=\"top: 25082.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34C4 S2AF7 S2 c16713lpa\" id=\"t20_234\" style=\"top: 25082.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">50.000 \u20ac </span><span class=\"S34C5 S2AF7 S2 c1672hv3g\" id=\"t21_234\" style=\"top: 25082.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">76,0% </span><span class=\"S34C6 S2AF7 S2 c16734o8i\" id=\"t22_234\" style=\"top: 25082.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34C7 S2AF7 S2 c1674u39n\" id=\"t23_234\" style=\"top: 25096.5px; left: 109px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii</span><span class=\"S34C8 S2AF7 S2 c16751ngz\" id=\"t24_234\" style=\"top: 25096.5px; left: 120px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">i) </span><span class=\"S34C9 S2AF7 S2 c1676al6n\" id=\"t25_234\" style=\"top: 25096.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rota Virtuosa, S.A. </span><span class=\"S34CA S2AF7 S2 c1677ojx3\" id=\"t26_234\" style=\"top: 25096.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34CB S2AF7 S2 c1678fdtg\" id=\"t27_234\" style=\"top: 25096.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">50.000 \u20ac </span><span class=\"S34CC S2AF7 S2 c1679puiu\" id=\"t28_234\" style=\"top: 25096.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">76,0% </span><span class=\"S34CD S2AF7 S2 c1680vyuy\" id=\"t29_234\" style=\"top: 25096.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34CE S353A S2 c1681c27u\" id=\"t2a_234\" style=\"top: 25122.5px; left: 128px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Value Portfolio: </span><span class=\"S34CF S2AF7 S2 c1682qn1r\" id=\"t2b_234\" style=\"top: 25135.5px; left: 110px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv</span><span class=\"S34D0 S2AF7 S2 c1683py8u\" id=\"t2c_234\" style=\"top: 25135.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34D1 S2AF7 S2 c1684k854\" id=\"t2d_234\" style=\"top: 25135.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NBMSIT, Sist. de Inf. e Tecnol., S.A. </span><span class=\"S34D2 S2AF7 S2 c1685qtny\" id=\"t2e_234\" style=\"top: 25135.5px; left: 420px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Mo\u00e7ambique </span><span class=\"S34D3 S2AF7 S2 c1686bubx\" id=\"t2f_234\" style=\"top: 25135.5px; left: 601px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34D4 S2AF7 S2 c1687wc6j\" id=\"t2g_234\" style=\"top: 25135.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34D5 S2AF7 S2 c1688438j\" id=\"t2h_234\" style=\"top: 25135.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74,0% </span><span class=\"S34D6 S2AF7 S2 c16890tmr\" id=\"t2i_234\" style=\"top: 25149.5px; left: 114px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v</span><span class=\"S34D7 S2AF7 S2 c1690xheq\" id=\"t2j_234\" style=\"top: 25149.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34D8 S2AF7 S2 c1691h0j8\" id=\"t2k_234\" style=\"top: 25149.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Neotalent, S.A. </span><span class=\"S34D9 S2AF7 S2 c1692ps6v\" id=\"t2l_234\" style=\"top: 25149.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34DA S2AF7 S2 c1693huq4\" id=\"t2m_234\" style=\"top: 25149.5px; left: 601px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34DB S2AF7 S2 c1694oucf\" id=\"t2n_234\" style=\"top: 25149.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34DC S2AF7 S2 c16951adj\" id=\"t2o_234\" style=\"top: 25149.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">95,0% </span><span class=\"S34DD S2AF7 S2 c1696jv06\" id=\"t2p_234\" style=\"top: 25162.5px; left: 114px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v</span><span class=\"S34DE S2AF7 S2 c16975srs\" id=\"t2q_234\" style=\"top: 25162.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34DF S2AF7 S2 c169876no\" id=\"t2r_234\" style=\"top: 25162.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Neotalent Espa\u00f1a S.A.U </span><span class=\"S34E0 S2AF7 S2 c1699eg3n\" id=\"t2s_234\" style=\"top: 25162.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Espanha </span><span class=\"S34E1 S2AF7 S2 c170086rq\" id=\"t2t_234\" style=\"top: 25162.5px; left: 601px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34E2 S2AF7 S2 c17010w5c\" id=\"t2u_234\" style=\"top: 25162.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34E3 S2AF7 S2 c1702ya7h\" id=\"t2v_234\" style=\"top: 25162.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">95,0% </span><span class=\"S34E4 S2AF7 S2 c1703wahw\" id=\"t2w_234\" style=\"top: 25175.5px; left: 110px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(</span><span class=\"S34E5 S2AF7 S2 c17048s4w\" id=\"t2x_234\" style=\"top: 25175.5px; left: 115px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vi</span><span class=\"S34E6 S2AF7 S2 c1705tdo8\" id=\"t2y_234\" style=\"top: 25175.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34E7 S2AF7 S2 c1706ac4m\" id=\"t2z_234\" style=\"top: 25175.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NBASIT-Sist. de Inf. e Telecomunic., S.A. (*) </span><span class=\"S34E8 S2AF7 S2 c1707bs25\" id=\"t30_234\" style=\"top: 25175.5px; left: 435px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Angola </span><span class=\"S34E9 S2AF7 S2 c17081j6p\" id=\"t31_234\" style=\"top: 25175.5px; left: 524px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">47.500.000 AOA </span><span class=\"S34EA S2AF7 S2 c170989we\" id=\"t32_234\" style=\"top: 25175.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">49,4% </span><span class=\"S34EB S2AF7 S2 c1710q2q5\" id=\"t33_234\" style=\"top: 25175.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">49,4% </span><span class=\"S34EC S2AF7 S2 c1711fsvy\" id=\"t34_234\" style=\"top: 25189.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Capital S.C.R., S.A. </span><span class=\"S34ED S2AF7 S2 c1712u0ur\" id=\"t35_234\" style=\"top: 25189.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34EE S2AF7 S2 c1713vym3\" id=\"t36_234\" style=\"top: 25189.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.500.000 \u20ac </span><span class=\"S34EF S2AF7 S2 c1714g1gk\" id=\"t37_234\" style=\"top: 25189.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34F0 S2AF7 S2 c1715d3cx\" id=\"t38_234\" style=\"top: 25189.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34F1 S2AF7 S2 c1716f6gg\" id=\"t39_234\" style=\"top: 25202.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o </span><span class=\"S34F2 S2AF7 S2 c1717o08f\" id=\"t3a_234\" style=\"top: 25202.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34F3 S2AF7 S2 c171813te\" id=\"t3b_234\" style=\"top: 25202.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">9.260.000 \u20ac </span><span class=\"S34F4 S2AF7 S2 c17197mul\" id=\"t3c_234\" style=\"top: 25202.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">51,8% </span><span class=\"S34F5 S2AF7 S2 c1720zud3\" id=\"t3d_234\" style=\"top: 25202.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">51,8% </span><span class=\"S34F6 S2AF7 S2 c17217yi4\" id=\"t3e_234\" style=\"top: 25215.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR Novabase Capital +Inova\u00e7\u00e3o </span><span class=\"S34F7 S2AF7 S2 c1722hj3n\" id=\"t3f_234\" style=\"top: 25215.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34F8 S2AF7 S2 c1723vqfo\" id=\"t3g_234\" style=\"top: 25215.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">6.450.142 \u20ac </span><span class=\"S34F9 S2AF7 S2 c1724mfl4\" id=\"t3h_234\" style=\"top: 25215.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">57,8% </span><span class=\"S34FA S2AF7 S2 c1725mupy\" id=\"t3i_234\" style=\"top: 25215.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">57,8% </span><span class=\"S34FB S2AF7 S2 c1726qcwi\" id=\"t3j_234\" style=\"top: 25228.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Consulting S.G.P.S., S.A. </span><span class=\"S34FC S2AF7 S2 c1727xpdw\" id=\"t3k_234\" style=\"top: 25228.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34FD S2AF7 S2 c1728fm3m\" id=\"t3l_234\" style=\"top: 25228.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.233.264 \u20ac </span><span class=\"S34FE S2AF7 S2 c1729m3ua\" id=\"t3m_234\" style=\"top: 25228.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34FF S2AF7 S2 c1730d33m\" id=\"t3n_234\" style=\"top: 25228.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3500 S2AF7 S2 c1731xg3v\" id=\"t3o_234\" style=\"top: 25242.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NOVABASE IMS 2, S.A. </span><span class=\"S3501 S2AF7 S2 c17320wwc\" id=\"t3p_234\" style=\"top: 25242.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S3502 S2AF7 S2 c17333vd1\" id=\"t3q_234\" style=\"top: 25242.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">220.500 \u20ac </span><span class=\"S3503 S2AF7 S2 c1734knjb\" id=\"t3r_234\" style=\"top: 25242.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3504 S2AF7 S2 c1735556r\" id=\"t3s_234\" style=\"top: 25242.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3505 S2AF7 S2 c1736pqft\" id=\"t3t_234\" style=\"top: 25255.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">TVLab, S.A. </span><span class=\"S3506 S2AF7 S2 c1737ctc3\" id=\"t3u_234\" style=\"top: 25255.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S3507 S2AF7 S2 c1738fyvl\" id=\"t3v_234\" style=\"top: 25255.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">52.517 \u20ac </span><span class=\"S3508 S2AF7 S2 c1739o5hc\" id=\"t3w_234\" style=\"top: 25255.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">70,0% </span><span class=\"S3509 S2AF7 S2 c1740w9vs\" id=\"t3x_234\" style=\"top: 25255.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">70,0% </span><span class=\"S350A S2AF7 S2 c1741ampl\" id=\"t3y_234\" style=\"top: 25268.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Nbase International Investments B.V. </span><span class=\"S350B S2AF7 S2 c1742im86\" id=\"t3z_234\" style=\"top: 25268.5px; left: 419px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Pa\u00edses Baixos </span><span class=\"S350C S2AF7 S2 c1743hz3x\" id=\"t40_234\" style=\"top: 25268.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.220.800 \u20ac </span><span class=\"S350D S2AF7 S2 c17445l5p\" id=\"t41_234\" style=\"top: 25268.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S350E S2AF7 S2 c1745zvoj\" id=\"t42_234\" style=\"top: 25268.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S350F S2AF6 S2 c1746jez4\" id=\"t43_234\" style=\"top: 25309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3510 S2AF6 S2 c1747y6u1\" id=\"t44_234\" style=\"top: 25309px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase tem o controlo desta empresa, de acordo com o referido na nota 2.2., pelo que ela \u00e9 consolidada pelo m\u00e9todo integral. </span><span class=\"S3511 S2AF6 S2 c174845mm\" id=\"t45_234\" style=\"top: 25343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No ano de 2023, ocorreram as seguintes altera\u00e7\u00f5es no per\u00edmetro de consolida\u00e7\u00e3o: </span><span class=\"S3512 S2AF6 S2 c1749esn6\" id=\"t46_234\" style=\"top: 25370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Dilui\u00e7\u00e3o da participa\u00e7\u00e3o no capital social da subsidi\u00e1ria em 9,939%, fruto da parceria de capital da Celfocus realizada em 2023 com o </span><span class=\"S3513 S2AF6 S2 c1750n7kd\" id=\"t47_234\" style=\"top: 25386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivo de alinhamento de valor acionista (nota 19). </span><span class=\"S3514 S2AF6 S2 c17510t3z\" id=\"t48_234\" style=\"top: 25401px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Constitui\u00e7\u00e3o da Celfocus GmbH, sediada em Dusseldorf, no \u00e2mbito do plano de desenvolvimento do Next-Gen (ver tamb\u00e9m nota 11). </span><span class=\"S3515 S2AF6 S2 c1752tmq6\" id=\"t49_234\" style=\"top: 25416px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Aquisi\u00e7\u00e3o de 76% das a\u00e7\u00f5es representativas do capital social da sociedade, constitu\u00edda por colaboradores do Grupo Novabase com </span><span class=\"S3516 S2AF6 S2 c17535ts0\" id=\"t4a_234\" style=\"top: 25432px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades de lideran\u00e7a operacional, no \u00e2mbito da operacionaliza\u00e7\u00e3o da parceria de capital da Celfocus (nota 19). A retribui\u00e7\u00e3o </span><span class=\"S3517 S2AF6 S2 c175435rb\" id=\"t4b_234\" style=\"top: 25447px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">paga em cash foi 38.000\u20ac e o justo valor dos ativos adquiridos (tudo cash) foi 50.000\u20ac, n\u00e3o tendo sido apurado qualquer goodwill na </span><span class=\"S3518 S2AF6 S2 c1755kjdu\" id=\"t4c_234\" style=\"top: 25462px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o. </span><span class=\"S3519 S2AF6 S2 c1756kycj\" id=\"t4d_234\" style=\"top: 25478px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Aliena\u00e7\u00e3o da participa\u00e7\u00e3o de 74% na NBMSIT, Sist. de Inf. e Tecnol., S.A., subsidi\u00e1ria mo\u00e7ambicana cuja atividade estava </span><span class=\"S351A S2AF6 S2 c1757y4j3\" id=\"t4e_234\" style=\"top: 25493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuada desde finais de 2019, na sequ\u00eancia do acordo de venda do Neg\u00f3cio GTE \u00e0 VINCI Energies Portugal, S.G.P.S., S.A. (nota </span><span class=\"S351B S2AF6 S2 c1758y538\" id=\"t4f_234\" style=\"top: 25508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38). </span><span class=\"S351C S2AF6 S2 c17595wwj\" id=\"t4g_234\" style=\"top: 25523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(v) Aliena\u00e7\u00e3o da participa\u00e7\u00e3o de 95,003% detida na Novabase Neotalent, S.A., que por sua vez detinha a totalidade do capital social da </span><span class=\"S351D S2AF6 S2 c1760sqwq\" id=\"t4h_234\" style=\"top: 25539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Neotalent Espa\u00f1a S.A.U, \u00e0 Conclusion Group B.V. (nota 38). </span><span class=\"S351E S2AF6 S2 c1761k29m\" id=\"t4i_234\" style=\"top: 25554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(vi) Descontinua\u00e7\u00e3o da opera\u00e7\u00e3o na NBASIT-Sist. de Inf. e Telecomunic., S.A., na sequ\u00eancia do acordo de venda da Novabase Neotalent, </span><span class=\"S351F S2AF6 S2 c176249xb\" id=\"t4j_234\" style=\"top: 25569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.A. \u00e0 Conclusion Group B.V., e consequente decis\u00e3o do Grupo de desinvestimento do neg\u00f3cio de </span><span class=\"S3520 S2EAB S2 c1763ndog\" id=\"t4k_234\" style=\"top: 25569px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3521 S2AF6 S2 c17644yc5\" id=\"t4l_234\" style=\"top: 25569px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em Portugal, Espanha e </span><span class=\"S3522 S2AF6 S2 c1765ux5j\" id=\"t4m_234\" style=\"top: 25585px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Angola (nota 38). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14240": {
   "value": "<span class=\"S2F0A S2AF4 S2 c166vnqm\" id=\"tf_217\" style=\"top: 2942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Subsidi\u00e1rias </span><span class=\"S2F0B S2AF6 S2 c167iimr\" id=\"tg_217\" style=\"top: 2958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1rias s\u00e3o todas as entidades (entidades estruturadas inclu\u00eddas) sobre as quais o Grupo tem o poder de gerir as atividades </span><span class=\"S2F0C S2AF6 S2 c168yqx2\" id=\"th_217\" style=\"top: 2973px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes, estando exposto a, ou tendo direitos sobre, retornos vari\u00e1veis do seu envolvimento com essas entidades, e tem a capacidade </span><span class=\"S2F0D S2AF6 S2 c169pocg\" id=\"ti_217\" style=\"top: 2988px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de afetar esses retornos atrav\u00e9s do poder sobre as mesmas, geralmente acompanhado de uma quota-parte de mais do que 50% dos </span><span class=\"S2F0E S2AF6 S2 c1702ns1\" id=\"tj_217\" style=\"top: 3004px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direitos de voto. A exist\u00eancia e o efeito de direitos de voto potenciais que presentemente s\u00e3o aplic\u00e1veis ou convert\u00edveis s\u00e3o considerados </span><span class=\"S2F0F S2AF6 S2 c171s9g4\" id=\"tk_217\" style=\"top: 3019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando se avalia se o Grupo controla uma entidade. As subsidi\u00e1rias s\u00e3o inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, desde a data em </span><span class=\"S2F10 S2AF6 S2 c172f5gk\" id=\"tl_217\" style=\"top: 3034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o controlo \u00e9 transferido para o Grupo. As mesmas s\u00e3o exclu\u00eddas da consolida\u00e7\u00e3o na data em que o controlo termina. </span><span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span><span class=\"S3373 S2AF4 S2 c1602h6lv\" id=\"t3_234\" style=\"top: 24818px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6. </span><span class=\"S3480 S2AF4 S2 c16039fgm\" id=\"t4_234\" style=\"top: 24818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresas inclu\u00eddas na consolida\u00e7\u00e3o </span><span class=\"S3481 S2AF6 S2 c1604xf0f\" id=\"t5_234\" style=\"top: 24846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As empresas inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, \u00e0 data de 31 de dezembro de 2023, eram as seguintes: </span><span class=\"S3482 S2AF4 S2 c1605gzi2\" id=\"t6_234\" style=\"top: 24880px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresa Holding </span><span class=\"S3483 S2AF4 S2 c1606farl\" id=\"t7_234\" style=\"top: 24895px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e Empresas Subsidi\u00e1rias </span><span class=\"S3484 S2AF4 S2 c1607ob5u\" id=\"t8_234\" style=\"top: 24880px; left: 412px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Principal local </span><span class=\"S3485 S2AF4 S2 c1608k0tf\" id=\"t9_234\" style=\"top: 24895px; left: 419px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios </span><span class=\"S3486 S2AF4 S2 c1609fq8v\" id=\"ta_234\" style=\"top: 24880px; left: 517px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3487 S2AF4 S2 c1610p1hf\" id=\"tb_234\" style=\"top: 24895px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3488 S2AF4 S2 c1611mv2c\" id=\"tc_234\" style=\"top: 24876px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% participa\u00e7\u00e3o do Grupo </span><span class=\"S3489 S2AF4 S2 c1612fvdy\" id=\"td_234\" style=\"top: 24895px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S348A S2AF4 S2 c1613388q\" id=\"te_234\" style=\"top: 24895px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S348B S353A S2 c16148tp8\" id=\"tf_234\" style=\"top: 24923.5px; left: 128px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Empresa-M\u00e3e: </span><span class=\"S348C S2AF7 S2 c1615bhg5\" id=\"tg_234\" style=\"top: 24936.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase S.G.P.S., S.A. </span><span class=\"S348D S2AF7 S2 c1616qn25\" id=\"th_234\" style=\"top: 24936.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S348E S2AF7 S2 c1617bw9k\" id=\"ti_234\" style=\"top: 24936.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">795.829 \u20ac </span><span class=\"S348F S2AF7 S2 c1618qljv\" id=\"tj_234\" style=\"top: 24936.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3490 S2AF7 S2 c1619gt3w\" id=\"tk_234\" style=\"top: 24936.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3491 S353A S2 c1620xxtx\" id=\"tl_234\" style=\"top: 24963.5px; left: 128px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Next-Gen: </span><span class=\"S3492 S2AF7 S2 c1621wobk\" id=\"tm_234\" style=\"top: 24976.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase E.A., S.A. </span><span class=\"S3493 S2AF7 S2 c16220bps\" id=\"tn_234\" style=\"top: 24976.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S3494 S2AF7 S2 c1623achn\" id=\"to_234\" style=\"top: 24976.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">150.000 \u20ac </span><span class=\"S3495 S2AF7 S2 c1624rdie\" id=\"tp_234\" style=\"top: 24976.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3496 S2AF7 S2 c1625rp1b\" id=\"tq_234\" style=\"top: 24976.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3497 S2AF7 S2 c16264qqp\" id=\"tr_234\" style=\"top: 24989.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S3498 S2AF7 S2 c16274ttv\" id=\"ts_234\" style=\"top: 24989.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S3499 S2AF7 S2 c1628hi0c\" id=\"tt_234\" style=\"top: 24989.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S349A S2AF7 S2 c16296uze\" id=\"tu_234\" style=\"top: 24989.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">101.000 \u20ac </span><span class=\"S349B S2AF7 S2 c1630ia75\" id=\"tv_234\" style=\"top: 24989.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S349C S2AF7 S2 c1631rhg9\" id=\"tw_234\" style=\"top: 24989.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S349D S2AF7 S2 c16327ilk\" id=\"tx_234\" style=\"top: 25002.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Solutions Middle East FZ-LLC </span><span class=\"S349E S2AF7 S2 c1633qc2o\" id=\"ty_234\" style=\"top: 25002.5px; left: 442px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">EAU </span><span class=\"S349F S2AF7 S2 c1634tfvh\" id=\"tz_234\" style=\"top: 25002.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">699.670 \u20ac </span><span class=\"S34A0 S2AF7 S2 c16350zi5\" id=\"t10_234\" style=\"top: 25002.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34A1 S2AF7 S2 c1636b6i6\" id=\"t11_234\" style=\"top: 25002.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34A2 S2AF7 S2 c1637qkyp\" id=\"t12_234\" style=\"top: 25016.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S34A3 S2AF7 S2 c16388igr\" id=\"t13_234\" style=\"top: 25016.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus LTD </span><span class=\"S34A4 S2AF7 S2 c1639goma\" id=\"t14_234\" style=\"top: 25016.5px; left: 421px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Reino Unido </span><span class=\"S34A5 S2AF7 S2 c1640huek\" id=\"t15_234\" style=\"top: 25016.5px; left: 547px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">15.000 GBP </span><span class=\"S34A6 S2AF7 S2 c16411r7i\" id=\"t16_234\" style=\"top: 25016.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34A7 S2AF7 S2 c164245zc\" id=\"t17_234\" style=\"top: 25016.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34A8 S2AF7 S2 c1643szo4\" id=\"t18_234\" style=\"top: 25029.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S34A9 S2AF7 S2 c1644805z\" id=\"t19_234\" style=\"top: 25029.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus B.V. </span><span class=\"S34AA S2AF7 S2 c1645kj1h\" id=\"t1a_234\" style=\"top: 25029.5px; left: 419px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Pa\u00edses Baixos </span><span class=\"S34AB S2AF7 S2 c1646rp7m\" id=\"t1b_234\" style=\"top: 25029.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">20.000 \u20ac </span><span class=\"S34AC S2AF7 S2 c1647q9ba\" id=\"t1c_234\" style=\"top: 25029.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34AD S2AF7 S2 c1648180w\" id=\"t1d_234\" style=\"top: 25029.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34AE S2AF7 S2 c1649yos5\" id=\"t1e_234\" style=\"top: 25042.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S34AF S2AF7 S2 c1650grzd\" id=\"t1f_234\" style=\"top: 25042.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34B0 S2AF7 S2 c1651kl8t\" id=\"t1g_234\" style=\"top: 25042.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">3.365.000 \u20ac </span><span class=\"S34B1 S2AF7 S2 c1652vh92\" id=\"t1h_234\" style=\"top: 25042.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34B2 S2AF7 S2 c1653gtwv\" id=\"t1i_234\" style=\"top: 25042.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34B3 S2AF7 S2 c1654v4h1\" id=\"t1j_234\" style=\"top: 25056.5px; left: 116px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S34B4 S2AF7 S2 c1655254q\" id=\"t1k_234\" style=\"top: 25056.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Bin\u00f3mio, Lda. </span><span class=\"S34B5 S2AF7 S2 c1656yy65\" id=\"t1l_234\" style=\"top: 25056.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34B6 S2AF7 S2 c1657deg1\" id=\"t1m_234\" style=\"top: 25056.5px; left: 568px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.626 \u20ac </span><span class=\"S34B7 S2AF7 S2 c1658tlku\" id=\"t1n_234\" style=\"top: 25056.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34B8 S2AF7 S2 c1659p2jc\" id=\"t1o_234\" style=\"top: 25056.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34B9 S2AF7 S2 c16603ifk\" id=\"t1p_234\" style=\"top: 25069.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i)</span><span class=\"S34BA S2AF7 S2 c1661vaci\" id=\"t1q_234\" style=\"top: 25069.5px; left: 113px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) </span><span class=\"S34BB S2AF7 S2 c1662pwld\" id=\"t1r_234\" style=\"top: 25069.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus GmbH </span><span class=\"S34BC S2AF7 S2 c1663x26m\" id=\"t1s_234\" style=\"top: 25069.5px; left: 427px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Alemanha </span><span class=\"S34BD S2AF7 S2 c166445s0\" id=\"t1t_234\" style=\"top: 25069.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">25.000 \u20ac </span><span class=\"S34BE S2AF7 S2 c1665d5jj\" id=\"t1u_234\" style=\"top: 25069.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">90,1% </span><span class=\"S34BF S2AF7 S2 c1666o1bn\" id=\"t1v_234\" style=\"top: 25069.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34C0 S2AF7 S2 c1667t4vo\" id=\"t1w_234\" style=\"top: 25082.5px; left: 109px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii</span><span class=\"S34C1 S2AF7 S2 c1668z3ju\" id=\"t1x_234\" style=\"top: 25082.5px; left: 120px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">i) </span><span class=\"S34C2 S2AF7 S2 c1669jgzl\" id=\"t1y_234\" style=\"top: 25082.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Equipa Frutuosa, S.A. </span><span class=\"S34C3 S2AF7 S2 c1670vgcw\" id=\"t1z_234\" style=\"top: 25082.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34C4 S2AF7 S2 c16713lpa\" id=\"t20_234\" style=\"top: 25082.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">50.000 \u20ac </span><span class=\"S34C5 S2AF7 S2 c1672hv3g\" id=\"t21_234\" style=\"top: 25082.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">76,0% </span><span class=\"S34C6 S2AF7 S2 c16734o8i\" id=\"t22_234\" style=\"top: 25082.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34C7 S2AF7 S2 c1674u39n\" id=\"t23_234\" style=\"top: 25096.5px; left: 109px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii</span><span class=\"S34C8 S2AF7 S2 c16751ngz\" id=\"t24_234\" style=\"top: 25096.5px; left: 120px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">i) </span><span class=\"S34C9 S2AF7 S2 c1676al6n\" id=\"t25_234\" style=\"top: 25096.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rota Virtuosa, S.A. </span><span class=\"S34CA S2AF7 S2 c1677ojx3\" id=\"t26_234\" style=\"top: 25096.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34CB S2AF7 S2 c1678fdtg\" id=\"t27_234\" style=\"top: 25096.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">50.000 \u20ac </span><span class=\"S34CC S2AF7 S2 c1679puiu\" id=\"t28_234\" style=\"top: 25096.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">76,0% </span><span class=\"S34CD S2AF7 S2 c1680vyuy\" id=\"t29_234\" style=\"top: 25096.5px; left: 803px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34CE S353A S2 c1681c27u\" id=\"t2a_234\" style=\"top: 25122.5px; left: 128px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Value Portfolio: </span><span class=\"S34CF S2AF7 S2 c1682qn1r\" id=\"t2b_234\" style=\"top: 25135.5px; left: 110px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv</span><span class=\"S34D0 S2AF7 S2 c1683py8u\" id=\"t2c_234\" style=\"top: 25135.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34D1 S2AF7 S2 c1684k854\" id=\"t2d_234\" style=\"top: 25135.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NBMSIT, Sist. de Inf. e Tecnol., S.A. </span><span class=\"S34D2 S2AF7 S2 c1685qtny\" id=\"t2e_234\" style=\"top: 25135.5px; left: 420px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Mo\u00e7ambique </span><span class=\"S34D3 S2AF7 S2 c1686bubx\" id=\"t2f_234\" style=\"top: 25135.5px; left: 601px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34D4 S2AF7 S2 c1687wc6j\" id=\"t2g_234\" style=\"top: 25135.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34D5 S2AF7 S2 c1688438j\" id=\"t2h_234\" style=\"top: 25135.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74,0% </span><span class=\"S34D6 S2AF7 S2 c16890tmr\" id=\"t2i_234\" style=\"top: 25149.5px; left: 114px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v</span><span class=\"S34D7 S2AF7 S2 c1690xheq\" id=\"t2j_234\" style=\"top: 25149.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34D8 S2AF7 S2 c1691h0j8\" id=\"t2k_234\" style=\"top: 25149.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Neotalent, S.A. </span><span class=\"S34D9 S2AF7 S2 c1692ps6v\" id=\"t2l_234\" style=\"top: 25149.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34DA S2AF7 S2 c1693huq4\" id=\"t2m_234\" style=\"top: 25149.5px; left: 601px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34DB S2AF7 S2 c1694oucf\" id=\"t2n_234\" style=\"top: 25149.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34DC S2AF7 S2 c16951adj\" id=\"t2o_234\" style=\"top: 25149.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">95,0% </span><span class=\"S34DD S2AF7 S2 c1696jv06\" id=\"t2p_234\" style=\"top: 25162.5px; left: 114px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v</span><span class=\"S34DE S2AF7 S2 c16975srs\" id=\"t2q_234\" style=\"top: 25162.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34DF S2AF7 S2 c169876no\" id=\"t2r_234\" style=\"top: 25162.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Neotalent Espa\u00f1a S.A.U </span><span class=\"S34E0 S2AF7 S2 c1699eg3n\" id=\"t2s_234\" style=\"top: 25162.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Espanha </span><span class=\"S34E1 S2AF7 S2 c170086rq\" id=\"t2t_234\" style=\"top: 25162.5px; left: 601px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34E2 S2AF7 S2 c17010w5c\" id=\"t2u_234\" style=\"top: 25162.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S34E3 S2AF7 S2 c1702ya7h\" id=\"t2v_234\" style=\"top: 25162.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">95,0% </span><span class=\"S34E4 S2AF7 S2 c1703wahw\" id=\"t2w_234\" style=\"top: 25175.5px; left: 110px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(</span><span class=\"S34E5 S2AF7 S2 c17048s4w\" id=\"t2x_234\" style=\"top: 25175.5px; left: 115px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vi</span><span class=\"S34E6 S2AF7 S2 c1705tdo8\" id=\"t2y_234\" style=\"top: 25175.5px; left: 124px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">) </span><span class=\"S34E7 S2AF7 S2 c1706ac4m\" id=\"t2z_234\" style=\"top: 25175.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NBASIT-Sist. de Inf. e Telecomunic., S.A. (*) </span><span class=\"S34E8 S2AF7 S2 c1707bs25\" id=\"t30_234\" style=\"top: 25175.5px; left: 435px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Angola </span><span class=\"S34E9 S2AF7 S2 c17081j6p\" id=\"t31_234\" style=\"top: 25175.5px; left: 524px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">47.500.000 AOA </span><span class=\"S34EA S2AF7 S2 c170989we\" id=\"t32_234\" style=\"top: 25175.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">49,4% </span><span class=\"S34EB S2AF7 S2 c1710q2q5\" id=\"t33_234\" style=\"top: 25175.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">49,4% </span><span class=\"S34EC S2AF7 S2 c1711fsvy\" id=\"t34_234\" style=\"top: 25189.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Capital S.C.R., S.A. </span><span class=\"S34ED S2AF7 S2 c1712u0ur\" id=\"t35_234\" style=\"top: 25189.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34EE S2AF7 S2 c1713vym3\" id=\"t36_234\" style=\"top: 25189.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.500.000 \u20ac </span><span class=\"S34EF S2AF7 S2 c1714g1gk\" id=\"t37_234\" style=\"top: 25189.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34F0 S2AF7 S2 c1715d3cx\" id=\"t38_234\" style=\"top: 25189.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34F1 S2AF7 S2 c1716f6gg\" id=\"t39_234\" style=\"top: 25202.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o </span><span class=\"S34F2 S2AF7 S2 c1717o08f\" id=\"t3a_234\" style=\"top: 25202.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34F3 S2AF7 S2 c171813te\" id=\"t3b_234\" style=\"top: 25202.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">9.260.000 \u20ac </span><span class=\"S34F4 S2AF7 S2 c17197mul\" id=\"t3c_234\" style=\"top: 25202.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">51,8% </span><span class=\"S34F5 S2AF7 S2 c1720zud3\" id=\"t3d_234\" style=\"top: 25202.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">51,8% </span><span class=\"S34F6 S2AF7 S2 c17217yi4\" id=\"t3e_234\" style=\"top: 25215.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR Novabase Capital +Inova\u00e7\u00e3o </span><span class=\"S34F7 S2AF7 S2 c1722hj3n\" id=\"t3f_234\" style=\"top: 25215.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34F8 S2AF7 S2 c1723vqfo\" id=\"t3g_234\" style=\"top: 25215.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">6.450.142 \u20ac </span><span class=\"S34F9 S2AF7 S2 c1724mfl4\" id=\"t3h_234\" style=\"top: 25215.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">57,8% </span><span class=\"S34FA S2AF7 S2 c1725mupy\" id=\"t3i_234\" style=\"top: 25215.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">57,8% </span><span class=\"S34FB S2AF7 S2 c1726qcwi\" id=\"t3j_234\" style=\"top: 25228.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Novabase Consulting S.G.P.S., S.A. </span><span class=\"S34FC S2AF7 S2 c1727xpdw\" id=\"t3k_234\" style=\"top: 25228.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S34FD S2AF7 S2 c1728fm3m\" id=\"t3l_234\" style=\"top: 25228.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.233.264 \u20ac </span><span class=\"S34FE S2AF7 S2 c1729m3ua\" id=\"t3m_234\" style=\"top: 25228.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S34FF S2AF7 S2 c1730d33m\" id=\"t3n_234\" style=\"top: 25228.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3500 S2AF7 S2 c1731xg3v\" id=\"t3o_234\" style=\"top: 25242.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NOVABASE IMS 2, S.A. </span><span class=\"S3501 S2AF7 S2 c17320wwc\" id=\"t3p_234\" style=\"top: 25242.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S3502 S2AF7 S2 c17333vd1\" id=\"t3q_234\" style=\"top: 25242.5px; left: 556px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">220.500 \u20ac </span><span class=\"S3503 S2AF7 S2 c1734knjb\" id=\"t3r_234\" style=\"top: 25242.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3504 S2AF7 S2 c1735556r\" id=\"t3s_234\" style=\"top: 25242.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S3505 S2AF7 S2 c1736pqft\" id=\"t3t_234\" style=\"top: 25255.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">TVLab, S.A. </span><span class=\"S3506 S2AF7 S2 c1737ctc3\" id=\"t3u_234\" style=\"top: 25255.5px; left: 431px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Portugal </span><span class=\"S3507 S2AF7 S2 c1738fyvl\" id=\"t3v_234\" style=\"top: 25255.5px; left: 562px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">52.517 \u20ac </span><span class=\"S3508 S2AF7 S2 c1739o5hc\" id=\"t3w_234\" style=\"top: 25255.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">70,0% </span><span class=\"S3509 S2AF7 S2 c1740w9vs\" id=\"t3x_234\" style=\"top: 25255.5px; left: 778px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">70,0% </span><span class=\"S350A S2AF7 S2 c1741ampl\" id=\"t3y_234\" style=\"top: 25268.5px; left: 136px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Nbase International Investments B.V. </span><span class=\"S350B S2AF7 S2 c1742im86\" id=\"t3z_234\" style=\"top: 25268.5px; left: 419px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Pa\u00edses Baixos </span><span class=\"S350C S2AF7 S2 c1743hz3x\" id=\"t40_234\" style=\"top: 25268.5px; left: 545px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.220.800 \u20ac </span><span class=\"S350D S2AF7 S2 c17445l5p\" id=\"t41_234\" style=\"top: 25268.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S350E S2AF7 S2 c1745zvoj\" id=\"t42_234\" style=\"top: 25268.5px; left: 772px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,0% </span><span class=\"S350F S2AF6 S2 c1746jez4\" id=\"t43_234\" style=\"top: 25309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3510 S2AF6 S2 c1747y6u1\" id=\"t44_234\" style=\"top: 25309px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase tem o controlo desta empresa, de acordo com o referido na nota 2.2., pelo que ela \u00e9 consolidada pelo m\u00e9todo integral. </span><span class=\"S3511 S2AF6 S2 c174845mm\" id=\"t45_234\" style=\"top: 25343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No ano de 2023, ocorreram as seguintes altera\u00e7\u00f5es no per\u00edmetro de consolida\u00e7\u00e3o: </span><span class=\"S3512 S2AF6 S2 c1749esn6\" id=\"t46_234\" style=\"top: 25370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Dilui\u00e7\u00e3o da participa\u00e7\u00e3o no capital social da subsidi\u00e1ria em 9,939%, fruto da parceria de capital da Celfocus realizada em 2023 com o </span><span class=\"S3513 S2AF6 S2 c1750n7kd\" id=\"t47_234\" style=\"top: 25386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivo de alinhamento de valor acionista (nota 19). </span><span class=\"S3514 S2AF6 S2 c17510t3z\" id=\"t48_234\" style=\"top: 25401px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Constitui\u00e7\u00e3o da Celfocus GmbH, sediada em Dusseldorf, no \u00e2mbito do plano de desenvolvimento do Next-Gen (ver tamb\u00e9m nota 11). </span><span class=\"S3515 S2AF6 S2 c1752tmq6\" id=\"t49_234\" style=\"top: 25416px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Aquisi\u00e7\u00e3o de 76% das a\u00e7\u00f5es representativas do capital social da sociedade, constitu\u00edda por colaboradores do Grupo Novabase com </span><span class=\"S3516 S2AF6 S2 c17535ts0\" id=\"t4a_234\" style=\"top: 25432px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades de lideran\u00e7a operacional, no \u00e2mbito da operacionaliza\u00e7\u00e3o da parceria de capital da Celfocus (nota 19). A retribui\u00e7\u00e3o </span><span class=\"S3517 S2AF6 S2 c175435rb\" id=\"t4b_234\" style=\"top: 25447px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">paga em cash foi 38.000\u20ac e o justo valor dos ativos adquiridos (tudo cash) foi 50.000\u20ac, n\u00e3o tendo sido apurado qualquer goodwill na </span><span class=\"S3518 S2AF6 S2 c1755kjdu\" id=\"t4c_234\" style=\"top: 25462px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o. </span><span class=\"S3519 S2AF6 S2 c1756kycj\" id=\"t4d_234\" style=\"top: 25478px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Aliena\u00e7\u00e3o da participa\u00e7\u00e3o de 74% na NBMSIT, Sist. de Inf. e Tecnol., S.A., subsidi\u00e1ria mo\u00e7ambicana cuja atividade estava </span><span class=\"S351A S2AF6 S2 c1757y4j3\" id=\"t4e_234\" style=\"top: 25493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuada desde finais de 2019, na sequ\u00eancia do acordo de venda do Neg\u00f3cio GTE \u00e0 VINCI Energies Portugal, S.G.P.S., S.A. (nota </span><span class=\"S351B S2AF6 S2 c1758y538\" id=\"t4f_234\" style=\"top: 25508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38). </span><span class=\"S351C S2AF6 S2 c17595wwj\" id=\"t4g_234\" style=\"top: 25523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(v) Aliena\u00e7\u00e3o da participa\u00e7\u00e3o de 95,003% detida na Novabase Neotalent, S.A., que por sua vez detinha a totalidade do capital social da </span><span class=\"S351D S2AF6 S2 c1760sqwq\" id=\"t4h_234\" style=\"top: 25539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Neotalent Espa\u00f1a S.A.U, \u00e0 Conclusion Group B.V. (nota 38). </span><span class=\"S351E S2AF6 S2 c1761k29m\" id=\"t4i_234\" style=\"top: 25554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(vi) Descontinua\u00e7\u00e3o da opera\u00e7\u00e3o na NBASIT-Sist. de Inf. e Telecomunic., S.A., na sequ\u00eancia do acordo de venda da Novabase Neotalent, </span><span class=\"S351F S2AF6 S2 c176249xb\" id=\"t4j_234\" style=\"top: 25569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.A. \u00e0 Conclusion Group B.V., e consequente decis\u00e3o do Grupo de desinvestimento do neg\u00f3cio de </span><span class=\"S3520 S2EAB S2 c1763ndog\" id=\"t4k_234\" style=\"top: 25569px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3521 S2AF6 S2 c17644yc5\" id=\"t4l_234\" style=\"top: 25569px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em Portugal, Espanha e </span><span class=\"S3522 S2AF6 S2 c1765ux5j\" id=\"t4m_234\" style=\"top: 25585px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Angola (nota 38). </span><span class=\"S3523 S2AF4 S2 c1766lhi4\" id=\"t4n_234\" style=\"top: 25612px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Subsidi\u00e1rias com valor material de interesses que n\u00e3o controlam </span><span class=\"S3524 S2AF6 S2 c1767gjds\" id=\"t4o_234\" style=\"top: 25643px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Considerando as altera\u00e7\u00f5es no per\u00edmetro de consolida\u00e7\u00e3o acima referidas, a Novabase entende que as principais subsidi\u00e1rias com valor </span><span class=\"S3525 S2AF6 S2 c1768t2kc\" id=\"t4p_234\" style=\"top: 25658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">material de interesses que n\u00e3o controlam s\u00e3o as apresentadas a seguir, as quais representam agregadamente 147% do valor de 'Interesses </span><span class=\"S3526 S2AF6 S2 c1769htcw\" id=\"t4q_234\" style=\"top: 25674px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam' de resultados relativo a subsidi\u00e1rias que t\u00eam INC \u00e0 data de 31.12.23 (2022: 100%). O capital social destas subsidi\u00e1rias </span><span class=\"S3527 S2AF6 S2 c1770nnnr\" id=\"t4r_234\" style=\"top: 25689px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 composto unicamente por a\u00e7\u00f5es ordin\u00e1rias que s\u00e3o detidas diretamente pelo Grupo, sendo a propor\u00e7\u00e3o de participa\u00e7\u00f5es detidas pelo </span><span class=\"S3528 S2AF6 S2 c17711et7\" id=\"t4s_234\" style=\"top: 25704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo igual aos direitos de voto. O pa\u00eds de incorpora\u00e7\u00e3o \u00e9 o principal local de neg\u00f3cios. </span><span class=\"S3529 S2AF4 S2 c1772fw0w\" id=\"t4t_234\" style=\"top: 25728px; left: 185px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1ria </span><span class=\"S352A S2AF4 S2 c17736voy\" id=\"t4u_234\" style=\"top: 25728px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Principal atividade </span><span class=\"S352B S2AF7 S2 c17743tb2\" id=\"t4v_234\" style=\"top: 25754.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S352C S2AF7 S2 c1775il2u\" id=\"t4w_234\" style=\"top: 25754.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Desenvolvimento, forma\u00e7\u00e3o e comercializa\u00e7\u00e3o de sistemas para a ind\u00fastria de </span><span class=\"S352D S2AF7 S2 c1776pxow\" id=\"t4x_234\" style=\"top: 25770.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">telecomunica\u00e7\u00f5es </span><span class=\"S352E S2AF7 S2 c17775psa\" id=\"t4y_234\" style=\"top: 25785.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NBASIT-Sist. de Inf. e Telecomunic., S.A. </span><span class=\"S352F S2AF7 S2 c1778dtdf\" id=\"t4z_234\" style=\"top: 25785.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Produ\u00e7\u00e3o, comercializa\u00e7\u00e3o, importa\u00e7\u00e3o e exporta\u00e7\u00e3o de produtos e servi\u00e7os inform\u00e1ticos </span><span class=\"S3530 S2AF7 S2 c17792f8r\" id=\"t50_234\" style=\"top: 25800.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e atividades conexas e sistemas de informa\u00e7\u00e3o </span><span class=\"S3531 S2AF7 S2 c1780ne2l\" id=\"t51_234\" style=\"top: 25815.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e </span><span class=\"S3532 S2AF7 S2 c1781evbc\" id=\"t52_234\" style=\"top: 25829.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o </span><span class=\"S3533 S2AF7 S2 c1782dw1z\" id=\"t53_234\" style=\"top: 25815.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Atividade de capital de risco atrav\u00e9s do financiamento de projetos de investimento que </span><span class=\"S3534 S2AF7 S2 c17835nb7\" id=\"t54_234\" style=\"top: 25831.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">visem a inova\u00e7\u00e3o, a moderniza\u00e7\u00e3o e a internacionaliza\u00e7\u00e3o de pequenas e m\u00e9dias </span><span class=\"S3535 S2AF7 S2 c17841u9q\" id=\"t55_234\" style=\"top: 25846.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">empresas de base tecnol\u00f3gica em fase de cria\u00e7\u00e3o ou desenvolvimento inicial </span><span class=\"S3536 S2AF7 S2 c1785y6by\" id=\"t56_234\" style=\"top: 25861.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR Novabase Capital +Inova\u00e7\u00e3o </span><span class=\"S3537 S2AF7 S2 c1786fd4m\" id=\"t57_234\" style=\"top: 25861.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Atividade de capital de risco atrav\u00e9s do financiamento de projetos de investimento que </span><span class=\"S3538 S2AF7 S2 c1787q4pz\" id=\"t58_234\" style=\"top: 25877.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">visem a inova\u00e7\u00e3o, a moderniza\u00e7\u00e3o e a internacionaliza\u00e7\u00e3o de pequenas e m\u00e9dias </span><span class=\"S3539 S2AF7 S2 c17889r9c\" id=\"t59_234\" style=\"top: 25892.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">empresas de base tecnol\u00f3gica em fase de cria\u00e7\u00e3o ou desenvolvimento inicial </span><span class=\"S353B S2AF6 S2 c1791r8c5\" id=\"t3_235\" style=\"top: 26118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o financeira resumida sobre as subsidi\u00e1rias com valor material de Interesses que n\u00e3o controlam (montantes antes das </span><span class=\"S353C S2AF6 S2 c1792x2ne\" id=\"t4_235\" style=\"top: 26134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">elimina\u00e7\u00f5es intra-grupo): </span><span class=\"S353D S2AF4 S2 c1793j40w\" id=\"t5_235\" style=\"top: 26168px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S353E S2AF4 S2 c17946v47\" id=\"t6_235\" style=\"top: 26168px; left: 447px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NBASIT (Angola) </span><span class=\"S353F S2AF4 S2 c1795tvw3\" id=\"t7_235\" style=\"top: 26168px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital II </span><span class=\"S3540 S2AF4 S2 c1796qql2\" id=\"t8_235\" style=\"top: 26161px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital </span><span class=\"S3541 S2AF4 S2 c1797xng1\" id=\"t9_235\" style=\"top: 26175px; left: 751px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o </span><span class=\"S3542 S2AF4 S2 c1798pibt\" id=\"ta_235\" style=\"top: 26192px; left: 287px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3543 S2AF4 S2 c1799fm4z\" id=\"tb_235\" style=\"top: 26192px; left: 359px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3544 S2AF4 S2 c1800iupt\" id=\"tc_235\" style=\"top: 26192px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3545 S2AF4 S2 c18017y2n\" id=\"td_235\" style=\"top: 26192px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3546 S2AF4 S2 c1802thya\" id=\"te_235\" style=\"top: 26192px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3547 S2AF4 S2 c1803ogrk\" id=\"tf_235\" style=\"top: 26192px; left: 646px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3548 S2AF4 S2 c1804om7i\" id=\"tg_235\" style=\"top: 26192px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3549 S2AF4 S2 c18052pxj\" id=\"th_235\" style=\"top: 26192px; left: 789px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S354A S366E S2 c1806nmg7\" id=\"ti_235\" style=\"top: 26221.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Posi\u00e7\u00e3o financeira: </span><span class=\"S354B S2AF7 S2 c1807i2qw\" id=\"tj_235\" style=\"top: 26247.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativos N\u00e3o Correntes </span><span class=\"S354C S2AF7 S2 c1808hhpu\" id=\"tk_235\" style=\"top: 26247.5px; left: 310px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">21.829 </span><span class=\"S354D S2AF7 S2 c1809jkz5\" id=\"tl_235\" style=\"top: 26247.5px; left: 382px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">12.220 </span><span class=\"S354E S2AF7 S2 c1810vo5s\" id=\"tm_235\" style=\"top: 26247.5px; left: 484px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S354F S2AF7 S2 c1811s88b\" id=\"tn_235\" style=\"top: 26247.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3550 S2AF7 S2 c1812bleg\" id=\"to_235\" style=\"top: 26247.5px; left: 597px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">12.995 </span><span class=\"S3551 S2AF7 S2 c1813008a\" id=\"tp_235\" style=\"top: 26247.5px; left: 669px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">13.185 </span><span class=\"S3552 S2AF7 S2 c1814tykq\" id=\"tq_235\" style=\"top: 26247.5px; left: 757px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">814 </span><span class=\"S3553 S2AF7 S2 c18156a8c\" id=\"tr_235\" style=\"top: 26247.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">764 </span><span class=\"S3554 S2AF7 S2 c1816g4jo\" id=\"ts_235\" style=\"top: 26261.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativos Correntes </span><span class=\"S3555 S2AF7 S2 c18173p9t\" id=\"tt_235\" style=\"top: 26261.5px; left: 310px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">55.480 </span><span class=\"S3556 S2AF7 S2 c1818p087\" id=\"tu_235\" style=\"top: 26261.5px; left: 382px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53.479 </span><span class=\"S3557 S2AF7 S2 c1819iguu\" id=\"tv_235\" style=\"top: 26261.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.375 </span><span class=\"S3558 S2AF7 S2 c1820ua5t\" id=\"tw_235\" style=\"top: 26261.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.574 </span><span class=\"S3559 S2AF7 S2 c1821l0jq\" id=\"tx_235\" style=\"top: 26261.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.690 </span><span class=\"S355A S2AF7 S2 c18227fxp\" id=\"ty_235\" style=\"top: 26261.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.805 </span><span class=\"S355B S2AF7 S2 c1823tzbl\" id=\"tz_235\" style=\"top: 26261.5px; left: 746px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.048 </span><span class=\"S355C S2AF7 S2 c1824ifg2\" id=\"t10_235\" style=\"top: 26261.5px; left: 818px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.085 </span><span class=\"S355D S2AF7 S2 c1825pwhj\" id=\"t11_235\" style=\"top: 26274.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Passivos N\u00e3o Correntes </span><span class=\"S355E S2AF7 S2 c1826r0r7\" id=\"t12_235\" style=\"top: 26274.5px; left: 302px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(15.050) </span><span class=\"S355F S2AF7 S2 c1827v7f9\" id=\"t13_235\" style=\"top: 26274.5px; left: 379px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(5.919) </span><span class=\"S3560 S2AF7 S2 c1828cohg\" id=\"t14_235\" style=\"top: 26274.5px; left: 484px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3561 S2AF7 S2 c1829v06m\" id=\"t15_235\" style=\"top: 26274.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3562 S2AF7 S2 c1830uw9d\" id=\"t16_235\" style=\"top: 26274.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3563 S2AF7 S2 c18318zoo\" id=\"t17_235\" style=\"top: 26274.5px; left: 699px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3564 S2AF7 S2 c1832jy1o\" id=\"t18_235\" style=\"top: 26274.5px; left: 770px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3565 S2AF7 S2 c1833cs1g\" id=\"t19_235\" style=\"top: 26274.5px; left: 842px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3566 S2AF7 S2 c1834ixct\" id=\"t1a_235\" style=\"top: 26287.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Passivos Correntes </span><span class=\"S3567 S2AF7 S2 c183506ri\" id=\"t1b_235\" style=\"top: 26287.5px; left: 302px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(54.414) </span><span class=\"S3568 S2AF7 S2 c183687kp\" id=\"t1c_235\" style=\"top: 26287.5px; left: 374px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(55.658) </span><span class=\"S3569 S2AF7 S2 c18377hcy\" id=\"t1d_235\" style=\"top: 26287.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(3.190) </span><span class=\"S356A S2AF7 S2 c1838xakt\" id=\"t1e_235\" style=\"top: 26287.5px; left: 523px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(3.445) </span><span class=\"S356B S2AF7 S2 c1839d0jc\" id=\"t1f_235\" style=\"top: 26287.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(317) </span><span class=\"S356C S2AF7 S2 c1840q389\" id=\"t1g_235\" style=\"top: 26287.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(313) </span><span class=\"S356D S2AF7 S2 c1841wlx5\" id=\"t1h_235\" style=\"top: 26287.5px; left: 760px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(2) </span><span class=\"S356E S2AF7 S2 c1842foxo\" id=\"t1i_235\" style=\"top: 26287.5px; left: 832px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(2) </span><span class=\"S356F S2AF7 S2 c1843w9hj\" id=\"t1j_235\" style=\"top: 26306.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativo l\u00edquido </span><span class=\"S3570 S2AF7 S2 c1844cu0k\" id=\"t1k_235\" style=\"top: 26306.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.845 </span><span class=\"S3571 S2AF7 S2 c1845506w\" id=\"t1l_235\" style=\"top: 26306.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.122 </span><span class=\"S3572 S2AF7 S2 c1846amvy\" id=\"t1m_235\" style=\"top: 26306.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.815) </span><span class=\"S3573 S2AF7 S2 c1847w7c2\" id=\"t1n_235\" style=\"top: 26306.5px; left: 523px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.871) </span><span class=\"S3574 S2AF7 S2 c18481zue\" id=\"t1o_235\" style=\"top: 26306.5px; left: 597px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">17.368 </span><span class=\"S3575 S2AF7 S2 c1849xoao\" id=\"t1p_235\" style=\"top: 26306.5px; left: 669px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">17.677 </span><span class=\"S3576 S2AF7 S2 c1850x1kd\" id=\"t1q_235\" style=\"top: 26306.5px; left: 746px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.860 </span><span class=\"S3577 S2AF7 S2 c1851y302\" id=\"t1r_235\" style=\"top: 26306.5px; left: 818px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.847 </span><span class=\"S3578 S2AF7 S2 c1852y50a\" id=\"t1s_235\" style=\"top: 26334.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativo l\u00edquido atrib. a INC </span><span class=\"S3579 S2AF7 S2 c185320de\" id=\"t1t_235\" style=\"top: 26334.5px; left: 326px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">818 </span><span class=\"S357A S2AF7 S2 c1854u5gw\" id=\"t1u_235\" style=\"top: 26334.5px; left: 412px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S357B S2AF7 S2 c1855tgxy\" id=\"t1v_235\" style=\"top: 26334.5px; left: 470px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">641 </span><span class=\"S357C S2AF7 S2 c1856ut7o\" id=\"t1w_235\" style=\"top: 26334.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">840 </span><span class=\"S357D S2AF7 S2 c18573a8u\" id=\"t1x_235\" style=\"top: 26334.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">8.364 </span><span class=\"S357E S2AF7 S2 c1858qzws\" id=\"t1y_235\" style=\"top: 26334.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">8.515 </span><span class=\"S357F S2AF7 S2 c1859y21s\" id=\"t1z_235\" style=\"top: 26334.5px; left: 746px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.471 </span><span class=\"S3580 S2AF7 S2 c1860nyj0\" id=\"t20_235\" style=\"top: 26334.5px; left: 818px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.466 </span><span class=\"S3581 S366E S2 c1861quqe\" id=\"t21_235\" style=\"top: 26360.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Resultados e rendimento integral: </span><span class=\"S3582 S2AF7 S2 c1862xl1y\" id=\"t22_235\" style=\"top: 26387.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vendas e Presta\u00e7\u00e3o de servi\u00e7os </span><span class=\"S3583 S2AF7 S2 c1863lbna\" id=\"t23_235\" style=\"top: 26387.5px; left: 304px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">135.130 </span><span class=\"S3584 S2AF7 S2 c1864f4kc\" id=\"t24_235\" style=\"top: 26387.5px; left: 376px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">122.118 </span><span class=\"S3585 S2AF7 S2 c1865q9iz\" id=\"t25_235\" style=\"top: 26387.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.650 </span><span class=\"S3586 S2AF7 S2 c1866rkw7\" id=\"t26_235\" style=\"top: 26387.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.021 </span><span class=\"S3587 S2AF7 S2 c186798wz\" id=\"t27_235\" style=\"top: 26387.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3588 S2AF7 S2 c1868ar73\" id=\"t28_235\" style=\"top: 26387.5px; left: 699px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3589 S2AF7 S2 c1869dqzs\" id=\"t29_235\" style=\"top: 26387.5px; left: 770px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S358A S2AF7 S2 c1870wsqt\" id=\"t2a_235\" style=\"top: 26387.5px; left: 842px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S358B S2AF7 S2 c1871we6z\" id=\"t2b_235\" style=\"top: 26400.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Resultado l\u00edquido </span><span class=\"S358C S2AF7 S2 c1872ks8m\" id=\"t2c_235\" style=\"top: 26400.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.411 </span><span class=\"S358D S2AF7 S2 c18733wb9\" id=\"t2d_235\" style=\"top: 26400.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">3.919 </span><span class=\"S358E S2AF7 S2 c1874p1wt\" id=\"t2e_235\" style=\"top: 26400.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.160) </span><span class=\"S358F S2AF7 S2 c1875btrg\" id=\"t2f_235\" style=\"top: 26400.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">506 </span><span class=\"S3590 S2AF7 S2 c1876nc5w\" id=\"t2g_235\" style=\"top: 26400.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(309) </span><span class=\"S3591 S2AF7 S2 c1877i92v\" id=\"t2h_235\" style=\"top: 26400.5px; left: 691px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">23 </span><span class=\"S3592 S2AF7 S2 c1878u1tl\" id=\"t2i_235\" style=\"top: 26400.5px; left: 763px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">13 </span><span class=\"S3593 S2AF7 S2 c18792pk5\" id=\"t2j_235\" style=\"top: 26400.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">182 </span><span class=\"S3594 S2AF7 S2 c1880ntig\" id=\"t2k_235\" style=\"top: 26418.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rendimento integral total </span><span class=\"S3595 S2AF7 S2 c1881cxyd\" id=\"t2l_235\" style=\"top: 26418.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.411 </span><span class=\"S3596 S2AF7 S2 c1882mlwy\" id=\"t2m_235\" style=\"top: 26418.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">3.919 </span><span class=\"S3597 S2AF7 S2 c1883llsx\" id=\"t2n_235\" style=\"top: 26418.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.160) </span><span class=\"S3598 S2AF7 S2 c18842e9q\" id=\"t2o_235\" style=\"top: 26418.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">506 </span><span class=\"S3599 S2AF7 S2 c1885fw46\" id=\"t2p_235\" style=\"top: 26418.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(309) </span><span class=\"S359A S2AF7 S2 c1886gkcd\" id=\"t2q_235\" style=\"top: 26418.5px; left: 691px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">23 </span><span class=\"S359B S2AF7 S2 c1887r22w\" id=\"t2r_235\" style=\"top: 26418.5px; left: 763px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">13 </span><span class=\"S359C S2AF7 S2 c188800qk\" id=\"t2s_235\" style=\"top: 26418.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">182 </span><span class=\"S359D S2AF7 S2 c1889v3yh\" id=\"t2t_235\" style=\"top: 26446.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rendimento integral atrib. a INC </span><span class=\"S359E S2AF7 S2 c1890lf4r\" id=\"t2u_235\" style=\"top: 26446.5px; left: 326px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">213 </span><span class=\"S359F S2AF7 S2 c1891agix\" id=\"t2v_235\" style=\"top: 26446.5px; left: 412px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35A0 S2AF7 S2 c1892hpr2\" id=\"t2w_235\" style=\"top: 26446.5px; left: 470px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">265 </span><span class=\"S35A1 S2AF7 S2 c1893giz0\" id=\"t2x_235\" style=\"top: 26446.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">196 </span><span class=\"S35A2 S2AF7 S2 c1894lqhf\" id=\"t2y_235\" style=\"top: 26446.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(151) </span><span class=\"S35A3 S2AF7 S2 c18952dci\" id=\"t2z_235\" style=\"top: 26446.5px; left: 691px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">11 </span><span class=\"S35A4 S2AF7 S2 c189607la\" id=\"t30_235\" style=\"top: 26446.5px; left: 769px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">6 </span><span class=\"S35A5 S2AF7 S2 c1897w4y1\" id=\"t31_235\" style=\"top: 26446.5px; left: 834px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">77 </span><span class=\"S35A6 S366E S2 c1898imhh\" id=\"t32_235\" style=\"top: 26473.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Fluxos de caixa: </span><span class=\"S35A7 S2AF7 S2 c1899hv63\" id=\"t33_235\" style=\"top: 26499.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Caixa e equiv. a 1 de janeiro </span><span class=\"S35A8 S2AF7 S2 c1900iqkl\" id=\"t34_235\" style=\"top: 26499.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.589 </span><span class=\"S35A9 S2AF7 S2 c19018rlu\" id=\"t35_235\" style=\"top: 26499.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.333 </span><span class=\"S35AA S2AF7 S2 c1902p0qw\" id=\"t36_235\" style=\"top: 26499.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.163 </span><span class=\"S35AB S2AF7 S2 c1903a6wv\" id=\"t37_235\" style=\"top: 26499.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">787 </span><span class=\"S35AC S2AF7 S2 c190413h2\" id=\"t38_235\" style=\"top: 26499.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.795 </span><span class=\"S35AD S2AF7 S2 c19052mf5\" id=\"t39_235\" style=\"top: 26499.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.994 </span><span class=\"S35AE S2AF7 S2 c19068k3s\" id=\"t3a_235\" style=\"top: 26499.5px; left: 757px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">366 </span><span class=\"S35AF S2AF7 S2 c1907cpw5\" id=\"t3b_235\" style=\"top: 26499.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">228 </span><span class=\"S35B0 S2AF7 S2 c1908epr6\" id=\"t3c_235\" style=\"top: 26512.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Caixa e equiv. a 31 de dezembro </span><span class=\"S35B1 S2AF7 S2 c1909v01s\" id=\"t3d_235\" style=\"top: 26512.5px; left: 310px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">10.003 </span><span class=\"S35B2 S2AF7 S2 c1910lff7\" id=\"t3e_235\" style=\"top: 26512.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.589 </span><span class=\"S35B3 S2AF7 S2 c1911wqe3\" id=\"t3f_235\" style=\"top: 26512.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.130 </span><span class=\"S35B4 S2AF7 S2 c1912j8b5\" id=\"t3g_235\" style=\"top: 26512.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.163 </span><span class=\"S35B5 S2AF7 S2 c191399ao\" id=\"t3h_235\" style=\"top: 26512.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.656 </span><span class=\"S35B6 S2AF7 S2 c1914mbjj\" id=\"t3i_235\" style=\"top: 26512.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.795 </span><span class=\"S35B7 S2AF7 S2 c1915u9af\" id=\"t3j_235\" style=\"top: 26512.5px; left: 757px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">353 </span><span class=\"S35B8 S2AF7 S2 c1916zc7r\" id=\"t3k_235\" style=\"top: 26512.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">366 </span><span class=\"S35B9 S2AF7 S2 c1917lu44\" id=\"t3l_235\" style=\"top: 26530.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Varia\u00e7\u00e3o de caixa e equivalentes </span><span class=\"S35BA S2AF7 S2 c1918siy1\" id=\"t3m_235\" style=\"top: 26530.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.414 </span><span class=\"S35BB S2AF7 S2 c1919zv7d\" id=\"t3n_235\" style=\"top: 26530.5px; left: 379px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.744) </span><span class=\"S35BC S2AF7 S2 c19204db2\" id=\"t3o_235\" style=\"top: 26530.5px; left: 467px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(33) </span><span class=\"S35BD S2AF7 S2 c1921r9mn\" id=\"t3p_235\" style=\"top: 26530.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">376 </span><span class=\"S35BE S2AF7 S2 c1922j1fo\" id=\"t3q_235\" style=\"top: 26530.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(139) </span><span class=\"S35BF S2AF7 S2 c1923dmje\" id=\"t3r_235\" style=\"top: 26530.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(199) </span><span class=\"S35C0 S2AF7 S2 c19245pmt\" id=\"t3s_235\" style=\"top: 26530.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(13) </span><span class=\"S35C1 S2AF7 S2 c19254gg8\" id=\"t3t_235\" style=\"top: 26530.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">138 </span><span class=\"S35C2 S2AF7 S2 c1926r2kb\" id=\"t3u_235\" style=\"top: 26563.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Dividendos pagos a INC </span><span class=\"S35C3 S2AF7 S2 c1927famu\" id=\"t3v_235\" style=\"top: 26563.5px; left: 340px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C4 S2AF7 S2 c1928jg20\" id=\"t3w_235\" style=\"top: 26563.5px; left: 412px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C5 S2AF7 S2 c19297hr2\" id=\"t3x_235\" style=\"top: 26563.5px; left: 484px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C6 S2AF7 S2 c1930nqph\" id=\"t3y_235\" style=\"top: 26563.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C7 S2AF7 S2 c1931qwik\" id=\"t3z_235\" style=\"top: 26563.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C8 S2AF7 S2 c19326bxk\" id=\"t40_235\" style=\"top: 26563.5px; left: 699px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C9 S2AF7 S2 c1933tsvw\" id=\"t41_235\" style=\"top: 26563.5px; left: 770px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35CA S2AF7 S2 c1934bs72\" id=\"t42_235\" style=\"top: 26563.5px; left: 842px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3A5E S2AF6 S2 c3701dlur\" id=\"t3_247\" style=\"top: 41718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o Grupo realizou uma opera\u00e7\u00e3o com interesses que n\u00e3o controlam (INC) com o seguinte impacto: </span><span class=\"S3C8F S2AF4 S2 c3702fu0h\" id=\"t4_247\" style=\"top: 41774px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3C90 S2AF4 S2 c37039j2h\" id=\"t5_247\" style=\"top: 41746px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Diminui\u00e7\u00e3o) / </span><span class=\"S3C91 S2AF4 S2 c3704wiie\" id=\"t6_247\" style=\"top: 41760px; left: 575px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aumento dos </span><span class=\"S3C92 S2AF4 S2 c3705o7si\" id=\"t7_247\" style=\"top: 41774px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">INC (nota 20) </span><span class=\"S3C93 S2AF4 S2 c37065hh7\" id=\"t8_247\" style=\"top: 41746px; left: 670px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito nos Cap. </span><span class=\"S3C94 S2AF4 S2 c3707iw5z\" id=\"t9_247\" style=\"top: 41760px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00f3prios atrib. </span><span class=\"S3C95 S2AF4 S2 c37085eps\" id=\"ta_247\" style=\"top: 41774px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aos acionistas </span><span class=\"S3C96 S2AF6 S2 c3709uyqi\" id=\"tb_247\" style=\"top: 41798px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dilui\u00e7\u00e3o da participa\u00e7\u00e3o no capital social da Celfocus, S.A. em 9,939% </span><span class=\"S3C97 S2AF6 S2 c3710t8u4\" id=\"tc_247\" style=\"top: 41798px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3C98 S2AF6 S2 c3711hzct\" id=\"td_247\" style=\"top: 41798px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C99 S2AF6 S2 c3712fsg2\" id=\"te_247\" style=\"top: 41816px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3C9A S2AF6 S2 c37133hq8\" id=\"tf_247\" style=\"top: 41816px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C9B S2AF6 S2 c3714egxn\" id=\"tg_247\" style=\"top: 41848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do plano de desenvolvimento do neg\u00f3cio da Celfocus, S.A., e com o objetivo de promover o m\u00fatuo interesse duradouro do </span><span class=\"S3C9C S2AF6 S2 c3715hau3\" id=\"th_247\" style=\"top: 41863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo Novabase e de um conjunto de colaboradores com responsabilidades de lideran\u00e7a operacional do Grupo no desenvolvimento e </span><span class=\"S3C9D S2AF6 S2 c3716tf9m\" id=\"ti_247\" style=\"top: 41878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valoriza\u00e7\u00e3o desta empresa, foi executada uma opera\u00e7\u00e3o de parceria de capital durante o exerc\u00edcio de 2023, que culminou na aquisi\u00e7\u00e3o </span><span class=\"S3C9E S2AF6 S2 c3717mhcv\" id=\"tj_247\" style=\"top: 41894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por estes de uma participa\u00e7\u00e3o minorit\u00e1ria indireta na Celfocus. </span><span class=\"S3C9F S2AF6 S2 c37185l52\" id=\"tk_247\" style=\"top: 41921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A concretiza\u00e7\u00e3o desta opera\u00e7\u00e3o, cujas linhas gerais foram anunciadas ao mercado em comunicado de 27 de abril de 2023, envolveu numa </span><span class=\"S3CA0 S2AF6 S2 c3719m19n\" id=\"tl_247\" style=\"top: 41936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeira fase a constitui\u00e7\u00e3o, entre os referidos colaboradores, de duas novas sociedades \u2013 Equipa Frutuosa, S.A.. e Rota Virtuosa, S.A., </span><span class=\"S3CA1 S2AF6 S2 c37207f56\" id=\"tm_247\" style=\"top: 41952px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas quais o Grupo Novabase adquiriu 76% do capital social (ver nota 6), </span><span class=\"S3CA2 S2AF6 S2 c3721eyjc\" id=\"tn_247\" style=\"top: 41952px; left: 488px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e numa segunda fase, a aquisi\u00e7\u00e3o pelas referidas sociedades de </span><span class=\"S3CA3 S2AF6 S2 c3722ob79\" id=\"to_247\" style=\"top: 41967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma participa\u00e7\u00e3o agregada de 41,414% do capital da Celfocus S.A.. </span><span class=\"S3CA4 S2AF6 S2 c3723cfeg\" id=\"tp_247\" style=\"top: 41995px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Como resultado da opera\u00e7\u00e3o descrita, o Grupo diluiu a sua participa\u00e7\u00e3o no capital social da Celfocus S.A. para 90,061%, e </span><span class=\"S3CA5 S2AF6 S2 c3724v40q\" id=\"tq_247\" style=\"top: 42010px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consequentemente nas subsidi\u00e1rias integralmente detidas por esta, a saber, Bin\u00f3mio, Lda., Celfocus LTD, Celfocus B.V. e Celfocus GmbH. </span><span class=\"S3CA6 S2AF6 S2 c3725s3ih\" id=\"tr_247\" style=\"top: 42037px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Por se tratar de uma transa\u00e7\u00e3o com interesses que n\u00e3o controlam que n\u00e3o afeta o exerc\u00edcio do controlo, foi contabilizada como uma </span><span class=\"S3CA7 S2AF6 S2 c3726257l\" id=\"ts_247\" style=\"top: 42053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o de capital pr\u00f3prio (i. e., transa\u00e7\u00e3o com detentores de capital pr\u00f3prio na sua qualidade de detentores). </span><span class=\"S3CA8 S2AF4 S2 c3727ond4\" id=\"tt_247\" style=\"top: 42095px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20. </span><span class=\"S3CA9 S2AF4 S2 c3728wmha\" id=\"tu_247\" style=\"top: 42095px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam </span><span class=\"S3CAA S2AF4 S2 c3729v42f\" id=\"tv_247\" style=\"top: 42124px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3CAB S2AF4 S2 c3730pxvc\" id=\"tw_247\" style=\"top: 42124px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3CAC S2AF4 S2 c3731qua3\" id=\"tx_247\" style=\"top: 42155px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3CAD S2AF6 S2 c3732whii\" id=\"ty_247\" style=\"top: 42155px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.827 </span><span class=\"S3CAE S2AF6 S2 c373341hp\" id=\"tz_247\" style=\"top: 42155px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.361 </span><span class=\"S3CAF S2AF6 S2 c37342y9l\" id=\"t10_247\" style=\"top: 42169px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es com interesses que n\u00e3o controlam (nota 19) </span><span class=\"S3CB0 S2AF6 S2 c3735pvrm\" id=\"t11_247\" style=\"top: 42169px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3CB1 S2AF6 S2 c3736ea4r\" id=\"t12_247\" style=\"top: 42169px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CB2 S2AF6 S2 c37372o9i\" id=\"t13_247\" style=\"top: 42183px; left: 98px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3CB3 S2AF6 S2 c3738vhro\" id=\"t14_247\" style=\"top: 42183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Distribui\u00e7\u00e3o de dividendos a interesses que n\u00e3o controlam </span><span class=\"S3CB4 S2AF6 S2 c37397704\" id=\"t15_247\" style=\"top: 42183px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(194) </span><span class=\"S3CB5 S2AF6 S2 c3740iie1\" id=\"t16_247\" style=\"top: 42183px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CB6 S2AF6 S2 c374172ao\" id=\"t17_247\" style=\"top: 42198px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras </span><span class=\"S3CB7 S2AF6 S2 c3742olys\" id=\"t18_247\" style=\"top: 42198px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(463) </span><span class=\"S3CB8 S2AF6 S2 c3743gvyw\" id=\"t19_247\" style=\"top: 42198px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S3CB9 S2AF6 S2 c3744jppr\" id=\"t1a_247\" style=\"top: 42212px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atribui\u00e7\u00e3o de resultados </span><span class=\"S3CBA S2AF6 S2 c3745rgvn\" id=\"t1b_247\" style=\"top: 42212px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">397 </span><span class=\"S3CBB S2AF6 S2 c37469vsw\" id=\"t1c_247\" style=\"top: 42212px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">438 </span><span class=\"S3CBC S2AF6 S2 c3747lt9y\" id=\"t1d_247\" style=\"top: 42226px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3CBD S2AF6 S2 c3748k3c0\" id=\"t1e_247\" style=\"top: 42226px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o do per\u00edmetro de consolida\u00e7\u00e3o </span><span class=\"S3CBE S2AF6 S2 c374991yh\" id=\"t1f_247\" style=\"top: 42226px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">390 </span><span class=\"S3CBF S2AF6 S2 c3750poul\" id=\"t1g_247\" style=\"top: 42226px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CC0 S2AF4 S2 c3751e2ws\" id=\"t1h_247\" style=\"top: 42244px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3CC1 S2AF6 S2 c3752yawj\" id=\"t1i_247\" style=\"top: 42244px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.587 </span><span class=\"S3CC2 S2AF6 S2 c3753z7zm\" id=\"t1j_247\" style=\"top: 42244px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.827 </span><span class=\"S3CC3 S2AF6 S2 c3754d6a7\" id=\"t1k_247\" style=\"top: 42276px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Em 2023, a Novabase Neotalent, S.A. atribuiu dividendos aos seus acionistas. Estes dividendos foram pagos no ano da respetiva </span><span class=\"S3CC4 S2AF6 S2 c3755own1\" id=\"t1l_247\" style=\"top: 42291px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribui\u00e7\u00e3o. </span><span class=\"S3CC5 S2AF6 S2 c3756d5yn\" id=\"t1m_247\" style=\"top: 42307px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) A varia\u00e7\u00e3o do per\u00edmetro de consolida\u00e7\u00e3o em 2023 \u00e9 respeitante a: a) sa\u00eddas do per\u00edmetro da NBMSIT, Sist. de Inf. e Tecnol., S.A. e </span><span class=\"S3CC6 S2AF6 S2 c3757qfb8\" id=\"t1n_247\" style=\"top: 42322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase Neotalent, S.A., com impacto nos INC de 758m\u20ac e -392m\u20ac, respetivamente, e b) entradas no per\u00edmetro da Equipa Frutuosa, </span><span class=\"S3CC7 S2AF6 S2 c3758bjht\" id=\"t1o_247\" style=\"top: 42337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.A. e da Rota Virtuosa, S.A., com impacto nos INC de 24m\u20ac. </span><span class=\"S3A5D S2AF4 S2 c4393ei2c\" id=\"t3_253\" style=\"top: 49518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32. </span><span class=\"S3480 S2AF4 S2 c4394ijv7\" id=\"t4_253\" style=\"top: 49518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas </span><span class=\"S3F1F S2AF4 S2 c4395idzw\" id=\"t5_253\" style=\"top: 49548px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F20 S2AF4 S2 c4396714a\" id=\"t6_253\" style=\"top: 49548px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F21 S2AF6 S2 c4397i2al\" id=\"t7_253\" style=\"top: 49581px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F22 S2AF6 S2 c4398wzok\" id=\"t8_253\" style=\"top: 49581px; left: 110px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital Fundo Capital Risco </span><span class=\"S3F23 S2AF6 S2 c4399icht\" id=\"t9_253\" style=\"top: 49581px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F24 S2AF6 S2 c4400in10\" id=\"ta_253\" style=\"top: 49581px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F25 S2AF6 S2 c44014z0t\" id=\"tb_253\" style=\"top: 49599px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F26 S2AF6 S2 c4402n5u0\" id=\"tc_253\" style=\"top: 49599px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F27 S2AF6 S2 c4403kw92\" id=\"td_253\" style=\"top: 49631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Fundo liquidado em 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14241": {
   "value": "<span class=\"S2F0A S2AF4 S2 c166vnqm\" id=\"tf_217\" style=\"top: 2942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Subsidi\u00e1rias </span><span class=\"S2F0B S2AF6 S2 c167iimr\" id=\"tg_217\" style=\"top: 2958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1rias s\u00e3o todas as entidades (entidades estruturadas inclu\u00eddas) sobre as quais o Grupo tem o poder de gerir as atividades </span><span class=\"S2F0C S2AF6 S2 c168yqx2\" id=\"th_217\" style=\"top: 2973px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes, estando exposto a, ou tendo direitos sobre, retornos vari\u00e1veis do seu envolvimento com essas entidades, e tem a capacidade </span><span class=\"S2F0D S2AF6 S2 c169pocg\" id=\"ti_217\" style=\"top: 2988px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de afetar esses retornos atrav\u00e9s do poder sobre as mesmas, geralmente acompanhado de uma quota-parte de mais do que 50% dos </span><span class=\"S2F0E S2AF6 S2 c1702ns1\" id=\"tj_217\" style=\"top: 3004px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direitos de voto. A exist\u00eancia e o efeito de direitos de voto potenciais que presentemente s\u00e3o aplic\u00e1veis ou convert\u00edveis s\u00e3o considerados </span><span class=\"S2F0F S2AF6 S2 c171s9g4\" id=\"tk_217\" style=\"top: 3019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando se avalia se o Grupo controla uma entidade. As subsidi\u00e1rias s\u00e3o inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, desde a data em </span><span class=\"S2F10 S2AF6 S2 c172f5gk\" id=\"tl_217\" style=\"top: 3034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o controlo \u00e9 transferido para o Grupo. As mesmas s\u00e3o exclu\u00eddas da consolida\u00e7\u00e3o na data em que o controlo termina. </span><span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span><span class=\"S3523 S2AF4 S2 c1766lhi4\" id=\"t4n_234\" style=\"top: 25612px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Subsidi\u00e1rias com valor material de interesses que n\u00e3o controlam </span><span class=\"S3524 S2AF6 S2 c1767gjds\" id=\"t4o_234\" style=\"top: 25643px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Considerando as altera\u00e7\u00f5es no per\u00edmetro de consolida\u00e7\u00e3o acima referidas, a Novabase entende que as principais subsidi\u00e1rias com valor </span><span class=\"S3525 S2AF6 S2 c1768t2kc\" id=\"t4p_234\" style=\"top: 25658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">material de interesses que n\u00e3o controlam s\u00e3o as apresentadas a seguir, as quais representam agregadamente 147% do valor de 'Interesses </span><span class=\"S3526 S2AF6 S2 c1769htcw\" id=\"t4q_234\" style=\"top: 25674px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam' de resultados relativo a subsidi\u00e1rias que t\u00eam INC \u00e0 data de 31.12.23 (2022: 100%). O capital social destas subsidi\u00e1rias </span><span class=\"S3527 S2AF6 S2 c1770nnnr\" id=\"t4r_234\" style=\"top: 25689px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 composto unicamente por a\u00e7\u00f5es ordin\u00e1rias que s\u00e3o detidas diretamente pelo Grupo, sendo a propor\u00e7\u00e3o de participa\u00e7\u00f5es detidas pelo </span><span class=\"S3528 S2AF6 S2 c17711et7\" id=\"t4s_234\" style=\"top: 25704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo igual aos direitos de voto. O pa\u00eds de incorpora\u00e7\u00e3o \u00e9 o principal local de neg\u00f3cios. </span><span class=\"S3529 S2AF4 S2 c1772fw0w\" id=\"t4t_234\" style=\"top: 25728px; left: 185px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1ria </span><span class=\"S352A S2AF4 S2 c17736voy\" id=\"t4u_234\" style=\"top: 25728px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Principal atividade </span><span class=\"S352B S2AF7 S2 c17743tb2\" id=\"t4v_234\" style=\"top: 25754.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S352C S2AF7 S2 c1775il2u\" id=\"t4w_234\" style=\"top: 25754.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Desenvolvimento, forma\u00e7\u00e3o e comercializa\u00e7\u00e3o de sistemas para a ind\u00fastria de </span><span class=\"S352D S2AF7 S2 c1776pxow\" id=\"t4x_234\" style=\"top: 25770.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">telecomunica\u00e7\u00f5es </span><span class=\"S352E S2AF7 S2 c17775psa\" id=\"t4y_234\" style=\"top: 25785.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">NBASIT-Sist. de Inf. e Telecomunic., S.A. </span><span class=\"S352F S2AF7 S2 c1778dtdf\" id=\"t4z_234\" style=\"top: 25785.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Produ\u00e7\u00e3o, comercializa\u00e7\u00e3o, importa\u00e7\u00e3o e exporta\u00e7\u00e3o de produtos e servi\u00e7os inform\u00e1ticos </span><span class=\"S3530 S2AF7 S2 c17792f8r\" id=\"t50_234\" style=\"top: 25800.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e atividades conexas e sistemas de informa\u00e7\u00e3o </span><span class=\"S3531 S2AF7 S2 c1780ne2l\" id=\"t51_234\" style=\"top: 25815.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e </span><span class=\"S3532 S2AF7 S2 c1781evbc\" id=\"t52_234\" style=\"top: 25829.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o </span><span class=\"S3533 S2AF7 S2 c1782dw1z\" id=\"t53_234\" style=\"top: 25815.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Atividade de capital de risco atrav\u00e9s do financiamento de projetos de investimento que </span><span class=\"S3534 S2AF7 S2 c17835nb7\" id=\"t54_234\" style=\"top: 25831.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">visem a inova\u00e7\u00e3o, a moderniza\u00e7\u00e3o e a internacionaliza\u00e7\u00e3o de pequenas e m\u00e9dias </span><span class=\"S3535 S2AF7 S2 c17841u9q\" id=\"t55_234\" style=\"top: 25846.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">empresas de base tecnol\u00f3gica em fase de cria\u00e7\u00e3o ou desenvolvimento inicial </span><span class=\"S3536 S2AF7 S2 c1785y6by\" id=\"t56_234\" style=\"top: 25861.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">FCR Novabase Capital +Inova\u00e7\u00e3o </span><span class=\"S3537 S2AF7 S2 c1786fd4m\" id=\"t57_234\" style=\"top: 25861.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Atividade de capital de risco atrav\u00e9s do financiamento de projetos de investimento que </span><span class=\"S3538 S2AF7 S2 c1787q4pz\" id=\"t58_234\" style=\"top: 25877.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">visem a inova\u00e7\u00e3o, a moderniza\u00e7\u00e3o e a internacionaliza\u00e7\u00e3o de pequenas e m\u00e9dias </span><span class=\"S3539 S2AF7 S2 c17889r9c\" id=\"t59_234\" style=\"top: 25892.5px; left: 366px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">empresas de base tecnol\u00f3gica em fase de cria\u00e7\u00e3o ou desenvolvimento inicial </span><span class=\"S353B S2AF6 S2 c1791r8c5\" id=\"t3_235\" style=\"top: 26118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o financeira resumida sobre as subsidi\u00e1rias com valor material de Interesses que n\u00e3o controlam (montantes antes das </span><span class=\"S353C S2AF6 S2 c1792x2ne\" id=\"t4_235\" style=\"top: 26134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">elimina\u00e7\u00f5es intra-grupo): </span><span class=\"S353D S2AF4 S2 c1793j40w\" id=\"t5_235\" style=\"top: 26168px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S353E S2AF4 S2 c17946v47\" id=\"t6_235\" style=\"top: 26168px; left: 447px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NBASIT (Angola) </span><span class=\"S353F S2AF4 S2 c1795tvw3\" id=\"t7_235\" style=\"top: 26168px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital II </span><span class=\"S3540 S2AF4 S2 c1796qql2\" id=\"t8_235\" style=\"top: 26161px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital </span><span class=\"S3541 S2AF4 S2 c1797xng1\" id=\"t9_235\" style=\"top: 26175px; left: 751px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o </span><span class=\"S3542 S2AF4 S2 c1798pibt\" id=\"ta_235\" style=\"top: 26192px; left: 287px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3543 S2AF4 S2 c1799fm4z\" id=\"tb_235\" style=\"top: 26192px; left: 359px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3544 S2AF4 S2 c1800iupt\" id=\"tc_235\" style=\"top: 26192px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3545 S2AF4 S2 c18017y2n\" id=\"td_235\" style=\"top: 26192px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3546 S2AF4 S2 c1802thya\" id=\"te_235\" style=\"top: 26192px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3547 S2AF4 S2 c1803ogrk\" id=\"tf_235\" style=\"top: 26192px; left: 646px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3548 S2AF4 S2 c1804om7i\" id=\"tg_235\" style=\"top: 26192px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3549 S2AF4 S2 c18052pxj\" id=\"th_235\" style=\"top: 26192px; left: 789px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S354A S366E S2 c1806nmg7\" id=\"ti_235\" style=\"top: 26221.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Posi\u00e7\u00e3o financeira: </span><span class=\"S354B S2AF7 S2 c1807i2qw\" id=\"tj_235\" style=\"top: 26247.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativos N\u00e3o Correntes </span><span class=\"S354C S2AF7 S2 c1808hhpu\" id=\"tk_235\" style=\"top: 26247.5px; left: 310px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">21.829 </span><span class=\"S354D S2AF7 S2 c1809jkz5\" id=\"tl_235\" style=\"top: 26247.5px; left: 382px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">12.220 </span><span class=\"S354E S2AF7 S2 c1810vo5s\" id=\"tm_235\" style=\"top: 26247.5px; left: 484px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S354F S2AF7 S2 c1811s88b\" id=\"tn_235\" style=\"top: 26247.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3550 S2AF7 S2 c1812bleg\" id=\"to_235\" style=\"top: 26247.5px; left: 597px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">12.995 </span><span class=\"S3551 S2AF7 S2 c1813008a\" id=\"tp_235\" style=\"top: 26247.5px; left: 669px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">13.185 </span><span class=\"S3552 S2AF7 S2 c1814tykq\" id=\"tq_235\" style=\"top: 26247.5px; left: 757px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">814 </span><span class=\"S3553 S2AF7 S2 c18156a8c\" id=\"tr_235\" style=\"top: 26247.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">764 </span><span class=\"S3554 S2AF7 S2 c1816g4jo\" id=\"ts_235\" style=\"top: 26261.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativos Correntes </span><span class=\"S3555 S2AF7 S2 c18173p9t\" id=\"tt_235\" style=\"top: 26261.5px; left: 310px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">55.480 </span><span class=\"S3556 S2AF7 S2 c1818p087\" id=\"tu_235\" style=\"top: 26261.5px; left: 382px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53.479 </span><span class=\"S3557 S2AF7 S2 c1819iguu\" id=\"tv_235\" style=\"top: 26261.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.375 </span><span class=\"S3558 S2AF7 S2 c1820ua5t\" id=\"tw_235\" style=\"top: 26261.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.574 </span><span class=\"S3559 S2AF7 S2 c1821l0jq\" id=\"tx_235\" style=\"top: 26261.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.690 </span><span class=\"S355A S2AF7 S2 c18227fxp\" id=\"ty_235\" style=\"top: 26261.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.805 </span><span class=\"S355B S2AF7 S2 c1823tzbl\" id=\"tz_235\" style=\"top: 26261.5px; left: 746px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.048 </span><span class=\"S355C S2AF7 S2 c1824ifg2\" id=\"t10_235\" style=\"top: 26261.5px; left: 818px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.085 </span><span class=\"S355D S2AF7 S2 c1825pwhj\" id=\"t11_235\" style=\"top: 26274.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Passivos N\u00e3o Correntes </span><span class=\"S355E S2AF7 S2 c1826r0r7\" id=\"t12_235\" style=\"top: 26274.5px; left: 302px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(15.050) </span><span class=\"S355F S2AF7 S2 c1827v7f9\" id=\"t13_235\" style=\"top: 26274.5px; left: 379px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(5.919) </span><span class=\"S3560 S2AF7 S2 c1828cohg\" id=\"t14_235\" style=\"top: 26274.5px; left: 484px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3561 S2AF7 S2 c1829v06m\" id=\"t15_235\" style=\"top: 26274.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3562 S2AF7 S2 c1830uw9d\" id=\"t16_235\" style=\"top: 26274.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3563 S2AF7 S2 c18318zoo\" id=\"t17_235\" style=\"top: 26274.5px; left: 699px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3564 S2AF7 S2 c1832jy1o\" id=\"t18_235\" style=\"top: 26274.5px; left: 770px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3565 S2AF7 S2 c1833cs1g\" id=\"t19_235\" style=\"top: 26274.5px; left: 842px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3566 S2AF7 S2 c1834ixct\" id=\"t1a_235\" style=\"top: 26287.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Passivos Correntes </span><span class=\"S3567 S2AF7 S2 c183506ri\" id=\"t1b_235\" style=\"top: 26287.5px; left: 302px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(54.414) </span><span class=\"S3568 S2AF7 S2 c183687kp\" id=\"t1c_235\" style=\"top: 26287.5px; left: 374px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(55.658) </span><span class=\"S3569 S2AF7 S2 c18377hcy\" id=\"t1d_235\" style=\"top: 26287.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(3.190) </span><span class=\"S356A S2AF7 S2 c1838xakt\" id=\"t1e_235\" style=\"top: 26287.5px; left: 523px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(3.445) </span><span class=\"S356B S2AF7 S2 c1839d0jc\" id=\"t1f_235\" style=\"top: 26287.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(317) </span><span class=\"S356C S2AF7 S2 c1840q389\" id=\"t1g_235\" style=\"top: 26287.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(313) </span><span class=\"S356D S2AF7 S2 c1841wlx5\" id=\"t1h_235\" style=\"top: 26287.5px; left: 760px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(2) </span><span class=\"S356E S2AF7 S2 c1842foxo\" id=\"t1i_235\" style=\"top: 26287.5px; left: 832px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(2) </span><span class=\"S356F S2AF7 S2 c1843w9hj\" id=\"t1j_235\" style=\"top: 26306.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativo l\u00edquido </span><span class=\"S3570 S2AF7 S2 c1844cu0k\" id=\"t1k_235\" style=\"top: 26306.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.845 </span><span class=\"S3571 S2AF7 S2 c1845506w\" id=\"t1l_235\" style=\"top: 26306.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.122 </span><span class=\"S3572 S2AF7 S2 c1846amvy\" id=\"t1m_235\" style=\"top: 26306.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.815) </span><span class=\"S3573 S2AF7 S2 c1847w7c2\" id=\"t1n_235\" style=\"top: 26306.5px; left: 523px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.871) </span><span class=\"S3574 S2AF7 S2 c18481zue\" id=\"t1o_235\" style=\"top: 26306.5px; left: 597px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">17.368 </span><span class=\"S3575 S2AF7 S2 c1849xoao\" id=\"t1p_235\" style=\"top: 26306.5px; left: 669px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">17.677 </span><span class=\"S3576 S2AF7 S2 c1850x1kd\" id=\"t1q_235\" style=\"top: 26306.5px; left: 746px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.860 </span><span class=\"S3577 S2AF7 S2 c1851y302\" id=\"t1r_235\" style=\"top: 26306.5px; left: 818px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">5.847 </span><span class=\"S3578 S2AF7 S2 c1852y50a\" id=\"t1s_235\" style=\"top: 26334.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Ativo l\u00edquido atrib. a INC </span><span class=\"S3579 S2AF7 S2 c185320de\" id=\"t1t_235\" style=\"top: 26334.5px; left: 326px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">818 </span><span class=\"S357A S2AF7 S2 c1854u5gw\" id=\"t1u_235\" style=\"top: 26334.5px; left: 412px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S357B S2AF7 S2 c1855tgxy\" id=\"t1v_235\" style=\"top: 26334.5px; left: 470px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">641 </span><span class=\"S357C S2AF7 S2 c1856ut7o\" id=\"t1w_235\" style=\"top: 26334.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">840 </span><span class=\"S357D S2AF7 S2 c18573a8u\" id=\"t1x_235\" style=\"top: 26334.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">8.364 </span><span class=\"S357E S2AF7 S2 c1858qzws\" id=\"t1y_235\" style=\"top: 26334.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">8.515 </span><span class=\"S357F S2AF7 S2 c1859y21s\" id=\"t1z_235\" style=\"top: 26334.5px; left: 746px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.471 </span><span class=\"S3580 S2AF7 S2 c1860nyj0\" id=\"t20_235\" style=\"top: 26334.5px; left: 818px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.466 </span><span class=\"S3581 S366E S2 c1861quqe\" id=\"t21_235\" style=\"top: 26360.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Resultados e rendimento integral: </span><span class=\"S3582 S2AF7 S2 c1862xl1y\" id=\"t22_235\" style=\"top: 26387.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vendas e Presta\u00e7\u00e3o de servi\u00e7os </span><span class=\"S3583 S2AF7 S2 c1863lbna\" id=\"t23_235\" style=\"top: 26387.5px; left: 304px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">135.130 </span><span class=\"S3584 S2AF7 S2 c1864f4kc\" id=\"t24_235\" style=\"top: 26387.5px; left: 376px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">122.118 </span><span class=\"S3585 S2AF7 S2 c1865q9iz\" id=\"t25_235\" style=\"top: 26387.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.650 </span><span class=\"S3586 S2AF7 S2 c1866rkw7\" id=\"t26_235\" style=\"top: 26387.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.021 </span><span class=\"S3587 S2AF7 S2 c186798wz\" id=\"t27_235\" style=\"top: 26387.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3588 S2AF7 S2 c1868ar73\" id=\"t28_235\" style=\"top: 26387.5px; left: 699px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3589 S2AF7 S2 c1869dqzs\" id=\"t29_235\" style=\"top: 26387.5px; left: 770px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S358A S2AF7 S2 c1870wsqt\" id=\"t2a_235\" style=\"top: 26387.5px; left: 842px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S358B S2AF7 S2 c1871we6z\" id=\"t2b_235\" style=\"top: 26400.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Resultado l\u00edquido </span><span class=\"S358C S2AF7 S2 c1872ks8m\" id=\"t2c_235\" style=\"top: 26400.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.411 </span><span class=\"S358D S2AF7 S2 c18733wb9\" id=\"t2d_235\" style=\"top: 26400.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">3.919 </span><span class=\"S358E S2AF7 S2 c1874p1wt\" id=\"t2e_235\" style=\"top: 26400.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.160) </span><span class=\"S358F S2AF7 S2 c1875btrg\" id=\"t2f_235\" style=\"top: 26400.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">506 </span><span class=\"S3590 S2AF7 S2 c1876nc5w\" id=\"t2g_235\" style=\"top: 26400.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(309) </span><span class=\"S3591 S2AF7 S2 c1877i92v\" id=\"t2h_235\" style=\"top: 26400.5px; left: 691px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">23 </span><span class=\"S3592 S2AF7 S2 c1878u1tl\" id=\"t2i_235\" style=\"top: 26400.5px; left: 763px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">13 </span><span class=\"S3593 S2AF7 S2 c18792pk5\" id=\"t2j_235\" style=\"top: 26400.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">182 </span><span class=\"S3594 S2AF7 S2 c1880ntig\" id=\"t2k_235\" style=\"top: 26418.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rendimento integral total </span><span class=\"S3595 S2AF7 S2 c1881cxyd\" id=\"t2l_235\" style=\"top: 26418.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.411 </span><span class=\"S3596 S2AF7 S2 c1882mlwy\" id=\"t2m_235\" style=\"top: 26418.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">3.919 </span><span class=\"S3597 S2AF7 S2 c1883llsx\" id=\"t2n_235\" style=\"top: 26418.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.160) </span><span class=\"S3598 S2AF7 S2 c18842e9q\" id=\"t2o_235\" style=\"top: 26418.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">506 </span><span class=\"S3599 S2AF7 S2 c1885fw46\" id=\"t2p_235\" style=\"top: 26418.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(309) </span><span class=\"S359A S2AF7 S2 c1886gkcd\" id=\"t2q_235\" style=\"top: 26418.5px; left: 691px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">23 </span><span class=\"S359B S2AF7 S2 c1887r22w\" id=\"t2r_235\" style=\"top: 26418.5px; left: 763px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">13 </span><span class=\"S359C S2AF7 S2 c188800qk\" id=\"t2s_235\" style=\"top: 26418.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">182 </span><span class=\"S359D S2AF7 S2 c1889v3yh\" id=\"t2t_235\" style=\"top: 26446.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rendimento integral atrib. a INC </span><span class=\"S359E S2AF7 S2 c1890lf4r\" id=\"t2u_235\" style=\"top: 26446.5px; left: 326px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">213 </span><span class=\"S359F S2AF7 S2 c1891agix\" id=\"t2v_235\" style=\"top: 26446.5px; left: 412px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35A0 S2AF7 S2 c1892hpr2\" id=\"t2w_235\" style=\"top: 26446.5px; left: 470px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">265 </span><span class=\"S35A1 S2AF7 S2 c1893giz0\" id=\"t2x_235\" style=\"top: 26446.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">196 </span><span class=\"S35A2 S2AF7 S2 c1894lqhf\" id=\"t2y_235\" style=\"top: 26446.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(151) </span><span class=\"S35A3 S2AF7 S2 c18952dci\" id=\"t2z_235\" style=\"top: 26446.5px; left: 691px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">11 </span><span class=\"S35A4 S2AF7 S2 c189607la\" id=\"t30_235\" style=\"top: 26446.5px; left: 769px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">6 </span><span class=\"S35A5 S2AF7 S2 c1897w4y1\" id=\"t31_235\" style=\"top: 26446.5px; left: 834px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">77 </span><span class=\"S35A6 S366E S2 c1898imhh\" id=\"t32_235\" style=\"top: 26473.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Fluxos de caixa: </span><span class=\"S35A7 S2AF7 S2 c1899hv63\" id=\"t33_235\" style=\"top: 26499.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Caixa e equiv. a 1 de janeiro </span><span class=\"S35A8 S2AF7 S2 c1900iqkl\" id=\"t34_235\" style=\"top: 26499.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.589 </span><span class=\"S35A9 S2AF7 S2 c19018rlu\" id=\"t35_235\" style=\"top: 26499.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.333 </span><span class=\"S35AA S2AF7 S2 c1902p0qw\" id=\"t36_235\" style=\"top: 26499.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.163 </span><span class=\"S35AB S2AF7 S2 c1903a6wv\" id=\"t37_235\" style=\"top: 26499.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">787 </span><span class=\"S35AC S2AF7 S2 c190413h2\" id=\"t38_235\" style=\"top: 26499.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.795 </span><span class=\"S35AD S2AF7 S2 c19052mf5\" id=\"t39_235\" style=\"top: 26499.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.994 </span><span class=\"S35AE S2AF7 S2 c19068k3s\" id=\"t3a_235\" style=\"top: 26499.5px; left: 757px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">366 </span><span class=\"S35AF S2AF7 S2 c1907cpw5\" id=\"t3b_235\" style=\"top: 26499.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">228 </span><span class=\"S35B0 S2AF7 S2 c1908epr6\" id=\"t3c_235\" style=\"top: 26512.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Caixa e equiv. a 31 de dezembro </span><span class=\"S35B1 S2AF7 S2 c1909v01s\" id=\"t3d_235\" style=\"top: 26512.5px; left: 310px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">10.003 </span><span class=\"S35B2 S2AF7 S2 c1910lff7\" id=\"t3e_235\" style=\"top: 26512.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2.589 </span><span class=\"S35B3 S2AF7 S2 c1911wqe3\" id=\"t3f_235\" style=\"top: 26512.5px; left: 460px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.130 </span><span class=\"S35B4 S2AF7 S2 c1912j8b5\" id=\"t3g_235\" style=\"top: 26512.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.163 </span><span class=\"S35B5 S2AF7 S2 c191399ao\" id=\"t3h_235\" style=\"top: 26512.5px; left: 603px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.656 </span><span class=\"S35B6 S2AF7 S2 c1914mbjj\" id=\"t3i_235\" style=\"top: 26512.5px; left: 675px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">4.795 </span><span class=\"S35B7 S2AF7 S2 c1915u9af\" id=\"t3j_235\" style=\"top: 26512.5px; left: 757px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">353 </span><span class=\"S35B8 S2AF7 S2 c1916zc7r\" id=\"t3k_235\" style=\"top: 26512.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">366 </span><span class=\"S35B9 S2AF7 S2 c1917lu44\" id=\"t3l_235\" style=\"top: 26530.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Varia\u00e7\u00e3o de caixa e equivalentes </span><span class=\"S35BA S2AF7 S2 c1918siy1\" id=\"t3m_235\" style=\"top: 26530.5px; left: 316px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">7.414 </span><span class=\"S35BB S2AF7 S2 c1919zv7d\" id=\"t3n_235\" style=\"top: 26530.5px; left: 379px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(1.744) </span><span class=\"S35BC S2AF7 S2 c19204db2\" id=\"t3o_235\" style=\"top: 26530.5px; left: 467px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(33) </span><span class=\"S35BD S2AF7 S2 c1921r9mn\" id=\"t3p_235\" style=\"top: 26530.5px; left: 541px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">376 </span><span class=\"S35BE S2AF7 S2 c1922j1fo\" id=\"t3q_235\" style=\"top: 26530.5px; left: 605px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(139) </span><span class=\"S35BF S2AF7 S2 c1923dmje\" id=\"t3r_235\" style=\"top: 26530.5px; left: 677px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(199) </span><span class=\"S35C0 S2AF7 S2 c19245pmt\" id=\"t3s_235\" style=\"top: 26530.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(13) </span><span class=\"S35C1 S2AF7 S2 c19254gg8\" id=\"t3t_235\" style=\"top: 26530.5px; left: 828px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">138 </span><span class=\"S35C2 S2AF7 S2 c1926r2kb\" id=\"t3u_235\" style=\"top: 26563.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Dividendos pagos a INC </span><span class=\"S35C3 S2AF7 S2 c1927famu\" id=\"t3v_235\" style=\"top: 26563.5px; left: 340px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C4 S2AF7 S2 c1928jg20\" id=\"t3w_235\" style=\"top: 26563.5px; left: 412px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C5 S2AF7 S2 c19297hr2\" id=\"t3x_235\" style=\"top: 26563.5px; left: 484px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C6 S2AF7 S2 c1930nqph\" id=\"t3y_235\" style=\"top: 26563.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C7 S2AF7 S2 c1931qwik\" id=\"t3z_235\" style=\"top: 26563.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C8 S2AF7 S2 c19326bxk\" id=\"t40_235\" style=\"top: 26563.5px; left: 699px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35C9 S2AF7 S2 c1933tsvw\" id=\"t41_235\" style=\"top: 26563.5px; left: 770px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S35CA S2AF7 S2 c1934bs72\" id=\"t42_235\" style=\"top: 26563.5px; left: 842px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S3CA8 S2AF4 S2 c3727ond4\" id=\"tt_247\" style=\"top: 42095px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20. </span><span class=\"S3CA9 S2AF4 S2 c3728wmha\" id=\"tu_247\" style=\"top: 42095px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam </span><span class=\"S3CAA S2AF4 S2 c3729v42f\" id=\"tv_247\" style=\"top: 42124px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3CAB S2AF4 S2 c3730pxvc\" id=\"tw_247\" style=\"top: 42124px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3CAC S2AF4 S2 c3731qua3\" id=\"tx_247\" style=\"top: 42155px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3CAD S2AF6 S2 c3732whii\" id=\"ty_247\" style=\"top: 42155px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.827 </span><span class=\"S3CAE S2AF6 S2 c373341hp\" id=\"tz_247\" style=\"top: 42155px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.361 </span><span class=\"S3CAF S2AF6 S2 c37342y9l\" id=\"t10_247\" style=\"top: 42169px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es com interesses que n\u00e3o controlam (nota 19) </span><span class=\"S3CB0 S2AF6 S2 c3735pvrm\" id=\"t11_247\" style=\"top: 42169px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3CB1 S2AF6 S2 c3736ea4r\" id=\"t12_247\" style=\"top: 42169px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CB2 S2AF6 S2 c37372o9i\" id=\"t13_247\" style=\"top: 42183px; left: 98px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3CB3 S2AF6 S2 c3738vhro\" id=\"t14_247\" style=\"top: 42183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Distribui\u00e7\u00e3o de dividendos a interesses que n\u00e3o controlam </span><span class=\"S3CB4 S2AF6 S2 c37397704\" id=\"t15_247\" style=\"top: 42183px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(194) </span><span class=\"S3CB5 S2AF6 S2 c3740iie1\" id=\"t16_247\" style=\"top: 42183px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CB6 S2AF6 S2 c374172ao\" id=\"t17_247\" style=\"top: 42198px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras </span><span class=\"S3CB7 S2AF6 S2 c3742olys\" id=\"t18_247\" style=\"top: 42198px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(463) </span><span class=\"S3CB8 S2AF6 S2 c3743gvyw\" id=\"t19_247\" style=\"top: 42198px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S3CB9 S2AF6 S2 c3744jppr\" id=\"t1a_247\" style=\"top: 42212px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atribui\u00e7\u00e3o de resultados </span><span class=\"S3CBA S2AF6 S2 c3745rgvn\" id=\"t1b_247\" style=\"top: 42212px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">397 </span><span class=\"S3CBB S2AF6 S2 c37469vsw\" id=\"t1c_247\" style=\"top: 42212px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">438 </span><span class=\"S3CBC S2AF6 S2 c3747lt9y\" id=\"t1d_247\" style=\"top: 42226px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3CBD S2AF6 S2 c3748k3c0\" id=\"t1e_247\" style=\"top: 42226px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o do per\u00edmetro de consolida\u00e7\u00e3o </span><span class=\"S3CBE S2AF6 S2 c374991yh\" id=\"t1f_247\" style=\"top: 42226px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">390 </span><span class=\"S3CBF S2AF6 S2 c3750poul\" id=\"t1g_247\" style=\"top: 42226px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CC0 S2AF4 S2 c3751e2ws\" id=\"t1h_247\" style=\"top: 42244px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3CC1 S2AF6 S2 c3752yawj\" id=\"t1i_247\" style=\"top: 42244px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.587 </span><span class=\"S3CC2 S2AF6 S2 c3753z7zm\" id=\"t1j_247\" style=\"top: 42244px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.827 </span><span class=\"S3CC3 S2AF6 S2 c3754d6a7\" id=\"t1k_247\" style=\"top: 42276px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Em 2023, a Novabase Neotalent, S.A. atribuiu dividendos aos seus acionistas. Estes dividendos foram pagos no ano da respetiva </span><span class=\"S3CC4 S2AF6 S2 c3755own1\" id=\"t1l_247\" style=\"top: 42291px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribui\u00e7\u00e3o. </span><span class=\"S3CC5 S2AF6 S2 c3756d5yn\" id=\"t1m_247\" style=\"top: 42307px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) A varia\u00e7\u00e3o do per\u00edmetro de consolida\u00e7\u00e3o em 2023 \u00e9 respeitante a: a) sa\u00eddas do per\u00edmetro da NBMSIT, Sist. de Inf. e Tecnol., S.A. e </span><span class=\"S3CC6 S2AF6 S2 c3757qfb8\" id=\"t1n_247\" style=\"top: 42322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase Neotalent, S.A., com impacto nos INC de 758m\u20ac e -392m\u20ac, respetivamente, e b) entradas no per\u00edmetro da Equipa Frutuosa, </span><span class=\"S3CC7 S2AF6 S2 c3758bjht\" id=\"t1o_247\" style=\"top: 42337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.A. e da Rota Virtuosa, S.A., com impacto nos INC de 24m\u20ac. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14242": {
   "value": "<span class=\"S2F0A S2AF4 S2 c166vnqm\" id=\"tf_217\" style=\"top: 2942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Subsidi\u00e1rias </span><span class=\"S2F0B S2AF6 S2 c167iimr\" id=\"tg_217\" style=\"top: 2958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subsidi\u00e1rias s\u00e3o todas as entidades (entidades estruturadas inclu\u00eddas) sobre as quais o Grupo tem o poder de gerir as atividades </span><span class=\"S2F0C S2AF6 S2 c168yqx2\" id=\"th_217\" style=\"top: 2973px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes, estando exposto a, ou tendo direitos sobre, retornos vari\u00e1veis do seu envolvimento com essas entidades, e tem a capacidade </span><span class=\"S2F0D S2AF6 S2 c169pocg\" id=\"ti_217\" style=\"top: 2988px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de afetar esses retornos atrav\u00e9s do poder sobre as mesmas, geralmente acompanhado de uma quota-parte de mais do que 50% dos </span><span class=\"S2F0E S2AF6 S2 c1702ns1\" id=\"tj_217\" style=\"top: 3004px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">direitos de voto. A exist\u00eancia e o efeito de direitos de voto potenciais que presentemente s\u00e3o aplic\u00e1veis ou convert\u00edveis s\u00e3o considerados </span><span class=\"S2F0F S2AF6 S2 c171s9g4\" id=\"tk_217\" style=\"top: 3019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando se avalia se o Grupo controla uma entidade. As subsidi\u00e1rias s\u00e3o inclu\u00eddas na consolida\u00e7\u00e3o pelo m\u00e9todo integral, desde a data em </span><span class=\"S2F10 S2AF6 S2 c172f5gk\" id=\"tl_217\" style=\"top: 3034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o controlo \u00e9 transferido para o Grupo. As mesmas s\u00e3o exclu\u00eddas da consolida\u00e7\u00e3o na data em que o controlo termina. </span><span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14250": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2FA4 S2EAB S2 c324iaw2\" id=\"tw_219\" style=\"top: 5721px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.6. </span><span class=\"S2FA5 S2EAB S2 c325o5r6\" id=\"tx_219\" style=\"top: 5721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S2FA6 S2AF4 S2 c326tuqg\" id=\"ty_219\" style=\"top: 5748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Goodwill </span><span class=\"S2FA7 S2AF6 S2 c3278fky\" id=\"tz_219\" style=\"top: 5765px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill representa o excesso do custo de aquisi\u00e7\u00e3o sobre o justo valor da quota-parte do Grupo nos ativos l\u00edquidos identificados da </span><span class=\"S2FA8 S2AF6 S2 c328p58b\" id=\"t10_219\" style=\"top: 5780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1ria na data de aquisi\u00e7\u00e3o. O goodwill apurado nas aquisi\u00e7\u00f5es de subsidi\u00e1rias \u00e9 inclu\u00eddo na rubrica de 'Ativos intang\u00edveis'. </span><span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span><span class=\"S2FBE S2AF4 S2 c350uekj\" id=\"t1m_219\" style=\"top: 6203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Propriedade industrial e outros direitos </span><span class=\"S2FBF S2AF6 S2 c3512wm6\" id=\"t1n_219\" style=\"top: 6219px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o. A rubrica de propriedade industrial e outros direitos tem uma vida \u00fatil </span><span class=\"S2FC0 S2AF6 S2 c352xblo\" id=\"t1o_219\" style=\"top: 6235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">definida e \u00e9 contabilizada ao custo deduzido de amortiza\u00e7\u00f5es acumuladas por um per\u00edodo entre 3 e 10 anos. As amortiza\u00e7\u00f5es s\u00e3o </span><span class=\"S2FC1 S2AF6 S2 c353wjxu\" id=\"t1p_219\" style=\"top: 6250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculadas usando o m\u00e9todo das quotas constantes para alocar o custo da propriedade industrial e outros direitos \u00e0s suas vidas \u00fateis </span><span class=\"S2FC2 S2AF6 S2 c354n9pz\" id=\"t1q_219\" style=\"top: 6265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimadas. </span><span class=\"S2FC3 S2AF4 S2 c355vi8f\" id=\"t1r_219\" style=\"top: 6293px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) Imobiliza\u00e7\u00f5es em curso </span><span class=\"S2FC4 S2AF6 S2 c356eta2\" id=\"t1s_219\" style=\"top: 6309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trata-se, essencialmente, de ativos intang\u00edveis relativos a projetos de desenvolvimento interno de software. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span><span class=\"S3373 S2AF4 S2 c2321bcsm\" id=\"t3_237\" style=\"top: 28718px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8. </span><span class=\"S374A S2AF4 S2 c2322xyfv\" id=\"t4_237\" style=\"top: 28718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S374B S2AF4 S2 c2323pdcm\" id=\"t5_237\" style=\"top: 28749px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S374C S2AF4 S2 c2324nt1t\" id=\"t6_237\" style=\"top: 28749px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S374D S2AF4 S2 c2325aq9p\" id=\"t7_237\" style=\"top: 28778px; left: 338px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S374E S2AF4 S2 c2326nf6k\" id=\"t8_237\" style=\"top: 28764px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S374F S2AF4 S2 c23276qgz\" id=\"t9_237\" style=\"top: 28778px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3750 S2AF4 S2 c2328plxf\" id=\"ta_237\" style=\"top: 28778px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3751 S2AF4 S2 c2329p1ya\" id=\"tb_237\" style=\"top: 28778px; left: 600px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S3752 S2AF4 S2 c2330f67k\" id=\"tc_237\" style=\"top: 28764px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S3753 S2AF4 S2 c2331lex8\" id=\"td_237\" style=\"top: 28778px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3754 S2AF4 S2 c23322nie\" id=\"te_237\" style=\"top: 28778px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3755 S2AF6 S2 c233370c1\" id=\"tf_237\" style=\"top: 28800px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3756 S2AF6 S2 c23348u6y\" id=\"tg_237\" style=\"top: 28800px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S3757 S2AF6 S2 c2335rylq\" id=\"th_237\" style=\"top: 28800px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S3758 S2AF6 S2 c2336ax3w\" id=\"ti_237\" style=\"top: 28800px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S3759 S2AF6 S2 c2337s1sx\" id=\"tj_237\" style=\"top: 28800px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S375A S2AF6 S2 c23386bu7\" id=\"tk_237\" style=\"top: 28800px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S375B S2AF6 S2 c2339t6ea\" id=\"tl_237\" style=\"top: 28800px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">184 </span><span class=\"S375C S2AF6 S2 c2340m0ss\" id=\"tm_237\" style=\"top: 28815px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S375D S2AF6 S2 c2341z6de\" id=\"tn_237\" style=\"top: 28815px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375E S2AF6 S2 c2342bj9c\" id=\"to_237\" style=\"top: 28815px; left: 459px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375F S2AF6 S2 c2343dqr1\" id=\"tp_237\" style=\"top: 28815px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3760 S2AF6 S2 c23447092\" id=\"tq_237\" style=\"top: 28815px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3761 S2AF6 S2 c2345ja51\" id=\"tr_237\" style=\"top: 28815px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S3762 S2AF6 S2 c23466eum\" id=\"ts_237\" style=\"top: 28815px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3763 S2AF6 S2 c2347pf06\" id=\"tt_237\" style=\"top: 28829px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3764 S2AF6 S2 c234819g3\" id=\"tu_237\" style=\"top: 28829px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3765 S2AF6 S2 c2349j53g\" id=\"tv_237\" style=\"top: 28829px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3766 S2AF6 S2 c2350mkhl\" id=\"tw_237\" style=\"top: 28829px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3767 S2AF6 S2 c2351tg6s\" id=\"tx_237\" style=\"top: 28829px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3768 S2AF6 S2 c23526e38\" id=\"ty_237\" style=\"top: 28829px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3769 S2AF6 S2 c23533deg\" id=\"tz_237\" style=\"top: 28829px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S376A S2AF6 S2 c23543rls\" id=\"t10_237\" style=\"top: 28843px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S376B S2AF6 S2 c2355sx15\" id=\"t11_237\" style=\"top: 28843px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376C S2AF6 S2 c2356ywwl\" id=\"t12_237\" style=\"top: 28843px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S376D S2AF6 S2 c2357vmxp\" id=\"t13_237\" style=\"top: 28843px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376E S2AF6 S2 c23583evt\" id=\"t14_237\" style=\"top: 28843px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S376F S2AF6 S2 c235923af\" id=\"t15_237\" style=\"top: 28843px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3770 S2AF6 S2 c23600fqx\" id=\"t16_237\" style=\"top: 28843px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3771 S2AF6 S2 c2361r09b\" id=\"t17_237\" style=\"top: 28861px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S3772 S2AF6 S2 c2362w78v\" id=\"t18_237\" style=\"top: 28861px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S3773 S2AF6 S2 c2363rbh7\" id=\"t19_237\" style=\"top: 28861px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.264 </span><span class=\"S3774 S2AF6 S2 c23641ndm\" id=\"t1a_237\" style=\"top: 28861px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S3775 S2AF6 S2 c236532qe\" id=\"t1b_237\" style=\"top: 28861px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S3776 S2AF6 S2 c2366wvup\" id=\"t1c_237\" style=\"top: 28861px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.935 </span><span class=\"S3777 S2AF6 S2 c2367q593\" id=\"t1d_237\" style=\"top: 28893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2022, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3778 S2AF4 S2 c23680yux\" id=\"t1e_237\" style=\"top: 28920px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3779 S2AF4 S2 c2369l8b0\" id=\"t1f_237\" style=\"top: 28935px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.22 </span><span class=\"S377A S2AF4 S2 c2370ayri\" id=\"t1g_237\" style=\"top: 28920px; left: 397px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S377B S2AF4 S2 c23718oeh\" id=\"t1h_237\" style=\"top: 28935px; left: 406px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S377C S2AF4 S2 c2372157v\" id=\"t1i_237\" style=\"top: 28920px; left: 485px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S377D S2AF4 S2 c2373r41v\" id=\"t1j_237\" style=\"top: 28935px; left: 502px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S377E S2AF4 S2 c23749vts\" id=\"t1k_237\" style=\"top: 28935px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S377F S2AF4 S2 c2375lrpx\" id=\"t1l_237\" style=\"top: 28920px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S3780 S2AF4 S2 c23768gag\" id=\"t1m_237\" style=\"top: 28935px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S3781 S2AF4 S2 c2377k3e0\" id=\"t1n_237\" style=\"top: 28920px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3782 S2AF4 S2 c2378hw3x\" id=\"t1o_237\" style=\"top: 28935px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3783 S2EAB S2 c237967qf\" id=\"t1p_237\" style=\"top: 28949px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S3784 S2AF6 S2 c2380klx7\" id=\"t1q_237\" style=\"top: 28971px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3785 S2AF6 S2 c238170oz\" id=\"t1r_237\" style=\"top: 28971px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.568 </span><span class=\"S3786 S2AF6 S2 c2382bfpf\" id=\"t1s_237\" style=\"top: 28971px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3787 S2AF6 S2 c2383f119\" id=\"t1t_237\" style=\"top: 28971px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S3788 S2AF6 S2 c2384v2uo\" id=\"t1u_237\" style=\"top: 28971px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">256 </span><span class=\"S3789 S2AF6 S2 c2385245r\" id=\"t1v_237\" style=\"top: 28971px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378A S2AF6 S2 c23861q6t\" id=\"t1w_237\" style=\"top: 28971px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S378B S2AF6 S2 c2387630r\" id=\"t1x_237\" style=\"top: 28985px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S378C S2AF6 S2 c2388mery\" id=\"t1y_237\" style=\"top: 28985px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.884 </span><span class=\"S378D S2AF6 S2 c23898kbc\" id=\"t1z_237\" style=\"top: 28985px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378E S2AF6 S2 c2390h7y2\" id=\"t20_237\" style=\"top: 28985px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S378F S2AF6 S2 c239167u7\" id=\"t21_237\" style=\"top: 28985px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3790 S2AF6 S2 c2392gav5\" id=\"t22_237\" style=\"top: 28985px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3791 S2AF6 S2 c239384by\" id=\"t23_237\" style=\"top: 28985px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3792 S2AF6 S2 c2394hb3b\" id=\"t24_237\" style=\"top: 28999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3793 S2AF6 S2 c2395h4c6\" id=\"t25_237\" style=\"top: 28999px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">240 </span><span class=\"S3794 S2AF6 S2 c2396kj56\" id=\"t26_237\" style=\"top: 28999px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S3795 S2AF6 S2 c2397r2ip\" id=\"t27_237\" style=\"top: 28999px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3796 S2AF6 S2 c2398skf7\" id=\"t28_237\" style=\"top: 28999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(303) </span><span class=\"S3797 S2AF6 S2 c23999x2u\" id=\"t29_237\" style=\"top: 28999px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3798 S2AF6 S2 c2400f0z9\" id=\"t2a_237\" style=\"top: 28999px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3799 S2AF6 S2 c2401g5z0\" id=\"t2b_237\" style=\"top: 29014px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S379A S2AF6 S2 c2402019d\" id=\"t2c_237\" style=\"top: 29014px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S379B S2AF6 S2 c24035yau\" id=\"t2d_237\" style=\"top: 29014px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379C S2AF6 S2 c2404oz01\" id=\"t2e_237\" style=\"top: 29014px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379D S2AF6 S2 c2405oueu\" id=\"t2f_237\" style=\"top: 29014px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379E S2AF6 S2 c2406egyq\" id=\"t2g_237\" style=\"top: 29014px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379F S2AF6 S2 c2407d3vq\" id=\"t2h_237\" style=\"top: 29014px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37A0 S2AF6 S2 c2408fk4y\" id=\"t2i_237\" style=\"top: 29032px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.193 </span><span class=\"S37A1 S2AF6 S2 c24091602\" id=\"t2j_237\" style=\"top: 29032px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S37A2 S2AF6 S2 c24100ki3\" id=\"t2k_237\" style=\"top: 29032px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37A3 S2AF6 S2 c2411oi6t\" id=\"t2l_237\" style=\"top: 29032px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(47) </span><span class=\"S37A4 S2AF6 S2 c2412983u\" id=\"t2m_237\" style=\"top: 29032px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37A5 S2AF6 S2 c2413isjd\" id=\"t2n_237\" style=\"top: 29032px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37A6 S2EAB S2 c2414eqvy\" id=\"t2o_237\" style=\"top: 29059px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37A7 S2AF6 S2 c2415a8zl\" id=\"t2p_237\" style=\"top: 29081px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37A8 S2AF6 S2 c24162orp\" id=\"t2q_237\" style=\"top: 29081px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.476 </span><span class=\"S37A9 S2AF6 S2 c2417pozk\" id=\"t2r_237\" style=\"top: 29081px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">164 </span><span class=\"S37AA S2AF6 S2 c2418c7py\" id=\"t2s_237\" style=\"top: 29081px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S37AB S2AF6 S2 c2419szf8\" id=\"t2t_237\" style=\"top: 29081px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AC S2AF6 S2 c2420jkd7\" id=\"t2u_237\" style=\"top: 29081px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AD S2AF6 S2 c242151xq\" id=\"t2v_237\" style=\"top: 29081px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37AE S2AF6 S2 c2422yis3\" id=\"t2w_237\" style=\"top: 29095px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37AF S2AF6 S2 c2423d4pa\" id=\"t2x_237\" style=\"top: 29095px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.844 </span><span class=\"S37B0 S2AF6 S2 c2424hgy7\" id=\"t2y_237\" style=\"top: 29095px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S37B1 S2AF6 S2 c2425zw2p\" id=\"t2z_237\" style=\"top: 29095px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S37B2 S2AF6 S2 c2426isun\" id=\"t30_237\" style=\"top: 29095px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B3 S2AF6 S2 c242737ml\" id=\"t31_237\" style=\"top: 29095px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B4 S2AF6 S2 c2428odf6\" id=\"t32_237\" style=\"top: 29095px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37B5 S2AF6 S2 c2429mu7m\" id=\"t33_237\" style=\"top: 29113px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.320 </span><span class=\"S37B6 S2AF6 S2 c2430j9rc\" id=\"t34_237\" style=\"top: 29113px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">185 </span><span class=\"S37B7 S2AF6 S2 c2431ta0v\" id=\"t35_237\" style=\"top: 29113px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37B8 S2AF6 S2 c2432lg0x\" id=\"t36_237\" style=\"top: 29113px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B9 S2AF6 S2 c2433ueut\" id=\"t37_237\" style=\"top: 29113px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37BA S2AF6 S2 c24342js7\" id=\"t38_237\" style=\"top: 29113px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37BB S2AF6 S2 c2435dee8\" id=\"t39_237\" style=\"top: 29145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2023, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S37BC S2AF4 S2 c2436ogi5\" id=\"t3a_237\" style=\"top: 29172px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37BD S2AF4 S2 c2437iuxu\" id=\"t3b_237\" style=\"top: 29186px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.23 </span><span class=\"S37BE S2AF4 S2 c243875kd\" id=\"t3c_237\" style=\"top: 29172px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S37BF S2AF4 S2 c2439wfv2\" id=\"t3d_237\" style=\"top: 29186px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S37C0 S2AF4 S2 c24406s29\" id=\"t3e_237\" style=\"top: 29172px; left: 483px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S37C1 S2AF4 S2 c2441wz93\" id=\"t3f_237\" style=\"top: 29186px; left: 501px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S37C2 S2AF4 S2 c2442ifm6\" id=\"t3g_237\" style=\"top: 29186px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S37C3 S2AF4 S2 c24431j11\" id=\"t3h_237\" style=\"top: 29172px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S37C4 S2AF4 S2 c2444u6on\" id=\"t3i_237\" style=\"top: 29186px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S37C5 S2AF4 S2 c2445jxxo\" id=\"t3j_237\" style=\"top: 29172px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37C6 S2AF4 S2 c2446b7we\" id=\"t3k_237\" style=\"top: 29186px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S37C7 S2EAB S2 c24479zd8\" id=\"t3l_237\" style=\"top: 29201px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S37C8 S2AF6 S2 c2448kx1m\" id=\"t3m_237\" style=\"top: 29223px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37C9 S2AF6 S2 c24498n6v\" id=\"t3n_237\" style=\"top: 29223px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S37CA S2AF6 S2 c2450twhx\" id=\"t3o_237\" style=\"top: 29223px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37CB S2AF6 S2 c24515l8n\" id=\"t3p_237\" style=\"top: 29223px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37CC S2AF6 S2 c2452ocek\" id=\"t3q_237\" style=\"top: 29223px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S37CD S2AF6 S2 c245340c0\" id=\"t3r_237\" style=\"top: 29223px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(256) </span><span class=\"S37CE S2AF6 S2 c2454rw12\" id=\"t3s_237\" style=\"top: 29223px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S37CF S2AF6 S2 c24550vlh\" id=\"t3t_237\" style=\"top: 29237px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37D0 S2AF6 S2 c2456leo4\" id=\"t3u_237\" style=\"top: 29237px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S37D1 S2AF6 S2 c2457mhb3\" id=\"t3v_237\" style=\"top: 29237px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D2 S2AF6 S2 c2458kv63\" id=\"t3w_237\" style=\"top: 29237px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37D3 S2AF6 S2 c2459pfz7\" id=\"t3x_237\" style=\"top: 29237px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D4 S2AF6 S2 c2460xds3\" id=\"t3y_237\" style=\"top: 29237px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D5 S2AF6 S2 c24615m8g\" id=\"t3z_237\" style=\"top: 29237px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37D6 S2AF6 S2 c24628jxz\" id=\"t40_237\" style=\"top: 29251px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S37D7 S2AF6 S2 c24632wfd\" id=\"t41_237\" style=\"top: 29251px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S37D8 S2AF6 S2 c2464hh14\" id=\"t42_237\" style=\"top: 29251px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37D9 S2AF6 S2 c2465hrqw\" id=\"t43_237\" style=\"top: 29251px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DA S2AF6 S2 c2466kz0q\" id=\"t44_237\" style=\"top: 29251px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(801) </span><span class=\"S37DB S2AF6 S2 c2467f5sb\" id=\"t45_237\" style=\"top: 29251px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DC S2AF6 S2 c2468xayl\" id=\"t46_237\" style=\"top: 29251px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S37DD S2AF6 S2 c2469j77j\" id=\"t47_237\" style=\"top: 29266px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S37DE S2AF6 S2 c247081ti\" id=\"t48_237\" style=\"top: 29266px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37DF S2AF6 S2 c24713tv4\" id=\"t49_237\" style=\"top: 29266px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E0 S2AF6 S2 c2472kvbh\" id=\"t4a_237\" style=\"top: 29266px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E1 S2AF6 S2 c2473hjlm\" id=\"t4b_237\" style=\"top: 29266px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E2 S2AF6 S2 c2474di00\" id=\"t4c_237\" style=\"top: 29266px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S37E3 S2AF6 S2 c2475fhaq\" id=\"t4d_237\" style=\"top: 29266px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S37E4 S2AF6 S2 c2476pp03\" id=\"t4e_237\" style=\"top: 29284px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37E5 S2AF6 S2 c2477jm3w\" id=\"t4f_237\" style=\"top: 29284px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37E6 S2AF6 S2 c24780v0n\" id=\"t4g_237\" style=\"top: 29284px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37E7 S2AF6 S2 c2479pr7u\" id=\"t4h_237\" style=\"top: 29284px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E8 S2AF6 S2 c2480g0sk\" id=\"t4i_237\" style=\"top: 29284px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.642) </span><span class=\"S37E9 S2AF6 S2 c24814su8\" id=\"t4j_237\" style=\"top: 29284px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S37EA S2EAB S2 c2482jh54\" id=\"t4k_237\" style=\"top: 29311px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37EB S2AF6 S2 c2483glfm\" id=\"t4l_237\" style=\"top: 29333px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37EC S2AF6 S2 c24845ubn\" id=\"t4m_237\" style=\"top: 29333px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37ED S2AF6 S2 c2485qqz8\" id=\"t4n_237\" style=\"top: 29333px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62 </span><span class=\"S37EE S2AF6 S2 c2486wuym\" id=\"t4o_237\" style=\"top: 29333px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37EF S2AF6 S2 c2487e3ka\" id=\"t4p_237\" style=\"top: 29333px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F0 S2AF6 S2 c2488gvry\" id=\"t4q_237\" style=\"top: 29333px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37F1 S2AF6 S2 c24893c2y\" id=\"t4r_237\" style=\"top: 29333px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S37F2 S2AF6 S2 c2490mqgm\" id=\"t4s_237\" style=\"top: 29347px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37F3 S2AF6 S2 c24918koh\" id=\"t4t_237\" style=\"top: 29347px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37F4 S2AF6 S2 c2492fh99\" id=\"t4u_237\" style=\"top: 29347px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S37F5 S2AF6 S2 c249398tt\" id=\"t4v_237\" style=\"top: 29347px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37F6 S2AF6 S2 c2494fef8\" id=\"t4w_237\" style=\"top: 29347px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F7 S2AF6 S2 c2495hs00\" id=\"t4x_237\" style=\"top: 29347px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F8 S2AF6 S2 c2496cuwq\" id=\"t4y_237\" style=\"top: 29347px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37F9 S2AF6 S2 c249734tu\" id=\"t4z_237\" style=\"top: 29365px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37FA S2AF6 S2 c2498qgbo\" id=\"t50_237\" style=\"top: 29365px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81 </span><span class=\"S37FB S2AF6 S2 c2499iken\" id=\"t51_237\" style=\"top: 29365px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37FC S2AF6 S2 c2500bzwv\" id=\"t52_237\" style=\"top: 29365px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37FD S2AF6 S2 c2501n6ah\" id=\"t53_237\" style=\"top: 29365px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37FE S2AF6 S2 c2502a052\" id=\"t54_237\" style=\"top: 29365px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S37FF S2AF6 S2 c2503crg8\" id=\"t55_237\" style=\"top: 29397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022, o Grupo efetuou o abate dos ativos intang\u00edveis para os quais j\u00e1 n\u00e3o era esperado nenhum benef\u00edcio econ\u00f3mico futuro. Estes </span><span class=\"S3800 S2AF6 S2 c2504ma3j\" id=\"t56_237\" style=\"top: 29412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos abatidos, apesar de terem um valor bruto significativo, j\u00e1 se encontravam totalmente amortizados. </span><span class=\"S351D S2AF6 S2 c2505asjn\" id=\"t57_237\" style=\"top: 29439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A coluna de varia\u00e7\u00e3o de per\u00edmetro reflete, em 2023, o efeito da aliena\u00e7\u00e3o da subsidi\u00e1ria Novabase Neotalent, S.A. (ver nota 38). </span><span class=\"S3801 S2AF6 S2 c25068n2b\" id=\"t58_237\" style=\"top: 29467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das dota\u00e7\u00f5es de amortiza\u00e7\u00f5es reconhecido em resultados e inclu\u00eddo em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' \u00e9 de 19m\u20ac (2022: 114m\u20ac), </span><span class=\"S3802 S2AF6 S2 c2507wwvm\" id=\"t59_237\" style=\"top: 29482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 62m\u20ac (2022: 71m\u20ac). </span><span class=\"S3803 S2AF6 S2 c2508v23a\" id=\"t5a_237\" style=\"top: 29510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na rubrica de 'Intang\u00edveis desenvolvidos internamente' e 'Intang\u00edveis em curso' encontram-se relevados os custos incorridos no \u00e2mbito de </span><span class=\"S3804 S2AF6 S2 c25097li0\" id=\"t5b_237\" style=\"top: 29525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de desenvolvimento de programas inform\u00e1ticos. </span><span class=\"S3805 S2AF6 S2 c2510n79g\" id=\"t5c_237\" style=\"top: 29553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor do disp\u00eandio de pesquisa e desenvolvimento reconhecido como um gasto associado aos principais projetos ascendeu a cerca de </span><span class=\"S3806 S2AF6 S2 c2511l9wx\" id=\"t5d_237\" style=\"top: 29568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5M\u20ac (2022: 3,1M\u20ac), e respeita essencialmente a horas-homem com colaboradores alocados a projetos registadas em 'Gastos com o </span><span class=\"S3807 S2AF6 S2 c2512vatb\" id=\"t5e_237\" style=\"top: 29583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pessoal'. </span><span class=\"S3808 S2AF6 S2 c2513ctdc\" id=\"t5f_237\" style=\"top: 29611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento no </span><span class=\"S3809 S2AF4 S2 c25143ilo\" id=\"t5g_237\" style=\"top: 29611px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">goodwill bruto </span><span class=\"S380A S2AF6 S2 c2515puo3\" id=\"t5h_237\" style=\"top: 29611px; left: 270px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S380B S2AF4 S2 c2516qaqx\" id=\"t5i_237\" style=\"top: 29640px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S380C S2AF4 S2 c2517m25e\" id=\"t5j_237\" style=\"top: 29640px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S380D S2AF4 S2 c2518oymk\" id=\"t5k_237\" style=\"top: 29674px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S380E S2AF6 S2 c2519yr42\" id=\"t5l_237\" style=\"top: 29674px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S380F S2AF6 S2 c2520iung\" id=\"t5m_237\" style=\"top: 29674px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3810 S2AF6 S2 c25213188\" id=\"t5n_237\" style=\"top: 29691px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S3811 S2AF6 S2 c25229qu3\" id=\"t5o_237\" style=\"top: 29691px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S3812 S2AF6 S2 c2523r93m\" id=\"t5p_237\" style=\"top: 29691px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3813 S2AF4 S2 c2524ezuh\" id=\"t5q_237\" style=\"top: 29709px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3814 S2AF6 S2 c2525dx0m\" id=\"t5r_237\" style=\"top: 29709px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3815 S2AF6 S2 c25268xxz\" id=\"t5s_237\" style=\"top: 29709px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3816 S2AF6 S2 c2529tnwq\" id=\"t3_238\" style=\"top: 30018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento na </span><span class=\"S3817 S2AF4 S2 c2530czgw\" id=\"t4_238\" style=\"top: 30018px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade do goodwill </span><span class=\"S3818 S2AF6 S2 c25319el1\" id=\"t5_238\" style=\"top: 30018px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S3819 S2AF4 S2 c2532mwal\" id=\"t6_238\" style=\"top: 30048px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c25339hi1\" id=\"t7_238\" style=\"top: 30048px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S381B S2AF4 S2 c2534z3nv\" id=\"t8_238\" style=\"top: 30081px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S381C S2AF6 S2 c2535dha6\" id=\"t9_238\" style=\"top: 30081px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381D S2AF6 S2 c2536xiq5\" id=\"ta_238\" style=\"top: 30081px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381E S2AF6 S2 c2537vrvf\" id=\"tb_238\" style=\"top: 30098px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S381F S2AF6 S2 c2538qry8\" id=\"tc_238\" style=\"top: 30098px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3820 S2AF6 S2 c253992wv\" id=\"td_238\" style=\"top: 30098px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3821 S2AF4 S2 c2540qt28\" id=\"te_238\" style=\"top: 30117px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3822 S2AF6 S2 c2541iljy\" id=\"tf_238\" style=\"top: 30117px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3823 S2AF6 S2 c2542eb8w\" id=\"tg_238\" style=\"top: 30117px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3824 S2AF6 S2 c2543hpuf\" id=\"th_238\" style=\"top: 30148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No final de 2023, com a aliena\u00e7\u00e3o do Neg\u00f3cio Neotalent, procedeu-se ao abate do goodwill associado a esta UGC (ver nota 38). </span><span class=\"S3825 S2AF4 S2 c2544fpyt\" id=\"ti_238\" style=\"top: 30182px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Testes de imparidade ao goodwill </span><span class=\"S3826 S2AF6 S2 c2545mbbj\" id=\"tj_238\" style=\"top: 30209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill \u00e9 alocado \u00e0s Unidades Geradoras de Caixa (UGC), identificadas de acordo com a forma como a Novabase monitoriza as </span><span class=\"S3827 S2AF6 S2 c2546g6e3\" id=\"tk_238\" style=\"top: 30225px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es e toma as suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, conforme segue: </span><span class=\"S3828 S2AF4 S2 c25470gjo\" id=\"tl_238\" style=\"top: 30254px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3829 S2AF4 S2 c2548y5de\" id=\"tm_238\" style=\"top: 30254px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S382A S2AF6 S2 c2549nb6b\" id=\"tn_238\" style=\"top: 30285px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S382B S2AF6 S2 c2550vshx\" id=\"to_238\" style=\"top: 30285px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382C S2AF6 S2 c2551gtkz\" id=\"tp_238\" style=\"top: 30285px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382D S2AF6 S2 c2552ejfo\" id=\"tq_238\" style=\"top: 30299px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent (Value Portfolio) </span><span class=\"S382E S2AF6 S2 c2553k6tn\" id=\"tr_238\" style=\"top: 30299px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S382F S2AF6 S2 c2554h6wx\" id=\"ts_238\" style=\"top: 30299px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386 </span><span class=\"S3830 S2AF6 S2 c2555reso\" id=\"tt_238\" style=\"top: 30317px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3831 S2AF6 S2 c2556zagi\" id=\"tu_238\" style=\"top: 30317px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3832 S2AF6 S2 c25570fbl\" id=\"tv_238\" style=\"top: 30349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os testes de imparidade ao goodwill foram efetuados com base no m\u00e9todo dos fluxos de caixa descontados, considerando um plano de </span><span class=\"S3833 S2AF6 S2 c255843wr\" id=\"tw_238\" style=\"top: 30364px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios de 5 anos estimado pela Gest\u00e3o, com os seguintes pressupostos: </span><span class=\"S3834 S2AF4 S2 c25594pmg\" id=\"tx_238\" style=\"top: 30393px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3835 S2AF4 S2 c25600yvx\" id=\"ty_238\" style=\"top: 30411px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3836 S2AF4 S2 c2561wz72\" id=\"tz_238\" style=\"top: 30411px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3837 S2AF6 S2 c2562phl6\" id=\"t10_238\" style=\"top: 30442px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S3838 S2AF6 S2 c25637lan\" id=\"t11_238\" style=\"top: 30442px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,6% </span><span class=\"S3839 S2AF6 S2 c2564hyzn\" id=\"t12_238\" style=\"top: 30442px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,8% </span><span class=\"S383A S2AF6 S2 c25655kt1\" id=\"t13_238\" style=\"top: 30456px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S383B S2AF6 S2 c25661k66\" id=\"t14_238\" style=\"top: 30456px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383C S2AF6 S2 c2567kd5i\" id=\"t15_238\" style=\"top: 30456px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383D S2AF6 S2 c2568735g\" id=\"t16_238\" style=\"top: 30470px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S383E S2AF6 S2 c2569dv9i\" id=\"t17_238\" style=\"top: 30470px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,3% </span><span class=\"S383F S2AF6 S2 c25703c6h\" id=\"t18_238\" style=\"top: 30470px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,0% </span><span class=\"S3840 S2AF6 S2 c2571k4c7\" id=\"t19_238\" style=\"top: 30512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determinou cada um dos principais pressupostos acima conforme segue: </span><span class=\"S3841 S2AF6 S2 c2572cs2z\" id=\"t1a_238\" style=\"top: 30527px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de atualiza\u00e7\u00e3o (depois de imposto) - Com base no custo m\u00e9dio ponderado do capital (</span><span class=\"S3842 S2EAB S2 c2573x72m\" id=\"t1b_238\" style=\"top: 30527px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Averaged Cost of Capital</span><span class=\"S3843 S2AF6 S2 c2574rt6q\" id=\"t1c_238\" style=\"top: 30527px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, \u201cWACC\u201d) </span><span class=\"S3844 S2AF6 S2 c2575vhzd\" id=\"t1d_238\" style=\"top: 30543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e considerando uma taxa de imposto de 22,5%, reflete a melhor estimativa dos riscos espec\u00edficos relativos \u00e0 ind\u00fastria em que opera. </span><span class=\"S3845 S2AF6 S2 c2576cqsd\" id=\"t1e_238\" style=\"top: 30558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento na perpetuidade - \u00c9 a taxa de crescimento m\u00e9dia utilizada para extrapolar os fluxos de caixa para al\u00e9m do plano </span><span class=\"S3846 S2AF6 S2 c2577peb1\" id=\"t1f_238\" style=\"top: 30573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios, sendo consistente com as previs\u00f5es inclu\u00eddas em relat\u00f3rios do sector. </span><span class=\"S3847 S2AF6 S2 c2578155k\" id=\"t1g_238\" style=\"top: 30588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios - Taxa m\u00e9dia de crescimento anual durante o per\u00edodo de previs\u00e3o de cinco </span><span class=\"S3848 S2AF6 S2 c257910by\" id=\"t1h_238\" style=\"top: 30604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos, com base no desempenho passado e nas expectativas da Gest\u00e3o em rela\u00e7\u00e3o ao desenvolvimento do mercado. </span><span class=\"S3849 S2AF6 S2 c2580y4mg\" id=\"t1i_238\" style=\"top: 30631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da aplica\u00e7\u00e3o do m\u00e9todo acima descrito, obt\u00e9m-se um valor recuper\u00e1vel (determinado pelo valor de uso) dos ativos superior </span><span class=\"S384A S2AF6 S2 c2581xugs\" id=\"t1j_238\" style=\"top: 30647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao valor dos ativos contabil\u00edsticos, concluindo-se assim n\u00e3o existir imparidade dos ativos do Grupo alocados \u00e0 Unidade Geradora de Caixa. </span><span class=\"S384B S2AF6 S2 c2582wfvq\" id=\"t1k_238\" style=\"top: 30662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC n\u00e3o tornaria o Equity Value da UGC Next-Gen, em nenhum dos casos, inferior ao </span><span class=\"S384C S2AF6 S2 c2583hgbp\" id=\"t1l_238\" style=\"top: 30677px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor contabil\u00edstico dos ativos. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14251": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2FA6 S2AF4 S2 c326tuqg\" id=\"ty_219\" style=\"top: 5748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Goodwill </span><span class=\"S2FA7 S2AF6 S2 c3278fky\" id=\"tz_219\" style=\"top: 5765px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill representa o excesso do custo de aquisi\u00e7\u00e3o sobre o justo valor da quota-parte do Grupo nos ativos l\u00edquidos identificados da </span><span class=\"S2FA8 S2AF6 S2 c328p58b\" id=\"t10_219\" style=\"top: 5780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1ria na data de aquisi\u00e7\u00e3o. O goodwill apurado nas aquisi\u00e7\u00f5es de subsidi\u00e1rias \u00e9 inclu\u00eddo na rubrica de 'Ativos intang\u00edveis'. </span><span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span><span class=\"S3373 S2AF4 S2 c2321bcsm\" id=\"t3_237\" style=\"top: 28718px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8. </span><span class=\"S374A S2AF4 S2 c2322xyfv\" id=\"t4_237\" style=\"top: 28718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S374B S2AF4 S2 c2323pdcm\" id=\"t5_237\" style=\"top: 28749px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S374C S2AF4 S2 c2324nt1t\" id=\"t6_237\" style=\"top: 28749px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S374D S2AF4 S2 c2325aq9p\" id=\"t7_237\" style=\"top: 28778px; left: 338px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S374E S2AF4 S2 c2326nf6k\" id=\"t8_237\" style=\"top: 28764px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S374F S2AF4 S2 c23276qgz\" id=\"t9_237\" style=\"top: 28778px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3750 S2AF4 S2 c2328plxf\" id=\"ta_237\" style=\"top: 28778px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3751 S2AF4 S2 c2329p1ya\" id=\"tb_237\" style=\"top: 28778px; left: 600px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S3752 S2AF4 S2 c2330f67k\" id=\"tc_237\" style=\"top: 28764px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S3753 S2AF4 S2 c2331lex8\" id=\"td_237\" style=\"top: 28778px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3754 S2AF4 S2 c23322nie\" id=\"te_237\" style=\"top: 28778px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3755 S2AF6 S2 c233370c1\" id=\"tf_237\" style=\"top: 28800px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3756 S2AF6 S2 c23348u6y\" id=\"tg_237\" style=\"top: 28800px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S3757 S2AF6 S2 c2335rylq\" id=\"th_237\" style=\"top: 28800px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S3758 S2AF6 S2 c2336ax3w\" id=\"ti_237\" style=\"top: 28800px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S3759 S2AF6 S2 c2337s1sx\" id=\"tj_237\" style=\"top: 28800px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S375A S2AF6 S2 c23386bu7\" id=\"tk_237\" style=\"top: 28800px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S375B S2AF6 S2 c2339t6ea\" id=\"tl_237\" style=\"top: 28800px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">184 </span><span class=\"S375C S2AF6 S2 c2340m0ss\" id=\"tm_237\" style=\"top: 28815px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S375D S2AF6 S2 c2341z6de\" id=\"tn_237\" style=\"top: 28815px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375E S2AF6 S2 c2342bj9c\" id=\"to_237\" style=\"top: 28815px; left: 459px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375F S2AF6 S2 c2343dqr1\" id=\"tp_237\" style=\"top: 28815px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3760 S2AF6 S2 c23447092\" id=\"tq_237\" style=\"top: 28815px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3761 S2AF6 S2 c2345ja51\" id=\"tr_237\" style=\"top: 28815px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S3762 S2AF6 S2 c23466eum\" id=\"ts_237\" style=\"top: 28815px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3763 S2AF6 S2 c2347pf06\" id=\"tt_237\" style=\"top: 28829px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3764 S2AF6 S2 c234819g3\" id=\"tu_237\" style=\"top: 28829px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3765 S2AF6 S2 c2349j53g\" id=\"tv_237\" style=\"top: 28829px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3766 S2AF6 S2 c2350mkhl\" id=\"tw_237\" style=\"top: 28829px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3767 S2AF6 S2 c2351tg6s\" id=\"tx_237\" style=\"top: 28829px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3768 S2AF6 S2 c23526e38\" id=\"ty_237\" style=\"top: 28829px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3769 S2AF6 S2 c23533deg\" id=\"tz_237\" style=\"top: 28829px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S376A S2AF6 S2 c23543rls\" id=\"t10_237\" style=\"top: 28843px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S376B S2AF6 S2 c2355sx15\" id=\"t11_237\" style=\"top: 28843px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376C S2AF6 S2 c2356ywwl\" id=\"t12_237\" style=\"top: 28843px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S376D S2AF6 S2 c2357vmxp\" id=\"t13_237\" style=\"top: 28843px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376E S2AF6 S2 c23583evt\" id=\"t14_237\" style=\"top: 28843px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S376F S2AF6 S2 c235923af\" id=\"t15_237\" style=\"top: 28843px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3770 S2AF6 S2 c23600fqx\" id=\"t16_237\" style=\"top: 28843px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3771 S2AF6 S2 c2361r09b\" id=\"t17_237\" style=\"top: 28861px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S3772 S2AF6 S2 c2362w78v\" id=\"t18_237\" style=\"top: 28861px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S3773 S2AF6 S2 c2363rbh7\" id=\"t19_237\" style=\"top: 28861px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.264 </span><span class=\"S3774 S2AF6 S2 c23641ndm\" id=\"t1a_237\" style=\"top: 28861px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S3775 S2AF6 S2 c236532qe\" id=\"t1b_237\" style=\"top: 28861px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S3776 S2AF6 S2 c2366wvup\" id=\"t1c_237\" style=\"top: 28861px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.935 </span><span class=\"S3777 S2AF6 S2 c2367q593\" id=\"t1d_237\" style=\"top: 28893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2022, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3778 S2AF4 S2 c23680yux\" id=\"t1e_237\" style=\"top: 28920px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3779 S2AF4 S2 c2369l8b0\" id=\"t1f_237\" style=\"top: 28935px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.22 </span><span class=\"S377A S2AF4 S2 c2370ayri\" id=\"t1g_237\" style=\"top: 28920px; left: 397px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S377B S2AF4 S2 c23718oeh\" id=\"t1h_237\" style=\"top: 28935px; left: 406px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S377C S2AF4 S2 c2372157v\" id=\"t1i_237\" style=\"top: 28920px; left: 485px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S377D S2AF4 S2 c2373r41v\" id=\"t1j_237\" style=\"top: 28935px; left: 502px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S377E S2AF4 S2 c23749vts\" id=\"t1k_237\" style=\"top: 28935px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S377F S2AF4 S2 c2375lrpx\" id=\"t1l_237\" style=\"top: 28920px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S3780 S2AF4 S2 c23768gag\" id=\"t1m_237\" style=\"top: 28935px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S3781 S2AF4 S2 c2377k3e0\" id=\"t1n_237\" style=\"top: 28920px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3782 S2AF4 S2 c2378hw3x\" id=\"t1o_237\" style=\"top: 28935px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3783 S2EAB S2 c237967qf\" id=\"t1p_237\" style=\"top: 28949px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S3784 S2AF6 S2 c2380klx7\" id=\"t1q_237\" style=\"top: 28971px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3785 S2AF6 S2 c238170oz\" id=\"t1r_237\" style=\"top: 28971px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.568 </span><span class=\"S3786 S2AF6 S2 c2382bfpf\" id=\"t1s_237\" style=\"top: 28971px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3787 S2AF6 S2 c2383f119\" id=\"t1t_237\" style=\"top: 28971px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S3788 S2AF6 S2 c2384v2uo\" id=\"t1u_237\" style=\"top: 28971px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">256 </span><span class=\"S3789 S2AF6 S2 c2385245r\" id=\"t1v_237\" style=\"top: 28971px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378A S2AF6 S2 c23861q6t\" id=\"t1w_237\" style=\"top: 28971px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S378B S2AF6 S2 c2387630r\" id=\"t1x_237\" style=\"top: 28985px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S378C S2AF6 S2 c2388mery\" id=\"t1y_237\" style=\"top: 28985px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.884 </span><span class=\"S378D S2AF6 S2 c23898kbc\" id=\"t1z_237\" style=\"top: 28985px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378E S2AF6 S2 c2390h7y2\" id=\"t20_237\" style=\"top: 28985px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S378F S2AF6 S2 c239167u7\" id=\"t21_237\" style=\"top: 28985px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3790 S2AF6 S2 c2392gav5\" id=\"t22_237\" style=\"top: 28985px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3791 S2AF6 S2 c239384by\" id=\"t23_237\" style=\"top: 28985px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3792 S2AF6 S2 c2394hb3b\" id=\"t24_237\" style=\"top: 28999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3793 S2AF6 S2 c2395h4c6\" id=\"t25_237\" style=\"top: 28999px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">240 </span><span class=\"S3794 S2AF6 S2 c2396kj56\" id=\"t26_237\" style=\"top: 28999px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S3795 S2AF6 S2 c2397r2ip\" id=\"t27_237\" style=\"top: 28999px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3796 S2AF6 S2 c2398skf7\" id=\"t28_237\" style=\"top: 28999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(303) </span><span class=\"S3797 S2AF6 S2 c23999x2u\" id=\"t29_237\" style=\"top: 28999px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3798 S2AF6 S2 c2400f0z9\" id=\"t2a_237\" style=\"top: 28999px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3799 S2AF6 S2 c2401g5z0\" id=\"t2b_237\" style=\"top: 29014px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S379A S2AF6 S2 c2402019d\" id=\"t2c_237\" style=\"top: 29014px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S379B S2AF6 S2 c24035yau\" id=\"t2d_237\" style=\"top: 29014px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379C S2AF6 S2 c2404oz01\" id=\"t2e_237\" style=\"top: 29014px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379D S2AF6 S2 c2405oueu\" id=\"t2f_237\" style=\"top: 29014px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379E S2AF6 S2 c2406egyq\" id=\"t2g_237\" style=\"top: 29014px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379F S2AF6 S2 c2407d3vq\" id=\"t2h_237\" style=\"top: 29014px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37A0 S2AF6 S2 c2408fk4y\" id=\"t2i_237\" style=\"top: 29032px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.193 </span><span class=\"S37A1 S2AF6 S2 c24091602\" id=\"t2j_237\" style=\"top: 29032px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S37A2 S2AF6 S2 c24100ki3\" id=\"t2k_237\" style=\"top: 29032px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37A3 S2AF6 S2 c2411oi6t\" id=\"t2l_237\" style=\"top: 29032px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(47) </span><span class=\"S37A4 S2AF6 S2 c2412983u\" id=\"t2m_237\" style=\"top: 29032px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37A5 S2AF6 S2 c2413isjd\" id=\"t2n_237\" style=\"top: 29032px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37A6 S2EAB S2 c2414eqvy\" id=\"t2o_237\" style=\"top: 29059px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37A7 S2AF6 S2 c2415a8zl\" id=\"t2p_237\" style=\"top: 29081px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37A8 S2AF6 S2 c24162orp\" id=\"t2q_237\" style=\"top: 29081px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.476 </span><span class=\"S37A9 S2AF6 S2 c2417pozk\" id=\"t2r_237\" style=\"top: 29081px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">164 </span><span class=\"S37AA S2AF6 S2 c2418c7py\" id=\"t2s_237\" style=\"top: 29081px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S37AB S2AF6 S2 c2419szf8\" id=\"t2t_237\" style=\"top: 29081px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AC S2AF6 S2 c2420jkd7\" id=\"t2u_237\" style=\"top: 29081px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AD S2AF6 S2 c242151xq\" id=\"t2v_237\" style=\"top: 29081px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37AE S2AF6 S2 c2422yis3\" id=\"t2w_237\" style=\"top: 29095px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37AF S2AF6 S2 c2423d4pa\" id=\"t2x_237\" style=\"top: 29095px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.844 </span><span class=\"S37B0 S2AF6 S2 c2424hgy7\" id=\"t2y_237\" style=\"top: 29095px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S37B1 S2AF6 S2 c2425zw2p\" id=\"t2z_237\" style=\"top: 29095px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S37B2 S2AF6 S2 c2426isun\" id=\"t30_237\" style=\"top: 29095px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B3 S2AF6 S2 c242737ml\" id=\"t31_237\" style=\"top: 29095px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B4 S2AF6 S2 c2428odf6\" id=\"t32_237\" style=\"top: 29095px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37B5 S2AF6 S2 c2429mu7m\" id=\"t33_237\" style=\"top: 29113px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.320 </span><span class=\"S37B6 S2AF6 S2 c2430j9rc\" id=\"t34_237\" style=\"top: 29113px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">185 </span><span class=\"S37B7 S2AF6 S2 c2431ta0v\" id=\"t35_237\" style=\"top: 29113px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37B8 S2AF6 S2 c2432lg0x\" id=\"t36_237\" style=\"top: 29113px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B9 S2AF6 S2 c2433ueut\" id=\"t37_237\" style=\"top: 29113px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37BA S2AF6 S2 c24342js7\" id=\"t38_237\" style=\"top: 29113px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37BB S2AF6 S2 c2435dee8\" id=\"t39_237\" style=\"top: 29145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2023, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S37BC S2AF4 S2 c2436ogi5\" id=\"t3a_237\" style=\"top: 29172px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37BD S2AF4 S2 c2437iuxu\" id=\"t3b_237\" style=\"top: 29186px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.23 </span><span class=\"S37BE S2AF4 S2 c243875kd\" id=\"t3c_237\" style=\"top: 29172px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S37BF S2AF4 S2 c2439wfv2\" id=\"t3d_237\" style=\"top: 29186px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S37C0 S2AF4 S2 c24406s29\" id=\"t3e_237\" style=\"top: 29172px; left: 483px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S37C1 S2AF4 S2 c2441wz93\" id=\"t3f_237\" style=\"top: 29186px; left: 501px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S37C2 S2AF4 S2 c2442ifm6\" id=\"t3g_237\" style=\"top: 29186px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S37C3 S2AF4 S2 c24431j11\" id=\"t3h_237\" style=\"top: 29172px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S37C4 S2AF4 S2 c2444u6on\" id=\"t3i_237\" style=\"top: 29186px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S37C5 S2AF4 S2 c2445jxxo\" id=\"t3j_237\" style=\"top: 29172px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37C6 S2AF4 S2 c2446b7we\" id=\"t3k_237\" style=\"top: 29186px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S37C7 S2EAB S2 c24479zd8\" id=\"t3l_237\" style=\"top: 29201px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S37C8 S2AF6 S2 c2448kx1m\" id=\"t3m_237\" style=\"top: 29223px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37C9 S2AF6 S2 c24498n6v\" id=\"t3n_237\" style=\"top: 29223px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S37CA S2AF6 S2 c2450twhx\" id=\"t3o_237\" style=\"top: 29223px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37CB S2AF6 S2 c24515l8n\" id=\"t3p_237\" style=\"top: 29223px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37CC S2AF6 S2 c2452ocek\" id=\"t3q_237\" style=\"top: 29223px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S37CD S2AF6 S2 c245340c0\" id=\"t3r_237\" style=\"top: 29223px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(256) </span><span class=\"S37CE S2AF6 S2 c2454rw12\" id=\"t3s_237\" style=\"top: 29223px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S37CF S2AF6 S2 c24550vlh\" id=\"t3t_237\" style=\"top: 29237px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37D0 S2AF6 S2 c2456leo4\" id=\"t3u_237\" style=\"top: 29237px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S37D1 S2AF6 S2 c2457mhb3\" id=\"t3v_237\" style=\"top: 29237px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D2 S2AF6 S2 c2458kv63\" id=\"t3w_237\" style=\"top: 29237px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37D3 S2AF6 S2 c2459pfz7\" id=\"t3x_237\" style=\"top: 29237px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D4 S2AF6 S2 c2460xds3\" id=\"t3y_237\" style=\"top: 29237px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D5 S2AF6 S2 c24615m8g\" id=\"t3z_237\" style=\"top: 29237px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37D6 S2AF6 S2 c24628jxz\" id=\"t40_237\" style=\"top: 29251px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S37D7 S2AF6 S2 c24632wfd\" id=\"t41_237\" style=\"top: 29251px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S37D8 S2AF6 S2 c2464hh14\" id=\"t42_237\" style=\"top: 29251px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37D9 S2AF6 S2 c2465hrqw\" id=\"t43_237\" style=\"top: 29251px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DA S2AF6 S2 c2466kz0q\" id=\"t44_237\" style=\"top: 29251px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(801) </span><span class=\"S37DB S2AF6 S2 c2467f5sb\" id=\"t45_237\" style=\"top: 29251px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DC S2AF6 S2 c2468xayl\" id=\"t46_237\" style=\"top: 29251px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S37DD S2AF6 S2 c2469j77j\" id=\"t47_237\" style=\"top: 29266px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S37DE S2AF6 S2 c247081ti\" id=\"t48_237\" style=\"top: 29266px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37DF S2AF6 S2 c24713tv4\" id=\"t49_237\" style=\"top: 29266px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E0 S2AF6 S2 c2472kvbh\" id=\"t4a_237\" style=\"top: 29266px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E1 S2AF6 S2 c2473hjlm\" id=\"t4b_237\" style=\"top: 29266px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E2 S2AF6 S2 c2474di00\" id=\"t4c_237\" style=\"top: 29266px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S37E3 S2AF6 S2 c2475fhaq\" id=\"t4d_237\" style=\"top: 29266px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S37E4 S2AF6 S2 c2476pp03\" id=\"t4e_237\" style=\"top: 29284px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37E5 S2AF6 S2 c2477jm3w\" id=\"t4f_237\" style=\"top: 29284px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37E6 S2AF6 S2 c24780v0n\" id=\"t4g_237\" style=\"top: 29284px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37E7 S2AF6 S2 c2479pr7u\" id=\"t4h_237\" style=\"top: 29284px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E8 S2AF6 S2 c2480g0sk\" id=\"t4i_237\" style=\"top: 29284px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.642) </span><span class=\"S37E9 S2AF6 S2 c24814su8\" id=\"t4j_237\" style=\"top: 29284px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S37EA S2EAB S2 c2482jh54\" id=\"t4k_237\" style=\"top: 29311px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37EB S2AF6 S2 c2483glfm\" id=\"t4l_237\" style=\"top: 29333px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37EC S2AF6 S2 c24845ubn\" id=\"t4m_237\" style=\"top: 29333px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37ED S2AF6 S2 c2485qqz8\" id=\"t4n_237\" style=\"top: 29333px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62 </span><span class=\"S37EE S2AF6 S2 c2486wuym\" id=\"t4o_237\" style=\"top: 29333px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37EF S2AF6 S2 c2487e3ka\" id=\"t4p_237\" style=\"top: 29333px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F0 S2AF6 S2 c2488gvry\" id=\"t4q_237\" style=\"top: 29333px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37F1 S2AF6 S2 c24893c2y\" id=\"t4r_237\" style=\"top: 29333px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S37F2 S2AF6 S2 c2490mqgm\" id=\"t4s_237\" style=\"top: 29347px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37F3 S2AF6 S2 c24918koh\" id=\"t4t_237\" style=\"top: 29347px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37F4 S2AF6 S2 c2492fh99\" id=\"t4u_237\" style=\"top: 29347px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S37F5 S2AF6 S2 c249398tt\" id=\"t4v_237\" style=\"top: 29347px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37F6 S2AF6 S2 c2494fef8\" id=\"t4w_237\" style=\"top: 29347px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F7 S2AF6 S2 c2495hs00\" id=\"t4x_237\" style=\"top: 29347px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F8 S2AF6 S2 c2496cuwq\" id=\"t4y_237\" style=\"top: 29347px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37F9 S2AF6 S2 c249734tu\" id=\"t4z_237\" style=\"top: 29365px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37FA S2AF6 S2 c2498qgbo\" id=\"t50_237\" style=\"top: 29365px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81 </span><span class=\"S37FB S2AF6 S2 c2499iken\" id=\"t51_237\" style=\"top: 29365px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37FC S2AF6 S2 c2500bzwv\" id=\"t52_237\" style=\"top: 29365px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37FD S2AF6 S2 c2501n6ah\" id=\"t53_237\" style=\"top: 29365px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37FE S2AF6 S2 c2502a052\" id=\"t54_237\" style=\"top: 29365px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S37FF S2AF6 S2 c2503crg8\" id=\"t55_237\" style=\"top: 29397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022, o Grupo efetuou o abate dos ativos intang\u00edveis para os quais j\u00e1 n\u00e3o era esperado nenhum benef\u00edcio econ\u00f3mico futuro. Estes </span><span class=\"S3800 S2AF6 S2 c2504ma3j\" id=\"t56_237\" style=\"top: 29412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos abatidos, apesar de terem um valor bruto significativo, j\u00e1 se encontravam totalmente amortizados. </span><span class=\"S351D S2AF6 S2 c2505asjn\" id=\"t57_237\" style=\"top: 29439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A coluna de varia\u00e7\u00e3o de per\u00edmetro reflete, em 2023, o efeito da aliena\u00e7\u00e3o da subsidi\u00e1ria Novabase Neotalent, S.A. (ver nota 38). </span><span class=\"S3801 S2AF6 S2 c25068n2b\" id=\"t58_237\" style=\"top: 29467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das dota\u00e7\u00f5es de amortiza\u00e7\u00f5es reconhecido em resultados e inclu\u00eddo em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' \u00e9 de 19m\u20ac (2022: 114m\u20ac), </span><span class=\"S3802 S2AF6 S2 c2507wwvm\" id=\"t59_237\" style=\"top: 29482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 62m\u20ac (2022: 71m\u20ac). </span><span class=\"S3803 S2AF6 S2 c2508v23a\" id=\"t5a_237\" style=\"top: 29510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na rubrica de 'Intang\u00edveis desenvolvidos internamente' e 'Intang\u00edveis em curso' encontram-se relevados os custos incorridos no \u00e2mbito de </span><span class=\"S3804 S2AF6 S2 c25097li0\" id=\"t5b_237\" style=\"top: 29525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de desenvolvimento de programas inform\u00e1ticos. </span><span class=\"S3805 S2AF6 S2 c2510n79g\" id=\"t5c_237\" style=\"top: 29553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor do disp\u00eandio de pesquisa e desenvolvimento reconhecido como um gasto associado aos principais projetos ascendeu a cerca de </span><span class=\"S3806 S2AF6 S2 c2511l9wx\" id=\"t5d_237\" style=\"top: 29568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5M\u20ac (2022: 3,1M\u20ac), e respeita essencialmente a horas-homem com colaboradores alocados a projetos registadas em 'Gastos com o </span><span class=\"S3807 S2AF6 S2 c2512vatb\" id=\"t5e_237\" style=\"top: 29583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pessoal'. </span><span class=\"S3808 S2AF6 S2 c2513ctdc\" id=\"t5f_237\" style=\"top: 29611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento no </span><span class=\"S3809 S2AF4 S2 c25143ilo\" id=\"t5g_237\" style=\"top: 29611px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">goodwill bruto </span><span class=\"S380A S2AF6 S2 c2515puo3\" id=\"t5h_237\" style=\"top: 29611px; left: 270px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S380B S2AF4 S2 c2516qaqx\" id=\"t5i_237\" style=\"top: 29640px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S380C S2AF4 S2 c2517m25e\" id=\"t5j_237\" style=\"top: 29640px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S380D S2AF4 S2 c2518oymk\" id=\"t5k_237\" style=\"top: 29674px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S380E S2AF6 S2 c2519yr42\" id=\"t5l_237\" style=\"top: 29674px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S380F S2AF6 S2 c2520iung\" id=\"t5m_237\" style=\"top: 29674px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3810 S2AF6 S2 c25213188\" id=\"t5n_237\" style=\"top: 29691px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S3811 S2AF6 S2 c25229qu3\" id=\"t5o_237\" style=\"top: 29691px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S3812 S2AF6 S2 c2523r93m\" id=\"t5p_237\" style=\"top: 29691px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3813 S2AF4 S2 c2524ezuh\" id=\"t5q_237\" style=\"top: 29709px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3814 S2AF6 S2 c2525dx0m\" id=\"t5r_237\" style=\"top: 29709px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3815 S2AF6 S2 c25268xxz\" id=\"t5s_237\" style=\"top: 29709px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3816 S2AF6 S2 c2529tnwq\" id=\"t3_238\" style=\"top: 30018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento na </span><span class=\"S3817 S2AF4 S2 c2530czgw\" id=\"t4_238\" style=\"top: 30018px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade do goodwill </span><span class=\"S3818 S2AF6 S2 c25319el1\" id=\"t5_238\" style=\"top: 30018px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S3819 S2AF4 S2 c2532mwal\" id=\"t6_238\" style=\"top: 30048px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c25339hi1\" id=\"t7_238\" style=\"top: 30048px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S381B S2AF4 S2 c2534z3nv\" id=\"t8_238\" style=\"top: 30081px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S381C S2AF6 S2 c2535dha6\" id=\"t9_238\" style=\"top: 30081px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381D S2AF6 S2 c2536xiq5\" id=\"ta_238\" style=\"top: 30081px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381E S2AF6 S2 c2537vrvf\" id=\"tb_238\" style=\"top: 30098px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S381F S2AF6 S2 c2538qry8\" id=\"tc_238\" style=\"top: 30098px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3820 S2AF6 S2 c253992wv\" id=\"td_238\" style=\"top: 30098px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3821 S2AF4 S2 c2540qt28\" id=\"te_238\" style=\"top: 30117px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3822 S2AF6 S2 c2541iljy\" id=\"tf_238\" style=\"top: 30117px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3823 S2AF6 S2 c2542eb8w\" id=\"tg_238\" style=\"top: 30117px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3824 S2AF6 S2 c2543hpuf\" id=\"th_238\" style=\"top: 30148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No final de 2023, com a aliena\u00e7\u00e3o do Neg\u00f3cio Neotalent, procedeu-se ao abate do goodwill associado a esta UGC (ver nota 38). </span><span class=\"S3825 S2AF4 S2 c2544fpyt\" id=\"ti_238\" style=\"top: 30182px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Testes de imparidade ao goodwill </span><span class=\"S3826 S2AF6 S2 c2545mbbj\" id=\"tj_238\" style=\"top: 30209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill \u00e9 alocado \u00e0s Unidades Geradoras de Caixa (UGC), identificadas de acordo com a forma como a Novabase monitoriza as </span><span class=\"S3827 S2AF6 S2 c2546g6e3\" id=\"tk_238\" style=\"top: 30225px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es e toma as suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, conforme segue: </span><span class=\"S3828 S2AF4 S2 c25470gjo\" id=\"tl_238\" style=\"top: 30254px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3829 S2AF4 S2 c2548y5de\" id=\"tm_238\" style=\"top: 30254px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S382A S2AF6 S2 c2549nb6b\" id=\"tn_238\" style=\"top: 30285px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S382B S2AF6 S2 c2550vshx\" id=\"to_238\" style=\"top: 30285px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382C S2AF6 S2 c2551gtkz\" id=\"tp_238\" style=\"top: 30285px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382D S2AF6 S2 c2552ejfo\" id=\"tq_238\" style=\"top: 30299px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent (Value Portfolio) </span><span class=\"S382E S2AF6 S2 c2553k6tn\" id=\"tr_238\" style=\"top: 30299px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S382F S2AF6 S2 c2554h6wx\" id=\"ts_238\" style=\"top: 30299px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386 </span><span class=\"S3830 S2AF6 S2 c2555reso\" id=\"tt_238\" style=\"top: 30317px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3831 S2AF6 S2 c2556zagi\" id=\"tu_238\" style=\"top: 30317px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3832 S2AF6 S2 c25570fbl\" id=\"tv_238\" style=\"top: 30349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os testes de imparidade ao goodwill foram efetuados com base no m\u00e9todo dos fluxos de caixa descontados, considerando um plano de </span><span class=\"S3833 S2AF6 S2 c255843wr\" id=\"tw_238\" style=\"top: 30364px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios de 5 anos estimado pela Gest\u00e3o, com os seguintes pressupostos: </span><span class=\"S3834 S2AF4 S2 c25594pmg\" id=\"tx_238\" style=\"top: 30393px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3835 S2AF4 S2 c25600yvx\" id=\"ty_238\" style=\"top: 30411px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3836 S2AF4 S2 c2561wz72\" id=\"tz_238\" style=\"top: 30411px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3837 S2AF6 S2 c2562phl6\" id=\"t10_238\" style=\"top: 30442px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S3838 S2AF6 S2 c25637lan\" id=\"t11_238\" style=\"top: 30442px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,6% </span><span class=\"S3839 S2AF6 S2 c2564hyzn\" id=\"t12_238\" style=\"top: 30442px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,8% </span><span class=\"S383A S2AF6 S2 c25655kt1\" id=\"t13_238\" style=\"top: 30456px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S383B S2AF6 S2 c25661k66\" id=\"t14_238\" style=\"top: 30456px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383C S2AF6 S2 c2567kd5i\" id=\"t15_238\" style=\"top: 30456px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383D S2AF6 S2 c2568735g\" id=\"t16_238\" style=\"top: 30470px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S383E S2AF6 S2 c2569dv9i\" id=\"t17_238\" style=\"top: 30470px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,3% </span><span class=\"S383F S2AF6 S2 c25703c6h\" id=\"t18_238\" style=\"top: 30470px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,0% </span><span class=\"S3840 S2AF6 S2 c2571k4c7\" id=\"t19_238\" style=\"top: 30512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determinou cada um dos principais pressupostos acima conforme segue: </span><span class=\"S3841 S2AF6 S2 c2572cs2z\" id=\"t1a_238\" style=\"top: 30527px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de atualiza\u00e7\u00e3o (depois de imposto) - Com base no custo m\u00e9dio ponderado do capital (</span><span class=\"S3842 S2EAB S2 c2573x72m\" id=\"t1b_238\" style=\"top: 30527px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Averaged Cost of Capital</span><span class=\"S3843 S2AF6 S2 c2574rt6q\" id=\"t1c_238\" style=\"top: 30527px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, \u201cWACC\u201d) </span><span class=\"S3844 S2AF6 S2 c2575vhzd\" id=\"t1d_238\" style=\"top: 30543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e considerando uma taxa de imposto de 22,5%, reflete a melhor estimativa dos riscos espec\u00edficos relativos \u00e0 ind\u00fastria em que opera. </span><span class=\"S3845 S2AF6 S2 c2576cqsd\" id=\"t1e_238\" style=\"top: 30558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento na perpetuidade - \u00c9 a taxa de crescimento m\u00e9dia utilizada para extrapolar os fluxos de caixa para al\u00e9m do plano </span><span class=\"S3846 S2AF6 S2 c2577peb1\" id=\"t1f_238\" style=\"top: 30573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios, sendo consistente com as previs\u00f5es inclu\u00eddas em relat\u00f3rios do sector. </span><span class=\"S3847 S2AF6 S2 c2578155k\" id=\"t1g_238\" style=\"top: 30588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios - Taxa m\u00e9dia de crescimento anual durante o per\u00edodo de previs\u00e3o de cinco </span><span class=\"S3848 S2AF6 S2 c257910by\" id=\"t1h_238\" style=\"top: 30604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos, com base no desempenho passado e nas expectativas da Gest\u00e3o em rela\u00e7\u00e3o ao desenvolvimento do mercado. </span><span class=\"S3849 S2AF6 S2 c2580y4mg\" id=\"t1i_238\" style=\"top: 30631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da aplica\u00e7\u00e3o do m\u00e9todo acima descrito, obt\u00e9m-se um valor recuper\u00e1vel (determinado pelo valor de uso) dos ativos superior </span><span class=\"S384A S2AF6 S2 c2581xugs\" id=\"t1j_238\" style=\"top: 30647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao valor dos ativos contabil\u00edsticos, concluindo-se assim n\u00e3o existir imparidade dos ativos do Grupo alocados \u00e0 Unidade Geradora de Caixa. </span><span class=\"S384B S2AF6 S2 c2582wfvq\" id=\"t1k_238\" style=\"top: 30662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC n\u00e3o tornaria o Equity Value da UGC Next-Gen, em nenhum dos casos, inferior ao </span><span class=\"S384C S2AF6 S2 c2583hgbp\" id=\"t1l_238\" style=\"top: 30677px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor contabil\u00edstico dos ativos. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14252": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2FA4 S2EAB S2 c324iaw2\" id=\"tw_219\" style=\"top: 5721px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.6. </span><span class=\"S2FA5 S2EAB S2 c325o5r6\" id=\"tx_219\" style=\"top: 5721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S2FA6 S2AF4 S2 c326tuqg\" id=\"ty_219\" style=\"top: 5748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Goodwill </span><span class=\"S2FA7 S2AF6 S2 c3278fky\" id=\"tz_219\" style=\"top: 5765px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill representa o excesso do custo de aquisi\u00e7\u00e3o sobre o justo valor da quota-parte do Grupo nos ativos l\u00edquidos identificados da </span><span class=\"S2FA8 S2AF6 S2 c328p58b\" id=\"t10_219\" style=\"top: 5780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1ria na data de aquisi\u00e7\u00e3o. O goodwill apurado nas aquisi\u00e7\u00f5es de subsidi\u00e1rias \u00e9 inclu\u00eddo na rubrica de 'Ativos intang\u00edveis'. </span><span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span><span class=\"S2FBE S2AF4 S2 c350uekj\" id=\"t1m_219\" style=\"top: 6203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Propriedade industrial e outros direitos </span><span class=\"S2FBF S2AF6 S2 c3512wm6\" id=\"t1n_219\" style=\"top: 6219px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o. A rubrica de propriedade industrial e outros direitos tem uma vida \u00fatil </span><span class=\"S2FC0 S2AF6 S2 c352xblo\" id=\"t1o_219\" style=\"top: 6235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">definida e \u00e9 contabilizada ao custo deduzido de amortiza\u00e7\u00f5es acumuladas por um per\u00edodo entre 3 e 10 anos. As amortiza\u00e7\u00f5es s\u00e3o </span><span class=\"S2FC1 S2AF6 S2 c353wjxu\" id=\"t1p_219\" style=\"top: 6250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculadas usando o m\u00e9todo das quotas constantes para alocar o custo da propriedade industrial e outros direitos \u00e0s suas vidas \u00fateis </span><span class=\"S2FC2 S2AF6 S2 c354n9pz\" id=\"t1q_219\" style=\"top: 6265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimadas. </span><span class=\"S2FC3 S2AF4 S2 c355vi8f\" id=\"t1r_219\" style=\"top: 6293px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) Imobiliza\u00e7\u00f5es em curso </span><span class=\"S2FC4 S2AF6 S2 c356eta2\" id=\"t1s_219\" style=\"top: 6309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trata-se, essencialmente, de ativos intang\u00edveis relativos a projetos de desenvolvimento interno de software. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14253": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2FA6 S2AF4 S2 c326tuqg\" id=\"ty_219\" style=\"top: 5748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Goodwill </span><span class=\"S2FA7 S2AF6 S2 c3278fky\" id=\"tz_219\" style=\"top: 5765px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill representa o excesso do custo de aquisi\u00e7\u00e3o sobre o justo valor da quota-parte do Grupo nos ativos l\u00edquidos identificados da </span><span class=\"S2FA8 S2AF6 S2 c328p58b\" id=\"t10_219\" style=\"top: 5780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1ria na data de aquisi\u00e7\u00e3o. O goodwill apurado nas aquisi\u00e7\u00f5es de subsidi\u00e1rias \u00e9 inclu\u00eddo na rubrica de 'Ativos intang\u00edveis'. </span><span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14254": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span><span class=\"S2FA6 S2AF4 S2 c326tuqg\" id=\"ty_219\" style=\"top: 5748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Goodwill </span><span class=\"S2FA7 S2AF6 S2 c3278fky\" id=\"tz_219\" style=\"top: 5765px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill representa o excesso do custo de aquisi\u00e7\u00e3o sobre o justo valor da quota-parte do Grupo nos ativos l\u00edquidos identificados da </span><span class=\"S2FA8 S2AF6 S2 c328p58b\" id=\"t10_219\" style=\"top: 5780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1ria na data de aquisi\u00e7\u00e3o. O goodwill apurado nas aquisi\u00e7\u00f5es de subsidi\u00e1rias \u00e9 inclu\u00eddo na rubrica de 'Ativos intang\u00edveis'. </span><span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14255": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14256": {
   "value": "<span class=\"S2F11 S2AF6 S2 c173q871\" id=\"tm_217\" style=\"top: 3062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c9 utilizado o m\u00e9todo da compra na contabiliza\u00e7\u00e3o da aquisi\u00e7\u00e3o de subsidi\u00e1rias pelo Grupo. O custo de aquisi\u00e7\u00e3o corresponde ao justo </span><span class=\"S2F12 S2AF6 S2 c174tjq2\" id=\"tn_217\" style=\"top: 3077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos ativos entregues, a\u00e7\u00f5es emitidas e passivos assumidos \u00e0 data de aquisi\u00e7\u00e3o, e ao justo valor de qualquer participa\u00e7\u00e3o detida </span><span class=\"S2F13 S2AF6 S2 c175kzpc\" id=\"to_217\" style=\"top: 3093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo. Os custos diretamente imput\u00e1veis \u00e0 aquisi\u00e7\u00e3o s\u00e3o reconhecidos em resultados conforme </span><span class=\"S2F14 S2AF6 S2 c176d157\" id=\"tp_217\" style=\"top: 3108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incorridos. Os ativos identific\u00e1veis adquiridos, passivos e passivos contingentes assumidos numa concentra\u00e7\u00e3o de atividades empresariais </span><span class=\"S2F15 S2AF6 S2 c177thdl\" id=\"tq_217\" style=\"top: 3123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o mensurados inicialmente ao seu justo valor na data de aquisi\u00e7\u00e3o, independentemente de quaisquer interesses que n\u00e3o controlam. O </span><span class=\"S2F16 S2AF6 S2 c178d21t\" id=\"tr_217\" style=\"top: 3139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do custo de aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o do controlo e do valor de </span><span class=\"S2F17 S2AF6 S2 c179s1ff\" id=\"ts_217\" style=\"top: 3154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">interesses que n\u00e3o controlam, sobre o justo valor dos ativos, passivos e passivos contingentes identific\u00e1veis \u00e9 registado como goodwill. </span><span class=\"S2F18 S2AF6 S2 c180y3ny\" id=\"tt_217\" style=\"top: 3169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se o custo da aquisi\u00e7\u00e3o, do justo valor de qualquer participa\u00e7\u00e3o detida anteriormente \u00e0 aquisi\u00e7\u00e3o de controlo e do valor de interesses </span><span class=\"S2F19 S2AF6 S2 c1814csu\" id=\"tu_217\" style=\"top: 3184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que n\u00e3o controlam, for inferior ao justo valor dos ativos l\u00edquidos da subsidi\u00e1ria adquirida, a diferen\u00e7a \u00e9 reconhecida diretamente em </span><span class=\"S2F1A S2AF6 S2 c1826yvt\" id=\"tv_217\" style=\"top: 3200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados do exerc\u00edcio. </span><span class=\"S2F1B S2AF6 S2 c1833wla\" id=\"tw_217\" style=\"top: 3227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pre\u00e7os contingentes de eventos futuros s\u00e3o considerados ao justo valor \u00e0 data da aquisi\u00e7\u00e3o, independentemente da probabilidade de </span><span class=\"S2F1C S2AF6 S2 c1848ncv\" id=\"tx_217\" style=\"top: 3243px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ocorr\u00eancia. As remensura\u00e7\u00f5es subsequentes, n\u00e3o afetam goodwill. </span><span class=\"S2F1D S2AF6 S2 c185sbei\" id=\"ty_217\" style=\"top: 3270px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es intra-grupo e os saldos e ganhos n\u00e3o realizados em transa\u00e7\u00f5es entre empresas do Grupo s\u00e3o eliminados. As perdas n\u00e3o </span><span class=\"S2F1E S2AF6 S2 c186nw9m\" id=\"tz_217\" style=\"top: 3285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizadas s\u00e3o tamb\u00e9m eliminadas, exceto se a transa\u00e7\u00e3o fornecer evid\u00eancia de imparidade do ativo transferido. Quando considerado </span><span class=\"S2F1F S2AF6 S2 c187chgz\" id=\"t10_217\" style=\"top: 3301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">necess\u00e1rio, as pol\u00edticas contabil\u00edsticas das subsidi\u00e1rias s\u00e3o alteradas para garantir a consist\u00eancia com as pol\u00edticas adotadas pelo Grupo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14275": {
   "value": "<span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span><span class=\"S3CA8 S2AF4 S2 c3727ond4\" id=\"tt_247\" style=\"top: 42095px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20. </span><span class=\"S3CA9 S2AF4 S2 c3728wmha\" id=\"tu_247\" style=\"top: 42095px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam </span><span class=\"S3CAA S2AF4 S2 c3729v42f\" id=\"tv_247\" style=\"top: 42124px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3CAB S2AF4 S2 c3730pxvc\" id=\"tw_247\" style=\"top: 42124px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3CAC S2AF4 S2 c3731qua3\" id=\"tx_247\" style=\"top: 42155px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3CAD S2AF6 S2 c3732whii\" id=\"ty_247\" style=\"top: 42155px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.827 </span><span class=\"S3CAE S2AF6 S2 c373341hp\" id=\"tz_247\" style=\"top: 42155px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.361 </span><span class=\"S3CAF S2AF6 S2 c37342y9l\" id=\"t10_247\" style=\"top: 42169px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es com interesses que n\u00e3o controlam (nota 19) </span><span class=\"S3CB0 S2AF6 S2 c3735pvrm\" id=\"t11_247\" style=\"top: 42169px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3CB1 S2AF6 S2 c3736ea4r\" id=\"t12_247\" style=\"top: 42169px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CB2 S2AF6 S2 c37372o9i\" id=\"t13_247\" style=\"top: 42183px; left: 98px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3CB3 S2AF6 S2 c3738vhro\" id=\"t14_247\" style=\"top: 42183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Distribui\u00e7\u00e3o de dividendos a interesses que n\u00e3o controlam </span><span class=\"S3CB4 S2AF6 S2 c37397704\" id=\"t15_247\" style=\"top: 42183px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(194) </span><span class=\"S3CB5 S2AF6 S2 c3740iie1\" id=\"t16_247\" style=\"top: 42183px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CB6 S2AF6 S2 c374172ao\" id=\"t17_247\" style=\"top: 42198px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras </span><span class=\"S3CB7 S2AF6 S2 c3742olys\" id=\"t18_247\" style=\"top: 42198px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(463) </span><span class=\"S3CB8 S2AF6 S2 c3743gvyw\" id=\"t19_247\" style=\"top: 42198px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S3CB9 S2AF6 S2 c3744jppr\" id=\"t1a_247\" style=\"top: 42212px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atribui\u00e7\u00e3o de resultados </span><span class=\"S3CBA S2AF6 S2 c3745rgvn\" id=\"t1b_247\" style=\"top: 42212px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">397 </span><span class=\"S3CBB S2AF6 S2 c37469vsw\" id=\"t1c_247\" style=\"top: 42212px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">438 </span><span class=\"S3CBC S2AF6 S2 c3747lt9y\" id=\"t1d_247\" style=\"top: 42226px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3CBD S2AF6 S2 c3748k3c0\" id=\"t1e_247\" style=\"top: 42226px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o do per\u00edmetro de consolida\u00e7\u00e3o </span><span class=\"S3CBE S2AF6 S2 c374991yh\" id=\"t1f_247\" style=\"top: 42226px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">390 </span><span class=\"S3CBF S2AF6 S2 c3750poul\" id=\"t1g_247\" style=\"top: 42226px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CC0 S2AF4 S2 c3751e2ws\" id=\"t1h_247\" style=\"top: 42244px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3CC1 S2AF6 S2 c3752yawj\" id=\"t1i_247\" style=\"top: 42244px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.587 </span><span class=\"S3CC2 S2AF6 S2 c3753z7zm\" id=\"t1j_247\" style=\"top: 42244px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.827 </span><span class=\"S3CC3 S2AF6 S2 c3754d6a7\" id=\"t1k_247\" style=\"top: 42276px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Em 2023, a Novabase Neotalent, S.A. atribuiu dividendos aos seus acionistas. Estes dividendos foram pagos no ano da respetiva </span><span class=\"S3CC4 S2AF6 S2 c3755own1\" id=\"t1l_247\" style=\"top: 42291px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribui\u00e7\u00e3o. </span><span class=\"S3CC5 S2AF6 S2 c3756d5yn\" id=\"t1m_247\" style=\"top: 42307px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) A varia\u00e7\u00e3o do per\u00edmetro de consolida\u00e7\u00e3o em 2023 \u00e9 respeitante a: a) sa\u00eddas do per\u00edmetro da NBMSIT, Sist. de Inf. e Tecnol., S.A. e </span><span class=\"S3CC6 S2AF6 S2 c3757qfb8\" id=\"t1n_247\" style=\"top: 42322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase Neotalent, S.A., com impacto nos INC de 758m\u20ac e -392m\u20ac, respetivamente, e b) entradas no per\u00edmetro da Equipa Frutuosa, </span><span class=\"S3CC7 S2AF6 S2 c3758bjht\" id=\"t1o_247\" style=\"top: 42337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.A. e da Rota Virtuosa, S.A., com impacto nos INC de 24m\u20ac. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14276": {
   "value": "<span class=\"S2F20 S2AF4 S2 c188wti4\" id=\"t11_217\" style=\"top: 3328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S2F21 S2AF6 S2 c189s3dx\" id=\"t12_217\" style=\"top: 3345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Interesses que n\u00e3o controlam correspondem \u00e0 propor\u00e7\u00e3o do justo valor dos ativos, passivos e passivos contingentes das subsidi\u00e1rias </span><span class=\"S2F22 S2AF6 S2 c1906gl3\" id=\"t13_217\" style=\"top: 3360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adquiridas que n\u00e3o s\u00e3o direta, ou indiretamente, atribu\u00edveis \u00e0 Novabase. As transa\u00e7\u00f5es com interesses que n\u00e3o controlam s\u00e3o tratadas </span><span class=\"S2F23 S2AF6 S2 c191mr29\" id=\"t14_217\" style=\"top: 3375px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como transa\u00e7\u00f5es com detentores dos Capitais Pr\u00f3prios do Grupo. </span><span class=\"S2F24 S2AF6 S2 c192nz25\" id=\"t15_217\" style=\"top: 3403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os interesses que n\u00e3o controlam reconhecidos no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais podem ser inicialmente </span><span class=\"S2F25 S2AF6 S2 c193ytgz\" id=\"t16_217\" style=\"top: 3418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurados quer pelo seu justo valor quer pela propor\u00e7\u00e3o do justo valor dos ativos l\u00edquidos identific\u00e1veis da subsidi\u00e1ria adquirida. Esta </span><span class=\"S2F26 S2AF6 S2 c194u7zx\" id=\"t17_217\" style=\"top: 3433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00e3o \u00e9 efetuada separadamente para cada transa\u00e7\u00e3o. </span><span class=\"S2F27 S2AF6 S2 c19539sc\" id=\"t18_217\" style=\"top: 3461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em qualquer aquisi\u00e7\u00e3o de interesses que n\u00e3o controlam, a diferen\u00e7a entre o valor pago e o valor contabil\u00edstico das a\u00e7\u00f5es adquiridas \u00e9 </span><span class=\"S2F28 S2AF6 S2 c196xzgx\" id=\"t19_217\" style=\"top: 3476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecido nos Capitais Pr\u00f3prios. Os ganhos ou perdas nas vendas a interesses que n\u00e3o controlam que n\u00e3o resultam em perda de controlo </span><span class=\"S2F29 S2AF6 S2 c197lmom\" id=\"t1a_217\" style=\"top: 3491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidos nos Capitais Pr\u00f3prios. </span><span class=\"S2F2A S2AF6 S2 c1988l4p\" id=\"t1b_217\" style=\"top: 3519px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o Grupo deixa de ter controlo ou influ\u00eancia significativa, qualquer participa\u00e7\u00e3o residual nos Capitais Pr\u00f3prios \u00e9 remensurada </span><span class=\"S2F2B S2AF6 S2 c199emer\" id=\"t1c_217\" style=\"top: 3534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o seu valor de mercado, com as altera\u00e7\u00f5es a serem reconhecidas em resultados do exerc\u00edcio. O justo valor \u00e9 o valor contabil\u00edstico </span><span class=\"S2F2C S2AF6 S2 c200yerv\" id=\"t1d_217\" style=\"top: 3550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicial para efeitos de subsequente tratamento contabil\u00edstico dessa participa\u00e7\u00e3o como ativo financeiro. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14290": {
   "value": "<span class=\"S2F2D S2EAB S2 c201h840\" id=\"t1e_217\" style=\"top: 3583px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.3. </span><span class=\"S2F2E S2EAB S2 c202z9ar\" id=\"t1f_217\" style=\"top: 3583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o por segmentos </span><span class=\"S2F2F S2AF6 S2 c203qggj\" id=\"t1g_217\" style=\"top: 3611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os segmentos operacionais s\u00e3o apresentados de forma consistente com a estrutura de relato apresentada \u00e0 Gest\u00e3o. </span><span class=\"S2F30 S2AF6 S2 c204v3eb\" id=\"t1h_217\" style=\"top: 3638px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um segmento operacional \u00e9 uma componente ou conjunto de componentes agregados do Grupo que desenvolvem uma atividade que </span><span class=\"S2F31 S2AF6 S2 c2053h1s\" id=\"t1i_217\" style=\"top: 3653px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obt\u00e9m r\u00e9ditos e incorre em gastos, os seus resultados s\u00e3o revistos e acompanhados pela Gest\u00e3o e para o qual existe informa\u00e7\u00e3o financeira </span><span class=\"S2F32 S2AF6 S2 c2065olj\" id=\"t1j_217\" style=\"top: 3669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">distinta. </span><span class=\"S2F33 S2AF6 S2 c207szv2\" id=\"t1k_217\" style=\"top: 3696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase efetua o acompanhamento do desempenho das suas opera\u00e7\u00f5es de acordo com as principais linhas orientadoras do plano </span><span class=\"S2F34 S2AF6 S2 c208uf9b\" id=\"t1l_217\" style=\"top: 3712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrat\u00e9gico para o horizonte 2019-2023, comunicado ao mercado em julho de 2019, com base no qual identificou os seguintes segmentos </span><span class=\"S2F35 S2AF6 S2 c209iie0\" id=\"t1m_217\" style=\"top: 3727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacionais relat\u00e1veis: o Next-Gen, segmento de aposta da Novabase, que tem a ambi\u00e7\u00e3o de se tornar uma \u201cNext-Gen IT Services </span><span class=\"S2F36 S2AF6 S2 c2109z6f\" id=\"t1n_217\" style=\"top: 3742px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Company\u201d, e o Value Portfolio, segmento que tem como objetivo gerar os fundos necess\u00e1rios para financiar o crescimento e a </span><span class=\"S2F37 S2AF6 S2 c2116m2i\" id=\"t1o_217\" style=\"top: 3758px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transforma\u00e7\u00e3o do Next-Gen, n\u00e3o tendo agregado segmentos operacionais. </span><span class=\"S2F38 S2AF6 S2 c214u9f2\" id=\"t3_218\" style=\"top: 4018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a identifica\u00e7\u00e3o dos segmentos relat\u00e1veis da Novabase, incluindo a base de organiza\u00e7\u00e3o, atividades desenvolvidas por cada </span><span class=\"S2F39 S2AF6 S2 c215yoa7\" id=\"t4_218\" style=\"top: 4034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">segmento, bem como o tipo de servi\u00e7os ou produtos a partir dos quais a cada segmento relat\u00e1vel obt\u00e9m os seus r\u00e9ditos, s\u00e3o apresentados </span><span class=\"S2F3A S2AF6 S2 c2162dcy\" id=\"t5_218\" style=\"top: 4049px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na nota 5. </span><span class=\"S3373 S2AF4 S2 c1328tkvj\" id=\"t3_232\" style=\"top: 22218px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5. </span><span class=\"S3286 S2AF4 S2 c1329dfyg\" id=\"t4_232\" style=\"top: 22218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atividade por segmentos </span><span class=\"S3374 S2AF6 S2 c13301mca\" id=\"t5_232\" style=\"top: 22246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A atividade da Novabase est\u00e1 organizada em dois segmentos operacionais: </span><span class=\"S3375 S2AF6 S2 c1331rhht\" id=\"t6_232\" style=\"top: 22273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Next-Gen </span><span class=\"S3376 S2AF6 S2 c13326f6s\" id=\"t7_232\" style=\"top: 22289px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Value Portfolio </span><span class=\"S3377 S2AF6 S2 c1333rp77\" id=\"t8_232\" style=\"top: 22316px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O segmento Next-Gen \u00e9 constitu\u00eddo pelos ativos detidos em Servi\u00e7os Financeiros e Telecomunica\u00e7\u00f5es. Este segmento pretende atingir </span><span class=\"S3378 S2AF6 S2 c1334iluy\" id=\"t9_232\" style=\"top: 22331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um crescimento acelerado atrav\u00e9s do foco nas Tecnologias de Informa\u00e7\u00e3o de Nova-Gera\u00e7\u00e3o (</span><span class=\"S3379 S2EAB S2 c13351zp3\" id=\"ta_232\" style=\"top: 22331px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Design &amp; UX</span><span class=\"S337A S2AF6 S2 c13363lyf\" id=\"tb_232\" style=\"top: 22331px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S337B S2EAB S2 c1337qgbc\" id=\"tc_232\" style=\"top: 22331px; left: 691px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Insights </span><span class=\"S337C S2AF6 S2 c1338aued\" id=\"td_232\" style=\"top: 22331px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav\u00e9s de Dados, </span><span class=\"S337D S2EAB S2 c1339s62f\" id=\"te_232\" style=\"top: 22347px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cloud </span><span class=\"S337E S2AF6 S2 c1340yowf\" id=\"tf_232\" style=\"top: 22347px; left: 126px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nativa &amp; escal\u00e1vel, Arquitetura Digital, Exposi\u00e7\u00e3o a API\u2019s, </span><span class=\"S337F S2EAB S2 c1341nnv5\" id=\"tg_232\" style=\"top: 22347px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">AI / Analytics</span><span class=\"S3380 S2AF6 S2 c1342kgf1\" id=\"th_232\" style=\"top: 22347px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, Automa\u00e7\u00e3o de Testes, Engenharia, </span><span class=\"S3381 S2EAB S2 c1343qmm2\" id=\"ti_232\" style=\"top: 22347px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Delivery </span><span class=\"S3382 S2AF6 S2 c1344gyn4\" id=\"tj_232\" style=\"top: 22347px; left: 777px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cont\u00ednuo e </span><span class=\"S3383 S2AF6 S2 c13452oqc\" id=\"tk_232\" style=\"top: 22362px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es Inteligentes) para as ind\u00fastrias de Telco e Servi\u00e7os Financeiros e geografias Europa e M\u00e9dio Oriente. Os seus r\u00e9ditos adv\u00eam </span><span class=\"S3384 S2AF6 S2 c13468iv4\" id=\"tl_232\" style=\"top: 22377px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de projetos de consultoria em regime de \u2018time and materials\u2019, de projetos em regime de contrato fechado (\u2018turn key\u2019) e de projetos de </span><span class=\"S3385 S2EAB S2 c1347aqe5\" id=\"tm_232\" style=\"top: 22393px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S3386 S2AF6 S2 c1348gmy7\" id=\"tn_232\" style=\"top: 22393px; left: 158px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o, podendo tamb\u00e9m incluir uma pequena componente de vendas. </span><span class=\"S3387 S2AF6 S2 c1349xlci\" id=\"to_232\" style=\"top: 22420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O segmento Value Portfolio inclui as atividades de capital de risco, desenvolvidas pela Novabase Capital e Fundos de Capital de Risco. O </span><span class=\"S3388 S2AF6 S2 c1350re4v\" id=\"tp_232\" style=\"top: 22436px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio tem como objetivo a maximiza\u00e7\u00e3o da efici\u00eancia operacional de modo a gerar os fundos necess\u00e1rios \u00e0 aposta no </span><span class=\"S3389 S2AF6 S2 c1351msu1\" id=\"tq_232\" style=\"top: 22451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">crescimento do Next-Gen. Os r\u00e9ditos deste segmento adv\u00eam da valoriza\u00e7\u00e3o e de resultados na aliena\u00e7\u00e3o de participadas e da presta\u00e7\u00e3o </span><span class=\"S338A S2AF6 S2 c1352m0cn\" id=\"tr_232\" style=\"top: 22466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de servi\u00e7os de assessoria em processos de compra e venda e de M&amp;A. Este segmento integrava ainda a atividade de </span><span class=\"S338B S2EAB S2 c13530zwe\" id=\"ts_232\" style=\"top: 22466px; left: 709px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S338C S2AF6 S2 c135424zq\" id=\"tt_232\" style=\"top: 22466px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Neotalent), </span><span class=\"S338D S2AF6 S2 c13555brp\" id=\"tu_232\" style=\"top: 22482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cujos r\u00e9ditos advinham sobretudo de projetos de consultoria em regime de \u2018time and materials\u2019, considerada em opera\u00e7\u00f5es </span><span class=\"S338E S2AF6 S2 c1356om9e\" id=\"tv_232\" style=\"top: 22497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas em 2023 conforme referido no par\u00e1grafo seguinte. </span><span class=\"S338F S2AF6 S2 c1357y5ds\" id=\"tw_232\" style=\"top: 22524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00faltimo trimestre de 2023, como resultado do acordo de venda do neg\u00f3cio de </span><span class=\"S3390 S2EAB S2 c1358x4vz\" id=\"tx_232\" style=\"top: 22524px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3391 S2AF6 S2 c1359h5wk\" id=\"ty_232\" style=\"top: 22524px; left: 603px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">celebrado com a Conclusion Group B.V., o </span><span class=\"S3392 S2AF6 S2 c1360jjj7\" id=\"tz_232\" style=\"top: 22540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neg\u00f3cio Neotalent foi descontinuado (ver notas 6 e 38), representando um desinvestimento de mais de 26% do Volume de Neg\u00f3cios da </span><span class=\"S3393 S2AF6 S2 c1361q8qw\" id=\"t10_232\" style=\"top: 22555px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase (tendo por base o exerc\u00edcio de 2022). Esta situa\u00e7\u00e3o originou a reapresenta\u00e7\u00e3o dos valores apresentados em 2022, para </span><span class=\"S3394 S2AF6 S2 c1362byr7\" id=\"t11_232\" style=\"top: 22570px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apresentar as opera\u00e7\u00f5es em continua\u00e7\u00e3o separadamente das opera\u00e7\u00f5es descontinuadas, como se pode ver na tabela seguinte. </span><span class=\"S3395 S2AF6 S2 c13632i5f\" id=\"t12_232\" style=\"top: 22598px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os segmentos s\u00e3o apresentados de forma consistente com o reporting interno produzido e disponibilizado \u00e0 Gest\u00e3o, com base no qual </span><span class=\"S3396 S2AF6 S2 c1364ze94\" id=\"t13_232\" style=\"top: 22613px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esta procede \u00e0 avalia\u00e7\u00e3o do desempenho de cada segmento e \u00e0 aloca\u00e7\u00e3o dos recursos dispon\u00edveis. </span><span class=\"S3397 S2AF6 S2 c1365af0f\" id=\"t14_232\" style=\"top: 22641px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os valores reportados para cada segmento operacional resultam da agrega\u00e7\u00e3o das subsidi\u00e1rias definidas no per\u00edmetro de cada segmento, </span><span class=\"S3398 S2AF6 S2 c1366dx5b\" id=\"t15_232\" style=\"top: 22656px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">bem como da anula\u00e7\u00e3o das transa\u00e7\u00f5es entre empresas do mesmo segmento. </span><span class=\"S3399 S2AF6 S2 c13670y6e\" id=\"t16_232\" style=\"top: 22683px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As empresas que comp\u00f5em cada um dos segmentos s\u00e3o apresentadas na nota 6. Para efeitos de relato por segmentos, a Novabase </span><span class=\"S339A S2AF6 S2 c13689uxc\" id=\"t17_232\" style=\"top: 22699px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.G.P.S., S.A. (empresa que inclui a gest\u00e3o de topo do Grupo) \u00e9 considerada como parte integrante do segmento Value Portfolio. </span><span class=\"S339B S2AF4 S2 c13699z2x\" id=\"t18_232\" style=\"top: 22741px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S339C S2AF4 S2 c137010uz\" id=\"t19_232\" style=\"top: 22741px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339D S2AF4 S2 c137170o4\" id=\"t1a_232\" style=\"top: 22741px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent </span><span class=\"S339E S2AF4 S2 c1372sx16\" id=\"t1b_232\" style=\"top: 22741px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339F S2AF7 S2 c13730awv\" id=\"t1c_232\" style=\"top: 22757.5px; left: 493px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(publicado) </span><span class=\"S33A0 S2AF7 S2 c1374kx3q\" id=\"t1d_232\" style=\"top: 22757.5px; left: 685px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33A1 S2AF6 S2 c1375sd08\" id=\"t1e_232\" style=\"top: 22785px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33A2 S2AF6 S2 c1376qrjp\" id=\"t1f_232\" style=\"top: 22785px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.879 </span><span class=\"S33A3 S2AF6 S2 c1377o7y4\" id=\"t1g_232\" style=\"top: 22785px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49.351 </span><span class=\"S33A4 S2AF6 S2 c13781jud\" id=\"t1h_232\" style=\"top: 22785px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33A5 S2AF6 S2 c1379jda6\" id=\"t1i_232\" style=\"top: 22799px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33A6 S2AF6 S2 c1380odyf\" id=\"t1j_232\" style=\"top: 22799px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.772 </span><span class=\"S33A7 S2AF6 S2 c1381hvxt\" id=\"t1k_232\" style=\"top: 22799px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.345 </span><span class=\"S33A8 S2AF6 S2 c1382cbd5\" id=\"t1l_232\" style=\"top: 22799px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33A9 S2AF6 S2 c1383jmpx\" id=\"t1m_232\" style=\"top: 22813px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33AA S2AF6 S2 c1384cg6j\" id=\"t1n_232\" style=\"top: 22813px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.107 </span><span class=\"S33AB S2AF6 S2 c1385w8fe\" id=\"t1o_232\" style=\"top: 22813px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.006 </span><span class=\"S33AC S2AF6 S2 c13866o7s\" id=\"t1p_232\" style=\"top: 22813px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33AD S2AF6 S2 c13877sqx\" id=\"t1q_232\" style=\"top: 22827px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33AE S2AF6 S2 c1388x51e\" id=\"t1r_232\" style=\"top: 22827px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.498 </span><span class=\"S33AF S2AF6 S2 c1389c681\" id=\"t1s_232\" style=\"top: 22827px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.428 </span><span class=\"S33B0 S2AF6 S2 c139086he\" id=\"t1t_232\" style=\"top: 22827px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33B1 S2AF6 S2 c13918xdl\" id=\"t1u_232\" style=\"top: 22841px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33B2 S2AF6 S2 c1392wxep\" id=\"t1v_232\" style=\"top: 22841px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">99 </span><span class=\"S33B3 S2AF6 S2 c1393bxvk\" id=\"t1w_232\" style=\"top: 22841px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(68) </span><span class=\"S33B4 S2AF6 S2 c1394bjaz\" id=\"t1x_232\" style=\"top: 22841px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33B5 S2AF6 S2 c1395wza6\" id=\"t1y_232\" style=\"top: 22856px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33B6 S2AF6 S2 c1396459r\" id=\"t1z_232\" style=\"top: 22856px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B7 S2AF6 S2 c1397kz0g\" id=\"t20_232\" style=\"top: 22856px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33B8 S2AF6 S2 c13984hv3\" id=\"t21_232\" style=\"top: 22856px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B9 S2AF6 S2 c1399cv0q\" id=\"t22_232\" style=\"top: 22870px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33BA S2AF6 S2 c14000b4w\" id=\"t23_232\" style=\"top: 22870px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.501) </span><span class=\"S33BB S2AF6 S2 c1401gveh\" id=\"t24_232\" style=\"top: 22870px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S33BC S2AF6 S2 c1402udln\" id=\"t25_232\" style=\"top: 22870px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33BD S2AF6 S2 c1403c7qg\" id=\"t26_232\" style=\"top: 22884px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33BE S2AF6 S2 c14040bhe\" id=\"t27_232\" style=\"top: 22884px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.027 </span><span class=\"S33BF S2AF6 S2 c1405v7xd\" id=\"t28_232\" style=\"top: 22884px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S33C0 S2AF6 S2 c14061lgq\" id=\"t29_232\" style=\"top: 22884px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33C1 S2AF6 S2 c1407oc93\" id=\"t2a_232\" style=\"top: 22898px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33C2 S2AF6 S2 c1408ay7f\" id=\"t2b_232\" style=\"top: 22898px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.139 </span><span class=\"S33C3 S2AF6 S2 c1409xj7m\" id=\"t2c_232\" style=\"top: 22898px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.470) </span><span class=\"S33C4 S2AF6 S2 c1410l6dr\" id=\"t2d_232\" style=\"top: 22898px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33C5 S2AF4 S2 c1411030j\" id=\"t2e_232\" style=\"top: 22926px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33C6 S2AF6 S2 c1412pl7e\" id=\"t2f_232\" style=\"top: 22955px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S33C7 S2AF6 S2 c1413dt7d\" id=\"t2g_232\" style=\"top: 22955px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(358) </span><span class=\"S33C8 S2AF6 S2 c14145sdu\" id=\"t2h_232\" style=\"top: 22955px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(335) </span><span class=\"S33C9 S2AF6 S2 c1415qqoo\" id=\"t2i_232\" style=\"top: 22955px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S33CA S2AF6 S2 c1416eqmo\" id=\"t2j_232\" style=\"top: 22969px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S33CB S2AF6 S2 c1417c3y8\" id=\"t2k_232\" style=\"top: 22969px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">230 </span><span class=\"S33CC S2AF6 S2 c1418bgmw\" id=\"t2l_232\" style=\"top: 22969px; left: 654px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77 </span><span class=\"S33CD S2AF6 S2 c141921bw\" id=\"t2m_232\" style=\"top: 22969px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S33CE S2AF6 S2 c1420qswt\" id=\"t2n_232\" style=\"top: 22983px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S33CF S2AF6 S2 c1421blog\" id=\"t2o_232\" style=\"top: 22983px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(66) </span><span class=\"S33D0 S2AF6 S2 c1422zasp\" id=\"t2p_232\" style=\"top: 22983px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(88) </span><span class=\"S33D1 S2AF6 S2 c14237gj3\" id=\"t2q_232\" style=\"top: 22983px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S33D2 S2AF6 S2 c1426tcdf\" id=\"t3_233\" style=\"top: 23518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos por segmentos operacionais, bem como outras mensura\u00e7\u00f5es dos lucros ou preju\u00edzos e de itens materiais da demonstra\u00e7\u00e3o </span><span class=\"S33D3 S2AF6 S2 c1427c2om\" id=\"t4_233\" style=\"top: 23534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consolidada dos resultados, podem ser analisados como segue: </span><span class=\"S33D4 S2AF4 S2 c1428zhg5\" id=\"t5_233\" style=\"top: 23561px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S33D5 S2AF4 S2 c1429xnrn\" id=\"t6_233\" style=\"top: 23561px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S33D6 S2AF4 S2 c1430hmzz\" id=\"t7_233\" style=\"top: 23561px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S33D7 S2AF4 S2 c1431f14i\" id=\"t8_233\" style=\"top: 23561px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S33D8 S2AF7 S2 c1432s1ue\" id=\"t9_233\" style=\"top: 23577.5px; left: 482px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33D9 S2AF6 S2 c1433xm77\" id=\"ta_233\" style=\"top: 23604px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S33DA S2AF6 S2 c143400iw\" id=\"tb_233\" style=\"top: 23604px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33DB S2AF6 S2 c1435k3kc\" id=\"tc_233\" style=\"top: 23604px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33DC S2AF6 S2 c1436qv47\" id=\"td_233\" style=\"top: 23604px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">123.518 </span><span class=\"S33DD S2AF6 S2 c1437abgq\" id=\"te_233\" style=\"top: 23604px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">126.046 </span><span class=\"S33DE S2AF6 S2 c14386ur4\" id=\"tf_233\" style=\"top: 23619px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33DF S2AF6 S2 c1439ljqv\" id=\"tg_233\" style=\"top: 23619px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33E0 S2AF6 S2 c144077pr\" id=\"th_233\" style=\"top: 23619px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.220 </span><span class=\"S33E1 S2AF6 S2 c1441n58v\" id=\"ti_233\" style=\"top: 23619px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.647 </span><span class=\"S33E2 S2AF6 S2 c1442s06a\" id=\"tj_233\" style=\"top: 23633px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33E3 S2AF6 S2 c1443cwm9\" id=\"tk_233\" style=\"top: 23633px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33E4 S2AF6 S2 c1444twx9\" id=\"tl_233\" style=\"top: 23633px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S33E5 S2AF6 S2 c1445a73b\" id=\"tm_233\" style=\"top: 23633px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S33E6 S2AF6 S2 c14465u77\" id=\"tn_233\" style=\"top: 23647px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33E7 S2AF6 S2 c1447u67x\" id=\"to_233\" style=\"top: 23647px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33E8 S2AF6 S2 c1448uruh\" id=\"tp_233\" style=\"top: 23647px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.894 </span><span class=\"S33E9 S2AF6 S2 c1449mkze\" id=\"tq_233\" style=\"top: 23647px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.964 </span><span class=\"S33EA S2AF6 S2 c1450ty6z\" id=\"tr_233\" style=\"top: 23661px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33EB S2AF6 S2 c145159oo\" id=\"ts_233\" style=\"top: 23661px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33EC S2AF6 S2 c1452aap5\" id=\"tt_233\" style=\"top: 23661px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(589) </span><span class=\"S33ED S2AF6 S2 c1453g9dw\" id=\"tu_233\" style=\"top: 23661px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(422) </span><span class=\"S33EE S2AF6 S2 c1454v2sf\" id=\"tv_233\" style=\"top: 23675px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33EF S2AF6 S2 c1455pj51\" id=\"tw_233\" style=\"top: 23675px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F0 S2AF6 S2 c1456h6ju\" id=\"tx_233\" style=\"top: 23675px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33F1 S2AF6 S2 c1457qyz9\" id=\"ty_233\" style=\"top: 23675px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F2 S2AF6 S2 c1458e0cz\" id=\"tz_233\" style=\"top: 23690px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33F3 S2AF6 S2 c14596biz\" id=\"t10_233\" style=\"top: 23690px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33F4 S2AF6 S2 c1460mrc6\" id=\"t11_233\" style=\"top: 23690px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.116) </span><span class=\"S33F5 S2AF6 S2 c1461v2ta\" id=\"t12_233\" style=\"top: 23690px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.727) </span><span class=\"S33F6 S2AF6 S2 c1462hnme\" id=\"t13_233\" style=\"top: 23704px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33F7 S2AF6 S2 c1463aajd\" id=\"t14_233\" style=\"top: 23704px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33F8 S2AF6 S2 c14645j4i\" id=\"t15_233\" style=\"top: 23704px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.189 </span><span class=\"S33F9 S2AF6 S2 c14656lsv\" id=\"t16_233\" style=\"top: 23704px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.746 </span><span class=\"S33FA S2AF6 S2 c1466jky7\" id=\"t17_233\" style=\"top: 23718px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33FB S2AF6 S2 c1467vhw9\" id=\"t18_233\" style=\"top: 23718px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FC S2AF6 S2 c1468oltb\" id=\"t19_233\" style=\"top: 23718px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33FD S2AF6 S2 c1469a6vz\" id=\"t1a_233\" style=\"top: 23718px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FE S2AF4 S2 c14701gea\" id=\"t1b_233\" style=\"top: 23746px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33FF S2AF6 S2 c147152fs\" id=\"t1c_233\" style=\"top: 23775px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3400 S2AF6 S2 c1472khhv\" id=\"t1d_233\" style=\"top: 23775px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3401 S2AF6 S2 c1473rafm\" id=\"t1e_233\" style=\"top: 23775px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.201) </span><span class=\"S3402 S2AF6 S2 c1474fdmc\" id=\"t1f_233\" style=\"top: 23775px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.224) </span><span class=\"S3403 S2AF6 S2 c1475ks04\" id=\"t1g_233\" style=\"top: 23789px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S3404 S2AF6 S2 c1476mivj\" id=\"t1h_233\" style=\"top: 23789px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S3405 S2AF6 S2 c1477keb7\" id=\"t1i_233\" style=\"top: 23789px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3406 S2AF6 S2 c1478kzfd\" id=\"t1j_233\" style=\"top: 23789px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3407 S2AF6 S2 c1479mcz3\" id=\"t1k_233\" style=\"top: 23803px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S3408 S2AF6 S2 c1480tqc3\" id=\"t1l_233\" style=\"top: 23803px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3409 S2AF6 S2 c14813hv2\" id=\"t1m_233\" style=\"top: 23803px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">171 </span><span class=\"S340A S2AF6 S2 c14827ma5\" id=\"t1n_233\" style=\"top: 23803px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">193 </span><span class=\"S340B S2AF4 S2 c1483ngqr\" id=\"t1o_233\" style=\"top: 23845px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S340C S2AF4 S2 c1484yk98\" id=\"t1p_233\" style=\"top: 23845px; left: 479px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S340D S2AF4 S2 c1485uny8\" id=\"t1q_233\" style=\"top: 23845px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S340E S2AF4 S2 c14863my5\" id=\"t1r_233\" style=\"top: 23845px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S340F S2AF6 S2 c14874c2p\" id=\"t1s_233\" style=\"top: 23874px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3410 S2AF6 S2 c1488cdvl\" id=\"t1t_233\" style=\"top: 23874px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S3411 S2AF6 S2 c1489wiqz\" id=\"t1u_233\" style=\"top: 23874px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.777 </span><span class=\"S3412 S2AF6 S2 c1490hmrc\" id=\"t1v_233\" style=\"top: 23874px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">135.368 </span><span class=\"S3413 S2AF6 S2 c1491f487\" id=\"t1w_233\" style=\"top: 23874px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">139.145 </span><span class=\"S3414 S2AF6 S2 c1492u9ld\" id=\"t1x_233\" style=\"top: 23888px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S3415 S2AF6 S2 c1493kdze\" id=\"t1y_233\" style=\"top: 23888px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.721 </span><span class=\"S3416 S2AF6 S2 c149482dy\" id=\"t1z_233\" style=\"top: 23888px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.868 </span><span class=\"S3417 S2AF6 S2 c14954mvm\" id=\"t20_233\" style=\"top: 23888px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.589 </span><span class=\"S3418 S2AF6 S2 c14966ics\" id=\"t21_233\" style=\"top: 23902px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3419 S2AF6 S2 c1497me2c\" id=\"t22_233\" style=\"top: 23902px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S341A S2AF6 S2 c14983n97\" id=\"t23_233\" style=\"top: 23902px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S341B S2AF6 S2 c14992b4j\" id=\"t24_233\" style=\"top: 23902px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S341C S2AF6 S2 c1500h07t\" id=\"t25_233\" style=\"top: 23916px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S341D S2AF6 S2 c1501hbb6\" id=\"t26_233\" style=\"top: 23916px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.720) </span><span class=\"S341E S2AF6 S2 c1502bjy9\" id=\"t27_233\" style=\"top: 23916px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.181 </span><span class=\"S341F S2AF6 S2 c1503ckb5\" id=\"t28_233\" style=\"top: 23916px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.461 </span><span class=\"S3420 S2AF6 S2 c150483nn\" id=\"t29_233\" style=\"top: 23930px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S3421 S2AF6 S2 c150521ra\" id=\"t2a_233\" style=\"top: 23930px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(564) </span><span class=\"S3422 S2AF6 S2 c150686yv\" id=\"t2b_233\" style=\"top: 23930px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(651) </span><span class=\"S3423 S2AF6 S2 c1507uqot\" id=\"t2c_233\" style=\"top: 23930px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.215) </span><span class=\"S3424 S2AF6 S2 c1508zjpq\" id=\"t2d_233\" style=\"top: 23945px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S3425 S2AF6 S2 c1509ednj\" id=\"t2e_233\" style=\"top: 23945px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3426 S2AF6 S2 c1510vhzs\" id=\"t2f_233\" style=\"top: 23945px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3427 S2AF6 S2 c15118fsa\" id=\"t2g_233\" style=\"top: 23945px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3428 S2AF6 S2 c1512zfe5\" id=\"t2h_233\" style=\"top: 23959px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3429 S2AF6 S2 c1513cj1o\" id=\"t2i_233\" style=\"top: 23959px; left: 547px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">569 </span><span class=\"S342A S2AF6 S2 c15141giw\" id=\"t2j_233\" style=\"top: 23959px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.391) </span><span class=\"S342B S2AF6 S2 c1515qzgt\" id=\"t2k_233\" style=\"top: 23959px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.822) </span><span class=\"S342C S2AF6 S2 c1516b0oz\" id=\"t2l_233\" style=\"top: 23973px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S342D S2AF6 S2 c1517um7d\" id=\"t2m_233\" style=\"top: 23973px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.715) </span><span class=\"S342E S2AF6 S2 c1518fxwv\" id=\"t2n_233\" style=\"top: 23973px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.139 </span><span class=\"S342F S2AF6 S2 c1519811x\" id=\"t2o_233\" style=\"top: 23973px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.424 </span><span class=\"S3430 S2AF6 S2 c1520x1tc\" id=\"t2p_233\" style=\"top: 23987px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S3431 S2AF6 S2 c1521me2s\" id=\"t2q_233\" style=\"top: 23987px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3432 S2AF6 S2 c1522gp5j\" id=\"t2r_233\" style=\"top: 23987px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3433 S2AF6 S2 c1523jt4f\" id=\"t2s_233\" style=\"top: 23987px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3434 S2AF4 S2 c152484k2\" id=\"t2t_233\" style=\"top: 24016px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S3435 S2AF6 S2 c15250n4v\" id=\"t2u_233\" style=\"top: 24044px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3436 S2AF6 S2 c152611bk\" id=\"t2v_233\" style=\"top: 24044px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S3437 S2AF6 S2 c15275kqc\" id=\"t2w_233\" style=\"top: 24044px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.459) </span><span class=\"S3438 S2AF6 S2 c15287vir\" id=\"t2x_233\" style=\"top: 24044px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.468) </span><span class=\"S3439 S2AF6 S2 c1529tooh\" id=\"t2y_233\" style=\"top: 24058px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S343A S2AF6 S2 c1530j8wk\" id=\"t2z_233\" style=\"top: 24058px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(353) </span><span class=\"S343B S2AF6 S2 c1531g3s4\" id=\"t30_233\" style=\"top: 24058px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(474) </span><span class=\"S343C S2AF6 S2 c1532zg32\" id=\"t31_233\" style=\"top: 24058px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S343D S2AF6 S2 c1533is3x\" id=\"t32_233\" style=\"top: 24072px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S343E S2AF6 S2 c1534x5zb\" id=\"t33_233\" style=\"top: 24072px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S343F S2AF6 S2 c1535laib\" id=\"t34_233\" style=\"top: 24072px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(157) </span><span class=\"S3440 S2AF6 S2 c1536jixa\" id=\"t35_233\" style=\"top: 24072px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(156) </span><span class=\"S3441 S2AF6 S2 c15375wyz\" id=\"t36_233\" style=\"top: 24102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) L\u00edquido de r\u00e9ditos intra-segmento (em 2022: 9.298m\u20ac, dos quais 173m\u20ac no Value Portfolio e 9.125m\u20ac no Next-Gen, e em 2023: </span><span class=\"S3442 S2AF6 S2 c1538qiac\" id=\"t37_233\" style=\"top: 24117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.631m\u20ac, dos quais 169m\u20ac no Value Portfolio e 10.462m\u20ac no Next-Gen). </span><span class=\"S3443 S2AF6 S2 c1539apzu\" id=\"t38_233\" style=\"top: 24145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase n\u00e3o divulga informa\u00e7\u00e3o sobre ativos e passivos por segmentos operacionais uma vez que n\u00e3o fornece essa informa\u00e7\u00e3o aos </span><span class=\"S3444 S2AF6 S2 c1540nkhy\" id=\"t39_233\" style=\"top: 24160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">respons\u00e1veis pela tomada de decis\u00f5es operacionais. </span><span class=\"S3445 S2AF6 S2 c15418i9i\" id=\"t3a_233\" style=\"top: 24187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do acompanhamento da execu\u00e7\u00e3o do plano estrat\u00e9gico, a Gest\u00e3o monitoriza o Volume de Neg\u00f3cios por geografia, com base </span><span class=\"S3446 S2AF6 S2 c1542a7x6\" id=\"t3b_233\" style=\"top: 24203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na localiza\u00e7\u00e3o do cliente onde o projeto \u00e9 entregue, sendo este crit\u00e9rio geogr\u00e1fico tamb\u00e9m usado para desagrega\u00e7\u00e3o do r\u00e9dito nas </span><span class=\"S3447 S2AF6 S2 c1543hllg\" id=\"t3c_233\" style=\"top: 24218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apresenta\u00e7\u00f5es para investidores. </span><span class=\"S3448 S2AF6 S2 c15446v0q\" id=\"t3d_233\" style=\"top: 24246px; left: 94px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As vendas e presta\u00e7\u00e3o de servi\u00e7os por geografia em 2022 e 2023 s\u00e3o analisados como segue: </span><span class=\"S3449 S2AF4 S2 c1545utxj\" id=\"t3e_233\" style=\"top: 24276px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S344A S2AF4 S2 c15463iep\" id=\"t3f_233\" style=\"top: 24276px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S344B S2AF4 S2 c1547fr7b\" id=\"t3g_233\" style=\"top: 24276px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S344C S2AF4 S2 c1548q93f\" id=\"t3h_233\" style=\"top: 24276px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S344D S2AF4 S2 c1549xoiv\" id=\"t3i_233\" style=\"top: 24276px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S344E S2AF7 S2 c1550xtbl\" id=\"t3j_233\" style=\"top: 24292.5px; left: 411px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S344F S2AF6 S2 c1551ftdz\" id=\"t3k_233\" style=\"top: 24314px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3450 S2AF6 S2 c1552x4cq\" id=\"t3l_233\" style=\"top: 24314px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3451 S2AF6 S2 c155317cb\" id=\"t3m_233\" style=\"top: 24314px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S3452 S2AF6 S2 c15547w22\" id=\"t3n_233\" style=\"top: 24314px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S3453 S2AF6 S2 c15557k9k\" id=\"t3o_233\" style=\"top: 24314px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S3454 S2AF6 S2 c1556b3lk\" id=\"t3p_233\" style=\"top: 24328px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3455 S2AF6 S2 c15575tjq\" id=\"t3q_233\" style=\"top: 24328px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3456 S2AF6 S2 c1558zxdz\" id=\"t3r_233\" style=\"top: 24328px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.554 </span><span class=\"S3457 S2AF6 S2 c15599lp3\" id=\"t3s_233\" style=\"top: 24328px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.655 </span><span class=\"S3458 S2AF6 S2 c1560f052\" id=\"t3t_233\" style=\"top: 24328px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,9% </span><span class=\"S3459 S2AF6 S2 c1561l1xj\" id=\"t3u_233\" style=\"top: 24342px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S345A S2AF6 S2 c1562k61f\" id=\"t3v_233\" style=\"top: 24342px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S345B S2AF6 S2 c1563idrk\" id=\"t3w_233\" style=\"top: 24342px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345C S2AF6 S2 c1564zphq\" id=\"t3x_233\" style=\"top: 24342px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345D S2AF6 S2 c1565ctc4\" id=\"t3y_233\" style=\"top: 24342px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62,6% </span><span class=\"S345E S2AF6 S2 c1566qncp\" id=\"t3z_233\" style=\"top: 24357px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S345F S2AF6 S2 c1567hf3l\" id=\"t40_233\" style=\"top: 24357px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3460 S2AF6 S2 c1568w19q\" id=\"t41_233\" style=\"top: 24357px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3461 S2AF6 S2 c1569ofw3\" id=\"t42_233\" style=\"top: 24357px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3462 S2AF6 S2 c1570dddl\" id=\"t43_233\" style=\"top: 24357px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,4% </span><span class=\"S3463 S2AF4 S2 c15719rcy\" id=\"t44_233\" style=\"top: 24389px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3464 S2AF4 S2 c1572um17\" id=\"t45_233\" style=\"top: 24389px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3465 S2AF4 S2 c15733buu\" id=\"t46_233\" style=\"top: 24389px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3466 S2AF4 S2 c1574bfkz\" id=\"t47_233\" style=\"top: 24389px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S3467 S2AF4 S2 c15752fcz\" id=\"t48_233\" style=\"top: 24389px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S3468 S2AF6 S2 c1576dygz\" id=\"t49_233\" style=\"top: 24413px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3469 S2AF6 S2 c15779i2x\" id=\"t4a_233\" style=\"top: 24413px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346A S2AF6 S2 c1578x14k\" id=\"t4b_233\" style=\"top: 24413px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S346B S2AF6 S2 c1579raop\" id=\"t4c_233\" style=\"top: 24413px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S346C S2AF6 S2 c15801qfx\" id=\"t4d_233\" style=\"top: 24413px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S346D S2AF6 S2 c15816mfx\" id=\"t4e_233\" style=\"top: 24427px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S346E S2AF6 S2 c1582pjf5\" id=\"t4f_233\" style=\"top: 24427px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346F S2AF6 S2 c1583bo38\" id=\"t4g_233\" style=\"top: 24427px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.450 </span><span class=\"S3470 S2AF6 S2 c1584ndtf\" id=\"t4h_233\" style=\"top: 24427px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.506 </span><span class=\"S3471 S2AF6 S2 c1585l4e2\" id=\"t4i_233\" style=\"top: 24427px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31,3% </span><span class=\"S3472 S2AF6 S2 c15861v0t\" id=\"t4j_233\" style=\"top: 24441px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S3473 S2AF6 S2 c1587lo3s\" id=\"t4k_233\" style=\"top: 24441px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3474 S2AF6 S2 c1588wp24\" id=\"t4l_233\" style=\"top: 24441px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3475 S2AF6 S2 c1589w38v\" id=\"t4m_233\" style=\"top: 24441px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3476 S2AF6 S2 c15908zuh\" id=\"t4n_233\" style=\"top: 24441px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">65,5% </span><span class=\"S3477 S2AF6 S2 c1591c9s8\" id=\"t4o_233\" style=\"top: 24455px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S3478 S2AF6 S2 c1592lgxu\" id=\"t4p_233\" style=\"top: 24455px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3479 S2AF6 S2 c1593wokc\" id=\"t4q_233\" style=\"top: 24455px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347A S2AF6 S2 c1594o2l9\" id=\"t4r_233\" style=\"top: 24455px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347B S2AF6 S2 c1595b1kn\" id=\"t4s_233\" style=\"top: 24455px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3,2% </span><span class=\"S347C S2AF6 S2 c15969126\" id=\"t4t_233\" style=\"top: 24485px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase n\u00e3o divulga informa\u00e7\u00f5es geogr\u00e1ficas de ativos n\u00e3o correntes pois o custo da elabora\u00e7\u00e3o dessa informa\u00e7\u00e3o, que n\u00e3o \u00e9 utilizada </span><span class=\"S347D S2AF6 S2 c1597uh8b\" id=\"t4u_233\" style=\"top: 24500px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Gest\u00e3o, seria excessivo. Consultar nota 6 - </span><span class=\"S347E S2AF6 S2 c1598grco\" id=\"t4v_233\" style=\"top: 24500px; left: 376px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Subsidi\u00e1rias com valor material de interesses que n\u00e3o controlam para alguma </span><span class=\"S347F S2AF6 S2 c1599weze\" id=\"t4w_233\" style=\"top: 24515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre os ativos n\u00e3o correntes na geografia de Angola. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14291": {
   "value": "<span class=\"S2F2D S2EAB S2 c201h840\" id=\"t1e_217\" style=\"top: 3583px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.3. </span><span class=\"S2F2E S2EAB S2 c202z9ar\" id=\"t1f_217\" style=\"top: 3583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o por segmentos </span><span class=\"S2F2F S2AF6 S2 c203qggj\" id=\"t1g_217\" style=\"top: 3611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os segmentos operacionais s\u00e3o apresentados de forma consistente com a estrutura de relato apresentada \u00e0 Gest\u00e3o. </span><span class=\"S2F30 S2AF6 S2 c204v3eb\" id=\"t1h_217\" style=\"top: 3638px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um segmento operacional \u00e9 uma componente ou conjunto de componentes agregados do Grupo que desenvolvem uma atividade que </span><span class=\"S2F31 S2AF6 S2 c2053h1s\" id=\"t1i_217\" style=\"top: 3653px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obt\u00e9m r\u00e9ditos e incorre em gastos, os seus resultados s\u00e3o revistos e acompanhados pela Gest\u00e3o e para o qual existe informa\u00e7\u00e3o financeira </span><span class=\"S2F32 S2AF6 S2 c2065olj\" id=\"t1j_217\" style=\"top: 3669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">distinta. </span><span class=\"S2F33 S2AF6 S2 c207szv2\" id=\"t1k_217\" style=\"top: 3696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase efetua o acompanhamento do desempenho das suas opera\u00e7\u00f5es de acordo com as principais linhas orientadoras do plano </span><span class=\"S2F34 S2AF6 S2 c208uf9b\" id=\"t1l_217\" style=\"top: 3712px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrat\u00e9gico para o horizonte 2019-2023, comunicado ao mercado em julho de 2019, com base no qual identificou os seguintes segmentos </span><span class=\"S2F35 S2AF6 S2 c209iie0\" id=\"t1m_217\" style=\"top: 3727px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacionais relat\u00e1veis: o Next-Gen, segmento de aposta da Novabase, que tem a ambi\u00e7\u00e3o de se tornar uma \u201cNext-Gen IT Services </span><span class=\"S2F36 S2AF6 S2 c2109z6f\" id=\"t1n_217\" style=\"top: 3742px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Company\u201d, e o Value Portfolio, segmento que tem como objetivo gerar os fundos necess\u00e1rios para financiar o crescimento e a </span><span class=\"S2F37 S2AF6 S2 c2116m2i\" id=\"t1o_217\" style=\"top: 3758px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transforma\u00e7\u00e3o do Next-Gen, n\u00e3o tendo agregado segmentos operacionais. </span><span class=\"S2F38 S2AF6 S2 c214u9f2\" id=\"t3_218\" style=\"top: 4018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a identifica\u00e7\u00e3o dos segmentos relat\u00e1veis da Novabase, incluindo a base de organiza\u00e7\u00e3o, atividades desenvolvidas por cada </span><span class=\"S2F39 S2AF6 S2 c215yoa7\" id=\"t4_218\" style=\"top: 4034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">segmento, bem como o tipo de servi\u00e7os ou produtos a partir dos quais a cada segmento relat\u00e1vel obt\u00e9m os seus r\u00e9ditos, s\u00e3o apresentados </span><span class=\"S2F3A S2AF6 S2 c2162dcy\" id=\"t5_218\" style=\"top: 4049px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na nota 5. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14316": {
   "value": "<span class=\"S2F3B S2EAB S2 c217ahjf\" id=\"t6_218\" style=\"top: 4083px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.4. </span><span class=\"S2F3C S2EAB S2 c218uxre\" id=\"t7_218\" style=\"top: 4083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es em moedas estrangeiras </span><span class=\"S2F3D S2AF4 S2 c2192qbz\" id=\"t8_218\" style=\"top: 4110px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Moeda funcional e de relato </span><span class=\"S2F3E S2AF6 S2 c220jftn\" id=\"t9_218\" style=\"top: 4126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os itens inclu\u00eddos nas demonstra\u00e7\u00f5es financeiras de cada empresa do Grupo, s\u00e3o mensurados usando a moeda do principal ambiente </span><span class=\"S2F3F S2AF6 S2 c221alcv\" id=\"ta_218\" style=\"top: 4142px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">econ\u00f3mico no qual a empresa funciona (moeda funcional). O Euro \u00e9 a moeda funcional e de relato da Empresa-M\u00e3e. </span><span class=\"S2F40 S2AF6 S2 c2226z0a\" id=\"tb_218\" style=\"top: 4169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As subsidi\u00e1rias inclu\u00eddas na consolida\u00e7\u00e3o que t\u00eam moeda funcional diferente da moeda de relato do Grupo s\u00e3o as que operam em Angola </span><span class=\"S2F41 S2AF6 S2 c223jm96\" id=\"tc_218\" style=\"top: 4184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e Reino Unido, conforme se pode ver na tabela inclu\u00edda na nota 6. </span><span class=\"S2F42 S2AF4 S2 c2240lvm\" id=\"td_218\" style=\"top: 4212px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es e saldos </span><span class=\"S2F43 S2AF6 S2 c22575lf\" id=\"te_218\" style=\"top: 4228px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es em moeda estrangeira s\u00e3o convertidas para a moeda funcional utilizando as taxas de c\u00e2mbio prevalecentes \u00e0 data da </span><span class=\"S2F44 S2AF6 S2 c2261nnn\" id=\"tf_218\" style=\"top: 4244px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o. Os ganhos e as perdas cambiais resultantes da liquida\u00e7\u00e3o destas transa\u00e7\u00f5es e da convers\u00e3o na data de relato dos ativos e </span><span class=\"S2F45 S2AF6 S2 c227dqw4\" id=\"tg_218\" style=\"top: 4259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos monet\u00e1rios denominados em moeda estrangeira s\u00e3o reconhecidos em resultados do exerc\u00edcio. </span><span class=\"S2F46 S2AF6 S2 c228pht2\" id=\"th_218\" style=\"top: 4286px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio em ativos financeiros n\u00e3o monet\u00e1rios que constituem instrumentos de capital mensurados ao justo valor s\u00e3o </span><span class=\"S2F47 S2AF6 S2 c229hqiu\" id=\"ti_218\" style=\"top: 4302px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas no resultado do per\u00edodo e relatadas na demonstra\u00e7\u00e3o dos resultados como parte de um ganho ou perda da flutua\u00e7\u00e3o de justo </span><span class=\"S2F48 S2AF6 S2 c230somz\" id=\"tj_218\" style=\"top: 4317px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor. As diferen\u00e7as de c\u00e2mbio em itens monet\u00e1rios s\u00e3o inclu\u00eddas em outro rendimento integral e relatadas na demonstra\u00e7\u00e3o do </span><span class=\"S2F49 S2AF6 S2 c2317f73\" id=\"tk_218\" style=\"top: 4332px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento integral. </span><span class=\"S2F4A S2AF6 S2 c232zkwc\" id=\"tl_218\" style=\"top: 4360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As principais cota\u00e7\u00f5es utilizadas \u00e0 data de relato foram as seguintes: </span><span class=\"S2F4B S2AF4 S2 c233k9cx\" id=\"tm_218\" style=\"top: 4389px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxas de c\u00e2mbio de refer\u00eancia do Euro </span><span class=\"S2F4C S2AF4 S2 c234ake5\" id=\"tn_218\" style=\"top: 4406px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(x de moeda estrangeira por 1 Euro) </span><span class=\"S2F4D S2AF4 S2 c235il4l\" id=\"to_218\" style=\"top: 4391px; left: 472px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa em </span><span class=\"S2F4E S2AF4 S2 c2366v1a\" id=\"tp_218\" style=\"top: 4391px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S2F4F S2AF4 S2 c23737d6\" id=\"tq_218\" style=\"top: 4408px; left: 417px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S2F50 S2AF4 S2 c2382wgc\" id=\"tr_218\" style=\"top: 4408px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S2F51 S2AF4 S2 c239nhqf\" id=\"ts_218\" style=\"top: 4408px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 </span><span class=\"S2F52 S2AF4 S2 c240as03\" id=\"tt_218\" style=\"top: 4408px; left: 750px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2022 </span><span class=\"S2F53 S2AF6 S2 c2419vbj\" id=\"tu_218\" style=\"top: 4430px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F54 S2AF6 S2 c242f83o\" id=\"tv_218\" style=\"top: 4430px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza de Angola (AOA) </span><span class=\"S2F55 S2AF6 S2 c24380pp\" id=\"tw_218\" style=\"top: 4430px; left: 436px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">942,9324 </span><span class=\"S2F56 S2AF6 S2 c244ujnq\" id=\"tx_218\" style=\"top: 4430px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">548,1427 </span><span class=\"S2F57 S2AF6 S2 c245v6wo\" id=\"ty_218\" style=\"top: 4430px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">712,5121 </span><span class=\"S2F58 S2AF6 S2 c2460yd7\" id=\"tz_218\" style=\"top: 4430px; left: 758px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">400,0302 </span><span class=\"S2F59 S2AF6 S2 c2475s6m\" id=\"t10_218\" style=\"top: 4448px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F5A S2AF6 S2 c2489gpq\" id=\"t11_218\" style=\"top: 4448px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar dos Estados Unidos da Am\u00e9rica (USD) </span><span class=\"S2F5B S2AF6 S2 c2493mox\" id=\"t12_218\" style=\"top: 4448px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,1050 </span><span class=\"S2F5C S2AF6 S2 c250wd9n\" id=\"t13_218\" style=\"top: 4448px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0666 </span><span class=\"S2F5D S2AF6 S2 c2513c18\" id=\"t14_218\" style=\"top: 4448px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0787 </span><span class=\"S2F5E S2AF6 S2 c252c9ss\" id=\"t15_218\" style=\"top: 4448px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0574 </span><span class=\"S2F5F S2AF6 S2 c253kcok\" id=\"t16_218\" style=\"top: 4465px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F60 S2AF6 S2 c2546r5w\" id=\"t17_218\" style=\"top: 4465px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra Esterlina do Reino Unido (GBP) </span><span class=\"S2F61 S2AF6 S2 c255cnrb\" id=\"t18_218\" style=\"top: 4465px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8691 </span><span class=\"S2F62 S2AF6 S2 c2566r8v\" id=\"t19_218\" style=\"top: 4465px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8869 </span><span class=\"S2F63 S2AF6 S2 c257v5k7\" id=\"t1a_218\" style=\"top: 4465px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8743 </span><span class=\"S2F64 S2AF6 S2 c258nsqs\" id=\"t1b_218\" style=\"top: 4465px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8483 </span><span class=\"S2F65 S2AF6 S2 c2595c8m\" id=\"t1c_218\" style=\"top: 4494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com exce\u00e7\u00e3o do AOA, todas as taxas de c\u00e2mbio utilizadas s\u00e3o o c\u00e2mbio oficial do EUR a 31.12.23 publicado no site do Banco de Portugal. </span><span class=\"S2F66 S2AF6 S2 c2603qr5\" id=\"t1d_218\" style=\"top: 4510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente ao AOA, foi usado o c\u00e2mbio mais aproximado da realidade caso as transa\u00e7\u00f5es fossem liquidadas na data de reporte, </span><span class=\"S2F67 S2AF6 S2 c261gbve\" id=\"t1e_218\" style=\"top: 4525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme previsto na IAS 21.26. Para informa\u00e7\u00e3o sobre as varia\u00e7\u00f5es mais relevantes observadas ap\u00f3s a data de relato nas taxas de c\u00e2mbio </span><span class=\"S2F68 S2AF6 S2 c262snc9\" id=\"t1f_218\" style=\"top: 4540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a que o Grupo tem maior exposi\u00e7\u00e3o, ver nota 3 a). </span><span class=\"S2F69 S2AF4 S2 c263dppz\" id=\"t1g_218\" style=\"top: 4568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Empresas do grupo </span><span class=\"S2F6A S2AF6 S2 c264uzos\" id=\"t1h_218\" style=\"top: 4584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os resultados e a posi\u00e7\u00e3o financeira de todas as entidades do Grupo que t\u00eam uma moeda funcional diferente da moeda de relato e que </span><span class=\"S2F6B S2AF6 S2 c2651biv\" id=\"t1i_218\" style=\"top: 4599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o \u00e9 a moeda de uma economia hiperinflacion\u00e1ria, s\u00e3o transpostos para a moeda de relato como se segue: </span><span class=\"S2F6C S2AF6 S2 c2667wlg\" id=\"t1j_218\" style=\"top: 4627px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) ativos e passivos \u00e0 data de relato s\u00e3o transpostos \u00e0 taxa de c\u00e2mbio de fecho em vigor na data de relato; </span><span class=\"S2F6D S2AF6 S2 c267vgdu\" id=\"t1k_218\" style=\"top: 4642px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) proveitos e custos em resultados s\u00e3o transpostos \u00e0s taxas de c\u00e2mbio m\u00e9dias ponderadas (exceto se essa m\u00e9dia n\u00e3o for uma </span><span class=\"S2F6E S2AF6 S2 c268pgd2\" id=\"t1l_218\" style=\"top: 4658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aproxima\u00e7\u00e3o razo\u00e1vel do efeito cumulativo das taxas prevalecentes nas datas de transa\u00e7\u00e3o, nesse caso os rendimentos e gastos s\u00e3o </span><span class=\"S2F6F S2AF6 S2 c269puet\" id=\"t1m_218\" style=\"top: 4673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transpostos \u00e0s datas de transa\u00e7\u00e3o); e </span><span class=\"S2F70 S2AF6 S2 c270ios6\" id=\"t1n_218\" style=\"top: 4688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) as diferen\u00e7as cambiais reconhecidas s\u00e3o apresentadas na demonstra\u00e7\u00e3o do rendimento integral. </span><span class=\"S2F71 S2AF6 S2 c271unv6\" id=\"t1o_218\" style=\"top: 4716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se a entidade operar numa economia hiperinflacion\u00e1ria, antes de se efetuar a transposi\u00e7\u00e3o da moeda funcional para a moeda de relato </span><span class=\"S2F72 S2AF6 S2 c272wqkr\" id=\"t1p_218\" style=\"top: 4731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme acima descrito, os valores relativos aos ativos, passivos, capital pr\u00f3prio, rendimentos e gastos dessa entidade devem ser, </span><span class=\"S2F73 S2AF6 S2 c273r4pu\" id=\"t1q_218\" style=\"top: 4746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeiramente, atualizados monetariamente, com base num \u00edndice geral de pre\u00e7os que reflita as altera\u00e7\u00f5es no poder geral de compra </span><span class=\"S2F74 S2AF6 S2 c2747j8f\" id=\"t1r_218\" style=\"top: 4762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da moeda do pa\u00eds no qual as opera\u00e7\u00f5es s\u00e3o geradas. </span><span class=\"S2F75 S2AF6 S2 c275osdz\" id=\"t1s_218\" style=\"top: 4789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo avalia anualmente se alguma das economias dos pa\u00edses emergentes onde tem subsidi\u00e1rias cumpre os principais crit\u00e9rios para </span><span class=\"S2F76 S2AF6 S2 c276pr7y\" id=\"t1t_218\" style=\"top: 4804px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser considerada hiperinflacion\u00e1ria, no \u00e2mbito da IAS 29 \u2013 \u2018Relato financeiro em economias hiperinflacion\u00e1rias\u2019. </span><span class=\"S2F77 S2AF6 S2 c277yak8\" id=\"t1u_218\" style=\"top: 4832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a Novabase procedeu \u00e0 reavalia\u00e7\u00e3o das economias onde opera no \u00e2mbito desta norma, com especial aten\u00e7\u00e3o \u00e0 economia </span><span class=\"S2F78 S2AF6 S2 c278ho3j\" id=\"t1v_218\" style=\"top: 4847px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">angolana que teve uma infla\u00e7\u00e3o de 20,0% no ano e uma infla\u00e7\u00e3o acumulada nos \u00faltimos tr\u00eas anos em torno dos 73,4%, e concluiu que </span><span class=\"S2F79 S2AF6 S2 c279s0jg\" id=\"t1w_218\" style=\"top: 4863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o estavam reunidas as condi\u00e7\u00f5es necess\u00e1rias para nenhuma dessas economias ser considerada uma economia hiperinflacion\u00e1ria </span><span class=\"S2F7A S2AF6 S2 c28077re\" id=\"t1x_218\" style=\"top: 4878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(recorda-se que Angola foi qualificada como economia hiperinflacion\u00e1ria nos anos de 2017 e 2018, tendo em 2019 deixado de cumprir os </span><span class=\"S2F7B S2AF6 S2 c281g072\" id=\"t1y_218\" style=\"top: 4893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">crit\u00e9rios, pelo que o Grupo cessou a aplica\u00e7\u00e3o da IAS 29 nas contas da sua subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. para o </span><span class=\"S2F7C S2AF6 S2 c282yuep\" id=\"t1z_218\" style=\"top: 4909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio que terminou a 31 de dezembro de 2019). </span><span class=\"S2F7D S2AF6 S2 c283o809\" id=\"t20_218\" style=\"top: 4936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos entre empresas do Grupo e ganhos ou perdas cambiais relacionados s\u00e3o eliminados na consolida\u00e7\u00e3o. No entanto, quando </span><span class=\"S2F7E S2AF6 S2 c284xw6r\" id=\"t21_218\" style=\"top: 4951px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o empr\u00e9stimo \u00e9 entre empresas do Grupo que t\u00eam moedas funcionais diferentes, o ganho ou perda cambial n\u00e3o pode ser eliminado por </span><span class=\"S2F7F S2AF6 S2 c285e4kt\" id=\"t22_218\" style=\"top: 4966px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">completo e \u00e9 reconhecido no resultado consolidado, a menos que a liquida\u00e7\u00e3o do empr\u00e9stimo n\u00e3o esteja planeada nem seja prov\u00e1vel </span><span class=\"S2F80 S2AF6 S2 c286br3y\" id=\"t23_218\" style=\"top: 4982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que ocorra num futuro previs\u00edvel (\u201cforeseeable future\u201d) e, portanto, \u00e9 em subst\u00e2ncia uma extens\u00e3o do investimento l\u00edquido numa </span><span class=\"S2F81 S2AF6 S2 c287hu38\" id=\"t24_218\" style=\"top: 4997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00e3o estrangeira. </span><span class=\"S2F82 S2AF6 S2 c288lff4\" id=\"t25_218\" style=\"top: 5025px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nesse caso, as diferen\u00e7as cambiais - sejam elas provenientes da transposi\u00e7\u00e3o de investimentos l\u00edquidos em opera\u00e7\u00f5es estrangeiras (i.e., </span><span class=\"S2F83 S2AF6 S2 c289kf5i\" id=\"t26_218\" style=\"top: 5040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da convers\u00e3o de itens monet\u00e1rios a taxas diferentes daquelas a que foram convertidos no reconhecimento inicial ou em demonstra\u00e7\u00f5es </span><span class=\"S2F84 S2AF6 S2 c290tcnr\" id=\"t27_218\" style=\"top: 5055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras anteriores) ou do reembolso antecipado de itens monet\u00e1rios que fa\u00e7am parte do investimento l\u00edquido numa entidade </span><span class=\"S2F85 S2AF6 S2 c291cx7b\" id=\"t28_218\" style=\"top: 5071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrangeira - s\u00e3o reconhecidas em outro rendimento integral, na rubrica \u2018Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras\u2019, permanecendo </span><span class=\"S2F86 S2AF6 S2 c29215vl\" id=\"t29_218\" style=\"top: 5086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em reservas at\u00e9 \u00e0 venda ou liquida\u00e7\u00e3o de tais entidades estrangeiras. </span><span class=\"S2F87 S2AF6 S2 c2951nmc\" id=\"t3_219\" style=\"top: 5318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A partir do momento em que se deixe de verificar os crit\u00e9rios para a continuidade da classifica\u00e7\u00e3o do valor a receber (em parte ou todo) </span><span class=\"S2F88 S2AF6 S2 c296m1au\" id=\"t4_219\" style=\"top: 5334px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como extens\u00e3o l\u00edquida ao investimento (\"ELI\"), os ganhos e perdas cambiais futuros com ele relacionados passam a ser registados em </span><span class=\"S2F89 S2AF6 S2 c297529d\" id=\"t5_219\" style=\"top: 5349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados, sendo que os ganhos e perdas hist\u00f3ricos registados at\u00e9 esse momento n\u00e3o s\u00e3o reclassificados para resultados. </span><span class=\"S2F8A S2AF6 S2 c298bkxk\" id=\"t6_219\" style=\"top: 5376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma entidade estrangeira \u00e9 vendida ou liquidada ou substantivamente liquidada, as diferen\u00e7as de c\u00e2mbio acumuladas s\u00e3o </span><span class=\"S2F8B S2AF6 S2 c299d6wa\" id=\"t7_219\" style=\"top: 5392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados como parte do ganho ou perda na venda. Na aliena\u00e7\u00e3o parcial de uma subsidi\u00e1ria sem perda de controlo, a </span><span class=\"S2F8C S2AF6 S2 c300dftr\" id=\"t8_219\" style=\"top: 5407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parcela correspondente das diferen\u00e7as de c\u00e2mbio acumuladas \u00e9 reclassificada para interesses que n\u00e3o controlam, dentro dos capitais </span><span class=\"S2F8D S2AF6 S2 c301t6sg\" id=\"t9_219\" style=\"top: 5422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prios. </span><span class=\"S3165 S2EAB S2 c7892zrs\" id=\"t1h_226\" style=\"top: 15349px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3166 S2EAB S2 c790lwyy\" id=\"t1i_226\" style=\"top: 15349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de c\u00e2mbio </span><span class=\"S3167 S2AF6 S2 c791axgh\" id=\"t1j_226\" style=\"top: 15377px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de flutua\u00e7\u00e3o cambial, sobretudo do D\u00f3lar norte-americano (USD), dado que algumas subsidi\u00e1rias </span><span class=\"S3168 S2AF6 S2 c792is84\" id=\"t1k_226\" style=\"top: 15392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetuam transa\u00e7\u00f5es nesta moeda, mas tamb\u00e9m da Libra (GBP) e do Kwanza (AOA). </span><span class=\"S3169 S2AF6 S2 c7934mw7\" id=\"t1l_226\" style=\"top: 15420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O departamento financeiro \u00e9 respons\u00e1vel pelo acompanhamento da evolu\u00e7\u00e3o cambial das moedas referidas acima, procurando mitigar o </span><span class=\"S316A S2AF6 S2 c794zlcl\" id=\"t1m_226\" style=\"top: 15435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impacto da flutua\u00e7\u00e3o cambial nos resultados consolidados. Sempre que as expectativas de evolu\u00e7\u00e3o de taxas de c\u00e2mbio o justifiquem, o </span><span class=\"S316B S2AF6 S2 c79542u4\" id=\"t1n_226\" style=\"top: 15450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo procura contratar opera\u00e7\u00f5es de prote\u00e7\u00e3o contra movimentos adversos, atrav\u00e9s de instrumentos financeiros derivados (ver nota </span><span class=\"S316C S2AF6 S2 c7969ssx\" id=\"t1o_226\" style=\"top: 15466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15). Estes instrumentos financeiros n\u00e3o cumprem com os requisitos da contabilidade de cobertura, pelo que s\u00e3o contabilizados como </span><span class=\"S316D S2AF6 S2 c7970mao\" id=\"t1p_226\" style=\"top: 15481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos de negocia\u00e7\u00e3o, com as varia\u00e7\u00f5es no justo valor registadas em resultados. </span><span class=\"S316E S2AF6 S2 c800nk5w\" id=\"t3_227\" style=\"top: 15718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o mercado cambial foi marcado por uma certa acalmia no que diz respeito \u00e0s principais divisas internacionais. Houve, no </span><span class=\"S316F S2AF6 S2 c801wta3\" id=\"t4_227\" style=\"top: 15734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">entanto, maior volatilidade na rela\u00e7\u00e3o do Euro com o D\u00f3lar. At\u00e9 meados de julho de 2023, a moeda \u00fanica europeia valorizou face \u00e0 </span><span class=\"S3170 S2AF6 S2 c802vxa3\" id=\"t5_227\" style=\"top: 15749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">americana, sobretudo depois de a pol\u00edtica monet\u00e1ria do Banco Central Europeu ter come\u00e7ado a acompanhar o combate \u00e0 infla\u00e7\u00e3o iniciado </span><span class=\"S3171 S2AF6 S2 c803p6xz\" id=\"t6_227\" style=\"top: 15764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Reserva Federal americana (FED). Contudo, no segundo semestre, o D\u00f3lar recuperou, impulsionado pelo desempenho econ\u00f3mico </span><span class=\"S3172 S2AF6 S2 c804yr7f\" id=\"t7_227\" style=\"top: 15780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acima do esperado nos Estados Unidos. Ao que tudo indica, a subida agressiva das taxas de juros nos dois \u00faltimos anos parece ter chegado </span><span class=\"S3173 S2AF6 S2 c805c59m\" id=\"t8_227\" style=\"top: 15795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao fim, esperando-se cortes nas taxas de juros em 2024, por\u00e9m condicionados pela evolu\u00e7\u00e3o da infla\u00e7\u00e3o, num ano em que a recess\u00e3o \u00e9 </span><span class=\"S3174 S2AF6 S2 c806j9xz\" id=\"t9_227\" style=\"top: 15810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um cen\u00e1rio muito poss\u00edvel nas principais economias ocidentais, o que poder\u00e1 levar a uma maior volatilidade no mercado de divisas. </span><span class=\"S3175 S2AF6 S2 c807gjc6\" id=\"ta_227\" style=\"top: 15838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar das referidas incertezas, a Novabase n\u00e3o espera ver o seu risco cambial significativamente agravado. Por um lado, o Grupo tem </span><span class=\"S3176 S2AF6 S2 c8088fvi\" id=\"tb_227\" style=\"top: 15853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como pol\u00edtica manter um n\u00edvel elevado de cobertura do risco de exposi\u00e7\u00e3o ao D\u00f3lar norte-americano, e por outro lado, a sua exposi\u00e7\u00e3o </span><span class=\"S3177 S2AF6 S2 c8099x7c\" id=\"tc_227\" style=\"top: 15868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 Libra e a moedas de pa\u00edses emergentes \u00e9 atualmente bastante reduzida, conforme decorre da leitura da pr\u00f3xima tabela. </span><span class=\"S3178 S2AF6 S2 c810tby0\" id=\"td_227\" style=\"top: 15896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia \u00e0s taxas divulgadas na nota 2.4. (2) Transa\u00e7\u00f5es e saldos, desde a data de relato e at\u00e9 31 de mar\u00e7o n\u00e3o foram observadas </span><span class=\"S3179 S2AF6 S2 c811fdbs\" id=\"te_227\" style=\"top: 15911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">varia\u00e7\u00f5es relevantes. A taxa de c\u00e2mbio EUR/USD apresentou uma varia\u00e7\u00e3o negativa de 2,16%, numa tend\u00eancia de valoriza\u00e7\u00e3o do USD </span><span class=\"S317A S2AF6 S2 c812qw76\" id=\"tf_227\" style=\"top: 15926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fruto do desempenho acima do esperado da economia americana, e a Libra Esterlina apreciou face ao Euro 1,63%. </span><span class=\"S317B S2AF6 S2 c813syup\" id=\"tg_227\" style=\"top: 15954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio a 31 de dezembro com base nos montantes da Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira </span><span class=\"S317C S2AF6 S2 c8145c5n\" id=\"th_227\" style=\"top: 15969px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consolidada dos ativos e passivos financeiros das opera\u00e7\u00f5es em continua\u00e7\u00e3o do Grupo \u00e9 como segue: </span><span class=\"S317D S2AF4 S2 c8159ra7\" id=\"ti_227\" style=\"top: 15998px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S317E S2AF4 S2 c816no23\" id=\"tj_227\" style=\"top: 15998px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S317F S2AF4 S2 c8171snq\" id=\"tk_227\" style=\"top: 15998px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S3180 S2AF4 S2 c818t730\" id=\"tl_227\" style=\"top: 15998px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S3181 S2AF4 S2 c8198x88\" id=\"tm_227\" style=\"top: 15998px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S3182 S2AF4 S2 c820rk0z\" id=\"tn_227\" style=\"top: 15998px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S3183 S2AF4 S2 c821fn8u\" id=\"to_227\" style=\"top: 15998px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3184 S2AF4 S2 c822raet\" id=\"tp_227\" style=\"top: 16023px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3185 S2AF6 S2 c823tkpv\" id=\"tq_227\" style=\"top: 16038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S3186 S2AF6 S2 c8242elp\" id=\"tr_227\" style=\"top: 16038px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.951 </span><span class=\"S3187 S2AF6 S2 c825hkwy\" id=\"ts_227\" style=\"top: 16038px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10 </span><span class=\"S3188 S2AF6 S2 c8266lng\" id=\"tt_227\" style=\"top: 16038px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3189 S2AF6 S2 c82766r4\" id=\"tu_227\" style=\"top: 16038px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318A S2AF6 S2 c828zaw2\" id=\"tv_227\" style=\"top: 16038px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318B S2AF6 S2 c82923p0\" id=\"tw_227\" style=\"top: 16038px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S318C S2AF6 S2 c8304nsm\" id=\"tx_227\" style=\"top: 16052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S318D S2AF6 S2 c831jgpt\" id=\"ty_227\" style=\"top: 16052px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S318E S2AF6 S2 c832m3x1\" id=\"tz_227\" style=\"top: 16052px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318F S2AF6 S2 c833afk0\" id=\"t10_227\" style=\"top: 16052px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3190 S2AF6 S2 c834kft0\" id=\"t11_227\" style=\"top: 16052px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3191 S2AF6 S2 c835cx4r\" id=\"t12_227\" style=\"top: 16052px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3192 S2AF6 S2 c836mcpx\" id=\"t13_227\" style=\"top: 16052px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S3193 S2AF6 S2 c837lvk8\" id=\"t14_227\" style=\"top: 16066px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S3194 S2AF6 S2 c838b0zr\" id=\"t15_227\" style=\"top: 16066px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.056 </span><span class=\"S3195 S2AF6 S2 c839z54c\" id=\"t16_227\" style=\"top: 16066px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.853 </span><span class=\"S3196 S2AF6 S2 c840lfda\" id=\"t17_227\" style=\"top: 16066px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">392 </span><span class=\"S3197 S2AF6 S2 c841y2v3\" id=\"t18_227\" style=\"top: 16066px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3198 S2AF6 S2 c842173o\" id=\"t19_227\" style=\"top: 16066px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S3199 S2AF6 S2 c843r254\" id=\"t1a_227\" style=\"top: 16066px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.332 </span><span class=\"S319A S2AF6 S2 c844v0yp\" id=\"t1b_227\" style=\"top: 16080px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S319B S2AF6 S2 c8458md3\" id=\"t1c_227\" style=\"top: 16080px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.091 </span><span class=\"S319C S2AF6 S2 c846bu54\" id=\"t1d_227\" style=\"top: 16080px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319D S2AF6 S2 c847rnk8\" id=\"t1e_227\" style=\"top: 16080px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S319E S2AF6 S2 c8487gj5\" id=\"t1f_227\" style=\"top: 16080px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319F S2AF6 S2 c849ktxq\" id=\"t1g_227\" style=\"top: 16080px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A0 S2AF6 S2 c850nqrt\" id=\"t1h_227\" style=\"top: 16080px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S31A1 S2AF6 S2 c851zwti\" id=\"t1i_227\" style=\"top: 16094px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31A2 S2AF6 S2 c852kh9z\" id=\"t1j_227\" style=\"top: 16094px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A3 S2AF6 S2 c853d0sr\" id=\"t1k_227\" style=\"top: 16094px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A4 S2AF6 S2 c854sfm7\" id=\"t1l_227\" style=\"top: 16094px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A5 S2AF6 S2 c855y4s9\" id=\"t1m_227\" style=\"top: 16094px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A6 S2AF6 S2 c856d9s2\" id=\"t1n_227\" style=\"top: 16094px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A7 S2AF6 S2 c857ue46\" id=\"t1o_227\" style=\"top: 16094px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A8 S2AF6 S2 c858pd9b\" id=\"t1p_227\" style=\"top: 16108px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S31A9 S2AF6 S2 c8593cys\" id=\"t1q_227\" style=\"top: 16108px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.217 </span><span class=\"S31AA S2AF6 S2 c860rnw8\" id=\"t1r_227\" style=\"top: 16108px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.049 </span><span class=\"S31AB S2AF6 S2 c8611j69\" id=\"t1s_227\" style=\"top: 16108px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.112 </span><span class=\"S31AC S2AF6 S2 c86224wh\" id=\"t1t_227\" style=\"top: 16108px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31AD S2AF6 S2 c863bm5j\" id=\"t1u_227\" style=\"top: 16108px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S31AE S2AF6 S2 c864g9f6\" id=\"t1v_227\" style=\"top: 16108px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S31AF S2AF6 S2 c8653mp7\" id=\"t1w_227\" style=\"top: 16126px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">104.759 </span><span class=\"S31B0 S2AF6 S2 c866rjou\" id=\"t1x_227\" style=\"top: 16126px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.912 </span><span class=\"S31B1 S2AF6 S2 c867e7mr\" id=\"t1y_227\" style=\"top: 16126px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.508 </span><span class=\"S31B2 S2AF6 S2 c868yfvk\" id=\"t1z_227\" style=\"top: 16126px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31B3 S2AF6 S2 c869j7lh\" id=\"t20_227\" style=\"top: 16126px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31B4 S2AF6 S2 c87037rd\" id=\"t21_227\" style=\"top: 16126px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113.449 </span><span class=\"S31B5 S2AF4 S2 c871mflv\" id=\"t22_227\" style=\"top: 16143px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S31B6 S2AF6 S2 c872nb7h\" id=\"t23_227\" style=\"top: 16157px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S31B7 S2AF6 S2 c873p5cb\" id=\"t24_227\" style=\"top: 16157px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.196 </span><span class=\"S31B8 S2AF6 S2 c874v0xy\" id=\"t25_227\" style=\"top: 16157px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31B9 S2AF6 S2 c875reft\" id=\"t26_227\" style=\"top: 16157px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BA S2AF6 S2 c876uq29\" id=\"t27_227\" style=\"top: 16157px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BB S2AF6 S2 c877lkou\" id=\"t28_227\" style=\"top: 16157px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55 </span><span class=\"S31BC S2AF6 S2 c87814mw\" id=\"t29_227\" style=\"top: 16157px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S31BD S2AF6 S2 c879b5t7\" id=\"t2a_227\" style=\"top: 16171px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S31BE S2AF6 S2 c8807626\" id=\"t2b_227\" style=\"top: 16171px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">42.263 </span><span class=\"S31BF S2AF6 S2 c881mxax\" id=\"t2c_227\" style=\"top: 16171px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31C0 S2AF6 S2 c882ps0c\" id=\"t2d_227\" style=\"top: 16171px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31C1 S2AF6 S2 c883w3gk\" id=\"t2e_227\" style=\"top: 16171px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31C2 S2AF6 S2 c88413we\" id=\"t2f_227\" style=\"top: 16171px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39 </span><span class=\"S31C3 S2AF6 S2 c885v2jq\" id=\"t2g_227\" style=\"top: 16171px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S31C4 S2AF6 S2 c886cgvu\" id=\"t2h_227\" style=\"top: 16186px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31C5 S2AF6 S2 c887p65a\" id=\"t2i_227\" style=\"top: 16186px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31C6 S2AF6 S2 c88894m7\" id=\"t2j_227\" style=\"top: 16186px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C7 S2AF6 S2 c8892q9n\" id=\"t2k_227\" style=\"top: 16186px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C8 S2AF6 S2 c890s3kk\" id=\"t2l_227\" style=\"top: 16186px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C9 S2AF6 S2 c891ue1j\" id=\"t2m_227\" style=\"top: 16186px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31CA S2AF6 S2 c8929wn4\" id=\"t2n_227\" style=\"top: 16186px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31CB S2AF6 S2 c893q3wt\" id=\"t2o_227\" style=\"top: 16204px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.719 </span><span class=\"S31CC S2AF6 S2 c894nhuo\" id=\"t2p_227\" style=\"top: 16204px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31CD S2AF6 S2 c895guai\" id=\"t2q_227\" style=\"top: 16204px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31CE S2AF6 S2 c8962d2d\" id=\"t2r_227\" style=\"top: 16204px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31CF S2AF6 S2 c897f4jh\" id=\"t2s_227\" style=\"top: 16204px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">94 </span><span class=\"S31D0 S2AF6 S2 c8989wu3\" id=\"t2t_227\" style=\"top: 16204px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56.664 </span><span class=\"S31D1 S2AF4 S2 c899y681\" id=\"t2u_227\" style=\"top: 16239px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S31D2 S2AF4 S2 c900t164\" id=\"t2v_227\" style=\"top: 16239px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S31D3 S2AF4 S2 c901mnxd\" id=\"t2w_227\" style=\"top: 16239px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S31D4 S2AF4 S2 c9023eu0\" id=\"t2x_227\" style=\"top: 16239px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S31D5 S323D S2 c903fw33\" id=\"t2y_227\" style=\"top: 16239px; left: 602px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S31D6 S2AF4 S2 c9045xk2\" id=\"t2z_227\" style=\"top: 16239px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S31D7 S2AF4 S2 c905428t\" id=\"t30_227\" style=\"top: 16239px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S31D8 S2AF4 S2 c90650t6\" id=\"t31_227\" style=\"top: 16239px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S31D9 S2AF4 S2 c907o1nt\" id=\"t32_227\" style=\"top: 16264px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S31DA S2AF6 S2 c9082whi\" id=\"t33_227\" style=\"top: 16278px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S31DB S2AF6 S2 c909qmsc\" id=\"t34_227\" style=\"top: 16278px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.</span><span class=\"S31DC S2AF6 S2 c9105nvp\" id=\"t35_227\" style=\"top: 16278px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">879 </span><span class=\"S31DD S2AF6 S2 c9119sy7\" id=\"t36_227\" style=\"top: 16278px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DE S2AF6 S2 c912d318\" id=\"t37_227\" style=\"top: 16278px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DF S2AF6 S2 c913fmx2\" id=\"t38_227\" style=\"top: 16278px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E0 S2AF6 S2 c914tfqb\" id=\"t39_227\" style=\"top: 16278px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E1 S2AF6 S2 c9151gt9\" id=\"t3a_227\" style=\"top: 16278px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S31E2 S2AF6 S2 c916y58n\" id=\"t3b_227\" style=\"top: 16293px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S31E3 S2AF6 S2 c9174nfi\" id=\"t3c_227\" style=\"top: 16293px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.</span><span class=\"S31E4 S2AF6 S2 c9183xxo\" id=\"t3d_227\" style=\"top: 16293px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">466 </span><span class=\"S31E5 S2AF6 S2 c919aw8b\" id=\"t3e_227\" style=\"top: 16293px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E6 S2AF6 S2 c92069qj\" id=\"t3f_227\" style=\"top: 16293px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E7 S2AF6 S2 c921h7ew\" id=\"t3g_227\" style=\"top: 16293px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E8 S2AF6 S2 c922rdb1\" id=\"t3h_227\" style=\"top: 16293px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E9 S2AF6 S2 c9235zcc\" id=\"t3i_227\" style=\"top: 16293px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S31EA S2AF6 S2 c924sol7\" id=\"t3j_227\" style=\"top: 16307px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S31EB S2AF6 S2 c9253rjp\" id=\"t3k_227\" style=\"top: 16307px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.</span><span class=\"S31EC S2AF6 S2 c92620md\" id=\"t3l_227\" style=\"top: 16307px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">721 </span><span class=\"S31ED S2AF6 S2 c927oq5p\" id=\"t3m_227\" style=\"top: 16307px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.363 </span><span class=\"S31EE S2AF6 S2 c928txtj\" id=\"t3n_227\" style=\"top: 16307px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31EF S2AF6 S2 c929h4rz\" id=\"t3o_227\" style=\"top: 16307px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S31F0 S2AF6 S2 c930xmsr\" id=\"t3p_227\" style=\"top: 16307px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S31F1 S2AF6 S2 c931gxeh\" id=\"t3q_227\" style=\"top: 16307px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.477 </span><span class=\"S31F2 S2AF6 S2 c932zhr2\" id=\"t3r_227\" style=\"top: 16321px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S31F3 S2AF6 S2 c933dh6s\" id=\"t3s_227\" style=\"top: 16321px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.</span><span class=\"S31F4 S2AF6 S2 c934xc33\" id=\"t3t_227\" style=\"top: 16321px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">514 </span><span class=\"S31F5 S2AF6 S2 c935uey9\" id=\"t3u_227\" style=\"top: 16321px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F6 S2AF6 S2 c936yzp7\" id=\"t3v_227\" style=\"top: 16321px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F7 S2AF6 S2 c9370x2c\" id=\"t3w_227\" style=\"top: 16321px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F8 S2AF6 S2 c938a732\" id=\"t3x_227\" style=\"top: 16321px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F9 S2AF6 S2 c939b6ud\" id=\"t3y_227\" style=\"top: 16321px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S31FA S2AF6 S2 c940io69\" id=\"t3z_227\" style=\"top: 16335px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31FB S2AF6 S2 c9415adu\" id=\"t40_227\" style=\"top: 16335px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S31FC S2AF6 S2 c942t1z5\" id=\"t41_227\" style=\"top: 16335px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FD S2AF6 S2 c9436nuo\" id=\"t42_227\" style=\"top: 16335px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FE S2AF6 S2 c944xytg\" id=\"t43_227\" style=\"top: 16335px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FF S2AF6 S2 c9455dvx\" id=\"t44_227\" style=\"top: 16335px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3200 S2AF6 S2 c946jzq9\" id=\"t45_227\" style=\"top: 16335px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3201 S2AF6 S2 c9472v43\" id=\"t46_227\" style=\"top: 16349px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S3202 S2AF6 S2 c9484tec\" id=\"t47_227\" style=\"top: 16349px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">78.</span><span class=\"S3203 S2AF6 S2 c949ig96\" id=\"t48_227\" style=\"top: 16349px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132 </span><span class=\"S3204 S2AF6 S2 c950nb38\" id=\"t49_227\" style=\"top: 16349px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.837 </span><span class=\"S3205 S2AF6 S2 c951ob9h\" id=\"t4a_227\" style=\"top: 16349px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3206 S2AF6 S2 c952egrq\" id=\"t4b_227\" style=\"top: 16349px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S3207 S2AF6 S2 c953w92k\" id=\"t4c_227\" style=\"top: 16349px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">320 </span><span class=\"S3208 S2AF6 S2 c954jx5u\" id=\"t4d_227\" style=\"top: 16349px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3209 S2AF6 S2 c95587er\" id=\"t4e_227\" style=\"top: 16367px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">130.</span><span class=\"S320A S2AF6 S2 c956p70c\" id=\"t4f_227\" style=\"top: 16367px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">958 </span><span class=\"S320B S2AF6 S2 c9572v8u\" id=\"t4g_227\" style=\"top: 16367px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.</span><span class=\"S320C S2AF6 S2 c9583yfr\" id=\"t4h_227\" style=\"top: 16367px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">200 </span><span class=\"S320D S2AF6 S2 c959rowm\" id=\"t4i_227\" style=\"top: 16367px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S320E S2AF6 S2 c960rurj\" id=\"t4j_227\" style=\"top: 16367px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">402 </span><span class=\"S320F S2AF6 S2 c961q8zf\" id=\"t4k_227\" style=\"top: 16367px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">336 </span><span class=\"S3210 S2AF6 S2 c9621e3m\" id=\"t4l_227\" style=\"top: 16367px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">137.896 </span><span class=\"S3211 S2AF4 S2 c9630x4e\" id=\"t4m_227\" style=\"top: 16384px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3212 S2AF6 S2 c9640gbg\" id=\"t4n_227\" style=\"top: 16398px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3213 S2AF6 S2 c965z2cl\" id=\"t4o_227\" style=\"top: 16398px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.706 </span><span class=\"S3214 S2AF6 S2 c9668aug\" id=\"t4p_227\" style=\"top: 16398px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3215 S2AF6 S2 c9672oi5\" id=\"t4q_227\" style=\"top: 16398px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3216 S2AF6 S2 c968qjl9\" id=\"t4r_227\" style=\"top: 16398px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3217 S2AF6 S2 c9694sxx\" id=\"t4s_227\" style=\"top: 16398px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113 </span><span class=\"S3218 S2AF6 S2 c97019e7\" id=\"t4t_227\" style=\"top: 16398px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3219 S2AF6 S2 c971m675\" id=\"t4u_227\" style=\"top: 16412px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S321A S2AF6 S2 c9727k2b\" id=\"t4v_227\" style=\"top: 16412px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.293 </span><span class=\"S321B S2AF6 S2 c97374yo\" id=\"t4w_227\" style=\"top: 16412px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S321C S2AF6 S2 c974v4cv\" id=\"t4x_227\" style=\"top: 16412px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S321D S2AF6 S2 c9756oaq\" id=\"t4y_227\" style=\"top: 16412px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S321E S2AF6 S2 c976i51q\" id=\"t4z_227\" style=\"top: 16412px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S321F S2AF6 S2 c9777nwv\" id=\"t50_227\" style=\"top: 16412px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3220 S2AF6 S2 c9788q8r\" id=\"t51_227\" style=\"top: 16426px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3221 S2AF6 S2 c979fct1\" id=\"t52_227\" style=\"top: 16426px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3222 S2AF6 S2 c980fq6e\" id=\"t53_227\" style=\"top: 16426px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3223 S2AF6 S2 c981rgia\" id=\"t54_227\" style=\"top: 16426px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3224 S2AF6 S2 c982stkz\" id=\"t55_227\" style=\"top: 16426px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3225 S2AF6 S2 c9835erl\" id=\"t56_227\" style=\"top: 16426px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3226 S2AF6 S2 c9841ljj\" id=\"t57_227\" style=\"top: 16426px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3227 S2AF6 S2 c985jszs\" id=\"t58_227\" style=\"top: 16444px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">59.111 </span><span class=\"S3228 S2AF6 S2 c986ya5w\" id=\"t59_227\" style=\"top: 16444px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S3229 S2AF6 S2 c987khbf\" id=\"t5a_227\" style=\"top: 16444px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S322A S2AF6 S2 c9884oqa\" id=\"t5b_227\" style=\"top: 16444px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21</span><span class=\"S322B S2AF6 S2 c989uyz9\" id=\"t5c_227\" style=\"top: 16444px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S322C S2AF6 S2 c990aoho\" id=\"t5d_227\" style=\"top: 16444px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">150 </span><span class=\"S322D S2AF6 S2 c991vt8y\" id=\"t5e_227\" style=\"top: 16444px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60.344 </span><span class=\"S322E S2C11 S2 c992o5qx\" id=\"t5f_227\" style=\"top: 16476px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S322F S2AF6 S2 c993tu6q\" id=\"t5g_227\" style=\"top: 16476px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Exposi\u00e7\u00e3o ao Kwanza atrav\u00e9s da subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., considerada em opera\u00e7\u00f5es </span><span class=\"S3230 S2AF6 S2 c9945wr8\" id=\"t5h_227\" style=\"top: 16491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas em 2023 (ver nota 38). </span><span class=\"S3231 S2AF6 S2 c995zng0\" id=\"t5i_227\" style=\"top: 16525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de 10% de refor\u00e7o </span><span class=\"S3232 S2AF6 S2 c996bn1w\" id=\"t5j_227\" style=\"top: 16540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou enfraquecimento do Euro versus outras moedas, das taxas aplicadas a 31 de dezembro de 2023 para cada classe de instrumento </span><span class=\"S3233 S2AF6 S2 c997lq4w\" id=\"t5k_227\" style=\"top: 16556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as taxas de mercado </span><span class=\"S3234 S2AF6 S2 c998nnw7\" id=\"t5l_227\" style=\"top: 16571px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">raramente se alteram isoladamente. </span><span class=\"S3235 S2AF6 S2 c999vlua\" id=\"t5m_227\" style=\"top: 16599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob este pressuposto, com um fortalecimento ou enfraquecimento de 10% do Euro versus todas as taxas de c\u00e2mbio, os lucros antes de </span><span class=\"S3236 S2AF6 S2 c1000rrn8\" id=\"t5n_227\" style=\"top: 16614px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos (e por iner\u00eancia dos capitais) teriam aumentado ou diminu\u00eddo, respetivamente, 571m\u20ac em 2023 e 775m\u20ac em 2022. N\u00e3o existem </span><span class=\"S3237 S2AF6 S2 c1001trbx\" id=\"t5o_227\" style=\"top: 16629px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos diretos em capitais pr\u00f3prios uma vez que o Grupo n\u00e3o det\u00e9m instrumentos financeiros com varia\u00e7\u00f5es do justo valor registadas </span><span class=\"S3238 S2AF6 S2 c1002cajw\" id=\"t5p_227\" style=\"top: 16644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em capital pr\u00f3prio nem se encontra a aplicar a contabilidade de cobertura. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14317": {
   "value": "<span class=\"S2F3B S2EAB S2 c217ahjf\" id=\"t6_218\" style=\"top: 4083px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.4. </span><span class=\"S2F3C S2EAB S2 c218uxre\" id=\"t7_218\" style=\"top: 4083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es em moedas estrangeiras </span><span class=\"S2F3D S2AF4 S2 c2192qbz\" id=\"t8_218\" style=\"top: 4110px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Moeda funcional e de relato </span><span class=\"S2F3E S2AF6 S2 c220jftn\" id=\"t9_218\" style=\"top: 4126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os itens inclu\u00eddos nas demonstra\u00e7\u00f5es financeiras de cada empresa do Grupo, s\u00e3o mensurados usando a moeda do principal ambiente </span><span class=\"S2F3F S2AF6 S2 c221alcv\" id=\"ta_218\" style=\"top: 4142px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">econ\u00f3mico no qual a empresa funciona (moeda funcional). O Euro \u00e9 a moeda funcional e de relato da Empresa-M\u00e3e. </span><span class=\"S2F40 S2AF6 S2 c2226z0a\" id=\"tb_218\" style=\"top: 4169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As subsidi\u00e1rias inclu\u00eddas na consolida\u00e7\u00e3o que t\u00eam moeda funcional diferente da moeda de relato do Grupo s\u00e3o as que operam em Angola </span><span class=\"S2F41 S2AF6 S2 c223jm96\" id=\"tc_218\" style=\"top: 4184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e Reino Unido, conforme se pode ver na tabela inclu\u00edda na nota 6. </span><span class=\"S2F42 S2AF4 S2 c2240lvm\" id=\"td_218\" style=\"top: 4212px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Transa\u00e7\u00f5es e saldos </span><span class=\"S2F43 S2AF6 S2 c22575lf\" id=\"te_218\" style=\"top: 4228px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As transa\u00e7\u00f5es em moeda estrangeira s\u00e3o convertidas para a moeda funcional utilizando as taxas de c\u00e2mbio prevalecentes \u00e0 data da </span><span class=\"S2F44 S2AF6 S2 c2261nnn\" id=\"tf_218\" style=\"top: 4244px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o. Os ganhos e as perdas cambiais resultantes da liquida\u00e7\u00e3o destas transa\u00e7\u00f5es e da convers\u00e3o na data de relato dos ativos e </span><span class=\"S2F45 S2AF6 S2 c227dqw4\" id=\"tg_218\" style=\"top: 4259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos monet\u00e1rios denominados em moeda estrangeira s\u00e3o reconhecidos em resultados do exerc\u00edcio. </span><span class=\"S2F46 S2AF6 S2 c228pht2\" id=\"th_218\" style=\"top: 4286px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio em ativos financeiros n\u00e3o monet\u00e1rios que constituem instrumentos de capital mensurados ao justo valor s\u00e3o </span><span class=\"S2F47 S2AF6 S2 c229hqiu\" id=\"ti_218\" style=\"top: 4302px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas no resultado do per\u00edodo e relatadas na demonstra\u00e7\u00e3o dos resultados como parte de um ganho ou perda da flutua\u00e7\u00e3o de justo </span><span class=\"S2F48 S2AF6 S2 c230somz\" id=\"tj_218\" style=\"top: 4317px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor. As diferen\u00e7as de c\u00e2mbio em itens monet\u00e1rios s\u00e3o inclu\u00eddas em outro rendimento integral e relatadas na demonstra\u00e7\u00e3o do </span><span class=\"S2F49 S2AF6 S2 c2317f73\" id=\"tk_218\" style=\"top: 4332px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento integral. </span><span class=\"S2F4A S2AF6 S2 c232zkwc\" id=\"tl_218\" style=\"top: 4360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As principais cota\u00e7\u00f5es utilizadas \u00e0 data de relato foram as seguintes: </span><span class=\"S2F4B S2AF4 S2 c233k9cx\" id=\"tm_218\" style=\"top: 4389px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxas de c\u00e2mbio de refer\u00eancia do Euro </span><span class=\"S2F4C S2AF4 S2 c234ake5\" id=\"tn_218\" style=\"top: 4406px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(x de moeda estrangeira por 1 Euro) </span><span class=\"S2F4D S2AF4 S2 c235il4l\" id=\"to_218\" style=\"top: 4391px; left: 472px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa em </span><span class=\"S2F4E S2AF4 S2 c2366v1a\" id=\"tp_218\" style=\"top: 4391px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S2F4F S2AF4 S2 c23737d6\" id=\"tq_218\" style=\"top: 4408px; left: 417px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S2F50 S2AF4 S2 c2382wgc\" id=\"tr_218\" style=\"top: 4408px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S2F51 S2AF4 S2 c239nhqf\" id=\"ts_218\" style=\"top: 4408px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 </span><span class=\"S2F52 S2AF4 S2 c240as03\" id=\"tt_218\" style=\"top: 4408px; left: 750px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2022 </span><span class=\"S2F53 S2AF6 S2 c2419vbj\" id=\"tu_218\" style=\"top: 4430px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F54 S2AF6 S2 c242f83o\" id=\"tv_218\" style=\"top: 4430px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza de Angola (AOA) </span><span class=\"S2F55 S2AF6 S2 c24380pp\" id=\"tw_218\" style=\"top: 4430px; left: 436px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">942,9324 </span><span class=\"S2F56 S2AF6 S2 c244ujnq\" id=\"tx_218\" style=\"top: 4430px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">548,1427 </span><span class=\"S2F57 S2AF6 S2 c245v6wo\" id=\"ty_218\" style=\"top: 4430px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">712,5121 </span><span class=\"S2F58 S2AF6 S2 c2460yd7\" id=\"tz_218\" style=\"top: 4430px; left: 758px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">400,0302 </span><span class=\"S2F59 S2AF6 S2 c2475s6m\" id=\"t10_218\" style=\"top: 4448px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F5A S2AF6 S2 c2489gpq\" id=\"t11_218\" style=\"top: 4448px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar dos Estados Unidos da Am\u00e9rica (USD) </span><span class=\"S2F5B S2AF6 S2 c2493mox\" id=\"t12_218\" style=\"top: 4448px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,1050 </span><span class=\"S2F5C S2AF6 S2 c250wd9n\" id=\"t13_218\" style=\"top: 4448px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0666 </span><span class=\"S2F5D S2AF6 S2 c2513c18\" id=\"t14_218\" style=\"top: 4448px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0787 </span><span class=\"S2F5E S2AF6 S2 c252c9ss\" id=\"t15_218\" style=\"top: 4448px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,0574 </span><span class=\"S2F5F S2AF6 S2 c253kcok\" id=\"t16_218\" style=\"top: 4465px; left: 106px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F60 S2AF6 S2 c2546r5w\" id=\"t17_218\" style=\"top: 4465px; left: 127px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra Esterlina do Reino Unido (GBP) </span><span class=\"S2F61 S2AF6 S2 c255cnrb\" id=\"t18_218\" style=\"top: 4465px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8691 </span><span class=\"S2F62 S2AF6 S2 c2566r8v\" id=\"t19_218\" style=\"top: 4465px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8869 </span><span class=\"S2F63 S2AF6 S2 c257v5k7\" id=\"t1a_218\" style=\"top: 4465px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8743 </span><span class=\"S2F64 S2AF6 S2 c258nsqs\" id=\"t1b_218\" style=\"top: 4465px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,8483 </span><span class=\"S2F65 S2AF6 S2 c2595c8m\" id=\"t1c_218\" style=\"top: 4494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com exce\u00e7\u00e3o do AOA, todas as taxas de c\u00e2mbio utilizadas s\u00e3o o c\u00e2mbio oficial do EUR a 31.12.23 publicado no site do Banco de Portugal. </span><span class=\"S2F66 S2AF6 S2 c2603qr5\" id=\"t1d_218\" style=\"top: 4510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente ao AOA, foi usado o c\u00e2mbio mais aproximado da realidade caso as transa\u00e7\u00f5es fossem liquidadas na data de reporte, </span><span class=\"S2F67 S2AF6 S2 c261gbve\" id=\"t1e_218\" style=\"top: 4525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme previsto na IAS 21.26. Para informa\u00e7\u00e3o sobre as varia\u00e7\u00f5es mais relevantes observadas ap\u00f3s a data de relato nas taxas de c\u00e2mbio </span><span class=\"S2F68 S2AF6 S2 c262snc9\" id=\"t1f_218\" style=\"top: 4540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a que o Grupo tem maior exposi\u00e7\u00e3o, ver nota 3 a). </span><span class=\"S2F69 S2AF4 S2 c263dppz\" id=\"t1g_218\" style=\"top: 4568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Empresas do grupo </span><span class=\"S2F6A S2AF6 S2 c264uzos\" id=\"t1h_218\" style=\"top: 4584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os resultados e a posi\u00e7\u00e3o financeira de todas as entidades do Grupo que t\u00eam uma moeda funcional diferente da moeda de relato e que </span><span class=\"S2F6B S2AF6 S2 c2651biv\" id=\"t1i_218\" style=\"top: 4599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o \u00e9 a moeda de uma economia hiperinflacion\u00e1ria, s\u00e3o transpostos para a moeda de relato como se segue: </span><span class=\"S2F6C S2AF6 S2 c2667wlg\" id=\"t1j_218\" style=\"top: 4627px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) ativos e passivos \u00e0 data de relato s\u00e3o transpostos \u00e0 taxa de c\u00e2mbio de fecho em vigor na data de relato; </span><span class=\"S2F6D S2AF6 S2 c267vgdu\" id=\"t1k_218\" style=\"top: 4642px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) proveitos e custos em resultados s\u00e3o transpostos \u00e0s taxas de c\u00e2mbio m\u00e9dias ponderadas (exceto se essa m\u00e9dia n\u00e3o for uma </span><span class=\"S2F6E S2AF6 S2 c268pgd2\" id=\"t1l_218\" style=\"top: 4658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aproxima\u00e7\u00e3o razo\u00e1vel do efeito cumulativo das taxas prevalecentes nas datas de transa\u00e7\u00e3o, nesse caso os rendimentos e gastos s\u00e3o </span><span class=\"S2F6F S2AF6 S2 c269puet\" id=\"t1m_218\" style=\"top: 4673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transpostos \u00e0s datas de transa\u00e7\u00e3o); e </span><span class=\"S2F70 S2AF6 S2 c270ios6\" id=\"t1n_218\" style=\"top: 4688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) as diferen\u00e7as cambiais reconhecidas s\u00e3o apresentadas na demonstra\u00e7\u00e3o do rendimento integral. </span><span class=\"S2F71 S2AF6 S2 c271unv6\" id=\"t1o_218\" style=\"top: 4716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se a entidade operar numa economia hiperinflacion\u00e1ria, antes de se efetuar a transposi\u00e7\u00e3o da moeda funcional para a moeda de relato </span><span class=\"S2F72 S2AF6 S2 c272wqkr\" id=\"t1p_218\" style=\"top: 4731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme acima descrito, os valores relativos aos ativos, passivos, capital pr\u00f3prio, rendimentos e gastos dessa entidade devem ser, </span><span class=\"S2F73 S2AF6 S2 c273r4pu\" id=\"t1q_218\" style=\"top: 4746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeiramente, atualizados monetariamente, com base num \u00edndice geral de pre\u00e7os que reflita as altera\u00e7\u00f5es no poder geral de compra </span><span class=\"S2F74 S2AF6 S2 c2747j8f\" id=\"t1r_218\" style=\"top: 4762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da moeda do pa\u00eds no qual as opera\u00e7\u00f5es s\u00e3o geradas. </span><span class=\"S2F75 S2AF6 S2 c275osdz\" id=\"t1s_218\" style=\"top: 4789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo avalia anualmente se alguma das economias dos pa\u00edses emergentes onde tem subsidi\u00e1rias cumpre os principais crit\u00e9rios para </span><span class=\"S2F76 S2AF6 S2 c276pr7y\" id=\"t1t_218\" style=\"top: 4804px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser considerada hiperinflacion\u00e1ria, no \u00e2mbito da IAS 29 \u2013 \u2018Relato financeiro em economias hiperinflacion\u00e1rias\u2019. </span><span class=\"S2F77 S2AF6 S2 c277yak8\" id=\"t1u_218\" style=\"top: 4832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a Novabase procedeu \u00e0 reavalia\u00e7\u00e3o das economias onde opera no \u00e2mbito desta norma, com especial aten\u00e7\u00e3o \u00e0 economia </span><span class=\"S2F78 S2AF6 S2 c278ho3j\" id=\"t1v_218\" style=\"top: 4847px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">angolana que teve uma infla\u00e7\u00e3o de 20,0% no ano e uma infla\u00e7\u00e3o acumulada nos \u00faltimos tr\u00eas anos em torno dos 73,4%, e concluiu que </span><span class=\"S2F79 S2AF6 S2 c279s0jg\" id=\"t1w_218\" style=\"top: 4863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o estavam reunidas as condi\u00e7\u00f5es necess\u00e1rias para nenhuma dessas economias ser considerada uma economia hiperinflacion\u00e1ria </span><span class=\"S2F7A S2AF6 S2 c28077re\" id=\"t1x_218\" style=\"top: 4878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(recorda-se que Angola foi qualificada como economia hiperinflacion\u00e1ria nos anos de 2017 e 2018, tendo em 2019 deixado de cumprir os </span><span class=\"S2F7B S2AF6 S2 c281g072\" id=\"t1y_218\" style=\"top: 4893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">crit\u00e9rios, pelo que o Grupo cessou a aplica\u00e7\u00e3o da IAS 29 nas contas da sua subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. para o </span><span class=\"S2F7C S2AF6 S2 c282yuep\" id=\"t1z_218\" style=\"top: 4909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio que terminou a 31 de dezembro de 2019). </span><span class=\"S2F7D S2AF6 S2 c283o809\" id=\"t20_218\" style=\"top: 4936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos entre empresas do Grupo e ganhos ou perdas cambiais relacionados s\u00e3o eliminados na consolida\u00e7\u00e3o. No entanto, quando </span><span class=\"S2F7E S2AF6 S2 c284xw6r\" id=\"t21_218\" style=\"top: 4951px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o empr\u00e9stimo \u00e9 entre empresas do Grupo que t\u00eam moedas funcionais diferentes, o ganho ou perda cambial n\u00e3o pode ser eliminado por </span><span class=\"S2F7F S2AF6 S2 c285e4kt\" id=\"t22_218\" style=\"top: 4966px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">completo e \u00e9 reconhecido no resultado consolidado, a menos que a liquida\u00e7\u00e3o do empr\u00e9stimo n\u00e3o esteja planeada nem seja prov\u00e1vel </span><span class=\"S2F80 S2AF6 S2 c286br3y\" id=\"t23_218\" style=\"top: 4982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que ocorra num futuro previs\u00edvel (\u201cforeseeable future\u201d) e, portanto, \u00e9 em subst\u00e2ncia uma extens\u00e3o do investimento l\u00edquido numa </span><span class=\"S2F81 S2AF6 S2 c287hu38\" id=\"t24_218\" style=\"top: 4997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00e3o estrangeira. </span><span class=\"S2F82 S2AF6 S2 c288lff4\" id=\"t25_218\" style=\"top: 5025px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nesse caso, as diferen\u00e7as cambiais - sejam elas provenientes da transposi\u00e7\u00e3o de investimentos l\u00edquidos em opera\u00e7\u00f5es estrangeiras (i.e., </span><span class=\"S2F83 S2AF6 S2 c289kf5i\" id=\"t26_218\" style=\"top: 5040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da convers\u00e3o de itens monet\u00e1rios a taxas diferentes daquelas a que foram convertidos no reconhecimento inicial ou em demonstra\u00e7\u00f5es </span><span class=\"S2F84 S2AF6 S2 c290tcnr\" id=\"t27_218\" style=\"top: 5055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras anteriores) ou do reembolso antecipado de itens monet\u00e1rios que fa\u00e7am parte do investimento l\u00edquido numa entidade </span><span class=\"S2F85 S2AF6 S2 c291cx7b\" id=\"t28_218\" style=\"top: 5071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrangeira - s\u00e3o reconhecidas em outro rendimento integral, na rubrica \u2018Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras\u2019, permanecendo </span><span class=\"S2F86 S2AF6 S2 c29215vl\" id=\"t29_218\" style=\"top: 5086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em reservas at\u00e9 \u00e0 venda ou liquida\u00e7\u00e3o de tais entidades estrangeiras. </span><span class=\"S2F87 S2AF6 S2 c2951nmc\" id=\"t3_219\" style=\"top: 5318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A partir do momento em que se deixe de verificar os crit\u00e9rios para a continuidade da classifica\u00e7\u00e3o do valor a receber (em parte ou todo) </span><span class=\"S2F88 S2AF6 S2 c296m1au\" id=\"t4_219\" style=\"top: 5334px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como extens\u00e3o l\u00edquida ao investimento (\"ELI\"), os ganhos e perdas cambiais futuros com ele relacionados passam a ser registados em </span><span class=\"S2F89 S2AF6 S2 c297529d\" id=\"t5_219\" style=\"top: 5349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados, sendo que os ganhos e perdas hist\u00f3ricos registados at\u00e9 esse momento n\u00e3o s\u00e3o reclassificados para resultados. </span><span class=\"S2F8A S2AF6 S2 c298bkxk\" id=\"t6_219\" style=\"top: 5376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma entidade estrangeira \u00e9 vendida ou liquidada ou substantivamente liquidada, as diferen\u00e7as de c\u00e2mbio acumuladas s\u00e3o </span><span class=\"S2F8B S2AF6 S2 c299d6wa\" id=\"t7_219\" style=\"top: 5392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados como parte do ganho ou perda na venda. Na aliena\u00e7\u00e3o parcial de uma subsidi\u00e1ria sem perda de controlo, a </span><span class=\"S2F8C S2AF6 S2 c300dftr\" id=\"t8_219\" style=\"top: 5407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parcela correspondente das diferen\u00e7as de c\u00e2mbio acumuladas \u00e9 reclassificada para interesses que n\u00e3o controlam, dentro dos capitais </span><span class=\"S2F8D S2AF6 S2 c301t6sg\" id=\"t9_219\" style=\"top: 5422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prios. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14320": {
   "value": "<span class=\"S2F3D S2AF4 S2 c2192qbz\" id=\"t8_218\" style=\"top: 4110px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Moeda funcional e de relato </span><span class=\"S2F3E S2AF6 S2 c220jftn\" id=\"t9_218\" style=\"top: 4126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os itens inclu\u00eddos nas demonstra\u00e7\u00f5es financeiras de cada empresa do Grupo, s\u00e3o mensurados usando a moeda do principal ambiente </span><span class=\"S2F3F S2AF6 S2 c221alcv\" id=\"ta_218\" style=\"top: 4142px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">econ\u00f3mico no qual a empresa funciona (moeda funcional). O Euro \u00e9 a moeda funcional e de relato da Empresa-M\u00e3e. </span><span class=\"S2F40 S2AF6 S2 c2226z0a\" id=\"tb_218\" style=\"top: 4169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As subsidi\u00e1rias inclu\u00eddas na consolida\u00e7\u00e3o que t\u00eam moeda funcional diferente da moeda de relato do Grupo s\u00e3o as que operam em Angola </span><span class=\"S2F41 S2AF6 S2 c223jm96\" id=\"tc_218\" style=\"top: 4184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e Reino Unido, conforme se pode ver na tabela inclu\u00edda na nota 6. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14373": {
   "value": "<span class=\"S2F71 S2AF6 S2 c271unv6\" id=\"t1o_218\" style=\"top: 4716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Se a entidade operar numa economia hiperinflacion\u00e1ria, antes de se efetuar a transposi\u00e7\u00e3o da moeda funcional para a moeda de relato </span><span class=\"S2F72 S2AF6 S2 c272wqkr\" id=\"t1p_218\" style=\"top: 4731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conforme acima descrito, os valores relativos aos ativos, passivos, capital pr\u00f3prio, rendimentos e gastos dessa entidade devem ser, </span><span class=\"S2F73 S2AF6 S2 c273r4pu\" id=\"t1q_218\" style=\"top: 4746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeiramente, atualizados monetariamente, com base num \u00edndice geral de pre\u00e7os que reflita as altera\u00e7\u00f5es no poder geral de compra </span><span class=\"S2F74 S2AF6 S2 c2747j8f\" id=\"t1r_218\" style=\"top: 4762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da moeda do pa\u00eds no qual as opera\u00e7\u00f5es s\u00e3o geradas. </span><span class=\"S2F75 S2AF6 S2 c275osdz\" id=\"t1s_218\" style=\"top: 4789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo avalia anualmente se alguma das economias dos pa\u00edses emergentes onde tem subsidi\u00e1rias cumpre os principais crit\u00e9rios para </span><span class=\"S2F76 S2AF6 S2 c276pr7y\" id=\"t1t_218\" style=\"top: 4804px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser considerada hiperinflacion\u00e1ria, no \u00e2mbito da IAS 29 \u2013 \u2018Relato financeiro em economias hiperinflacion\u00e1rias\u2019. </span><span class=\"S2F77 S2AF6 S2 c277yak8\" id=\"t1u_218\" style=\"top: 4832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a Novabase procedeu \u00e0 reavalia\u00e7\u00e3o das economias onde opera no \u00e2mbito desta norma, com especial aten\u00e7\u00e3o \u00e0 economia </span><span class=\"S2F78 S2AF6 S2 c278ho3j\" id=\"t1v_218\" style=\"top: 4847px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">angolana que teve uma infla\u00e7\u00e3o de 20,0% no ano e uma infla\u00e7\u00e3o acumulada nos \u00faltimos tr\u00eas anos em torno dos 73,4%, e concluiu que </span><span class=\"S2F79 S2AF6 S2 c279s0jg\" id=\"t1w_218\" style=\"top: 4863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o estavam reunidas as condi\u00e7\u00f5es necess\u00e1rias para nenhuma dessas economias ser considerada uma economia hiperinflacion\u00e1ria </span><span class=\"S2F7A S2AF6 S2 c28077re\" id=\"t1x_218\" style=\"top: 4878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(recorda-se que Angola foi qualificada como economia hiperinflacion\u00e1ria nos anos de 2017 e 2018, tendo em 2019 deixado de cumprir os </span><span class=\"S2F7B S2AF6 S2 c281g072\" id=\"t1y_218\" style=\"top: 4893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">crit\u00e9rios, pelo que o Grupo cessou a aplica\u00e7\u00e3o da IAS 29 nas contas da sua subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. para o </span><span class=\"S2F7C S2AF6 S2 c282yuep\" id=\"t1z_218\" style=\"top: 4909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio que terminou a 31 de dezembro de 2019). </span><span class=\"S2F7D S2AF6 S2 c283o809\" id=\"t20_218\" style=\"top: 4936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos entre empresas do Grupo e ganhos ou perdas cambiais relacionados s\u00e3o eliminados na consolida\u00e7\u00e3o. No entanto, quando </span><span class=\"S2F7E S2AF6 S2 c284xw6r\" id=\"t21_218\" style=\"top: 4951px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o empr\u00e9stimo \u00e9 entre empresas do Grupo que t\u00eam moedas funcionais diferentes, o ganho ou perda cambial n\u00e3o pode ser eliminado por </span><span class=\"S2F7F S2AF6 S2 c285e4kt\" id=\"t22_218\" style=\"top: 4966px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">completo e \u00e9 reconhecido no resultado consolidado, a menos que a liquida\u00e7\u00e3o do empr\u00e9stimo n\u00e3o esteja planeada nem seja prov\u00e1vel </span><span class=\"S2F80 S2AF6 S2 c286br3y\" id=\"t23_218\" style=\"top: 4982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que ocorra num futuro previs\u00edvel (\u201cforeseeable future\u201d) e, portanto, \u00e9 em subst\u00e2ncia uma extens\u00e3o do investimento l\u00edquido numa </span><span class=\"S2F81 S2AF6 S2 c287hu38\" id=\"t24_218\" style=\"top: 4997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00e3o estrangeira. </span><span class=\"S2F82 S2AF6 S2 c288lff4\" id=\"t25_218\" style=\"top: 5025px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Nesse caso, as diferen\u00e7as cambiais - sejam elas provenientes da transposi\u00e7\u00e3o de investimentos l\u00edquidos em opera\u00e7\u00f5es estrangeiras (i.e., </span><span class=\"S2F83 S2AF6 S2 c289kf5i\" id=\"t26_218\" style=\"top: 5040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da convers\u00e3o de itens monet\u00e1rios a taxas diferentes daquelas a que foram convertidos no reconhecimento inicial ou em demonstra\u00e7\u00f5es </span><span class=\"S2F84 S2AF6 S2 c290tcnr\" id=\"t27_218\" style=\"top: 5055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras anteriores) ou do reembolso antecipado de itens monet\u00e1rios que fa\u00e7am parte do investimento l\u00edquido numa entidade </span><span class=\"S2F85 S2AF6 S2 c291cx7b\" id=\"t28_218\" style=\"top: 5071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estrangeira - s\u00e3o reconhecidas em outro rendimento integral, na rubrica \u2018Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras\u2019, permanecendo </span><span class=\"S2F86 S2AF6 S2 c29215vl\" id=\"t29_218\" style=\"top: 5086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em reservas at\u00e9 \u00e0 venda ou liquida\u00e7\u00e3o de tais entidades estrangeiras. </span><span class=\"S2F87 S2AF6 S2 c2951nmc\" id=\"t3_219\" style=\"top: 5318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A partir do momento em que se deixe de verificar os crit\u00e9rios para a continuidade da classifica\u00e7\u00e3o do valor a receber (em parte ou todo) </span><span class=\"S2F88 S2AF6 S2 c296m1au\" id=\"t4_219\" style=\"top: 5334px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como extens\u00e3o l\u00edquida ao investimento (\"ELI\"), os ganhos e perdas cambiais futuros com ele relacionados passam a ser registados em </span><span class=\"S2F89 S2AF6 S2 c297529d\" id=\"t5_219\" style=\"top: 5349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados, sendo que os ganhos e perdas hist\u00f3ricos registados at\u00e9 esse momento n\u00e3o s\u00e3o reclassificados para resultados. </span><span class=\"S2F8A S2AF6 S2 c298bkxk\" id=\"t6_219\" style=\"top: 5376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma entidade estrangeira \u00e9 vendida ou liquidada ou substantivamente liquidada, as diferen\u00e7as de c\u00e2mbio acumuladas s\u00e3o </span><span class=\"S2F8B S2AF6 S2 c299d6wa\" id=\"t7_219\" style=\"top: 5392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados como parte do ganho ou perda na venda. Na aliena\u00e7\u00e3o parcial de uma subsidi\u00e1ria sem perda de controlo, a </span><span class=\"S2F8C S2AF6 S2 c300dftr\" id=\"t8_219\" style=\"top: 5407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parcela correspondente das diferen\u00e7as de c\u00e2mbio acumuladas \u00e9 reclassificada para interesses que n\u00e3o controlam, dentro dos capitais </span><span class=\"S2F8D S2AF6 S2 c301t6sg\" id=\"t9_219\" style=\"top: 5422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prios. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14414": {
   "value": "<span class=\"S2F8E S2EAB S2 c302yqp5\" id=\"ta_219\" style=\"top: 5456px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.5. </span><span class=\"S2F8F S2EAB S2 c303kd9y\" id=\"tb_219\" style=\"top: 5456px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis </span><span class=\"S2F90 S2AF6 S2 c304ec68\" id=\"tc_219\" style=\"top: 5483px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os ativos fixos tang\u00edveis compreendem ativos pr\u00f3prios e ativos sob direito de uso (ver tamb\u00e9m nota 2.20.). </span><span class=\"S2F91 S2AF6 S2 c305edty\" id=\"td_219\" style=\"top: 5511px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos fixos tang\u00edveis s\u00e3o compostos essencialmente por edif\u00edcios e outras constru\u00e7\u00f5es, equipamento b\u00e1sico e de transporte. </span><span class=\"S2F92 S2AF6 S2 c306g75k\" id=\"te_219\" style=\"top: 5538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As deprecia\u00e7\u00f5es s\u00e3o calculadas pelo m\u00e9todo das quotas constantes, durante as vidas \u00fateis estimadas como se segue: </span><span class=\"S2F93 S2AF6 S2 c3079juo\" id=\"tf_219\" style=\"top: 5566px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba de anos </span><span class=\"S2F94 S2AF6 S2 c308o9jm\" id=\"tg_219\" style=\"top: 5588px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F95 S2AF6 S2 c309dut5\" id=\"th_219\" style=\"top: 5588px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S2F96 S2AF6 S2 c310z3t1\" id=\"ti_219\" style=\"top: 5588px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 50 </span><span class=\"S2F97 S2AF6 S2 c311ggll\" id=\"tj_219\" style=\"top: 5606px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F98 S2AF6 S2 c312mxci\" id=\"tk_219\" style=\"top: 5606px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S2F99 S2AF6 S2 c313dsn7\" id=\"tl_219\" style=\"top: 5606px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 4 </span><span class=\"S2F9A S2AF6 S2 c314jewt\" id=\"tm_219\" style=\"top: 5623px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9B S2AF6 S2 c3150ym2\" id=\"tn_219\" style=\"top: 5623px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S2F9C S2AF6 S2 c316z46u\" id=\"to_219\" style=\"top: 5623px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2F9D S2AF6 S2 c317czyq\" id=\"tp_219\" style=\"top: 5640px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9E S2AF6 S2 c3181fok\" id=\"tq_219\" style=\"top: 5640px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ferramentas e utens\u00edlios </span><span class=\"S2F9F S2AF6 S2 c319dgtx\" id=\"tr_219\" style=\"top: 5640px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2FA0 S2AF6 S2 c3205b5f\" id=\"ts_219\" style=\"top: 5658px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2FA1 S2AF6 S2 c321iv5p\" id=\"tt_219\" style=\"top: 5658px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S2FA2 S2AF6 S2 c322009j\" id=\"tu_219\" style=\"top: 5658px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 10 </span><span class=\"S2FA3 S2AF6 S2 c3232p7d\" id=\"tv_219\" style=\"top: 5687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a quantia registada de um ativo \u00e9 superior ao seu valor recuper\u00e1vel, esta \u00e9 ajustada para o seu valor recuper\u00e1vel. </span><span class=\"S35CB S2AF4 S2 c1935o1v1\" id=\"t43_235\" style=\"top: 26604px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7. </span><span class=\"S35CC S2AF4 S2 c1936l7kc\" id=\"t44_235\" style=\"top: 26604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis </span><span class=\"S35CD S2AF4 S2 c19377a80\" id=\"t45_235\" style=\"top: 26635px; left: 391px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S35CE S2AF4 S2 c1938rjm7\" id=\"t46_235\" style=\"top: 26635px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S35CF S2AF4 S2 c193977jf\" id=\"t47_235\" style=\"top: 26664px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S35D0 S2AF4 S2 c1940lzsv\" id=\"t48_235\" style=\"top: 26650px; left: 379px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es </span><span class=\"S35D1 S2AF4 S2 c1941v804\" id=\"t49_235\" style=\"top: 26664px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S35D2 S2AF4 S2 c1942drae\" id=\"t4a_235\" style=\"top: 26664px; left: 473px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S35D3 S2AF4 S2 c1943h7te\" id=\"t4b_235\" style=\"top: 26664px; left: 586px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S35D4 S2AF4 S2 c19442etj\" id=\"t4c_235\" style=\"top: 26650px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es </span><span class=\"S35D5 S2AF4 S2 c1945d31t\" id=\"t4d_235\" style=\"top: 26664px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S35D6 S2AF4 S2 c1946wy5f\" id=\"t4e_235\" style=\"top: 26664px; left: 751px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S35D7 S2AF6 S2 c1947r77k\" id=\"t4f_235\" style=\"top: 26686px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S35D8 S2AF6 S2 c1948c8bp\" id=\"t4g_235\" style=\"top: 26686px; left: 327px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.201 </span><span class=\"S35D9 S2AF6 S2 c1949wusy\" id=\"t4h_235\" style=\"top: 26686px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.151 </span><span class=\"S35DA S2AF6 S2 c1950c3sf\" id=\"t4i_235\" style=\"top: 26686px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.050 </span><span class=\"S35DB S2AF6 S2 c1951trpd\" id=\"t4j_235\" style=\"top: 26686px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.792 </span><span class=\"S35DC S2AF6 S2 c195289sv\" id=\"t4k_235\" style=\"top: 26686px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.070 </span><span class=\"S35DD S2AF6 S2 c1953e2c6\" id=\"t4l_235\" style=\"top: 26686px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.722 </span><span class=\"S35DE S2AF6 S2 c1954vc3e\" id=\"t4m_235\" style=\"top: 26701px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S35DF S2AF6 S2 c1955cra3\" id=\"t4n_235\" style=\"top: 26701px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.527 </span><span class=\"S35E0 S2AF6 S2 c19562mbt\" id=\"t4o_235\" style=\"top: 26701px; left: 427px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.349 </span><span class=\"S35E1 S2AF6 S2 c1957i1vj\" id=\"t4p_235\" style=\"top: 26701px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.178 </span><span class=\"S35E2 S2AF6 S2 c1958k98h\" id=\"t4q_235\" style=\"top: 26701px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.603 </span><span class=\"S35E3 S2AF6 S2 c1959f640\" id=\"t4r_235\" style=\"top: 26701px; left: 704px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.196 </span><span class=\"S35E4 S2AF6 S2 c1960tt7n\" id=\"t4s_235\" style=\"top: 26701px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.407 </span><span class=\"S35E5 S2AF6 S2 c19611o6n\" id=\"t4t_235\" style=\"top: 26715px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S35E6 S2AF6 S2 c1962lzyz\" id=\"t4u_235\" style=\"top: 26715px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S35E7 S2AF6 S2 c1963f6cc\" id=\"t4v_235\" style=\"top: 26715px; left: 427px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.193 </span><span class=\"S35E8 S2AF6 S2 c19646tx3\" id=\"t4w_235\" style=\"top: 26715px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S35E9 S2AF6 S2 c1965zlmu\" id=\"t4x_235\" style=\"top: 26715px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.862 </span><span class=\"S35EA S2AF6 S2 c196696i2\" id=\"t4y_235\" style=\"top: 26715px; left: 704px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S35EB S2AF6 S2 c1967cycz\" id=\"t4z_235\" style=\"top: 26715px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S35EC S2AF6 S2 c1968ttut\" id=\"t50_235\" style=\"top: 26729px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S35ED S2AF6 S2 c196923k6\" id=\"t51_235\" style=\"top: 26729px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.448 </span><span class=\"S35EE S2AF6 S2 c19701g3h\" id=\"t52_235\" style=\"top: 26729px; left: 427px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.338 </span><span class=\"S35EF S2AF6 S2 c1971pxl5\" id=\"t53_235\" style=\"top: 26729px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">110 </span><span class=\"S35F0 S2AF6 S2 c19722mrg\" id=\"t54_235\" style=\"top: 26729px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.823 </span><span class=\"S35F1 S2AF6 S2 c1973ncf0\" id=\"t55_235\" style=\"top: 26729px; left: 704px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.600 </span><span class=\"S35F2 S2AF6 S2 c1974fpd3\" id=\"t56_235\" style=\"top: 26729px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">223 </span><span class=\"S35F3 S2AF6 S2 c1975pqxl\" id=\"t57_235\" style=\"top: 26743px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S35F4 S2AF6 S2 c1976gx98\" id=\"t58_235\" style=\"top: 26743px; left: 351px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F5 S2AF6 S2 c1977ilwy\" id=\"t59_235\" style=\"top: 26743px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F6 S2AF6 S2 c1978xg4a\" id=\"t5a_235\" style=\"top: 26743px; left: 545px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S35F7 S2AF6 S2 c1979oiyw\" id=\"t5b_235\" style=\"top: 26743px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F8 S2AF6 S2 c198096ju\" id=\"t5c_235\" style=\"top: 26743px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F9 S2AF6 S2 c1981w56m\" id=\"t5d_235\" style=\"top: 26743px; left: 822px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S35FA S2AF6 S2 c1982ncln\" id=\"t5e_235\" style=\"top: 26761px; left: 327px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47.824 </span><span class=\"S35FB S2AF6 S2 c1983b0bh\" id=\"t5f_235\" style=\"top: 26761px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35.043 </span><span class=\"S35FC S2AF6 S2 c1984twmo\" id=\"t5g_235\" style=\"top: 26761px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.781 </span><span class=\"S35FD S2AF6 S2 c1985ivab\" id=\"t5h_235\" style=\"top: 26761px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.092 </span><span class=\"S35FE S2AF6 S2 c19867r8i\" id=\"t5i_235\" style=\"top: 26761px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.921 </span><span class=\"S35FF S2AF6 S2 c1987zuz4\" id=\"t5j_235\" style=\"top: 26761px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.171 </span><span class=\"S3600 S2AF6 S2 c1988vwum\" id=\"t5k_235\" style=\"top: 26793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos fixos tang\u00edveis durante o ano de 2022, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3601 S2AF4 S2 c1989w8xp\" id=\"t5l_235\" style=\"top: 26820px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3602 S2AF4 S2 c19901rzb\" id=\"t5m_235\" style=\"top: 26835px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.22 </span><span class=\"S3603 S2AF4 S2 c1991aiz7\" id=\"t5n_235\" style=\"top: 26820px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S3604 S2AF4 S2 c1992wi9k\" id=\"t5o_235\" style=\"top: 26835px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ dota\u00e7\u00f5es </span><span class=\"S3605 S2AF4 S2 c1993gj7o\" id=\"t5p_235\" style=\"top: 26820px; left: 442px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3606 S2AF4 S2 c19940vay\" id=\"t5q_235\" style=\"top: 26835px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ abates </span><span class=\"S3607 S2AF4 S2 c19954c7x\" id=\"t5r_235\" style=\"top: 26835px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S3608 S2AF4 S2 c199625iq\" id=\"t5s_235\" style=\"top: 26820px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as </span><span class=\"S3609 S2AF4 S2 c1997wa1n\" id=\"t5t_235\" style=\"top: 26835px; left: 612px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais </span><span class=\"S360A S2AF4 S2 c1998995w\" id=\"t5u_235\" style=\"top: 26820px; left: 684px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S360B S2AF4 S2 c19994zst\" id=\"t5v_235\" style=\"top: 26835px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S360C S2AF4 S2 c2000c1hy\" id=\"t5w_235\" style=\"top: 26820px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S360D S2AF4 S2 c2001uu1b\" id=\"t5x_235\" style=\"top: 26835px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S360E S2EAB S2 c2002d68g\" id=\"t5y_235\" style=\"top: 26850px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S360F S2AF6 S2 c2003ucer\" id=\"t5z_235\" style=\"top: 26871px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3610 S2AF6 S2 c2004smkn\" id=\"t60_235\" style=\"top: 26871px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.380 </span><span class=\"S3611 S2AF6 S2 c2005sszs\" id=\"t61_235\" style=\"top: 26871px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">365 </span><span class=\"S3612 S2AF6 S2 c2006nkpm\" id=\"t62_235\" style=\"top: 26871px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3613 S2AF6 S2 c20070whq\" id=\"t63_235\" style=\"top: 26871px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S3614 S2AF6 S2 c2008qw9l\" id=\"t64_235\" style=\"top: 26871px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3615 S2AF6 S2 c2009unen\" id=\"t65_235\" style=\"top: 26871px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3616 S2AF6 S2 c2010wom4\" id=\"t66_235\" style=\"top: 26871px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.792 </span><span class=\"S3617 S2AF6 S2 c2011m8do\" id=\"t67_235\" style=\"top: 26885px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3618 S2AF6 S2 c2012mwc4\" id=\"t68_235\" style=\"top: 26885px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.120 </span><span class=\"S3619 S2AF6 S2 c2013y9b1\" id=\"t69_235\" style=\"top: 26885px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">589 </span><span class=\"S361A S2AF6 S2 c2014r6xs\" id=\"t6a_235\" style=\"top: 26885px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(109) </span><span class=\"S361B S2AF6 S2 c2015oocy\" id=\"t6b_235\" style=\"top: 26885px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S361C S2AF6 S2 c2016px93\" id=\"t6c_235\" style=\"top: 26885px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S361D S2AF6 S2 c2017nx87\" id=\"t6d_235\" style=\"top: 26885px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S361E S2AF6 S2 c2018nu48\" id=\"t6e_235\" style=\"top: 26885px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.603 </span><span class=\"S361F S2AF6 S2 c2019lwr4\" id=\"t6f_235\" style=\"top: 26900px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3620 S2AF6 S2 c2020shch\" id=\"t6g_235\" style=\"top: 26900px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.767 </span><span class=\"S3621 S2AF6 S2 c202196ht\" id=\"t6h_235\" style=\"top: 26900px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">659 </span><span class=\"S3622 S2AF6 S2 c2022lw8m\" id=\"t6i_235\" style=\"top: 26900px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(575) </span><span class=\"S3623 S2AF6 S2 c20237ev5\" id=\"t6j_235\" style=\"top: 26900px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3624 S2AF6 S2 c2024bh1j\" id=\"t6k_235\" style=\"top: 26900px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3625 S2AF6 S2 c2025kr2w\" id=\"t6l_235\" style=\"top: 26900px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3626 S2AF6 S2 c202681r7\" id=\"t6m_235\" style=\"top: 26900px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.862 </span><span class=\"S3627 S2AF6 S2 c20274ggw\" id=\"t6n_235\" style=\"top: 26914px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3628 S2AF6 S2 c2028tss6\" id=\"t6o_235\" style=\"top: 26914px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.731 </span><span class=\"S3629 S2AF6 S2 c2029liph\" id=\"t6p_235\" style=\"top: 26914px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S362A S2AF6 S2 c2030zmsa\" id=\"t6q_235\" style=\"top: 26914px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8) </span><span class=\"S362B S2AF6 S2 c2031ebca\" id=\"t6r_235\" style=\"top: 26914px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S362C S2AF6 S2 c2032psb1\" id=\"t6s_235\" style=\"top: 26914px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) </span><span class=\"S362D S2AF6 S2 c2033aeij\" id=\"t6t_235\" style=\"top: 26914px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S362E S2AF6 S2 c2034mibz\" id=\"t6u_235\" style=\"top: 26914px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.823 </span><span class=\"S362F S2AF6 S2 c2035hxk2\" id=\"t6v_235\" style=\"top: 26928px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3630 S2AF6 S2 c2036v9z8\" id=\"t6w_235\" style=\"top: 26928px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3631 S2AF6 S2 c2037lue3\" id=\"t6x_235\" style=\"top: 26928px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3632 S2AF6 S2 c2038rug1\" id=\"t6y_235\" style=\"top: 26928px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3633 S2AF6 S2 c2039py8s\" id=\"t6z_235\" style=\"top: 26928px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3634 S2AF6 S2 c2040xjmy\" id=\"t70_235\" style=\"top: 26928px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3635 S2AF6 S2 c2041s962\" id=\"t71_235\" style=\"top: 26928px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3636 S2AF6 S2 c20421ahs\" id=\"t72_235\" style=\"top: 26928px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3637 S2AF6 S2 c2043wfpa\" id=\"t73_235\" style=\"top: 26946px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.010 </span><span class=\"S3638 S2AF6 S2 c2044kure\" id=\"t74_235\" style=\"top: 26946px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.714 </span><span class=\"S3639 S2AF6 S2 c2045a6qz\" id=\"t75_235\" style=\"top: 26946px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(692) </span><span class=\"S363A S2AF6 S2 c20463bo5\" id=\"t76_235\" style=\"top: 26946px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S363B S2AF6 S2 c20477mkn\" id=\"t77_235\" style=\"top: 26946px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13 </span><span class=\"S363C S2AF6 S2 c2048evfn\" id=\"t78_235\" style=\"top: 26946px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S363D S2AF6 S2 c2049r4ko\" id=\"t79_235\" style=\"top: 26946px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.092 </span><span class=\"S363E S2EAB S2 c20508umm\" id=\"t7a_235\" style=\"top: 26977px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas: </span><span class=\"S363F S2AF6 S2 c205133l0\" id=\"t7b_235\" style=\"top: 26998px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3640 S2AF6 S2 c2052cqdj\" id=\"t7c_235\" style=\"top: 26998px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22.894 </span><span class=\"S3641 S2AF6 S2 c2053nbcl\" id=\"t7d_235\" style=\"top: 26998px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.176 </span><span class=\"S3642 S2AF6 S2 c2054w22v\" id=\"t7e_235\" style=\"top: 26998px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3643 S2AF6 S2 c2055jzwj\" id=\"t7f_235\" style=\"top: 26998px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3644 S2AF6 S2 c20565lqq\" id=\"t7g_235\" style=\"top: 26998px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3645 S2AF6 S2 c20575mns\" id=\"t7h_235\" style=\"top: 26998px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3646 S2AF6 S2 c205891u5\" id=\"t7i_235\" style=\"top: 26998px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.070 </span><span class=\"S3647 S2AF6 S2 c2059js76\" id=\"t7j_235\" style=\"top: 27012px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3648 S2AF6 S2 c2060iicb\" id=\"t7k_235\" style=\"top: 27012px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.616 </span><span class=\"S3649 S2AF6 S2 c2061acoe\" id=\"t7l_235\" style=\"top: 27012px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">672 </span><span class=\"S364A S2AF6 S2 c206203xx\" id=\"t7m_235\" style=\"top: 27012px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(95) </span><span class=\"S364B S2AF6 S2 c2063rbhf\" id=\"t7n_235\" style=\"top: 27012px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S364C S2AF6 S2 c2064sumn\" id=\"t7o_235\" style=\"top: 27012px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S364D S2AF6 S2 c2065gi53\" id=\"t7p_235\" style=\"top: 27012px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S364E S2AF6 S2 c20664kky\" id=\"t7q_235\" style=\"top: 27012px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.196 </span><span class=\"S364F S2AF6 S2 c2067ocej\" id=\"t7r_235\" style=\"top: 27027px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3650 S2AF6 S2 c2068018k\" id=\"t7s_235\" style=\"top: 27027px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.102 </span><span class=\"S3651 S2AF6 S2 c2069qi3z\" id=\"t7t_235\" style=\"top: 27027px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">464 </span><span class=\"S3652 S2AF6 S2 c2070kc68\" id=\"t7u_235\" style=\"top: 27027px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(534) </span><span class=\"S3653 S2AF6 S2 c2071kcwh\" id=\"t7v_235\" style=\"top: 27027px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3654 S2AF6 S2 c2072gjvs\" id=\"t7w_235\" style=\"top: 27027px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3655 S2AF6 S2 c20734era\" id=\"t7x_235\" style=\"top: 27027px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3656 S2AF6 S2 c2074ibxe\" id=\"t7y_235\" style=\"top: 27027px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S3657 S2AF6 S2 c20758wpv\" id=\"t7z_235\" style=\"top: 27041px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3658 S2AF6 S2 c2076ssns\" id=\"t80_235\" style=\"top: 27041px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.546 </span><span class=\"S3659 S2AF6 S2 c2077c9lh\" id=\"t81_235\" style=\"top: 27041px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62 </span><span class=\"S365A S2AF6 S2 c2078wy49\" id=\"t82_235\" style=\"top: 27041px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8) </span><span class=\"S365B S2AF6 S2 c2079m7k6\" id=\"t83_235\" style=\"top: 27041px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S365C S2AF6 S2 c2080ib2u\" id=\"t84_235\" style=\"top: 27041px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S365D S2AF6 S2 c2081a8y5\" id=\"t85_235\" style=\"top: 27041px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S365E S2AF6 S2 c2082dxk3\" id=\"t86_235\" style=\"top: 27041px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.600 </span><span class=\"S365F S2AF6 S2 c2083r6dl\" id=\"t87_235\" style=\"top: 27055px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3660 S2AF6 S2 c2084tlnu\" id=\"t88_235\" style=\"top: 27055px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3661 S2AF6 S2 c20853df6\" id=\"t89_235\" style=\"top: 27055px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3662 S2AF6 S2 c2086r0e2\" id=\"t8a_235\" style=\"top: 27055px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3663 S2AF6 S2 c2087iiug\" id=\"t8b_235\" style=\"top: 27055px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3664 S2AF6 S2 c2088irue\" id=\"t8c_235\" style=\"top: 27055px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3665 S2AF6 S2 c2089f1dj\" id=\"t8d_235\" style=\"top: 27055px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3666 S2AF6 S2 c20907vm1\" id=\"t8e_235\" style=\"top: 27055px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3667 S2AF6 S2 c20917mwf\" id=\"t8f_235\" style=\"top: 27073px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.170 </span><span class=\"S3668 S2AF6 S2 c2092w7uu\" id=\"t8g_235\" style=\"top: 27073px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.374 </span><span class=\"S3669 S2AF6 S2 c20938v4o\" id=\"t8h_235\" style=\"top: 27073px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(637) </span><span class=\"S366A S2AF6 S2 c2094zeut\" id=\"t8i_235\" style=\"top: 27073px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S366B S2AF6 S2 c20954to4\" id=\"t8j_235\" style=\"top: 27073px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14 </span><span class=\"S366C S2AF6 S2 c2096639z\" id=\"t8k_235\" style=\"top: 27073px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S366D S2AF6 S2 c20978sc6\" id=\"t8l_235\" style=\"top: 27073px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.921 </span><span class=\"S366F S2AF6 S2 c2100rmgc\" id=\"t3_236\" style=\"top: 27418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos fixos tang\u00edveis durante o ano de 2023, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3670 S2AF4 S2 c2101ez2u\" id=\"t4_236\" style=\"top: 27446px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3671 S2AF4 S2 c21026h9v\" id=\"t5_236\" style=\"top: 27460px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.23 </span><span class=\"S3672 S2AF4 S2 c21038z33\" id=\"t6_236\" style=\"top: 27446px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S3673 S2AF4 S2 c210448p9\" id=\"t7_236\" style=\"top: 27460px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ dota\u00e7\u00f5es </span><span class=\"S3674 S2AF4 S2 c2105bzen\" id=\"t8_236\" style=\"top: 27446px; left: 442px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3675 S2AF4 S2 c21065cpk\" id=\"t9_236\" style=\"top: 27460px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ abates </span><span class=\"S3676 S2AF4 S2 c2107c0w3\" id=\"ta_236\" style=\"top: 27446px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es </span><span class=\"S3677 S2AF4 S2 c21087rki\" id=\"tb_236\" style=\"top: 27460px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontin. </span><span class=\"S3678 S2AF4 S2 c2109chl1\" id=\"tc_236\" style=\"top: 27446px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as </span><span class=\"S3679 S2AF4 S2 c21108zwc\" id=\"td_236\" style=\"top: 27460px; left: 612px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais </span><span class=\"S367A S2AF4 S2 c2111du81\" id=\"te_236\" style=\"top: 27446px; left: 684px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S367B S2AF4 S2 c2112r90t\" id=\"tf_236\" style=\"top: 27460px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S367C S2AF4 S2 c2113xc8b\" id=\"tg_236\" style=\"top: 27446px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S367D S2AF4 S2 c2114we2t\" id=\"th_236\" style=\"top: 27460px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S367E S2EAB S2 c2115g4bu\" id=\"ti_236\" style=\"top: 27475px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S367F S2AF6 S2 c2116aml7\" id=\"tj_236\" style=\"top: 27496px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3680 S2AF6 S2 c2117rkm2\" id=\"tk_236\" style=\"top: 27496px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.792 </span><span class=\"S3681 S2AF6 S2 c2118bd7o\" id=\"tl_236\" style=\"top: 27496px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.827 </span><span class=\"S3682 S2AF6 S2 c2119whe9\" id=\"tm_236\" style=\"top: 27496px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.540) </span><span class=\"S3683 S2AF6 S2 c2120ajsk\" id=\"tn_236\" style=\"top: 27496px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3684 S2AF6 S2 c21217bw9\" id=\"to_236\" style=\"top: 27496px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3685 S2AF6 S2 c212203ug\" id=\"tp_236\" style=\"top: 27496px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(878) </span><span class=\"S3686 S2AF6 S2 c2123331a\" id=\"tq_236\" style=\"top: 27496px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.201 </span><span class=\"S3687 S2AF6 S2 c212471g5\" id=\"tr_236\" style=\"top: 27511px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3688 S2AF6 S2 c21255fa5\" id=\"ts_236\" style=\"top: 27511px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.603 </span><span class=\"S3689 S2AF6 S2 c2126ax15\" id=\"tt_236\" style=\"top: 27511px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">425 </span><span class=\"S368A S2AF6 S2 c21277vz6\" id=\"tu_236\" style=\"top: 27511px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(467) </span><span class=\"S368B S2AF6 S2 c21285k22\" id=\"tv_236\" style=\"top: 27511px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12) </span><span class=\"S368C S2AF6 S2 c2129gdv8\" id=\"tw_236\" style=\"top: 27511px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S368D S2AF6 S2 c2130d1q9\" id=\"tx_236\" style=\"top: 27511px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S368E S2AF6 S2 c21315gqd\" id=\"ty_236\" style=\"top: 27511px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.527 </span><span class=\"S368F S2AF6 S2 c2132vzph\" id=\"tz_236\" style=\"top: 27525px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3690 S2AF6 S2 c2133xmzp\" id=\"t10_236\" style=\"top: 27525px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.862 </span><span class=\"S3691 S2AF6 S2 c213405hm\" id=\"t11_236\" style=\"top: 27525px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.228 </span><span class=\"S3692 S2AF6 S2 c2135ermj\" id=\"t12_236\" style=\"top: 27525px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(379) </span><span class=\"S3693 S2AF6 S2 c2136d48d\" id=\"t13_236\" style=\"top: 27525px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(44) </span><span class=\"S3694 S2AF6 S2 c2137v3dm\" id=\"t14_236\" style=\"top: 27525px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(31) </span><span class=\"S3695 S2AF6 S2 c2138dre5\" id=\"t15_236\" style=\"top: 27525px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3696 S2AF6 S2 c2139mif1\" id=\"t16_236\" style=\"top: 27525px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S3697 S2AF6 S2 c21402kyf\" id=\"t17_236\" style=\"top: 27539px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3698 S2AF6 S2 c2141nq6h\" id=\"t18_236\" style=\"top: 27539px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.823 </span><span class=\"S3699 S2AF6 S2 c2142dmes\" id=\"t19_236\" style=\"top: 27539px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S369A S2AF6 S2 c21438y3f\" id=\"t1a_236\" style=\"top: 27539px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(113) </span><span class=\"S369B S2AF6 S2 c21444vyt\" id=\"t1b_236\" style=\"top: 27539px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S369C S2AF6 S2 c2145lgmj\" id=\"t1c_236\" style=\"top: 27539px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) </span><span class=\"S369D S2AF6 S2 c2146cjhw\" id=\"t1d_236\" style=\"top: 27539px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(267) </span><span class=\"S369E S2AF6 S2 c2147euxd\" id=\"t1e_236\" style=\"top: 27539px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.448 </span><span class=\"S369F S2AF6 S2 c2148txcf\" id=\"t1f_236\" style=\"top: 27553px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S36A0 S2AF6 S2 c2149vm6c\" id=\"t1g_236\" style=\"top: 27553px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36A1 S2AF6 S2 c2150yo6w\" id=\"t1h_236\" style=\"top: 27553px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A2 S2AF6 S2 c2151mx9b\" id=\"t1i_236\" style=\"top: 27553px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A3 S2AF6 S2 c2152gqic\" id=\"t1j_236\" style=\"top: 27553px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A4 S2AF6 S2 c2153mqsc\" id=\"t1k_236\" style=\"top: 27553px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A5 S2AF6 S2 c21544svk\" id=\"t1l_236\" style=\"top: 27553px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A6 S2AF6 S2 c2155ksec\" id=\"t1m_236\" style=\"top: 27553px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36A7 S2AF6 S2 c2156y8tt\" id=\"t1n_236\" style=\"top: 27571px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.092 </span><span class=\"S36A8 S2AF6 S2 c2157avvw\" id=\"t1o_236\" style=\"top: 27571px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.489 </span><span class=\"S36A9 S2AF6 S2 c21587asn\" id=\"t1p_236\" style=\"top: 27571px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.499) </span><span class=\"S36AA S2AF6 S2 c21599bqr\" id=\"t1q_236\" style=\"top: 27571px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(59) </span><span class=\"S36AB S2AF6 S2 c2160mw9v\" id=\"t1r_236\" style=\"top: 27571px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S36AC S2AF6 S2 c21614q8s\" id=\"t1s_236\" style=\"top: 27571px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.158) </span><span class=\"S36AD S2AF6 S2 c2162wh63\" id=\"t1t_236\" style=\"top: 27571px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47.824 </span><span class=\"S36AE S2EAB S2 c2163du43\" id=\"t1u_236\" style=\"top: 27602px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas: </span><span class=\"S36AF S2AF6 S2 c2164akr0\" id=\"t1v_236\" style=\"top: 27624px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S36B0 S2AF6 S2 c2165wiwd\" id=\"t1w_236\" style=\"top: 27624px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.070 </span><span class=\"S36B1 S2AF6 S2 c2166cyik\" id=\"t1x_236\" style=\"top: 27624px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.305 </span><span class=\"S36B2 S2AF6 S2 c2167mpkb\" id=\"t1y_236\" style=\"top: 27624px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.540) </span><span class=\"S36B3 S2AF6 S2 c21681wys\" id=\"t1z_236\" style=\"top: 27624px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36B4 S2AF6 S2 c2169k2ly\" id=\"t20_236\" style=\"top: 27624px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36B5 S2AF6 S2 c217014ox\" id=\"t21_236\" style=\"top: 27624px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(684) </span><span class=\"S36B6 S2AF6 S2 c21716amv\" id=\"t22_236\" style=\"top: 27624px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.151 </span><span class=\"S36B7 S2AF6 S2 c2172e2ze\" id=\"t23_236\" style=\"top: 27638px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S36B8 S2AF6 S2 c2173pio1\" id=\"t24_236\" style=\"top: 27638px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.196 </span><span class=\"S36B9 S2AF6 S2 c2174c9cg\" id=\"t25_236\" style=\"top: 27638px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">645 </span><span class=\"S36BA S2AF6 S2 c21759p1i\" id=\"t26_236\" style=\"top: 27638px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(462) </span><span class=\"S36BB S2AF6 S2 c21767y76\" id=\"t27_236\" style=\"top: 27638px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12) </span><span class=\"S36BC S2AF6 S2 c21779hsu\" id=\"t28_236\" style=\"top: 27638px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S36BD S2AF6 S2 c2178vq8i\" id=\"t29_236\" style=\"top: 27638px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S36BE S2AF6 S2 c2179976z\" id=\"t2a_236\" style=\"top: 27638px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.349 </span><span class=\"S36BF S2AF6 S2 c2180a5ad\" id=\"t2b_236\" style=\"top: 27652px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S36C0 S2AF6 S2 c2181t6gb\" id=\"t2c_236\" style=\"top: 27652px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S36C1 S2AF6 S2 c218252ic\" id=\"t2d_236\" style=\"top: 27652px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">599 </span><span class=\"S36C2 S2AF6 S2 c2183wned\" id=\"t2e_236\" style=\"top: 27652px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(374) </span><span class=\"S36C3 S2AF6 S2 c2184nbon\" id=\"t2f_236\" style=\"top: 27652px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(44) </span><span class=\"S36C4 S2AF6 S2 c21854x4u\" id=\"t2g_236\" style=\"top: 27652px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(31) </span><span class=\"S36C5 S2AF6 S2 c2186haab\" id=\"t2h_236\" style=\"top: 27652px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36C6 S2AF6 S2 c2187xoht\" id=\"t2i_236\" style=\"top: 27652px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.193 </span><span class=\"S36C7 S2AF6 S2 c2188puz8\" id=\"t2j_236\" style=\"top: 27666px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S36C8 S2AF6 S2 c21892jch\" id=\"t2k_236\" style=\"top: 27666px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.600 </span><span class=\"S36C9 S2AF6 S2 c2190eg9y\" id=\"t2l_236\" style=\"top: 27666px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">66 </span><span class=\"S36CA S2AF6 S2 c2191zco0\" id=\"t2m_236\" style=\"top: 27666px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(91) </span><span class=\"S36CB S2AF6 S2 c2192u3q6\" id=\"t2n_236\" style=\"top: 27666px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S36CC S2AF6 S2 c21939rfk\" id=\"t2o_236\" style=\"top: 27666px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S36CD S2AF6 S2 c21943sgs\" id=\"t2p_236\" style=\"top: 27666px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(235) </span><span class=\"S36CE S2AF6 S2 c2195pa43\" id=\"t2q_236\" style=\"top: 27666px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.338 </span><span class=\"S36CF S2AF6 S2 c2196ph5h\" id=\"t2r_236\" style=\"top: 27680px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S36D0 S2AF6 S2 c21979kn6\" id=\"t2s_236\" style=\"top: 27680px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36D1 S2AF6 S2 c2198q7ss\" id=\"t2t_236\" style=\"top: 27680px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D2 S2AF6 S2 c21990r25\" id=\"t2u_236\" style=\"top: 27680px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D3 S2AF6 S2 c22008nel\" id=\"t2v_236\" style=\"top: 27680px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D4 S2AF6 S2 c2201uv08\" id=\"t2w_236\" style=\"top: 27680px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D5 S2AF6 S2 c2202l1dj\" id=\"t2x_236\" style=\"top: 27680px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D6 S2AF6 S2 c2203rapw\" id=\"t2y_236\" style=\"top: 27680px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36D7 S2AF6 S2 c2204ux7d\" id=\"t2z_236\" style=\"top: 27698px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.921 </span><span class=\"S36D8 S2AF6 S2 c22056ned\" id=\"t30_236\" style=\"top: 27698px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.615 </span><span class=\"S36D9 S2AF6 S2 c2206b6iz\" id=\"t31_236\" style=\"top: 27698px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.467) </span><span class=\"S36DA S2AF6 S2 c2207btyz\" id=\"t32_236\" style=\"top: 27698px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(59) </span><span class=\"S36DB S2AF6 S2 c22080sk5\" id=\"t33_236\" style=\"top: 27698px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(39) </span><span class=\"S36DC S2AF6 S2 c2209yw3g\" id=\"t34_236\" style=\"top: 27698px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(928) </span><span class=\"S36DD S2AF6 S2 c2210d9t1\" id=\"t35_236\" style=\"top: 27698px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35.043 </span><span class=\"S36DE S2AF6 S2 c22117clo\" id=\"t36_236\" style=\"top: 27730px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As dota\u00e7\u00f5es de ativos fixos tang\u00edveis ocorridas em 2023 referem-se essencialmente a ativos sob direito de uso de 'Edif\u00edcios e outras </span><span class=\"S36DF S2AF6 S2 c2212f5l0\" id=\"t37_236\" style=\"top: 27745px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">constru\u00e7\u00f5es' e 'Equipamento de transporte', que tamb\u00e9m justificam a maior fatia dos abates (ver detalhe abaixo), mas tamb\u00e9m a </span><span class=\"S36E0 S2AF6 S2 c221321kq\" id=\"t38_236\" style=\"top: 27761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Equipamento b\u00e1sico' para as opera\u00e7\u00f5es, maioritariamente port\u00e1teis. </span><span class=\"S36E1 S2AF6 S2 c22145u2i\" id=\"t39_236\" style=\"top: 27788px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A coluna de varia\u00e7\u00e3o de per\u00edmetro reflete, em 2023, o efeito da aliena\u00e7\u00e3o da subsidi\u00e1ria Novabase Neotalent, S.A., e a coluna de </span><span class=\"S36E2 S2AF6 S2 c2215anom\" id=\"t3a_236\" style=\"top: 27804px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es descontinuadas, os ativos da subsidi\u00e1ria angolana (ver nota 38). </span><span class=\"S36E3 S2AF6 S2 c2216hzl4\" id=\"t3b_236\" style=\"top: 27831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, n\u00e3o foram identificados quaisquer eventos ou circunst\u00e2ncias que indicassem que o valor pelo qual os ativos fixos tang\u00edveis est\u00e3o </span><span class=\"S36E4 S2AF6 S2 c22179zio\" id=\"t3c_236\" style=\"top: 27846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registados pudesse n\u00e3o ser recuper\u00e1vel, pelo que n\u00e3o foram efetuados testes de imparidade. </span><span class=\"S36E5 S2AF6 S2 c2218n19g\" id=\"t3d_236\" style=\"top: 27874px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das dota\u00e7\u00f5es de deprecia\u00e7\u00f5es reconhecido em resultados e inclu\u00eddo em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' \u00e9 de 3.449m\u20ac (2022: </span><span class=\"S36E6 S2AF6 S2 c2219mk0q\" id=\"t3e_236\" style=\"top: 27889px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.110m\u20ac), e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 166m\u20ac (2022: 264m\u20ac). </span><span class=\"S36E7 S2AF6 S2 c2220e47y\" id=\"t3f_236\" style=\"top: 27917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos sob direito de uso inclu\u00eddos nos 'Ativos fixos tang\u00edveis', por classe de ativo, s\u00e3o detalhados como segue: </span><span class=\"S36E8 S2AF4 S2 c2221fhrb\" id=\"t3g_236\" style=\"top: 27947px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S36E9 S2AF4 S2 c22227m89\" id=\"t3h_236\" style=\"top: 27947px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S36EA S2AF4 S2 c2223zono\" id=\"t3i_236\" style=\"top: 27962px; left: 324px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S36EB S2AF4 S2 c2224jt99\" id=\"t3j_236\" style=\"top: 27977px; left: 320px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S36EC S2AF4 S2 c2225mzxr\" id=\"t3k_236\" style=\"top: 27962px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S36ED S2AF4 S2 c2226wfuv\" id=\"t3l_236\" style=\"top: 27977px; left: 412px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S36EE S2AF4 S2 c2227u1wb\" id=\"t3m_236\" style=\"top: 27977px; left: 515px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S36EF S2AF4 S2 c2228n4dc\" id=\"t3n_236\" style=\"top: 27962px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S36F0 S2AF4 S2 c2229gcju\" id=\"t3o_236\" style=\"top: 27977px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S36F1 S2AF4 S2 c223058gy\" id=\"t3p_236\" style=\"top: 27962px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S36F2 S2AF4 S2 c22313rg8\" id=\"t3q_236\" style=\"top: 27977px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S36F3 S2AF4 S2 c2232kvtj\" id=\"t3r_236\" style=\"top: 27977px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S36F4 S2AF6 S2 c2233nour\" id=\"t3s_236\" style=\"top: 27999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S36F5 S2AF6 S2 c2234oqu1\" id=\"t3t_236\" style=\"top: 27999px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.158 </span><span class=\"S36F6 S2AF6 S2 c2235v1f1\" id=\"t3u_236\" style=\"top: 27999px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S36F7 S2AF6 S2 c2236ih37\" id=\"t3v_236\" style=\"top: 27999px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.794 </span><span class=\"S36F8 S2AF6 S2 c2237k083\" id=\"t3w_236\" style=\"top: 27999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24.373 </span><span class=\"S36F9 S2AF6 S2 c22383qxm\" id=\"t3x_236\" style=\"top: 27999px; left: 715px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.787 </span><span class=\"S36FA S2AF6 S2 c2239dbcu\" id=\"t3y_236\" style=\"top: 27999px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.160 </span><span class=\"S36FB S2AF6 S2 c2240lrch\" id=\"t3z_236\" style=\"top: 28013px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas </span><span class=\"S36FC S2AF6 S2 c2241zxa7\" id=\"t40_236\" style=\"top: 28013px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(22.211) </span><span class=\"S36FD S2AF6 S2 c2242sfg5\" id=\"t41_236\" style=\"top: 28013px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.193) </span><span class=\"S36FE S2AF6 S2 c2243k56j\" id=\"t42_236\" style=\"top: 28013px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23.404) </span><span class=\"S36FF S2AF6 S2 c2244b5ej\" id=\"t43_236\" style=\"top: 28013px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.939) </span><span class=\"S3700 S2AF6 S2 c2245ynku\" id=\"t44_236\" style=\"top: 28013px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(968) </span><span class=\"S3701 S2AF6 S2 c2246qvgn\" id=\"t45_236\" style=\"top: 28013px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(22.907) </span><span class=\"S3702 S2AF6 S2 c2247r2hm\" id=\"t46_236\" style=\"top: 28031px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.947 </span><span class=\"S3703 S2AF6 S2 c2248ebcy\" id=\"t47_236\" style=\"top: 28031px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S3704 S2AF6 S2 c2249551v\" id=\"t48_236\" style=\"top: 28031px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.390 </span><span class=\"S3705 S2AF6 S2 c225066aq\" id=\"t49_236\" style=\"top: 28031px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S3706 S2AF6 S2 c2251fxx8\" id=\"t4a_236\" style=\"top: 28031px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S3707 S2AF6 S2 c2252bggr\" id=\"t4b_236\" style=\"top: 28031px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S3708 S2AF6 S2 c2253f7j0\" id=\"t4c_236\" style=\"top: 28063px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos ocorridos nos ativos sob direito de uso s\u00e3o como segue: </span><span class=\"S3709 S2AF4 S2 c22542g3b\" id=\"t4d_236\" style=\"top: 28094px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S370A S2AF4 S2 c2255lea3\" id=\"t4e_236\" style=\"top: 28094px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S370B S2AF4 S2 c2256ylmp\" id=\"t4f_236\" style=\"top: 28108px; left: 324px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S370C S2AF4 S2 c22576cks\" id=\"t4g_236\" style=\"top: 28123px; left: 320px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S370D S2AF4 S2 c2258duc1\" id=\"t4h_236\" style=\"top: 28108px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S370E S2AF4 S2 c2259s80r\" id=\"t4i_236\" style=\"top: 28123px; left: 411px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S370F S2AF4 S2 c2260u5yl\" id=\"t4j_236\" style=\"top: 28123px; left: 515px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3710 S2AF4 S2 c2261dxsl\" id=\"t4k_236\" style=\"top: 28108px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S3711 S2AF4 S2 c2262jj89\" id=\"t4l_236\" style=\"top: 28123px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S3712 S2AF4 S2 c2263naf8\" id=\"t4m_236\" style=\"top: 28108px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S3713 S2AF4 S2 c2264ug5t\" id=\"t4n_236\" style=\"top: 28123px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S3714 S2AF4 S2 c2265glva\" id=\"t4o_236\" style=\"top: 28123px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3715 S2AF4 S2 c22661iq7\" id=\"t4p_236\" style=\"top: 28145px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3716 S2AF6 S2 c2267jcl5\" id=\"t4q_236\" style=\"top: 28145px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S3717 S2AF6 S2 c226890cb\" id=\"t4r_236\" style=\"top: 28145px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S3718 S2AF6 S2 c2269o5fr\" id=\"t4s_236\" style=\"top: 28145px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S3719 S2AF6 S2 c2270h2he\" id=\"t4t_236\" style=\"top: 28145px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.179 </span><span class=\"S371A S2AF6 S2 c2271dkgk\" id=\"t4u_236\" style=\"top: 28145px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">665 </span><span class=\"S371B S2AF6 S2 c2272vh9q\" id=\"t4v_236\" style=\"top: 28145px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.844 </span><span class=\"S371C S2AF6 S2 c22739juu\" id=\"t4w_236\" style=\"top: 28159px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S371D S2AF6 S2 c22744zvq\" id=\"t4x_236\" style=\"top: 28159px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(167) </span><span class=\"S371E S2AF6 S2 c2275ya6c\" id=\"t4y_236\" style=\"top: 28159px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S371F S2AF6 S2 c2276esew\" id=\"t4z_236\" style=\"top: 28159px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(167) </span><span class=\"S3720 S2AF6 S2 c2277p644\" id=\"t50_236\" style=\"top: 28159px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3721 S2AF6 S2 c2278gx6k\" id=\"t51_236\" style=\"top: 28159px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3722 S2AF6 S2 c22794qi6\" id=\"t52_236\" style=\"top: 28159px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3723 S2AF6 S2 c2280zj71\" id=\"t53_236\" style=\"top: 28174px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / dota\u00e7\u00f5es </span><span class=\"S3724 S2AF6 S2 c22818wjw\" id=\"t54_236\" style=\"top: 28174px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.827 </span><span class=\"S3725 S2AF6 S2 c228203d4\" id=\"t55_236\" style=\"top: 28174px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.228 </span><span class=\"S3726 S2AF6 S2 c2283sh5t\" id=\"t56_236\" style=\"top: 28174px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.055 </span><span class=\"S3727 S2AF6 S2 c22847wv6\" id=\"t57_236\" style=\"top: 28174px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">310 </span><span class=\"S3728 S2AF6 S2 c2285yjs8\" id=\"t58_236\" style=\"top: 28174px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">659 </span><span class=\"S3729 S2AF6 S2 c2286vez8\" id=\"t59_236\" style=\"top: 28174px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">969 </span><span class=\"S372A S2AF6 S2 c2287eo50\" id=\"t5a_236\" style=\"top: 28188px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S372B S2AF6 S2 c22886d63\" id=\"t5b_236\" style=\"top: 28188px; left: 386px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S372C S2AF6 S2 c2289k4g3\" id=\"t5c_236\" style=\"top: 28188px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S372D S2AF6 S2 c2290vuol\" id=\"t5d_236\" style=\"top: 28188px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S372E S2AF6 S2 c2291lxim\" id=\"t5e_236\" style=\"top: 28188px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S372F S2AF6 S2 c2292aadw\" id=\"t5f_236\" style=\"top: 28188px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3730 S2AF6 S2 c22933fj1\" id=\"t5g_236\" style=\"top: 28188px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3731 S2AF6 S2 c2294p9fi\" id=\"t5h_236\" style=\"top: 28202px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es do exerc\u00edcio (i) </span><span class=\"S3732 S2AF6 S2 c22950zb7\" id=\"t5i_236\" style=\"top: 28202px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.147) </span><span class=\"S3733 S2AF6 S2 c2296f8ef\" id=\"t5j_236\" style=\"top: 28202px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(599) </span><span class=\"S3734 S2AF6 S2 c22970e1m\" id=\"t5k_236\" style=\"top: 28202px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.746) </span><span class=\"S3735 S2AF6 S2 c2298kvfl\" id=\"t5l_236\" style=\"top: 28202px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.055) </span><span class=\"S3736 S2AF6 S2 c2299tels\" id=\"t5m_236\" style=\"top: 28202px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(464) </span><span class=\"S3737 S2AF6 S2 c2300v68b\" id=\"t5n_236\" style=\"top: 28202px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.519) </span><span class=\"S3738 S2AF4 S2 c23012wrx\" id=\"t5o_236\" style=\"top: 28220px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3739 S2AF6 S2 c230208jg\" id=\"t5p_236\" style=\"top: 28220px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.947 </span><span class=\"S373A S2AF6 S2 c23038qma\" id=\"t5q_236\" style=\"top: 28220px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S373B S2AF6 S2 c23049607\" id=\"t5r_236\" style=\"top: 28220px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.390 </span><span class=\"S373C S2AF6 S2 c2305z3ly\" id=\"t5s_236\" style=\"top: 28220px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S373D S2AF6 S2 c230630tj\" id=\"t5t_236\" style=\"top: 28220px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S373E S2AF6 S2 c2307qvoo\" id=\"t5u_236\" style=\"top: 28220px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S373F S2AF6 S2 c23082r2l\" id=\"t5v_236\" style=\"top: 28252px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Inclu\u00eddas em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' (nota 29) e em 'Opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S3740 S2AF6 S2 c2309k1qn\" id=\"t5w_236\" style=\"top: 28285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As dota\u00e7\u00f5es de ativos sob direito de uso de 'Edif\u00edcios e outras constru\u00e7\u00f5es' respeitam essencialmente \u00e0 extens\u00e3o do termo do contrato </span><span class=\"S3741 S2AF6 S2 c2310shf1\" id=\"t5x_236\" style=\"top: 28301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de arrendamento do edif\u00edcio onde a Novabase tem a sua sede, no valor de 6.765m\u20ac, e \u00e0 releva\u00e7\u00e3o contabil\u00edstica do novo escrit\u00f3rio no </span><span class=\"S3742 S2AF6 S2 c231148wl\" id=\"t5y_236\" style=\"top: 28316px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Porto Business Plaza, no valor de 1.493m\u20ac. Houve ainda abates respeitantes ao contrato de arrendamento findo no Porto, no valor bruto </span><span class=\"S3743 S2AF6 S2 c2312qy51\" id=\"t5z_236\" style=\"top: 28331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e deprecia\u00e7\u00f5es acumuladas de igual montante, no valor de 1.345m\u20ac. </span><span class=\"S3744 S2AF6 S2 c2313defb\" id=\"t60_236\" style=\"top: 28359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es e abates de ativos sob direito de uso de 'Equipamento de transporte' est\u00e3o no \u00e2mbito da renova\u00e7\u00e3o normal da frota ao </span><span class=\"S3745 S2AF6 S2 c23146f9z\" id=\"t61_236\" style=\"top: 28374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7o do Grupo. </span><span class=\"S3746 S2AF6 S2 c2315lejz\" id=\"t62_236\" style=\"top: 28402px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o sobre os movimentos ocorridos durante o exerc\u00edcio nos passivos de loca\u00e7\u00e3o relacionados com estes ativos sob direito de uso, </span><span class=\"S3747 S2AF6 S2 c2316oyar\" id=\"t63_236\" style=\"top: 28417px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nomeadamente, gasto de juros e pagamentos de loca\u00e7\u00f5es, pode ser encontrada na nota 21. </span><span class=\"S3748 S2AF6 S2 c2317p6kd\" id=\"t64_236\" style=\"top: 28445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para as loca\u00e7\u00f5es de curto prazo consideradas na isen\u00e7\u00e3o ao reconhecimento prevista na IFRS 16, o Grupo reconheceu neste exerc\u00edcio, o </span><span class=\"S3749 S2AF6 S2 c23182bd9\" id=\"t65_236\" style=\"top: 28460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante de 162m\u20ac (2022: 149m\u20ac) na rubrica de 'Fornecimentos e servi\u00e7os externos'. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14415": {
   "value": "<span class=\"S2F8E S2EAB S2 c302yqp5\" id=\"ta_219\" style=\"top: 5456px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.5. </span><span class=\"S2F8F S2EAB S2 c303kd9y\" id=\"tb_219\" style=\"top: 5456px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis </span><span class=\"S2F90 S2AF6 S2 c304ec68\" id=\"tc_219\" style=\"top: 5483px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os ativos fixos tang\u00edveis compreendem ativos pr\u00f3prios e ativos sob direito de uso (ver tamb\u00e9m nota 2.20.). </span><span class=\"S2F91 S2AF6 S2 c305edty\" id=\"td_219\" style=\"top: 5511px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos fixos tang\u00edveis s\u00e3o compostos essencialmente por edif\u00edcios e outras constru\u00e7\u00f5es, equipamento b\u00e1sico e de transporte. </span><span class=\"S2F92 S2AF6 S2 c306g75k\" id=\"te_219\" style=\"top: 5538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As deprecia\u00e7\u00f5es s\u00e3o calculadas pelo m\u00e9todo das quotas constantes, durante as vidas \u00fateis estimadas como se segue: </span><span class=\"S2F93 S2AF6 S2 c3079juo\" id=\"tf_219\" style=\"top: 5566px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba de anos </span><span class=\"S2F94 S2AF6 S2 c308o9jm\" id=\"tg_219\" style=\"top: 5588px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F95 S2AF6 S2 c309dut5\" id=\"th_219\" style=\"top: 5588px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S2F96 S2AF6 S2 c310z3t1\" id=\"ti_219\" style=\"top: 5588px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 50 </span><span class=\"S2F97 S2AF6 S2 c311ggll\" id=\"tj_219\" style=\"top: 5606px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F98 S2AF6 S2 c312mxci\" id=\"tk_219\" style=\"top: 5606px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S2F99 S2AF6 S2 c313dsn7\" id=\"tl_219\" style=\"top: 5606px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 4 </span><span class=\"S2F9A S2AF6 S2 c314jewt\" id=\"tm_219\" style=\"top: 5623px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9B S2AF6 S2 c3150ym2\" id=\"tn_219\" style=\"top: 5623px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S2F9C S2AF6 S2 c316z46u\" id=\"to_219\" style=\"top: 5623px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2F9D S2AF6 S2 c317czyq\" id=\"tp_219\" style=\"top: 5640px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9E S2AF6 S2 c3181fok\" id=\"tq_219\" style=\"top: 5640px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ferramentas e utens\u00edlios </span><span class=\"S2F9F S2AF6 S2 c319dgtx\" id=\"tr_219\" style=\"top: 5640px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2FA0 S2AF6 S2 c3205b5f\" id=\"ts_219\" style=\"top: 5658px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2FA1 S2AF6 S2 c321iv5p\" id=\"tt_219\" style=\"top: 5658px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S2FA2 S2AF6 S2 c322009j\" id=\"tu_219\" style=\"top: 5658px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 10 </span><span class=\"S2FA3 S2AF6 S2 c3232p7d\" id=\"tv_219\" style=\"top: 5687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a quantia registada de um ativo \u00e9 superior ao seu valor recuper\u00e1vel, esta \u00e9 ajustada para o seu valor recuper\u00e1vel. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14420": {
   "value": "<span class=\"S2F92 S2AF6 S2 c306g75k\" id=\"te_219\" style=\"top: 5538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As deprecia\u00e7\u00f5es s\u00e3o calculadas pelo m\u00e9todo das quotas constantes, durante as vidas \u00fateis estimadas como se segue: </span><span class=\"S2F93 S2AF6 S2 c3079juo\" id=\"tf_219\" style=\"top: 5566px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba de anos </span><span class=\"S2F94 S2AF6 S2 c308o9jm\" id=\"tg_219\" style=\"top: 5588px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F95 S2AF6 S2 c309dut5\" id=\"th_219\" style=\"top: 5588px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S2F96 S2AF6 S2 c310z3t1\" id=\"ti_219\" style=\"top: 5588px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 50 </span><span class=\"S2F97 S2AF6 S2 c311ggll\" id=\"tj_219\" style=\"top: 5606px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F98 S2AF6 S2 c312mxci\" id=\"tk_219\" style=\"top: 5606px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S2F99 S2AF6 S2 c313dsn7\" id=\"tl_219\" style=\"top: 5606px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 4 </span><span class=\"S2F9A S2AF6 S2 c314jewt\" id=\"tm_219\" style=\"top: 5623px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9B S2AF6 S2 c3150ym2\" id=\"tn_219\" style=\"top: 5623px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S2F9C S2AF6 S2 c316z46u\" id=\"to_219\" style=\"top: 5623px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2F9D S2AF6 S2 c317czyq\" id=\"tp_219\" style=\"top: 5640px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9E S2AF6 S2 c3181fok\" id=\"tq_219\" style=\"top: 5640px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ferramentas e utens\u00edlios </span><span class=\"S2F9F S2AF6 S2 c319dgtx\" id=\"tr_219\" style=\"top: 5640px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2FA0 S2AF6 S2 c3205b5f\" id=\"ts_219\" style=\"top: 5658px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2FA1 S2AF6 S2 c321iv5p\" id=\"tt_219\" style=\"top: 5658px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S2FA2 S2AF6 S2 c322009j\" id=\"tu_219\" style=\"top: 5658px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 10 </span><span class=\"S35CB S2AF4 S2 c1935o1v1\" id=\"t43_235\" style=\"top: 26604px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7. </span><span class=\"S35CC S2AF4 S2 c1936l7kc\" id=\"t44_235\" style=\"top: 26604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis </span><span class=\"S35CD S2AF4 S2 c19377a80\" id=\"t45_235\" style=\"top: 26635px; left: 391px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S35CE S2AF4 S2 c1938rjm7\" id=\"t46_235\" style=\"top: 26635px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S35CF S2AF4 S2 c193977jf\" id=\"t47_235\" style=\"top: 26664px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S35D0 S2AF4 S2 c1940lzsv\" id=\"t48_235\" style=\"top: 26650px; left: 379px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es </span><span class=\"S35D1 S2AF4 S2 c1941v804\" id=\"t49_235\" style=\"top: 26664px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S35D2 S2AF4 S2 c1942drae\" id=\"t4a_235\" style=\"top: 26664px; left: 473px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S35D3 S2AF4 S2 c1943h7te\" id=\"t4b_235\" style=\"top: 26664px; left: 586px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S35D4 S2AF4 S2 c19442etj\" id=\"t4c_235\" style=\"top: 26650px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es </span><span class=\"S35D5 S2AF4 S2 c1945d31t\" id=\"t4d_235\" style=\"top: 26664px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S35D6 S2AF4 S2 c1946wy5f\" id=\"t4e_235\" style=\"top: 26664px; left: 751px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S35D7 S2AF6 S2 c1947r77k\" id=\"t4f_235\" style=\"top: 26686px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S35D8 S2AF6 S2 c1948c8bp\" id=\"t4g_235\" style=\"top: 26686px; left: 327px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.201 </span><span class=\"S35D9 S2AF6 S2 c1949wusy\" id=\"t4h_235\" style=\"top: 26686px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.151 </span><span class=\"S35DA S2AF6 S2 c1950c3sf\" id=\"t4i_235\" style=\"top: 26686px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.050 </span><span class=\"S35DB S2AF6 S2 c1951trpd\" id=\"t4j_235\" style=\"top: 26686px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.792 </span><span class=\"S35DC S2AF6 S2 c195289sv\" id=\"t4k_235\" style=\"top: 26686px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.070 </span><span class=\"S35DD S2AF6 S2 c1953e2c6\" id=\"t4l_235\" style=\"top: 26686px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.722 </span><span class=\"S35DE S2AF6 S2 c1954vc3e\" id=\"t4m_235\" style=\"top: 26701px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S35DF S2AF6 S2 c1955cra3\" id=\"t4n_235\" style=\"top: 26701px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.527 </span><span class=\"S35E0 S2AF6 S2 c19562mbt\" id=\"t4o_235\" style=\"top: 26701px; left: 427px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.349 </span><span class=\"S35E1 S2AF6 S2 c1957i1vj\" id=\"t4p_235\" style=\"top: 26701px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.178 </span><span class=\"S35E2 S2AF6 S2 c1958k98h\" id=\"t4q_235\" style=\"top: 26701px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.603 </span><span class=\"S35E3 S2AF6 S2 c1959f640\" id=\"t4r_235\" style=\"top: 26701px; left: 704px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.196 </span><span class=\"S35E4 S2AF6 S2 c1960tt7n\" id=\"t4s_235\" style=\"top: 26701px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.407 </span><span class=\"S35E5 S2AF6 S2 c19611o6n\" id=\"t4t_235\" style=\"top: 26715px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S35E6 S2AF6 S2 c1962lzyz\" id=\"t4u_235\" style=\"top: 26715px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S35E7 S2AF6 S2 c1963f6cc\" id=\"t4v_235\" style=\"top: 26715px; left: 427px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.193 </span><span class=\"S35E8 S2AF6 S2 c19646tx3\" id=\"t4w_235\" style=\"top: 26715px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S35E9 S2AF6 S2 c1965zlmu\" id=\"t4x_235\" style=\"top: 26715px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.862 </span><span class=\"S35EA S2AF6 S2 c196696i2\" id=\"t4y_235\" style=\"top: 26715px; left: 704px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S35EB S2AF6 S2 c1967cycz\" id=\"t4z_235\" style=\"top: 26715px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S35EC S2AF6 S2 c1968ttut\" id=\"t50_235\" style=\"top: 26729px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S35ED S2AF6 S2 c196923k6\" id=\"t51_235\" style=\"top: 26729px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.448 </span><span class=\"S35EE S2AF6 S2 c19701g3h\" id=\"t52_235\" style=\"top: 26729px; left: 427px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.338 </span><span class=\"S35EF S2AF6 S2 c1971pxl5\" id=\"t53_235\" style=\"top: 26729px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">110 </span><span class=\"S35F0 S2AF6 S2 c19722mrg\" id=\"t54_235\" style=\"top: 26729px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.823 </span><span class=\"S35F1 S2AF6 S2 c1973ncf0\" id=\"t55_235\" style=\"top: 26729px; left: 704px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.600 </span><span class=\"S35F2 S2AF6 S2 c1974fpd3\" id=\"t56_235\" style=\"top: 26729px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">223 </span><span class=\"S35F3 S2AF6 S2 c1975pqxl\" id=\"t57_235\" style=\"top: 26743px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S35F4 S2AF6 S2 c1976gx98\" id=\"t58_235\" style=\"top: 26743px; left: 351px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F5 S2AF6 S2 c1977ilwy\" id=\"t59_235\" style=\"top: 26743px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F6 S2AF6 S2 c1978xg4a\" id=\"t5a_235\" style=\"top: 26743px; left: 545px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S35F7 S2AF6 S2 c1979oiyw\" id=\"t5b_235\" style=\"top: 26743px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F8 S2AF6 S2 c198096ju\" id=\"t5c_235\" style=\"top: 26743px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S35F9 S2AF6 S2 c1981w56m\" id=\"t5d_235\" style=\"top: 26743px; left: 822px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S35FA S2AF6 S2 c1982ncln\" id=\"t5e_235\" style=\"top: 26761px; left: 327px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47.824 </span><span class=\"S35FB S2AF6 S2 c1983b0bh\" id=\"t5f_235\" style=\"top: 26761px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35.043 </span><span class=\"S35FC S2AF6 S2 c1984twmo\" id=\"t5g_235\" style=\"top: 26761px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.781 </span><span class=\"S35FD S2AF6 S2 c1985ivab\" id=\"t5h_235\" style=\"top: 26761px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.092 </span><span class=\"S35FE S2AF6 S2 c19867r8i\" id=\"t5i_235\" style=\"top: 26761px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.921 </span><span class=\"S35FF S2AF6 S2 c1987zuz4\" id=\"t5j_235\" style=\"top: 26761px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.171 </span><span class=\"S3600 S2AF6 S2 c1988vwum\" id=\"t5k_235\" style=\"top: 26793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos fixos tang\u00edveis durante o ano de 2022, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3601 S2AF4 S2 c1989w8xp\" id=\"t5l_235\" style=\"top: 26820px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3602 S2AF4 S2 c19901rzb\" id=\"t5m_235\" style=\"top: 26835px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.22 </span><span class=\"S3603 S2AF4 S2 c1991aiz7\" id=\"t5n_235\" style=\"top: 26820px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S3604 S2AF4 S2 c1992wi9k\" id=\"t5o_235\" style=\"top: 26835px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ dota\u00e7\u00f5es </span><span class=\"S3605 S2AF4 S2 c1993gj7o\" id=\"t5p_235\" style=\"top: 26820px; left: 442px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3606 S2AF4 S2 c19940vay\" id=\"t5q_235\" style=\"top: 26835px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ abates </span><span class=\"S3607 S2AF4 S2 c19954c7x\" id=\"t5r_235\" style=\"top: 26835px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S3608 S2AF4 S2 c199625iq\" id=\"t5s_235\" style=\"top: 26820px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as </span><span class=\"S3609 S2AF4 S2 c1997wa1n\" id=\"t5t_235\" style=\"top: 26835px; left: 612px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais </span><span class=\"S360A S2AF4 S2 c1998995w\" id=\"t5u_235\" style=\"top: 26820px; left: 684px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S360B S2AF4 S2 c19994zst\" id=\"t5v_235\" style=\"top: 26835px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S360C S2AF4 S2 c2000c1hy\" id=\"t5w_235\" style=\"top: 26820px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S360D S2AF4 S2 c2001uu1b\" id=\"t5x_235\" style=\"top: 26835px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S360E S2EAB S2 c2002d68g\" id=\"t5y_235\" style=\"top: 26850px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S360F S2AF6 S2 c2003ucer\" id=\"t5z_235\" style=\"top: 26871px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3610 S2AF6 S2 c2004smkn\" id=\"t60_235\" style=\"top: 26871px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.380 </span><span class=\"S3611 S2AF6 S2 c2005sszs\" id=\"t61_235\" style=\"top: 26871px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">365 </span><span class=\"S3612 S2AF6 S2 c2006nkpm\" id=\"t62_235\" style=\"top: 26871px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3613 S2AF6 S2 c20070whq\" id=\"t63_235\" style=\"top: 26871px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S3614 S2AF6 S2 c2008qw9l\" id=\"t64_235\" style=\"top: 26871px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3615 S2AF6 S2 c2009unen\" id=\"t65_235\" style=\"top: 26871px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3616 S2AF6 S2 c2010wom4\" id=\"t66_235\" style=\"top: 26871px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.792 </span><span class=\"S3617 S2AF6 S2 c2011m8do\" id=\"t67_235\" style=\"top: 26885px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3618 S2AF6 S2 c2012mwc4\" id=\"t68_235\" style=\"top: 26885px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.120 </span><span class=\"S3619 S2AF6 S2 c2013y9b1\" id=\"t69_235\" style=\"top: 26885px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">589 </span><span class=\"S361A S2AF6 S2 c2014r6xs\" id=\"t6a_235\" style=\"top: 26885px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(109) </span><span class=\"S361B S2AF6 S2 c2015oocy\" id=\"t6b_235\" style=\"top: 26885px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S361C S2AF6 S2 c2016px93\" id=\"t6c_235\" style=\"top: 26885px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S361D S2AF6 S2 c2017nx87\" id=\"t6d_235\" style=\"top: 26885px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S361E S2AF6 S2 c2018nu48\" id=\"t6e_235\" style=\"top: 26885px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.603 </span><span class=\"S361F S2AF6 S2 c2019lwr4\" id=\"t6f_235\" style=\"top: 26900px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3620 S2AF6 S2 c2020shch\" id=\"t6g_235\" style=\"top: 26900px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.767 </span><span class=\"S3621 S2AF6 S2 c202196ht\" id=\"t6h_235\" style=\"top: 26900px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">659 </span><span class=\"S3622 S2AF6 S2 c2022lw8m\" id=\"t6i_235\" style=\"top: 26900px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(575) </span><span class=\"S3623 S2AF6 S2 c20237ev5\" id=\"t6j_235\" style=\"top: 26900px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3624 S2AF6 S2 c2024bh1j\" id=\"t6k_235\" style=\"top: 26900px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3625 S2AF6 S2 c2025kr2w\" id=\"t6l_235\" style=\"top: 26900px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3626 S2AF6 S2 c202681r7\" id=\"t6m_235\" style=\"top: 26900px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.862 </span><span class=\"S3627 S2AF6 S2 c20274ggw\" id=\"t6n_235\" style=\"top: 26914px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3628 S2AF6 S2 c2028tss6\" id=\"t6o_235\" style=\"top: 26914px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.731 </span><span class=\"S3629 S2AF6 S2 c2029liph\" id=\"t6p_235\" style=\"top: 26914px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S362A S2AF6 S2 c2030zmsa\" id=\"t6q_235\" style=\"top: 26914px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8) </span><span class=\"S362B S2AF6 S2 c2031ebca\" id=\"t6r_235\" style=\"top: 26914px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S362C S2AF6 S2 c2032psb1\" id=\"t6s_235\" style=\"top: 26914px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) </span><span class=\"S362D S2AF6 S2 c2033aeij\" id=\"t6t_235\" style=\"top: 26914px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S362E S2AF6 S2 c2034mibz\" id=\"t6u_235\" style=\"top: 26914px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.823 </span><span class=\"S362F S2AF6 S2 c2035hxk2\" id=\"t6v_235\" style=\"top: 26928px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3630 S2AF6 S2 c2036v9z8\" id=\"t6w_235\" style=\"top: 26928px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3631 S2AF6 S2 c2037lue3\" id=\"t6x_235\" style=\"top: 26928px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3632 S2AF6 S2 c2038rug1\" id=\"t6y_235\" style=\"top: 26928px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3633 S2AF6 S2 c2039py8s\" id=\"t6z_235\" style=\"top: 26928px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3634 S2AF6 S2 c2040xjmy\" id=\"t70_235\" style=\"top: 26928px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3635 S2AF6 S2 c2041s962\" id=\"t71_235\" style=\"top: 26928px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3636 S2AF6 S2 c20421ahs\" id=\"t72_235\" style=\"top: 26928px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3637 S2AF6 S2 c2043wfpa\" id=\"t73_235\" style=\"top: 26946px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.010 </span><span class=\"S3638 S2AF6 S2 c2044kure\" id=\"t74_235\" style=\"top: 26946px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.714 </span><span class=\"S3639 S2AF6 S2 c2045a6qz\" id=\"t75_235\" style=\"top: 26946px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(692) </span><span class=\"S363A S2AF6 S2 c20463bo5\" id=\"t76_235\" style=\"top: 26946px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S363B S2AF6 S2 c20477mkn\" id=\"t77_235\" style=\"top: 26946px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13 </span><span class=\"S363C S2AF6 S2 c2048evfn\" id=\"t78_235\" style=\"top: 26946px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S363D S2AF6 S2 c2049r4ko\" id=\"t79_235\" style=\"top: 26946px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.092 </span><span class=\"S363E S2EAB S2 c20508umm\" id=\"t7a_235\" style=\"top: 26977px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas: </span><span class=\"S363F S2AF6 S2 c205133l0\" id=\"t7b_235\" style=\"top: 26998px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3640 S2AF6 S2 c2052cqdj\" id=\"t7c_235\" style=\"top: 26998px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22.894 </span><span class=\"S3641 S2AF6 S2 c2053nbcl\" id=\"t7d_235\" style=\"top: 26998px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.176 </span><span class=\"S3642 S2AF6 S2 c2054w22v\" id=\"t7e_235\" style=\"top: 26998px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3643 S2AF6 S2 c2055jzwj\" id=\"t7f_235\" style=\"top: 26998px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3644 S2AF6 S2 c20565lqq\" id=\"t7g_235\" style=\"top: 26998px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3645 S2AF6 S2 c20575mns\" id=\"t7h_235\" style=\"top: 26998px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3646 S2AF6 S2 c205891u5\" id=\"t7i_235\" style=\"top: 26998px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.070 </span><span class=\"S3647 S2AF6 S2 c2059js76\" id=\"t7j_235\" style=\"top: 27012px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3648 S2AF6 S2 c2060iicb\" id=\"t7k_235\" style=\"top: 27012px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.616 </span><span class=\"S3649 S2AF6 S2 c2061acoe\" id=\"t7l_235\" style=\"top: 27012px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">672 </span><span class=\"S364A S2AF6 S2 c206203xx\" id=\"t7m_235\" style=\"top: 27012px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(95) </span><span class=\"S364B S2AF6 S2 c2063rbhf\" id=\"t7n_235\" style=\"top: 27012px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S364C S2AF6 S2 c2064sumn\" id=\"t7o_235\" style=\"top: 27012px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S364D S2AF6 S2 c2065gi53\" id=\"t7p_235\" style=\"top: 27012px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S364E S2AF6 S2 c20664kky\" id=\"t7q_235\" style=\"top: 27012px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.196 </span><span class=\"S364F S2AF6 S2 c2067ocej\" id=\"t7r_235\" style=\"top: 27027px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3650 S2AF6 S2 c2068018k\" id=\"t7s_235\" style=\"top: 27027px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.102 </span><span class=\"S3651 S2AF6 S2 c2069qi3z\" id=\"t7t_235\" style=\"top: 27027px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">464 </span><span class=\"S3652 S2AF6 S2 c2070kc68\" id=\"t7u_235\" style=\"top: 27027px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(534) </span><span class=\"S3653 S2AF6 S2 c2071kcwh\" id=\"t7v_235\" style=\"top: 27027px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3654 S2AF6 S2 c2072gjvs\" id=\"t7w_235\" style=\"top: 27027px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3655 S2AF6 S2 c20734era\" id=\"t7x_235\" style=\"top: 27027px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3656 S2AF6 S2 c2074ibxe\" id=\"t7y_235\" style=\"top: 27027px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S3657 S2AF6 S2 c20758wpv\" id=\"t7z_235\" style=\"top: 27041px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3658 S2AF6 S2 c2076ssns\" id=\"t80_235\" style=\"top: 27041px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.546 </span><span class=\"S3659 S2AF6 S2 c2077c9lh\" id=\"t81_235\" style=\"top: 27041px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62 </span><span class=\"S365A S2AF6 S2 c2078wy49\" id=\"t82_235\" style=\"top: 27041px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8) </span><span class=\"S365B S2AF6 S2 c2079m7k6\" id=\"t83_235\" style=\"top: 27041px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S365C S2AF6 S2 c2080ib2u\" id=\"t84_235\" style=\"top: 27041px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S365D S2AF6 S2 c2081a8y5\" id=\"t85_235\" style=\"top: 27041px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S365E S2AF6 S2 c2082dxk3\" id=\"t86_235\" style=\"top: 27041px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.600 </span><span class=\"S365F S2AF6 S2 c2083r6dl\" id=\"t87_235\" style=\"top: 27055px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3660 S2AF6 S2 c2084tlnu\" id=\"t88_235\" style=\"top: 27055px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3661 S2AF6 S2 c20853df6\" id=\"t89_235\" style=\"top: 27055px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3662 S2AF6 S2 c2086r0e2\" id=\"t8a_235\" style=\"top: 27055px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3663 S2AF6 S2 c2087iiug\" id=\"t8b_235\" style=\"top: 27055px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3664 S2AF6 S2 c2088irue\" id=\"t8c_235\" style=\"top: 27055px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3665 S2AF6 S2 c2089f1dj\" id=\"t8d_235\" style=\"top: 27055px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3666 S2AF6 S2 c20907vm1\" id=\"t8e_235\" style=\"top: 27055px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3667 S2AF6 S2 c20917mwf\" id=\"t8f_235\" style=\"top: 27073px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.170 </span><span class=\"S3668 S2AF6 S2 c2092w7uu\" id=\"t8g_235\" style=\"top: 27073px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.374 </span><span class=\"S3669 S2AF6 S2 c20938v4o\" id=\"t8h_235\" style=\"top: 27073px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(637) </span><span class=\"S366A S2AF6 S2 c2094zeut\" id=\"t8i_235\" style=\"top: 27073px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S366B S2AF6 S2 c20954to4\" id=\"t8j_235\" style=\"top: 27073px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14 </span><span class=\"S366C S2AF6 S2 c2096639z\" id=\"t8k_235\" style=\"top: 27073px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S366D S2AF6 S2 c20978sc6\" id=\"t8l_235\" style=\"top: 27073px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.921 </span><span class=\"S366F S2AF6 S2 c2100rmgc\" id=\"t3_236\" style=\"top: 27418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos fixos tang\u00edveis durante o ano de 2023, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3670 S2AF4 S2 c2101ez2u\" id=\"t4_236\" style=\"top: 27446px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3671 S2AF4 S2 c21026h9v\" id=\"t5_236\" style=\"top: 27460px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.23 </span><span class=\"S3672 S2AF4 S2 c21038z33\" id=\"t6_236\" style=\"top: 27446px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S3673 S2AF4 S2 c210448p9\" id=\"t7_236\" style=\"top: 27460px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ dota\u00e7\u00f5es </span><span class=\"S3674 S2AF4 S2 c2105bzen\" id=\"t8_236\" style=\"top: 27446px; left: 442px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3675 S2AF4 S2 c21065cpk\" id=\"t9_236\" style=\"top: 27460px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">/ abates </span><span class=\"S3676 S2AF4 S2 c2107c0w3\" id=\"ta_236\" style=\"top: 27446px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es </span><span class=\"S3677 S2AF4 S2 c21087rki\" id=\"tb_236\" style=\"top: 27460px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontin. </span><span class=\"S3678 S2AF4 S2 c2109chl1\" id=\"tc_236\" style=\"top: 27446px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as </span><span class=\"S3679 S2AF4 S2 c21108zwc\" id=\"td_236\" style=\"top: 27460px; left: 612px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais </span><span class=\"S367A S2AF4 S2 c2111du81\" id=\"te_236\" style=\"top: 27446px; left: 684px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S367B S2AF4 S2 c2112r90t\" id=\"tf_236\" style=\"top: 27460px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S367C S2AF4 S2 c2113xc8b\" id=\"tg_236\" style=\"top: 27446px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S367D S2AF4 S2 c2114we2t\" id=\"th_236\" style=\"top: 27460px; left: 773px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S367E S2EAB S2 c2115g4bu\" id=\"ti_236\" style=\"top: 27475px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S367F S2AF6 S2 c2116aml7\" id=\"tj_236\" style=\"top: 27496px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3680 S2AF6 S2 c2117rkm2\" id=\"tk_236\" style=\"top: 27496px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.792 </span><span class=\"S3681 S2AF6 S2 c2118bd7o\" id=\"tl_236\" style=\"top: 27496px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.827 </span><span class=\"S3682 S2AF6 S2 c2119whe9\" id=\"tm_236\" style=\"top: 27496px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.540) </span><span class=\"S3683 S2AF6 S2 c2120ajsk\" id=\"tn_236\" style=\"top: 27496px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3684 S2AF6 S2 c21217bw9\" id=\"to_236\" style=\"top: 27496px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3685 S2AF6 S2 c212203ug\" id=\"tp_236\" style=\"top: 27496px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(878) </span><span class=\"S3686 S2AF6 S2 c2123331a\" id=\"tq_236\" style=\"top: 27496px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.201 </span><span class=\"S3687 S2AF6 S2 c212471g5\" id=\"tr_236\" style=\"top: 27511px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3688 S2AF6 S2 c21255fa5\" id=\"ts_236\" style=\"top: 27511px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.603 </span><span class=\"S3689 S2AF6 S2 c2126ax15\" id=\"tt_236\" style=\"top: 27511px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">425 </span><span class=\"S368A S2AF6 S2 c21277vz6\" id=\"tu_236\" style=\"top: 27511px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(467) </span><span class=\"S368B S2AF6 S2 c21285k22\" id=\"tv_236\" style=\"top: 27511px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12) </span><span class=\"S368C S2AF6 S2 c2129gdv8\" id=\"tw_236\" style=\"top: 27511px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S368D S2AF6 S2 c2130d1q9\" id=\"tx_236\" style=\"top: 27511px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S368E S2AF6 S2 c21315gqd\" id=\"ty_236\" style=\"top: 27511px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.527 </span><span class=\"S368F S2AF6 S2 c2132vzph\" id=\"tz_236\" style=\"top: 27525px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3690 S2AF6 S2 c2133xmzp\" id=\"t10_236\" style=\"top: 27525px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.862 </span><span class=\"S3691 S2AF6 S2 c213405hm\" id=\"t11_236\" style=\"top: 27525px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.228 </span><span class=\"S3692 S2AF6 S2 c2135ermj\" id=\"t12_236\" style=\"top: 27525px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(379) </span><span class=\"S3693 S2AF6 S2 c2136d48d\" id=\"t13_236\" style=\"top: 27525px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(44) </span><span class=\"S3694 S2AF6 S2 c2137v3dm\" id=\"t14_236\" style=\"top: 27525px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(31) </span><span class=\"S3695 S2AF6 S2 c2138dre5\" id=\"t15_236\" style=\"top: 27525px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3696 S2AF6 S2 c2139mif1\" id=\"t16_236\" style=\"top: 27525px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S3697 S2AF6 S2 c21402kyf\" id=\"t17_236\" style=\"top: 27539px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3698 S2AF6 S2 c2141nq6h\" id=\"t18_236\" style=\"top: 27539px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.823 </span><span class=\"S3699 S2AF6 S2 c2142dmes\" id=\"t19_236\" style=\"top: 27539px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S369A S2AF6 S2 c21438y3f\" id=\"t1a_236\" style=\"top: 27539px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(113) </span><span class=\"S369B S2AF6 S2 c21444vyt\" id=\"t1b_236\" style=\"top: 27539px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S369C S2AF6 S2 c2145lgmj\" id=\"t1c_236\" style=\"top: 27539px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) </span><span class=\"S369D S2AF6 S2 c2146cjhw\" id=\"t1d_236\" style=\"top: 27539px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(267) </span><span class=\"S369E S2AF6 S2 c2147euxd\" id=\"t1e_236\" style=\"top: 27539px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.448 </span><span class=\"S369F S2AF6 S2 c2148txcf\" id=\"t1f_236\" style=\"top: 27553px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S36A0 S2AF6 S2 c2149vm6c\" id=\"t1g_236\" style=\"top: 27553px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36A1 S2AF6 S2 c2150yo6w\" id=\"t1h_236\" style=\"top: 27553px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A2 S2AF6 S2 c2151mx9b\" id=\"t1i_236\" style=\"top: 27553px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A3 S2AF6 S2 c2152gqic\" id=\"t1j_236\" style=\"top: 27553px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A4 S2AF6 S2 c2153mqsc\" id=\"t1k_236\" style=\"top: 27553px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A5 S2AF6 S2 c21544svk\" id=\"t1l_236\" style=\"top: 27553px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36A6 S2AF6 S2 c2155ksec\" id=\"t1m_236\" style=\"top: 27553px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36A7 S2AF6 S2 c2156y8tt\" id=\"t1n_236\" style=\"top: 27571px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.092 </span><span class=\"S36A8 S2AF6 S2 c2157avvw\" id=\"t1o_236\" style=\"top: 27571px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.489 </span><span class=\"S36A9 S2AF6 S2 c21587asn\" id=\"t1p_236\" style=\"top: 27571px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.499) </span><span class=\"S36AA S2AF6 S2 c21599bqr\" id=\"t1q_236\" style=\"top: 27571px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(59) </span><span class=\"S36AB S2AF6 S2 c2160mw9v\" id=\"t1r_236\" style=\"top: 27571px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S36AC S2AF6 S2 c21614q8s\" id=\"t1s_236\" style=\"top: 27571px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.158) </span><span class=\"S36AD S2AF6 S2 c2162wh63\" id=\"t1t_236\" style=\"top: 27571px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47.824 </span><span class=\"S36AE S2EAB S2 c2163du43\" id=\"t1u_236\" style=\"top: 27602px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas: </span><span class=\"S36AF S2AF6 S2 c2164akr0\" id=\"t1v_236\" style=\"top: 27624px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S36B0 S2AF6 S2 c2165wiwd\" id=\"t1w_236\" style=\"top: 27624px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.070 </span><span class=\"S36B1 S2AF6 S2 c2166cyik\" id=\"t1x_236\" style=\"top: 27624px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.305 </span><span class=\"S36B2 S2AF6 S2 c2167mpkb\" id=\"t1y_236\" style=\"top: 27624px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.540) </span><span class=\"S36B3 S2AF6 S2 c21681wys\" id=\"t1z_236\" style=\"top: 27624px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36B4 S2AF6 S2 c2169k2ly\" id=\"t20_236\" style=\"top: 27624px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36B5 S2AF6 S2 c217014ox\" id=\"t21_236\" style=\"top: 27624px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(684) </span><span class=\"S36B6 S2AF6 S2 c21716amv\" id=\"t22_236\" style=\"top: 27624px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.151 </span><span class=\"S36B7 S2AF6 S2 c2172e2ze\" id=\"t23_236\" style=\"top: 27638px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S36B8 S2AF6 S2 c2173pio1\" id=\"t24_236\" style=\"top: 27638px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.196 </span><span class=\"S36B9 S2AF6 S2 c2174c9cg\" id=\"t25_236\" style=\"top: 27638px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">645 </span><span class=\"S36BA S2AF6 S2 c21759p1i\" id=\"t26_236\" style=\"top: 27638px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(462) </span><span class=\"S36BB S2AF6 S2 c21767y76\" id=\"t27_236\" style=\"top: 27638px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12) </span><span class=\"S36BC S2AF6 S2 c21779hsu\" id=\"t28_236\" style=\"top: 27638px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S36BD S2AF6 S2 c2178vq8i\" id=\"t29_236\" style=\"top: 27638px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S36BE S2AF6 S2 c2179976z\" id=\"t2a_236\" style=\"top: 27638px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.349 </span><span class=\"S36BF S2AF6 S2 c2180a5ad\" id=\"t2b_236\" style=\"top: 27652px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S36C0 S2AF6 S2 c2181t6gb\" id=\"t2c_236\" style=\"top: 27652px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S36C1 S2AF6 S2 c218252ic\" id=\"t2d_236\" style=\"top: 27652px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">599 </span><span class=\"S36C2 S2AF6 S2 c2183wned\" id=\"t2e_236\" style=\"top: 27652px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(374) </span><span class=\"S36C3 S2AF6 S2 c2184nbon\" id=\"t2f_236\" style=\"top: 27652px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(44) </span><span class=\"S36C4 S2AF6 S2 c21854x4u\" id=\"t2g_236\" style=\"top: 27652px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(31) </span><span class=\"S36C5 S2AF6 S2 c2186haab\" id=\"t2h_236\" style=\"top: 27652px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36C6 S2AF6 S2 c2187xoht\" id=\"t2i_236\" style=\"top: 27652px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.193 </span><span class=\"S36C7 S2AF6 S2 c2188puz8\" id=\"t2j_236\" style=\"top: 27666px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S36C8 S2AF6 S2 c21892jch\" id=\"t2k_236\" style=\"top: 27666px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.600 </span><span class=\"S36C9 S2AF6 S2 c2190eg9y\" id=\"t2l_236\" style=\"top: 27666px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">66 </span><span class=\"S36CA S2AF6 S2 c2191zco0\" id=\"t2m_236\" style=\"top: 27666px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(91) </span><span class=\"S36CB S2AF6 S2 c2192u3q6\" id=\"t2n_236\" style=\"top: 27666px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S36CC S2AF6 S2 c21939rfk\" id=\"t2o_236\" style=\"top: 27666px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S36CD S2AF6 S2 c21943sgs\" id=\"t2p_236\" style=\"top: 27666px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(235) </span><span class=\"S36CE S2AF6 S2 c2195pa43\" id=\"t2q_236\" style=\"top: 27666px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.338 </span><span class=\"S36CF S2AF6 S2 c2196ph5h\" id=\"t2r_236\" style=\"top: 27680px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S36D0 S2AF6 S2 c21979kn6\" id=\"t2s_236\" style=\"top: 27680px; left: 332px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36D1 S2AF6 S2 c2198q7ss\" id=\"t2t_236\" style=\"top: 27680px; left: 422px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D2 S2AF6 S2 c21990r25\" id=\"t2u_236\" style=\"top: 27680px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D3 S2AF6 S2 c22008nel\" id=\"t2v_236\" style=\"top: 27680px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D4 S2AF6 S2 c2201uv08\" id=\"t2w_236\" style=\"top: 27680px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D5 S2AF6 S2 c2202l1dj\" id=\"t2x_236\" style=\"top: 27680px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S36D6 S2AF6 S2 c2203rapw\" id=\"t2y_236\" style=\"top: 27680px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S36D7 S2AF6 S2 c2204ux7d\" id=\"t2z_236\" style=\"top: 27698px; left: 309px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.921 </span><span class=\"S36D8 S2AF6 S2 c22056ned\" id=\"t30_236\" style=\"top: 27698px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.615 </span><span class=\"S36D9 S2AF6 S2 c2206b6iz\" id=\"t31_236\" style=\"top: 27698px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.467) </span><span class=\"S36DA S2AF6 S2 c2207btyz\" id=\"t32_236\" style=\"top: 27698px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(59) </span><span class=\"S36DB S2AF6 S2 c22080sk5\" id=\"t33_236\" style=\"top: 27698px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(39) </span><span class=\"S36DC S2AF6 S2 c2209yw3g\" id=\"t34_236\" style=\"top: 27698px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(928) </span><span class=\"S36DD S2AF6 S2 c2210d9t1\" id=\"t35_236\" style=\"top: 27698px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35.043 </span><span class=\"S36DE S2AF6 S2 c22117clo\" id=\"t36_236\" style=\"top: 27730px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As dota\u00e7\u00f5es de ativos fixos tang\u00edveis ocorridas em 2023 referem-se essencialmente a ativos sob direito de uso de 'Edif\u00edcios e outras </span><span class=\"S36DF S2AF6 S2 c2212f5l0\" id=\"t37_236\" style=\"top: 27745px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">constru\u00e7\u00f5es' e 'Equipamento de transporte', que tamb\u00e9m justificam a maior fatia dos abates (ver detalhe abaixo), mas tamb\u00e9m a </span><span class=\"S36E0 S2AF6 S2 c221321kq\" id=\"t38_236\" style=\"top: 27761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Equipamento b\u00e1sico' para as opera\u00e7\u00f5es, maioritariamente port\u00e1teis. </span><span class=\"S36E1 S2AF6 S2 c22145u2i\" id=\"t39_236\" style=\"top: 27788px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A coluna de varia\u00e7\u00e3o de per\u00edmetro reflete, em 2023, o efeito da aliena\u00e7\u00e3o da subsidi\u00e1ria Novabase Neotalent, S.A., e a coluna de </span><span class=\"S36E2 S2AF6 S2 c2215anom\" id=\"t3a_236\" style=\"top: 27804px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es descontinuadas, os ativos da subsidi\u00e1ria angolana (ver nota 38). </span><span class=\"S36E3 S2AF6 S2 c2216hzl4\" id=\"t3b_236\" style=\"top: 27831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, n\u00e3o foram identificados quaisquer eventos ou circunst\u00e2ncias que indicassem que o valor pelo qual os ativos fixos tang\u00edveis est\u00e3o </span><span class=\"S36E4 S2AF6 S2 c22179zio\" id=\"t3c_236\" style=\"top: 27846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registados pudesse n\u00e3o ser recuper\u00e1vel, pelo que n\u00e3o foram efetuados testes de imparidade. </span><span class=\"S36E5 S2AF6 S2 c2218n19g\" id=\"t3d_236\" style=\"top: 27874px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das dota\u00e7\u00f5es de deprecia\u00e7\u00f5es reconhecido em resultados e inclu\u00eddo em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' \u00e9 de 3.449m\u20ac (2022: </span><span class=\"S36E6 S2AF6 S2 c2219mk0q\" id=\"t3e_236\" style=\"top: 27889px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.110m\u20ac), e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 166m\u20ac (2022: 264m\u20ac). </span><span class=\"S36E7 S2AF6 S2 c2220e47y\" id=\"t3f_236\" style=\"top: 27917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos sob direito de uso inclu\u00eddos nos 'Ativos fixos tang\u00edveis', por classe de ativo, s\u00e3o detalhados como segue: </span><span class=\"S36E8 S2AF4 S2 c2221fhrb\" id=\"t3g_236\" style=\"top: 27947px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S36E9 S2AF4 S2 c22227m89\" id=\"t3h_236\" style=\"top: 27947px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S36EA S2AF4 S2 c2223zono\" id=\"t3i_236\" style=\"top: 27962px; left: 324px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S36EB S2AF4 S2 c2224jt99\" id=\"t3j_236\" style=\"top: 27977px; left: 320px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S36EC S2AF4 S2 c2225mzxr\" id=\"t3k_236\" style=\"top: 27962px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S36ED S2AF4 S2 c2226wfuv\" id=\"t3l_236\" style=\"top: 27977px; left: 412px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S36EE S2AF4 S2 c2227u1wb\" id=\"t3m_236\" style=\"top: 27977px; left: 515px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S36EF S2AF4 S2 c2228n4dc\" id=\"t3n_236\" style=\"top: 27962px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S36F0 S2AF4 S2 c2229gcju\" id=\"t3o_236\" style=\"top: 27977px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S36F1 S2AF4 S2 c223058gy\" id=\"t3p_236\" style=\"top: 27962px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S36F2 S2AF4 S2 c22313rg8\" id=\"t3q_236\" style=\"top: 27977px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S36F3 S2AF4 S2 c2232kvtj\" id=\"t3r_236\" style=\"top: 27977px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S36F4 S2AF6 S2 c2233nour\" id=\"t3s_236\" style=\"top: 27999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S36F5 S2AF6 S2 c2234oqu1\" id=\"t3t_236\" style=\"top: 27999px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.158 </span><span class=\"S36F6 S2AF6 S2 c2235v1f1\" id=\"t3u_236\" style=\"top: 27999px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S36F7 S2AF6 S2 c2236ih37\" id=\"t3v_236\" style=\"top: 27999px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.794 </span><span class=\"S36F8 S2AF6 S2 c2237k083\" id=\"t3w_236\" style=\"top: 27999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24.373 </span><span class=\"S36F9 S2AF6 S2 c22383qxm\" id=\"t3x_236\" style=\"top: 27999px; left: 715px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.787 </span><span class=\"S36FA S2AF6 S2 c2239dbcu\" id=\"t3y_236\" style=\"top: 27999px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.160 </span><span class=\"S36FB S2AF6 S2 c2240lrch\" id=\"t3z_236\" style=\"top: 28013px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas </span><span class=\"S36FC S2AF6 S2 c2241zxa7\" id=\"t40_236\" style=\"top: 28013px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(22.211) </span><span class=\"S36FD S2AF6 S2 c2242sfg5\" id=\"t41_236\" style=\"top: 28013px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.193) </span><span class=\"S36FE S2AF6 S2 c2243k56j\" id=\"t42_236\" style=\"top: 28013px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23.404) </span><span class=\"S36FF S2AF6 S2 c2244b5ej\" id=\"t43_236\" style=\"top: 28013px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.939) </span><span class=\"S3700 S2AF6 S2 c2245ynku\" id=\"t44_236\" style=\"top: 28013px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(968) </span><span class=\"S3701 S2AF6 S2 c2246qvgn\" id=\"t45_236\" style=\"top: 28013px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(22.907) </span><span class=\"S3702 S2AF6 S2 c2247r2hm\" id=\"t46_236\" style=\"top: 28031px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.947 </span><span class=\"S3703 S2AF6 S2 c2248ebcy\" id=\"t47_236\" style=\"top: 28031px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S3704 S2AF6 S2 c2249551v\" id=\"t48_236\" style=\"top: 28031px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.390 </span><span class=\"S3705 S2AF6 S2 c225066aq\" id=\"t49_236\" style=\"top: 28031px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S3706 S2AF6 S2 c2251fxx8\" id=\"t4a_236\" style=\"top: 28031px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S3707 S2AF6 S2 c2252bggr\" id=\"t4b_236\" style=\"top: 28031px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S3708 S2AF6 S2 c2253f7j0\" id=\"t4c_236\" style=\"top: 28063px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos ocorridos nos ativos sob direito de uso s\u00e3o como segue: </span><span class=\"S3709 S2AF4 S2 c22542g3b\" id=\"t4d_236\" style=\"top: 28094px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S370A S2AF4 S2 c2255lea3\" id=\"t4e_236\" style=\"top: 28094px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S370B S2AF4 S2 c2256ylmp\" id=\"t4f_236\" style=\"top: 28108px; left: 324px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S370C S2AF4 S2 c22576cks\" id=\"t4g_236\" style=\"top: 28123px; left: 320px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S370D S2AF4 S2 c2258duc1\" id=\"t4h_236\" style=\"top: 28108px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S370E S2AF4 S2 c2259s80r\" id=\"t4i_236\" style=\"top: 28123px; left: 411px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S370F S2AF4 S2 c2260u5yl\" id=\"t4j_236\" style=\"top: 28123px; left: 515px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3710 S2AF4 S2 c2261dxsl\" id=\"t4k_236\" style=\"top: 28108px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S3711 S2AF4 S2 c2262jj89\" id=\"t4l_236\" style=\"top: 28123px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S3712 S2AF4 S2 c2263naf8\" id=\"t4m_236\" style=\"top: 28108px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S3713 S2AF4 S2 c2264ug5t\" id=\"t4n_236\" style=\"top: 28123px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S3714 S2AF4 S2 c2265glva\" id=\"t4o_236\" style=\"top: 28123px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3715 S2AF4 S2 c22661iq7\" id=\"t4p_236\" style=\"top: 28145px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3716 S2AF6 S2 c2267jcl5\" id=\"t4q_236\" style=\"top: 28145px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S3717 S2AF6 S2 c226890cb\" id=\"t4r_236\" style=\"top: 28145px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S3718 S2AF6 S2 c2269o5fr\" id=\"t4s_236\" style=\"top: 28145px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S3719 S2AF6 S2 c2270h2he\" id=\"t4t_236\" style=\"top: 28145px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.179 </span><span class=\"S371A S2AF6 S2 c2271dkgk\" id=\"t4u_236\" style=\"top: 28145px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">665 </span><span class=\"S371B S2AF6 S2 c2272vh9q\" id=\"t4v_236\" style=\"top: 28145px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.844 </span><span class=\"S371C S2AF6 S2 c22739juu\" id=\"t4w_236\" style=\"top: 28159px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S371D S2AF6 S2 c22744zvq\" id=\"t4x_236\" style=\"top: 28159px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(167) </span><span class=\"S371E S2AF6 S2 c2275ya6c\" id=\"t4y_236\" style=\"top: 28159px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S371F S2AF6 S2 c2276esew\" id=\"t4z_236\" style=\"top: 28159px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(167) </span><span class=\"S3720 S2AF6 S2 c2277p644\" id=\"t50_236\" style=\"top: 28159px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3721 S2AF6 S2 c2278gx6k\" id=\"t51_236\" style=\"top: 28159px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3722 S2AF6 S2 c22794qi6\" id=\"t52_236\" style=\"top: 28159px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3723 S2AF6 S2 c2280zj71\" id=\"t53_236\" style=\"top: 28174px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / dota\u00e7\u00f5es </span><span class=\"S3724 S2AF6 S2 c22818wjw\" id=\"t54_236\" style=\"top: 28174px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.827 </span><span class=\"S3725 S2AF6 S2 c228203d4\" id=\"t55_236\" style=\"top: 28174px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.228 </span><span class=\"S3726 S2AF6 S2 c2283sh5t\" id=\"t56_236\" style=\"top: 28174px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.055 </span><span class=\"S3727 S2AF6 S2 c22847wv6\" id=\"t57_236\" style=\"top: 28174px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">310 </span><span class=\"S3728 S2AF6 S2 c2285yjs8\" id=\"t58_236\" style=\"top: 28174px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">659 </span><span class=\"S3729 S2AF6 S2 c2286vez8\" id=\"t59_236\" style=\"top: 28174px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">969 </span><span class=\"S372A S2AF6 S2 c2287eo50\" id=\"t5a_236\" style=\"top: 28188px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S372B S2AF6 S2 c22886d63\" id=\"t5b_236\" style=\"top: 28188px; left: 386px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S372C S2AF6 S2 c2289k4g3\" id=\"t5c_236\" style=\"top: 28188px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S372D S2AF6 S2 c2290vuol\" id=\"t5d_236\" style=\"top: 28188px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S372E S2AF6 S2 c2291lxim\" id=\"t5e_236\" style=\"top: 28188px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S372F S2AF6 S2 c2292aadw\" id=\"t5f_236\" style=\"top: 28188px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3730 S2AF6 S2 c22933fj1\" id=\"t5g_236\" style=\"top: 28188px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3731 S2AF6 S2 c2294p9fi\" id=\"t5h_236\" style=\"top: 28202px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es do exerc\u00edcio (i) </span><span class=\"S3732 S2AF6 S2 c22950zb7\" id=\"t5i_236\" style=\"top: 28202px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.147) </span><span class=\"S3733 S2AF6 S2 c2296f8ef\" id=\"t5j_236\" style=\"top: 28202px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(599) </span><span class=\"S3734 S2AF6 S2 c22970e1m\" id=\"t5k_236\" style=\"top: 28202px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.746) </span><span class=\"S3735 S2AF6 S2 c2298kvfl\" id=\"t5l_236\" style=\"top: 28202px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.055) </span><span class=\"S3736 S2AF6 S2 c2299tels\" id=\"t5m_236\" style=\"top: 28202px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(464) </span><span class=\"S3737 S2AF6 S2 c2300v68b\" id=\"t5n_236\" style=\"top: 28202px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.519) </span><span class=\"S3738 S2AF4 S2 c23012wrx\" id=\"t5o_236\" style=\"top: 28220px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3739 S2AF6 S2 c230208jg\" id=\"t5p_236\" style=\"top: 28220px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.947 </span><span class=\"S373A S2AF6 S2 c23038qma\" id=\"t5q_236\" style=\"top: 28220px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S373B S2AF6 S2 c23049607\" id=\"t5r_236\" style=\"top: 28220px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.390 </span><span class=\"S373C S2AF6 S2 c2305z3ly\" id=\"t5s_236\" style=\"top: 28220px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S373D S2AF6 S2 c230630tj\" id=\"t5t_236\" style=\"top: 28220px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S373E S2AF6 S2 c2307qvoo\" id=\"t5u_236\" style=\"top: 28220px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S373F S2AF6 S2 c23082r2l\" id=\"t5v_236\" style=\"top: 28252px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Inclu\u00eddas em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' (nota 29) e em 'Opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S3740 S2AF6 S2 c2309k1qn\" id=\"t5w_236\" style=\"top: 28285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As dota\u00e7\u00f5es de ativos sob direito de uso de 'Edif\u00edcios e outras constru\u00e7\u00f5es' respeitam essencialmente \u00e0 extens\u00e3o do termo do contrato </span><span class=\"S3741 S2AF6 S2 c2310shf1\" id=\"t5x_236\" style=\"top: 28301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de arrendamento do edif\u00edcio onde a Novabase tem a sua sede, no valor de 6.765m\u20ac, e \u00e0 releva\u00e7\u00e3o contabil\u00edstica do novo escrit\u00f3rio no </span><span class=\"S3742 S2AF6 S2 c231148wl\" id=\"t5y_236\" style=\"top: 28316px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Porto Business Plaza, no valor de 1.493m\u20ac. Houve ainda abates respeitantes ao contrato de arrendamento findo no Porto, no valor bruto </span><span class=\"S3743 S2AF6 S2 c2312qy51\" id=\"t5z_236\" style=\"top: 28331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e deprecia\u00e7\u00f5es acumuladas de igual montante, no valor de 1.345m\u20ac. </span><span class=\"S3744 S2AF6 S2 c2313defb\" id=\"t60_236\" style=\"top: 28359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es e abates de ativos sob direito de uso de 'Equipamento de transporte' est\u00e3o no \u00e2mbito da renova\u00e7\u00e3o normal da frota ao </span><span class=\"S3745 S2AF6 S2 c23146f9z\" id=\"t61_236\" style=\"top: 28374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7o do Grupo. </span><span class=\"S3746 S2AF6 S2 c2315lejz\" id=\"t62_236\" style=\"top: 28402px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o sobre os movimentos ocorridos durante o exerc\u00edcio nos passivos de loca\u00e7\u00e3o relacionados com estes ativos sob direito de uso, </span><span class=\"S3747 S2AF6 S2 c2316oyar\" id=\"t63_236\" style=\"top: 28417px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nomeadamente, gasto de juros e pagamentos de loca\u00e7\u00f5es, pode ser encontrada na nota 21. </span><span class=\"S3748 S2AF6 S2 c2317p6kd\" id=\"t64_236\" style=\"top: 28445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para as loca\u00e7\u00f5es de curto prazo consideradas na isen\u00e7\u00e3o ao reconhecimento prevista na IFRS 16, o Grupo reconheceu neste exerc\u00edcio, o </span><span class=\"S3749 S2AF6 S2 c23182bd9\" id=\"t65_236\" style=\"top: 28460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante de 162m\u20ac (2022: 149m\u20ac) na rubrica de 'Fornecimentos e servi\u00e7os externos'. </span><span class=\"S3373 S2AF4 S2 c2321bcsm\" id=\"t3_237\" style=\"top: 28718px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8. </span><span class=\"S374A S2AF4 S2 c2322xyfv\" id=\"t4_237\" style=\"top: 28718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S374B S2AF4 S2 c2323pdcm\" id=\"t5_237\" style=\"top: 28749px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S374C S2AF4 S2 c2324nt1t\" id=\"t6_237\" style=\"top: 28749px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S374D S2AF4 S2 c2325aq9p\" id=\"t7_237\" style=\"top: 28778px; left: 338px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S374E S2AF4 S2 c2326nf6k\" id=\"t8_237\" style=\"top: 28764px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S374F S2AF4 S2 c23276qgz\" id=\"t9_237\" style=\"top: 28778px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3750 S2AF4 S2 c2328plxf\" id=\"ta_237\" style=\"top: 28778px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3751 S2AF4 S2 c2329p1ya\" id=\"tb_237\" style=\"top: 28778px; left: 600px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S3752 S2AF4 S2 c2330f67k\" id=\"tc_237\" style=\"top: 28764px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S3753 S2AF4 S2 c2331lex8\" id=\"td_237\" style=\"top: 28778px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3754 S2AF4 S2 c23322nie\" id=\"te_237\" style=\"top: 28778px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3755 S2AF6 S2 c233370c1\" id=\"tf_237\" style=\"top: 28800px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3756 S2AF6 S2 c23348u6y\" id=\"tg_237\" style=\"top: 28800px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S3757 S2AF6 S2 c2335rylq\" id=\"th_237\" style=\"top: 28800px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S3758 S2AF6 S2 c2336ax3w\" id=\"ti_237\" style=\"top: 28800px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S3759 S2AF6 S2 c2337s1sx\" id=\"tj_237\" style=\"top: 28800px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S375A S2AF6 S2 c23386bu7\" id=\"tk_237\" style=\"top: 28800px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S375B S2AF6 S2 c2339t6ea\" id=\"tl_237\" style=\"top: 28800px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">184 </span><span class=\"S375C S2AF6 S2 c2340m0ss\" id=\"tm_237\" style=\"top: 28815px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S375D S2AF6 S2 c2341z6de\" id=\"tn_237\" style=\"top: 28815px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375E S2AF6 S2 c2342bj9c\" id=\"to_237\" style=\"top: 28815px; left: 459px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375F S2AF6 S2 c2343dqr1\" id=\"tp_237\" style=\"top: 28815px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3760 S2AF6 S2 c23447092\" id=\"tq_237\" style=\"top: 28815px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3761 S2AF6 S2 c2345ja51\" id=\"tr_237\" style=\"top: 28815px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S3762 S2AF6 S2 c23466eum\" id=\"ts_237\" style=\"top: 28815px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3763 S2AF6 S2 c2347pf06\" id=\"tt_237\" style=\"top: 28829px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3764 S2AF6 S2 c234819g3\" id=\"tu_237\" style=\"top: 28829px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3765 S2AF6 S2 c2349j53g\" id=\"tv_237\" style=\"top: 28829px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3766 S2AF6 S2 c2350mkhl\" id=\"tw_237\" style=\"top: 28829px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3767 S2AF6 S2 c2351tg6s\" id=\"tx_237\" style=\"top: 28829px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3768 S2AF6 S2 c23526e38\" id=\"ty_237\" style=\"top: 28829px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3769 S2AF6 S2 c23533deg\" id=\"tz_237\" style=\"top: 28829px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S376A S2AF6 S2 c23543rls\" id=\"t10_237\" style=\"top: 28843px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S376B S2AF6 S2 c2355sx15\" id=\"t11_237\" style=\"top: 28843px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376C S2AF6 S2 c2356ywwl\" id=\"t12_237\" style=\"top: 28843px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S376D S2AF6 S2 c2357vmxp\" id=\"t13_237\" style=\"top: 28843px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376E S2AF6 S2 c23583evt\" id=\"t14_237\" style=\"top: 28843px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S376F S2AF6 S2 c235923af\" id=\"t15_237\" style=\"top: 28843px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3770 S2AF6 S2 c23600fqx\" id=\"t16_237\" style=\"top: 28843px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3771 S2AF6 S2 c2361r09b\" id=\"t17_237\" style=\"top: 28861px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S3772 S2AF6 S2 c2362w78v\" id=\"t18_237\" style=\"top: 28861px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S3773 S2AF6 S2 c2363rbh7\" id=\"t19_237\" style=\"top: 28861px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.264 </span><span class=\"S3774 S2AF6 S2 c23641ndm\" id=\"t1a_237\" style=\"top: 28861px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S3775 S2AF6 S2 c236532qe\" id=\"t1b_237\" style=\"top: 28861px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S3776 S2AF6 S2 c2366wvup\" id=\"t1c_237\" style=\"top: 28861px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.935 </span><span class=\"S3777 S2AF6 S2 c2367q593\" id=\"t1d_237\" style=\"top: 28893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2022, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3778 S2AF4 S2 c23680yux\" id=\"t1e_237\" style=\"top: 28920px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3779 S2AF4 S2 c2369l8b0\" id=\"t1f_237\" style=\"top: 28935px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.22 </span><span class=\"S377A S2AF4 S2 c2370ayri\" id=\"t1g_237\" style=\"top: 28920px; left: 397px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S377B S2AF4 S2 c23718oeh\" id=\"t1h_237\" style=\"top: 28935px; left: 406px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S377C S2AF4 S2 c2372157v\" id=\"t1i_237\" style=\"top: 28920px; left: 485px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S377D S2AF4 S2 c2373r41v\" id=\"t1j_237\" style=\"top: 28935px; left: 502px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S377E S2AF4 S2 c23749vts\" id=\"t1k_237\" style=\"top: 28935px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S377F S2AF4 S2 c2375lrpx\" id=\"t1l_237\" style=\"top: 28920px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S3780 S2AF4 S2 c23768gag\" id=\"t1m_237\" style=\"top: 28935px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S3781 S2AF4 S2 c2377k3e0\" id=\"t1n_237\" style=\"top: 28920px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3782 S2AF4 S2 c2378hw3x\" id=\"t1o_237\" style=\"top: 28935px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3783 S2EAB S2 c237967qf\" id=\"t1p_237\" style=\"top: 28949px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S3784 S2AF6 S2 c2380klx7\" id=\"t1q_237\" style=\"top: 28971px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3785 S2AF6 S2 c238170oz\" id=\"t1r_237\" style=\"top: 28971px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.568 </span><span class=\"S3786 S2AF6 S2 c2382bfpf\" id=\"t1s_237\" style=\"top: 28971px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3787 S2AF6 S2 c2383f119\" id=\"t1t_237\" style=\"top: 28971px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S3788 S2AF6 S2 c2384v2uo\" id=\"t1u_237\" style=\"top: 28971px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">256 </span><span class=\"S3789 S2AF6 S2 c2385245r\" id=\"t1v_237\" style=\"top: 28971px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378A S2AF6 S2 c23861q6t\" id=\"t1w_237\" style=\"top: 28971px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S378B S2AF6 S2 c2387630r\" id=\"t1x_237\" style=\"top: 28985px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S378C S2AF6 S2 c2388mery\" id=\"t1y_237\" style=\"top: 28985px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.884 </span><span class=\"S378D S2AF6 S2 c23898kbc\" id=\"t1z_237\" style=\"top: 28985px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378E S2AF6 S2 c2390h7y2\" id=\"t20_237\" style=\"top: 28985px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S378F S2AF6 S2 c239167u7\" id=\"t21_237\" style=\"top: 28985px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3790 S2AF6 S2 c2392gav5\" id=\"t22_237\" style=\"top: 28985px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3791 S2AF6 S2 c239384by\" id=\"t23_237\" style=\"top: 28985px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3792 S2AF6 S2 c2394hb3b\" id=\"t24_237\" style=\"top: 28999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3793 S2AF6 S2 c2395h4c6\" id=\"t25_237\" style=\"top: 28999px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">240 </span><span class=\"S3794 S2AF6 S2 c2396kj56\" id=\"t26_237\" style=\"top: 28999px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S3795 S2AF6 S2 c2397r2ip\" id=\"t27_237\" style=\"top: 28999px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3796 S2AF6 S2 c2398skf7\" id=\"t28_237\" style=\"top: 28999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(303) </span><span class=\"S3797 S2AF6 S2 c23999x2u\" id=\"t29_237\" style=\"top: 28999px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3798 S2AF6 S2 c2400f0z9\" id=\"t2a_237\" style=\"top: 28999px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3799 S2AF6 S2 c2401g5z0\" id=\"t2b_237\" style=\"top: 29014px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S379A S2AF6 S2 c2402019d\" id=\"t2c_237\" style=\"top: 29014px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S379B S2AF6 S2 c24035yau\" id=\"t2d_237\" style=\"top: 29014px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379C S2AF6 S2 c2404oz01\" id=\"t2e_237\" style=\"top: 29014px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379D S2AF6 S2 c2405oueu\" id=\"t2f_237\" style=\"top: 29014px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379E S2AF6 S2 c2406egyq\" id=\"t2g_237\" style=\"top: 29014px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379F S2AF6 S2 c2407d3vq\" id=\"t2h_237\" style=\"top: 29014px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37A0 S2AF6 S2 c2408fk4y\" id=\"t2i_237\" style=\"top: 29032px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.193 </span><span class=\"S37A1 S2AF6 S2 c24091602\" id=\"t2j_237\" style=\"top: 29032px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S37A2 S2AF6 S2 c24100ki3\" id=\"t2k_237\" style=\"top: 29032px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37A3 S2AF6 S2 c2411oi6t\" id=\"t2l_237\" style=\"top: 29032px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(47) </span><span class=\"S37A4 S2AF6 S2 c2412983u\" id=\"t2m_237\" style=\"top: 29032px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37A5 S2AF6 S2 c2413isjd\" id=\"t2n_237\" style=\"top: 29032px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37A6 S2EAB S2 c2414eqvy\" id=\"t2o_237\" style=\"top: 29059px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37A7 S2AF6 S2 c2415a8zl\" id=\"t2p_237\" style=\"top: 29081px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37A8 S2AF6 S2 c24162orp\" id=\"t2q_237\" style=\"top: 29081px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.476 </span><span class=\"S37A9 S2AF6 S2 c2417pozk\" id=\"t2r_237\" style=\"top: 29081px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">164 </span><span class=\"S37AA S2AF6 S2 c2418c7py\" id=\"t2s_237\" style=\"top: 29081px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S37AB S2AF6 S2 c2419szf8\" id=\"t2t_237\" style=\"top: 29081px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AC S2AF6 S2 c2420jkd7\" id=\"t2u_237\" style=\"top: 29081px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AD S2AF6 S2 c242151xq\" id=\"t2v_237\" style=\"top: 29081px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37AE S2AF6 S2 c2422yis3\" id=\"t2w_237\" style=\"top: 29095px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37AF S2AF6 S2 c2423d4pa\" id=\"t2x_237\" style=\"top: 29095px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.844 </span><span class=\"S37B0 S2AF6 S2 c2424hgy7\" id=\"t2y_237\" style=\"top: 29095px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S37B1 S2AF6 S2 c2425zw2p\" id=\"t2z_237\" style=\"top: 29095px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S37B2 S2AF6 S2 c2426isun\" id=\"t30_237\" style=\"top: 29095px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B3 S2AF6 S2 c242737ml\" id=\"t31_237\" style=\"top: 29095px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B4 S2AF6 S2 c2428odf6\" id=\"t32_237\" style=\"top: 29095px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37B5 S2AF6 S2 c2429mu7m\" id=\"t33_237\" style=\"top: 29113px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.320 </span><span class=\"S37B6 S2AF6 S2 c2430j9rc\" id=\"t34_237\" style=\"top: 29113px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">185 </span><span class=\"S37B7 S2AF6 S2 c2431ta0v\" id=\"t35_237\" style=\"top: 29113px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37B8 S2AF6 S2 c2432lg0x\" id=\"t36_237\" style=\"top: 29113px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B9 S2AF6 S2 c2433ueut\" id=\"t37_237\" style=\"top: 29113px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37BA S2AF6 S2 c24342js7\" id=\"t38_237\" style=\"top: 29113px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37BB S2AF6 S2 c2435dee8\" id=\"t39_237\" style=\"top: 29145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2023, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S37BC S2AF4 S2 c2436ogi5\" id=\"t3a_237\" style=\"top: 29172px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37BD S2AF4 S2 c2437iuxu\" id=\"t3b_237\" style=\"top: 29186px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.23 </span><span class=\"S37BE S2AF4 S2 c243875kd\" id=\"t3c_237\" style=\"top: 29172px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S37BF S2AF4 S2 c2439wfv2\" id=\"t3d_237\" style=\"top: 29186px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S37C0 S2AF4 S2 c24406s29\" id=\"t3e_237\" style=\"top: 29172px; left: 483px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S37C1 S2AF4 S2 c2441wz93\" id=\"t3f_237\" style=\"top: 29186px; left: 501px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S37C2 S2AF4 S2 c2442ifm6\" id=\"t3g_237\" style=\"top: 29186px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S37C3 S2AF4 S2 c24431j11\" id=\"t3h_237\" style=\"top: 29172px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S37C4 S2AF4 S2 c2444u6on\" id=\"t3i_237\" style=\"top: 29186px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S37C5 S2AF4 S2 c2445jxxo\" id=\"t3j_237\" style=\"top: 29172px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37C6 S2AF4 S2 c2446b7we\" id=\"t3k_237\" style=\"top: 29186px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S37C7 S2EAB S2 c24479zd8\" id=\"t3l_237\" style=\"top: 29201px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S37C8 S2AF6 S2 c2448kx1m\" id=\"t3m_237\" style=\"top: 29223px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37C9 S2AF6 S2 c24498n6v\" id=\"t3n_237\" style=\"top: 29223px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S37CA S2AF6 S2 c2450twhx\" id=\"t3o_237\" style=\"top: 29223px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37CB S2AF6 S2 c24515l8n\" id=\"t3p_237\" style=\"top: 29223px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37CC S2AF6 S2 c2452ocek\" id=\"t3q_237\" style=\"top: 29223px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S37CD S2AF6 S2 c245340c0\" id=\"t3r_237\" style=\"top: 29223px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(256) </span><span class=\"S37CE S2AF6 S2 c2454rw12\" id=\"t3s_237\" style=\"top: 29223px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S37CF S2AF6 S2 c24550vlh\" id=\"t3t_237\" style=\"top: 29237px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37D0 S2AF6 S2 c2456leo4\" id=\"t3u_237\" style=\"top: 29237px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S37D1 S2AF6 S2 c2457mhb3\" id=\"t3v_237\" style=\"top: 29237px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D2 S2AF6 S2 c2458kv63\" id=\"t3w_237\" style=\"top: 29237px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37D3 S2AF6 S2 c2459pfz7\" id=\"t3x_237\" style=\"top: 29237px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D4 S2AF6 S2 c2460xds3\" id=\"t3y_237\" style=\"top: 29237px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D5 S2AF6 S2 c24615m8g\" id=\"t3z_237\" style=\"top: 29237px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37D6 S2AF6 S2 c24628jxz\" id=\"t40_237\" style=\"top: 29251px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S37D7 S2AF6 S2 c24632wfd\" id=\"t41_237\" style=\"top: 29251px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S37D8 S2AF6 S2 c2464hh14\" id=\"t42_237\" style=\"top: 29251px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37D9 S2AF6 S2 c2465hrqw\" id=\"t43_237\" style=\"top: 29251px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DA S2AF6 S2 c2466kz0q\" id=\"t44_237\" style=\"top: 29251px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(801) </span><span class=\"S37DB S2AF6 S2 c2467f5sb\" id=\"t45_237\" style=\"top: 29251px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DC S2AF6 S2 c2468xayl\" id=\"t46_237\" style=\"top: 29251px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S37DD S2AF6 S2 c2469j77j\" id=\"t47_237\" style=\"top: 29266px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S37DE S2AF6 S2 c247081ti\" id=\"t48_237\" style=\"top: 29266px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37DF S2AF6 S2 c24713tv4\" id=\"t49_237\" style=\"top: 29266px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E0 S2AF6 S2 c2472kvbh\" id=\"t4a_237\" style=\"top: 29266px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E1 S2AF6 S2 c2473hjlm\" id=\"t4b_237\" style=\"top: 29266px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E2 S2AF6 S2 c2474di00\" id=\"t4c_237\" style=\"top: 29266px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S37E3 S2AF6 S2 c2475fhaq\" id=\"t4d_237\" style=\"top: 29266px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S37E4 S2AF6 S2 c2476pp03\" id=\"t4e_237\" style=\"top: 29284px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37E5 S2AF6 S2 c2477jm3w\" id=\"t4f_237\" style=\"top: 29284px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37E6 S2AF6 S2 c24780v0n\" id=\"t4g_237\" style=\"top: 29284px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37E7 S2AF6 S2 c2479pr7u\" id=\"t4h_237\" style=\"top: 29284px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E8 S2AF6 S2 c2480g0sk\" id=\"t4i_237\" style=\"top: 29284px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.642) </span><span class=\"S37E9 S2AF6 S2 c24814su8\" id=\"t4j_237\" style=\"top: 29284px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S37EA S2EAB S2 c2482jh54\" id=\"t4k_237\" style=\"top: 29311px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37EB S2AF6 S2 c2483glfm\" id=\"t4l_237\" style=\"top: 29333px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37EC S2AF6 S2 c24845ubn\" id=\"t4m_237\" style=\"top: 29333px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37ED S2AF6 S2 c2485qqz8\" id=\"t4n_237\" style=\"top: 29333px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62 </span><span class=\"S37EE S2AF6 S2 c2486wuym\" id=\"t4o_237\" style=\"top: 29333px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37EF S2AF6 S2 c2487e3ka\" id=\"t4p_237\" style=\"top: 29333px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F0 S2AF6 S2 c2488gvry\" id=\"t4q_237\" style=\"top: 29333px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37F1 S2AF6 S2 c24893c2y\" id=\"t4r_237\" style=\"top: 29333px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S37F2 S2AF6 S2 c2490mqgm\" id=\"t4s_237\" style=\"top: 29347px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37F3 S2AF6 S2 c24918koh\" id=\"t4t_237\" style=\"top: 29347px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37F4 S2AF6 S2 c2492fh99\" id=\"t4u_237\" style=\"top: 29347px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S37F5 S2AF6 S2 c249398tt\" id=\"t4v_237\" style=\"top: 29347px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37F6 S2AF6 S2 c2494fef8\" id=\"t4w_237\" style=\"top: 29347px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F7 S2AF6 S2 c2495hs00\" id=\"t4x_237\" style=\"top: 29347px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F8 S2AF6 S2 c2496cuwq\" id=\"t4y_237\" style=\"top: 29347px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37F9 S2AF6 S2 c249734tu\" id=\"t4z_237\" style=\"top: 29365px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37FA S2AF6 S2 c2498qgbo\" id=\"t50_237\" style=\"top: 29365px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81 </span><span class=\"S37FB S2AF6 S2 c2499iken\" id=\"t51_237\" style=\"top: 29365px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37FC S2AF6 S2 c2500bzwv\" id=\"t52_237\" style=\"top: 29365px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37FD S2AF6 S2 c2501n6ah\" id=\"t53_237\" style=\"top: 29365px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37FE S2AF6 S2 c2502a052\" id=\"t54_237\" style=\"top: 29365px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S37FF S2AF6 S2 c2503crg8\" id=\"t55_237\" style=\"top: 29397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022, o Grupo efetuou o abate dos ativos intang\u00edveis para os quais j\u00e1 n\u00e3o era esperado nenhum benef\u00edcio econ\u00f3mico futuro. Estes </span><span class=\"S3800 S2AF6 S2 c2504ma3j\" id=\"t56_237\" style=\"top: 29412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos abatidos, apesar de terem um valor bruto significativo, j\u00e1 se encontravam totalmente amortizados. </span><span class=\"S351D S2AF6 S2 c2505asjn\" id=\"t57_237\" style=\"top: 29439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A coluna de varia\u00e7\u00e3o de per\u00edmetro reflete, em 2023, o efeito da aliena\u00e7\u00e3o da subsidi\u00e1ria Novabase Neotalent, S.A. (ver nota 38). </span><span class=\"S3801 S2AF6 S2 c25068n2b\" id=\"t58_237\" style=\"top: 29467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das dota\u00e7\u00f5es de amortiza\u00e7\u00f5es reconhecido em resultados e inclu\u00eddo em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' \u00e9 de 19m\u20ac (2022: 114m\u20ac), </span><span class=\"S3802 S2AF6 S2 c2507wwvm\" id=\"t59_237\" style=\"top: 29482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 62m\u20ac (2022: 71m\u20ac). </span><span class=\"S3803 S2AF6 S2 c2508v23a\" id=\"t5a_237\" style=\"top: 29510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na rubrica de 'Intang\u00edveis desenvolvidos internamente' e 'Intang\u00edveis em curso' encontram-se relevados os custos incorridos no \u00e2mbito de </span><span class=\"S3804 S2AF6 S2 c25097li0\" id=\"t5b_237\" style=\"top: 29525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de desenvolvimento de programas inform\u00e1ticos. </span><span class=\"S3805 S2AF6 S2 c2510n79g\" id=\"t5c_237\" style=\"top: 29553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor do disp\u00eandio de pesquisa e desenvolvimento reconhecido como um gasto associado aos principais projetos ascendeu a cerca de </span><span class=\"S3806 S2AF6 S2 c2511l9wx\" id=\"t5d_237\" style=\"top: 29568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5M\u20ac (2022: 3,1M\u20ac), e respeita essencialmente a horas-homem com colaboradores alocados a projetos registadas em 'Gastos com o </span><span class=\"S3807 S2AF6 S2 c2512vatb\" id=\"t5e_237\" style=\"top: 29583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pessoal'. </span><span class=\"S3808 S2AF6 S2 c2513ctdc\" id=\"t5f_237\" style=\"top: 29611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento no </span><span class=\"S3809 S2AF4 S2 c25143ilo\" id=\"t5g_237\" style=\"top: 29611px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">goodwill bruto </span><span class=\"S380A S2AF6 S2 c2515puo3\" id=\"t5h_237\" style=\"top: 29611px; left: 270px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S380B S2AF4 S2 c2516qaqx\" id=\"t5i_237\" style=\"top: 29640px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S380C S2AF4 S2 c2517m25e\" id=\"t5j_237\" style=\"top: 29640px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S380D S2AF4 S2 c2518oymk\" id=\"t5k_237\" style=\"top: 29674px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S380E S2AF6 S2 c2519yr42\" id=\"t5l_237\" style=\"top: 29674px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S380F S2AF6 S2 c2520iung\" id=\"t5m_237\" style=\"top: 29674px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3810 S2AF6 S2 c25213188\" id=\"t5n_237\" style=\"top: 29691px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S3811 S2AF6 S2 c25229qu3\" id=\"t5o_237\" style=\"top: 29691px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S3812 S2AF6 S2 c2523r93m\" id=\"t5p_237\" style=\"top: 29691px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3813 S2AF4 S2 c2524ezuh\" id=\"t5q_237\" style=\"top: 29709px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3814 S2AF6 S2 c2525dx0m\" id=\"t5r_237\" style=\"top: 29709px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3815 S2AF6 S2 c25268xxz\" id=\"t5s_237\" style=\"top: 29709px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3816 S2AF6 S2 c2529tnwq\" id=\"t3_238\" style=\"top: 30018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento na </span><span class=\"S3817 S2AF4 S2 c2530czgw\" id=\"t4_238\" style=\"top: 30018px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade do goodwill </span><span class=\"S3818 S2AF6 S2 c25319el1\" id=\"t5_238\" style=\"top: 30018px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S3819 S2AF4 S2 c2532mwal\" id=\"t6_238\" style=\"top: 30048px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c25339hi1\" id=\"t7_238\" style=\"top: 30048px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S381B S2AF4 S2 c2534z3nv\" id=\"t8_238\" style=\"top: 30081px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S381C S2AF6 S2 c2535dha6\" id=\"t9_238\" style=\"top: 30081px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381D S2AF6 S2 c2536xiq5\" id=\"ta_238\" style=\"top: 30081px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381E S2AF6 S2 c2537vrvf\" id=\"tb_238\" style=\"top: 30098px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S381F S2AF6 S2 c2538qry8\" id=\"tc_238\" style=\"top: 30098px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3820 S2AF6 S2 c253992wv\" id=\"td_238\" style=\"top: 30098px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3821 S2AF4 S2 c2540qt28\" id=\"te_238\" style=\"top: 30117px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3822 S2AF6 S2 c2541iljy\" id=\"tf_238\" style=\"top: 30117px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3823 S2AF6 S2 c2542eb8w\" id=\"tg_238\" style=\"top: 30117px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3824 S2AF6 S2 c2543hpuf\" id=\"th_238\" style=\"top: 30148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No final de 2023, com a aliena\u00e7\u00e3o do Neg\u00f3cio Neotalent, procedeu-se ao abate do goodwill associado a esta UGC (ver nota 38). </span><span class=\"S3A5D S2AF4 S2 c42827662\" id=\"t3_252\" style=\"top: 48218px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29. </span><span class=\"S30BB S2AF4 S2 c42837how\" id=\"t4_252\" style=\"top: 48218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3819 S2AF4 S2 c4284sag3\" id=\"t5_252\" style=\"top: 48248px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4285rr4i\" id=\"t6_252\" style=\"top: 48248px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EBC S2EAB S2 c4286pf28\" id=\"t7_252\" style=\"top: 48278px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7): </span><span class=\"S3D56 S2AF6 S2 c4287vvnf\" id=\"t8_252\" style=\"top: 48306px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3EBD S2AF6 S2 c4288dvte\" id=\"t9_252\" style=\"top: 48306px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.148 </span><span class=\"S3E69 S2AF6 S2 c42897fxe\" id=\"ta_252\" style=\"top: 48306px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.010 </span><span class=\"S3EBE S2AF6 S2 c429030d2\" id=\"tb_252\" style=\"top: 48321px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3EBF S2AF6 S2 c4291mgti\" id=\"tc_252\" style=\"top: 48321px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3990 S2AF6 S2 c42929whq\" id=\"td_252\" style=\"top: 48321px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">671 </span><span class=\"S3991 S2AF6 S2 c4293llwl\" id=\"te_252\" style=\"top: 48335px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3EC0 S2AF6 S2 c429487mi\" id=\"tf_252\" style=\"top: 48335px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">599 </span><span class=\"S3E6E S2AF6 S2 c4295sd2z\" id=\"tg_252\" style=\"top: 48335px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">378 </span><span class=\"S3EC1 S2AF6 S2 c4296ibwy\" id=\"th_252\" style=\"top: 48349px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3EC2 S2AF6 S2 c4297h5dw\" id=\"ti_252\" style=\"top: 48349px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">58 </span><span class=\"S3EC3 S2AF6 S2 c4298kiye\" id=\"tj_252\" style=\"top: 48349px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51 </span><span class=\"S3EC4 S2AF6 S2 c4299kd37\" id=\"tk_252\" style=\"top: 48363px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3EC5 S2AF6 S2 c4300iz8b\" id=\"tl_252\" style=\"top: 48363px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EC6 S2AF6 S2 c4301v9xs\" id=\"tm_252\" style=\"top: 48363px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B75 S2AF6 S2 c4302gxk5\" id=\"tn_252\" style=\"top: 48381px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.449 </span><span class=\"S3EC7 S2AF6 S2 c4303gtlw\" id=\"to_252\" style=\"top: 48381px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.110 </span><span class=\"S3EC8 S2EAB S2 c4304tlel\" id=\"tp_252\" style=\"top: 48410px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8): </span><span class=\"S3EC9 S2AF6 S2 c4305zbdd\" id=\"tq_252\" style=\"top: 48439px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenvolvidos internamente </span><span class=\"S3ECA S2AF6 S2 c4306biyi\" id=\"tr_252\" style=\"top: 48439px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3ECB S2AF6 S2 c4307vdj8\" id=\"ts_252\" style=\"top: 48439px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">93 </span><span class=\"S3ECC S2AF6 S2 c4308jrb7\" id=\"tt_252\" style=\"top: 48453px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e outros direitos </span><span class=\"S3ECD S2AF6 S2 c4309e4j0\" id=\"tu_252\" style=\"top: 48453px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ECE S2AF6 S2 c4310qmkj\" id=\"tv_252\" style=\"top: 48453px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S3ECF S2AF6 S2 c4311jgzp\" id=\"tw_252\" style=\"top: 48471px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ED0 S2AF6 S2 c43120wj8\" id=\"tx_252\" style=\"top: 48471px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3ED1 S2AF6 S2 c43137mmc\" id=\"ty_252\" style=\"top: 48489px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.468 </span><span class=\"S3ED2 S2AF6 S2 c4314gwmr\" id=\"tz_252\" style=\"top: 48489px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.224 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14421": {
   "value": "<span class=\"S2F92 S2AF6 S2 c306g75k\" id=\"te_219\" style=\"top: 5538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As deprecia\u00e7\u00f5es s\u00e3o calculadas pelo m\u00e9todo das quotas constantes, durante as vidas \u00fateis estimadas como se segue: </span><span class=\"S2F93 S2AF6 S2 c3079juo\" id=\"tf_219\" style=\"top: 5566px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba de anos </span><span class=\"S2F94 S2AF6 S2 c308o9jm\" id=\"tg_219\" style=\"top: 5588px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F95 S2AF6 S2 c309dut5\" id=\"th_219\" style=\"top: 5588px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S2F96 S2AF6 S2 c310z3t1\" id=\"ti_219\" style=\"top: 5588px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 50 </span><span class=\"S2F97 S2AF6 S2 c311ggll\" id=\"tj_219\" style=\"top: 5606px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F98 S2AF6 S2 c312mxci\" id=\"tk_219\" style=\"top: 5606px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S2F99 S2AF6 S2 c313dsn7\" id=\"tl_219\" style=\"top: 5606px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 4 </span><span class=\"S2F9A S2AF6 S2 c314jewt\" id=\"tm_219\" style=\"top: 5623px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9B S2AF6 S2 c3150ym2\" id=\"tn_219\" style=\"top: 5623px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S2F9C S2AF6 S2 c316z46u\" id=\"to_219\" style=\"top: 5623px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2F9D S2AF6 S2 c317czyq\" id=\"tp_219\" style=\"top: 5640px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2F9E S2AF6 S2 c3181fok\" id=\"tq_219\" style=\"top: 5640px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ferramentas e utens\u00edlios </span><span class=\"S2F9F S2AF6 S2 c319dgtx\" id=\"tr_219\" style=\"top: 5640px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S2FA0 S2AF6 S2 c3205b5f\" id=\"ts_219\" style=\"top: 5658px; left: 159px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S2FA1 S2AF6 S2 c321iv5p\" id=\"tt_219\" style=\"top: 5658px; left: 180px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S2FA2 S2AF6 S2 c322009j\" id=\"tu_219\" style=\"top: 5658px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 a 10 </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14450": {
   "value": "<span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S2FF1 S2EAB S2 c403fups\" id=\"t18_220\" style=\"top: 7386px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.8. </span><span class=\"S2FF2 S2EAB S2 c404tk6u\" id=\"t19_220\" style=\"top: 7386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos n\u00e3o financeiros </span><span class=\"S2FF3 S2AF6 S2 c405pmpw\" id=\"t1a_220\" style=\"top: 7414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos que n\u00e3o t\u00eam uma vida \u00fatil definida n\u00e3o s\u00e3o sujeitos a amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es, sendo sujeitos anualmente a testes de </span><span class=\"S2FF4 S2AF6 S2 c4065sqy\" id=\"t1b_220\" style=\"top: 7429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade. Os ativos sujeitos a amortiza\u00e7\u00e3o e deprecia\u00e7\u00e3o s\u00e3o revistos anualmente para determinar se est\u00e3o em imparidade, quando </span><span class=\"S2FF5 S2AF6 S2 c407ophj\" id=\"t1c_220\" style=\"top: 7444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventos ou circunst\u00e2ncias indicam que o seu valor registado pode n\u00e3o ser recuper\u00e1vel. Uma perda por imparidade \u00e9 reconhecida pelo </span><span class=\"S2FF6 S2AF6 S2 c408vu1l\" id=\"t1d_220\" style=\"top: 7460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do valor contabil\u00edstico sobre o seu valor recuper\u00e1vel, que \u00e9 definido como o mais alto entre o valor l\u00edquido de venda (l\u00edquido de </span><span class=\"S2FF7 S2AF6 S2 c409d9i6\" id=\"t1e_220\" style=\"top: 7475px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de aliena\u00e7\u00e3o do ativo) e o seu valor de uso. </span><span class=\"S2FF8 S2AF6 S2 c410yi3e\" id=\"t1f_220\" style=\"top: 7503px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de uso \u00e9 o valor presente dos fluxos de caixa futuros que se espera que surjam do uso continuado do ativo e da sua aliena\u00e7\u00e3o no </span><span class=\"S2FF9 S2AF6 S2 c411mzeu\" id=\"t1g_220\" style=\"top: 7518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">final da sua vida \u00fatil. Na determina\u00e7\u00e3o do valor de uso, os fluxos de caixa futuros estimados s\u00e3o descontados usando uma taxa de </span><span class=\"S2FFA S2AF6 S2 c4125jth\" id=\"t1h_220\" style=\"top: 7533px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desconto antes de impostos que reflete as avalia\u00e7\u00f5es correntes de mercado do valor temporal do dinheiro e os riscos espec\u00edficos do ativo </span><span class=\"S2FFB S2AF6 S2 c4134mom\" id=\"t1i_220\" style=\"top: 7549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em quest\u00e3o. </span><span class=\"S2FFC S2AF6 S2 c414y3bo\" id=\"t1j_220\" style=\"top: 7576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de avalia\u00e7\u00e3o de uma imparidade, os ativos s\u00e3o alocados ao n\u00edvel das unidades geradoras de caixa em que se encontram, </span><span class=\"S2FFD S2AF6 S2 c415gk4q\" id=\"t1k_220\" style=\"top: 7591px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dado ser este o n\u00edvel a que a Gest\u00e3o efetua a monitoriza\u00e7\u00e3o do seu investimento. </span><span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14451": {
   "value": "<span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S2FF1 S2EAB S2 c403fups\" id=\"t18_220\" style=\"top: 7386px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.8. </span><span class=\"S2FF2 S2EAB S2 c404tk6u\" id=\"t19_220\" style=\"top: 7386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos n\u00e3o financeiros </span><span class=\"S2FF3 S2AF6 S2 c405pmpw\" id=\"t1a_220\" style=\"top: 7414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos que n\u00e3o t\u00eam uma vida \u00fatil definida n\u00e3o s\u00e3o sujeitos a amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es, sendo sujeitos anualmente a testes de </span><span class=\"S2FF4 S2AF6 S2 c4065sqy\" id=\"t1b_220\" style=\"top: 7429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade. Os ativos sujeitos a amortiza\u00e7\u00e3o e deprecia\u00e7\u00e3o s\u00e3o revistos anualmente para determinar se est\u00e3o em imparidade, quando </span><span class=\"S2FF5 S2AF6 S2 c407ophj\" id=\"t1c_220\" style=\"top: 7444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventos ou circunst\u00e2ncias indicam que o seu valor registado pode n\u00e3o ser recuper\u00e1vel. Uma perda por imparidade \u00e9 reconhecida pelo </span><span class=\"S2FF6 S2AF6 S2 c408vu1l\" id=\"t1d_220\" style=\"top: 7460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do valor contabil\u00edstico sobre o seu valor recuper\u00e1vel, que \u00e9 definido como o mais alto entre o valor l\u00edquido de venda (l\u00edquido de </span><span class=\"S2FF7 S2AF6 S2 c409d9i6\" id=\"t1e_220\" style=\"top: 7475px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de aliena\u00e7\u00e3o do ativo) e o seu valor de uso. </span><span class=\"S2FF8 S2AF6 S2 c410yi3e\" id=\"t1f_220\" style=\"top: 7503px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de uso \u00e9 o valor presente dos fluxos de caixa futuros que se espera que surjam do uso continuado do ativo e da sua aliena\u00e7\u00e3o no </span><span class=\"S2FF9 S2AF6 S2 c411mzeu\" id=\"t1g_220\" style=\"top: 7518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">final da sua vida \u00fatil. Na determina\u00e7\u00e3o do valor de uso, os fluxos de caixa futuros estimados s\u00e3o descontados usando uma taxa de </span><span class=\"S2FFA S2AF6 S2 c4125jth\" id=\"t1h_220\" style=\"top: 7533px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desconto antes de impostos que reflete as avalia\u00e7\u00f5es correntes de mercado do valor temporal do dinheiro e os riscos espec\u00edficos do ativo </span><span class=\"S2FFB S2AF6 S2 c4134mom\" id=\"t1i_220\" style=\"top: 7549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em quest\u00e3o. </span><span class=\"S2FFC S2AF6 S2 c414y3bo\" id=\"t1j_220\" style=\"top: 7576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de avalia\u00e7\u00e3o de uma imparidade, os ativos s\u00e3o alocados ao n\u00edvel das unidades geradoras de caixa em que se encontram, </span><span class=\"S2FFD S2AF6 S2 c415gk4q\" id=\"t1k_220\" style=\"top: 7591px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dado ser este o n\u00edvel a que a Gest\u00e3o efetua a monitoriza\u00e7\u00e3o do seu investimento. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span><span class=\"S36E3 S2AF6 S2 c2216hzl4\" id=\"t3b_236\" style=\"top: 27831px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, n\u00e3o foram identificados quaisquer eventos ou circunst\u00e2ncias que indicassem que o valor pelo qual os ativos fixos tang\u00edveis est\u00e3o </span><span class=\"S36E4 S2AF6 S2 c22179zio\" id=\"t3c_236\" style=\"top: 27846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registados pudesse n\u00e3o ser recuper\u00e1vel, pelo que n\u00e3o foram efetuados testes de imparidade. </span><span class=\"S3825 S2AF4 S2 c2544fpyt\" id=\"ti_238\" style=\"top: 30182px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Testes de imparidade ao goodwill </span><span class=\"S3826 S2AF6 S2 c2545mbbj\" id=\"tj_238\" style=\"top: 30209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill \u00e9 alocado \u00e0s Unidades Geradoras de Caixa (UGC), identificadas de acordo com a forma como a Novabase monitoriza as </span><span class=\"S3827 S2AF6 S2 c2546g6e3\" id=\"tk_238\" style=\"top: 30225px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es e toma as suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, conforme segue: </span><span class=\"S3828 S2AF4 S2 c25470gjo\" id=\"tl_238\" style=\"top: 30254px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3829 S2AF4 S2 c2548y5de\" id=\"tm_238\" style=\"top: 30254px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S382A S2AF6 S2 c2549nb6b\" id=\"tn_238\" style=\"top: 30285px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S382B S2AF6 S2 c2550vshx\" id=\"to_238\" style=\"top: 30285px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382C S2AF6 S2 c2551gtkz\" id=\"tp_238\" style=\"top: 30285px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382D S2AF6 S2 c2552ejfo\" id=\"tq_238\" style=\"top: 30299px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent (Value Portfolio) </span><span class=\"S382E S2AF6 S2 c2553k6tn\" id=\"tr_238\" style=\"top: 30299px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S382F S2AF6 S2 c2554h6wx\" id=\"ts_238\" style=\"top: 30299px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386 </span><span class=\"S3830 S2AF6 S2 c2555reso\" id=\"tt_238\" style=\"top: 30317px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3831 S2AF6 S2 c2556zagi\" id=\"tu_238\" style=\"top: 30317px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3832 S2AF6 S2 c25570fbl\" id=\"tv_238\" style=\"top: 30349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os testes de imparidade ao goodwill foram efetuados com base no m\u00e9todo dos fluxos de caixa descontados, considerando um plano de </span><span class=\"S3833 S2AF6 S2 c255843wr\" id=\"tw_238\" style=\"top: 30364px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios de 5 anos estimado pela Gest\u00e3o, com os seguintes pressupostos: </span><span class=\"S3834 S2AF4 S2 c25594pmg\" id=\"tx_238\" style=\"top: 30393px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3835 S2AF4 S2 c25600yvx\" id=\"ty_238\" style=\"top: 30411px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3836 S2AF4 S2 c2561wz72\" id=\"tz_238\" style=\"top: 30411px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3837 S2AF6 S2 c2562phl6\" id=\"t10_238\" style=\"top: 30442px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S3838 S2AF6 S2 c25637lan\" id=\"t11_238\" style=\"top: 30442px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,6% </span><span class=\"S3839 S2AF6 S2 c2564hyzn\" id=\"t12_238\" style=\"top: 30442px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,8% </span><span class=\"S383A S2AF6 S2 c25655kt1\" id=\"t13_238\" style=\"top: 30456px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S383B S2AF6 S2 c25661k66\" id=\"t14_238\" style=\"top: 30456px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383C S2AF6 S2 c2567kd5i\" id=\"t15_238\" style=\"top: 30456px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383D S2AF6 S2 c2568735g\" id=\"t16_238\" style=\"top: 30470px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S383E S2AF6 S2 c2569dv9i\" id=\"t17_238\" style=\"top: 30470px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,3% </span><span class=\"S383F S2AF6 S2 c25703c6h\" id=\"t18_238\" style=\"top: 30470px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,0% </span><span class=\"S3840 S2AF6 S2 c2571k4c7\" id=\"t19_238\" style=\"top: 30512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determinou cada um dos principais pressupostos acima conforme segue: </span><span class=\"S3841 S2AF6 S2 c2572cs2z\" id=\"t1a_238\" style=\"top: 30527px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de atualiza\u00e7\u00e3o (depois de imposto) - Com base no custo m\u00e9dio ponderado do capital (</span><span class=\"S3842 S2EAB S2 c2573x72m\" id=\"t1b_238\" style=\"top: 30527px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Averaged Cost of Capital</span><span class=\"S3843 S2AF6 S2 c2574rt6q\" id=\"t1c_238\" style=\"top: 30527px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, \u201cWACC\u201d) </span><span class=\"S3844 S2AF6 S2 c2575vhzd\" id=\"t1d_238\" style=\"top: 30543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e considerando uma taxa de imposto de 22,5%, reflete a melhor estimativa dos riscos espec\u00edficos relativos \u00e0 ind\u00fastria em que opera. </span><span class=\"S3845 S2AF6 S2 c2576cqsd\" id=\"t1e_238\" style=\"top: 30558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento na perpetuidade - \u00c9 a taxa de crescimento m\u00e9dia utilizada para extrapolar os fluxos de caixa para al\u00e9m do plano </span><span class=\"S3846 S2AF6 S2 c2577peb1\" id=\"t1f_238\" style=\"top: 30573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios, sendo consistente com as previs\u00f5es inclu\u00eddas em relat\u00f3rios do sector. </span><span class=\"S3847 S2AF6 S2 c2578155k\" id=\"t1g_238\" style=\"top: 30588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios - Taxa m\u00e9dia de crescimento anual durante o per\u00edodo de previs\u00e3o de cinco </span><span class=\"S3848 S2AF6 S2 c257910by\" id=\"t1h_238\" style=\"top: 30604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos, com base no desempenho passado e nas expectativas da Gest\u00e3o em rela\u00e7\u00e3o ao desenvolvimento do mercado. </span><span class=\"S3849 S2AF6 S2 c2580y4mg\" id=\"t1i_238\" style=\"top: 30631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da aplica\u00e7\u00e3o do m\u00e9todo acima descrito, obt\u00e9m-se um valor recuper\u00e1vel (determinado pelo valor de uso) dos ativos superior </span><span class=\"S384A S2AF6 S2 c2581xugs\" id=\"t1j_238\" style=\"top: 30647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao valor dos ativos contabil\u00edsticos, concluindo-se assim n\u00e3o existir imparidade dos ativos do Grupo alocados \u00e0 Unidade Geradora de Caixa. </span><span class=\"S384B S2AF6 S2 c2582wfvq\" id=\"t1k_238\" style=\"top: 30662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC n\u00e3o tornaria o Equity Value da UGC Next-Gen, em nenhum dos casos, inferior ao </span><span class=\"S384C S2AF6 S2 c2583hgbp\" id=\"t1l_238\" style=\"top: 30677px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor contabil\u00edstico dos ativos. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14452": {
   "value": "<span class=\"S2FA9 S2AF6 S2 c329s30w\" id=\"t11_219\" style=\"top: 5807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill (tem um per\u00edodo de vida \u00fatil indeterminado), est\u00e1 registado ao custo deduzido de perdas cumulativas por imparidade, sendo </span><span class=\"S2FAA S2AF6 S2 c330rzkq\" id=\"t12_219\" style=\"top: 5823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sujeito anualmente a um teste de imparidade, a realizar no segundo semestre do ano. \u00c9 reconhecida uma perda por imparidade sempre </span><span class=\"S2FAB S2AF6 S2 c331x1pr\" id=\"t13_219\" style=\"top: 5838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que o valor contabil\u00edstico do goodwill excede o seu valor recuper\u00e1vel, sendo que as perdas por imparidade n\u00e3o s\u00e3o revers\u00edveis. Os ganhos </span><span class=\"S2FAC S2AF6 S2 c3320hdl\" id=\"t14_219\" style=\"top: 5853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e as perdas na aliena\u00e7\u00e3o de uma entidade incluem o valor l\u00edquido do goodwill relativo \u00e0 entidade alienada. </span><span class=\"S2FAD S2AF6 S2 c333aqpq\" id=\"t15_219\" style=\"top: 5881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de realiza\u00e7\u00e3o de testes de imparidade o goodwill \u00e9 associado a unidades geradoras de caixa (UGC). As unidades geradoras </span><span class=\"S2FAE S2AF6 S2 c334od5i\" id=\"t16_219\" style=\"top: 5896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa representam o n\u00edvel mais baixo no seio de uma entidade ao qual o goodwill \u00e9 monitorizado para finalidades de gest\u00e3o interna e </span><span class=\"S2FAF S2AF6 S2 c33560f4\" id=\"t17_219\" style=\"top: 5912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o deve ser maior do que um segmento operacional antes da agrega\u00e7\u00e3o. </span><span class=\"S2FB0 S2AF6 S2 c336lm0s\" id=\"t18_219\" style=\"top: 5939px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As unidades geradoras de caixa identificadas pela Novabase representam a forma como a entidade monitoriza as opera\u00e7\u00f5es e toma as </span><span class=\"S2FB1 S2AF6 S2 c3370q07\" id=\"t19_219\" style=\"top: 5954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, n\u00e3o existindo goodwill n\u00e3o afeto a estas unidades geradoras </span><span class=\"S2FB2 S2AF6 S2 c338bmim\" id=\"t1a_219\" style=\"top: 5970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de caixa. Na nota 8, \u00e9 apresentada a decomposi\u00e7\u00e3o do goodwill por UGC. </span><span class=\"S2FF1 S2EAB S2 c403fups\" id=\"t18_220\" style=\"top: 7386px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.8. </span><span class=\"S2FF2 S2EAB S2 c404tk6u\" id=\"t19_220\" style=\"top: 7386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos n\u00e3o financeiros </span><span class=\"S2FF3 S2AF6 S2 c405pmpw\" id=\"t1a_220\" style=\"top: 7414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos que n\u00e3o t\u00eam uma vida \u00fatil definida n\u00e3o s\u00e3o sujeitos a amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es, sendo sujeitos anualmente a testes de </span><span class=\"S2FF4 S2AF6 S2 c4065sqy\" id=\"t1b_220\" style=\"top: 7429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade. Os ativos sujeitos a amortiza\u00e7\u00e3o e deprecia\u00e7\u00e3o s\u00e3o revistos anualmente para determinar se est\u00e3o em imparidade, quando </span><span class=\"S2FF5 S2AF6 S2 c407ophj\" id=\"t1c_220\" style=\"top: 7444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventos ou circunst\u00e2ncias indicam que o seu valor registado pode n\u00e3o ser recuper\u00e1vel. Uma perda por imparidade \u00e9 reconhecida pelo </span><span class=\"S2FF6 S2AF6 S2 c408vu1l\" id=\"t1d_220\" style=\"top: 7460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">excesso do valor contabil\u00edstico sobre o seu valor recuper\u00e1vel, que \u00e9 definido como o mais alto entre o valor l\u00edquido de venda (l\u00edquido de </span><span class=\"S2FF7 S2AF6 S2 c409d9i6\" id=\"t1e_220\" style=\"top: 7475px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de aliena\u00e7\u00e3o do ativo) e o seu valor de uso. </span><span class=\"S2FF8 S2AF6 S2 c410yi3e\" id=\"t1f_220\" style=\"top: 7503px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de uso \u00e9 o valor presente dos fluxos de caixa futuros que se espera que surjam do uso continuado do ativo e da sua aliena\u00e7\u00e3o no </span><span class=\"S2FF9 S2AF6 S2 c411mzeu\" id=\"t1g_220\" style=\"top: 7518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">final da sua vida \u00fatil. Na determina\u00e7\u00e3o do valor de uso, os fluxos de caixa futuros estimados s\u00e3o descontados usando uma taxa de </span><span class=\"S2FFA S2AF6 S2 c4125jth\" id=\"t1h_220\" style=\"top: 7533px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desconto antes de impostos que reflete as avalia\u00e7\u00f5es correntes de mercado do valor temporal do dinheiro e os riscos espec\u00edficos do ativo </span><span class=\"S2FFB S2AF6 S2 c4134mom\" id=\"t1i_220\" style=\"top: 7549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em quest\u00e3o. </span><span class=\"S2FFC S2AF6 S2 c414y3bo\" id=\"t1j_220\" style=\"top: 7576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de avalia\u00e7\u00e3o de uma imparidade, os ativos s\u00e3o alocados ao n\u00edvel das unidades geradoras de caixa em que se encontram, </span><span class=\"S2FFD S2AF6 S2 c415gk4q\" id=\"t1k_220\" style=\"top: 7591px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dado ser este o n\u00edvel a que a Gest\u00e3o efetua a monitoriza\u00e7\u00e3o do seu investimento. </span><span class=\"S331F S2EAB S2 c1240jmgt\" id=\"t17_230\" style=\"top: 20178px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3320 S2EAB S2 c1241jgn5\" id=\"t18_230\" style=\"top: 20178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">An\u00e1lise de imparidade do goodwill </span><span class=\"S3321 S2AF6 S2 c1242rmgz\" id=\"t19_230\" style=\"top: 20205px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase testa anualmente, no segundo semestre de cada exerc\u00edcio econ\u00f3mico, se o goodwill se encontra em imparidade, de </span><span class=\"S3322 S2AF6 S2 c1243dp9p\" id=\"t1a_230\" style=\"top: 20221px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com a pol\u00edtica contabil\u00edstica referida na nota 2.6.. Os valores recuper\u00e1veis das unidades geradoras de fluxos de caixa s\u00e3o </span><span class=\"S3323 S2AF6 S2 c1244yesv\" id=\"t1b_230\" style=\"top: 20236px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados de acordo com o seu valor em uso. Estes c\u00e1lculos requerem o uso de estimativas ao n\u00edvel dos fluxos de caixa de cada unidade </span><span class=\"S3324 S2AF6 S2 c124583g8\" id=\"t1c_230\" style=\"top: 20251px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geradora de caixa, e a escolha de uma taxa de desconto e uma taxa de crescimento na perpetuidade adequadas (ver nota 8). </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14463": {
   "value": "<span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span><span class=\"S2FBE S2AF4 S2 c350uekj\" id=\"t1m_219\" style=\"top: 6203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Propriedade industrial e outros direitos </span><span class=\"S2FBF S2AF6 S2 c3512wm6\" id=\"t1n_219\" style=\"top: 6219px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o. A rubrica de propriedade industrial e outros direitos tem uma vida \u00fatil </span><span class=\"S2FC0 S2AF6 S2 c352xblo\" id=\"t1o_219\" style=\"top: 6235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">definida e \u00e9 contabilizada ao custo deduzido de amortiza\u00e7\u00f5es acumuladas por um per\u00edodo entre 3 e 10 anos. As amortiza\u00e7\u00f5es s\u00e3o </span><span class=\"S2FC1 S2AF6 S2 c353wjxu\" id=\"t1p_219\" style=\"top: 6250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculadas usando o m\u00e9todo das quotas constantes para alocar o custo da propriedade industrial e outros direitos \u00e0s suas vidas \u00fateis </span><span class=\"S2FC2 S2AF6 S2 c354n9pz\" id=\"t1q_219\" style=\"top: 6265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimadas. </span><span class=\"S2FC3 S2AF4 S2 c355vi8f\" id=\"t1r_219\" style=\"top: 6293px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) Imobiliza\u00e7\u00f5es em curso </span><span class=\"S2FC4 S2AF6 S2 c356eta2\" id=\"t1s_219\" style=\"top: 6309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trata-se, essencialmente, de ativos intang\u00edveis relativos a projetos de desenvolvimento interno de software. </span><span class=\"S3373 S2AF4 S2 c2321bcsm\" id=\"t3_237\" style=\"top: 28718px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8. </span><span class=\"S374A S2AF4 S2 c2322xyfv\" id=\"t4_237\" style=\"top: 28718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis </span><span class=\"S374B S2AF4 S2 c2323pdcm\" id=\"t5_237\" style=\"top: 28749px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S374C S2AF4 S2 c2324nt1t\" id=\"t6_237\" style=\"top: 28749px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S374D S2AF4 S2 c2325aq9p\" id=\"t7_237\" style=\"top: 28778px; left: 338px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S374E S2AF4 S2 c2326nf6k\" id=\"t8_237\" style=\"top: 28764px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S374F S2AF4 S2 c23276qgz\" id=\"t9_237\" style=\"top: 28778px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3750 S2AF4 S2 c2328plxf\" id=\"ta_237\" style=\"top: 28778px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3751 S2AF4 S2 c2329p1ya\" id=\"tb_237\" style=\"top: 28778px; left: 600px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S3752 S2AF4 S2 c2330f67k\" id=\"tc_237\" style=\"top: 28764px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiz. </span><span class=\"S3753 S2AF4 S2 c2331lex8\" id=\"td_237\" style=\"top: 28778px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acumuladas </span><span class=\"S3754 S2AF4 S2 c23322nie\" id=\"te_237\" style=\"top: 28778px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor l\u00edquido </span><span class=\"S3755 S2AF6 S2 c233370c1\" id=\"tf_237\" style=\"top: 28800px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3756 S2AF6 S2 c23348u6y\" id=\"tg_237\" style=\"top: 28800px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S3757 S2AF6 S2 c2335rylq\" id=\"th_237\" style=\"top: 28800px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S3758 S2AF6 S2 c2336ax3w\" id=\"ti_237\" style=\"top: 28800px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S3759 S2AF6 S2 c2337s1sx\" id=\"tj_237\" style=\"top: 28800px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S375A S2AF6 S2 c23386bu7\" id=\"tk_237\" style=\"top: 28800px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S375B S2AF6 S2 c2339t6ea\" id=\"tl_237\" style=\"top: 28800px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">184 </span><span class=\"S375C S2AF6 S2 c2340m0ss\" id=\"tm_237\" style=\"top: 28815px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S375D S2AF6 S2 c2341z6de\" id=\"tn_237\" style=\"top: 28815px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375E S2AF6 S2 c2342bj9c\" id=\"to_237\" style=\"top: 28815px; left: 459px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S375F S2AF6 S2 c2343dqr1\" id=\"tp_237\" style=\"top: 28815px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3760 S2AF6 S2 c23447092\" id=\"tq_237\" style=\"top: 28815px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3761 S2AF6 S2 c2345ja51\" id=\"tr_237\" style=\"top: 28815px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S3762 S2AF6 S2 c23466eum\" id=\"ts_237\" style=\"top: 28815px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3763 S2AF6 S2 c2347pf06\" id=\"tt_237\" style=\"top: 28829px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3764 S2AF6 S2 c234819g3\" id=\"tu_237\" style=\"top: 28829px; left: 372px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3765 S2AF6 S2 c2349j53g\" id=\"tv_237\" style=\"top: 28829px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3766 S2AF6 S2 c2350mkhl\" id=\"tw_237\" style=\"top: 28829px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S3767 S2AF6 S2 c2351tg6s\" id=\"tx_237\" style=\"top: 28829px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3768 S2AF6 S2 c23526e38\" id=\"ty_237\" style=\"top: 28829px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3769 S2AF6 S2 c23533deg\" id=\"tz_237\" style=\"top: 28829px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S376A S2AF6 S2 c23543rls\" id=\"t10_237\" style=\"top: 28843px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S376B S2AF6 S2 c2355sx15\" id=\"t11_237\" style=\"top: 28843px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376C S2AF6 S2 c2356ywwl\" id=\"t12_237\" style=\"top: 28843px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S376D S2AF6 S2 c2357vmxp\" id=\"t13_237\" style=\"top: 28843px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S376E S2AF6 S2 c23583evt\" id=\"t14_237\" style=\"top: 28843px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S376F S2AF6 S2 c235923af\" id=\"t15_237\" style=\"top: 28843px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3770 S2AF6 S2 c23600fqx\" id=\"t16_237\" style=\"top: 28843px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3771 S2AF6 S2 c2361r09b\" id=\"t17_237\" style=\"top: 28861px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S3772 S2AF6 S2 c2362w78v\" id=\"t18_237\" style=\"top: 28861px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S3773 S2AF6 S2 c2363rbh7\" id=\"t19_237\" style=\"top: 28861px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.264 </span><span class=\"S3774 S2AF6 S2 c23641ndm\" id=\"t1a_237\" style=\"top: 28861px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S3775 S2AF6 S2 c236532qe\" id=\"t1b_237\" style=\"top: 28861px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S3776 S2AF6 S2 c2366wvup\" id=\"t1c_237\" style=\"top: 28861px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.935 </span><span class=\"S3777 S2AF6 S2 c2367q593\" id=\"t1d_237\" style=\"top: 28893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2022, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S3778 S2AF4 S2 c23680yux\" id=\"t1e_237\" style=\"top: 28920px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3779 S2AF4 S2 c2369l8b0\" id=\"t1f_237\" style=\"top: 28935px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.22 </span><span class=\"S377A S2AF4 S2 c2370ayri\" id=\"t1g_237\" style=\"top: 28920px; left: 397px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S377B S2AF4 S2 c23718oeh\" id=\"t1h_237\" style=\"top: 28935px; left: 406px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S377C S2AF4 S2 c2372157v\" id=\"t1i_237\" style=\"top: 28920px; left: 485px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S377D S2AF4 S2 c2373r41v\" id=\"t1j_237\" style=\"top: 28935px; left: 502px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S377E S2AF4 S2 c23749vts\" id=\"t1k_237\" style=\"top: 28935px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S377F S2AF4 S2 c2375lrpx\" id=\"t1l_237\" style=\"top: 28920px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S3780 S2AF4 S2 c23768gag\" id=\"t1m_237\" style=\"top: 28935px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S3781 S2AF4 S2 c2377k3e0\" id=\"t1n_237\" style=\"top: 28920px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S3782 S2AF4 S2 c2378hw3x\" id=\"t1o_237\" style=\"top: 28935px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3783 S2EAB S2 c237967qf\" id=\"t1p_237\" style=\"top: 28949px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S3784 S2AF6 S2 c2380klx7\" id=\"t1q_237\" style=\"top: 28971px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S3785 S2AF6 S2 c238170oz\" id=\"t1r_237\" style=\"top: 28971px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.568 </span><span class=\"S3786 S2AF6 S2 c2382bfpf\" id=\"t1s_237\" style=\"top: 28971px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3787 S2AF6 S2 c2383f119\" id=\"t1t_237\" style=\"top: 28971px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S3788 S2AF6 S2 c2384v2uo\" id=\"t1u_237\" style=\"top: 28971px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">256 </span><span class=\"S3789 S2AF6 S2 c2385245r\" id=\"t1v_237\" style=\"top: 28971px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378A S2AF6 S2 c23861q6t\" id=\"t1w_237\" style=\"top: 28971px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S378B S2AF6 S2 c2387630r\" id=\"t1x_237\" style=\"top: 28985px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S378C S2AF6 S2 c2388mery\" id=\"t1y_237\" style=\"top: 28985px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.884 </span><span class=\"S378D S2AF6 S2 c23898kbc\" id=\"t1z_237\" style=\"top: 28985px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S378E S2AF6 S2 c2390h7y2\" id=\"t20_237\" style=\"top: 28985px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S378F S2AF6 S2 c239167u7\" id=\"t21_237\" style=\"top: 28985px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3790 S2AF6 S2 c2392gav5\" id=\"t22_237\" style=\"top: 28985px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3791 S2AF6 S2 c239384by\" id=\"t23_237\" style=\"top: 28985px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S3792 S2AF6 S2 c2394hb3b\" id=\"t24_237\" style=\"top: 28999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S3793 S2AF6 S2 c2395h4c6\" id=\"t25_237\" style=\"top: 28999px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">240 </span><span class=\"S3794 S2AF6 S2 c2396kj56\" id=\"t26_237\" style=\"top: 28999px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S3795 S2AF6 S2 c2397r2ip\" id=\"t27_237\" style=\"top: 28999px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3796 S2AF6 S2 c2398skf7\" id=\"t28_237\" style=\"top: 28999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(303) </span><span class=\"S3797 S2AF6 S2 c23999x2u\" id=\"t29_237\" style=\"top: 28999px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3798 S2AF6 S2 c2400f0z9\" id=\"t2a_237\" style=\"top: 28999px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S3799 S2AF6 S2 c2401g5z0\" id=\"t2b_237\" style=\"top: 29014px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S379A S2AF6 S2 c2402019d\" id=\"t2c_237\" style=\"top: 29014px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S379B S2AF6 S2 c24035yau\" id=\"t2d_237\" style=\"top: 29014px; left: 465px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379C S2AF6 S2 c2404oz01\" id=\"t2e_237\" style=\"top: 29014px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379D S2AF6 S2 c2405oueu\" id=\"t2f_237\" style=\"top: 29014px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379E S2AF6 S2 c2406egyq\" id=\"t2g_237\" style=\"top: 29014px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S379F S2AF6 S2 c2407d3vq\" id=\"t2h_237\" style=\"top: 29014px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37A0 S2AF6 S2 c2408fk4y\" id=\"t2i_237\" style=\"top: 29032px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.193 </span><span class=\"S37A1 S2AF6 S2 c24091602\" id=\"t2j_237\" style=\"top: 29032px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">294 </span><span class=\"S37A2 S2AF6 S2 c24100ki3\" id=\"t2k_237\" style=\"top: 29032px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37A3 S2AF6 S2 c2411oi6t\" id=\"t2l_237\" style=\"top: 29032px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(47) </span><span class=\"S37A4 S2AF6 S2 c2412983u\" id=\"t2m_237\" style=\"top: 29032px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37A5 S2AF6 S2 c2413isjd\" id=\"t2n_237\" style=\"top: 29032px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37A6 S2EAB S2 c2414eqvy\" id=\"t2o_237\" style=\"top: 29059px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37A7 S2AF6 S2 c2415a8zl\" id=\"t2p_237\" style=\"top: 29081px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37A8 S2AF6 S2 c24162orp\" id=\"t2q_237\" style=\"top: 29081px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.476 </span><span class=\"S37A9 S2AF6 S2 c2417pozk\" id=\"t2r_237\" style=\"top: 29081px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">164 </span><span class=\"S37AA S2AF6 S2 c2418c7py\" id=\"t2s_237\" style=\"top: 29081px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.863) </span><span class=\"S37AB S2AF6 S2 c2419szf8\" id=\"t2t_237\" style=\"top: 29081px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AC S2AF6 S2 c2420jkd7\" id=\"t2u_237\" style=\"top: 29081px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37AD S2AF6 S2 c242151xq\" id=\"t2v_237\" style=\"top: 29081px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37AE S2AF6 S2 c2422yis3\" id=\"t2w_237\" style=\"top: 29095px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37AF S2AF6 S2 c2423d4pa\" id=\"t2x_237\" style=\"top: 29095px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.844 </span><span class=\"S37B0 S2AF6 S2 c2424hgy7\" id=\"t2y_237\" style=\"top: 29095px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S37B1 S2AF6 S2 c2425zw2p\" id=\"t2z_237\" style=\"top: 29095px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.496) </span><span class=\"S37B2 S2AF6 S2 c2426isun\" id=\"t30_237\" style=\"top: 29095px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B3 S2AF6 S2 c242737ml\" id=\"t31_237\" style=\"top: 29095px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B4 S2AF6 S2 c2428odf6\" id=\"t32_237\" style=\"top: 29095px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37B5 S2AF6 S2 c2429mu7m\" id=\"t33_237\" style=\"top: 29113px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.320 </span><span class=\"S37B6 S2AF6 S2 c2430j9rc\" id=\"t34_237\" style=\"top: 29113px; left: 450px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">185 </span><span class=\"S37B7 S2AF6 S2 c2431ta0v\" id=\"t35_237\" style=\"top: 29113px; left: 513px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.359) </span><span class=\"S37B8 S2AF6 S2 c2432lg0x\" id=\"t36_237\" style=\"top: 29113px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37B9 S2AF6 S2 c2433ueut\" id=\"t37_237\" style=\"top: 29113px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37BA S2AF6 S2 c24342js7\" id=\"t38_237\" style=\"top: 29113px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37BB S2AF6 S2 c2435dee8\" id=\"t39_237\" style=\"top: 29145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica de ativos intang\u00edveis durante o ano de 2023, para o Grupo, s\u00e3o analisados como segue: </span><span class=\"S37BC S2AF4 S2 c2436ogi5\" id=\"t3a_237\" style=\"top: 29172px; left: 316px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37BD S2AF4 S2 c2437iuxu\" id=\"t3b_237\" style=\"top: 29186px; left: 315px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">01.01.23 </span><span class=\"S37BE S2AF4 S2 c243875kd\" id=\"t3c_237\" style=\"top: 29172px; left: 396px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / </span><span class=\"S37BF S2AF4 S2 c2439wfv2\" id=\"t3d_237\" style=\"top: 29186px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dota\u00e7\u00f5es </span><span class=\"S37C0 S2AF4 S2 c24406s29\" id=\"t3e_237\" style=\"top: 29172px; left: 483px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade / </span><span class=\"S37C1 S2AF4 S2 c2441wz93\" id=\"t3f_237\" style=\"top: 29186px; left: 501px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abates </span><span class=\"S37C2 S2AF4 S2 c2442ifm6\" id=\"t3g_237\" style=\"top: 29186px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer. </span><span class=\"S37C3 S2AF4 S2 c24431j11\" id=\"t3h_237\" style=\"top: 29172px; left: 664px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de </span><span class=\"S37C4 S2AF4 S2 c2444u6on\" id=\"t3i_237\" style=\"top: 29186px; left: 669px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edmetro </span><span class=\"S37C5 S2AF4 S2 c2445jxxo\" id=\"t3j_237\" style=\"top: 29172px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em </span><span class=\"S37C6 S2AF4 S2 c2446b7we\" id=\"t3k_237\" style=\"top: 29186px; left: 761px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S37C7 S2EAB S2 c24479zd8\" id=\"t3l_237\" style=\"top: 29201px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo: </span><span class=\"S37C8 S2AF6 S2 c2448kx1m\" id=\"t3m_237\" style=\"top: 29223px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37C9 S2AF6 S2 c24498n6v\" id=\"t3n_237\" style=\"top: 29223px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.961 </span><span class=\"S37CA S2AF6 S2 c2450twhx\" id=\"t3o_237\" style=\"top: 29223px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37CB S2AF6 S2 c24515l8n\" id=\"t3p_237\" style=\"top: 29223px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37CC S2AF6 S2 c2452ocek\" id=\"t3q_237\" style=\"top: 29223px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">801 </span><span class=\"S37CD S2AF6 S2 c245340c0\" id=\"t3r_237\" style=\"top: 29223px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(256) </span><span class=\"S37CE S2AF6 S2 c2454rw12\" id=\"t3s_237\" style=\"top: 29223px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.463 </span><span class=\"S37CF S2AF6 S2 c24550vlh\" id=\"t3t_237\" style=\"top: 29237px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37D0 S2AF6 S2 c2456leo4\" id=\"t3u_237\" style=\"top: 29237px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">388 </span><span class=\"S37D1 S2AF6 S2 c2457mhb3\" id=\"t3v_237\" style=\"top: 29237px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D2 S2AF6 S2 c2458kv63\" id=\"t3w_237\" style=\"top: 29237px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37D3 S2AF6 S2 c2459pfz7\" id=\"t3x_237\" style=\"top: 29237px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D4 S2AF6 S2 c2460xds3\" id=\"t3y_237\" style=\"top: 29237px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37D5 S2AF6 S2 c24615m8g\" id=\"t3z_237\" style=\"top: 29237px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37D6 S2AF6 S2 c24628jxz\" id=\"t40_237\" style=\"top: 29251px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis em curso </span><span class=\"S37D7 S2AF6 S2 c24632wfd\" id=\"t41_237\" style=\"top: 29251px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">231 </span><span class=\"S37D8 S2AF6 S2 c2464hh14\" id=\"t42_237\" style=\"top: 29251px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37D9 S2AF6 S2 c2465hrqw\" id=\"t43_237\" style=\"top: 29251px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DA S2AF6 S2 c2466kz0q\" id=\"t44_237\" style=\"top: 29251px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(801) </span><span class=\"S37DB S2AF6 S2 c2467f5sb\" id=\"t45_237\" style=\"top: 29251px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37DC S2AF6 S2 c2468xayl\" id=\"t46_237\" style=\"top: 29251px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">348 </span><span class=\"S37DD S2AF6 S2 c2469j77j\" id=\"t47_237\" style=\"top: 29266px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Goodwill </span><span class=\"S37DE S2AF6 S2 c247081ti\" id=\"t48_237\" style=\"top: 29266px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S37DF S2AF6 S2 c24713tv4\" id=\"t49_237\" style=\"top: 29266px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E0 S2AF6 S2 c2472kvbh\" id=\"t4a_237\" style=\"top: 29266px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E1 S2AF6 S2 c2473hjlm\" id=\"t4b_237\" style=\"top: 29266px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E2 S2AF6 S2 c2474di00\" id=\"t4c_237\" style=\"top: 29266px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S37E3 S2AF6 S2 c2475fhaq\" id=\"t4d_237\" style=\"top: 29266px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S37E4 S2AF6 S2 c2476pp03\" id=\"t4e_237\" style=\"top: 29284px; left: 342px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15.081 </span><span class=\"S37E5 S2AF6 S2 c2477jm3w\" id=\"t4f_237\" style=\"top: 29284px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S37E6 S2AF6 S2 c24780v0n\" id=\"t4g_237\" style=\"top: 29284px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37E7 S2AF6 S2 c2479pr7u\" id=\"t4h_237\" style=\"top: 29284px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37E8 S2AF6 S2 c2480g0sk\" id=\"t4i_237\" style=\"top: 29284px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.642) </span><span class=\"S37E9 S2AF6 S2 c24814su8\" id=\"t4j_237\" style=\"top: 29284px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.308 </span><span class=\"S37EA S2EAB S2 c2482jh54\" id=\"t4k_237\" style=\"top: 29311px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es acumuladas: </span><span class=\"S37EB S2AF6 S2 c2483glfm\" id=\"t4l_237\" style=\"top: 29333px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenv. internamente </span><span class=\"S37EC S2AF6 S2 c24845ubn\" id=\"t4m_237\" style=\"top: 29333px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.777 </span><span class=\"S37ED S2AF6 S2 c2485qqz8\" id=\"t4n_237\" style=\"top: 29333px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62 </span><span class=\"S37EE S2AF6 S2 c2486wuym\" id=\"t4o_237\" style=\"top: 29333px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(43) </span><span class=\"S37EF S2AF6 S2 c2487e3ka\" id=\"t4p_237\" style=\"top: 29333px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F0 S2AF6 S2 c2488gvry\" id=\"t4q_237\" style=\"top: 29333px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37F1 S2AF6 S2 c24893c2y\" id=\"t4r_237\" style=\"top: 29333px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.662 </span><span class=\"S37F2 S2AF6 S2 c2490mqgm\" id=\"t4s_237\" style=\"top: 29347px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e o. direitos </span><span class=\"S37F3 S2AF6 S2 c24918koh\" id=\"t4t_237\" style=\"top: 29347px; left: 360px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">369 </span><span class=\"S37F4 S2AF6 S2 c2492fh99\" id=\"t4u_237\" style=\"top: 29347px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S37F5 S2AF6 S2 c249398tt\" id=\"t4v_237\" style=\"top: 29347px; left: 542px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S37F6 S2AF6 S2 c2494fef8\" id=\"t4w_237\" style=\"top: 29347px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F7 S2AF6 S2 c2495hs00\" id=\"t4x_237\" style=\"top: 29347px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37F8 S2AF6 S2 c2496cuwq\" id=\"t4y_237\" style=\"top: 29347px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">382 </span><span class=\"S37F9 S2AF6 S2 c249734tu\" id=\"t4z_237\" style=\"top: 29365px; left: 349px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.146 </span><span class=\"S37FA S2AF6 S2 c2498qgbo\" id=\"t50_237\" style=\"top: 29365px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81 </span><span class=\"S37FB S2AF6 S2 c2499iken\" id=\"t51_237\" style=\"top: 29365px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S37FC S2AF6 S2 c2500bzwv\" id=\"t52_237\" style=\"top: 29365px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S37FD S2AF6 S2 c2501n6ah\" id=\"t53_237\" style=\"top: 29365px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(134) </span><span class=\"S37FE S2AF6 S2 c2502a052\" id=\"t54_237\" style=\"top: 29365px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.044 </span><span class=\"S37FF S2AF6 S2 c2503crg8\" id=\"t55_237\" style=\"top: 29397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022, o Grupo efetuou o abate dos ativos intang\u00edveis para os quais j\u00e1 n\u00e3o era esperado nenhum benef\u00edcio econ\u00f3mico futuro. Estes </span><span class=\"S3800 S2AF6 S2 c2504ma3j\" id=\"t56_237\" style=\"top: 29412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos abatidos, apesar de terem um valor bruto significativo, j\u00e1 se encontravam totalmente amortizados. </span><span class=\"S351D S2AF6 S2 c2505asjn\" id=\"t57_237\" style=\"top: 29439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A coluna de varia\u00e7\u00e3o de per\u00edmetro reflete, em 2023, o efeito da aliena\u00e7\u00e3o da subsidi\u00e1ria Novabase Neotalent, S.A. (ver nota 38). </span><span class=\"S3801 S2AF6 S2 c25068n2b\" id=\"t58_237\" style=\"top: 29467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das dota\u00e7\u00f5es de amortiza\u00e7\u00f5es reconhecido em resultados e inclu\u00eddo em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' \u00e9 de 19m\u20ac (2022: 114m\u20ac), </span><span class=\"S3802 S2AF6 S2 c2507wwvm\" id=\"t59_237\" style=\"top: 29482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 62m\u20ac (2022: 71m\u20ac). </span><span class=\"S3803 S2AF6 S2 c2508v23a\" id=\"t5a_237\" style=\"top: 29510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na rubrica de 'Intang\u00edveis desenvolvidos internamente' e 'Intang\u00edveis em curso' encontram-se relevados os custos incorridos no \u00e2mbito de </span><span class=\"S3804 S2AF6 S2 c25097li0\" id=\"t5b_237\" style=\"top: 29525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de desenvolvimento de programas inform\u00e1ticos. </span><span class=\"S3805 S2AF6 S2 c2510n79g\" id=\"t5c_237\" style=\"top: 29553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor do disp\u00eandio de pesquisa e desenvolvimento reconhecido como um gasto associado aos principais projetos ascendeu a cerca de </span><span class=\"S3806 S2AF6 S2 c2511l9wx\" id=\"t5d_237\" style=\"top: 29568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5M\u20ac (2022: 3,1M\u20ac), e respeita essencialmente a horas-homem com colaboradores alocados a projetos registadas em 'Gastos com o </span><span class=\"S3807 S2AF6 S2 c2512vatb\" id=\"t5e_237\" style=\"top: 29583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pessoal'. </span><span class=\"S3808 S2AF6 S2 c2513ctdc\" id=\"t5f_237\" style=\"top: 29611px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento no </span><span class=\"S3809 S2AF4 S2 c25143ilo\" id=\"t5g_237\" style=\"top: 29611px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">goodwill bruto </span><span class=\"S380A S2AF6 S2 c2515puo3\" id=\"t5h_237\" style=\"top: 29611px; left: 270px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S380B S2AF4 S2 c2516qaqx\" id=\"t5i_237\" style=\"top: 29640px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S380C S2AF4 S2 c2517m25e\" id=\"t5j_237\" style=\"top: 29640px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S380D S2AF4 S2 c2518oymk\" id=\"t5k_237\" style=\"top: 29674px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S380E S2AF6 S2 c2519yr42\" id=\"t5l_237\" style=\"top: 29674px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S380F S2AF6 S2 c2520iung\" id=\"t5m_237\" style=\"top: 29674px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3810 S2AF6 S2 c25213188\" id=\"t5n_237\" style=\"top: 29691px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S3811 S2AF6 S2 c25229qu3\" id=\"t5o_237\" style=\"top: 29691px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.386) </span><span class=\"S3812 S2AF6 S2 c2523r93m\" id=\"t5p_237\" style=\"top: 29691px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3813 S2AF4 S2 c2524ezuh\" id=\"t5q_237\" style=\"top: 29709px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3814 S2AF6 S2 c2525dx0m\" id=\"t5r_237\" style=\"top: 29709px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3815 S2AF6 S2 c25268xxz\" id=\"t5s_237\" style=\"top: 29709px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3816 S2AF6 S2 c2529tnwq\" id=\"t3_238\" style=\"top: 30018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento na </span><span class=\"S3817 S2AF4 S2 c2530czgw\" id=\"t4_238\" style=\"top: 30018px; left: 184px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade do goodwill </span><span class=\"S3818 S2AF6 S2 c25319el1\" id=\"t5_238\" style=\"top: 30018px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pode ser apresentado da seguinte forma: </span><span class=\"S3819 S2AF4 S2 c2532mwal\" id=\"t6_238\" style=\"top: 30048px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c25339hi1\" id=\"t7_238\" style=\"top: 30048px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S381B S2AF4 S2 c2534z3nv\" id=\"t8_238\" style=\"top: 30081px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S381C S2AF6 S2 c2535dha6\" id=\"t9_238\" style=\"top: 30081px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381D S2AF6 S2 c2536xiq5\" id=\"ta_238\" style=\"top: 30081px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S381E S2AF6 S2 c2537vrvf\" id=\"tb_238\" style=\"top: 30098px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas Neotalent (Value Portfolio) </span><span class=\"S381F S2AF6 S2 c2538qry8\" id=\"tc_238\" style=\"top: 30098px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3820 S2AF6 S2 c253992wv\" id=\"td_238\" style=\"top: 30098px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3821 S2AF4 S2 c2540qt28\" id=\"te_238\" style=\"top: 30117px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3822 S2AF6 S2 c2541iljy\" id=\"tf_238\" style=\"top: 30117px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3823 S2AF6 S2 c2542eb8w\" id=\"tg_238\" style=\"top: 30117px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3824 S2AF6 S2 c2543hpuf\" id=\"th_238\" style=\"top: 30148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No final de 2023, com a aliena\u00e7\u00e3o do Neg\u00f3cio Neotalent, procedeu-se ao abate do goodwill associado a esta UGC (ver nota 38). </span><span class=\"S3825 S2AF4 S2 c2544fpyt\" id=\"ti_238\" style=\"top: 30182px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Testes de imparidade ao goodwill </span><span class=\"S3826 S2AF6 S2 c2545mbbj\" id=\"tj_238\" style=\"top: 30209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O goodwill \u00e9 alocado \u00e0s Unidades Geradoras de Caixa (UGC), identificadas de acordo com a forma como a Novabase monitoriza as </span><span class=\"S3827 S2AF6 S2 c2546g6e3\" id=\"tk_238\" style=\"top: 30225px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es e toma as suas decis\u00f5es sobre a continua\u00e7\u00e3o ou aliena\u00e7\u00e3o dos seus ativos e opera\u00e7\u00f5es, conforme segue: </span><span class=\"S3828 S2AF4 S2 c25470gjo\" id=\"tl_238\" style=\"top: 30254px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3829 S2AF4 S2 c2548y5de\" id=\"tm_238\" style=\"top: 30254px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S382A S2AF6 S2 c2549nb6b\" id=\"tn_238\" style=\"top: 30285px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S382B S2AF6 S2 c2550vshx\" id=\"to_238\" style=\"top: 30285px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382C S2AF6 S2 c2551gtkz\" id=\"tp_238\" style=\"top: 30285px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S382D S2AF6 S2 c2552ejfo\" id=\"tq_238\" style=\"top: 30299px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent (Value Portfolio) </span><span class=\"S382E S2AF6 S2 c2553k6tn\" id=\"tr_238\" style=\"top: 30299px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S382F S2AF6 S2 c2554h6wx\" id=\"ts_238\" style=\"top: 30299px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386 </span><span class=\"S3830 S2AF6 S2 c2555reso\" id=\"tt_238\" style=\"top: 30317px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.115 </span><span class=\"S3831 S2AF6 S2 c2556zagi\" id=\"tu_238\" style=\"top: 30317px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.501 </span><span class=\"S3832 S2AF6 S2 c25570fbl\" id=\"tv_238\" style=\"top: 30349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os testes de imparidade ao goodwill foram efetuados com base no m\u00e9todo dos fluxos de caixa descontados, considerando um plano de </span><span class=\"S3833 S2AF6 S2 c255843wr\" id=\"tw_238\" style=\"top: 30364px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios de 5 anos estimado pela Gest\u00e3o, com os seguintes pressupostos: </span><span class=\"S3834 S2AF4 S2 c25594pmg\" id=\"tx_238\" style=\"top: 30393px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3835 S2AF4 S2 c25600yvx\" id=\"ty_238\" style=\"top: 30411px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3836 S2AF4 S2 c2561wz72\" id=\"tz_238\" style=\"top: 30411px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3837 S2AF6 S2 c2562phl6\" id=\"t10_238\" style=\"top: 30442px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S3838 S2AF6 S2 c25637lan\" id=\"t11_238\" style=\"top: 30442px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,6% </span><span class=\"S3839 S2AF6 S2 c2564hyzn\" id=\"t12_238\" style=\"top: 30442px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,8% </span><span class=\"S383A S2AF6 S2 c25655kt1\" id=\"t13_238\" style=\"top: 30456px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S383B S2AF6 S2 c25661k66\" id=\"t14_238\" style=\"top: 30456px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383C S2AF6 S2 c2567kd5i\" id=\"t15_238\" style=\"top: 30456px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S383D S2AF6 S2 c2568735g\" id=\"t16_238\" style=\"top: 30470px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S383E S2AF6 S2 c2569dv9i\" id=\"t17_238\" style=\"top: 30470px; left: 598px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,3% </span><span class=\"S383F S2AF6 S2 c25703c6h\" id=\"t18_238\" style=\"top: 30470px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,0% </span><span class=\"S3840 S2AF6 S2 c2571k4c7\" id=\"t19_238\" style=\"top: 30512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determinou cada um dos principais pressupostos acima conforme segue: </span><span class=\"S3841 S2AF6 S2 c2572cs2z\" id=\"t1a_238\" style=\"top: 30527px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de atualiza\u00e7\u00e3o (depois de imposto) - Com base no custo m\u00e9dio ponderado do capital (</span><span class=\"S3842 S2EAB S2 c2573x72m\" id=\"t1b_238\" style=\"top: 30527px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Averaged Cost of Capital</span><span class=\"S3843 S2AF6 S2 c2574rt6q\" id=\"t1c_238\" style=\"top: 30527px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, \u201cWACC\u201d) </span><span class=\"S3844 S2AF6 S2 c2575vhzd\" id=\"t1d_238\" style=\"top: 30543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e considerando uma taxa de imposto de 22,5%, reflete a melhor estimativa dos riscos espec\u00edficos relativos \u00e0 ind\u00fastria em que opera. </span><span class=\"S3845 S2AF6 S2 c2576cqsd\" id=\"t1e_238\" style=\"top: 30558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento na perpetuidade - \u00c9 a taxa de crescimento m\u00e9dia utilizada para extrapolar os fluxos de caixa para al\u00e9m do plano </span><span class=\"S3846 S2AF6 S2 c2577peb1\" id=\"t1f_238\" style=\"top: 30573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de neg\u00f3cios, sendo consistente com as previs\u00f5es inclu\u00eddas em relat\u00f3rios do sector. </span><span class=\"S3847 S2AF6 S2 c2578155k\" id=\"t1g_238\" style=\"top: 30588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios - Taxa m\u00e9dia de crescimento anual durante o per\u00edodo de previs\u00e3o de cinco </span><span class=\"S3848 S2AF6 S2 c257910by\" id=\"t1h_238\" style=\"top: 30604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos, com base no desempenho passado e nas expectativas da Gest\u00e3o em rela\u00e7\u00e3o ao desenvolvimento do mercado. </span><span class=\"S3849 S2AF6 S2 c2580y4mg\" id=\"t1i_238\" style=\"top: 30631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da aplica\u00e7\u00e3o do m\u00e9todo acima descrito, obt\u00e9m-se um valor recuper\u00e1vel (determinado pelo valor de uso) dos ativos superior </span><span class=\"S384A S2AF6 S2 c2581xugs\" id=\"t1j_238\" style=\"top: 30647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao valor dos ativos contabil\u00edsticos, concluindo-se assim n\u00e3o existir imparidade dos ativos do Grupo alocados \u00e0 Unidade Geradora de Caixa. </span><span class=\"S384B S2AF6 S2 c2582wfvq\" id=\"t1k_238\" style=\"top: 30662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC n\u00e3o tornaria o Equity Value da UGC Next-Gen, em nenhum dos casos, inferior ao </span><span class=\"S384C S2AF6 S2 c2583hgbp\" id=\"t1l_238\" style=\"top: 30677px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor contabil\u00edstico dos ativos. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14464": {
   "value": "<span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span><span class=\"S2FBE S2AF4 S2 c350uekj\" id=\"t1m_219\" style=\"top: 6203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) Propriedade industrial e outros direitos </span><span class=\"S2FBF S2AF6 S2 c3512wm6\" id=\"t1n_219\" style=\"top: 6219px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o. A rubrica de propriedade industrial e outros direitos tem uma vida \u00fatil </span><span class=\"S2FC0 S2AF6 S2 c352xblo\" id=\"t1o_219\" style=\"top: 6235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">definida e \u00e9 contabilizada ao custo deduzido de amortiza\u00e7\u00f5es acumuladas por um per\u00edodo entre 3 e 10 anos. As amortiza\u00e7\u00f5es s\u00e3o </span><span class=\"S2FC1 S2AF6 S2 c353wjxu\" id=\"t1p_219\" style=\"top: 6250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculadas usando o m\u00e9todo das quotas constantes para alocar o custo da propriedade industrial e outros direitos \u00e0s suas vidas \u00fateis </span><span class=\"S2FC2 S2AF6 S2 c354n9pz\" id=\"t1q_219\" style=\"top: 6265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimadas. </span><span class=\"S2FC3 S2AF4 S2 c355vi8f\" id=\"t1r_219\" style=\"top: 6293px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) Imobiliza\u00e7\u00f5es em curso </span><span class=\"S2FC4 S2AF6 S2 c356eta2\" id=\"t1s_219\" style=\"top: 6309px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trata-se, essencialmente, de ativos intang\u00edveis relativos a projetos de desenvolvimento interno de software. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14465": {
   "value": "<span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span><span class=\"S3805 S2AF6 S2 c2510n79g\" id=\"t5c_237\" style=\"top: 29553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor do disp\u00eandio de pesquisa e desenvolvimento reconhecido como um gasto associado aos principais projetos ascendeu a cerca de </span><span class=\"S3806 S2AF6 S2 c2511l9wx\" id=\"t5d_237\" style=\"top: 29568px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5M\u20ac (2022: 3,1M\u20ac), e respeita essencialmente a horas-homem com colaboradores alocados a projetos registadas em 'Gastos com o </span><span class=\"S3807 S2AF6 S2 c2512vatb\" id=\"t5e_237\" style=\"top: 29583px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pessoal'. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14466": {
   "value": "<span class=\"S2FB3 S2AF4 S2 c339u2rq\" id=\"t1b_219\" style=\"top: 5997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Intang\u00edveis desenvolvidos internamente </span><span class=\"S2FB4 S2AF6 S2 c340kk6d\" id=\"t1c_219\" style=\"top: 6013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As despesas de investiga\u00e7\u00e3o, efetuadas na procura de novos conhecimentos t\u00e9cnicos ou cient\u00edficos ou na busca de solu\u00e7\u00f5es alternativas, </span><span class=\"S2FB5 S2AF6 S2 c341rshn\" id=\"t1d_219\" style=\"top: 6029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o reconhecidas em resultados quando incorridas. As despesas de desenvolvimento interno de intang\u00edveis s\u00e3o reconhecidas como um </span><span class=\"S2FB6 S2AF6 S2 c342qc8b\" id=\"t1e_219\" style=\"top: 6044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativo intang\u00edvel, quando: i) for demonstr\u00e1vel a exequibilidade t\u00e9cnica do produto ou processo em desenvolvimento, ii) o Grupo tiver a </span><span class=\"S2FB7 S2AF6 S2 c343auun\" id=\"t1f_219\" style=\"top: 6059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inten\u00e7\u00e3o e a capacidade de completar o seu desenvolvimento, iii) a viabilidade comercial esteja assegurada e iv) o seu custo possa ser </span><span class=\"S2FB8 S2AF6 S2 c34414rl\" id=\"t1g_219\" style=\"top: 6075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mensurado com fiabilidade. </span><span class=\"S2FB9 S2AF6 S2 c345wvfx\" id=\"t1h_219\" style=\"top: 6102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos encontram-se registados ao custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o. O custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o inclui o custo de </span><span class=\"S2FBA S2AF6 S2 c3466k0r\" id=\"t1i_219\" style=\"top: 6118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o dos ativos, acrescidos dos gastos com m\u00e3o-de-obra direta ou servi\u00e7os subcontratados para o efeito, bem como a quota-parte </span><span class=\"S2FBB S2AF6 S2 c347cflz\" id=\"t1j_219\" style=\"top: 6133px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de custos fixos imput\u00e1veis \u00e0 produ\u00e7\u00e3o destes ativos. </span><span class=\"S2FBC S2AF6 S2 c348qnqd\" id=\"t1k_219\" style=\"top: 6160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes ativos s\u00e3o amortizados pelo m\u00e9todo das quotas constantes por per\u00edodos que variam entre 3 a 10 anos. Os intang\u00edveis em curso </span><span class=\"S2FBD S2AF6 S2 c349f7rb\" id=\"t1l_219\" style=\"top: 6176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desenvolvidos internamente s\u00e3o testados quanto \u00e0 sua imparidade a cada data de relato. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14485": {
   "value": "<span class=\"S2FC5 S2EAB S2 c357wy5o\" id=\"t1t_219\" style=\"top: 6343px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.7. </span><span class=\"S2FC6 S2EAB S2 c3581tw3\" id=\"t1u_219\" style=\"top: 6343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos financeiros </span><span class=\"S2FC7 S2AF6 S2 c359zsoz\" id=\"t1v_219\" style=\"top: 6370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o reconhecidos na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira consolidada na data de negocia\u00e7\u00e3o ou contrata\u00e7\u00e3o. </span><span class=\"S2FC8 S2AF6 S2 c362zrld\" id=\"t3_220\" style=\"top: 6618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No momento inicial, com exce\u00e7\u00e3o das contas a receber comerciais, os ativos financeiros s\u00e3o reconhecidos pelo justo valor acrescido de </span><span class=\"S2FC9 S2AF6 S2 c363bpc2\" id=\"t4_220\" style=\"top: 6634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de transa\u00e7\u00e3o diretamente atribu\u00edveis, exceto para os ativos ao justo valor atrav\u00e9s de resultados em que os custos de transa\u00e7\u00e3o </span><span class=\"S2FCA S2AF6 S2 c364f4lx\" id=\"t5_220\" style=\"top: 6649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o imediatamente reconhecidos em resultados. A mensura\u00e7\u00e3o subsequente depende da categoria em que o instrumento financeiro se </span><span class=\"S2FCB S2AF6 S2 c365s2s9\" id=\"t6_220\" style=\"top: 6664px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">insere, N\u00edvel 1, N\u00edvel 2 ou N\u00edvel 3, os quais se encontram descritos na nota 39. </span><span class=\"S2FCC S2AF6 S2 c366kacq\" id=\"t7_220\" style=\"top: 6692px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 determinado com base nos pre\u00e7os de um mercado ativo, ou em m\u00e9todos e t\u00e9cnicas de avalia\u00e7\u00e3o (quando n\u00e3o h\u00e1 um </span><span class=\"S2FCD S2AF6 S2 c367b86s\" id=\"t8_220\" style=\"top: 6707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado ativo). Um mercado \u00e9 considerado ativo, e portanto l\u00edquido, se transaciona de uma forma regular. </span><span class=\"S2FCE S2AF6 S2 c3687h2k\" id=\"t9_220\" style=\"top: 6735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber comerciais s\u00e3o reconhecidas, no momento inicial, pelo pre\u00e7o de transa\u00e7\u00e3o conforme definido pela IFRS 15. </span><span class=\"S2FCF S2AF6 S2 c36949r1\" id=\"ta_220\" style=\"top: 6762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o desreconhecidos quando i) expiram os direitos contratuais do Grupo ao recebimento dos seus fluxos de caixa, </span><span class=\"S2FD0 S2AF6 S2 c370iv81\" id=\"tb_220\" style=\"top: 6777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ii) o Grupo tenha transferido substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o, ou iii) o Grupo tenha transferido </span><span class=\"S2FD1 S2AF6 S2 c371oxwo\" id=\"tc_220\" style=\"top: 6793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o controlo sobre os ativos, n\u00e3o obstante retenha parte mas n\u00e3o substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o. </span><span class=\"S2FD2 S2AF6 S2 c372dngi\" id=\"td_220\" style=\"top: 6820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase classifica os seus ativos financeiros nas seguintes categorias: (i) ativos financeiros mensurados ao custo amortizado, (ii) ativos </span><span class=\"S2FD3 S2AF6 S2 c373s3pm\" id=\"te_220\" style=\"top: 6836px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros ao justo valor atrav\u00e9s de outro rendimento integral, e (iii) ativos financeiros ao justo valor atrav\u00e9s de resultados. A sua </span><span class=\"S2FD4 S2AF6 S2 c374n6gt\" id=\"tf_220\" style=\"top: 6851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classifica\u00e7\u00e3o depende do modelo de neg\u00f3cio da entidade para gerir os ativos financeiros (\"business model test\") e das caracter\u00edsticas </span><span class=\"S2FD5 S2AF6 S2 c375ae61\" id=\"tg_220\" style=\"top: 6866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratuais em termos de fluxos de caixa do ativo financeiro (\"SPPI test\"). </span><span class=\"S2FD6 S2AF6 S2 c3761s8c\" id=\"th_220\" style=\"top: 6894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determina a classifica\u00e7\u00e3o dos seus investimentos \u00e0 data de aquisi\u00e7\u00e3o e reavalia essa classifica\u00e7\u00e3o em cada data de relato. No </span><span class=\"S2FD7 S2AF6 S2 c377bgf9\" id=\"ti_220\" style=\"top: 6909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que respeita a altera\u00e7\u00f5es da mensura\u00e7\u00e3o pelo justo valor de per\u00edodo para per\u00edodo, o Grupo considera se os inputs dos modelos utilizados </span><span class=\"S2FD8 S2AF6 S2 c378r6p2\" id=\"tj_220\" style=\"top: 6924px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao instrumento financeiro </span><span class=\"S2FD9 S2AF6 S2 c379uzkd\" id=\"tk_220\" style=\"top: 6940px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para N\u00edvel 2. </span><span class=\"S2FDA S2AF6 S2 c380gise\" id=\"tl_220\" style=\"top: 6967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros do Grupo est\u00e3o, na sua maioria, classificados na categoria de 'Ativos financeiros mensurados ao custo amortizado' </span><span class=\"S2FDB S2AF6 S2 c381owup\" id=\"tm_220\" style=\"top: 6982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e incluem clientes e outras contas a receber, outros ativos, acr\u00e9scimos de proveitos e caixa e seus equivalentes. Estas rubricas s\u00e3o </span><span class=\"S2FDC S2AF6 S2 c382p92y\" id=\"tn_220\" style=\"top: 6998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira no ativo corrente, exceto para saldos com maturidades de mais de 12 meses da data de </span><span class=\"S2FDD S2AF6 S2 c383trf5\" id=\"to_220\" style=\"top: 7013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato que s\u00e3o classificados como ativos n\u00e3o correntes. </span><span class=\"S2FDE S2AF6 S2 c384btso\" id=\"tp_220\" style=\"top: 7041px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem ainda ativos financeiros classificados ao justo valor atrav\u00e9s de resultados, como s\u00e3o os instrumentos financeiros derivados </span><span class=\"S2FDF S2AF6 S2 c385lc1w\" id=\"tq_220\" style=\"top: 7056px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e algumas participa\u00e7\u00f5es em sociedades detidas essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, NB Capital Inova\u00e7\u00e3o e </span><span class=\"S2FE0 S2AF6 S2 c386s4k4\" id=\"tr_220\" style=\"top: 7071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o e NB Capital +Inova\u00e7\u00e3o. Nesta categoria, o justo valor \u00e9 calculado atrav\u00e9s do m\u00e9todo de fluxos de caixa descontados, </span><span class=\"S2FE1 S2AF6 S2 c387atnh\" id=\"ts_220\" style=\"top: 7086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exceto nos casos em que o justo valor \u00e9 observ\u00e1vel no mercado, sendo as varia\u00e7\u00f5es de justo valor entre exerc\u00edcios inclu\u00eddas em resultados </span><span class=\"S2FE2 S2AF6 S2 c388yq6u\" id=\"tt_220\" style=\"top: 7102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo em que ocorrem. </span><span class=\"S2FE3 S2AF6 S2 c389ghuo\" id=\"tu_220\" style=\"top: 7129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros s\u00e3o classificados de acordo com a subst\u00e2ncia contratual, independentemente da sua forma legal. S\u00e3o </span><span class=\"S2FE4 S2AF6 S2 c390vb31\" id=\"tv_220\" style=\"top: 7145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desreconhecidos apenas quando extintos, isto \u00e9, quando a obriga\u00e7\u00e3o \u00e9 liquidada, cancelada ou expirada. </span><span class=\"S2FE5 S2AF6 S2 c391zrdt\" id=\"tw_220\" style=\"top: 7172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a IFRS 9, os passivos financeiros s\u00e3o subsequentemente mensurados ao custo amortizado, com as seguintes exce\u00e7\u00f5es: </span><span class=\"S2FE6 S2AF6 S2 c392qjdk\" id=\"tx_220\" style=\"top: 7187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros ao justo valor atrav\u00e9s de resultados. Estes passivos, incluindo os derivados que sejam passivos, devem ser </span><span class=\"S2FE7 S2AF6 S2 c3931wms\" id=\"ty_220\" style=\"top: 7203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurados pelo justo valor; </span><span class=\"S2FE8 S2AF6 S2 c394rqtx\" id=\"tz_220\" style=\"top: 7218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros que surjam quando uma transfer\u00eancia de um ativo financeiro n\u00e3o satisfaz as condi\u00e7\u00f5es para o desreconhecimento </span><span class=\"S2FE9 S2AF6 S2 c395z20u\" id=\"t10_220\" style=\"top: 7233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou quando se aplica a abordagem do envolvimento continuado; </span><span class=\"S2FEA S2AF6 S2 c396as4l\" id=\"t11_220\" style=\"top: 7249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Contratos de garantia financeira; </span><span class=\"S2FEB S2AF6 S2 c3973l0g\" id=\"t12_220\" style=\"top: 7264px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Os compromissos de concess\u00e3o de um empr\u00e9stimo a uma taxa de juro inferior \u00e0 do mercado; </span><span class=\"S2FEC S2AF6 S2 c398si0h\" id=\"t13_220\" style=\"top: 7279px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 A retribui\u00e7\u00e3o contingente reconhecida numa concentra\u00e7\u00e3o de atividades empresariais \u00e0 qual se aplica a IFRS 3, e que deve ser </span><span class=\"S2FED S2AF6 S2 c399u6eb\" id=\"t14_220\" style=\"top: 7295px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurada pelo justo valor, com as altera\u00e7\u00f5es reconhecidas nos resultados. </span><span class=\"S2FEE S2AF6 S2 c400zxu8\" id=\"t15_220\" style=\"top: 7322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros do Grupo incluem empr\u00e9stimos obtidos, fornecedores e outras contas a pagar, instrumentos financeiros derivados </span><span class=\"S2FEF S2AF6 S2 c401m25l\" id=\"t16_220\" style=\"top: 7337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos e outros passivos. S\u00e3o classificados na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira como passivos n\u00e3o correntes se a maturidade </span><span class=\"S2FF0 S2AF6 S2 c402lqsb\" id=\"t17_220\" style=\"top: 7353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remanescente for superior a 12 meses e como passivo corrente se a sua maturidade for inferior a 12 meses. </span><span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S311D S2EAB S2 c715305m\" id=\"t15_225\" style=\"top: 13843px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.21. </span><span class=\"S311E S2EAB S2 c71668pc\" id=\"t16_225\" style=\"top: 13843px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S311F S2AF6 S2 c717vhv0\" id=\"t17_225\" style=\"top: 13871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza instrumentos financeiros derivados para cobertura dos riscos de taxa de c\u00e2mbio a que est\u00e1 exposta. Os instrumentos </span><span class=\"S3120 S2AF6 S2 c718o271\" id=\"t18_225\" style=\"top: 13886px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros utilizados s\u00e3o contratos \"</span><span class=\"S3121 S2EAB S2 c719rzbd\" id=\"t19_225\" style=\"top: 13886px; left: 297px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards</span><span class=\"S3122 S2AF6 S2 c720ldp8\" id=\"t1a_225\" style=\"top: 13886px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\". A Novabase n\u00e3o utiliza instrumentos financeiros para especula\u00e7\u00e3o. A negocia\u00e7\u00e3o dos </span><span class=\"S3123 S2AF6 S2 c721gugu\" id=\"t1b_225\" style=\"top: 13902px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros derivados \u00e9 realizada pelo departamento financeiro, obedecendo a normas definidas e aprovadas pelo Conselho </span><span class=\"S3124 S2AF6 S2 c7220u0r\" id=\"t1c_225\" style=\"top: 13917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Administra\u00e7\u00e3o do Grupo. Os instrumentos financeiros derivados s\u00e3o mensurados inicial e subsequentemente pelo respetivo justo valor. </span><span class=\"S3125 S2AF6 S2 c723chog\" id=\"t1d_225\" style=\"top: 13932px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O m\u00e9todo de reconhecimento depende da natureza e objetivo da sua contrata\u00e7\u00e3o. </span><span class=\"S3126 S2AF4 S2 c7242jmg\" id=\"t1e_225\" style=\"top: 13960px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Instrumentos de negocia\u00e7\u00e3o </span><span class=\"S3127 S2AF6 S2 c725qlf8\" id=\"t1f_225\" style=\"top: 13976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros derivados do Grupo Novabase, embora contratados com o objetivo de efetuar cobertura econ\u00f3mica de acordo </span><span class=\"S3128 S2AF6 S2 c726unov\" id=\"t1g_225\" style=\"top: 13991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as pol\u00edticas de gest\u00e3o de risco do Grupo, n\u00e3o cumprem todas as disposi\u00e7\u00f5es da IAS 39 no que respeita \u00e0 possibilidade de qualifica\u00e7\u00e3o </span><span class=\"S3129 S2AF6 S2 c727tjsu\" id=\"t1h_225\" style=\"top: 14007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como contabilidade de cobertura, pelo que as respetivas varia\u00e7\u00f5es no justo valor s\u00e3o registadas na demonstra\u00e7\u00e3o dos resultados, em </span><span class=\"S312A S2AF6 S2 c728yifj\" id=\"t1i_225\" style=\"top: 14022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros do per\u00edodo em que ocorrem. </span><span class=\"S3165 S2EAB S2 c7892zrs\" id=\"t1h_226\" style=\"top: 15349px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3166 S2EAB S2 c790lwyy\" id=\"t1i_226\" style=\"top: 15349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de c\u00e2mbio </span><span class=\"S3167 S2AF6 S2 c791axgh\" id=\"t1j_226\" style=\"top: 15377px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de flutua\u00e7\u00e3o cambial, sobretudo do D\u00f3lar norte-americano (USD), dado que algumas subsidi\u00e1rias </span><span class=\"S3168 S2AF6 S2 c792is84\" id=\"t1k_226\" style=\"top: 15392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetuam transa\u00e7\u00f5es nesta moeda, mas tamb\u00e9m da Libra (GBP) e do Kwanza (AOA). </span><span class=\"S3169 S2AF6 S2 c7934mw7\" id=\"t1l_226\" style=\"top: 15420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O departamento financeiro \u00e9 respons\u00e1vel pelo acompanhamento da evolu\u00e7\u00e3o cambial das moedas referidas acima, procurando mitigar o </span><span class=\"S316A S2AF6 S2 c794zlcl\" id=\"t1m_226\" style=\"top: 15435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impacto da flutua\u00e7\u00e3o cambial nos resultados consolidados. Sempre que as expectativas de evolu\u00e7\u00e3o de taxas de c\u00e2mbio o justifiquem, o </span><span class=\"S316B S2AF6 S2 c79542u4\" id=\"t1n_226\" style=\"top: 15450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo procura contratar opera\u00e7\u00f5es de prote\u00e7\u00e3o contra movimentos adversos, atrav\u00e9s de instrumentos financeiros derivados (ver nota </span><span class=\"S316C S2AF6 S2 c7969ssx\" id=\"t1o_226\" style=\"top: 15466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15). Estes instrumentos financeiros n\u00e3o cumprem com os requisitos da contabilidade de cobertura, pelo que s\u00e3o contabilizados como </span><span class=\"S316D S2AF6 S2 c7970mao\" id=\"t1p_226\" style=\"top: 15481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos de negocia\u00e7\u00e3o, com as varia\u00e7\u00f5es no justo valor registadas em resultados. </span><span class=\"S316E S2AF6 S2 c800nk5w\" id=\"t3_227\" style=\"top: 15718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o mercado cambial foi marcado por uma certa acalmia no que diz respeito \u00e0s principais divisas internacionais. Houve, no </span><span class=\"S316F S2AF6 S2 c801wta3\" id=\"t4_227\" style=\"top: 15734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">entanto, maior volatilidade na rela\u00e7\u00e3o do Euro com o D\u00f3lar. At\u00e9 meados de julho de 2023, a moeda \u00fanica europeia valorizou face \u00e0 </span><span class=\"S3170 S2AF6 S2 c802vxa3\" id=\"t5_227\" style=\"top: 15749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">americana, sobretudo depois de a pol\u00edtica monet\u00e1ria do Banco Central Europeu ter come\u00e7ado a acompanhar o combate \u00e0 infla\u00e7\u00e3o iniciado </span><span class=\"S3171 S2AF6 S2 c803p6xz\" id=\"t6_227\" style=\"top: 15764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Reserva Federal americana (FED). Contudo, no segundo semestre, o D\u00f3lar recuperou, impulsionado pelo desempenho econ\u00f3mico </span><span class=\"S3172 S2AF6 S2 c804yr7f\" id=\"t7_227\" style=\"top: 15780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acima do esperado nos Estados Unidos. Ao que tudo indica, a subida agressiva das taxas de juros nos dois \u00faltimos anos parece ter chegado </span><span class=\"S3173 S2AF6 S2 c805c59m\" id=\"t8_227\" style=\"top: 15795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao fim, esperando-se cortes nas taxas de juros em 2024, por\u00e9m condicionados pela evolu\u00e7\u00e3o da infla\u00e7\u00e3o, num ano em que a recess\u00e3o \u00e9 </span><span class=\"S3174 S2AF6 S2 c806j9xz\" id=\"t9_227\" style=\"top: 15810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um cen\u00e1rio muito poss\u00edvel nas principais economias ocidentais, o que poder\u00e1 levar a uma maior volatilidade no mercado de divisas. </span><span class=\"S3175 S2AF6 S2 c807gjc6\" id=\"ta_227\" style=\"top: 15838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar das referidas incertezas, a Novabase n\u00e3o espera ver o seu risco cambial significativamente agravado. Por um lado, o Grupo tem </span><span class=\"S3176 S2AF6 S2 c8088fvi\" id=\"tb_227\" style=\"top: 15853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como pol\u00edtica manter um n\u00edvel elevado de cobertura do risco de exposi\u00e7\u00e3o ao D\u00f3lar norte-americano, e por outro lado, a sua exposi\u00e7\u00e3o </span><span class=\"S3177 S2AF6 S2 c8099x7c\" id=\"tc_227\" style=\"top: 15868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 Libra e a moedas de pa\u00edses emergentes \u00e9 atualmente bastante reduzida, conforme decorre da leitura da pr\u00f3xima tabela. </span><span class=\"S3178 S2AF6 S2 c810tby0\" id=\"td_227\" style=\"top: 15896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia \u00e0s taxas divulgadas na nota 2.4. (2) Transa\u00e7\u00f5es e saldos, desde a data de relato e at\u00e9 31 de mar\u00e7o n\u00e3o foram observadas </span><span class=\"S3179 S2AF6 S2 c811fdbs\" id=\"te_227\" style=\"top: 15911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">varia\u00e7\u00f5es relevantes. A taxa de c\u00e2mbio EUR/USD apresentou uma varia\u00e7\u00e3o negativa de 2,16%, numa tend\u00eancia de valoriza\u00e7\u00e3o do USD </span><span class=\"S317A S2AF6 S2 c812qw76\" id=\"tf_227\" style=\"top: 15926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fruto do desempenho acima do esperado da economia americana, e a Libra Esterlina apreciou face ao Euro 1,63%. </span><span class=\"S317B S2AF6 S2 c813syup\" id=\"tg_227\" style=\"top: 15954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio a 31 de dezembro com base nos montantes da Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira </span><span class=\"S317C S2AF6 S2 c8145c5n\" id=\"th_227\" style=\"top: 15969px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consolidada dos ativos e passivos financeiros das opera\u00e7\u00f5es em continua\u00e7\u00e3o do Grupo \u00e9 como segue: </span><span class=\"S317D S2AF4 S2 c8159ra7\" id=\"ti_227\" style=\"top: 15998px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S317E S2AF4 S2 c816no23\" id=\"tj_227\" style=\"top: 15998px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S317F S2AF4 S2 c8171snq\" id=\"tk_227\" style=\"top: 15998px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S3180 S2AF4 S2 c818t730\" id=\"tl_227\" style=\"top: 15998px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S3181 S2AF4 S2 c8198x88\" id=\"tm_227\" style=\"top: 15998px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S3182 S2AF4 S2 c820rk0z\" id=\"tn_227\" style=\"top: 15998px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S3183 S2AF4 S2 c821fn8u\" id=\"to_227\" style=\"top: 15998px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3184 S2AF4 S2 c822raet\" id=\"tp_227\" style=\"top: 16023px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3185 S2AF6 S2 c823tkpv\" id=\"tq_227\" style=\"top: 16038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S3186 S2AF6 S2 c8242elp\" id=\"tr_227\" style=\"top: 16038px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.951 </span><span class=\"S3187 S2AF6 S2 c825hkwy\" id=\"ts_227\" style=\"top: 16038px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10 </span><span class=\"S3188 S2AF6 S2 c8266lng\" id=\"tt_227\" style=\"top: 16038px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3189 S2AF6 S2 c82766r4\" id=\"tu_227\" style=\"top: 16038px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318A S2AF6 S2 c828zaw2\" id=\"tv_227\" style=\"top: 16038px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318B S2AF6 S2 c82923p0\" id=\"tw_227\" style=\"top: 16038px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S318C S2AF6 S2 c8304nsm\" id=\"tx_227\" style=\"top: 16052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S318D S2AF6 S2 c831jgpt\" id=\"ty_227\" style=\"top: 16052px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S318E S2AF6 S2 c832m3x1\" id=\"tz_227\" style=\"top: 16052px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318F S2AF6 S2 c833afk0\" id=\"t10_227\" style=\"top: 16052px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3190 S2AF6 S2 c834kft0\" id=\"t11_227\" style=\"top: 16052px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3191 S2AF6 S2 c835cx4r\" id=\"t12_227\" style=\"top: 16052px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3192 S2AF6 S2 c836mcpx\" id=\"t13_227\" style=\"top: 16052px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S3193 S2AF6 S2 c837lvk8\" id=\"t14_227\" style=\"top: 16066px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S3194 S2AF6 S2 c838b0zr\" id=\"t15_227\" style=\"top: 16066px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.056 </span><span class=\"S3195 S2AF6 S2 c839z54c\" id=\"t16_227\" style=\"top: 16066px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.853 </span><span class=\"S3196 S2AF6 S2 c840lfda\" id=\"t17_227\" style=\"top: 16066px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">392 </span><span class=\"S3197 S2AF6 S2 c841y2v3\" id=\"t18_227\" style=\"top: 16066px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3198 S2AF6 S2 c842173o\" id=\"t19_227\" style=\"top: 16066px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S3199 S2AF6 S2 c843r254\" id=\"t1a_227\" style=\"top: 16066px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.332 </span><span class=\"S319A S2AF6 S2 c844v0yp\" id=\"t1b_227\" style=\"top: 16080px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S319B S2AF6 S2 c8458md3\" id=\"t1c_227\" style=\"top: 16080px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.091 </span><span class=\"S319C S2AF6 S2 c846bu54\" id=\"t1d_227\" style=\"top: 16080px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319D S2AF6 S2 c847rnk8\" id=\"t1e_227\" style=\"top: 16080px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S319E S2AF6 S2 c8487gj5\" id=\"t1f_227\" style=\"top: 16080px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319F S2AF6 S2 c849ktxq\" id=\"t1g_227\" style=\"top: 16080px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A0 S2AF6 S2 c850nqrt\" id=\"t1h_227\" style=\"top: 16080px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S31A1 S2AF6 S2 c851zwti\" id=\"t1i_227\" style=\"top: 16094px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31A2 S2AF6 S2 c852kh9z\" id=\"t1j_227\" style=\"top: 16094px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A3 S2AF6 S2 c853d0sr\" id=\"t1k_227\" style=\"top: 16094px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A4 S2AF6 S2 c854sfm7\" id=\"t1l_227\" style=\"top: 16094px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A5 S2AF6 S2 c855y4s9\" id=\"t1m_227\" style=\"top: 16094px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A6 S2AF6 S2 c856d9s2\" id=\"t1n_227\" style=\"top: 16094px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A7 S2AF6 S2 c857ue46\" id=\"t1o_227\" style=\"top: 16094px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A8 S2AF6 S2 c858pd9b\" id=\"t1p_227\" style=\"top: 16108px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S31A9 S2AF6 S2 c8593cys\" id=\"t1q_227\" style=\"top: 16108px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.217 </span><span class=\"S31AA S2AF6 S2 c860rnw8\" id=\"t1r_227\" style=\"top: 16108px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.049 </span><span class=\"S31AB S2AF6 S2 c8611j69\" id=\"t1s_227\" style=\"top: 16108px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.112 </span><span class=\"S31AC S2AF6 S2 c86224wh\" id=\"t1t_227\" style=\"top: 16108px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31AD S2AF6 S2 c863bm5j\" id=\"t1u_227\" style=\"top: 16108px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S31AE S2AF6 S2 c864g9f6\" id=\"t1v_227\" style=\"top: 16108px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S31AF S2AF6 S2 c8653mp7\" id=\"t1w_227\" style=\"top: 16126px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">104.759 </span><span class=\"S31B0 S2AF6 S2 c866rjou\" id=\"t1x_227\" style=\"top: 16126px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.912 </span><span class=\"S31B1 S2AF6 S2 c867e7mr\" id=\"t1y_227\" style=\"top: 16126px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.508 </span><span class=\"S31B2 S2AF6 S2 c868yfvk\" id=\"t1z_227\" style=\"top: 16126px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31B3 S2AF6 S2 c869j7lh\" id=\"t20_227\" style=\"top: 16126px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31B4 S2AF6 S2 c87037rd\" id=\"t21_227\" style=\"top: 16126px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113.449 </span><span class=\"S31B5 S2AF4 S2 c871mflv\" id=\"t22_227\" style=\"top: 16143px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S31B6 S2AF6 S2 c872nb7h\" id=\"t23_227\" style=\"top: 16157px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S31B7 S2AF6 S2 c873p5cb\" id=\"t24_227\" style=\"top: 16157px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.196 </span><span class=\"S31B8 S2AF6 S2 c874v0xy\" id=\"t25_227\" style=\"top: 16157px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31B9 S2AF6 S2 c875reft\" id=\"t26_227\" style=\"top: 16157px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BA S2AF6 S2 c876uq29\" id=\"t27_227\" style=\"top: 16157px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BB S2AF6 S2 c877lkou\" id=\"t28_227\" style=\"top: 16157px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55 </span><span class=\"S31BC S2AF6 S2 c87814mw\" id=\"t29_227\" style=\"top: 16157px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S31BD S2AF6 S2 c879b5t7\" id=\"t2a_227\" style=\"top: 16171px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S31BE S2AF6 S2 c8807626\" id=\"t2b_227\" style=\"top: 16171px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">42.263 </span><span class=\"S31BF S2AF6 S2 c881mxax\" id=\"t2c_227\" style=\"top: 16171px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31C0 S2AF6 S2 c882ps0c\" id=\"t2d_227\" style=\"top: 16171px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31C1 S2AF6 S2 c883w3gk\" id=\"t2e_227\" style=\"top: 16171px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31C2 S2AF6 S2 c88413we\" id=\"t2f_227\" style=\"top: 16171px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39 </span><span class=\"S31C3 S2AF6 S2 c885v2jq\" id=\"t2g_227\" style=\"top: 16171px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S31C4 S2AF6 S2 c886cgvu\" id=\"t2h_227\" style=\"top: 16186px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31C5 S2AF6 S2 c887p65a\" id=\"t2i_227\" style=\"top: 16186px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31C6 S2AF6 S2 c88894m7\" id=\"t2j_227\" style=\"top: 16186px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C7 S2AF6 S2 c8892q9n\" id=\"t2k_227\" style=\"top: 16186px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C8 S2AF6 S2 c890s3kk\" id=\"t2l_227\" style=\"top: 16186px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C9 S2AF6 S2 c891ue1j\" id=\"t2m_227\" style=\"top: 16186px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31CA S2AF6 S2 c8929wn4\" id=\"t2n_227\" style=\"top: 16186px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31CB S2AF6 S2 c893q3wt\" id=\"t2o_227\" style=\"top: 16204px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.719 </span><span class=\"S31CC S2AF6 S2 c894nhuo\" id=\"t2p_227\" style=\"top: 16204px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31CD S2AF6 S2 c895guai\" id=\"t2q_227\" style=\"top: 16204px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31CE S2AF6 S2 c8962d2d\" id=\"t2r_227\" style=\"top: 16204px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31CF S2AF6 S2 c897f4jh\" id=\"t2s_227\" style=\"top: 16204px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">94 </span><span class=\"S31D0 S2AF6 S2 c8989wu3\" id=\"t2t_227\" style=\"top: 16204px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56.664 </span><span class=\"S31D1 S2AF4 S2 c899y681\" id=\"t2u_227\" style=\"top: 16239px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S31D2 S2AF4 S2 c900t164\" id=\"t2v_227\" style=\"top: 16239px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S31D3 S2AF4 S2 c901mnxd\" id=\"t2w_227\" style=\"top: 16239px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S31D4 S2AF4 S2 c9023eu0\" id=\"t2x_227\" style=\"top: 16239px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S31D5 S323D S2 c903fw33\" id=\"t2y_227\" style=\"top: 16239px; left: 602px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S31D6 S2AF4 S2 c9045xk2\" id=\"t2z_227\" style=\"top: 16239px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S31D7 S2AF4 S2 c905428t\" id=\"t30_227\" style=\"top: 16239px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S31D8 S2AF4 S2 c90650t6\" id=\"t31_227\" style=\"top: 16239px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S31D9 S2AF4 S2 c907o1nt\" id=\"t32_227\" style=\"top: 16264px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S31DA S2AF6 S2 c9082whi\" id=\"t33_227\" style=\"top: 16278px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S31DB S2AF6 S2 c909qmsc\" id=\"t34_227\" style=\"top: 16278px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.</span><span class=\"S31DC S2AF6 S2 c9105nvp\" id=\"t35_227\" style=\"top: 16278px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">879 </span><span class=\"S31DD S2AF6 S2 c9119sy7\" id=\"t36_227\" style=\"top: 16278px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DE S2AF6 S2 c912d318\" id=\"t37_227\" style=\"top: 16278px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DF S2AF6 S2 c913fmx2\" id=\"t38_227\" style=\"top: 16278px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E0 S2AF6 S2 c914tfqb\" id=\"t39_227\" style=\"top: 16278px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E1 S2AF6 S2 c9151gt9\" id=\"t3a_227\" style=\"top: 16278px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S31E2 S2AF6 S2 c916y58n\" id=\"t3b_227\" style=\"top: 16293px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S31E3 S2AF6 S2 c9174nfi\" id=\"t3c_227\" style=\"top: 16293px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.</span><span class=\"S31E4 S2AF6 S2 c9183xxo\" id=\"t3d_227\" style=\"top: 16293px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">466 </span><span class=\"S31E5 S2AF6 S2 c919aw8b\" id=\"t3e_227\" style=\"top: 16293px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E6 S2AF6 S2 c92069qj\" id=\"t3f_227\" style=\"top: 16293px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E7 S2AF6 S2 c921h7ew\" id=\"t3g_227\" style=\"top: 16293px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E8 S2AF6 S2 c922rdb1\" id=\"t3h_227\" style=\"top: 16293px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E9 S2AF6 S2 c9235zcc\" id=\"t3i_227\" style=\"top: 16293px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S31EA S2AF6 S2 c924sol7\" id=\"t3j_227\" style=\"top: 16307px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S31EB S2AF6 S2 c9253rjp\" id=\"t3k_227\" style=\"top: 16307px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.</span><span class=\"S31EC S2AF6 S2 c92620md\" id=\"t3l_227\" style=\"top: 16307px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">721 </span><span class=\"S31ED S2AF6 S2 c927oq5p\" id=\"t3m_227\" style=\"top: 16307px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.363 </span><span class=\"S31EE S2AF6 S2 c928txtj\" id=\"t3n_227\" style=\"top: 16307px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31EF S2AF6 S2 c929h4rz\" id=\"t3o_227\" style=\"top: 16307px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S31F0 S2AF6 S2 c930xmsr\" id=\"t3p_227\" style=\"top: 16307px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S31F1 S2AF6 S2 c931gxeh\" id=\"t3q_227\" style=\"top: 16307px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.477 </span><span class=\"S31F2 S2AF6 S2 c932zhr2\" id=\"t3r_227\" style=\"top: 16321px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S31F3 S2AF6 S2 c933dh6s\" id=\"t3s_227\" style=\"top: 16321px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.</span><span class=\"S31F4 S2AF6 S2 c934xc33\" id=\"t3t_227\" style=\"top: 16321px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">514 </span><span class=\"S31F5 S2AF6 S2 c935uey9\" id=\"t3u_227\" style=\"top: 16321px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F6 S2AF6 S2 c936yzp7\" id=\"t3v_227\" style=\"top: 16321px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F7 S2AF6 S2 c9370x2c\" id=\"t3w_227\" style=\"top: 16321px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F8 S2AF6 S2 c938a732\" id=\"t3x_227\" style=\"top: 16321px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F9 S2AF6 S2 c939b6ud\" id=\"t3y_227\" style=\"top: 16321px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S31FA S2AF6 S2 c940io69\" id=\"t3z_227\" style=\"top: 16335px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31FB S2AF6 S2 c9415adu\" id=\"t40_227\" style=\"top: 16335px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S31FC S2AF6 S2 c942t1z5\" id=\"t41_227\" style=\"top: 16335px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FD S2AF6 S2 c9436nuo\" id=\"t42_227\" style=\"top: 16335px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FE S2AF6 S2 c944xytg\" id=\"t43_227\" style=\"top: 16335px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FF S2AF6 S2 c9455dvx\" id=\"t44_227\" style=\"top: 16335px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3200 S2AF6 S2 c946jzq9\" id=\"t45_227\" style=\"top: 16335px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3201 S2AF6 S2 c9472v43\" id=\"t46_227\" style=\"top: 16349px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S3202 S2AF6 S2 c9484tec\" id=\"t47_227\" style=\"top: 16349px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">78.</span><span class=\"S3203 S2AF6 S2 c949ig96\" id=\"t48_227\" style=\"top: 16349px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132 </span><span class=\"S3204 S2AF6 S2 c950nb38\" id=\"t49_227\" style=\"top: 16349px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.837 </span><span class=\"S3205 S2AF6 S2 c951ob9h\" id=\"t4a_227\" style=\"top: 16349px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3206 S2AF6 S2 c952egrq\" id=\"t4b_227\" style=\"top: 16349px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S3207 S2AF6 S2 c953w92k\" id=\"t4c_227\" style=\"top: 16349px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">320 </span><span class=\"S3208 S2AF6 S2 c954jx5u\" id=\"t4d_227\" style=\"top: 16349px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3209 S2AF6 S2 c95587er\" id=\"t4e_227\" style=\"top: 16367px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">130.</span><span class=\"S320A S2AF6 S2 c956p70c\" id=\"t4f_227\" style=\"top: 16367px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">958 </span><span class=\"S320B S2AF6 S2 c9572v8u\" id=\"t4g_227\" style=\"top: 16367px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.</span><span class=\"S320C S2AF6 S2 c9583yfr\" id=\"t4h_227\" style=\"top: 16367px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">200 </span><span class=\"S320D S2AF6 S2 c959rowm\" id=\"t4i_227\" style=\"top: 16367px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S320E S2AF6 S2 c960rurj\" id=\"t4j_227\" style=\"top: 16367px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">402 </span><span class=\"S320F S2AF6 S2 c961q8zf\" id=\"t4k_227\" style=\"top: 16367px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">336 </span><span class=\"S3210 S2AF6 S2 c9621e3m\" id=\"t4l_227\" style=\"top: 16367px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">137.896 </span><span class=\"S3211 S2AF4 S2 c9630x4e\" id=\"t4m_227\" style=\"top: 16384px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3212 S2AF6 S2 c9640gbg\" id=\"t4n_227\" style=\"top: 16398px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3213 S2AF6 S2 c965z2cl\" id=\"t4o_227\" style=\"top: 16398px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.706 </span><span class=\"S3214 S2AF6 S2 c9668aug\" id=\"t4p_227\" style=\"top: 16398px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3215 S2AF6 S2 c9672oi5\" id=\"t4q_227\" style=\"top: 16398px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3216 S2AF6 S2 c968qjl9\" id=\"t4r_227\" style=\"top: 16398px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3217 S2AF6 S2 c9694sxx\" id=\"t4s_227\" style=\"top: 16398px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113 </span><span class=\"S3218 S2AF6 S2 c97019e7\" id=\"t4t_227\" style=\"top: 16398px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3219 S2AF6 S2 c971m675\" id=\"t4u_227\" style=\"top: 16412px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S321A S2AF6 S2 c9727k2b\" id=\"t4v_227\" style=\"top: 16412px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.293 </span><span class=\"S321B S2AF6 S2 c97374yo\" id=\"t4w_227\" style=\"top: 16412px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S321C S2AF6 S2 c974v4cv\" id=\"t4x_227\" style=\"top: 16412px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S321D S2AF6 S2 c9756oaq\" id=\"t4y_227\" style=\"top: 16412px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S321E S2AF6 S2 c976i51q\" id=\"t4z_227\" style=\"top: 16412px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S321F S2AF6 S2 c9777nwv\" id=\"t50_227\" style=\"top: 16412px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3220 S2AF6 S2 c9788q8r\" id=\"t51_227\" style=\"top: 16426px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3221 S2AF6 S2 c979fct1\" id=\"t52_227\" style=\"top: 16426px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3222 S2AF6 S2 c980fq6e\" id=\"t53_227\" style=\"top: 16426px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3223 S2AF6 S2 c981rgia\" id=\"t54_227\" style=\"top: 16426px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3224 S2AF6 S2 c982stkz\" id=\"t55_227\" style=\"top: 16426px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3225 S2AF6 S2 c9835erl\" id=\"t56_227\" style=\"top: 16426px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3226 S2AF6 S2 c9841ljj\" id=\"t57_227\" style=\"top: 16426px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3227 S2AF6 S2 c985jszs\" id=\"t58_227\" style=\"top: 16444px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">59.111 </span><span class=\"S3228 S2AF6 S2 c986ya5w\" id=\"t59_227\" style=\"top: 16444px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S3229 S2AF6 S2 c987khbf\" id=\"t5a_227\" style=\"top: 16444px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S322A S2AF6 S2 c9884oqa\" id=\"t5b_227\" style=\"top: 16444px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21</span><span class=\"S322B S2AF6 S2 c989uyz9\" id=\"t5c_227\" style=\"top: 16444px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S322C S2AF6 S2 c990aoho\" id=\"t5d_227\" style=\"top: 16444px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">150 </span><span class=\"S322D S2AF6 S2 c991vt8y\" id=\"t5e_227\" style=\"top: 16444px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60.344 </span><span class=\"S322E S2C11 S2 c992o5qx\" id=\"t5f_227\" style=\"top: 16476px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S322F S2AF6 S2 c993tu6q\" id=\"t5g_227\" style=\"top: 16476px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Exposi\u00e7\u00e3o ao Kwanza atrav\u00e9s da subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., considerada em opera\u00e7\u00f5es </span><span class=\"S3230 S2AF6 S2 c9945wr8\" id=\"t5h_227\" style=\"top: 16491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas em 2023 (ver nota 38). </span><span class=\"S3231 S2AF6 S2 c995zng0\" id=\"t5i_227\" style=\"top: 16525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de 10% de refor\u00e7o </span><span class=\"S3232 S2AF6 S2 c996bn1w\" id=\"t5j_227\" style=\"top: 16540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou enfraquecimento do Euro versus outras moedas, das taxas aplicadas a 31 de dezembro de 2023 para cada classe de instrumento </span><span class=\"S3233 S2AF6 S2 c997lq4w\" id=\"t5k_227\" style=\"top: 16556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as taxas de mercado </span><span class=\"S3234 S2AF6 S2 c998nnw7\" id=\"t5l_227\" style=\"top: 16571px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">raramente se alteram isoladamente. </span><span class=\"S3235 S2AF6 S2 c999vlua\" id=\"t5m_227\" style=\"top: 16599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob este pressuposto, com um fortalecimento ou enfraquecimento de 10% do Euro versus todas as taxas de c\u00e2mbio, os lucros antes de </span><span class=\"S3236 S2AF6 S2 c1000rrn8\" id=\"t5n_227\" style=\"top: 16614px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos (e por iner\u00eancia dos capitais) teriam aumentado ou diminu\u00eddo, respetivamente, 571m\u20ac em 2023 e 775m\u20ac em 2022. N\u00e3o existem </span><span class=\"S3237 S2AF6 S2 c1001trbx\" id=\"t5o_227\" style=\"top: 16629px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos diretos em capitais pr\u00f3prios uma vez que o Grupo n\u00e3o det\u00e9m instrumentos financeiros com varia\u00e7\u00f5es do justo valor registadas </span><span class=\"S3238 S2AF6 S2 c1002cajw\" id=\"t5p_227\" style=\"top: 16644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em capital pr\u00f3prio nem se encontra a aplicar a contabilidade de cobertura. </span><span class=\"S3239 S2EAB S2 c1003vej1\" id=\"t5q_227\" style=\"top: 16678px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S323A S2EAB S2 c1004y61s\" id=\"t5r_227\" style=\"top: 16678px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de juro (fluxos de caixa e justo valor) </span><span class=\"S323B S2AF6 S2 c100509k4\" id=\"t5s_227\" style=\"top: 16706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O risco de taxa de juro traduz a possibilidade de existirem flutua\u00e7\u00f5es no montante dos encargos financeiros futuros em empr\u00e9stimos </span><span class=\"S323C S2AF6 S2 c1006na4u\" id=\"t5t_227\" style=\"top: 16721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contra\u00eddos devido \u00e0 evolu\u00e7\u00e3o do n\u00edvel de taxas de juro de mercado. </span><span class=\"S323E S2AF6 S2 c10099ww4\" id=\"t3_228\" style=\"top: 17018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O custo da d\u00edvida financeira contra\u00edda pelo Grupo est\u00e1 indexado a taxas de refer\u00eancia de curto prazo, revistas com uma periodicidade </span><span class=\"S323F S2AF6 S2 c1010tf76\" id=\"t4_228\" style=\"top: 17034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">igual ou inferior a um ano e adicionadas de pr\u00e9mios de risco oportunamente negociados. Assim, varia\u00e7\u00f5es nas taxas de juro podem afetar </span><span class=\"S3240 S2AF6 S2 c1011d84e\" id=\"t5_228\" style=\"top: 17049px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados do Grupo. </span><span class=\"S3241 S2AF6 S2 c1012d4e7\" id=\"t6_228\" style=\"top: 17076px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de taxa de juro da Novabase adv\u00e9m de deter ativos e passivos financeiros contratados a taxa fixa e/ou taxa vari\u00e1vel. </span><span class=\"S3242 S2AF6 S2 c101391hz\" id=\"t7_228\" style=\"top: 17092px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso das taxas fixas, o Grupo enfrenta um risco de varia\u00e7\u00e3o do justo valor desses ativos ou passivos, na medida em que qualquer </span><span class=\"S3243 S2AF6 S2 c1014iax2\" id=\"t8_228\" style=\"top: 17107px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o das taxas de mercado envolve um custo de oportunidade. No caso das taxas vari\u00e1veis, tal altera\u00e7\u00e3o tem impacto direto no </span><span class=\"S3244 S2AF6 S2 c10154jjg\" id=\"t9_228\" style=\"top: 17122px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos juros, provocando, consequentemente, varia\u00e7\u00f5es de caixa. </span><span class=\"S3245 S2AF6 S2 c10167e6e\" id=\"ta_228\" style=\"top: 17150px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de taxa de juro \u00e9 analisada de forma cont\u00ednua pelo departamento financeiro. A gest\u00e3o do risco de taxa de juro visa </span><span class=\"S3246 S2AF6 S2 c1017oicn\" id=\"tb_228\" style=\"top: 17165px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reduzir a volatilidade dos encargos com juros. </span><span class=\"S3247 S2AF6 S2 c1018b3ix\" id=\"tc_228\" style=\"top: 17193px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, as taxas de juro diretoras na Zona Euro continuaram a aumentar at\u00e9 setembro. Ap\u00f3s dez aumentos ao longo de 15 meses, num </span><span class=\"S3248 S2AF6 S2 c1019xx0x\" id=\"td_228\" style=\"top: 17208px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ciclo de subidas de 450 pontos base que teve in\u00edcio em julho de 2022, a taxa de juro aplic\u00e1vel \u00e0s opera\u00e7\u00f5es de refinanciamento foi fixada </span><span class=\"S3249 S2AF6 S2 c1020ew5f\" id=\"te_228\" style=\"top: 17223px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em 4,5%, e de acordo com o Banco Central Europeu (BCE), atingiu um n\u00edvel que, mantido durante um per\u00edodo suficientemente longo, </span><span class=\"S324A S2AF6 S2 c1021tsfa\" id=\"tf_228\" style=\"top: 17239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permitir\u00e1 um regresso da infla\u00e7\u00e3o ao objetivo dos 2%. N\u00e3o obstante, a infla\u00e7\u00e3o ensombra a Europa, com os conflitos geopol\u00edticos a </span><span class=\"S324B S2AF6 S2 c1022wj9k\" id=\"tg_228\" style=\"top: 17254px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amea\u00e7ar agravar as faturas energ\u00e9ticas. A Novabase tem vindo a monitorizar este risco com particular aten\u00e7\u00e3o, e embora \u00e0 data de </span><span class=\"S324C S2AF6 S2 c1023u52n\" id=\"th_228\" style=\"top: 17269px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato esteja numa posi\u00e7\u00e3o de excedente de caixa, estes aumentos das taxas de juro diretoras traduzem-se em custos acrescidos no </span><span class=\"S324D S2AF6 S2 c1024q0g8\" id=\"ti_228\" style=\"top: 17284px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acesso a financiamentos em per\u00edodos futuros caso se venham a revelar necess\u00e1rios. </span><span class=\"S324E S2AF6 S2 c10257vvx\" id=\"tj_228\" style=\"top: 17312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023, 6% do saldo de empr\u00e9stimos banc\u00e1rios est\u00e1 contratado a taxas fixas (2022: 21%). Todos os empr\u00e9stimos est\u00e3o </span><span class=\"S324F S2AF6 S2 c10266fbh\" id=\"tk_228\" style=\"top: 17327px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">denominados em Euros. As aplica\u00e7\u00f5es em institui\u00e7\u00f5es financeiras s\u00e3o de curto prazo. </span><span class=\"S3250 S2AF6 S2 c1027b0s4\" id=\"tl_228\" style=\"top: 17355px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de um aumento ou </span><span class=\"S3251 S2AF6 S2 c1028s1x0\" id=\"tm_228\" style=\"top: 17370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diminui\u00e7\u00e3o imediata de 0,5% (50 basis points) em taxas de juro de mercado, das taxas aplicadas a 31 de dezembro de 2023 para cada </span><span class=\"S3252 S2AF6 S2 c1029i8k7\" id=\"tn_228\" style=\"top: 17385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classe de instrumento financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as </span><span class=\"S3253 S2AF6 S2 c1030cf87\" id=\"to_228\" style=\"top: 17401px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxas de mercado raramente se alteram isoladamente. A an\u00e1lise de sensibilidade \u00e9 baseada nos seguintes pressupostos: </span><span class=\"S3254 S2AF6 S2 c10317m3d\" id=\"tp_228\" style=\"top: 17428px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Altera\u00e7\u00f5es nas taxas de juro do mercado afetam rendimentos ou despesas de juros de instrumentos financeiros vari\u00e1veis; </span><span class=\"S3255 S2AF6 S2 c1032u0zw\" id=\"tq_228\" style=\"top: 17444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Altera\u00e7\u00f5es nas taxas de juro de mercado apenas afetam os rendimentos ou despesas de juros em rela\u00e7\u00e3o a instrumentos financeiros </span><span class=\"S3256 S2AF6 S2 c1033ylx1\" id=\"tr_228\" style=\"top: 17459px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com taxas de juro fixas se estes estiverem reconhecidos ao justo valor; </span><span class=\"S3257 S2AF6 S2 c1034qfwh\" id=\"ts_228\" style=\"top: 17474px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Altera\u00e7\u00f5es nas taxas de juro de mercado afetam o justo valor de instrumentos financeiros derivados e outros ativos e passivos </span><span class=\"S3110 S2AF6 S2 c1035v874\" id=\"tt_228\" style=\"top: 17489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros; </span><span class=\"S3258 S2AF6 S2 c1036x4b1\" id=\"tu_228\" style=\"top: 17505px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Altera\u00e7\u00f5es no justo valor de instrumentos financeiros derivados e outros ativos e passivos financeiros s\u00e3o estimados descontando os </span><span class=\"S3259 S2AF6 S2 c1037sob1\" id=\"tv_228\" style=\"top: 17520px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fluxos de caixa futuros de valores atuais l\u00edquidos, utilizando taxas de mercado do final do ano. </span><span class=\"S325A S2AF6 S2 c1038ylfy\" id=\"tw_228\" style=\"top: 17548px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob estes pressupostos, um aumento ou diminui\u00e7\u00e3o de 0,5% em taxas de juro de mercado resultaria, respetivamente, num aumento ou </span><span class=\"S325B S2AF6 S2 c1039a5f0\" id=\"tx_228\" style=\"top: 17563px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diminui\u00e7\u00e3o dos lucros antes de impostos de aproximadamente 326m\u20ac em 2023, e num aumento ou diminui\u00e7\u00e3o, respetivamente, de cerca </span><span class=\"S325C S2AF6 S2 c1040ud7j\" id=\"ty_228\" style=\"top: 17578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 166m\u20ac em 2022. N\u00e3o existem impactos nos capitais pr\u00f3prios sem ser o que por iner\u00eancia adv\u00e9m do impacto em resultados. </span><span class=\"S325D S2EAB S2 c1041m9t4\" id=\"tz_228\" style=\"top: 17612px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S325E S2EAB S2 c10422260\" id=\"t10_228\" style=\"top: 17612px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de cr\u00e9dito </span><span class=\"S325F S2AF6 S2 c10436q3v\" id=\"t11_228\" style=\"top: 17639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A gest\u00e3o de risco de cr\u00e9dito da Novabase \u00e9 efetuada simultaneamente ao n\u00edvel das unidades de neg\u00f3cio, para os montantes em d\u00edvida </span><span class=\"S3260 S2AF6 S2 c1044z63y\" id=\"t12_228\" style=\"top: 17655px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de clientes, e ao n\u00edvel consolidado, para a globalidade das posi\u00e7\u00f5es ativas dos instrumentos financeiros. O risco de cr\u00e9dito adv\u00e9m de </span><span class=\"S3261 S2AF6 S2 c1045gz9d\" id=\"t13_228\" style=\"top: 17670px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caixa e equivalentes a caixa, instrumentos financeiros derivados, e exposi\u00e7\u00f5es de cr\u00e9dito a clientes, incluindo valores a receber e </span><span class=\"S3262 S2AF6 S2 c10463291\" id=\"t14_228\" style=\"top: 17685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00f5es j\u00e1 acordadas. Ao n\u00edvel de bancos e institui\u00e7\u00f5es financeiras, s\u00e3o apenas aceites entidades com credibilidade no sector. A </span><span class=\"S3263 S2AF6 S2 c1047iarg\" id=\"t15_228\" style=\"top: 17701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">gest\u00e3o do risco de cr\u00e9dito dos clientes \u00e9 efetuada com base em intervalos de limites de cr\u00e9dito, tendo por base a posi\u00e7\u00e3o financeira do </span><span class=\"S3264 S2AF6 S2 c1048hwfk\" id=\"t16_228\" style=\"top: 17716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cliente e o hist\u00f3rico das rela\u00e7\u00f5es comerciais com o cliente. A nota 13 apresenta a exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas </span><span class=\"S3265 S2AF6 S2 c1049gyz5\" id=\"t17_228\" style=\"top: 17731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para os clientes da Novabase, por intervalos de maturidade, a 31 de dezembro de 2023 e 31 de dezembro de 2022. </span><span class=\"S3266 S2AF6 S2 c10503dlc\" id=\"t18_228\" style=\"top: 17759px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No atual contexto adverso, com as guerras na Ucr\u00e2nia e em Gaza, com o risco de alastramento a todo o M\u00e9dio Oriente, e o abrandamento </span><span class=\"S3267 S2AF6 S2 c10514ali\" id=\"t19_228\" style=\"top: 17774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da economia mundial, existe uma enorme incerteza nos mercados financeiros que poder\u00e1 refletir-se na revis\u00e3o em baixa pelas ag\u00eancias </span><span class=\"S3268 S2AF6 S2 c1052u2id\" id=\"t1a_228\" style=\"top: 17789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S3269 S2EAB S2 c1053s3h7\" id=\"t1b_228\" style=\"top: 17789px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S326A S2AF6 S2 c1054dr1o\" id=\"t1c_228\" style=\"top: 17789px; left: 146px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das nota\u00e7\u00f5es de risco dos bancos e institui\u00e7\u00f5es financeiras e, consequentemente, no aumento de imparidades no futuro. A </span><span class=\"S326B S2AF6 S2 c10556e5z\" id=\"t1d_228\" style=\"top: 17805px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deteriora\u00e7\u00e3o geral da situa\u00e7\u00e3o financeira das contrapartes poder\u00e1 ainda ter impacto na qualidade de cr\u00e9dito dos clientes e outras contas </span><span class=\"S326C S2AF6 S2 c1056vwid\" id=\"t1e_228\" style=\"top: 17820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a receber do Grupo Novabase. </span><span class=\"S326D S2AF6 S2 c1057ktz2\" id=\"t1f_228\" style=\"top: 17848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar deste contexto, a Novabase n\u00e3o antecipa a esta data impactos relevantes, continuando a monitorizar a evolu\u00e7\u00e3o deste risco. Por </span><span class=\"S326E S2AF6 S2 c10588fym\" id=\"t1g_228\" style=\"top: 17863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um lado, a sua exposi\u00e7\u00e3o ao risco de cr\u00e9dito por via dos dep\u00f3sitos banc\u00e1rios \u00e9 atualmente baixa, dado que o Grupo j\u00e1 tinha como pol\u00edtica </span><span class=\"S326F S2AF6 S2 c1059zzpi\" id=\"t1h_228\" style=\"top: 17878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relacionar-se apenas com bancos e institui\u00e7\u00f5es financeiras com credibilidade no sector, n\u00e3o obstante a tamb\u00e9m subida do </span><span class=\"S3270 S2EAB S2 c106096g6\" id=\"t1i_228\" style=\"top: 17878px; left: 785px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3271 S2AF6 S2 c1061o3vm\" id=\"t1j_228\" style=\"top: 17878px; left: 823px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S3272 S2AF6 S2 c10622d1s\" id=\"t1k_228\" style=\"top: 17894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">v\u00e1rios bancos portugueses pelas ag\u00eancias de nota\u00e7\u00e3o financeira em 2023. Por outro lado, os principais clientes e contrapartes do Grupo </span><span class=\"S3273 S2AF6 S2 c1063upxv\" id=\"t1l_228\" style=\"top: 17909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o clientes da ind\u00fastria de Telco e/ou clientes com um perfil de cr\u00e9dito s\u00f3lido. </span><span class=\"S3274 S2AF6 S2 c1064z3iw\" id=\"t1m_228\" style=\"top: 17936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, os 30 clientes com maiores saldos devedores do Grupo representavam 93,7% do saldo total (2022: 83,8%). </span><span class=\"S3275 S2AF6 S2 c1065kzxq\" id=\"t1n_228\" style=\"top: 17964px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esses clientes distribu\u00edam-se do seguinte modo por mercado geogr\u00e1fico: </span><span class=\"S3276 S2AF4 S2 c10662qv9\" id=\"t1o_228\" style=\"top: 17993px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3277 S2AF4 S2 c1067boke\" id=\"t1p_228\" style=\"top: 17993px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3278 S2AF6 S2 c1068405g\" id=\"t1q_228\" style=\"top: 18018px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3279 S2AF6 S2 c1069jcjl\" id=\"t1r_228\" style=\"top: 18018px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">36% </span><span class=\"S327A S2AF6 S2 c1070n2qh\" id=\"t1s_228\" style=\"top: 18018px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31% </span><span class=\"S327B S2AF6 S2 c10713u2f\" id=\"t1t_228\" style=\"top: 18032px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa </span><span class=\"S327C S2AF6 S2 c10723ltb\" id=\"t1u_228\" style=\"top: 18032px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47% </span><span class=\"S327D S2AF6 S2 c10730kkg\" id=\"t1v_228\" style=\"top: 18032px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51% </span><span class=\"S327E S2AF6 S2 c1074o9xg\" id=\"t1w_228\" style=\"top: 18046px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">M\u00e9dio Oriente </span><span class=\"S327F S2AF6 S2 c1075ggh1\" id=\"t1x_228\" style=\"top: 18046px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14% </span><span class=\"S3280 S2AF6 S2 c10766eyu\" id=\"t1y_228\" style=\"top: 18046px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14% </span><span class=\"S3281 S2AF6 S2 c10777dyg\" id=\"t1z_228\" style=\"top: 18060px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1frica </span><span class=\"S3282 S2AF6 S2 c107821n5\" id=\"t20_228\" style=\"top: 18060px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3283 S2AF6 S2 c10796n9h\" id=\"t21_228\" style=\"top: 18060px; left: 782px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4% </span><span class=\"S3284 S2AF6 S2 c1080l4cv\" id=\"t22_228\" style=\"top: 18078px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S3285 S2AF6 S2 c1081qqpp\" id=\"t23_228\" style=\"top: 18078px; left: 770px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S3286 S2AF6 S2 c10843dy3\" id=\"t3_229\" style=\"top: 18318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esses clientes distribu\u00edam-se do seguinte modo por sector de atividade: </span><span class=\"S3287 S2AF4 S2 c10855yxx\" id=\"t4_229\" style=\"top: 18348px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3288 S2AF4 S2 c1086rj6b\" id=\"t5_229\" style=\"top: 18348px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3289 S2AF6 S2 c10876zzc\" id=\"t6_229\" style=\"top: 18373px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Telecomunica\u00e7\u00f5es </span><span class=\"S328A S2AF6 S2 c1088gat6\" id=\"t7_229\" style=\"top: 18373px; left: 672px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87% </span><span class=\"S328B S2AF6 S2 c1089zuku\" id=\"t8_229\" style=\"top: 18373px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80% </span><span class=\"S328C S2AF6 S2 c10902e5s\" id=\"t9_229\" style=\"top: 18387px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os Financeiros </span><span class=\"S328D S2AF6 S2 c10918uws\" id=\"ta_229\" style=\"top: 18387px; left: 672px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10% </span><span class=\"S328E S2AF6 S2 c1092c8ek\" id=\"tb_229\" style=\"top: 18387px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9% </span><span class=\"S328F S2AF6 S2 c1093wc6e\" id=\"tc_229\" style=\"top: 18401px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tecnologias de Informa\u00e7\u00e3o </span><span class=\"S3290 S2AF6 S2 c1094h4o6\" id=\"td_229\" style=\"top: 18401px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3291 S2AF6 S2 c1095c3yk\" id=\"te_229\" style=\"top: 18401px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3292 S2AF6 S2 c10965ojd\" id=\"tf_229\" style=\"top: 18415px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Energia </span><span class=\"S3293 S2AF6 S2 c1097ox4n\" id=\"tg_229\" style=\"top: 18415px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3294 S2AF6 S2 c1098pslw\" id=\"th_229\" style=\"top: 18415px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3295 S2AF6 S2 c1099hcxm\" id=\"ti_229\" style=\"top: 18429px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Administra\u00e7\u00e3o P\u00fablica </span><span class=\"S3296 S2AF6 S2 c110046rq\" id=\"tj_229\" style=\"top: 18429px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3297 S2AF6 S2 c1101vsht\" id=\"tk_229\" style=\"top: 18429px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3298 S2AF6 S2 c11028snc\" id=\"tl_229\" style=\"top: 18443px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S3299 S2AF6 S2 c11033ebd\" id=\"tm_229\" style=\"top: 18443px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S329A S2AF6 S2 c1104987i\" id=\"tn_229\" style=\"top: 18443px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4% </span><span class=\"S329B S2AF6 S2 c11057gzc\" id=\"to_229\" style=\"top: 18461px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S329C S2AF6 S2 c1106ycyk\" id=\"tp_229\" style=\"top: 18461px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S329D S2AF6 S2 c11077qmj\" id=\"tq_229\" style=\"top: 18493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Como expect\u00e1vel, verifica-se uma maior concentra\u00e7\u00e3o de clientes em Telco e Servi\u00e7os Financeiros, relacionada com o </span><span class=\"S329E S2EAB S2 c11080q7y\" id=\"tr_229\" style=\"top: 18493px; left: 744px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exit </span><span class=\"S329F S2AF6 S2 c1109izte\" id=\"ts_229\" style=\"top: 18493px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da atividade </span><span class=\"S32A0 S2AF6 S2 c1110pkfy\" id=\"tt_229\" style=\"top: 18509px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S32A1 S2EAB S2 c1111ibou\" id=\"tu_229\" style=\"top: 18509px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S32A2 S2AF6 S2 c11121cg8\" id=\"tv_229\" style=\"top: 18509px; left: 169px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e foco no segmento Next-Gen. </span><span class=\"S32A3 S2AF6 S2 c1113tuox\" id=\"tw_229\" style=\"top: 18542px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S32A4 S2EAB S2 c1114zwxa\" id=\"tx_229\" style=\"top: 18542px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S32A5 S2AF6 S2 c1115ujut\" id=\"ty_229\" style=\"top: 18542px; left: 151px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribu\u00eddos pela Moody\u2019s Investors Services \u00e0s institui\u00e7\u00f5es financeiras com as quais o Grupo tem o maior saldo de dep\u00f3sitos </span><span class=\"S32A6 S2AF6 S2 c111624xa\" id=\"tz_229\" style=\"top: 18558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">banc\u00e1rios (nota 17) a 31 de dezembro de 2023 e 31 de dezembro de 2022 s\u00e3o analisados de seguida. Estes saldos s\u00e3o apresentados antes </span><span class=\"S32A7 S2AF6 S2 c1117oabz\" id=\"t10_229\" style=\"top: 18573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das imparidades registadas de acordo com a IFRS 9. </span><span class=\"S32A8 S2AF4 S2 c111854xf\" id=\"t11_229\" style=\"top: 18602px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S32A9 S2AF4 S2 c1119e88n\" id=\"t12_229\" style=\"top: 18602px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S32AA S2AF6 S2 c1120zktq\" id=\"t13_229\" style=\"top: 18627px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A1 </span><span class=\"S32AB S2AF6 S2 c11215fpw\" id=\"t14_229\" style=\"top: 18627px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.309 </span><span class=\"S32AC S2AF6 S2 c1122jbpw\" id=\"t15_229\" style=\"top: 18627px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.070 </span><span class=\"S32AD S2AF6 S2 c1123y3q1\" id=\"t16_229\" style=\"top: 18641px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A2 </span><span class=\"S32AE S2AF6 S2 c1124n7iw\" id=\"t17_229\" style=\"top: 18641px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.377 </span><span class=\"S32AF S2AF6 S2 c1125rgau\" id=\"t18_229\" style=\"top: 18641px; left: 791px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32B0 S2AF6 S2 c1126m9x4\" id=\"t19_229\" style=\"top: 18656px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A3 </span><span class=\"S32B1 S2AF6 S2 c1127c8d9\" id=\"t1a_229\" style=\"top: 18656px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.105 </span><span class=\"S32B2 S2AF6 S2 c11282299\" id=\"t1b_229\" style=\"top: 18656px; left: 759px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28.360 </span><span class=\"S32B3 S2AF6 S2 c1129a2vg\" id=\"t1c_229\" style=\"top: 18670px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Baa2 </span><span class=\"S32B4 S2AF6 S2 c113056hi\" id=\"t1d_229\" style=\"top: 18670px; left: 662px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.128 </span><span class=\"S32B5 S2AF6 S2 c1131fc0s\" id=\"t1e_229\" style=\"top: 18670px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.206 </span><span class=\"S32B6 S2AF6 S2 c11320elu\" id=\"t1f_229\" style=\"top: 18684px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B3 </span><span class=\"S32B7 S2AF6 S2 c11331i1t\" id=\"t1g_229\" style=\"top: 18684px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32B8 S2AF6 S2 c11344r4x\" id=\"t1h_229\" style=\"top: 18684px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">838 </span><span class=\"S32B9 S2AF6 S2 c1135zhc4\" id=\"t1i_229\" style=\"top: 18702px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">79.919 </span><span class=\"S32BA S2AF6 S2 c1136qywr\" id=\"t1j_229\" style=\"top: 18702px; left: 759px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.474 </span><span class=\"S32BB S2AF6 S2 c1137nk5d\" id=\"t1k_229\" style=\"top: 18734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Todos os dep\u00f3sitos banc\u00e1rios s\u00e3o facilmente mobiliz\u00e1veis. </span><span class=\"S32BC S2EAB S2 c1138kd1z\" id=\"t1l_229\" style=\"top: 18767px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S32BD S2EAB S2 c1139dx51\" id=\"t1m_229\" style=\"top: 18767px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de liquidez </span><span class=\"S32BE S2AF6 S2 c1140vr92\" id=\"t1n_229\" style=\"top: 18795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A gest\u00e3o prudente do risco de liquidez implica a manuten\u00e7\u00e3o de dinheiro ou instrumentos financeiros l\u00edquidos suficientes, da exist\u00eancia </span><span class=\"S32BF S2AF6 S2 c1141hhjh\" id=\"t1o_229\" style=\"top: 18810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de fontes de financiamento atrav\u00e9s de um montante adequado de facilidades de cr\u00e9dito e a possibilidade de fechar posi\u00e7\u00f5es de mercado. </span><span class=\"S32C0 S2AF6 S2 c1142gdi4\" id=\"t1p_229\" style=\"top: 18838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o monitoriza previs\u00f5es atualizadas da reserva de liquidez do Grupo (linhas de cr\u00e9dito n\u00e3o utilizadas e caixa e equivalentes a </span><span class=\"S32C1 S2AF6 S2 c1143ysjp\" id=\"t1q_229\" style=\"top: 18853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caixa) na base dos fluxos de caixa esperados, tendo por base uma an\u00e1lise da maturidade contratual remanescente dos passivos financeiros </span><span class=\"S32C2 S2AF6 S2 c1144bkbt\" id=\"t1r_229\" style=\"top: 18868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e a data esperada dos </span><span class=\"S32C3 S2EAB S2 c11453cuq\" id=\"t1s_229\" style=\"top: 18868px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inflows </span><span class=\"S32C4 S2AF6 S2 c1146lmmp\" id=\"t1t_229\" style=\"top: 18868px; left: 253px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos ativos financeiros. Adicionalmente, \u00e9 efetuado um controlo regular sobre a concentra\u00e7\u00e3o da maturidade </span><span class=\"S32C5 S2AF6 S2 c1147a3qh\" id=\"t1u_229\" style=\"top: 18883px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos instrumentos financeiros derivados passivos e dos empr\u00e9stimos e obriga\u00e7\u00f5es do Grupo. As notas 15 e 21 apresentam essas </span><span class=\"S32C6 S2AF6 S2 c11485bq8\" id=\"t1v_229\" style=\"top: 18899px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades da Novabase, respetivamente, por intervalos de maturidade residual contratual a 31 de dezembro de 2023 e 31 de </span><span class=\"S32C7 S2AF6 S2 c1149pk72\" id=\"t1w_229\" style=\"top: 18914px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2022. </span><span class=\"S32C8 S2AF6 S2 c1150xqj3\" id=\"t1x_229\" style=\"top: 18942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida, detalham-se os saldos dos empr\u00e9stimos e os </span><span class=\"S32C9 S2EAB S2 c11518gjy\" id=\"t1y_229\" style=\"top: 18942px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds </span><span class=\"S32CA S2AF6 S2 c11526rk2\" id=\"t1z_229\" style=\"top: 18942px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de linhas de cr\u00e9dito negociados pelo Grupo Novabase, por institui\u00e7\u00e3o </span><span class=\"S32CB S2AF6 S2 c1153g556\" id=\"t20_229\" style=\"top: 18957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeira: </span><span class=\"S32CC S2AF4 S2 c1154ncp2\" id=\"t21_229\" style=\"top: 18986px; left: 691px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S32CD S2AF4 S2 c1155fqxm\" id=\"t22_229\" style=\"top: 19004px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S32CE S2AF4 S2 c11560j4c\" id=\"t23_229\" style=\"top: 19004px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S32CF S2AF6 S2 c1157gz3k\" id=\"t24_229\" style=\"top: 19029px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco BPI (BPI) </span><span class=\"S32D0 S2AF6 S2 c1158m7az\" id=\"t25_229\" style=\"top: 19029px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.200 </span><span class=\"S32D1 S2AF6 S2 c1159tir9\" id=\"t26_229\" style=\"top: 19029px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S32D2 S2AF6 S2 c1160j4qo\" id=\"t27_229\" style=\"top: 19043px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S32D3 S2AF6 S2 c116122x5\" id=\"t28_229\" style=\"top: 19043px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.000 </span><span class=\"S32D4 S2AF6 S2 c1162hiav\" id=\"t29_229\" style=\"top: 19043px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.500 </span><span class=\"S32D5 S2AF6 S2 c1163k5on\" id=\"t2a_229\" style=\"top: 19058px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco Comercial Portugu\u00eas (BCP) </span><span class=\"S32D6 S2AF6 S2 c1164wazn\" id=\"t2b_229\" style=\"top: 19058px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.362 </span><span class=\"S32D7 S2AF6 S2 c1165smif\" id=\"t2c_229\" style=\"top: 19058px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32D8 S2AF6 S2 c1166kkeu\" id=\"t2d_229\" style=\"top: 19072px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S32D9 S2AF6 S2 c1167scmh\" id=\"t2e_229\" style=\"top: 19072px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.500 </span><span class=\"S32DA S2AF6 S2 c1168n15t\" id=\"t2f_229\" style=\"top: 19072px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.000 </span><span class=\"S32DB S2AF6 S2 c11690nz2\" id=\"t2g_229\" style=\"top: 19086px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa Geral de Dep\u00f3sitos (CGD) </span><span class=\"S32DC S2AF6 S2 c1170jczf\" id=\"t2h_229\" style=\"top: 19086px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.000 </span><span class=\"S32DD S2AF6 S2 c1171omwm\" id=\"t2i_229\" style=\"top: 19086px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.000 </span><span class=\"S32DE S2AF6 S2 c1172a6o5\" id=\"t2j_229\" style=\"top: 19100px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ABanca </span><span class=\"S32DF S2AF6 S2 c11739ipo\" id=\"t2k_229\" style=\"top: 19100px; left: 693px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32E0 S2AF6 S2 c1174szk1\" id=\"t2l_229\" style=\"top: 19100px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S32E1 S2AF6 S2 c1175zp8c\" id=\"t2m_229\" style=\"top: 19118px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.062 </span><span class=\"S32E2 S2AF6 S2 c1176s1gm\" id=\"t2n_229\" style=\"top: 19118px; left: 764px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22.900 </span><span class=\"S32E3 S2AF6 S2 c11779s24\" id=\"t2o_229\" style=\"top: 19150px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conforme expresso na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados, o Grupo Novabase financia-se atrav\u00e9s dos </span><span class=\"S32E4 S2EAB S2 c117879ju\" id=\"t2p_229\" style=\"top: 19150px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cashflows </span><span class=\"S32E5 S2AF6 S2 c11795mp6\" id=\"t2q_229\" style=\"top: 19150px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">gerados pela </span><span class=\"S32E6 S2AF6 S2 c1180da1u\" id=\"t2r_229\" style=\"top: 19165px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sua atividade. Adicionalmente, como decorre da an\u00e1lise do quadro acima, o Grupo mant\u00e9m um perfil diversificado nos financiamentos e </span><span class=\"S32E7 S2AF6 S2 c1181een6\" id=\"t2s_229\" style=\"top: 19181px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tem acesso a facilidades de cr\u00e9dito (</span><span class=\"S32E8 S2EAB S2 c1182l306\" id=\"t2t_229\" style=\"top: 19181px; left: 294px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds</span><span class=\"S32E9 S2AF6 S2 c1183jhri\" id=\"t2u_229\" style=\"top: 19181px; left: 341px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), montantes que n\u00e3o utiliza na totalidade, mas que se encontram \u00e0 sua disposi\u00e7\u00e3o. Essas </span><span class=\"S32EA S2AF6 S2 c1184d2of\" id=\"t2v_229\" style=\"top: 19196px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">facilidades de cr\u00e9dito podem cobrir todos os empr\u00e9stimos que s\u00e3o exig\u00edveis a 12 meses. </span><span class=\"S32EB S2AF6 S2 c1185rvg8\" id=\"t2w_229\" style=\"top: 19223px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S32EC S2EAB S2 c11867emt\" id=\"t2x_229\" style=\"top: 19223px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds </span><span class=\"S32ED S2AF6 S2 c1187xeiv\" id=\"t2y_229\" style=\"top: 19223px; left: 160px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito dispon\u00edveis de curto prazo e m\u00e9dio longo prazo mas n\u00e3o utilizados, ascendem a cerca de 17.000m\u20ac em 31 de </span><span class=\"S32EE S2AF6 S2 c1188hr6j\" id=\"t2z_229\" style=\"top: 19239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023 (31.12.22: 13.500m\u20ac), sendo suficientes para satisfazer quaisquer exig\u00eancias imediatas. Al\u00e9m destas facilidades de </span><span class=\"S32EF S2AF6 S2 c1189uinl\" id=\"t30_229\" style=\"top: 19254px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cr\u00e9dito, e tal como expresso na Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira Consolidada, a Novabase tem a 31 de dezembro de 2023 um saldo </span><span class=\"S32F0 S2AF6 S2 c1190aa0m\" id=\"t31_229\" style=\"top: 19269px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 'Caixa e equivalentes a caixa' de 80.314m\u20ac, que combinado com as facilidades de cr\u00e9dito, perfaz 97.314m\u20ac. </span><span class=\"S32F1 S2AF6 S2 c1191km44\" id=\"t32_229\" style=\"top: 19297px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Considerando a atual envolvente macroecon\u00f3mica e de neg\u00f3cios e os compromissos assumidos \u00e0 data de relato, o Grupo avaliou poss\u00edveis </span><span class=\"S32F2 S2AF6 S2 c119251be\" id=\"t33_229\" style=\"top: 19312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos ao n\u00edvel de necessidades de liquidez adicionais, tendo conclu\u00eddo que a atual situa\u00e7\u00e3o de liquidez se mant\u00e9m adequada. A </span><span class=\"S32F3 S2AF6 S2 c1193d7f9\" id=\"t34_229\" style=\"top: 19327px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase espera satisfazer todas as suas necessidades de tesouraria com o recurso \u00e0s suas reservas de liquidez e, caso venha a ser </span><span class=\"S32F4 S2AF6 S2 c1194csxy\" id=\"t35_229\" style=\"top: 19343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventualmente necess\u00e1rio, recorrendo \u00e0s linhas de cr\u00e9dito dispon\u00edveis existentes e/ou novos financiamentos. A Novabase entende ainda </span><span class=\"S32F5 S2AF6 S2 c1195svur\" id=\"t36_229\" style=\"top: 19358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se encontra assegurado o cumprimento dos atuais </span><span class=\"S32F6 S2EAB S2 c1196qq3d\" id=\"t37_229\" style=\"top: 19358px; left: 391px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S32F7 S2AF6 S2 c1197iguc\" id=\"t38_229\" style=\"top: 19358px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associados aos empr\u00e9stimos. </span><span class=\"S3325 S2EAB S2 c1246o1up\" id=\"t1d_230\" style=\"top: 20285px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S3326 S2EAB S2 c1247sgwz\" id=\"t1e_230\" style=\"top: 20285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros mensurados ao justo valor </span><span class=\"S3327 S2AF6 S2 c1248d61x\" id=\"t1f_230\" style=\"top: 20312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor de instrumentos financeiros n\u00e3o cotados num mercado ativo \u00e9 determinado com base em m\u00e9todos de avalia\u00e7\u00e3o e teorias </span><span class=\"S3328 S2AF6 S2 c1249wt0f\" id=\"t1g_230\" style=\"top: 20328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras. A utiliza\u00e7\u00e3o de metodologias de valoriza\u00e7\u00e3o requer a utiliza\u00e7\u00e3o de pressupostos, sendo que alguns deles requerem a </span><span class=\"S3329 S2AF6 S2 c1250x3t9\" id=\"t1h_230\" style=\"top: 20343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">utiliza\u00e7\u00e3o de estimativas (ver nota 39). Desta forma, altera\u00e7\u00f5es nos referidos pressupostos podem resultar numa altera\u00e7\u00e3o do justo valor </span><span class=\"S332A S2AF6 S2 c1251qgdr\" id=\"t1i_230\" style=\"top: 20358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportado. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span><span class=\"S384D S2AF4 S2 c2584w0zt\" id=\"t1m_238\" style=\"top: 30720px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9. </span><span class=\"S384E S2AF4 S2 c2585y8t8\" id=\"t1n_238\" style=\"top: 30720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S384F S2AF4 S2 c2586tl2u\" id=\"t1o_238\" style=\"top: 30749px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% de participa\u00e7\u00e3o direta </span><span class=\"S3850 S2AF4 S2 c25872o0w\" id=\"t1p_238\" style=\"top: 30749px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3851 S2AF4 S2 c2588za4r\" id=\"t1q_238\" style=\"top: 30767px; left: 394px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3852 S2AF4 S2 c2589iub1\" id=\"t1r_238\" style=\"top: 30767px; left: 487px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3853 S2AF4 S2 c2590m3up\" id=\"t1s_238\" style=\"top: 30767px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3854 S2AF4 S2 c2591xi7e\" id=\"t1t_238\" style=\"top: 30767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3855 S2AF7 S2 c259213bg\" id=\"t1u_238\" style=\"top: 30793.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S3856 S2AF6 S2 c2593v1mo\" id=\"t1v_238\" style=\"top: 30792px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai, S.A. </span><span class=\"S3857 S2AF6 S2 c2594oep1\" id=\"t1w_238\" style=\"top: 30792px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3858 S2AF6 S2 c25950apl\" id=\"t1x_238\" style=\"top: 30792px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3859 S2AF6 S2 c2596dam2\" id=\"t1y_238\" style=\"top: 30792px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.778 </span><span class=\"S385A S2AF6 S2 c2597ox16\" id=\"t1z_238\" style=\"top: 30792px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.539 </span><span class=\"S385B S2AF7 S2 c2598xxg0\" id=\"t20_238\" style=\"top: 30807.5px; left: 102px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) </span><span class=\"S385C S2AF6 S2 c2599gxgp\" id=\"t21_238\" style=\"top: 30807px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Globaleda, S.A. </span><span class=\"S385D S2AF6 S2 c2600jiat\" id=\"t22_238\" style=\"top: 30807px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385E S2AF6 S2 c2601465d\" id=\"t23_238\" style=\"top: 30807px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385F S2AF6 S2 c26022z01\" id=\"t24_238\" style=\"top: 30807px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5</span><span class=\"S3860 S2AF6 S2 c26036x1f\" id=\"t25_238\" style=\"top: 30807px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3861 S2AF6 S2 c2604prut\" id=\"t26_238\" style=\"top: 30807px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">539 </span><span class=\"S3862 S2AF7 S2 c2605e22j\" id=\"t27_238\" style=\"top: 30821.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) </span><span class=\"S3863 S2AF6 S2 c26065vpq\" id=\"t28_238\" style=\"top: 30821px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR IStart I </span><span class=\"S3864 S2AF6 S2 c2607f6a9\" id=\"t29_238\" style=\"top: 30821px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3865 S2AF6 S2 c26085t33\" id=\"t2a_238\" style=\"top: 30821px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11,6% </span><span class=\"S3866 S2AF6 S2 c2609cljh\" id=\"t2b_238\" style=\"top: 30821px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3867 S2AF6 S2 c2610tqo2\" id=\"t2c_238\" style=\"top: 30821px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">396 </span><span class=\"S3868 S2AF7 S2 c261172oh\" id=\"t2d_238\" style=\"top: 30835.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) </span><span class=\"S3869 S2AF6 S2 c2612vods\" id=\"t2e_238\" style=\"top: 30835px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aixtel Technologies, S.A. </span><span class=\"S386A S2AF6 S2 c2613uo5b\" id=\"t2f_238\" style=\"top: 30835px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386B S2AF6 S2 c2614idcs\" id=\"t2g_238\" style=\"top: 30835px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386C S2AF6 S2 c26156aqw\" id=\"t2h_238\" style=\"top: 30835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49</span><span class=\"S386D S2AF6 S2 c2616ijvj\" id=\"t2i_238\" style=\"top: 30835px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8 </span><span class=\"S386E S2AF6 S2 c26178e5e\" id=\"t2j_238\" style=\"top: 30835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">492 </span><span class=\"S386F S2AF7 S2 c26182x74\" id=\"t2k_238\" style=\"top: 30850.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) </span><span class=\"S3870 S2AF6 S2 c2619myws\" id=\"t2l_238\" style=\"top: 30849px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Probely, S.A. </span><span class=\"S3871 S2AF6 S2 c262009l6\" id=\"t2m_238\" style=\"top: 30849px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3872 S2AF6 S2 c2621jov8\" id=\"t2n_238\" style=\"top: 30849px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3873 S2AF6 S2 c2622msga\" id=\"t2o_238\" style=\"top: 30849px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15</span><span class=\"S3874 S2AF6 S2 c262360pw\" id=\"t2p_238\" style=\"top: 30849px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S3875 S2AF6 S2 c2624d5s3\" id=\"t2q_238\" style=\"top: 30849px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">158 </span><span class=\"S3876 S2AF7 S2 c26258341\" id=\"t2r_238\" style=\"top: 30864.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) </span><span class=\"S3877 S2AF6 S2 c2626o0yv\" id=\"t2s_238\" style=\"top: 30863px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bright Innovation, Lda. </span><span class=\"S3878 S2AF6 S2 c2627zrsg\" id=\"t2t_238\" style=\"top: 30863px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S3879 S2AF6 S2 c2628p6rc\" id=\"t2u_238\" style=\"top: 30863px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S387A S2AF6 S2 c2629g6ya\" id=\"t2v_238\" style=\"top: 30863px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387B S2AF6 S2 c2630kjvq\" id=\"t2w_238\" style=\"top: 30863px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387C S2AF7 S2 c26311khd\" id=\"t2x_238\" style=\"top: 30878.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) </span><span class=\"S387D S2AF6 S2 c2632u547\" id=\"t2y_238\" style=\"top: 30877px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powergrid, Lda. </span><span class=\"S387E S2AF6 S2 c2633zvo6\" id=\"t2z_238\" style=\"top: 30877px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S387F S2AF6 S2 c26344djo\" id=\"t30_238\" style=\"top: 30877px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S3880 S2AF6 S2 c2635a7cd\" id=\"t31_238\" style=\"top: 30877px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3881 S2AF6 S2 c2636z4yb\" id=\"t32_238\" style=\"top: 30877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3882 S2AF7 S2 c2637fb5z\" id=\"t33_238\" style=\"top: 30892.5px; left: 94px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) </span><span class=\"S3883 S2AF6 S2 c2638qbdj\" id=\"t34_238\" style=\"top: 30892px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powerdata, Lda. </span><span class=\"S3884 S2AF6 S2 c2639w6ug\" id=\"t35_238\" style=\"top: 30892px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3885 S2AF6 S2 c2640y0tk\" id=\"t36_238\" style=\"top: 30892px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S3886 S2AF6 S2 c2641lfyp\" id=\"t37_238\" style=\"top: 30892px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3887 S2AF6 S2 c26421i8b\" id=\"t38_238\" style=\"top: 30892px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3888 S2AF7 S2 c2643bite\" id=\"t39_238\" style=\"top: 30906.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) </span><span class=\"S3889 S2AF6 S2 c26443hyf\" id=\"t3a_238\" style=\"top: 30906px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Radical Innovation, Lda. </span><span class=\"S388A S2AF6 S2 c26456z03\" id=\"t3b_238\" style=\"top: 30906px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388B S2AF6 S2 c2646us55\" id=\"t3c_238\" style=\"top: 30906px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388C S2AF6 S2 c2647ar54\" id=\"t3d_238\" style=\"top: 30906px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388D S2AF6 S2 c26485uqg\" id=\"t3e_238\" style=\"top: 30906px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388E S2AF7 S2 c2649v56o\" id=\"t3f_238\" style=\"top: 30921.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) </span><span class=\"S388F S2AF6 S2 c2650sv1x\" id=\"t3g_238\" style=\"top: 30920px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Glarevision, S.A. </span><span class=\"S3890 S2AF6 S2 c26512ltw\" id=\"t3h_238\" style=\"top: 30920px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,5</span><span class=\"S3891 S2AF6 S2 c2652sv5t\" id=\"t3i_238\" style=\"top: 30920px; left: 454px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% </span><span class=\"S3892 S2AF6 S2 c2653a23x\" id=\"t3j_238\" style=\"top: 30920px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S3893 S2AF6 S2 c26541mox\" id=\"t3k_238\" style=\"top: 30920px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S3894 S2AF6 S2 c26550wkn\" id=\"t3l_238\" style=\"top: 30920px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75 </span><span class=\"S3895 S2AF7 S2 c26564r6x\" id=\"t3m_238\" style=\"top: 30935.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) </span><span class=\"S3896 S2AF6 S2 c2657inw0\" id=\"t3n_238\" style=\"top: 30934px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Habit Analytics PT, Lda. </span><span class=\"S3897 S2AF6 S2 c2658w8f4\" id=\"t3o_238\" style=\"top: 30934px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3898 S2AF6 S2 c2659vswt\" id=\"t3p_238\" style=\"top: 30934px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3899 S2AF6 S2 c26605ffo\" id=\"t3q_238\" style=\"top: 30934px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S389A S2AF6 S2 c2661iy7z\" id=\"t3r_238\" style=\"top: 30934px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14 </span><span class=\"S389B S2AF7 S2 c2662c412\" id=\"t3s_238\" style=\"top: 30949.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) </span><span class=\"S389C S2AF6 S2 c2663hxck\" id=\"t3t_238\" style=\"top: 30948px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S389D S2AF6 S2 c2664o1c4\" id=\"t3u_238\" style=\"top: 30948px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S389E S2AF6 S2 c2665bn9a\" id=\"t3v_238\" style=\"top: 30948px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S389F S2AF6 S2 c2666wr2y\" id=\"t3w_238\" style=\"top: 30966px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38A0 S2AF6 S2 c26678d83\" id=\"t3x_238\" style=\"top: 30966px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38A1 S2AF7 S2 c2670bp25\" id=\"t3_239\" style=\"top: 31317.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es para processamento de grandes volumes </span><span class=\"S38A2 S2AF7 S2 c26715z5v\" id=\"t4_239\" style=\"top: 31332.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">de dados em tempo real, que aplica modelos avan\u00e7ados de </span><span class=\"S38A3 S366E S2 c2672m705\" id=\"t5_239\" style=\"top: 31332.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">machine learning </span><span class=\"S38A4 S2AF7 S2 c2673i9mq\" id=\"t6_239\" style=\"top: 31332.5px; left: 476px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e intelig\u00eancia artificial no combate \u00e0 fraude em servi\u00e7os financeiros e </span><span class=\"S38A5 S366E S2 c26743mj6\" id=\"t7_239\" style=\"top: 31332.5px; left: 827px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e- </span><span class=\"S38A6 S366E S2 c2675glpg\" id=\"t8_239\" style=\"top: 31346.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">commerce</span><span class=\"S38A7 S2AF7 S2 c2676d6yz\" id=\"t9_239\" style=\"top: 31346.5px; left: 140px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38A8 S2AF7 S2 c2677ghgo\" id=\"ta_239\" style=\"top: 31360.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) Detida pela Novabase Business Solutions S.A., \u00e9 uma empresa de base tecnol\u00f3gica, na \u00e1rea da engenharia dos sistemas de informa\u00e7\u00e3o e das </span><span class=\"S38A9 S2AF7 S2 c2678fymg\" id=\"tb_239\" style=\"top: 31374.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">telecomunica\u00e7\u00f5es. Apesar de deter mais de 20% das a\u00e7\u00f5es da Globaleda, a Novabase n\u00e3o tem influ\u00eancia significativa nesta empresa, entendida como o </span><span class=\"S38AA S2AF7 S2 c2679ifl2\" id=\"tc_239\" style=\"top: 31389.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">poder de participar das decis\u00f5es sobre a pol\u00edtica financeira e operacional da investida, nomeadamente n\u00e3o tem representa\u00e7\u00e3o no Conselho de Administra\u00e7\u00e3o </span><span class=\"S38AB S2AF7 S2 c2680hwy1\" id=\"td_239\" style=\"top: 31403.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nem participa\u00e7\u00e3o no processo de formula\u00e7\u00e3o de pol\u00edticas nem transa\u00e7\u00f5es com a investida. </span><span class=\"S38AC S2AF7 S2 c268102yu\" id=\"te_239\" style=\"top: 31417.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) Fundo de Capital de Risco liquidado em 2023. Era detido pela Novabase Capital S.C.R., S.A. e gerido pela Armilar Venture Partners SCR. </span><span class=\"S38AD S2AF7 S2 c2682yixw\" id=\"tf_239\" style=\"top: 31431.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) Empresa, detida pelos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, que desenvolveu </span><span class=\"S38AE S2AF7 S2 c26831mza\" id=\"tg_239\" style=\"top: 31446.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">a FIBERCLOUD, uma plataforma de gest\u00e3o de redes para o mercado global. </span><span class=\"S38AF S2AF7 S2 c2684f4nv\" id=\"th_239\" style=\"top: 31460.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, focada na \u00e1rea de </span><span class=\"S38B0 S366E S2 c2685d4fk\" id=\"ti_239\" style=\"top: 31460.5px; left: 569px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">cybersecurity</span><span class=\"S38B1 S2AF7 S2 c2686utmu\" id=\"tj_239\" style=\"top: 31460.5px; left: 634px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38B2 S2AF7 S2 c26873i7j\" id=\"tk_239\" style=\"top: 31474.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) Esta empresa tem por objeto a incuba\u00e7\u00e3o de projetos na \u00e1rea das Tecnologias da Informa\u00e7\u00e3o e Comunica\u00e7\u00e3o (TIC) e presta\u00e7\u00e3o de servi\u00e7os integrados </span><span class=\"S38B3 S2AF7 S2 c2688kz51\" id=\"tl_239\" style=\"top: 31489.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas destinadas a PMEs TIC, suportados por uma plataforma multi-canal. \u00c9 detida </span><span class=\"S38B4 S2AF7 S2 c26897f4h\" id=\"tm_239\" style=\"top: 31503.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o. </span><span class=\"S38B5 S2AF7 S2 c2690b0i8\" id=\"tn_239\" style=\"top: 31517.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de uma plataforma aplicacional para </span><span class=\"S38B6 S366E S2 c2691nylh\" id=\"to_239\" style=\"top: 31517.5px; left: 776px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Smart Grids</span><span class=\"S38B7 S2AF7 S2 c2692jwuz\" id=\"tp_239\" style=\"top: 31517.5px; left: 833px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">, </span><span class=\"S38B8 S2AF7 S2 c2693uuph\" id=\"tq_239\" style=\"top: 31531.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">com liquida\u00e7\u00e3o prevista para os primeiros meses de 2024. </span><span class=\"S38B9 S2AF7 S2 c26945vpw\" id=\"tr_239\" style=\"top: 31546.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) Empresa liquidada em 2023. Era detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A.. </span><span class=\"S38BA S2AF7 S2 c2695pn0z\" id=\"ts_239\" style=\"top: 31560.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) Empresa, detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., tem por objeto a incuba\u00e7\u00e3o de projetos </span><span class=\"S38BB S2AF7 S2 c2696rp1p\" id=\"tt_239\" style=\"top: 31574.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">na \u00e1rea das TIC e presta\u00e7\u00e3o de servi\u00e7os integrados nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas, destinados a PMEs TIC da </span><span class=\"S38BC S2AF7 S2 c2697hyjf\" id=\"tu_239\" style=\"top: 31588.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Regi\u00e3o de Lisboa. Encontra-se em processo de liquida\u00e7\u00e3o. </span><span class=\"S38BD S2AF7 S2 c2698jqaw\" id=\"tv_239\" style=\"top: 31603.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es baseadas em realidade aumentada </span><span class=\"S38BE S2AF7 S2 c26992ysv\" id=\"tw_239\" style=\"top: 31617.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">para manuten\u00e7\u00e3o industrial. </span><span class=\"S38BF S2AF7 S2 c270044al\" id=\"tx_239\" style=\"top: 31631.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., dedicada ao desenvolvimento de uma </span><span class=\"S38C0 S2AF7 S2 c2701sm6g\" id=\"ty_239\" style=\"top: 31645.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">plataforma de intelig\u00eancia de dados em tempo real (</span><span class=\"S38C1 S366E S2 c2702ntr0\" id=\"tz_239\" style=\"top: 31645.5px; left: 344px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Internet of Things</span><span class=\"S38C2 S2AF7 S2 c2703ulrc\" id=\"t10_239\" style=\"top: 31645.5px; left: 432px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">). </span><span class=\"S38C3 S2AF7 S2 c2704u6b9\" id=\"t11_239\" style=\"top: 31660.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) Em 2023 e 2022, o valor respeita integralmente ao FCT - Fundo de compensa\u00e7\u00e3o do Trabalho. </span><span class=\"S38C4 S2AF6 S2 c2705k9eb\" id=\"t12_239\" style=\"top: 31687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase n\u00e3o tem o controlo das empresas participadas pelos seus fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de </span><span class=\"S38C5 S2AF6 S2 c270633w8\" id=\"t13_239\" style=\"top: 31702px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., o qual \u00e9 entendido como o poder de gerir as atividades </span><span class=\"S38C6 S2AF6 S2 c2707tfro\" id=\"t14_239\" style=\"top: 31718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes de uma entidade, estando exposto aos riscos de varia\u00e7\u00e3o do retorno obtido pela entidade e tendo a capacidade de afetar o </span><span class=\"S38C7 S2AF6 S2 c2708qks4\" id=\"t15_239\" style=\"top: 31733px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">retorno do investidor, pelo que estas n\u00e3o foram consideradas subsidi\u00e1rias ou associadas. </span><span class=\"S38C8 S2AF6 S2 c27094z73\" id=\"t16_239\" style=\"top: 31761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento nesta rubrica foi o seguinte: </span><span class=\"S38C9 S2AF4 S2 c2710ydlj\" id=\"t17_239\" style=\"top: 31790px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S38CA S2AF4 S2 c2711q3jb\" id=\"t18_239\" style=\"top: 31790px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S38CB S2AF4 S2 c2712481h\" id=\"t19_239\" style=\"top: 31820px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S38CC S2AF6 S2 c2713746c\" id=\"t1a_239\" style=\"top: 31820px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38CD S2AF6 S2 c27144xr9\" id=\"t1b_239\" style=\"top: 31820px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.615 </span><span class=\"S38CE S2AF6 S2 c2715cot8\" id=\"t1c_239\" style=\"top: 31835px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / aumento de capital </span><span class=\"S38CF S2AF6 S2 c2716csv6\" id=\"t1d_239\" style=\"top: 31835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S38D0 S2AF6 S2 c27177qk7\" id=\"t1e_239\" style=\"top: 31835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">190 </span><span class=\"S38D1 S2AF6 S2 c271821u4\" id=\"t1f_239\" style=\"top: 31849px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es / devolu\u00e7\u00e3o de capital </span><span class=\"S38D2 S2AF6 S2 c27191bvq\" id=\"t1g_239\" style=\"top: 31849px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(436) </span><span class=\"S38D3 S2AF6 S2 c27200oag\" id=\"t1h_239\" style=\"top: 31849px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S38D4 S2AF6 S2 c2721lz3k\" id=\"t1i_239\" style=\"top: 31863px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00f5es l\u00edquidas do justo valor </span><span class=\"S38D5 S2AF6 S2 c2722cjoo\" id=\"t1j_239\" style=\"top: 31863px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">279 </span><span class=\"S38D6 S2AF6 S2 c2723n59y\" id=\"t1k_239\" style=\"top: 31863px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">219 </span><span class=\"S38D7 S2AF6 S2 c2724vizf\" id=\"t1l_239\" style=\"top: 31877px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S38D8 S2AF6 S2 c27258fqo\" id=\"t1m_239\" style=\"top: 31877px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S38D9 S2AF6 S2 c27268f11\" id=\"t1n_239\" style=\"top: 31877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38DA S2AF4 S2 c2727r5jz\" id=\"t1o_239\" style=\"top: 31895px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S38DB S2AF6 S2 c2728qspv\" id=\"t1p_239\" style=\"top: 31895px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38DC S2AF6 S2 c2729ikym\" id=\"t1q_239\" style=\"top: 31895px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38DD S2AF6 S2 c2730zmz5\" id=\"t1r_239\" style=\"top: 31927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 os reembolsos do FCT - Fundo de compensa\u00e7\u00e3o do Trabalho, inclu\u00eddos nas aliena\u00e7\u00f5es, totalizaram 40m\u20ac (em 2022: contribui\u00e7\u00f5es </span><span class=\"S38DE S2AF6 S2 c2731vtn7\" id=\"t1s_239\" style=\"top: 31942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o FCT no montante de 103m\u20ac, inclu\u00eddas nas aquisi\u00e7\u00f5es). Informa\u00e7\u00e3o complementar sobre aquisi\u00e7\u00f5es e aliena\u00e7\u00f5es de instrumentos </span><span class=\"S38DF S2AF6 S2 c27327hf6\" id=\"t1t_239\" style=\"top: 31958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de N\u00edvel 3 pode ser consultada na nota 39. </span><span class=\"S38E0 S2AF6 S2 c27337dkb\" id=\"t1u_239\" style=\"top: 31985px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 1 na hierarquia de justo valor registadas no exerc\u00edcio totalizaram 35m\u20ac, </span><span class=\"S38E1 S2AF6 S2 c2734daoq\" id=\"t1v_239\" style=\"top: 32001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">enquanto as varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 ascenderam a 244m\u20ac (ver nota 39). </span><span class=\"S38E2 S2AF6 S2 c27357ndf\" id=\"t1w_239\" style=\"top: 32028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das varia\u00e7\u00f5es l\u00edquidas do justo valor reconhecido em resultados e inclu\u00eddo nas rubricas \u2018Rendimentos financeiros\u2019 e \u2018Gastos </span><span class=\"S38E3 S2AF6 S2 c2736qss8\" id=\"t1x_239\" style=\"top: 32043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 \u00e9 de 279m\u20ac (2022: 238m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de zero m\u20ac (2022: -19m\u20ac). </span><span class=\"S38E4 S2AF6 S2 c27379z7c\" id=\"t1y_239\" style=\"top: 32071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A nota 39 fornece informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos financeiros, metodologias de valoriza\u00e7\u00e3o, inputs dos modelos </span><span class=\"S38E5 S2AF6 S2 c273877j3\" id=\"t1z_239\" style=\"top: 32086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e an\u00e1lises de sensibilidade e processos de valoriza\u00e7\u00e3o. </span><span class=\"S3997 S2AF4 S2 c2922j1ar\" id=\"to_241\" style=\"top: 34100px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12. </span><span class=\"S3998 S2AF4 S2 c2923g1mw\" id=\"tp_241\" style=\"top: 34100px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros por categoria </span><span class=\"S3999 S2AF4 S2 c2924eatj\" id=\"tq_241\" style=\"top: 34156px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S399A S2AF4 S2 c29259ogz\" id=\"tr_241\" style=\"top: 34127px; left: 401px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos finan. </span><span class=\"S399B S2AF4 S2 c2926vd78\" id=\"ts_241\" style=\"top: 34142px; left: 413px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao custo </span><span class=\"S399C S2AF4 S2 c2927rrja\" id=\"tt_241\" style=\"top: 34156px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado </span><span class=\"S399D S2AF4 S2 c2928jq5b\" id=\"tu_241\" style=\"top: 34127px; left: 505px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos / </span><span class=\"S399E S2AF4 S2 c2929wsgy\" id=\"tv_241\" style=\"top: 34142px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos JV </span><span class=\"S399F S2AF4 S2 c2930y5bx\" id=\"tw_241\" style=\"top: 34156px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav. result. </span><span class=\"S39A0 S2AF4 S2 c2931el1f\" id=\"tx_241\" style=\"top: 34127px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S39A1 S2AF4 S2 c2932w2mi\" id=\"ty_241\" style=\"top: 34142px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos </span><span class=\"S39A2 S2AF4 S2 c2933ypc7\" id=\"tz_241\" style=\"top: 34156px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros </span><span class=\"S39A3 S2AF4 S2 c2934sfa2\" id=\"t10_241\" style=\"top: 34127px; left: 684px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos / </span><span class=\"S39A4 S2AF4 S2 c29352t0q\" id=\"t11_241\" style=\"top: 34142px; left: 670px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos n\u00e3o </span><span class=\"S39A5 S2AF4 S2 c2936vbhh\" id=\"t12_241\" style=\"top: 34156px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros </span><span class=\"S39A6 S2AF4 S2 c29371nuc\" id=\"t13_241\" style=\"top: 34156px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S39A7 S2AF4 S2 c293883ta\" id=\"t14_241\" style=\"top: 34179px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S39A8 S2AF6 S2 c2939bpmd\" id=\"t15_241\" style=\"top: 34194px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S39A9 S2AF6 S2 c2940l416\" id=\"t16_241\" style=\"top: 34194px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39AA S2AF6 S2 c2941oidv\" id=\"t17_241\" style=\"top: 34194px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S39AB S2AF6 S2 c2942t18a\" id=\"t18_241\" style=\"top: 34194px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39AC S2AF6 S2 c2943sx39\" id=\"t19_241\" style=\"top: 34194px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39AD S2AF6 S2 c2944n52q\" id=\"t1a_241\" style=\"top: 34194px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S39AE S2AF6 S2 c294543t6\" id=\"t1b_241\" style=\"top: 34208px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S39AF S2AF6 S2 c29467n95\" id=\"t1c_241\" style=\"top: 34208px; left: 445px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S39B0 S2AF6 S2 c2947mx52\" id=\"t1d_241\" style=\"top: 34208px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39B1 S2AF6 S2 c2948co1u\" id=\"t1e_241\" style=\"top: 34208px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39B2 S2AF6 S2 c2949mvp7\" id=\"t1f_241\" style=\"top: 34208px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S39B3 S2AF6 S2 c29504hvk\" id=\"t1g_241\" style=\"top: 34208px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S39B4 S2AF6 S2 c29519kck\" id=\"t1h_241\" style=\"top: 34222px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S39B5 S2AF6 S2 c2952v168\" id=\"t1i_241\" style=\"top: 34222px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.332 </span><span class=\"S39B6 S2AF6 S2 c29538bm6\" id=\"t1j_241\" style=\"top: 34222px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39B7 S2AF6 S2 c29545mdj\" id=\"t1k_241\" style=\"top: 34222px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39B8 S2AF6 S2 c2955og70\" id=\"t1l_241\" style=\"top: 34222px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.034 </span><span class=\"S39B9 S2AF6 S2 c29560u1s\" id=\"t1m_241\" style=\"top: 34222px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">54.366 </span><span class=\"S39BA S2AF6 S2 c2957ot92\" id=\"t1n_241\" style=\"top: 34236px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S39BB S2AF6 S2 c2958h05l\" id=\"t1o_241\" style=\"top: 34236px; left: 445px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S39BC S2AF6 S2 c2959jn4y\" id=\"t1p_241\" style=\"top: 34236px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39BD S2AF6 S2 c2960868z\" id=\"t1q_241\" style=\"top: 34236px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39BE S2AF6 S2 c296196na\" id=\"t1r_241\" style=\"top: 34236px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39BF S2AF6 S2 c2962jvfo\" id=\"t1s_241\" style=\"top: 34236px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S39C0 S2AF6 S2 c2963batw\" id=\"t1t_241\" style=\"top: 34250px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S39C1 S2AF6 S2 c2964oh90\" id=\"t1u_241\" style=\"top: 34250px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39C2 S2AF6 S2 c2965e1dt\" id=\"t1v_241\" style=\"top: 34250px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S39C3 S2AF6 S2 c2966v5m2\" id=\"t1w_241\" style=\"top: 34250px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39C4 S2AF6 S2 c2967fd73\" id=\"t1x_241\" style=\"top: 34250px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39C5 S2AF6 S2 c2968ipey\" id=\"t1y_241\" style=\"top: 34250px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S39C6 S2AF6 S2 c2969lnx0\" id=\"t1z_241\" style=\"top: 34265px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S39C7 S2AF6 S2 c2970bz4i\" id=\"t20_241\" style=\"top: 34265px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39C8 S2AF6 S2 c29718k3a\" id=\"t21_241\" style=\"top: 34265px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39C9 S2AF6 S2 c2972h998\" id=\"t22_241\" style=\"top: 34265px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39CA S2AF6 S2 c2973p3sk\" id=\"t23_241\" style=\"top: 34265px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.963 </span><span class=\"S39CB S2AF6 S2 c2974c3j5\" id=\"t24_241\" style=\"top: 34265px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.963 </span><span class=\"S39CC S2AF6 S2 c2975ipvf\" id=\"t25_241\" style=\"top: 34279px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S39CD S2AF6 S2 c2976o5a9\" id=\"t26_241\" style=\"top: 34279px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S39CE S2AF6 S2 c2977v1jo\" id=\"t27_241\" style=\"top: 34279px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39CF S2AF6 S2 c2978619d\" id=\"t28_241\" style=\"top: 34279px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39D0 S2AF6 S2 c2979tqjq\" id=\"t29_241\" style=\"top: 34279px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39D1 S2AF6 S2 c2980bpn5\" id=\"t2a_241\" style=\"top: 34279px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S39D2 S2AF6 S2 c2981iq3o\" id=\"t2b_241\" style=\"top: 34297px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">98.725 </span><span class=\"S39D3 S2AF6 S2 c29825vfz\" id=\"t2c_241\" style=\"top: 34297px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14.724 </span><span class=\"S39D4 S2AF6 S2 c2983m48y\" id=\"t2d_241\" style=\"top: 34297px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39D5 S2AF6 S2 c2984milk\" id=\"t2e_241\" style=\"top: 34297px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.022 </span><span class=\"S39D6 S2AF6 S2 c2985ekjs\" id=\"t2f_241\" style=\"top: 34297px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">121.471 </span><span class=\"S39D7 S2AF4 S2 c298659rq\" id=\"t2g_241\" style=\"top: 34316px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S39D8 S2AF6 S2 c2987tmig\" id=\"t2h_241\" style=\"top: 34330px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S39D9 S2AF6 S2 c2988vux2\" id=\"t2i_241\" style=\"top: 34330px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39DA S2AF6 S2 c2989k0ng\" id=\"t2j_241\" style=\"top: 34330px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39DB S2AF6 S2 c2990ijom\" id=\"t2k_241\" style=\"top: 34330px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S39DC S2AF6 S2 c2991ubah\" id=\"t2l_241\" style=\"top: 34330px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39DD S2AF6 S2 c29924zey\" id=\"t2m_241\" style=\"top: 34330px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S39DE S2AF6 S2 c29939h0g\" id=\"t2n_241\" style=\"top: 34345px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros passivos n\u00e3o correntes </span><span class=\"S39DF S2AF6 S2 c2994opdz\" id=\"t2o_241\" style=\"top: 34345px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39E0 S2AF6 S2 c2995ud0a\" id=\"t2p_241\" style=\"top: 34345px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39E1 S2AF6 S2 c29965bqq\" id=\"t2q_241\" style=\"top: 34345px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39E2 S2AF6 S2 c2997j0y3\" id=\"t2r_241\" style=\"top: 34345px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S39E3 S2AF6 S2 c2998nxbo\" id=\"t2s_241\" style=\"top: 34345px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S39E4 S2AF6 S2 c29990jsa\" id=\"t2t_241\" style=\"top: 34359px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S39E5 S2AF6 S2 c30008ceo\" id=\"t2u_241\" style=\"top: 34359px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39E6 S2AF6 S2 c3001qxsp\" id=\"t2v_241\" style=\"top: 34359px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39E7 S2AF6 S2 c30024ir5\" id=\"t2w_241\" style=\"top: 34359px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S39E8 S2AF6 S2 c3003gwuj\" id=\"t2x_241\" style=\"top: 34359px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39E9 S2AF6 S2 c3004azhz\" id=\"t2y_241\" style=\"top: 34359px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S39EA S2AF6 S2 c3005qgp7\" id=\"t2z_241\" style=\"top: 34373px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S39EB S2AF6 S2 c3006zvtf\" id=\"t30_241\" style=\"top: 34373px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39EC S2AF6 S2 c3007y4e5\" id=\"t31_241\" style=\"top: 34373px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S39ED S2AF6 S2 c3008g0g3\" id=\"t32_241\" style=\"top: 34373px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39EE S2AF6 S2 c3009k0l7\" id=\"t33_241\" style=\"top: 34373px; left: 739px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39EF S2AF6 S2 c3010ic25\" id=\"t34_241\" style=\"top: 34373px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S39F0 S2AF6 S2 c301134ry\" id=\"t35_241\" style=\"top: 34387px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S39F1 S2AF6 S2 c3012yugk\" id=\"t36_241\" style=\"top: 34387px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39F2 S2AF6 S2 c30137hqy\" id=\"t37_241\" style=\"top: 34387px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39F3 S2AF6 S2 c3014fgri\" id=\"t38_241\" style=\"top: 34387px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39F4 S2AF6 S2 c3015larb\" id=\"t39_241\" style=\"top: 34387px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S39F5 S2AF6 S2 c3016co1d\" id=\"t3a_241\" style=\"top: 34387px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S39F6 S2AF6 S2 c30173gjs\" id=\"t3b_241\" style=\"top: 34405px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S39F7 S2AF6 S2 c30185h48\" id=\"t3c_241\" style=\"top: 34405px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S39F8 S2AF6 S2 c3019fach\" id=\"t3d_241\" style=\"top: 34405px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56.404 </span><span class=\"S39F9 S2AF6 S2 c3020agwj\" id=\"t3e_241\" style=\"top: 34405px; left: 707px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.370 </span><span class=\"S39FA S2AF6 S2 c3021q32k\" id=\"t3f_241\" style=\"top: 34405px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77.034 </span><span class=\"S39FB S2AF4 S2 c3022i569\" id=\"t3g_241\" style=\"top: 34466px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S39FC S2AF4 S2 c30235pge\" id=\"t3h_241\" style=\"top: 34437px; left: 399px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos finan. </span><span class=\"S39FD S2AF4 S2 c3024pqqr\" id=\"t3i_241\" style=\"top: 34451px; left: 412px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao custo </span><span class=\"S39FE S2AF4 S2 c3025ob3g\" id=\"t3j_241\" style=\"top: 34466px; left: 403px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado </span><span class=\"S39FF S2AF4 S2 c30263qxz\" id=\"t3k_241\" style=\"top: 34437px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos / </span><span class=\"S3A00 S2AF4 S2 c3027rlsp\" id=\"t3l_241\" style=\"top: 34451px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos JV </span><span class=\"S3A01 S2AF4 S2 c3028d2mn\" id=\"t3m_241\" style=\"top: 34466px; left: 488px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav. result. </span><span class=\"S3A02 S2AF4 S2 c3029u373\" id=\"t3n_241\" style=\"top: 34437px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S3A03 S2AF4 S2 c3030lrv5\" id=\"t3o_241\" style=\"top: 34451px; left: 592px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos </span><span class=\"S3A04 S2AF4 S2 c3031bkuc\" id=\"t3p_241\" style=\"top: 34466px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros </span><span class=\"S3A05 S2AF4 S2 c3032rqmm\" id=\"t3q_241\" style=\"top: 34437px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos / </span><span class=\"S3A06 S2AF4 S2 c3033ojsr\" id=\"t3r_241\" style=\"top: 34451px; left: 670px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos n\u00e3o </span><span class=\"S3A07 S2AF4 S2 c3034yq2q\" id=\"t3s_241\" style=\"top: 34466px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros </span><span class=\"S3A08 S2AF4 S2 c3035fp0t\" id=\"t3t_241\" style=\"top: 34466px; left: 780px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3A09 S2AF4 S2 c3036wyl6\" id=\"t3u_241\" style=\"top: 34489px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3A0A S2AF6 S2 c3037wrc3\" id=\"t3v_241\" style=\"top: 34503px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S3A0B S2AF6 S2 c30387r99\" id=\"t3w_241\" style=\"top: 34503px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A0C S2AF6 S2 c3039n8a6\" id=\"t3x_241\" style=\"top: 34503px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S3A0D S2AF6 S2 c3040hzse\" id=\"t3y_241\" style=\"top: 34503px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A0E S2AF6 S2 c3041bbdd\" id=\"t3z_241\" style=\"top: 34503px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A0F S2AF6 S2 c3042zsxg\" id=\"t40_241\" style=\"top: 34503px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S3A10 S2AF6 S2 c3043l9xs\" id=\"t41_241\" style=\"top: 34517px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S3A11 S2AF6 S2 c3044pdxs\" id=\"t42_241\" style=\"top: 34517px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S3A12 S2AF6 S2 c3045tvtk\" id=\"t43_241\" style=\"top: 34517px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A13 S2AF6 S2 c3046pcuw\" id=\"t44_241\" style=\"top: 34517px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A14 S2AF6 S2 c304788qv\" id=\"t45_241\" style=\"top: 34517px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A15 S2AF6 S2 c3048dfwq\" id=\"t46_241\" style=\"top: 34517px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S3A16 S2AF6 S2 c3049oj1r\" id=\"t47_241\" style=\"top: 34532px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S3A17 S2AF6 S2 c30503sw4\" id=\"t48_241\" style=\"top: 34532px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.477 </span><span class=\"S3A18 S2AF6 S2 c30510f9m\" id=\"t49_241\" style=\"top: 34532px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A19 S2AF6 S2 c3052d9ex\" id=\"t4a_241\" style=\"top: 34532px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A1A S2AF6 S2 c3053xgss\" id=\"t4b_241\" style=\"top: 34532px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.350 </span><span class=\"S3A1B S2AF6 S2 c3054nx13\" id=\"t4c_241\" style=\"top: 34532px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.827 </span><span class=\"S3A1C S2AF6 S2 c3055gohp\" id=\"t4d_241\" style=\"top: 34546px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S3A1D S2AF6 S2 c3056fnoe\" id=\"t4e_241\" style=\"top: 34546px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S3A1E S2AF6 S2 c3057qezg\" id=\"t4f_241\" style=\"top: 34546px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A1F S2AF6 S2 c3058bl1r\" id=\"t4g_241\" style=\"top: 34546px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A20 S2AF6 S2 c3059okbe\" id=\"t4h_241\" style=\"top: 34546px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A21 S2AF6 S2 c3060t4ue\" id=\"t4i_241\" style=\"top: 34546px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S3A22 S2AF6 S2 c30614zwz\" id=\"t4j_241\" style=\"top: 34560px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3A23 S2AF6 S2 c30628ww8\" id=\"t4k_241\" style=\"top: 34560px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A24 S2AF6 S2 c306372vn\" id=\"t4l_241\" style=\"top: 34560px; left: 544px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3A25 S2AF6 S2 c3064n533\" id=\"t4m_241\" style=\"top: 34560px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A26 S2AF6 S2 c30655ir4\" id=\"t4n_241\" style=\"top: 34560px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A27 S2AF6 S2 c3066q368\" id=\"t4o_241\" style=\"top: 34560px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3A28 S2AF6 S2 c3067r9w3\" id=\"t4p_241\" style=\"top: 34574px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S3A29 S2AF6 S2 c30680rid\" id=\"t4q_241\" style=\"top: 34574px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A2A S2AF6 S2 c30697r0z\" id=\"t4r_241\" style=\"top: 34574px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A2B S2AF6 S2 c3070rjw9\" id=\"t4s_241\" style=\"top: 34574px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A2C S2AF6 S2 c3071zgnc\" id=\"t4t_241\" style=\"top: 34574px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.388 </span><span class=\"S3A2D S2AF6 S2 c3072acyr\" id=\"t4u_241\" style=\"top: 34574px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.388 </span><span class=\"S3A2E S2AF6 S2 c3073e6ja\" id=\"t4v_241\" style=\"top: 34588px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S3A2F S2AF6 S2 c3074m0gc\" id=\"t4w_241\" style=\"top: 34588px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3A30 S2AF6 S2 c30756wmc\" id=\"t4x_241\" style=\"top: 34588px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A31 S2AF6 S2 c3076uuaa\" id=\"t4y_241\" style=\"top: 34588px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A32 S2AF6 S2 c3077bv1o\" id=\"t4z_241\" style=\"top: 34588px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A33 S2AF6 S2 c3078oj70\" id=\"t50_241\" style=\"top: 34588px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3A34 S2AF6 S2 c30794quy\" id=\"t51_241\" style=\"top: 34606px; left: 430px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">123.771 </span><span class=\"S3A35 S2AF6 S2 c3080njx8\" id=\"t52_241\" style=\"top: 34606px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14.125 </span><span class=\"S3A36 S2AF6 S2 c3081eljz\" id=\"t53_241\" style=\"top: 34606px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A37 S2AF6 S2 c3082acov\" id=\"t54_241\" style=\"top: 34606px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.738 </span><span class=\"S3A38 S2AF6 S2 c3083q1bh\" id=\"t55_241\" style=\"top: 34606px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">144.634 </span><span class=\"S3A39 S2AF4 S2 c3084zv3i\" id=\"t56_241\" style=\"top: 34626px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3A3A S2AF6 S2 c3085wofy\" id=\"t57_241\" style=\"top: 34640px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3A3B S2AF6 S2 c3086gted\" id=\"t58_241\" style=\"top: 34640px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A3C S2AF6 S2 c30870z03\" id=\"t59_241\" style=\"top: 34640px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A3D S2AF6 S2 c30881blf\" id=\"t5a_241\" style=\"top: 34640px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3A3E S2AF6 S2 c30894m08\" id=\"t5b_241\" style=\"top: 34640px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A3F S2AF6 S2 c3090krce\" id=\"t5c_241\" style=\"top: 34640px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3A40 S2AF6 S2 c3091b6s3\" id=\"t5d_241\" style=\"top: 34654px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros passivos n\u00e3o correntes </span><span class=\"S3A41 S2AF6 S2 c3092itjt\" id=\"t5e_241\" style=\"top: 34654px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A42 S2AF6 S2 c3093k8jw\" id=\"t5f_241\" style=\"top: 34654px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A43 S2AF6 S2 c3094ec2p\" id=\"t5g_241\" style=\"top: 34654px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A44 S2AF6 S2 c3095dj6w\" id=\"t5h_241\" style=\"top: 34654px; left: 713px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3A45 S2AF6 S2 c3096zdmn\" id=\"t5i_241\" style=\"top: 34654px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3A46 S2AF6 S2 c3097ri9b\" id=\"t5j_241\" style=\"top: 34669px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S3A47 S2AF6 S2 c3098jml8\" id=\"t5k_241\" style=\"top: 34669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A48 S2AF6 S2 c3099cydo\" id=\"t5l_241\" style=\"top: 34669px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A49 S2AF6 S2 c3100ffpz\" id=\"t5m_241\" style=\"top: 34669px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3A4A S2AF6 S2 c3101kwph\" id=\"t5n_241\" style=\"top: 34669px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A4B S2AF6 S2 c31029ndc\" id=\"t5o_241\" style=\"top: 34669px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3A4C S2AF6 S2 c3103p2io\" id=\"t5p_241\" style=\"top: 34683px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3A4D S2AF6 S2 c31044hia\" id=\"t5q_241\" style=\"top: 34683px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A4E S2AF6 S2 c3105iq9k\" id=\"t5r_241\" style=\"top: 34683px; left: 544px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3A4F S2AF6 S2 c3106y1tk\" id=\"t5s_241\" style=\"top: 34683px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A50 S2AF6 S2 c31074ghd\" id=\"t5t_241\" style=\"top: 34683px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A51 S2AF6 S2 c3108kf33\" id=\"t5u_241\" style=\"top: 34683px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3A52 S2AF6 S2 c3109f3sm\" id=\"t5v_241\" style=\"top: 34697px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S3A53 S2AF6 S2 c3110a3c3\" id=\"t5w_241\" style=\"top: 34697px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A54 S2AF6 S2 c311159yx\" id=\"t5x_241\" style=\"top: 34697px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A55 S2AF6 S2 c3112leae\" id=\"t5y_241\" style=\"top: 34697px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A56 S2AF6 S2 c3113jww9\" id=\"t5z_241\" style=\"top: 34697px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3A57 S2AF6 S2 c3114qx4s\" id=\"t60_241\" style=\"top: 34697px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3A58 S2AF6 S2 c3115zqhu\" id=\"t61_241\" style=\"top: 34715px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A59 S2AF6 S2 c3116rqwh\" id=\"t62_241\" style=\"top: 34715px; left: 544px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3A5A S2AF6 S2 c3117lzv6\" id=\"t63_241\" style=\"top: 34715px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60.232 </span><span class=\"S3A5B S2AF6 S2 c3118ve3h\" id=\"t64_241\" style=\"top: 34715px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.721 </span><span class=\"S3A5C S2AF6 S2 c311930ty\" id=\"t65_241\" style=\"top: 34715px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">84.065 </span><span class=\"S3A8E S2AF6 S2 c3173k6am\" id=\"t1i_242\" style=\"top: 35651px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas para os clientes da Novabase \u00e0 data 31 de dezembro de 2022 e 31 de dezembro de </span><span class=\"S3A8F S2AF6 S2 c3174nul5\" id=\"t1j_242\" style=\"top: 35667px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 \u00e9 analisada como segue: </span><span class=\"S3A90 S2AF4 S2 c3175yj9z\" id=\"t1k_242\" style=\"top: 35722px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3A91 S2AF4 S2 c3176sbk5\" id=\"t1l_242\" style=\"top: 35694px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3A92 S2AF4 S2 c31774d4l\" id=\"t1m_242\" style=\"top: 35708px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3A93 S2AF4 S2 c3178nydj\" id=\"t1n_242\" style=\"top: 35722px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3A94 S2AF4 S2 c3179r1yn\" id=\"t1o_242\" style=\"top: 35708px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3A95 S2AF4 S2 c3180les0\" id=\"t1p_242\" style=\"top: 35722px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3A96 S2AF4 S2 c3181uc0m\" id=\"t1q_242\" style=\"top: 35708px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3A97 S2AF4 S2 c31820mbd\" id=\"t1r_242\" style=\"top: 35722px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3A98 S2AF4 S2 c31833u2m\" id=\"t1s_242\" style=\"top: 35708px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3A99 S2A51 S2 c3184ct1w\" id=\"t1t_242\" style=\"top: 35722px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3A9A S2AF6 S2 c31858940\" id=\"t1u_242\" style=\"top: 35752px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3A9B S2AF6 S2 c3186hemx\" id=\"t1v_242\" style=\"top: 35752px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,19% </span><span class=\"S3A9C S2AF6 S2 c3187tat1\" id=\"t1w_242\" style=\"top: 35752px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.845 </span><span class=\"S3A9D S2AF6 S2 c3188hfu3\" id=\"t1x_242\" style=\"top: 35752px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3A9E S2AF6 S2 c3189738q\" id=\"t1y_242\" style=\"top: 35752px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3A9F S2AF6 S2 c3190nfey\" id=\"t1z_242\" style=\"top: 35766px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AA0 S2AF6 S2 c3191nhdp\" id=\"t20_242\" style=\"top: 35766px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,04% </span><span class=\"S3AA1 S2AF6 S2 c31920xer\" id=\"t21_242\" style=\"top: 35766px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.920 </span><span class=\"S3AA2 S2AF6 S2 c31933gs1\" id=\"t22_242\" style=\"top: 35766px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S3AA3 S2AF6 S2 c3194vgnz\" id=\"t23_242\" style=\"top: 35766px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA4 S2AF6 S2 c3195n0yx\" id=\"t24_242\" style=\"top: 35780px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AA5 S2AF6 S2 c31963l1o\" id=\"t25_242\" style=\"top: 35780px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26,82% </span><span class=\"S3AA6 S2AF6 S2 c31979tab\" id=\"t26_242\" style=\"top: 35780px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S3AA7 S2AF6 S2 c3198ib39\" id=\"t27_242\" style=\"top: 35780px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">229 </span><span class=\"S3AA8 S2AF6 S2 c3199abuj\" id=\"t28_242\" style=\"top: 35780px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA9 S2AF6 S2 c3200vum1\" id=\"t29_242\" style=\"top: 35794px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3AAA S2AF6 S2 c3201issh\" id=\"t2a_242\" style=\"top: 35794px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,87% </span><span class=\"S3AAB S2AF6 S2 c3202ledl\" id=\"t2b_242\" style=\"top: 35794px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">544 </span><span class=\"S3AAC S2AF6 S2 c32037mi2\" id=\"t2c_242\" style=\"top: 35794px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">457 </span><span class=\"S3AAD S2AF6 S2 c3204s8w8\" id=\"t2d_242\" style=\"top: 35794px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3AAE S2AF6 S2 c3205yhrf\" id=\"t2e_242\" style=\"top: 35812px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.227 </span><span class=\"S3AAF S2AF6 S2 c3206qxpz\" id=\"t2f_242\" style=\"top: 35812px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3AB0 S2AF4 S2 c32076b3f\" id=\"t2g_242\" style=\"top: 35871px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3AB1 S2AF4 S2 c3208rcyj\" id=\"t2h_242\" style=\"top: 35843px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3AB2 S2AF4 S2 c3209m8ai\" id=\"t2i_242\" style=\"top: 35857px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3AB3 S2AF4 S2 c3210h5gw\" id=\"t2j_242\" style=\"top: 35871px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3AB4 S2AF4 S2 c3211siyh\" id=\"t2k_242\" style=\"top: 35857px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3AB5 S2AF4 S2 c32129zoz\" id=\"t2l_242\" style=\"top: 35871px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3AB6 S2AF4 S2 c3213blpi\" id=\"t2m_242\" style=\"top: 35857px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3AB7 S2AF4 S2 c3214ylb0\" id=\"t2n_242\" style=\"top: 35871px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3AB8 S2AF4 S2 c3215y3fu\" id=\"t2o_242\" style=\"top: 35857px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3AB9 S2A51 S2 c3216c88c\" id=\"t2p_242\" style=\"top: 35871px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3ABA S2AF6 S2 c3217gfr7\" id=\"t2q_242\" style=\"top: 35900px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3ABB S2AF6 S2 c32186ynl\" id=\"t2r_242\" style=\"top: 35900px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,12% </span><span class=\"S3ABC S2AF6 S2 c3219mvim\" id=\"t2s_242\" style=\"top: 35900px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.645 </span><span class=\"S3ABD S2AF6 S2 c3220nrrg\" id=\"t2t_242\" style=\"top: 35900px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30 </span><span class=\"S3ABE S2AF6 S2 c3221judg\" id=\"t2u_242\" style=\"top: 35900px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3ABF S2AF6 S2 c32229jd5\" id=\"t2v_242\" style=\"top: 35914px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AC0 S2AF6 S2 c322359jy\" id=\"t2w_242\" style=\"top: 35914px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,28% </span><span class=\"S3AC1 S2AF6 S2 c3224tl6g\" id=\"t2x_242\" style=\"top: 35914px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.612 </span><span class=\"S3AC2 S2AF6 S2 c3225581j\" id=\"t2y_242\" style=\"top: 35914px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S3AC3 S2AF6 S2 c3226q5va\" id=\"t2z_242\" style=\"top: 35914px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC4 S2AF6 S2 c3227q5ky\" id=\"t30_242\" style=\"top: 35928px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AC5 S2AF6 S2 c32281yct\" id=\"t31_242\" style=\"top: 35928px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">64,82% </span><span class=\"S3AC6 S2AF6 S2 c3229ary0\" id=\"t32_242\" style=\"top: 35928px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">807 </span><span class=\"S3AC7 S2AF6 S2 c3230runz\" id=\"t33_242\" style=\"top: 35928px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">517 </span><span class=\"S3AC8 S2AF6 S2 c3231y8ou\" id=\"t34_242\" style=\"top: 35928px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC9 S2AF6 S2 c32320l3r\" id=\"t35_242\" style=\"top: 35943px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3ACA S2AF6 S2 c3233ny2i\" id=\"t36_242\" style=\"top: 35943px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77,39% </span><span class=\"S3ACB S2AF6 S2 c3234fgm0\" id=\"t37_242\" style=\"top: 35943px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">275 </span><span class=\"S3ACC S2AF6 S2 c3235oxqo\" id=\"t38_242\" style=\"top: 35943px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">210 </span><span class=\"S3ACD S2AF6 S2 c3236ng68\" id=\"t39_242\" style=\"top: 35943px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3ACE S2AF6 S2 c32379t08\" id=\"t3a_242\" style=\"top: 35961px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.339 </span><span class=\"S3ACF S2AF6 S2 c323845uk\" id=\"t3b_242\" style=\"top: 35961px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3AD0 S2AF6 S2 c32390x9c\" id=\"t3c_242\" style=\"top: 35991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a concentra\u00e7\u00e3o do saldo de clientes do Grupo e sobre a distribui\u00e7\u00e3o dos clientes com maiores saldos por mercado </span><span class=\"S3AD1 S2AF6 S2 c3240t1nj\" id=\"t3d_242\" style=\"top: 36006px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geogr\u00e1fico e por sector de atividade s\u00e3o dados na nota 3 c). </span><span class=\"S3AD2 S2AF6 S2 c3241dyqb\" id=\"t3e_242\" style=\"top: 36034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de clientes e outros devedores s\u00e3o analisados como segue: </span><span class=\"S3AD3 S2AF4 S2 c3242fxz3\" id=\"t3f_242\" style=\"top: 36063px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes </span><span class=\"S3AD4 S2AF4 S2 c3243s3oh\" id=\"t3g_242\" style=\"top: 36063px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O. Devedores </span><span class=\"S3AD5 S2AF4 S2 c3244j2pq\" id=\"t3h_242\" style=\"top: 36063px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3AD6 S2AF4 S2 c3245tl1j\" id=\"t3i_242\" style=\"top: 36081px; left: 307px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD7 S2AF4 S2 c3246v5ct\" id=\"t3j_242\" style=\"top: 36081px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3AD8 S2AF4 S2 c3247mr6k\" id=\"t3k_242\" style=\"top: 36081px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD9 S2AF4 S2 c3248a464\" id=\"t3l_242\" style=\"top: 36081px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADA S2AF4 S2 c3249bm53\" id=\"t3m_242\" style=\"top: 36081px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3ADB S2AF4 S2 c3250xm9d\" id=\"t3n_242\" style=\"top: 36081px; left: 762px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADC S2AF4 S2 c3251pm9a\" id=\"t3o_242\" style=\"top: 36112px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3ADD S2AF6 S2 c3252ncdf\" id=\"t3p_242\" style=\"top: 36112px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3ADE S2AF6 S2 c3253lcj7\" id=\"t3q_242\" style=\"top: 36112px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">901 </span><span class=\"S3ADF S2AF6 S2 c3254njt0\" id=\"t3r_242\" style=\"top: 36112px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3AE0 S2AF6 S2 c3255f46d\" id=\"t3s_242\" style=\"top: 36112px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.058 </span><span class=\"S3AE1 S2AF6 S2 c3256h6wo\" id=\"t3t_242\" style=\"top: 36112px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3AE2 S2AF6 S2 c32576pir\" id=\"t3u_242\" style=\"top: 36112px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.959 </span><span class=\"S3AE3 S2AF6 S2 c3258ytp8\" id=\"t3v_242\" style=\"top: 36126px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3AE4 S2AF6 S2 c325958jw\" id=\"t3w_242\" style=\"top: 36126px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE5 S2AF6 S2 c32602m0c\" id=\"t3x_242\" style=\"top: 36126px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AE6 S2AF6 S2 c32617urn\" id=\"t3y_242\" style=\"top: 36126px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE7 S2AF6 S2 c3262c068\" id=\"t3z_242\" style=\"top: 36126px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE8 S2AF6 S2 c32639zwx\" id=\"t40_242\" style=\"top: 36126px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE9 S2AF6 S2 c3264ozzn\" id=\"t41_242\" style=\"top: 36126px; left: 810px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AEA S2AF6 S2 c3265jid2\" id=\"t42_242\" style=\"top: 36140px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3AEB S2AF6 S2 c32668umk\" id=\"t43_242\" style=\"top: 36140px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(224) </span><span class=\"S3AEC S2AF6 S2 c3267ghhl\" id=\"t44_242\" style=\"top: 36140px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(380) </span><span class=\"S3AED S2AF6 S2 c3268h0p7\" id=\"t45_242\" style=\"top: 36140px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(273) </span><span class=\"S3AEE S2AF6 S2 c3269eiyh\" id=\"t46_242\" style=\"top: 36140px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3AEF S2AF6 S2 c3270p22r\" id=\"t47_242\" style=\"top: 36140px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(497) </span><span class=\"S3AF0 S2AF6 S2 c327153vc\" id=\"t48_242\" style=\"top: 36140px; left: 801px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(400) </span><span class=\"S3AF1 S2AF6 S2 c3272br3i\" id=\"t49_242\" style=\"top: 36154px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as cambiais </span><span class=\"S3AF2 S2AF6 S2 c3273zx5v\" id=\"t4a_242\" style=\"top: 36154px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF3 S2AF6 S2 c3274vrbv\" id=\"t4b_242\" style=\"top: 36154px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF4 S2AF6 S2 c3275m31o\" id=\"t4c_242\" style=\"top: 36154px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF5 S2AF6 S2 c3276hsuo\" id=\"t4d_242\" style=\"top: 36154px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF6 S2AF6 S2 c3277fhn8\" id=\"t4e_242\" style=\"top: 36154px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF7 S2AF6 S2 c32785vna\" id=\"t4f_242\" style=\"top: 36154px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF8 S2AF6 S2 c32799c8i\" id=\"t4g_242\" style=\"top: 36168px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S3AF9 S2AF6 S2 c32809kl1\" id=\"t4h_242\" style=\"top: 36168px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFA S2AF6 S2 c3281x8ed\" id=\"t4i_242\" style=\"top: 36168px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFB S2AF6 S2 c3282r874\" id=\"t4j_242\" style=\"top: 36168px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFC S2AF6 S2 c3283kfjh\" id=\"t4k_242\" style=\"top: 36168px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFD S2AF6 S2 c3284za1x\" id=\"t4l_242\" style=\"top: 36168px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFE S2AF6 S2 c3285h7xp\" id=\"t4m_242\" style=\"top: 36168px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFF S2AF6 S2 c328652r3\" id=\"t4n_242\" style=\"top: 36183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3B00 S2AF6 S2 c3287nudp\" id=\"t4o_242\" style=\"top: 36183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B01 S2AF6 S2 c3288pj5p\" id=\"t4p_242\" style=\"top: 36183px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B02 S2AF6 S2 c3289mjzf\" id=\"t4q_242\" style=\"top: 36183px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B03 S2AF6 S2 c3290bfw9\" id=\"t4r_242\" style=\"top: 36183px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B04 S2AF6 S2 c329181kh\" id=\"t4s_242\" style=\"top: 36183px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B05 S2AF6 S2 c32923w12\" id=\"t4t_242\" style=\"top: 36183px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B06 S2AF6 S2 c3293gfkx\" id=\"t4u_242\" style=\"top: 36197px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S3B07 S2AF6 S2 c3294qnj3\" id=\"t4v_242\" style=\"top: 36197px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B08 S2AF6 S2 c3295uomq\" id=\"t4w_242\" style=\"top: 36197px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B09 S2AF6 S2 c32961y4v\" id=\"t4x_242\" style=\"top: 36197px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0A S2AF6 S2 c32974559\" id=\"t4y_242\" style=\"top: 36197px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0B S2AF6 S2 c3298nybp\" id=\"t4z_242\" style=\"top: 36197px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B0C S2AF6 S2 c3299ef98\" id=\"t50_242\" style=\"top: 36197px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0D S2AF4 S2 c3300wxy1\" id=\"t51_242\" style=\"top: 36215px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B0E S2AF6 S2 c3301gnyw\" id=\"t52_242\" style=\"top: 36215px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3B0F S2AF6 S2 c3302t79j\" id=\"t53_242\" style=\"top: 36215px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3B10 S2AF6 S2 c33038m59\" id=\"t54_242\" style=\"top: 36215px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">765 </span><span class=\"S3B11 S2AF6 S2 c33047vqp\" id=\"t55_242\" style=\"top: 36215px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3B12 S2AF6 S2 c3305jzal\" id=\"t56_242\" style=\"top: 36215px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.545 </span><span class=\"S3B13 S2AF6 S2 c3306jezj\" id=\"t57_242\" style=\"top: 36215px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3B14 S2AF6 S2 c3309g5gq\" id=\"t3_243\" style=\"top: 36518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de clientes e outros devedores reconhecido em resultados e inclu\u00eddo em \u2018Imparidade </span><span class=\"S3B15 S2AF6 S2 c3310lsrm\" id=\"t4_243\" style=\"top: 36534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">l\u00edquida de clientes e outras contas a receber\u2019 \u00e9 de -156m\u20ac (2022: 193m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de </span><span class=\"S3B16 S2AF6 S2 c3311keft\" id=\"t5_243\" style=\"top: 36549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43m\u20ac (2022: -88m\u20ac). </span><span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span><span class=\"S3256 S2AF6 S2 c3430h97a\" id=\"t15_244\" style=\"top: 38259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a curto prazo s\u00e3o analisados como segue: </span><span class=\"S3B88 S2AF4 S2 c3431ovbb\" id=\"t16_244\" style=\"top: 38288px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B89 S2AF4 S2 c3432ztcj\" id=\"t17_244\" style=\"top: 38288px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B8A S2AF4 S2 c343304ff\" id=\"t18_244\" style=\"top: 38319px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3B8B S2AF6 S2 c34342ujs\" id=\"t19_244\" style=\"top: 38319px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B8C S2AF6 S2 c34353vf3\" id=\"t1a_244\" style=\"top: 38319px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S3B8D S2AF6 S2 c3436kwll\" id=\"t1b_244\" style=\"top: 38333px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3B8E S2AF6 S2 c34373wrf\" id=\"t1c_244\" style=\"top: 38333px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B8F S2AF6 S2 c3438kmle\" id=\"t1d_244\" style=\"top: 38333px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B90 S2AF6 S2 c3439kvcx\" id=\"t1e_244\" style=\"top: 38347px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3B91 S2AF6 S2 c34408rfl\" id=\"t1f_244\" style=\"top: 38347px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3B92 S2AF6 S2 c3441krr1\" id=\"t1g_244\" style=\"top: 38347px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) </span><span class=\"S3B93 S2AF4 S2 c3442zqii\" id=\"t1h_244\" style=\"top: 38366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B94 S2AF6 S2 c3443zli3\" id=\"t1i_244\" style=\"top: 38366px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B95 S2AF6 S2 c3444sfer\" id=\"t1j_244\" style=\"top: 38366px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B96 S2AF6 S2 c3445qfaa\" id=\"t1k_244\" style=\"top: 38397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras reconhecido em resultados e inclu\u00eddo em resultados </span><span class=\"S3B97 S2AF6 S2 c34469m49\" id=\"t1l_244\" style=\"top: 38413px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros \u00e9 de -6m\u20ac (2022: 2m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de 3m\u20ac (2022: -3m\u20ac). </span><span class=\"S3CC8 S2AF4 S2 c37591ear\" id=\"t1p_247\" style=\"top: 42380px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21. </span><span class=\"S3CC9 S2AF4 S2 c3760i491\" id=\"t1q_247\" style=\"top: 42380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3CCA S2AF4 S2 c376163tr\" id=\"t1r_247\" style=\"top: 42409px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3CCB S2AF4 S2 c3762ld92\" id=\"t1s_247\" style=\"top: 42409px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3CCC S2AF4 S2 c3763ow7u\" id=\"t1t_247\" style=\"top: 42440px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o correntes </span><span class=\"S3CCD S2AF6 S2 c3764mtdz\" id=\"t1u_247\" style=\"top: 42454px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CCE S2AF6 S2 c3765b074\" id=\"t1v_247\" style=\"top: 42454px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.587 </span><span class=\"S3CCF S2AF6 S2 c3766y0qm\" id=\"t1w_247\" style=\"top: 42454px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.200 </span><span class=\"S3CD0 S2AF6 S2 c3767ij62\" id=\"t1x_247\" style=\"top: 42468px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CD1 S2AF6 S2 c3768o53k\" id=\"t1y_247\" style=\"top: 42468px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.796 </span><span class=\"S3CD2 S2AF6 S2 c3769a5up\" id=\"t1z_247\" style=\"top: 42468px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3CD3 S2AF6 S2 c3770js1b\" id=\"t20_247\" style=\"top: 42486px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18.383 </span><span class=\"S3CD4 S2AF6 S2 c3771mal4\" id=\"t21_247\" style=\"top: 42486px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.314 </span><span class=\"S3CD5 S2AF4 S2 c3772vo4r\" id=\"t22_247\" style=\"top: 42515px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Correntes </span><span class=\"S3CD6 S2AF6 S2 c3773hgf6\" id=\"t23_247\" style=\"top: 42530px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CD7 S2AF6 S2 c37743s9x\" id=\"t24_247\" style=\"top: 42530px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.475 </span><span class=\"S3CD8 S2AF6 S2 c3775em4e\" id=\"t25_247\" style=\"top: 42530px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CD9 S2AF6 S2 c37763kip\" id=\"t26_247\" style=\"top: 42544px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CDA S2AF6 S2 c3777tp60\" id=\"t27_247\" style=\"top: 42544px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.961 </span><span class=\"S3CDB S2AF6 S2 c3778h47q\" id=\"t28_247\" style=\"top: 42544px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.737 </span><span class=\"S3CDC S2AF6 S2 c3779szgw\" id=\"t29_247\" style=\"top: 42562px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.436 </span><span class=\"S3CDD S2AF6 S2 c3780ko8p\" id=\"t2a_247\" style=\"top: 42562px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.937 </span><span class=\"S3CDE S2AF4 S2 c3781u43a\" id=\"t2b_247\" style=\"top: 42580px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total dos empr\u00e9stimos </span><span class=\"S3CDF S2AF6 S2 c3782evzm\" id=\"t2c_247\" style=\"top: 42580px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3CE0 S2AF6 S2 c3783ndg3\" id=\"t2d_247\" style=\"top: 42580px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3CE1 S2AF6 S2 c3786mjs6\" id=\"t3_248\" style=\"top: 43018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A an\u00e1lise da maturidade das d\u00edvidas reconhecidas em 'Empr\u00e9stimos' \u00e9 como segue: </span><span class=\"S3CE2 S2AF4 S2 c378722yk\" id=\"t4_248\" style=\"top: 43046px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 meses ou </span><span class=\"S3CE3 S2AF4 S2 c3788ovoq\" id=\"t5_248\" style=\"top: 43060px; left: 317px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">menos </span><span class=\"S3CE4 S2AF4 S2 c3789r3oe\" id=\"t6_248\" style=\"top: 43046px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 6 a 12 </span><span class=\"S3CE5 S2AF4 S2 c3790e06a\" id=\"t7_248\" style=\"top: 43060px; left: 410px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">meses </span><span class=\"S3CE6 S2AF4 S2 c3791xfc8\" id=\"t8_248\" style=\"top: 43060px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3CE7 S2AF4 S2 c3792qljg\" id=\"t9_248\" style=\"top: 43060px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3CE8 S2AF4 S2 c3793mkbc\" id=\"ta_248\" style=\"top: 43046px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais de 5 </span><span class=\"S3CE9 S2AF4 S2 c3794dw38\" id=\"tb_248\" style=\"top: 43060px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos </span><span class=\"S3CEA S2AF4 S2 c3795l3a9\" id=\"tc_248\" style=\"top: 43060px; left: 777px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3CEB S2AF6 S2 c3796fa8p\" id=\"td_248\" style=\"top: 43089px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CEC S2AF6 S2 c3797vusv\" id=\"te_248\" style=\"top: 43089px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CED S2AF6 S2 c3798ry9p\" id=\"tf_248\" style=\"top: 43089px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CEE S2AF6 S2 c37990r8s\" id=\"tg_248\" style=\"top: 43089px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CEF S2AF6 S2 c3800acf7\" id=\"th_248\" style=\"top: 43089px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S3CF0 S2AF6 S2 c38011e05\" id=\"ti_248\" style=\"top: 43089px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF1 S2AF6 S2 c3802t6hz\" id=\"tj_248\" style=\"top: 43089px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S3CF2 S2AF6 S2 c38035zge\" id=\"tk_248\" style=\"top: 43103px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CF3 S2AF6 S2 c3804h22a\" id=\"tl_248\" style=\"top: 43103px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.420 </span><span class=\"S3CF4 S2AF6 S2 c3805vaeg\" id=\"tm_248\" style=\"top: 43103px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3CF5 S2AF6 S2 c380604sy\" id=\"tn_248\" style=\"top: 43103px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">769 </span><span class=\"S3CF6 S2AF6 S2 c38071xps\" id=\"to_248\" style=\"top: 43103px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">345 </span><span class=\"S3CF7 S2AF6 S2 c3808vou7\" id=\"tp_248\" style=\"top: 43103px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF8 S2AF6 S2 c38092vph\" id=\"tq_248\" style=\"top: 43103px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3CF9 S2AF4 S2 c3810vxpa\" id=\"tr_248\" style=\"top: 43121px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3CFA S2AF6 S2 c3811elc6\" id=\"ts_248\" style=\"top: 43121px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.520 </span><span class=\"S3CFB S2AF6 S2 c3812xr2m\" id=\"tt_248\" style=\"top: 43121px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.417 </span><span class=\"S3CFC S2AF6 S2 c3813yj2l\" id=\"tu_248\" style=\"top: 43121px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.969 </span><span class=\"S3CFD S2AF6 S2 c3814jaq7\" id=\"tv_248\" style=\"top: 43121px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.345 </span><span class=\"S3CFE S2AF6 S2 c38152llv\" id=\"tw_248\" style=\"top: 43121px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CFF S2AF6 S2 c38164uch\" id=\"tx_248\" style=\"top: 43121px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3D00 S2AF6 S2 c3817br39\" id=\"ty_248\" style=\"top: 43150px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3D01 S2AF6 S2 c38182jyn\" id=\"tz_248\" style=\"top: 43150px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.237 </span><span class=\"S3D02 S2AF6 S2 c38197mkj\" id=\"t10_248\" style=\"top: 43150px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.238 </span><span class=\"S3D03 S2AF6 S2 c3820oas8\" id=\"t11_248\" style=\"top: 43150px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.276 </span><span class=\"S3D04 S2AF6 S2 c3821sohb\" id=\"t12_248\" style=\"top: 43150px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.311 </span><span class=\"S3D05 S2AF6 S2 c3822369x\" id=\"t13_248\" style=\"top: 43150px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D06 S2AF6 S2 c3823e4xd\" id=\"t14_248\" style=\"top: 43150px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.062 </span><span class=\"S3D07 S2AF6 S2 c3824y13b\" id=\"t15_248\" style=\"top: 43165px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3D08 S2AF6 S2 c3825w8yz\" id=\"t16_248\" style=\"top: 43165px; left: 357px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">847 </span><span class=\"S3D09 S2AF6 S2 c3826lcji\" id=\"t17_248\" style=\"top: 43165px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3D0A S2AF6 S2 c382704nx\" id=\"t18_248\" style=\"top: 43165px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.539 </span><span class=\"S3D0B S2AF6 S2 c3828y4fl\" id=\"t19_248\" style=\"top: 43165px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.975 </span><span class=\"S3D0C S2AF6 S2 c3829enwa\" id=\"t1a_248\" style=\"top: 43165px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D0D S2AF6 S2 c3830e4gl\" id=\"t1b_248\" style=\"top: 43165px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D0E S2AF4 S2 c3831p0mv\" id=\"t1c_248\" style=\"top: 43183px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3D0F S2AF6 S2 c3832j54v\" id=\"t1d_248\" style=\"top: 43183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.084 </span><span class=\"S3D10 S2AF6 S2 c3833stld\" id=\"t1e_248\" style=\"top: 43183px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.352 </span><span class=\"S3D11 S2AF6 S2 c3834fcpj\" id=\"t1f_248\" style=\"top: 43183px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.815 </span><span class=\"S3D12 S2AF6 S2 c3835qrf7\" id=\"t1g_248\" style=\"top: 43183px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.286 </span><span class=\"S3D13 S2AF6 S2 c3836du4i\" id=\"t1h_248\" style=\"top: 43183px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D14 S2AF6 S2 c38377kwt\" id=\"t1i_248\" style=\"top: 43183px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3B23 S2AF6 S2 c3838h05j\" id=\"t1j_248\" style=\"top: 43216px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A m\u00e9dia ponderada das taxas de juro efetivas das d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito \u00e0 data de relato \u00e9 de 4,975% (31.12.22: 4,088%). O </span><span class=\"S3D15 S2AF6 S2 c3839e05c\" id=\"t1k_248\" style=\"top: 43231px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo usa a sua taxa de financiamento incremental no c\u00e1lculo do valor presente dos pagamentos futuros das loca\u00e7\u00f5es, determinada </span><span class=\"S3D16 S2AF6 S2 c3840een4\" id=\"t1l_248\" style=\"top: 43246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em considera\u00e7\u00e3o as caracter\u00edsticas do contrato (ativo subjacente, garantias do contrato e prazo). A taxa m\u00e9dia ponderada aplicada </span><span class=\"S3D17 S2AF6 S2 c3841edff\" id=\"t1m_248\" style=\"top: 43262px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 data de relato \u00e9 de 4,641% (31.12.22: 2,630%). Nesta nota, os passivos de loca\u00e7\u00e3o s\u00e3o apresentados j\u00e1 descontados dos futuros </span><span class=\"S3D18 S2AF6 S2 c3842rywa\" id=\"t1n_248\" style=\"top: 43277px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros n\u00e3o realizados, os quais ascendem a 1.436m\u20ac \u00e0 data de 31 de dezembro de 2023 (31.12.22: 430m\u20ac). </span><span class=\"S3D19 S2AF6 S2 c3843ps5i\" id=\"t1o_248\" style=\"top: 43304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023, o Grupo contratou dois novos empr\u00e9stimos, no valor total de 12,0M\u20ac. As amortiza\u00e7\u00f5es de empr\u00e9stimos com </span><span class=\"S3D1A S2AF6 S2 c3844abrd\" id=\"t1p_248\" style=\"top: 43320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es banc\u00e1rias ascenderam a 5,3M\u20ac (2022: 6,8M\u20ac). </span><span class=\"S3D1B S2AF6 S2 c3845yxj9\" id=\"t1q_248\" style=\"top: 43347px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos ocorridos nos passivos de loca\u00e7\u00e3o s\u00e3o como segue: </span><span class=\"S3D1C S2AF4 S2 c3846ygua\" id=\"t1r_248\" style=\"top: 43376px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3D1D S2AF4 S2 c3847kedv\" id=\"t1s_248\" style=\"top: 43376px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D1E S2AF4 S2 c3848ql7e\" id=\"t1t_248\" style=\"top: 43407px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3D1F S2AF6 S2 c3849j2mx\" id=\"t1u_248\" style=\"top: 43407px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3D20 S2AF6 S2 c3850us81\" id=\"t1v_248\" style=\"top: 43407px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.800 </span><span class=\"S3D21 S2AF6 S2 c3851akhv\" id=\"t1w_248\" style=\"top: 43421px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S3D22 S2AF6 S2 c3852bqv0\" id=\"t1x_248\" style=\"top: 43421px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(178) </span><span class=\"S3D23 S2AF6 S2 c38539nku\" id=\"t1y_248\" style=\"top: 43421px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D24 S2AF6 S2 c38549zb0\" id=\"t1z_248\" style=\"top: 43435px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aumentos (i) </span><span class=\"S3D25 S2AF6 S2 c38556m90\" id=\"t20_248\" style=\"top: 43435px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.055 </span><span class=\"S3D26 S2AF6 S2 c3856nt8i\" id=\"t21_248\" style=\"top: 43435px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">969 </span><span class=\"S3D27 S2AF6 S2 c3857ojaf\" id=\"t22_248\" style=\"top: 43450px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cancelamento contratos </span><span class=\"S3D28 S2AF6 S2 c3858oka6\" id=\"t23_248\" style=\"top: 43450px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3D29 S2AF6 S2 c38597d4o\" id=\"t24_248\" style=\"top: 43450px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3D2A S2AF6 S2 c38604q5v\" id=\"t25_248\" style=\"top: 43464px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gasto de juros (ii) </span><span class=\"S3D2B S2AF6 S2 c3861cdto\" id=\"t26_248\" style=\"top: 43464px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">370 </span><span class=\"S3D2C S2AF6 S2 c3862mv93\" id=\"t27_248\" style=\"top: 43464px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">276 </span><span class=\"S3D2D S2AF6 S2 c3863pgag\" id=\"t28_248\" style=\"top: 43478px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos de loca\u00e7\u00f5es (iii) </span><span class=\"S3D2E S2AF6 S2 c3864qpgo\" id=\"t29_248\" style=\"top: 43478px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.336) </span><span class=\"S3D2F S2AF6 S2 c3865pzsb\" id=\"t2a_248\" style=\"top: 43478px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.153) </span><span class=\"S3D30 S2AF4 S2 c3866soty\" id=\"t2b_248\" style=\"top: 43496px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3D31 S2AF6 S2 c3867nd39\" id=\"t2c_248\" style=\"top: 43496px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D32 S2AF6 S2 c38688cl5\" id=\"t2d_248\" style=\"top: 43496px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3D33 S2AF6 S2 c3869e071\" id=\"t2e_248\" style=\"top: 43528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3D34 S2AF6 S2 c3870m9lw\" id=\"t2f_248\" style=\"top: 43528px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui novos contratos, remensura\u00e7\u00e3o de contratos que est\u00e3o dependentes de um \u00edndice ou taxa e modifica\u00e7\u00e3o de contratos que n\u00e3o </span><span class=\"S3D35 S2AF6 S2 c3871zw9d\" id=\"t2g_248\" style=\"top: 43543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificam como uma loca\u00e7\u00e3o separada (termo). </span><span class=\"S3D36 S2AF6 S2 c3872uubb\" id=\"t2h_248\" style=\"top: 43558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) </span><span class=\"S3D37 S2AF6 S2 c38735swf\" id=\"t2i_248\" style=\"top: 43558px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclu\u00eddos em 'Gastos financeiros' (nota 31) e em 'Opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S3D38 S2AF6 S2 c3874zi7c\" id=\"t2j_248\" style=\"top: 43574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Classificados como 'Fluxos das Atividades de Financiamento' na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados. </span><span class=\"S3D39 S2AF6 S2 c3875nc3b\" id=\"t2k_248\" style=\"top: 43601px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o sobre os ativos sob direito de uso relacionados com estes passivos de loca\u00e7\u00e3o pode ser encontrada na nota 7. </span><span class=\"S3D3A S2AF6 S2 c38763q61\" id=\"t2l_248\" style=\"top: 43635px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos do Grupo t\u00eam os seguintes tipos de </span><span class=\"S3D3B S2EAB S2 c3877i7nb\" id=\"t2m_248\" style=\"top: 43635px; left: 377px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S3D3C S2AF6 S2 c387841wg\" id=\"t2n_248\" style=\"top: 43635px; left: 432px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">: </span><span class=\"S3D3D S2A51 S2 c38790u1n\" id=\"t2o_248\" style=\"top: 43666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Covenants </span><span class=\"S3D3E S2AF6 S2 c3880q0bm\" id=\"t2p_248\" style=\"top: 43692px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3 </span><span class=\"S3D3F S2AF6 S2 c3881bndi\" id=\"t2q_248\" style=\"top: 43710px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3,5 </span><span class=\"S3D40 S2AF6 S2 c38821rgd\" id=\"t2r_248\" style=\"top: 43727px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Autonomia financeira &gt;= 35%; D\u00edvida l\u00edquida / EBITDA &lt;= 4 </span><span class=\"S3D41 S2AF6 S2 c38831ptl\" id=\"t2s_248\" style=\"top: 43744px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital / n\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital em montantes significativos </span><span class=\"S3D42 S2AF6 S2 c3884abe9\" id=\"t2t_248\" style=\"top: 43761px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Varia\u00e7\u00e3o YoY do endividamento banc\u00e1rio &lt;= 20% </span><span class=\"S3D43 S2AF6 S2 c3885yxnk\" id=\"t2u_248\" style=\"top: 43779px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Gradua\u00e7\u00e3o </span><span class=\"S3D44 S2EAB S2 c3886qg9v\" id=\"t2v_248\" style=\"top: 43779px; left: 173px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pari passu </span><span class=\"S3D45 S2AF6 S2 c388722fj\" id=\"t2w_248\" style=\"top: 43779px; left: 233px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das obriga\u00e7\u00f5es </span><span class=\"S3D46 S2AF6 S2 c3888pb11\" id=\"t2x_248\" style=\"top: 43796px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3D47 S2EAB S2 c3889i1nu\" id=\"t2y_248\" style=\"top: 43796px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cross Default </span><span class=\"S3D48 S2AF6 S2 c3890ftq7\" id=\"t2z_248\" style=\"top: 43813px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Situa\u00e7\u00e3o tribut\u00e1ria e contributiva em dia </span><span class=\"S3D49 S2AF6 S2 c38918cyk\" id=\"t30_248\" style=\"top: 43831px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Presta\u00e7\u00e3o de contas </span><span class=\"S3D4A S2AF6 S2 c3892i1w8\" id=\"t31_248\" style=\"top: 43848px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Deveres de Informa\u00e7\u00e3o de Litig\u00e2ncia </span><span class=\"S3D4B S2AF6 S2 c3893cl5z\" id=\"t32_248\" style=\"top: 43866px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Seguros em vigor </span><span class=\"S3D4C S2AF6 S2 c3894m0ux\" id=\"t33_248\" style=\"top: 43895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo estava a cumprir todos os </span><span class=\"S3D4D S2EAB S2 c3895ekah\" id=\"t34_248\" style=\"top: 43895px; left: 468px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S3D4E S2AF6 S2 c3896h4ow\" id=\"t35_248\" style=\"top: 43895px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumidos contratualmente, com exce\u00e7\u00e3o do </span><span class=\"S3D4F S2EAB S2 c38977x4v\" id=\"t36_248\" style=\"top: 43895px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S3D50 S2AF6 S2 c38984pi2\" id=\"t37_248\" style=\"top: 43910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">referente ao endividamento banc\u00e1rio do Bankinter, para o qual foi obtido o consentimento em janeiro de 2024. Assim, nos termos da IAS </span><span class=\"S3D51 S2AF6 S2 c3899epb2\" id=\"t38_248\" style=\"top: 43926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1, a d\u00edvida de m\u00e9dio e longo prazo com esta institui\u00e7\u00e3o financeira, no montante de 1M\u20ac, foi classificada como corrente nestas </span><span class=\"S3D52 S2AF6 S2 c3900wmcw\" id=\"t39_248\" style=\"top: 43941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras consolidadas. Nota ainda para referir que a Novabase comunicou a redu\u00e7\u00e3o de capital ocorrida em 2023 aos </span><span class=\"S3D53 S2AF6 S2 c39012hp1\" id=\"t3a_248\" style=\"top: 43956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">bancos, tendo recebido destes o seu consentimento, sem ren\u00fancia a quaisquer direitos ou garantias. </span><span class=\"S3D54 S2AF4 S2 c3904zxpu\" id=\"t3_249\" style=\"top: 44318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Reconcilia\u00e7\u00e3o da d\u00edvida l\u00edquida </span><span class=\"S3D55 S2AF6 S2 c3905vgj6\" id=\"t4_249\" style=\"top: 44346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida apresenta-se uma an\u00e1lise da d\u00edvida l\u00edquida e dos movimentos na d\u00edvida l\u00edquida para cada um dos per\u00edodos apresentados. </span><span class=\"S3B66 S2AF4 S2 c3906hh2x\" id=\"t5_249\" style=\"top: 44375px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B67 S2AF4 S2 c390736h9\" id=\"t6_249\" style=\"top: 44375px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D56 S2AF6 S2 c3908d781\" id=\"t7_249\" style=\"top: 44406px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa pela Demonstra\u00e7\u00e3o dos Fluxos de Caixa </span><span class=\"S3D57 S2AF6 S2 c3909cr9g\" id=\"t8_249\" style=\"top: 44406px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3D58 S2AF6 S2 c3910poaj\" id=\"t9_249\" style=\"top: 44406px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D59 S2AF6 S2 c39113zw2\" id=\"ta_249\" style=\"top: 44420px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis at\u00e9 1 ano (incluindo \"overdrafts\") </span><span class=\"S3D5A S2AF6 S2 c3912tg9c\" id=\"tb_249\" style=\"top: 44420px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.436) </span><span class=\"S3D5B S2AF6 S2 c39137ap3\" id=\"tc_249\" style=\"top: 44420px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.937) </span><span class=\"S3D5C S2AF6 S2 c3914i9zc\" id=\"td_249\" style=\"top: 44434px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis ap\u00f3s 1 ano </span><span class=\"S3D5D S2AF6 S2 c3915coy4\" id=\"te_249\" style=\"top: 44434px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(18.383) </span><span class=\"S3D5E S2AF6 S2 c3916yl8b\" id=\"tf_249\" style=\"top: 44434px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.314) </span><span class=\"S3D5F S2AF4 S2 c3917u6bx\" id=\"tg_249\" style=\"top: 44452px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3B72 S2AF6 S2 c39185pst\" id=\"th_249\" style=\"top: 44452px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span><span class=\"S3B73 S2AF6 S2 c3919cxji\" id=\"ti_249\" style=\"top: 44452px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3D60 S2AF4 S2 c3920bpsg\" id=\"tj_249\" style=\"top: 44512px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e </span><span class=\"S3D61 S2AF4 S2 c39215o3i\" id=\"tk_249\" style=\"top: 44526px; left: 305px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">equivalentes </span><span class=\"S3D62 S2AF4 S2 c3922x8ie\" id=\"tl_249\" style=\"top: 44540px; left: 322px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a caixa </span><span class=\"S3D63 S2AF4 S2 c3923h5li\" id=\"tm_249\" style=\"top: 44484px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D64 S2AF4 S2 c3924ftwa\" id=\"tn_249\" style=\"top: 44498px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D65 S2AF4 S2 c39258tlh\" id=\"to_249\" style=\"top: 44512px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D66 S2AF4 S2 c3926fnul\" id=\"tp_249\" style=\"top: 44526px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D67 S2AF4 S2 c3927af4h\" id=\"tq_249\" style=\"top: 44540px; left: 423px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D68 S2AF4 S2 c39286prj\" id=\"tr_249\" style=\"top: 44484px; left: 499px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D69 S2AF4 S2 c3929cdj2\" id=\"ts_249\" style=\"top: 44498px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D6A S2AF4 S2 c3930bcdo\" id=\"tt_249\" style=\"top: 44512px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D6B S2AF4 S2 c3931y3sk\" id=\"tu_249\" style=\"top: 44526px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D6C S2AF4 S2 c3932vdzg\" id=\"tv_249\" style=\"top: 44540px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D6D S2AF4 S2 c3933g5gc\" id=\"tw_249\" style=\"top: 44498px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D6E S2AF4 S2 c39340u5n\" id=\"tx_249\" style=\"top: 44512px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D6F S2AF4 S2 c3935vdo6\" id=\"ty_249\" style=\"top: 44526px; left: 586px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D70 S2AF4 S2 c3936sy0c\" id=\"tz_249\" style=\"top: 44540px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D71 S2AF4 S2 c393786m6\" id=\"t10_249\" style=\"top: 44498px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D72 S2AF4 S2 c393840l5\" id=\"t11_249\" style=\"top: 44512px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D73 S2AF4 S2 c39397icy\" id=\"t12_249\" style=\"top: 44526px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D74 S2AF4 S2 c3940or9t\" id=\"t13_249\" style=\"top: 44540px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D75 S2AF4 S2 c3941hsu4\" id=\"t14_249\" style=\"top: 44540px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3D76 S2AF4 S2 c3942k1ay\" id=\"t15_249\" style=\"top: 44570px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3D77 S2AF6 S2 c394344el\" id=\"t16_249\" style=\"top: 44570px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68.433 </span><span class=\"S3D78 S2AF6 S2 c3944vosa\" id=\"t17_249\" style=\"top: 44570px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.800) </span><span class=\"S3D79 S2AF6 S2 c3945qoy4\" id=\"t18_249\" style=\"top: 44570px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.400) </span><span class=\"S3D7A S2AF6 S2 c3946vtxn\" id=\"t19_249\" style=\"top: 44570px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.783) </span><span class=\"S3D7B S2AF6 S2 c39471chv\" id=\"t1a_249\" style=\"top: 44570px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.017) </span><span class=\"S3D7C S2AF6 S2 c3948kna1\" id=\"t1b_249\" style=\"top: 44570px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.433 </span><span class=\"S3D7D S2EAB S2 c3949cnbd\" id=\"t1c_249\" style=\"top: 44598px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3D7E S2AF6 S2 c3950rb7z\" id=\"t1d_249\" style=\"top: 44598px; left: 337px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(26.750) </span><span class=\"S3D7F S2AF6 S2 c3951sma2\" id=\"t1e_249\" style=\"top: 44598px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.800 </span><span class=\"S3D80 S2AF6 S2 c3952w103\" id=\"t1f_249\" style=\"top: 44598px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D81 S2AF6 S2 c3953lup3\" id=\"t1g_249\" style=\"top: 44598px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.877 </span><span class=\"S3D82 S2AF6 S2 c39547ll8\" id=\"t1h_249\" style=\"top: 44598px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D83 S2AF6 S2 c39556n44\" id=\"t1i_249\" style=\"top: 44598px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.073) </span><span class=\"S3D84 S2AF6 S2 c3956bkhz\" id=\"t1j_249\" style=\"top: 44612px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3D85 S2AF6 S2 c3957d40m\" id=\"t1k_249\" style=\"top: 44612px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D86 S2AF6 S2 c3958gcwh\" id=\"t1l_249\" style=\"top: 44612px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D87 S2AF6 S2 c3959vb2e\" id=\"t1m_249\" style=\"top: 44612px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D88 S2AF6 S2 c39609u7k\" id=\"t1n_249\" style=\"top: 44612px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D89 S2AF6 S2 c3961jkkm\" id=\"t1o_249\" style=\"top: 44612px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8A S2AF6 S2 c39622rzr\" id=\"t1p_249\" style=\"top: 44612px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8B S2AF6 S2 c39631zbo\" id=\"t1q_249\" style=\"top: 44626px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3D8C S2AF6 S2 c3964p7bh\" id=\"t1r_249\" style=\"top: 44626px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D8D S2AF6 S2 c39658xf2\" id=\"t1s_249\" style=\"top: 44626px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8E S2AF6 S2 c3966w6y6\" id=\"t1t_249\" style=\"top: 44626px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8F S2AF6 S2 c3967vy2a\" id=\"t1u_249\" style=\"top: 44626px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D90 S2AF6 S2 c3968hnc7\" id=\"t1v_249\" style=\"top: 44626px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D91 S2AF6 S2 c39699wky\" id=\"t1w_249\" style=\"top: 44626px; left: 800px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D92 S2AF6 S2 c3970iwav\" id=\"t1x_249\" style=\"top: 44641px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3D93 S2AF6 S2 c3971mhgq\" id=\"t1y_249\" style=\"top: 44641px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D94 S2AF6 S2 c39727k8m\" id=\"t1z_249\" style=\"top: 44641px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D95 S2AF6 S2 c3973ujcg\" id=\"t20_249\" style=\"top: 44641px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3D96 S2AF6 S2 c3974mmct\" id=\"t21_249\" style=\"top: 44641px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.831) </span><span class=\"S3D97 S2AF6 S2 c3975k0j3\" id=\"t22_249\" style=\"top: 44641px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.872 </span><span class=\"S3D98 S2AF6 S2 c3976rc72\" id=\"t23_249\" style=\"top: 44641px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41 </span><span class=\"S3D99 S2AF4 S2 c3977ntzu\" id=\"t24_249\" style=\"top: 44659px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3D9A S2AF6 S2 c3978gwx7\" id=\"t25_249\" style=\"top: 44659px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D9B S2AF6 S2 c3979wp6k\" id=\"t26_249\" style=\"top: 44659px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D9C S2AF6 S2 c39801izs\" id=\"t27_249\" style=\"top: 44659px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5.200) </span><span class=\"S3D9D S2AF6 S2 c39813wft\" id=\"t28_249\" style=\"top: 44659px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.737) </span><span class=\"S3D9E S2AF6 S2 c3982t90q\" id=\"t29_249\" style=\"top: 44659px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.114) </span><span class=\"S3D9F S2AF6 S2 c39830wgm\" id=\"t2a_249\" style=\"top: 44659px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3DA0 S2EAB S2 c39846uhj\" id=\"t2b_249\" style=\"top: 44688px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3DA1 S2AF6 S2 c3985cvsn\" id=\"t2c_249\" style=\"top: 44688px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.218 </span><span class=\"S3DA2 S2AF6 S2 c3986w6jd\" id=\"t2d_249\" style=\"top: 44688px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.338 </span><span class=\"S3DA3 S2AF6 S2 c39874x76\" id=\"t2e_249\" style=\"top: 44688px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12.000) </span><span class=\"S3DA4 S2AF6 S2 c3988by3p\" id=\"t2f_249\" style=\"top: 44688px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.966 </span><span class=\"S3DA5 S2AF6 S2 c3989v3qh\" id=\"t2g_249\" style=\"top: 44688px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA6 S2AF6 S2 c3990e35h\" id=\"t2h_249\" style=\"top: 44688px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.522 </span><span class=\"S3DA7 S2AF6 S2 c3991cex0\" id=\"t2i_249\" style=\"top: 44702px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3DA8 S2AF6 S2 c3992msx0\" id=\"t2j_249\" style=\"top: 44702px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA9 S2AF6 S2 c3993zmf3\" id=\"t2k_249\" style=\"top: 44702px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAA S2AF6 S2 c39942aez\" id=\"t2l_249\" style=\"top: 44702px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAB S2AF6 S2 c39950hyr\" id=\"t2m_249\" style=\"top: 44702px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAC S2AF6 S2 c3996mkgw\" id=\"t2n_249\" style=\"top: 44702px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAD S2AF6 S2 c3997e8x5\" id=\"t2o_249\" style=\"top: 44702px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAE S2AF6 S2 c3998sztz\" id=\"t2p_249\" style=\"top: 44716px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3DAF S2AF6 S2 c3999nbdd\" id=\"t2q_249\" style=\"top: 44716px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB0 S2AF6 S2 c40001u2j\" id=\"t2r_249\" style=\"top: 44716px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB1 S2AF6 S2 c4001nu0g\" id=\"t2s_249\" style=\"top: 44716px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB2 S2AF6 S2 c4002ac19\" id=\"t2t_249\" style=\"top: 44716px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB3 S2AF6 S2 c4003ocye\" id=\"t2u_249\" style=\"top: 44716px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB4 S2AF6 S2 c4004jyqu\" id=\"t2v_249\" style=\"top: 44716px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB5 S2AF6 S2 c4005esex\" id=\"t2w_249\" style=\"top: 44730px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito da varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3DB6 S2AF6 S2 c4006j8zn\" id=\"t2x_249\" style=\"top: 44730px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB7 S2AF6 S2 c4007rmgq\" id=\"t2y_249\" style=\"top: 44730px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB8 S2AF6 S2 c40083f9a\" id=\"t2z_249\" style=\"top: 44730px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB9 S2AF6 S2 c4009lpp3\" id=\"t30_249\" style=\"top: 44730px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBA S2AF6 S2 c40106pd9\" id=\"t31_249\" style=\"top: 44730px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBB S2AF6 S2 c40112zyk\" id=\"t32_249\" style=\"top: 44730px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBC S2AF6 S2 c4012sfyb\" id=\"t33_249\" style=\"top: 44744px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3DBD S2AF6 S2 c4013o07y\" id=\"t34_249\" style=\"top: 44744px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBE S2AF6 S2 c4014n2a8\" id=\"t35_249\" style=\"top: 44744px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.613) </span><span class=\"S3DBF S2AF6 S2 c4015hnjl\" id=\"t36_249\" style=\"top: 44744px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.613 </span><span class=\"S3DC0 S2AF6 S2 c4016zu07\" id=\"t37_249\" style=\"top: 44744px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.190) </span><span class=\"S3DC1 S2AF6 S2 c4017zbfn\" id=\"t38_249\" style=\"top: 44744px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.195 </span><span class=\"S3DC2 S2AF6 S2 c40181u4v\" id=\"t39_249\" style=\"top: 44744px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S3DC3 S2AF4 S2 c4019o3et\" id=\"t3a_249\" style=\"top: 44763px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3DC4 S2AF6 S2 c402099s9\" id=\"t3b_249\" style=\"top: 44763px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3DC5 S2AF6 S2 c4021gx0d\" id=\"t3c_249\" style=\"top: 44763px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.475) </span><span class=\"S3DC6 S2AF6 S2 c40228rxv\" id=\"t3d_249\" style=\"top: 44763px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.587) </span><span class=\"S3DC7 S2AF6 S2 c4023ll00\" id=\"t3e_249\" style=\"top: 44763px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.961) </span><span class=\"S3DC8 S2AF6 S2 c4024upif\" id=\"t3f_249\" style=\"top: 44763px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.796) </span><span class=\"S3DC9 S2AF6 S2 c40258jav\" id=\"t3g_249\" style=\"top: 44763px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span><span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4359 S2AF4 S2 c5510e77j\" id=\"t21_262\" style=\"top: 60539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B. Mensura\u00e7\u00f5es do justo valor usando inputs n\u00e3o observ\u00e1veis significativos (N\u00edvel 3) </span><span class=\"S435A S2AF6 S2 c5511tgpy\" id=\"t22_262\" style=\"top: 60567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A tabela seguinte apresenta a movimenta\u00e7\u00e3o nos instrumentos de N\u00edvel 3 para os exerc\u00edcios de 2023 e 2022: </span><span class=\"S435B S2AF4 S2 c5512552a\" id=\"t23_262\" style=\"top: 60596px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S435C S2AF4 S2 c55131lzk\" id=\"t24_262\" style=\"top: 60596px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S435D S2AF4 S2 c5514q6pg\" id=\"t25_262\" style=\"top: 60626px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S435E S2AF6 S2 c5515qznk\" id=\"t26_262\" style=\"top: 60626px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S435F S2AF6 S2 c5516v68t\" id=\"t27_262\" style=\"top: 60626px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.925 </span><span class=\"S4360 S2AF6 S2 c5517fe6y\" id=\"t28_262\" style=\"top: 60641px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S4361 S2AF6 S2 c5518ard4\" id=\"t29_262\" style=\"top: 60641px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S4362 S2AF6 S2 c551901v6\" id=\"t2a_262\" style=\"top: 60641px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87 </span><span class=\"S4363 S2AF6 S2 c55206hcx\" id=\"t2b_262\" style=\"top: 60655px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es </span><span class=\"S4364 S2AF6 S2 c5521p6w5\" id=\"t2c_262\" style=\"top: 60655px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(396) </span><span class=\"S4365 S2AF6 S2 c55220eal\" id=\"t2d_262\" style=\"top: 60655px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S4366 S2AF6 S2 c5523j7ja\" id=\"t2e_262\" style=\"top: 60669px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S4367 S2AF6 S2 c55240f2c\" id=\"t2f_262\" style=\"top: 60669px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">244 </span><span class=\"S4368 S2AF6 S2 c55253f8i\" id=\"t2g_262\" style=\"top: 60669px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">266 </span><span class=\"S4369 S2AF4 S2 c5526xjdu\" id=\"t2h_262\" style=\"top: 60687px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S436A S2AF6 S2 c5527uv96\" id=\"t2i_262\" style=\"top: 60687px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S436B S2AF6 S2 c5528a1e1\" id=\"t2j_262\" style=\"top: 60687px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S436C S2AF6 S2 c5529wyzs\" id=\"t2k_262\" style=\"top: 60719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es em 2023 referem-se ao investimento na Glarevision, S.A., na sequ\u00eancia da convers\u00e3o de presta\u00e7\u00f5es suplementares quase- </span><span class=\"S436D S2AF6 S2 c553063fy\" id=\"t2l_262\" style=\"top: 60734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">capital, acrescida dos juros, em capital (ver nota 37, iii)). J\u00e1 as aliena\u00e7\u00f5es respeitam \u00e0 dissolu\u00e7\u00e3o do FCR Istart I, gerando uma menos- </span><span class=\"S436E S2AF6 S2 c5531yqys\" id=\"t2m_262\" style=\"top: 60750px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valia de 100m\u20ac (ver nota 31) e um encaixe de 296m\u20ac. </span><span class=\"S436F S2AF6 S2 c5532fzgm\" id=\"t2n_262\" style=\"top: 60777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 registadas no exerc\u00edcio refletem essencialmente a valoriza\u00e7\u00e3o dos </span><span class=\"S4370 S2AF6 S2 c5533cra1\" id=\"t2o_262\" style=\"top: 60792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">investimentos na Feedzai, S.A. (239m\u20ac), Habit Analytics PT, Lda. (17m\u20ac) e Aixtel, S.A. (6m\u20ac), parcialmente anulada pela desvaloriza\u00e7\u00e3o </span><span class=\"S4371 S2AF6 S2 c5534wd2t\" id=\"t2p_262\" style=\"top: 60808px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do investimento na Globaleda, S.A. (-17m\u20ac). As varia\u00e7\u00f5es positivas do justo valor foram reconhecidas em resultados e inclu\u00eddas em </span><span class=\"S4372 S2AF6 S2 c5535ysiq\" id=\"t2q_262\" style=\"top: 60823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2018Rendimentos financeiros\u2019 (ver nota 30), enquanto que as varia\u00e7\u00f5es negativas foram reconhecidas em resultados e inclu\u00eddas em \u2018Gastos </span><span class=\"S4373 S2AF6 S2 c55369vou\" id=\"t2r_262\" style=\"top: 60838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 (ver nota 31). </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S4384 S2AF6 S2 c5556adur\" id=\"ti_263\" style=\"top: 61385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com as an\u00e1lises de sensibilidade efetuadas, um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC resultaria numa varia\u00e7\u00e3o </span><span class=\"S4385 S2AF6 S2 c5557u6s4\" id=\"tj_263\" style=\"top: 61400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do justo valor da Feedzai, S.A. de cerca de -871m\u20ac e +1.001m\u20ac, respetivamente. J\u00e1 um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 0,5 p.p. na </span><span class=\"S4386 S2AF6 S2 c5558o80v\" id=\"tk_263\" style=\"top: 61415px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de crescimento impl\u00edcita no c\u00e1lculo do Valor Terminal ('Terminal Value') da avalia\u00e7\u00e3o, com todas as outras vari\u00e1veis constantes, </span><span class=\"S4387 S2AF6 S2 c55591nfo\" id=\"tl_263\" style=\"top: 61431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultaria numa varia\u00e7\u00e3o do justo valor de cerca de +281m\u20ac e -263m\u20ac, respetivamente. </span><span class=\"S4388 S2AF6 S2 c556024g7\" id=\"tm_263\" style=\"top: 61458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui uma equipa respons\u00e1vel pelas mensura\u00e7\u00f5es de justo valor de N\u00edvel 3 das participadas detidas essencialmente pelos fundos </span><span class=\"S4389 S2AF6 S2 c5561le87\" id=\"tn_263\" style=\"top: 61473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital +Inova\u00e7\u00e3o, que reporta diretamente ao </span><span class=\"S438A S2EAB S2 c5562crj2\" id=\"to_263\" style=\"top: 61473px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Chief Financial Officer </span><span class=\"S438B S2AF6 S2 c5563n7xf\" id=\"tp_263\" style=\"top: 61489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(CFO). As discuss\u00f5es dos processos e resultados das valoriza\u00e7\u00f5es s\u00e3o realizadas entre o CFO e a equipa de avalia\u00e7\u00e3o pelo menos uma vez </span><span class=\"S438C S2AF6 S2 c5564bczh\" id=\"tq_263\" style=\"top: 61504px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a cada seis meses, de acordo com os per\u00edodos semestrais de relato do Grupo ao mercado. </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14486": {
   "value": "<span class=\"S2FC5 S2EAB S2 c357wy5o\" id=\"t1t_219\" style=\"top: 6343px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.7. </span><span class=\"S2FC6 S2EAB S2 c3581tw3\" id=\"t1u_219\" style=\"top: 6343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos financeiros </span><span class=\"S2FC7 S2AF6 S2 c359zsoz\" id=\"t1v_219\" style=\"top: 6370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o reconhecidos na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira consolidada na data de negocia\u00e7\u00e3o ou contrata\u00e7\u00e3o. </span><span class=\"S2FC8 S2AF6 S2 c362zrld\" id=\"t3_220\" style=\"top: 6618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No momento inicial, com exce\u00e7\u00e3o das contas a receber comerciais, os ativos financeiros s\u00e3o reconhecidos pelo justo valor acrescido de </span><span class=\"S2FC9 S2AF6 S2 c363bpc2\" id=\"t4_220\" style=\"top: 6634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de transa\u00e7\u00e3o diretamente atribu\u00edveis, exceto para os ativos ao justo valor atrav\u00e9s de resultados em que os custos de transa\u00e7\u00e3o </span><span class=\"S2FCA S2AF6 S2 c364f4lx\" id=\"t5_220\" style=\"top: 6649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o imediatamente reconhecidos em resultados. A mensura\u00e7\u00e3o subsequente depende da categoria em que o instrumento financeiro se </span><span class=\"S2FCB S2AF6 S2 c365s2s9\" id=\"t6_220\" style=\"top: 6664px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">insere, N\u00edvel 1, N\u00edvel 2 ou N\u00edvel 3, os quais se encontram descritos na nota 39. </span><span class=\"S2FCC S2AF6 S2 c366kacq\" id=\"t7_220\" style=\"top: 6692px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 determinado com base nos pre\u00e7os de um mercado ativo, ou em m\u00e9todos e t\u00e9cnicas de avalia\u00e7\u00e3o (quando n\u00e3o h\u00e1 um </span><span class=\"S2FCD S2AF6 S2 c367b86s\" id=\"t8_220\" style=\"top: 6707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado ativo). Um mercado \u00e9 considerado ativo, e portanto l\u00edquido, se transaciona de uma forma regular. </span><span class=\"S2FCE S2AF6 S2 c3687h2k\" id=\"t9_220\" style=\"top: 6735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber comerciais s\u00e3o reconhecidas, no momento inicial, pelo pre\u00e7o de transa\u00e7\u00e3o conforme definido pela IFRS 15. </span><span class=\"S2FCF S2AF6 S2 c36949r1\" id=\"ta_220\" style=\"top: 6762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o desreconhecidos quando i) expiram os direitos contratuais do Grupo ao recebimento dos seus fluxos de caixa, </span><span class=\"S2FD0 S2AF6 S2 c370iv81\" id=\"tb_220\" style=\"top: 6777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ii) o Grupo tenha transferido substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o, ou iii) o Grupo tenha transferido </span><span class=\"S2FD1 S2AF6 S2 c371oxwo\" id=\"tc_220\" style=\"top: 6793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o controlo sobre os ativos, n\u00e3o obstante retenha parte mas n\u00e3o substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o. </span><span class=\"S2FD2 S2AF6 S2 c372dngi\" id=\"td_220\" style=\"top: 6820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase classifica os seus ativos financeiros nas seguintes categorias: (i) ativos financeiros mensurados ao custo amortizado, (ii) ativos </span><span class=\"S2FD3 S2AF6 S2 c373s3pm\" id=\"te_220\" style=\"top: 6836px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros ao justo valor atrav\u00e9s de outro rendimento integral, e (iii) ativos financeiros ao justo valor atrav\u00e9s de resultados. A sua </span><span class=\"S2FD4 S2AF6 S2 c374n6gt\" id=\"tf_220\" style=\"top: 6851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classifica\u00e7\u00e3o depende do modelo de neg\u00f3cio da entidade para gerir os ativos financeiros (\"business model test\") e das caracter\u00edsticas </span><span class=\"S2FD5 S2AF6 S2 c375ae61\" id=\"tg_220\" style=\"top: 6866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratuais em termos de fluxos de caixa do ativo financeiro (\"SPPI test\"). </span><span class=\"S2FD6 S2AF6 S2 c3761s8c\" id=\"th_220\" style=\"top: 6894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determina a classifica\u00e7\u00e3o dos seus investimentos \u00e0 data de aquisi\u00e7\u00e3o e reavalia essa classifica\u00e7\u00e3o em cada data de relato. No </span><span class=\"S2FD7 S2AF6 S2 c377bgf9\" id=\"ti_220\" style=\"top: 6909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que respeita a altera\u00e7\u00f5es da mensura\u00e7\u00e3o pelo justo valor de per\u00edodo para per\u00edodo, o Grupo considera se os inputs dos modelos utilizados </span><span class=\"S2FD8 S2AF6 S2 c378r6p2\" id=\"tj_220\" style=\"top: 6924px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao instrumento financeiro </span><span class=\"S2FD9 S2AF6 S2 c379uzkd\" id=\"tk_220\" style=\"top: 6940px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para N\u00edvel 2. </span><span class=\"S2FDA S2AF6 S2 c380gise\" id=\"tl_220\" style=\"top: 6967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros do Grupo est\u00e3o, na sua maioria, classificados na categoria de 'Ativos financeiros mensurados ao custo amortizado' </span><span class=\"S2FDB S2AF6 S2 c381owup\" id=\"tm_220\" style=\"top: 6982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e incluem clientes e outras contas a receber, outros ativos, acr\u00e9scimos de proveitos e caixa e seus equivalentes. Estas rubricas s\u00e3o </span><span class=\"S2FDC S2AF6 S2 c382p92y\" id=\"tn_220\" style=\"top: 6998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira no ativo corrente, exceto para saldos com maturidades de mais de 12 meses da data de </span><span class=\"S2FDD S2AF6 S2 c383trf5\" id=\"to_220\" style=\"top: 7013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato que s\u00e3o classificados como ativos n\u00e3o correntes. </span><span class=\"S2FDE S2AF6 S2 c384btso\" id=\"tp_220\" style=\"top: 7041px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem ainda ativos financeiros classificados ao justo valor atrav\u00e9s de resultados, como s\u00e3o os instrumentos financeiros derivados </span><span class=\"S2FDF S2AF6 S2 c385lc1w\" id=\"tq_220\" style=\"top: 7056px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e algumas participa\u00e7\u00f5es em sociedades detidas essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, NB Capital Inova\u00e7\u00e3o e </span><span class=\"S2FE0 S2AF6 S2 c386s4k4\" id=\"tr_220\" style=\"top: 7071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o e NB Capital +Inova\u00e7\u00e3o. Nesta categoria, o justo valor \u00e9 calculado atrav\u00e9s do m\u00e9todo de fluxos de caixa descontados, </span><span class=\"S2FE1 S2AF6 S2 c387atnh\" id=\"ts_220\" style=\"top: 7086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exceto nos casos em que o justo valor \u00e9 observ\u00e1vel no mercado, sendo as varia\u00e7\u00f5es de justo valor entre exerc\u00edcios inclu\u00eddas em resultados </span><span class=\"S2FE2 S2AF6 S2 c388yq6u\" id=\"tt_220\" style=\"top: 7102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo em que ocorrem. </span><span class=\"S2FE3 S2AF6 S2 c389ghuo\" id=\"tu_220\" style=\"top: 7129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros s\u00e3o classificados de acordo com a subst\u00e2ncia contratual, independentemente da sua forma legal. S\u00e3o </span><span class=\"S2FE4 S2AF6 S2 c390vb31\" id=\"tv_220\" style=\"top: 7145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desreconhecidos apenas quando extintos, isto \u00e9, quando a obriga\u00e7\u00e3o \u00e9 liquidada, cancelada ou expirada. </span><span class=\"S2FE5 S2AF6 S2 c391zrdt\" id=\"tw_220\" style=\"top: 7172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a IFRS 9, os passivos financeiros s\u00e3o subsequentemente mensurados ao custo amortizado, com as seguintes exce\u00e7\u00f5es: </span><span class=\"S2FE6 S2AF6 S2 c392qjdk\" id=\"tx_220\" style=\"top: 7187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros ao justo valor atrav\u00e9s de resultados. Estes passivos, incluindo os derivados que sejam passivos, devem ser </span><span class=\"S2FE7 S2AF6 S2 c3931wms\" id=\"ty_220\" style=\"top: 7203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurados pelo justo valor; </span><span class=\"S2FE8 S2AF6 S2 c394rqtx\" id=\"tz_220\" style=\"top: 7218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros que surjam quando uma transfer\u00eancia de um ativo financeiro n\u00e3o satisfaz as condi\u00e7\u00f5es para o desreconhecimento </span><span class=\"S2FE9 S2AF6 S2 c395z20u\" id=\"t10_220\" style=\"top: 7233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou quando se aplica a abordagem do envolvimento continuado; </span><span class=\"S2FEA S2AF6 S2 c396as4l\" id=\"t11_220\" style=\"top: 7249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Contratos de garantia financeira; </span><span class=\"S2FEB S2AF6 S2 c3973l0g\" id=\"t12_220\" style=\"top: 7264px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Os compromissos de concess\u00e3o de um empr\u00e9stimo a uma taxa de juro inferior \u00e0 do mercado; </span><span class=\"S2FEC S2AF6 S2 c398si0h\" id=\"t13_220\" style=\"top: 7279px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 A retribui\u00e7\u00e3o contingente reconhecida numa concentra\u00e7\u00e3o de atividades empresariais \u00e0 qual se aplica a IFRS 3, e que deve ser </span><span class=\"S2FED S2AF6 S2 c399u6eb\" id=\"t14_220\" style=\"top: 7295px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurada pelo justo valor, com as altera\u00e7\u00f5es reconhecidas nos resultados. </span><span class=\"S2FEE S2AF6 S2 c400zxu8\" id=\"t15_220\" style=\"top: 7322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros do Grupo incluem empr\u00e9stimos obtidos, fornecedores e outras contas a pagar, instrumentos financeiros derivados </span><span class=\"S2FEF S2AF6 S2 c401m25l\" id=\"t16_220\" style=\"top: 7337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos e outros passivos. S\u00e3o classificados na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira como passivos n\u00e3o correntes se a maturidade </span><span class=\"S2FF0 S2AF6 S2 c402lqsb\" id=\"t17_220\" style=\"top: 7353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remanescente for superior a 12 meses e como passivo corrente se a sua maturidade for inferior a 12 meses. </span><span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S311D S2EAB S2 c715305m\" id=\"t15_225\" style=\"top: 13843px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.21. </span><span class=\"S311E S2EAB S2 c71668pc\" id=\"t16_225\" style=\"top: 13843px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S311F S2AF6 S2 c717vhv0\" id=\"t17_225\" style=\"top: 13871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza instrumentos financeiros derivados para cobertura dos riscos de taxa de c\u00e2mbio a que est\u00e1 exposta. Os instrumentos </span><span class=\"S3120 S2AF6 S2 c718o271\" id=\"t18_225\" style=\"top: 13886px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros utilizados s\u00e3o contratos \"</span><span class=\"S3121 S2EAB S2 c719rzbd\" id=\"t19_225\" style=\"top: 13886px; left: 297px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards</span><span class=\"S3122 S2AF6 S2 c720ldp8\" id=\"t1a_225\" style=\"top: 13886px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\". A Novabase n\u00e3o utiliza instrumentos financeiros para especula\u00e7\u00e3o. A negocia\u00e7\u00e3o dos </span><span class=\"S3123 S2AF6 S2 c721gugu\" id=\"t1b_225\" style=\"top: 13902px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros derivados \u00e9 realizada pelo departamento financeiro, obedecendo a normas definidas e aprovadas pelo Conselho </span><span class=\"S3124 S2AF6 S2 c7220u0r\" id=\"t1c_225\" style=\"top: 13917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Administra\u00e7\u00e3o do Grupo. Os instrumentos financeiros derivados s\u00e3o mensurados inicial e subsequentemente pelo respetivo justo valor. </span><span class=\"S3125 S2AF6 S2 c723chog\" id=\"t1d_225\" style=\"top: 13932px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O m\u00e9todo de reconhecimento depende da natureza e objetivo da sua contrata\u00e7\u00e3o. </span><span class=\"S3126 S2AF4 S2 c7242jmg\" id=\"t1e_225\" style=\"top: 13960px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Instrumentos de negocia\u00e7\u00e3o </span><span class=\"S3127 S2AF6 S2 c725qlf8\" id=\"t1f_225\" style=\"top: 13976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros derivados do Grupo Novabase, embora contratados com o objetivo de efetuar cobertura econ\u00f3mica de acordo </span><span class=\"S3128 S2AF6 S2 c726unov\" id=\"t1g_225\" style=\"top: 13991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as pol\u00edticas de gest\u00e3o de risco do Grupo, n\u00e3o cumprem todas as disposi\u00e7\u00f5es da IAS 39 no que respeita \u00e0 possibilidade de qualifica\u00e7\u00e3o </span><span class=\"S3129 S2AF6 S2 c727tjsu\" id=\"t1h_225\" style=\"top: 14007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como contabilidade de cobertura, pelo que as respetivas varia\u00e7\u00f5es no justo valor s\u00e3o registadas na demonstra\u00e7\u00e3o dos resultados, em </span><span class=\"S312A S2AF6 S2 c728yifj\" id=\"t1i_225\" style=\"top: 14022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros do per\u00edodo em que ocorrem. </span><span class=\"S3325 S2EAB S2 c1246o1up\" id=\"t1d_230\" style=\"top: 20285px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S3326 S2EAB S2 c1247sgwz\" id=\"t1e_230\" style=\"top: 20285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros mensurados ao justo valor </span><span class=\"S3327 S2AF6 S2 c1248d61x\" id=\"t1f_230\" style=\"top: 20312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor de instrumentos financeiros n\u00e3o cotados num mercado ativo \u00e9 determinado com base em m\u00e9todos de avalia\u00e7\u00e3o e teorias </span><span class=\"S3328 S2AF6 S2 c1249wt0f\" id=\"t1g_230\" style=\"top: 20328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras. A utiliza\u00e7\u00e3o de metodologias de valoriza\u00e7\u00e3o requer a utiliza\u00e7\u00e3o de pressupostos, sendo que alguns deles requerem a </span><span class=\"S3329 S2AF6 S2 c1250x3t9\" id=\"t1h_230\" style=\"top: 20343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">utiliza\u00e7\u00e3o de estimativas (ver nota 39). Desta forma, altera\u00e7\u00f5es nos referidos pressupostos podem resultar numa altera\u00e7\u00e3o do justo valor </span><span class=\"S332A S2AF6 S2 c1251qgdr\" id=\"t1i_230\" style=\"top: 20358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportado. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14489": {
   "value": "<span class=\"S2FC7 S2AF6 S2 c359zsoz\" id=\"t1v_219\" style=\"top: 6370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o reconhecidos na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira consolidada na data de negocia\u00e7\u00e3o ou contrata\u00e7\u00e3o. </span><span class=\"S2FC8 S2AF6 S2 c362zrld\" id=\"t3_220\" style=\"top: 6618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No momento inicial, com exce\u00e7\u00e3o das contas a receber comerciais, os ativos financeiros s\u00e3o reconhecidos pelo justo valor acrescido de </span><span class=\"S2FC9 S2AF6 S2 c363bpc2\" id=\"t4_220\" style=\"top: 6634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">custos de transa\u00e7\u00e3o diretamente atribu\u00edveis, exceto para os ativos ao justo valor atrav\u00e9s de resultados em que os custos de transa\u00e7\u00e3o </span><span class=\"S2FCA S2AF6 S2 c364f4lx\" id=\"t5_220\" style=\"top: 6649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o imediatamente reconhecidos em resultados. A mensura\u00e7\u00e3o subsequente depende da categoria em que o instrumento financeiro se </span><span class=\"S2FCB S2AF6 S2 c365s2s9\" id=\"t6_220\" style=\"top: 6664px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">insere, N\u00edvel 1, N\u00edvel 2 ou N\u00edvel 3, os quais se encontram descritos na nota 39. </span><span class=\"S2FCC S2AF6 S2 c366kacq\" id=\"t7_220\" style=\"top: 6692px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 determinado com base nos pre\u00e7os de um mercado ativo, ou em m\u00e9todos e t\u00e9cnicas de avalia\u00e7\u00e3o (quando n\u00e3o h\u00e1 um </span><span class=\"S2FCD S2AF6 S2 c367b86s\" id=\"t8_220\" style=\"top: 6707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado ativo). Um mercado \u00e9 considerado ativo, e portanto l\u00edquido, se transaciona de uma forma regular. </span><span class=\"S2FCE S2AF6 S2 c3687h2k\" id=\"t9_220\" style=\"top: 6735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber comerciais s\u00e3o reconhecidas, no momento inicial, pelo pre\u00e7o de transa\u00e7\u00e3o conforme definido pela IFRS 15. </span><span class=\"S2FCF S2AF6 S2 c36949r1\" id=\"ta_220\" style=\"top: 6762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o desreconhecidos quando i) expiram os direitos contratuais do Grupo ao recebimento dos seus fluxos de caixa, </span><span class=\"S2FD0 S2AF6 S2 c370iv81\" id=\"tb_220\" style=\"top: 6777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ii) o Grupo tenha transferido substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o, ou iii) o Grupo tenha transferido </span><span class=\"S2FD1 S2AF6 S2 c371oxwo\" id=\"tc_220\" style=\"top: 6793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o controlo sobre os ativos, n\u00e3o obstante retenha parte mas n\u00e3o substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o. </span><span class=\"S2FD2 S2AF6 S2 c372dngi\" id=\"td_220\" style=\"top: 6820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase classifica os seus ativos financeiros nas seguintes categorias: (i) ativos financeiros mensurados ao custo amortizado, (ii) ativos </span><span class=\"S2FD3 S2AF6 S2 c373s3pm\" id=\"te_220\" style=\"top: 6836px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros ao justo valor atrav\u00e9s de outro rendimento integral, e (iii) ativos financeiros ao justo valor atrav\u00e9s de resultados. A sua </span><span class=\"S2FD4 S2AF6 S2 c374n6gt\" id=\"tf_220\" style=\"top: 6851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classifica\u00e7\u00e3o depende do modelo de neg\u00f3cio da entidade para gerir os ativos financeiros (\"business model test\") e das caracter\u00edsticas </span><span class=\"S2FD5 S2AF6 S2 c375ae61\" id=\"tg_220\" style=\"top: 6866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratuais em termos de fluxos de caixa do ativo financeiro (\"SPPI test\"). </span><span class=\"S2FD6 S2AF6 S2 c3761s8c\" id=\"th_220\" style=\"top: 6894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determina a classifica\u00e7\u00e3o dos seus investimentos \u00e0 data de aquisi\u00e7\u00e3o e reavalia essa classifica\u00e7\u00e3o em cada data de relato. No </span><span class=\"S2FD7 S2AF6 S2 c377bgf9\" id=\"ti_220\" style=\"top: 6909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que respeita a altera\u00e7\u00f5es da mensura\u00e7\u00e3o pelo justo valor de per\u00edodo para per\u00edodo, o Grupo considera se os inputs dos modelos utilizados </span><span class=\"S2FD8 S2AF6 S2 c378r6p2\" id=\"tj_220\" style=\"top: 6924px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao instrumento financeiro </span><span class=\"S2FD9 S2AF6 S2 c379uzkd\" id=\"tk_220\" style=\"top: 6940px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para N\u00edvel 2. </span><span class=\"S2FDA S2AF6 S2 c380gise\" id=\"tl_220\" style=\"top: 6967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros do Grupo est\u00e3o, na sua maioria, classificados na categoria de 'Ativos financeiros mensurados ao custo amortizado' </span><span class=\"S2FDB S2AF6 S2 c381owup\" id=\"tm_220\" style=\"top: 6982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e incluem clientes e outras contas a receber, outros ativos, acr\u00e9scimos de proveitos e caixa e seus equivalentes. Estas rubricas s\u00e3o </span><span class=\"S2FDC S2AF6 S2 c382p92y\" id=\"tn_220\" style=\"top: 6998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inclu\u00eddas na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira no ativo corrente, exceto para saldos com maturidades de mais de 12 meses da data de </span><span class=\"S2FDD S2AF6 S2 c383trf5\" id=\"to_220\" style=\"top: 7013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato que s\u00e3o classificados como ativos n\u00e3o correntes. </span><span class=\"S2FDE S2AF6 S2 c384btso\" id=\"tp_220\" style=\"top: 7041px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem ainda ativos financeiros classificados ao justo valor atrav\u00e9s de resultados, como s\u00e3o os instrumentos financeiros derivados </span><span class=\"S2FDF S2AF6 S2 c385lc1w\" id=\"tq_220\" style=\"top: 7056px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e algumas participa\u00e7\u00f5es em sociedades detidas essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, NB Capital Inova\u00e7\u00e3o e </span><span class=\"S2FE0 S2AF6 S2 c386s4k4\" id=\"tr_220\" style=\"top: 7071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o e NB Capital +Inova\u00e7\u00e3o. Nesta categoria, o justo valor \u00e9 calculado atrav\u00e9s do m\u00e9todo de fluxos de caixa descontados, </span><span class=\"S2FE1 S2AF6 S2 c387atnh\" id=\"ts_220\" style=\"top: 7086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exceto nos casos em que o justo valor \u00e9 observ\u00e1vel no mercado, sendo as varia\u00e7\u00f5es de justo valor entre exerc\u00edcios inclu\u00eddas em resultados </span><span class=\"S2FE2 S2AF6 S2 c388yq6u\" id=\"tt_220\" style=\"top: 7102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo em que ocorrem. </span><span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14506": {
   "value": "<span class=\"S2FCC S2AF6 S2 c366kacq\" id=\"t7_220\" style=\"top: 6692px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 determinado com base nos pre\u00e7os de um mercado ativo, ou em m\u00e9todos e t\u00e9cnicas de avalia\u00e7\u00e3o (quando n\u00e3o h\u00e1 um </span><span class=\"S2FCD S2AF6 S2 c367b86s\" id=\"t8_220\" style=\"top: 6707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado ativo). Um mercado \u00e9 considerado ativo, e portanto l\u00edquido, se transaciona de uma forma regular. </span><span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4359 S2AF4 S2 c5510e77j\" id=\"t21_262\" style=\"top: 60539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B. Mensura\u00e7\u00f5es do justo valor usando inputs n\u00e3o observ\u00e1veis significativos (N\u00edvel 3) </span><span class=\"S435A S2AF6 S2 c5511tgpy\" id=\"t22_262\" style=\"top: 60567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A tabela seguinte apresenta a movimenta\u00e7\u00e3o nos instrumentos de N\u00edvel 3 para os exerc\u00edcios de 2023 e 2022: </span><span class=\"S435B S2AF4 S2 c5512552a\" id=\"t23_262\" style=\"top: 60596px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S435C S2AF4 S2 c55131lzk\" id=\"t24_262\" style=\"top: 60596px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S435D S2AF4 S2 c5514q6pg\" id=\"t25_262\" style=\"top: 60626px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S435E S2AF6 S2 c5515qznk\" id=\"t26_262\" style=\"top: 60626px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S435F S2AF6 S2 c5516v68t\" id=\"t27_262\" style=\"top: 60626px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.925 </span><span class=\"S4360 S2AF6 S2 c5517fe6y\" id=\"t28_262\" style=\"top: 60641px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S4361 S2AF6 S2 c5518ard4\" id=\"t29_262\" style=\"top: 60641px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S4362 S2AF6 S2 c551901v6\" id=\"t2a_262\" style=\"top: 60641px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87 </span><span class=\"S4363 S2AF6 S2 c55206hcx\" id=\"t2b_262\" style=\"top: 60655px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es </span><span class=\"S4364 S2AF6 S2 c5521p6w5\" id=\"t2c_262\" style=\"top: 60655px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(396) </span><span class=\"S4365 S2AF6 S2 c55220eal\" id=\"t2d_262\" style=\"top: 60655px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S4366 S2AF6 S2 c5523j7ja\" id=\"t2e_262\" style=\"top: 60669px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S4367 S2AF6 S2 c55240f2c\" id=\"t2f_262\" style=\"top: 60669px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">244 </span><span class=\"S4368 S2AF6 S2 c55253f8i\" id=\"t2g_262\" style=\"top: 60669px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">266 </span><span class=\"S4369 S2AF4 S2 c5526xjdu\" id=\"t2h_262\" style=\"top: 60687px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S436A S2AF6 S2 c5527uv96\" id=\"t2i_262\" style=\"top: 60687px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S436B S2AF6 S2 c5528a1e1\" id=\"t2j_262\" style=\"top: 60687px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S436C S2AF6 S2 c5529wyzs\" id=\"t2k_262\" style=\"top: 60719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es em 2023 referem-se ao investimento na Glarevision, S.A., na sequ\u00eancia da convers\u00e3o de presta\u00e7\u00f5es suplementares quase- </span><span class=\"S436D S2AF6 S2 c553063fy\" id=\"t2l_262\" style=\"top: 60734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">capital, acrescida dos juros, em capital (ver nota 37, iii)). J\u00e1 as aliena\u00e7\u00f5es respeitam \u00e0 dissolu\u00e7\u00e3o do FCR Istart I, gerando uma menos- </span><span class=\"S436E S2AF6 S2 c5531yqys\" id=\"t2m_262\" style=\"top: 60750px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valia de 100m\u20ac (ver nota 31) e um encaixe de 296m\u20ac. </span><span class=\"S436F S2AF6 S2 c5532fzgm\" id=\"t2n_262\" style=\"top: 60777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 registadas no exerc\u00edcio refletem essencialmente a valoriza\u00e7\u00e3o dos </span><span class=\"S4370 S2AF6 S2 c5533cra1\" id=\"t2o_262\" style=\"top: 60792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">investimentos na Feedzai, S.A. (239m\u20ac), Habit Analytics PT, Lda. (17m\u20ac) e Aixtel, S.A. (6m\u20ac), parcialmente anulada pela desvaloriza\u00e7\u00e3o </span><span class=\"S4371 S2AF6 S2 c5534wd2t\" id=\"t2p_262\" style=\"top: 60808px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do investimento na Globaleda, S.A. (-17m\u20ac). As varia\u00e7\u00f5es positivas do justo valor foram reconhecidas em resultados e inclu\u00eddas em </span><span class=\"S4372 S2AF6 S2 c5535ysiq\" id=\"t2q_262\" style=\"top: 60823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2018Rendimentos financeiros\u2019 (ver nota 30), enquanto que as varia\u00e7\u00f5es negativas foram reconhecidas em resultados e inclu\u00eddas em \u2018Gastos </span><span class=\"S4373 S2AF6 S2 c55369vou\" id=\"t2r_262\" style=\"top: 60838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 (ver nota 31). </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S4384 S2AF6 S2 c5556adur\" id=\"ti_263\" style=\"top: 61385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com as an\u00e1lises de sensibilidade efetuadas, um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC resultaria numa varia\u00e7\u00e3o </span><span class=\"S4385 S2AF6 S2 c5557u6s4\" id=\"tj_263\" style=\"top: 61400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do justo valor da Feedzai, S.A. de cerca de -871m\u20ac e +1.001m\u20ac, respetivamente. J\u00e1 um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 0,5 p.p. na </span><span class=\"S4386 S2AF6 S2 c5558o80v\" id=\"tk_263\" style=\"top: 61415px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de crescimento impl\u00edcita no c\u00e1lculo do Valor Terminal ('Terminal Value') da avalia\u00e7\u00e3o, com todas as outras vari\u00e1veis constantes, </span><span class=\"S4387 S2AF6 S2 c55591nfo\" id=\"tl_263\" style=\"top: 61431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultaria numa varia\u00e7\u00e3o do justo valor de cerca de +281m\u20ac e -263m\u20ac, respetivamente. </span><span class=\"S4388 S2AF6 S2 c556024g7\" id=\"tm_263\" style=\"top: 61458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui uma equipa respons\u00e1vel pelas mensura\u00e7\u00f5es de justo valor de N\u00edvel 3 das participadas detidas essencialmente pelos fundos </span><span class=\"S4389 S2AF6 S2 c5561le87\" id=\"tn_263\" style=\"top: 61473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital +Inova\u00e7\u00e3o, que reporta diretamente ao </span><span class=\"S438A S2EAB S2 c5562crj2\" id=\"to_263\" style=\"top: 61473px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Chief Financial Officer </span><span class=\"S438B S2AF6 S2 c5563n7xf\" id=\"tp_263\" style=\"top: 61489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(CFO). As discuss\u00f5es dos processos e resultados das valoriza\u00e7\u00f5es s\u00e3o realizadas entre o CFO e a equipa de avalia\u00e7\u00e3o pelo menos uma vez </span><span class=\"S438C S2AF6 S2 c5564bczh\" id=\"tq_263\" style=\"top: 61504px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a cada seis meses, de acordo com os per\u00edodos semestrais de relato do Grupo ao mercado. </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14507": {
   "value": "<span class=\"S2FCC S2AF6 S2 c366kacq\" id=\"t7_220\" style=\"top: 6692px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 determinado com base nos pre\u00e7os de um mercado ativo, ou em m\u00e9todos e t\u00e9cnicas de avalia\u00e7\u00e3o (quando n\u00e3o h\u00e1 um </span><span class=\"S2FCD S2AF6 S2 c367b86s\" id=\"t8_220\" style=\"top: 6707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado ativo). Um mercado \u00e9 considerado ativo, e portanto l\u00edquido, se transaciona de uma forma regular. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14510": {
   "value": "<span class=\"S2FCE S2AF6 S2 c3687h2k\" id=\"t9_220\" style=\"top: 6735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber comerciais s\u00e3o reconhecidas, no momento inicial, pelo pre\u00e7o de transa\u00e7\u00e3o conforme definido pela IFRS 15. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3048 S2EAB S2 c495xk6n\" id=\"t3_222\" style=\"top: 9218px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.10. </span><span class=\"S3049 S2EAB S2 c4961eqp\" id=\"t4_222\" style=\"top: 9218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e devedores </span><span class=\"S304A S2AF6 S2 c497t2v0\" id=\"t5_222\" style=\"top: 9246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O saldo de clientes e outros devedores respeita a valores a receber pela venda de mercadorias ou de servi\u00e7os prestados pelo Grupo, no </span><span class=\"S304B S2AF6 S2 c49822tz\" id=\"t6_222\" style=\"top: 9261px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso normal das suas atividades. S\u00e3o reconhecidos inicialmente ao justo valor e subsequentemente ao custo amortizado utilizando o </span><span class=\"S304C S2AF6 S2 c499tue3\" id=\"t7_222\" style=\"top: 9276px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">m\u00e9todo do juro efetivo, deduzidos de perdas de imparidade. </span><span class=\"S3A5D S2AF4 S2 c31223nzb\" id=\"t3_242\" style=\"top: 35218px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13. </span><span class=\"S3A5E S2AF4 S2 c3123q66l\" id=\"t4_242\" style=\"top: 35218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S3819 S2AF4 S2 c31244s91\" id=\"t5_242\" style=\"top: 35248px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c3125rpo0\" id=\"t6_242\" style=\"top: 35248px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3A5F S2AF6 S2 c3126u0pf\" id=\"t7_242\" style=\"top: 35278px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes </span><span class=\"S3A60 S2AF6 S2 c3127o8ow\" id=\"t8_242\" style=\"top: 35278px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.339 </span><span class=\"S3A61 S2AF6 S2 c3128880m\" id=\"t9_242\" style=\"top: 35278px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.227 </span><span class=\"S3A62 S2AF6 S2 c3129x9xs\" id=\"ta_242\" style=\"top: 35292px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento por imparidade de clientes </span><span class=\"S3A63 S2AF6 S2 c3130dfwr\" id=\"tb_242\" style=\"top: 35292px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(780) </span><span class=\"S3A64 S2AF6 S2 c31318hqs\" id=\"tc_242\" style=\"top: 35292px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(794) </span><span class=\"S3A65 S2AF6 S2 c3132vleb\" id=\"td_242\" style=\"top: 35310px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">36.559 </span><span class=\"S3A66 S2AF6 S2 c3133lp0n\" id=\"te_242\" style=\"top: 35310px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49.433 </span><span class=\"S3A67 S2AF6 S2 c31348avv\" id=\"tf_242\" style=\"top: 35343px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00e3o de participa\u00e7\u00f5es financeiras (nota 38) </span><span class=\"S3A68 S2AF6 S2 c3135bms1\" id=\"tg_242\" style=\"top: 35343px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A69 S2AF6 S2 c3136uilo\" id=\"th_242\" style=\"top: 35343px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">215 </span><span class=\"S3A6A S2AF6 S2 c3137tzjv\" id=\"ti_242\" style=\"top: 35357px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subscritores de capital do FCR Novabase Capital +Inova\u00e7\u00e3o </span><span class=\"S3A6B S2AF6 S2 c31382u2x\" id=\"tj_242\" style=\"top: 35357px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.898 </span><span class=\"S3A6C S2AF6 S2 c3139iepl\" id=\"tk_242\" style=\"top: 35357px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.898 </span><span class=\"S3A6D S2AF6 S2 c3140a4rp\" id=\"tl_242\" style=\"top: 35371px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o valor acrescentado </span><span class=\"S3A6E S2AF6 S2 c31414m1j\" id=\"tm_242\" style=\"top: 35371px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.418 </span><span class=\"S3A6F S2AF6 S2 c3142gvd6\" id=\"tn_242\" style=\"top: 35371px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.084 </span><span class=\"S3A70 S2AF6 S2 c3143ppx3\" id=\"to_242\" style=\"top: 35385px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos a receber relativos a projetos financiados (nota 25) </span><span class=\"S3A71 S2AF6 S2 c3144480v\" id=\"tp_242\" style=\"top: 35385px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.965 </span><span class=\"S3A72 S2AF6 S2 c3145tmv2\" id=\"tq_242\" style=\"top: 35385px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.412 </span><span class=\"S3A73 S2AF6 S2 c3146ccrc\" id=\"tr_242\" style=\"top: 35399px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos a partes relacionadas (nota 37 iii), ver tamb\u00e9m nota 11) </span><span class=\"S3A74 S2AF6 S2 c3147hk2w\" id=\"ts_242\" style=\"top: 35399px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">994 </span><span class=\"S3A75 S2AF6 S2 c314828ai\" id=\"tt_242\" style=\"top: 35399px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A76 S2AF6 S2 c3149dpro\" id=\"tu_242\" style=\"top: 35414px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adiantamentos a fornecedores </span><span class=\"S3A77 S2AF6 S2 c31502d8g\" id=\"tv_242\" style=\"top: 35414px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13 </span><span class=\"S3A78 S2AF6 S2 c3151otyn\" id=\"tw_242\" style=\"top: 35414px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40 </span><span class=\"S3A79 S2AF6 S2 c3152n7mx\" id=\"tx_242\" style=\"top: 35428px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pessoal </span><span class=\"S3A7A S2AF6 S2 c3153tvlt\" id=\"ty_242\" style=\"top: 35428px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S3A7B S2AF6 S2 c3154vcng\" id=\"tz_242\" style=\"top: 35428px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 </span><span class=\"S3A7C S2AF6 S2 c3155yqlz\" id=\"t10_242\" style=\"top: 35442px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros saldos a receber </span><span class=\"S3A7D S2AF6 S2 c3156k19o\" id=\"t11_242\" style=\"top: 35442px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S3A7E S2AF6 S2 c3157nuwb\" id=\"t12_242\" style=\"top: 35442px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">310 </span><span class=\"S3A7F S2AF6 S2 c315882uy\" id=\"t13_242\" style=\"top: 35456px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento por imparidade de outros devedores </span><span class=\"S3A80 S2AF6 S2 c31593p1d\" id=\"t14_242\" style=\"top: 35456px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(765) </span><span class=\"S3A81 S2AF6 S2 c3160uyfi\" id=\"t15_242\" style=\"top: 35456px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.038) </span><span class=\"S3A82 S2AF6 S2 c3161jezw\" id=\"t16_242\" style=\"top: 35470px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento por imparidade de empr\u00e9stimos a partes relacionadas (nota 37 iii)) </span><span class=\"S3A83 S2AF6 S2 c3162t03c\" id=\"t17_242\" style=\"top: 35470px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(472) </span><span class=\"S3A84 S2AF6 S2 c31639ru2\" id=\"t18_242\" style=\"top: 35470px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3A85 S2AF6 S2 c3164ri9j\" id=\"t19_242\" style=\"top: 35488px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.268 </span><span class=\"S3A86 S2AF6 S2 c3165k9e5\" id=\"t1a_242\" style=\"top: 35488px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.933 </span><span class=\"S3A87 S2AF6 S2 c3166rpvb\" id=\"t1b_242\" style=\"top: 35506px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.827 </span><span class=\"S3A88 S2AF6 S2 c3167l1yu\" id=\"t1c_242\" style=\"top: 35506px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">54.366 </span><span class=\"S3A89 S2AF6 S2 c3168onzu\" id=\"t1d_242\" style=\"top: 35538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O decr\u00e9scimo de 'Clientes e outras contas a receber' reflete essencialmente o efeito da sa\u00edda do per\u00edmetro de consolida\u00e7\u00e3o das </span><span class=\"S3A8A S2AF6 S2 c3169z8vj\" id=\"t1e_242\" style=\"top: 35554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1rias alienadas no Neg\u00f3cio Neotalent (11M\u20ac) - ver nota 38. </span><span class=\"S3A8B S2AF6 S2 c3170jt0b\" id=\"t1f_242\" style=\"top: 35581px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3A8C S2AF6 S2 c3171vm8f\" id=\"t1g_242\" style=\"top: 35609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor contabil\u00edstico desta rubrica acrescida do saldo de 'Acr\u00e9scimos de proveitos' (ver nota 14) representa a exposi\u00e7\u00e3o m\u00e1xima ao risco </span><span class=\"S3A8D S2AF6 S2 c3172zcm6\" id=\"t1h_242\" style=\"top: 35624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito. </span><span class=\"S3A8E S2AF6 S2 c3173k6am\" id=\"t1i_242\" style=\"top: 35651px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas para os clientes da Novabase \u00e0 data 31 de dezembro de 2022 e 31 de dezembro de </span><span class=\"S3A8F S2AF6 S2 c3174nul5\" id=\"t1j_242\" style=\"top: 35667px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 \u00e9 analisada como segue: </span><span class=\"S3A90 S2AF4 S2 c3175yj9z\" id=\"t1k_242\" style=\"top: 35722px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3A91 S2AF4 S2 c3176sbk5\" id=\"t1l_242\" style=\"top: 35694px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3A92 S2AF4 S2 c31774d4l\" id=\"t1m_242\" style=\"top: 35708px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3A93 S2AF4 S2 c3178nydj\" id=\"t1n_242\" style=\"top: 35722px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3A94 S2AF4 S2 c3179r1yn\" id=\"t1o_242\" style=\"top: 35708px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3A95 S2AF4 S2 c3180les0\" id=\"t1p_242\" style=\"top: 35722px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3A96 S2AF4 S2 c3181uc0m\" id=\"t1q_242\" style=\"top: 35708px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3A97 S2AF4 S2 c31820mbd\" id=\"t1r_242\" style=\"top: 35722px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3A98 S2AF4 S2 c31833u2m\" id=\"t1s_242\" style=\"top: 35708px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3A99 S2A51 S2 c3184ct1w\" id=\"t1t_242\" style=\"top: 35722px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3A9A S2AF6 S2 c31858940\" id=\"t1u_242\" style=\"top: 35752px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3A9B S2AF6 S2 c3186hemx\" id=\"t1v_242\" style=\"top: 35752px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,19% </span><span class=\"S3A9C S2AF6 S2 c3187tat1\" id=\"t1w_242\" style=\"top: 35752px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.845 </span><span class=\"S3A9D S2AF6 S2 c3188hfu3\" id=\"t1x_242\" style=\"top: 35752px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3A9E S2AF6 S2 c3189738q\" id=\"t1y_242\" style=\"top: 35752px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3A9F S2AF6 S2 c3190nfey\" id=\"t1z_242\" style=\"top: 35766px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AA0 S2AF6 S2 c3191nhdp\" id=\"t20_242\" style=\"top: 35766px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,04% </span><span class=\"S3AA1 S2AF6 S2 c31920xer\" id=\"t21_242\" style=\"top: 35766px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.920 </span><span class=\"S3AA2 S2AF6 S2 c31933gs1\" id=\"t22_242\" style=\"top: 35766px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S3AA3 S2AF6 S2 c3194vgnz\" id=\"t23_242\" style=\"top: 35766px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA4 S2AF6 S2 c3195n0yx\" id=\"t24_242\" style=\"top: 35780px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AA5 S2AF6 S2 c31963l1o\" id=\"t25_242\" style=\"top: 35780px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26,82% </span><span class=\"S3AA6 S2AF6 S2 c31979tab\" id=\"t26_242\" style=\"top: 35780px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S3AA7 S2AF6 S2 c3198ib39\" id=\"t27_242\" style=\"top: 35780px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">229 </span><span class=\"S3AA8 S2AF6 S2 c3199abuj\" id=\"t28_242\" style=\"top: 35780px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA9 S2AF6 S2 c3200vum1\" id=\"t29_242\" style=\"top: 35794px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3AAA S2AF6 S2 c3201issh\" id=\"t2a_242\" style=\"top: 35794px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,87% </span><span class=\"S3AAB S2AF6 S2 c3202ledl\" id=\"t2b_242\" style=\"top: 35794px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">544 </span><span class=\"S3AAC S2AF6 S2 c32037mi2\" id=\"t2c_242\" style=\"top: 35794px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">457 </span><span class=\"S3AAD S2AF6 S2 c3204s8w8\" id=\"t2d_242\" style=\"top: 35794px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3AAE S2AF6 S2 c3205yhrf\" id=\"t2e_242\" style=\"top: 35812px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.227 </span><span class=\"S3AAF S2AF6 S2 c3206qxpz\" id=\"t2f_242\" style=\"top: 35812px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3AB0 S2AF4 S2 c32076b3f\" id=\"t2g_242\" style=\"top: 35871px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3AB1 S2AF4 S2 c3208rcyj\" id=\"t2h_242\" style=\"top: 35843px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3AB2 S2AF4 S2 c3209m8ai\" id=\"t2i_242\" style=\"top: 35857px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3AB3 S2AF4 S2 c3210h5gw\" id=\"t2j_242\" style=\"top: 35871px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3AB4 S2AF4 S2 c3211siyh\" id=\"t2k_242\" style=\"top: 35857px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3AB5 S2AF4 S2 c32129zoz\" id=\"t2l_242\" style=\"top: 35871px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3AB6 S2AF4 S2 c3213blpi\" id=\"t2m_242\" style=\"top: 35857px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3AB7 S2AF4 S2 c3214ylb0\" id=\"t2n_242\" style=\"top: 35871px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3AB8 S2AF4 S2 c3215y3fu\" id=\"t2o_242\" style=\"top: 35857px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3AB9 S2A51 S2 c3216c88c\" id=\"t2p_242\" style=\"top: 35871px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3ABA S2AF6 S2 c3217gfr7\" id=\"t2q_242\" style=\"top: 35900px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3ABB S2AF6 S2 c32186ynl\" id=\"t2r_242\" style=\"top: 35900px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,12% </span><span class=\"S3ABC S2AF6 S2 c3219mvim\" id=\"t2s_242\" style=\"top: 35900px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.645 </span><span class=\"S3ABD S2AF6 S2 c3220nrrg\" id=\"t2t_242\" style=\"top: 35900px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30 </span><span class=\"S3ABE S2AF6 S2 c3221judg\" id=\"t2u_242\" style=\"top: 35900px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3ABF S2AF6 S2 c32229jd5\" id=\"t2v_242\" style=\"top: 35914px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AC0 S2AF6 S2 c322359jy\" id=\"t2w_242\" style=\"top: 35914px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,28% </span><span class=\"S3AC1 S2AF6 S2 c3224tl6g\" id=\"t2x_242\" style=\"top: 35914px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.612 </span><span class=\"S3AC2 S2AF6 S2 c3225581j\" id=\"t2y_242\" style=\"top: 35914px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S3AC3 S2AF6 S2 c3226q5va\" id=\"t2z_242\" style=\"top: 35914px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC4 S2AF6 S2 c3227q5ky\" id=\"t30_242\" style=\"top: 35928px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AC5 S2AF6 S2 c32281yct\" id=\"t31_242\" style=\"top: 35928px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">64,82% </span><span class=\"S3AC6 S2AF6 S2 c3229ary0\" id=\"t32_242\" style=\"top: 35928px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">807 </span><span class=\"S3AC7 S2AF6 S2 c3230runz\" id=\"t33_242\" style=\"top: 35928px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">517 </span><span class=\"S3AC8 S2AF6 S2 c3231y8ou\" id=\"t34_242\" style=\"top: 35928px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC9 S2AF6 S2 c32320l3r\" id=\"t35_242\" style=\"top: 35943px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3ACA S2AF6 S2 c3233ny2i\" id=\"t36_242\" style=\"top: 35943px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77,39% </span><span class=\"S3ACB S2AF6 S2 c3234fgm0\" id=\"t37_242\" style=\"top: 35943px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">275 </span><span class=\"S3ACC S2AF6 S2 c3235oxqo\" id=\"t38_242\" style=\"top: 35943px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">210 </span><span class=\"S3ACD S2AF6 S2 c3236ng68\" id=\"t39_242\" style=\"top: 35943px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3ACE S2AF6 S2 c32379t08\" id=\"t3a_242\" style=\"top: 35961px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.339 </span><span class=\"S3ACF S2AF6 S2 c323845uk\" id=\"t3b_242\" style=\"top: 35961px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3AD0 S2AF6 S2 c32390x9c\" id=\"t3c_242\" style=\"top: 35991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a concentra\u00e7\u00e3o do saldo de clientes do Grupo e sobre a distribui\u00e7\u00e3o dos clientes com maiores saldos por mercado </span><span class=\"S3AD1 S2AF6 S2 c3240t1nj\" id=\"t3d_242\" style=\"top: 36006px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geogr\u00e1fico e por sector de atividade s\u00e3o dados na nota 3 c). </span><span class=\"S3AD2 S2AF6 S2 c3241dyqb\" id=\"t3e_242\" style=\"top: 36034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de clientes e outros devedores s\u00e3o analisados como segue: </span><span class=\"S3AD3 S2AF4 S2 c3242fxz3\" id=\"t3f_242\" style=\"top: 36063px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes </span><span class=\"S3AD4 S2AF4 S2 c3243s3oh\" id=\"t3g_242\" style=\"top: 36063px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O. Devedores </span><span class=\"S3AD5 S2AF4 S2 c3244j2pq\" id=\"t3h_242\" style=\"top: 36063px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3AD6 S2AF4 S2 c3245tl1j\" id=\"t3i_242\" style=\"top: 36081px; left: 307px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD7 S2AF4 S2 c3246v5ct\" id=\"t3j_242\" style=\"top: 36081px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3AD8 S2AF4 S2 c3247mr6k\" id=\"t3k_242\" style=\"top: 36081px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD9 S2AF4 S2 c3248a464\" id=\"t3l_242\" style=\"top: 36081px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADA S2AF4 S2 c3249bm53\" id=\"t3m_242\" style=\"top: 36081px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3ADB S2AF4 S2 c3250xm9d\" id=\"t3n_242\" style=\"top: 36081px; left: 762px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADC S2AF4 S2 c3251pm9a\" id=\"t3o_242\" style=\"top: 36112px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3ADD S2AF6 S2 c3252ncdf\" id=\"t3p_242\" style=\"top: 36112px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3ADE S2AF6 S2 c3253lcj7\" id=\"t3q_242\" style=\"top: 36112px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">901 </span><span class=\"S3ADF S2AF6 S2 c3254njt0\" id=\"t3r_242\" style=\"top: 36112px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3AE0 S2AF6 S2 c3255f46d\" id=\"t3s_242\" style=\"top: 36112px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.058 </span><span class=\"S3AE1 S2AF6 S2 c3256h6wo\" id=\"t3t_242\" style=\"top: 36112px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3AE2 S2AF6 S2 c32576pir\" id=\"t3u_242\" style=\"top: 36112px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.959 </span><span class=\"S3AE3 S2AF6 S2 c3258ytp8\" id=\"t3v_242\" style=\"top: 36126px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3AE4 S2AF6 S2 c325958jw\" id=\"t3w_242\" style=\"top: 36126px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE5 S2AF6 S2 c32602m0c\" id=\"t3x_242\" style=\"top: 36126px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AE6 S2AF6 S2 c32617urn\" id=\"t3y_242\" style=\"top: 36126px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE7 S2AF6 S2 c3262c068\" id=\"t3z_242\" style=\"top: 36126px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE8 S2AF6 S2 c32639zwx\" id=\"t40_242\" style=\"top: 36126px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE9 S2AF6 S2 c3264ozzn\" id=\"t41_242\" style=\"top: 36126px; left: 810px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AEA S2AF6 S2 c3265jid2\" id=\"t42_242\" style=\"top: 36140px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3AEB S2AF6 S2 c32668umk\" id=\"t43_242\" style=\"top: 36140px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(224) </span><span class=\"S3AEC S2AF6 S2 c3267ghhl\" id=\"t44_242\" style=\"top: 36140px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(380) </span><span class=\"S3AED S2AF6 S2 c3268h0p7\" id=\"t45_242\" style=\"top: 36140px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(273) </span><span class=\"S3AEE S2AF6 S2 c3269eiyh\" id=\"t46_242\" style=\"top: 36140px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3AEF S2AF6 S2 c3270p22r\" id=\"t47_242\" style=\"top: 36140px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(497) </span><span class=\"S3AF0 S2AF6 S2 c327153vc\" id=\"t48_242\" style=\"top: 36140px; left: 801px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(400) </span><span class=\"S3AF1 S2AF6 S2 c3272br3i\" id=\"t49_242\" style=\"top: 36154px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as cambiais </span><span class=\"S3AF2 S2AF6 S2 c3273zx5v\" id=\"t4a_242\" style=\"top: 36154px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF3 S2AF6 S2 c3274vrbv\" id=\"t4b_242\" style=\"top: 36154px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF4 S2AF6 S2 c3275m31o\" id=\"t4c_242\" style=\"top: 36154px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF5 S2AF6 S2 c3276hsuo\" id=\"t4d_242\" style=\"top: 36154px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF6 S2AF6 S2 c3277fhn8\" id=\"t4e_242\" style=\"top: 36154px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF7 S2AF6 S2 c32785vna\" id=\"t4f_242\" style=\"top: 36154px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF8 S2AF6 S2 c32799c8i\" id=\"t4g_242\" style=\"top: 36168px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S3AF9 S2AF6 S2 c32809kl1\" id=\"t4h_242\" style=\"top: 36168px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFA S2AF6 S2 c3281x8ed\" id=\"t4i_242\" style=\"top: 36168px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFB S2AF6 S2 c3282r874\" id=\"t4j_242\" style=\"top: 36168px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFC S2AF6 S2 c3283kfjh\" id=\"t4k_242\" style=\"top: 36168px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFD S2AF6 S2 c3284za1x\" id=\"t4l_242\" style=\"top: 36168px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFE S2AF6 S2 c3285h7xp\" id=\"t4m_242\" style=\"top: 36168px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFF S2AF6 S2 c328652r3\" id=\"t4n_242\" style=\"top: 36183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3B00 S2AF6 S2 c3287nudp\" id=\"t4o_242\" style=\"top: 36183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B01 S2AF6 S2 c3288pj5p\" id=\"t4p_242\" style=\"top: 36183px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B02 S2AF6 S2 c3289mjzf\" id=\"t4q_242\" style=\"top: 36183px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B03 S2AF6 S2 c3290bfw9\" id=\"t4r_242\" style=\"top: 36183px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B04 S2AF6 S2 c329181kh\" id=\"t4s_242\" style=\"top: 36183px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B05 S2AF6 S2 c32923w12\" id=\"t4t_242\" style=\"top: 36183px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B06 S2AF6 S2 c3293gfkx\" id=\"t4u_242\" style=\"top: 36197px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S3B07 S2AF6 S2 c3294qnj3\" id=\"t4v_242\" style=\"top: 36197px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B08 S2AF6 S2 c3295uomq\" id=\"t4w_242\" style=\"top: 36197px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B09 S2AF6 S2 c32961y4v\" id=\"t4x_242\" style=\"top: 36197px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0A S2AF6 S2 c32974559\" id=\"t4y_242\" style=\"top: 36197px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0B S2AF6 S2 c3298nybp\" id=\"t4z_242\" style=\"top: 36197px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B0C S2AF6 S2 c3299ef98\" id=\"t50_242\" style=\"top: 36197px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0D S2AF4 S2 c3300wxy1\" id=\"t51_242\" style=\"top: 36215px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B0E S2AF6 S2 c3301gnyw\" id=\"t52_242\" style=\"top: 36215px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3B0F S2AF6 S2 c3302t79j\" id=\"t53_242\" style=\"top: 36215px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3B10 S2AF6 S2 c33038m59\" id=\"t54_242\" style=\"top: 36215px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">765 </span><span class=\"S3B11 S2AF6 S2 c33047vqp\" id=\"t55_242\" style=\"top: 36215px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3B12 S2AF6 S2 c3305jzal\" id=\"t56_242\" style=\"top: 36215px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.545 </span><span class=\"S3B13 S2AF6 S2 c3306jezj\" id=\"t57_242\" style=\"top: 36215px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3B14 S2AF6 S2 c3309g5gq\" id=\"t3_243\" style=\"top: 36518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de clientes e outros devedores reconhecido em resultados e inclu\u00eddo em \u2018Imparidade </span><span class=\"S3B15 S2AF6 S2 c3310lsrm\" id=\"t4_243\" style=\"top: 36534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">l\u00edquida de clientes e outras contas a receber\u2019 \u00e9 de -156m\u20ac (2022: 193m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de </span><span class=\"S3B16 S2AF6 S2 c3311keft\" id=\"t5_243\" style=\"top: 36549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43m\u20ac (2022: -88m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14511": {
   "value": "<span class=\"S2FCE S2AF6 S2 c3687h2k\" id=\"t9_220\" style=\"top: 6735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber comerciais s\u00e3o reconhecidas, no momento inicial, pelo pre\u00e7o de transa\u00e7\u00e3o conforme definido pela IFRS 15. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3048 S2EAB S2 c495xk6n\" id=\"t3_222\" style=\"top: 9218px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.10. </span><span class=\"S3049 S2EAB S2 c4961eqp\" id=\"t4_222\" style=\"top: 9218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e devedores </span><span class=\"S304A S2AF6 S2 c497t2v0\" id=\"t5_222\" style=\"top: 9246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O saldo de clientes e outros devedores respeita a valores a receber pela venda de mercadorias ou de servi\u00e7os prestados pelo Grupo, no </span><span class=\"S304B S2AF6 S2 c49822tz\" id=\"t6_222\" style=\"top: 9261px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso normal das suas atividades. S\u00e3o reconhecidos inicialmente ao justo valor e subsequentemente ao custo amortizado utilizando o </span><span class=\"S304C S2AF6 S2 c499tue3\" id=\"t7_222\" style=\"top: 9276px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">m\u00e9todo do juro efetivo, deduzidos de perdas de imparidade. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14513": {
   "value": "<span class=\"S2FCF S2AF6 S2 c36949r1\" id=\"ta_220\" style=\"top: 6762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos financeiros s\u00e3o desreconhecidos quando i) expiram os direitos contratuais do Grupo ao recebimento dos seus fluxos de caixa, </span><span class=\"S2FD0 S2AF6 S2 c370iv81\" id=\"tb_220\" style=\"top: 6777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ii) o Grupo tenha transferido substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o, ou iii) o Grupo tenha transferido </span><span class=\"S2FD1 S2AF6 S2 c371oxwo\" id=\"tc_220\" style=\"top: 6793px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o controlo sobre os ativos, n\u00e3o obstante retenha parte mas n\u00e3o substancialmente todos os riscos e benef\u00edcios associados \u00e0 sua deten\u00e7\u00e3o. </span><span class=\"S2FE3 S2AF6 S2 c389ghuo\" id=\"tu_220\" style=\"top: 7129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros s\u00e3o classificados de acordo com a subst\u00e2ncia contratual, independentemente da sua forma legal. S\u00e3o </span><span class=\"S2FE4 S2AF6 S2 c390vb31\" id=\"tv_220\" style=\"top: 7145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desreconhecidos apenas quando extintos, isto \u00e9, quando a obriga\u00e7\u00e3o \u00e9 liquidada, cancelada ou expirada. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14521": {
   "value": "<span class=\"S2FD6 S2AF6 S2 c3761s8c\" id=\"th_220\" style=\"top: 6894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determina a classifica\u00e7\u00e3o dos seus investimentos \u00e0 data de aquisi\u00e7\u00e3o e reavalia essa classifica\u00e7\u00e3o em cada data de relato. No </span><span class=\"S2FD7 S2AF6 S2 c377bgf9\" id=\"ti_220\" style=\"top: 6909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que respeita a altera\u00e7\u00f5es da mensura\u00e7\u00e3o pelo justo valor de per\u00edodo para per\u00edodo, o Grupo considera se os inputs dos modelos utilizados </span><span class=\"S2FD8 S2AF6 S2 c378r6p2\" id=\"tj_220\" style=\"top: 6924px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao instrumento financeiro </span><span class=\"S2FD9 S2AF6 S2 c379uzkd\" id=\"tk_220\" style=\"top: 6940px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14522": {
   "value": "<span class=\"S2FD6 S2AF6 S2 c3761s8c\" id=\"th_220\" style=\"top: 6894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o determina a classifica\u00e7\u00e3o dos seus investimentos \u00e0 data de aquisi\u00e7\u00e3o e reavalia essa classifica\u00e7\u00e3o em cada data de relato. No </span><span class=\"S2FD7 S2AF6 S2 c377bgf9\" id=\"ti_220\" style=\"top: 6909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que respeita a altera\u00e7\u00f5es da mensura\u00e7\u00e3o pelo justo valor de per\u00edodo para per\u00edodo, o Grupo considera se os inputs dos modelos utilizados </span><span class=\"S2FD8 S2AF6 S2 c378r6p2\" id=\"tj_220\" style=\"top: 6924px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao instrumento financeiro </span><span class=\"S2FD9 S2AF6 S2 c379uzkd\" id=\"tk_220\" style=\"top: 6940px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14531": {
   "value": "<span class=\"S2FDE S2AF6 S2 c384btso\" id=\"tp_220\" style=\"top: 7041px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem ainda ativos financeiros classificados ao justo valor atrav\u00e9s de resultados, como s\u00e3o os instrumentos financeiros derivados </span><span class=\"S2FDF S2AF6 S2 c385lc1w\" id=\"tq_220\" style=\"top: 7056px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e algumas participa\u00e7\u00f5es em sociedades detidas essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, NB Capital Inova\u00e7\u00e3o e </span><span class=\"S2FE0 S2AF6 S2 c386s4k4\" id=\"tr_220\" style=\"top: 7071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o e NB Capital +Inova\u00e7\u00e3o. Nesta categoria, o justo valor \u00e9 calculado atrav\u00e9s do m\u00e9todo de fluxos de caixa descontados, </span><span class=\"S2FE1 S2AF6 S2 c387atnh\" id=\"ts_220\" style=\"top: 7086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exceto nos casos em que o justo valor \u00e9 observ\u00e1vel no mercado, sendo as varia\u00e7\u00f5es de justo valor entre exerc\u00edcios inclu\u00eddas em resultados </span><span class=\"S2FE2 S2AF6 S2 c388yq6u\" id=\"tt_220\" style=\"top: 7102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo em que ocorrem. </span><span class=\"S3325 S2EAB S2 c1246o1up\" id=\"t1d_230\" style=\"top: 20285px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S3326 S2EAB S2 c1247sgwz\" id=\"t1e_230\" style=\"top: 20285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros mensurados ao justo valor </span><span class=\"S3327 S2AF6 S2 c1248d61x\" id=\"t1f_230\" style=\"top: 20312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor de instrumentos financeiros n\u00e3o cotados num mercado ativo \u00e9 determinado com base em m\u00e9todos de avalia\u00e7\u00e3o e teorias </span><span class=\"S3328 S2AF6 S2 c1249wt0f\" id=\"t1g_230\" style=\"top: 20328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras. A utiliza\u00e7\u00e3o de metodologias de valoriza\u00e7\u00e3o requer a utiliza\u00e7\u00e3o de pressupostos, sendo que alguns deles requerem a </span><span class=\"S3329 S2AF6 S2 c1250x3t9\" id=\"t1h_230\" style=\"top: 20343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">utiliza\u00e7\u00e3o de estimativas (ver nota 39). Desta forma, altera\u00e7\u00f5es nos referidos pressupostos podem resultar numa altera\u00e7\u00e3o do justo valor </span><span class=\"S332A S2AF6 S2 c1251qgdr\" id=\"t1i_230\" style=\"top: 20358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportado. </span><span class=\"S384D S2AF4 S2 c2584w0zt\" id=\"t1m_238\" style=\"top: 30720px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9. </span><span class=\"S384E S2AF4 S2 c2585y8t8\" id=\"t1n_238\" style=\"top: 30720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S384F S2AF4 S2 c2586tl2u\" id=\"t1o_238\" style=\"top: 30749px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% de participa\u00e7\u00e3o direta </span><span class=\"S3850 S2AF4 S2 c25872o0w\" id=\"t1p_238\" style=\"top: 30749px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3851 S2AF4 S2 c2588za4r\" id=\"t1q_238\" style=\"top: 30767px; left: 394px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3852 S2AF4 S2 c2589iub1\" id=\"t1r_238\" style=\"top: 30767px; left: 487px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3853 S2AF4 S2 c2590m3up\" id=\"t1s_238\" style=\"top: 30767px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3854 S2AF4 S2 c2591xi7e\" id=\"t1t_238\" style=\"top: 30767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3855 S2AF7 S2 c259213bg\" id=\"t1u_238\" style=\"top: 30793.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S3856 S2AF6 S2 c2593v1mo\" id=\"t1v_238\" style=\"top: 30792px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai, S.A. </span><span class=\"S3857 S2AF6 S2 c2594oep1\" id=\"t1w_238\" style=\"top: 30792px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3858 S2AF6 S2 c25950apl\" id=\"t1x_238\" style=\"top: 30792px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3859 S2AF6 S2 c2596dam2\" id=\"t1y_238\" style=\"top: 30792px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.778 </span><span class=\"S385A S2AF6 S2 c2597ox16\" id=\"t1z_238\" style=\"top: 30792px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.539 </span><span class=\"S385B S2AF7 S2 c2598xxg0\" id=\"t20_238\" style=\"top: 30807.5px; left: 102px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) </span><span class=\"S385C S2AF6 S2 c2599gxgp\" id=\"t21_238\" style=\"top: 30807px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Globaleda, S.A. </span><span class=\"S385D S2AF6 S2 c2600jiat\" id=\"t22_238\" style=\"top: 30807px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385E S2AF6 S2 c2601465d\" id=\"t23_238\" style=\"top: 30807px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385F S2AF6 S2 c26022z01\" id=\"t24_238\" style=\"top: 30807px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5</span><span class=\"S3860 S2AF6 S2 c26036x1f\" id=\"t25_238\" style=\"top: 30807px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3861 S2AF6 S2 c2604prut\" id=\"t26_238\" style=\"top: 30807px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">539 </span><span class=\"S3862 S2AF7 S2 c2605e22j\" id=\"t27_238\" style=\"top: 30821.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) </span><span class=\"S3863 S2AF6 S2 c26065vpq\" id=\"t28_238\" style=\"top: 30821px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR IStart I </span><span class=\"S3864 S2AF6 S2 c2607f6a9\" id=\"t29_238\" style=\"top: 30821px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3865 S2AF6 S2 c26085t33\" id=\"t2a_238\" style=\"top: 30821px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11,6% </span><span class=\"S3866 S2AF6 S2 c2609cljh\" id=\"t2b_238\" style=\"top: 30821px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3867 S2AF6 S2 c2610tqo2\" id=\"t2c_238\" style=\"top: 30821px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">396 </span><span class=\"S3868 S2AF7 S2 c261172oh\" id=\"t2d_238\" style=\"top: 30835.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) </span><span class=\"S3869 S2AF6 S2 c2612vods\" id=\"t2e_238\" style=\"top: 30835px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aixtel Technologies, S.A. </span><span class=\"S386A S2AF6 S2 c2613uo5b\" id=\"t2f_238\" style=\"top: 30835px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386B S2AF6 S2 c2614idcs\" id=\"t2g_238\" style=\"top: 30835px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386C S2AF6 S2 c26156aqw\" id=\"t2h_238\" style=\"top: 30835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49</span><span class=\"S386D S2AF6 S2 c2616ijvj\" id=\"t2i_238\" style=\"top: 30835px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8 </span><span class=\"S386E S2AF6 S2 c26178e5e\" id=\"t2j_238\" style=\"top: 30835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">492 </span><span class=\"S386F S2AF7 S2 c26182x74\" id=\"t2k_238\" style=\"top: 30850.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) </span><span class=\"S3870 S2AF6 S2 c2619myws\" id=\"t2l_238\" style=\"top: 30849px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Probely, S.A. </span><span class=\"S3871 S2AF6 S2 c262009l6\" id=\"t2m_238\" style=\"top: 30849px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3872 S2AF6 S2 c2621jov8\" id=\"t2n_238\" style=\"top: 30849px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3873 S2AF6 S2 c2622msga\" id=\"t2o_238\" style=\"top: 30849px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15</span><span class=\"S3874 S2AF6 S2 c262360pw\" id=\"t2p_238\" style=\"top: 30849px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S3875 S2AF6 S2 c2624d5s3\" id=\"t2q_238\" style=\"top: 30849px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">158 </span><span class=\"S3876 S2AF7 S2 c26258341\" id=\"t2r_238\" style=\"top: 30864.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) </span><span class=\"S3877 S2AF6 S2 c2626o0yv\" id=\"t2s_238\" style=\"top: 30863px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bright Innovation, Lda. </span><span class=\"S3878 S2AF6 S2 c2627zrsg\" id=\"t2t_238\" style=\"top: 30863px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S3879 S2AF6 S2 c2628p6rc\" id=\"t2u_238\" style=\"top: 30863px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S387A S2AF6 S2 c2629g6ya\" id=\"t2v_238\" style=\"top: 30863px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387B S2AF6 S2 c2630kjvq\" id=\"t2w_238\" style=\"top: 30863px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387C S2AF7 S2 c26311khd\" id=\"t2x_238\" style=\"top: 30878.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) </span><span class=\"S387D S2AF6 S2 c2632u547\" id=\"t2y_238\" style=\"top: 30877px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powergrid, Lda. </span><span class=\"S387E S2AF6 S2 c2633zvo6\" id=\"t2z_238\" style=\"top: 30877px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S387F S2AF6 S2 c26344djo\" id=\"t30_238\" style=\"top: 30877px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S3880 S2AF6 S2 c2635a7cd\" id=\"t31_238\" style=\"top: 30877px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3881 S2AF6 S2 c2636z4yb\" id=\"t32_238\" style=\"top: 30877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3882 S2AF7 S2 c2637fb5z\" id=\"t33_238\" style=\"top: 30892.5px; left: 94px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) </span><span class=\"S3883 S2AF6 S2 c2638qbdj\" id=\"t34_238\" style=\"top: 30892px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powerdata, Lda. </span><span class=\"S3884 S2AF6 S2 c2639w6ug\" id=\"t35_238\" style=\"top: 30892px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3885 S2AF6 S2 c2640y0tk\" id=\"t36_238\" style=\"top: 30892px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S3886 S2AF6 S2 c2641lfyp\" id=\"t37_238\" style=\"top: 30892px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3887 S2AF6 S2 c26421i8b\" id=\"t38_238\" style=\"top: 30892px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3888 S2AF7 S2 c2643bite\" id=\"t39_238\" style=\"top: 30906.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) </span><span class=\"S3889 S2AF6 S2 c26443hyf\" id=\"t3a_238\" style=\"top: 30906px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Radical Innovation, Lda. </span><span class=\"S388A S2AF6 S2 c26456z03\" id=\"t3b_238\" style=\"top: 30906px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388B S2AF6 S2 c2646us55\" id=\"t3c_238\" style=\"top: 30906px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388C S2AF6 S2 c2647ar54\" id=\"t3d_238\" style=\"top: 30906px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388D S2AF6 S2 c26485uqg\" id=\"t3e_238\" style=\"top: 30906px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388E S2AF7 S2 c2649v56o\" id=\"t3f_238\" style=\"top: 30921.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) </span><span class=\"S388F S2AF6 S2 c2650sv1x\" id=\"t3g_238\" style=\"top: 30920px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Glarevision, S.A. </span><span class=\"S3890 S2AF6 S2 c26512ltw\" id=\"t3h_238\" style=\"top: 30920px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,5</span><span class=\"S3891 S2AF6 S2 c2652sv5t\" id=\"t3i_238\" style=\"top: 30920px; left: 454px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% </span><span class=\"S3892 S2AF6 S2 c2653a23x\" id=\"t3j_238\" style=\"top: 30920px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S3893 S2AF6 S2 c26541mox\" id=\"t3k_238\" style=\"top: 30920px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S3894 S2AF6 S2 c26550wkn\" id=\"t3l_238\" style=\"top: 30920px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75 </span><span class=\"S3895 S2AF7 S2 c26564r6x\" id=\"t3m_238\" style=\"top: 30935.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) </span><span class=\"S3896 S2AF6 S2 c2657inw0\" id=\"t3n_238\" style=\"top: 30934px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Habit Analytics PT, Lda. </span><span class=\"S3897 S2AF6 S2 c2658w8f4\" id=\"t3o_238\" style=\"top: 30934px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3898 S2AF6 S2 c2659vswt\" id=\"t3p_238\" style=\"top: 30934px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3899 S2AF6 S2 c26605ffo\" id=\"t3q_238\" style=\"top: 30934px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S389A S2AF6 S2 c2661iy7z\" id=\"t3r_238\" style=\"top: 30934px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14 </span><span class=\"S389B S2AF7 S2 c2662c412\" id=\"t3s_238\" style=\"top: 30949.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) </span><span class=\"S389C S2AF6 S2 c2663hxck\" id=\"t3t_238\" style=\"top: 30948px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S389D S2AF6 S2 c2664o1c4\" id=\"t3u_238\" style=\"top: 30948px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S389E S2AF6 S2 c2665bn9a\" id=\"t3v_238\" style=\"top: 30948px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S389F S2AF6 S2 c2666wr2y\" id=\"t3w_238\" style=\"top: 30966px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38A0 S2AF6 S2 c26678d83\" id=\"t3x_238\" style=\"top: 30966px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38A1 S2AF7 S2 c2670bp25\" id=\"t3_239\" style=\"top: 31317.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es para processamento de grandes volumes </span><span class=\"S38A2 S2AF7 S2 c26715z5v\" id=\"t4_239\" style=\"top: 31332.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">de dados em tempo real, que aplica modelos avan\u00e7ados de </span><span class=\"S38A3 S366E S2 c2672m705\" id=\"t5_239\" style=\"top: 31332.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">machine learning </span><span class=\"S38A4 S2AF7 S2 c2673i9mq\" id=\"t6_239\" style=\"top: 31332.5px; left: 476px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e intelig\u00eancia artificial no combate \u00e0 fraude em servi\u00e7os financeiros e </span><span class=\"S38A5 S366E S2 c26743mj6\" id=\"t7_239\" style=\"top: 31332.5px; left: 827px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e- </span><span class=\"S38A6 S366E S2 c2675glpg\" id=\"t8_239\" style=\"top: 31346.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">commerce</span><span class=\"S38A7 S2AF7 S2 c2676d6yz\" id=\"t9_239\" style=\"top: 31346.5px; left: 140px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38A8 S2AF7 S2 c2677ghgo\" id=\"ta_239\" style=\"top: 31360.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) Detida pela Novabase Business Solutions S.A., \u00e9 uma empresa de base tecnol\u00f3gica, na \u00e1rea da engenharia dos sistemas de informa\u00e7\u00e3o e das </span><span class=\"S38A9 S2AF7 S2 c2678fymg\" id=\"tb_239\" style=\"top: 31374.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">telecomunica\u00e7\u00f5es. Apesar de deter mais de 20% das a\u00e7\u00f5es da Globaleda, a Novabase n\u00e3o tem influ\u00eancia significativa nesta empresa, entendida como o </span><span class=\"S38AA S2AF7 S2 c2679ifl2\" id=\"tc_239\" style=\"top: 31389.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">poder de participar das decis\u00f5es sobre a pol\u00edtica financeira e operacional da investida, nomeadamente n\u00e3o tem representa\u00e7\u00e3o no Conselho de Administra\u00e7\u00e3o </span><span class=\"S38AB S2AF7 S2 c2680hwy1\" id=\"td_239\" style=\"top: 31403.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nem participa\u00e7\u00e3o no processo de formula\u00e7\u00e3o de pol\u00edticas nem transa\u00e7\u00f5es com a investida. </span><span class=\"S38AC S2AF7 S2 c268102yu\" id=\"te_239\" style=\"top: 31417.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) Fundo de Capital de Risco liquidado em 2023. Era detido pela Novabase Capital S.C.R., S.A. e gerido pela Armilar Venture Partners SCR. </span><span class=\"S38AD S2AF7 S2 c2682yixw\" id=\"tf_239\" style=\"top: 31431.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) Empresa, detida pelos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, que desenvolveu </span><span class=\"S38AE S2AF7 S2 c26831mza\" id=\"tg_239\" style=\"top: 31446.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">a FIBERCLOUD, uma plataforma de gest\u00e3o de redes para o mercado global. </span><span class=\"S38AF S2AF7 S2 c2684f4nv\" id=\"th_239\" style=\"top: 31460.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, focada na \u00e1rea de </span><span class=\"S38B0 S366E S2 c2685d4fk\" id=\"ti_239\" style=\"top: 31460.5px; left: 569px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">cybersecurity</span><span class=\"S38B1 S2AF7 S2 c2686utmu\" id=\"tj_239\" style=\"top: 31460.5px; left: 634px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38B2 S2AF7 S2 c26873i7j\" id=\"tk_239\" style=\"top: 31474.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) Esta empresa tem por objeto a incuba\u00e7\u00e3o de projetos na \u00e1rea das Tecnologias da Informa\u00e7\u00e3o e Comunica\u00e7\u00e3o (TIC) e presta\u00e7\u00e3o de servi\u00e7os integrados </span><span class=\"S38B3 S2AF7 S2 c2688kz51\" id=\"tl_239\" style=\"top: 31489.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas destinadas a PMEs TIC, suportados por uma plataforma multi-canal. \u00c9 detida </span><span class=\"S38B4 S2AF7 S2 c26897f4h\" id=\"tm_239\" style=\"top: 31503.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o. </span><span class=\"S38B5 S2AF7 S2 c2690b0i8\" id=\"tn_239\" style=\"top: 31517.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de uma plataforma aplicacional para </span><span class=\"S38B6 S366E S2 c2691nylh\" id=\"to_239\" style=\"top: 31517.5px; left: 776px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Smart Grids</span><span class=\"S38B7 S2AF7 S2 c2692jwuz\" id=\"tp_239\" style=\"top: 31517.5px; left: 833px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">, </span><span class=\"S38B8 S2AF7 S2 c2693uuph\" id=\"tq_239\" style=\"top: 31531.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">com liquida\u00e7\u00e3o prevista para os primeiros meses de 2024. </span><span class=\"S38B9 S2AF7 S2 c26945vpw\" id=\"tr_239\" style=\"top: 31546.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) Empresa liquidada em 2023. Era detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A.. </span><span class=\"S38BA S2AF7 S2 c2695pn0z\" id=\"ts_239\" style=\"top: 31560.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) Empresa, detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., tem por objeto a incuba\u00e7\u00e3o de projetos </span><span class=\"S38BB S2AF7 S2 c2696rp1p\" id=\"tt_239\" style=\"top: 31574.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">na \u00e1rea das TIC e presta\u00e7\u00e3o de servi\u00e7os integrados nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas, destinados a PMEs TIC da </span><span class=\"S38BC S2AF7 S2 c2697hyjf\" id=\"tu_239\" style=\"top: 31588.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Regi\u00e3o de Lisboa. Encontra-se em processo de liquida\u00e7\u00e3o. </span><span class=\"S38BD S2AF7 S2 c2698jqaw\" id=\"tv_239\" style=\"top: 31603.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es baseadas em realidade aumentada </span><span class=\"S38BE S2AF7 S2 c26992ysv\" id=\"tw_239\" style=\"top: 31617.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">para manuten\u00e7\u00e3o industrial. </span><span class=\"S38BF S2AF7 S2 c270044al\" id=\"tx_239\" style=\"top: 31631.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., dedicada ao desenvolvimento de uma </span><span class=\"S38C0 S2AF7 S2 c2701sm6g\" id=\"ty_239\" style=\"top: 31645.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">plataforma de intelig\u00eancia de dados em tempo real (</span><span class=\"S38C1 S366E S2 c2702ntr0\" id=\"tz_239\" style=\"top: 31645.5px; left: 344px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Internet of Things</span><span class=\"S38C2 S2AF7 S2 c2703ulrc\" id=\"t10_239\" style=\"top: 31645.5px; left: 432px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">). </span><span class=\"S38C3 S2AF7 S2 c2704u6b9\" id=\"t11_239\" style=\"top: 31660.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) Em 2023 e 2022, o valor respeita integralmente ao FCT - Fundo de compensa\u00e7\u00e3o do Trabalho. </span><span class=\"S38C4 S2AF6 S2 c2705k9eb\" id=\"t12_239\" style=\"top: 31687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase n\u00e3o tem o controlo das empresas participadas pelos seus fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de </span><span class=\"S38C5 S2AF6 S2 c270633w8\" id=\"t13_239\" style=\"top: 31702px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., o qual \u00e9 entendido como o poder de gerir as atividades </span><span class=\"S38C6 S2AF6 S2 c2707tfro\" id=\"t14_239\" style=\"top: 31718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes de uma entidade, estando exposto aos riscos de varia\u00e7\u00e3o do retorno obtido pela entidade e tendo a capacidade de afetar o </span><span class=\"S38C7 S2AF6 S2 c2708qks4\" id=\"t15_239\" style=\"top: 31733px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">retorno do investidor, pelo que estas n\u00e3o foram consideradas subsidi\u00e1rias ou associadas. </span><span class=\"S38C8 S2AF6 S2 c27094z73\" id=\"t16_239\" style=\"top: 31761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento nesta rubrica foi o seguinte: </span><span class=\"S38C9 S2AF4 S2 c2710ydlj\" id=\"t17_239\" style=\"top: 31790px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S38CA S2AF4 S2 c2711q3jb\" id=\"t18_239\" style=\"top: 31790px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S38CB S2AF4 S2 c2712481h\" id=\"t19_239\" style=\"top: 31820px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S38CC S2AF6 S2 c2713746c\" id=\"t1a_239\" style=\"top: 31820px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38CD S2AF6 S2 c27144xr9\" id=\"t1b_239\" style=\"top: 31820px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.615 </span><span class=\"S38CE S2AF6 S2 c2715cot8\" id=\"t1c_239\" style=\"top: 31835px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / aumento de capital </span><span class=\"S38CF S2AF6 S2 c2716csv6\" id=\"t1d_239\" style=\"top: 31835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S38D0 S2AF6 S2 c27177qk7\" id=\"t1e_239\" style=\"top: 31835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">190 </span><span class=\"S38D1 S2AF6 S2 c271821u4\" id=\"t1f_239\" style=\"top: 31849px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es / devolu\u00e7\u00e3o de capital </span><span class=\"S38D2 S2AF6 S2 c27191bvq\" id=\"t1g_239\" style=\"top: 31849px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(436) </span><span class=\"S38D3 S2AF6 S2 c27200oag\" id=\"t1h_239\" style=\"top: 31849px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S38D4 S2AF6 S2 c2721lz3k\" id=\"t1i_239\" style=\"top: 31863px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00f5es l\u00edquidas do justo valor </span><span class=\"S38D5 S2AF6 S2 c2722cjoo\" id=\"t1j_239\" style=\"top: 31863px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">279 </span><span class=\"S38D6 S2AF6 S2 c2723n59y\" id=\"t1k_239\" style=\"top: 31863px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">219 </span><span class=\"S38D7 S2AF6 S2 c2724vizf\" id=\"t1l_239\" style=\"top: 31877px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S38D8 S2AF6 S2 c27258fqo\" id=\"t1m_239\" style=\"top: 31877px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S38D9 S2AF6 S2 c27268f11\" id=\"t1n_239\" style=\"top: 31877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38DA S2AF4 S2 c2727r5jz\" id=\"t1o_239\" style=\"top: 31895px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S38DB S2AF6 S2 c2728qspv\" id=\"t1p_239\" style=\"top: 31895px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38DC S2AF6 S2 c2729ikym\" id=\"t1q_239\" style=\"top: 31895px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38DD S2AF6 S2 c2730zmz5\" id=\"t1r_239\" style=\"top: 31927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 os reembolsos do FCT - Fundo de compensa\u00e7\u00e3o do Trabalho, inclu\u00eddos nas aliena\u00e7\u00f5es, totalizaram 40m\u20ac (em 2022: contribui\u00e7\u00f5es </span><span class=\"S38DE S2AF6 S2 c2731vtn7\" id=\"t1s_239\" style=\"top: 31942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o FCT no montante de 103m\u20ac, inclu\u00eddas nas aquisi\u00e7\u00f5es). Informa\u00e7\u00e3o complementar sobre aquisi\u00e7\u00f5es e aliena\u00e7\u00f5es de instrumentos </span><span class=\"S38DF S2AF6 S2 c27327hf6\" id=\"t1t_239\" style=\"top: 31958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de N\u00edvel 3 pode ser consultada na nota 39. </span><span class=\"S38E0 S2AF6 S2 c27337dkb\" id=\"t1u_239\" style=\"top: 31985px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 1 na hierarquia de justo valor registadas no exerc\u00edcio totalizaram 35m\u20ac, </span><span class=\"S38E1 S2AF6 S2 c2734daoq\" id=\"t1v_239\" style=\"top: 32001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">enquanto as varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 ascenderam a 244m\u20ac (ver nota 39). </span><span class=\"S38E2 S2AF6 S2 c27357ndf\" id=\"t1w_239\" style=\"top: 32028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das varia\u00e7\u00f5es l\u00edquidas do justo valor reconhecido em resultados e inclu\u00eddo nas rubricas \u2018Rendimentos financeiros\u2019 e \u2018Gastos </span><span class=\"S38E3 S2AF6 S2 c2736qss8\" id=\"t1x_239\" style=\"top: 32043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 \u00e9 de 279m\u20ac (2022: 238m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de zero m\u20ac (2022: -19m\u20ac). </span><span class=\"S38E4 S2AF6 S2 c27379z7c\" id=\"t1y_239\" style=\"top: 32071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A nota 39 fornece informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos financeiros, metodologias de valoriza\u00e7\u00e3o, inputs dos modelos </span><span class=\"S38E5 S2AF6 S2 c273877j3\" id=\"t1z_239\" style=\"top: 32086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e an\u00e1lises de sensibilidade e processos de valoriza\u00e7\u00e3o. </span><span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span><span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4359 S2AF4 S2 c5510e77j\" id=\"t21_262\" style=\"top: 60539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B. Mensura\u00e7\u00f5es do justo valor usando inputs n\u00e3o observ\u00e1veis significativos (N\u00edvel 3) </span><span class=\"S435A S2AF6 S2 c5511tgpy\" id=\"t22_262\" style=\"top: 60567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A tabela seguinte apresenta a movimenta\u00e7\u00e3o nos instrumentos de N\u00edvel 3 para os exerc\u00edcios de 2023 e 2022: </span><span class=\"S435B S2AF4 S2 c5512552a\" id=\"t23_262\" style=\"top: 60596px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S435C S2AF4 S2 c55131lzk\" id=\"t24_262\" style=\"top: 60596px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S435D S2AF4 S2 c5514q6pg\" id=\"t25_262\" style=\"top: 60626px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S435E S2AF6 S2 c5515qznk\" id=\"t26_262\" style=\"top: 60626px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S435F S2AF6 S2 c5516v68t\" id=\"t27_262\" style=\"top: 60626px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.925 </span><span class=\"S4360 S2AF6 S2 c5517fe6y\" id=\"t28_262\" style=\"top: 60641px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S4361 S2AF6 S2 c5518ard4\" id=\"t29_262\" style=\"top: 60641px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S4362 S2AF6 S2 c551901v6\" id=\"t2a_262\" style=\"top: 60641px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87 </span><span class=\"S4363 S2AF6 S2 c55206hcx\" id=\"t2b_262\" style=\"top: 60655px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es </span><span class=\"S4364 S2AF6 S2 c5521p6w5\" id=\"t2c_262\" style=\"top: 60655px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(396) </span><span class=\"S4365 S2AF6 S2 c55220eal\" id=\"t2d_262\" style=\"top: 60655px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S4366 S2AF6 S2 c5523j7ja\" id=\"t2e_262\" style=\"top: 60669px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S4367 S2AF6 S2 c55240f2c\" id=\"t2f_262\" style=\"top: 60669px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">244 </span><span class=\"S4368 S2AF6 S2 c55253f8i\" id=\"t2g_262\" style=\"top: 60669px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">266 </span><span class=\"S4369 S2AF4 S2 c5526xjdu\" id=\"t2h_262\" style=\"top: 60687px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S436A S2AF6 S2 c5527uv96\" id=\"t2i_262\" style=\"top: 60687px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S436B S2AF6 S2 c5528a1e1\" id=\"t2j_262\" style=\"top: 60687px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S436C S2AF6 S2 c5529wyzs\" id=\"t2k_262\" style=\"top: 60719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es em 2023 referem-se ao investimento na Glarevision, S.A., na sequ\u00eancia da convers\u00e3o de presta\u00e7\u00f5es suplementares quase- </span><span class=\"S436D S2AF6 S2 c553063fy\" id=\"t2l_262\" style=\"top: 60734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">capital, acrescida dos juros, em capital (ver nota 37, iii)). J\u00e1 as aliena\u00e7\u00f5es respeitam \u00e0 dissolu\u00e7\u00e3o do FCR Istart I, gerando uma menos- </span><span class=\"S436E S2AF6 S2 c5531yqys\" id=\"t2m_262\" style=\"top: 60750px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valia de 100m\u20ac (ver nota 31) e um encaixe de 296m\u20ac. </span><span class=\"S436F S2AF6 S2 c5532fzgm\" id=\"t2n_262\" style=\"top: 60777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 registadas no exerc\u00edcio refletem essencialmente a valoriza\u00e7\u00e3o dos </span><span class=\"S4370 S2AF6 S2 c5533cra1\" id=\"t2o_262\" style=\"top: 60792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">investimentos na Feedzai, S.A. (239m\u20ac), Habit Analytics PT, Lda. (17m\u20ac) e Aixtel, S.A. (6m\u20ac), parcialmente anulada pela desvaloriza\u00e7\u00e3o </span><span class=\"S4371 S2AF6 S2 c5534wd2t\" id=\"t2p_262\" style=\"top: 60808px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do investimento na Globaleda, S.A. (-17m\u20ac). As varia\u00e7\u00f5es positivas do justo valor foram reconhecidas em resultados e inclu\u00eddas em </span><span class=\"S4372 S2AF6 S2 c5535ysiq\" id=\"t2q_262\" style=\"top: 60823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2018Rendimentos financeiros\u2019 (ver nota 30), enquanto que as varia\u00e7\u00f5es negativas foram reconhecidas em resultados e inclu\u00eddas em \u2018Gastos </span><span class=\"S4373 S2AF6 S2 c55369vou\" id=\"t2r_262\" style=\"top: 60838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 (ver nota 31). </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S4384 S2AF6 S2 c5556adur\" id=\"ti_263\" style=\"top: 61385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com as an\u00e1lises de sensibilidade efetuadas, um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC resultaria numa varia\u00e7\u00e3o </span><span class=\"S4385 S2AF6 S2 c5557u6s4\" id=\"tj_263\" style=\"top: 61400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do justo valor da Feedzai, S.A. de cerca de -871m\u20ac e +1.001m\u20ac, respetivamente. J\u00e1 um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 0,5 p.p. na </span><span class=\"S4386 S2AF6 S2 c5558o80v\" id=\"tk_263\" style=\"top: 61415px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de crescimento impl\u00edcita no c\u00e1lculo do Valor Terminal ('Terminal Value') da avalia\u00e7\u00e3o, com todas as outras vari\u00e1veis constantes, </span><span class=\"S4387 S2AF6 S2 c55591nfo\" id=\"tl_263\" style=\"top: 61431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultaria numa varia\u00e7\u00e3o do justo valor de cerca de +281m\u20ac e -263m\u20ac, respetivamente. </span><span class=\"S4388 S2AF6 S2 c556024g7\" id=\"tm_263\" style=\"top: 61458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui uma equipa respons\u00e1vel pelas mensura\u00e7\u00f5es de justo valor de N\u00edvel 3 das participadas detidas essencialmente pelos fundos </span><span class=\"S4389 S2AF6 S2 c5561le87\" id=\"tn_263\" style=\"top: 61473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital +Inova\u00e7\u00e3o, que reporta diretamente ao </span><span class=\"S438A S2EAB S2 c5562crj2\" id=\"to_263\" style=\"top: 61473px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Chief Financial Officer </span><span class=\"S438B S2AF6 S2 c5563n7xf\" id=\"tp_263\" style=\"top: 61489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(CFO). As discuss\u00f5es dos processos e resultados das valoriza\u00e7\u00f5es s\u00e3o realizadas entre o CFO e a equipa de avalia\u00e7\u00e3o pelo menos uma vez </span><span class=\"S438C S2AF6 S2 c5564bczh\" id=\"tq_263\" style=\"top: 61504px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a cada seis meses, de acordo com os per\u00edodos semestrais de relato do Grupo ao mercado. </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14532": {
   "value": "<span class=\"S2FDE S2AF6 S2 c384btso\" id=\"tp_220\" style=\"top: 7041px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem ainda ativos financeiros classificados ao justo valor atrav\u00e9s de resultados, como s\u00e3o os instrumentos financeiros derivados </span><span class=\"S2FDF S2AF6 S2 c385lc1w\" id=\"tq_220\" style=\"top: 7056px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e algumas participa\u00e7\u00f5es em sociedades detidas essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, NB Capital Inova\u00e7\u00e3o e </span><span class=\"S2FE0 S2AF6 S2 c386s4k4\" id=\"tr_220\" style=\"top: 7071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Internacionaliza\u00e7\u00e3o e NB Capital +Inova\u00e7\u00e3o. Nesta categoria, o justo valor \u00e9 calculado atrav\u00e9s do m\u00e9todo de fluxos de caixa descontados, </span><span class=\"S2FE1 S2AF6 S2 c387atnh\" id=\"ts_220\" style=\"top: 7086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exceto nos casos em que o justo valor \u00e9 observ\u00e1vel no mercado, sendo as varia\u00e7\u00f5es de justo valor entre exerc\u00edcios inclu\u00eddas em resultados </span><span class=\"S2FE2 S2AF6 S2 c388yq6u\" id=\"tt_220\" style=\"top: 7102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo em que ocorrem. </span><span class=\"S3325 S2EAB S2 c1246o1up\" id=\"t1d_230\" style=\"top: 20285px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S3326 S2EAB S2 c1247sgwz\" id=\"t1e_230\" style=\"top: 20285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros mensurados ao justo valor </span><span class=\"S3327 S2AF6 S2 c1248d61x\" id=\"t1f_230\" style=\"top: 20312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor de instrumentos financeiros n\u00e3o cotados num mercado ativo \u00e9 determinado com base em m\u00e9todos de avalia\u00e7\u00e3o e teorias </span><span class=\"S3328 S2AF6 S2 c1249wt0f\" id=\"t1g_230\" style=\"top: 20328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiras. A utiliza\u00e7\u00e3o de metodologias de valoriza\u00e7\u00e3o requer a utiliza\u00e7\u00e3o de pressupostos, sendo que alguns deles requerem a </span><span class=\"S3329 S2AF6 S2 c1250x3t9\" id=\"t1h_230\" style=\"top: 20343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">utiliza\u00e7\u00e3o de estimativas (ver nota 39). Desta forma, altera\u00e7\u00f5es nos referidos pressupostos podem resultar numa altera\u00e7\u00e3o do justo valor </span><span class=\"S332A S2AF6 S2 c1251qgdr\" id=\"t1i_230\" style=\"top: 20358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reportado. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14538": {
   "value": "<span class=\"S2FE3 S2AF6 S2 c389ghuo\" id=\"tu_220\" style=\"top: 7129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros s\u00e3o classificados de acordo com a subst\u00e2ncia contratual, independentemente da sua forma legal. S\u00e3o </span><span class=\"S2FE4 S2AF6 S2 c390vb31\" id=\"tv_220\" style=\"top: 7145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desreconhecidos apenas quando extintos, isto \u00e9, quando a obriga\u00e7\u00e3o \u00e9 liquidada, cancelada ou expirada. </span><span class=\"S2FE5 S2AF6 S2 c391zrdt\" id=\"tw_220\" style=\"top: 7172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a IFRS 9, os passivos financeiros s\u00e3o subsequentemente mensurados ao custo amortizado, com as seguintes exce\u00e7\u00f5es: </span><span class=\"S2FE6 S2AF6 S2 c392qjdk\" id=\"tx_220\" style=\"top: 7187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros ao justo valor atrav\u00e9s de resultados. Estes passivos, incluindo os derivados que sejam passivos, devem ser </span><span class=\"S2FE7 S2AF6 S2 c3931wms\" id=\"ty_220\" style=\"top: 7203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurados pelo justo valor; </span><span class=\"S2FE8 S2AF6 S2 c394rqtx\" id=\"tz_220\" style=\"top: 7218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos financeiros que surjam quando uma transfer\u00eancia de um ativo financeiro n\u00e3o satisfaz as condi\u00e7\u00f5es para o desreconhecimento </span><span class=\"S2FE9 S2AF6 S2 c395z20u\" id=\"t10_220\" style=\"top: 7233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou quando se aplica a abordagem do envolvimento continuado; </span><span class=\"S2FEA S2AF6 S2 c396as4l\" id=\"t11_220\" style=\"top: 7249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Contratos de garantia financeira; </span><span class=\"S2FEB S2AF6 S2 c3973l0g\" id=\"t12_220\" style=\"top: 7264px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Os compromissos de concess\u00e3o de um empr\u00e9stimo a uma taxa de juro inferior \u00e0 do mercado; </span><span class=\"S2FEC S2AF6 S2 c398si0h\" id=\"t13_220\" style=\"top: 7279px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 A retribui\u00e7\u00e3o contingente reconhecida numa concentra\u00e7\u00e3o de atividades empresariais \u00e0 qual se aplica a IFRS 3, e que deve ser </span><span class=\"S2FED S2AF6 S2 c399u6eb\" id=\"t14_220\" style=\"top: 7295px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente mensurada pelo justo valor, com as altera\u00e7\u00f5es reconhecidas nos resultados. </span><span class=\"S2FEE S2AF6 S2 c400zxu8\" id=\"t15_220\" style=\"top: 7322px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os passivos financeiros do Grupo incluem empr\u00e9stimos obtidos, fornecedores e outras contas a pagar, instrumentos financeiros derivados </span><span class=\"S2FEF S2AF6 S2 c401m25l\" id=\"t16_220\" style=\"top: 7337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivos e outros passivos. S\u00e3o classificados na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira como passivos n\u00e3o correntes se a maturidade </span><span class=\"S2FF0 S2AF6 S2 c402lqsb\" id=\"t17_220\" style=\"top: 7353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remanescente for superior a 12 meses e como passivo corrente se a sua maturidade for inferior a 12 meses. </span><span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14571": {
   "value": "<span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S325D S2EAB S2 c1041m9t4\" id=\"tz_228\" style=\"top: 17612px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S325E S2EAB S2 c10422260\" id=\"t10_228\" style=\"top: 17612px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de cr\u00e9dito </span><span class=\"S325F S2AF6 S2 c10436q3v\" id=\"t11_228\" style=\"top: 17639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A gest\u00e3o de risco de cr\u00e9dito da Novabase \u00e9 efetuada simultaneamente ao n\u00edvel das unidades de neg\u00f3cio, para os montantes em d\u00edvida </span><span class=\"S3260 S2AF6 S2 c1044z63y\" id=\"t12_228\" style=\"top: 17655px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de clientes, e ao n\u00edvel consolidado, para a globalidade das posi\u00e7\u00f5es ativas dos instrumentos financeiros. O risco de cr\u00e9dito adv\u00e9m de </span><span class=\"S3261 S2AF6 S2 c1045gz9d\" id=\"t13_228\" style=\"top: 17670px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caixa e equivalentes a caixa, instrumentos financeiros derivados, e exposi\u00e7\u00f5es de cr\u00e9dito a clientes, incluindo valores a receber e </span><span class=\"S3262 S2AF6 S2 c10463291\" id=\"t14_228\" style=\"top: 17685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00f5es j\u00e1 acordadas. Ao n\u00edvel de bancos e institui\u00e7\u00f5es financeiras, s\u00e3o apenas aceites entidades com credibilidade no sector. A </span><span class=\"S3263 S2AF6 S2 c1047iarg\" id=\"t15_228\" style=\"top: 17701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">gest\u00e3o do risco de cr\u00e9dito dos clientes \u00e9 efetuada com base em intervalos de limites de cr\u00e9dito, tendo por base a posi\u00e7\u00e3o financeira do </span><span class=\"S3264 S2AF6 S2 c1048hwfk\" id=\"t16_228\" style=\"top: 17716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cliente e o hist\u00f3rico das rela\u00e7\u00f5es comerciais com o cliente. A nota 13 apresenta a exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas </span><span class=\"S3265 S2AF6 S2 c1049gyz5\" id=\"t17_228\" style=\"top: 17731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para os clientes da Novabase, por intervalos de maturidade, a 31 de dezembro de 2023 e 31 de dezembro de 2022. </span><span class=\"S3266 S2AF6 S2 c10503dlc\" id=\"t18_228\" style=\"top: 17759px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No atual contexto adverso, com as guerras na Ucr\u00e2nia e em Gaza, com o risco de alastramento a todo o M\u00e9dio Oriente, e o abrandamento </span><span class=\"S3267 S2AF6 S2 c10514ali\" id=\"t19_228\" style=\"top: 17774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da economia mundial, existe uma enorme incerteza nos mercados financeiros que poder\u00e1 refletir-se na revis\u00e3o em baixa pelas ag\u00eancias </span><span class=\"S3268 S2AF6 S2 c1052u2id\" id=\"t1a_228\" style=\"top: 17789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S3269 S2EAB S2 c1053s3h7\" id=\"t1b_228\" style=\"top: 17789px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S326A S2AF6 S2 c1054dr1o\" id=\"t1c_228\" style=\"top: 17789px; left: 146px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das nota\u00e7\u00f5es de risco dos bancos e institui\u00e7\u00f5es financeiras e, consequentemente, no aumento de imparidades no futuro. A </span><span class=\"S326B S2AF6 S2 c10556e5z\" id=\"t1d_228\" style=\"top: 17805px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deteriora\u00e7\u00e3o geral da situa\u00e7\u00e3o financeira das contrapartes poder\u00e1 ainda ter impacto na qualidade de cr\u00e9dito dos clientes e outras contas </span><span class=\"S326C S2AF6 S2 c1056vwid\" id=\"t1e_228\" style=\"top: 17820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a receber do Grupo Novabase. </span><span class=\"S326D S2AF6 S2 c1057ktz2\" id=\"t1f_228\" style=\"top: 17848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar deste contexto, a Novabase n\u00e3o antecipa a esta data impactos relevantes, continuando a monitorizar a evolu\u00e7\u00e3o deste risco. Por </span><span class=\"S326E S2AF6 S2 c10588fym\" id=\"t1g_228\" style=\"top: 17863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um lado, a sua exposi\u00e7\u00e3o ao risco de cr\u00e9dito por via dos dep\u00f3sitos banc\u00e1rios \u00e9 atualmente baixa, dado que o Grupo j\u00e1 tinha como pol\u00edtica </span><span class=\"S326F S2AF6 S2 c1059zzpi\" id=\"t1h_228\" style=\"top: 17878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relacionar-se apenas com bancos e institui\u00e7\u00f5es financeiras com credibilidade no sector, n\u00e3o obstante a tamb\u00e9m subida do </span><span class=\"S3270 S2EAB S2 c106096g6\" id=\"t1i_228\" style=\"top: 17878px; left: 785px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3271 S2AF6 S2 c1061o3vm\" id=\"t1j_228\" style=\"top: 17878px; left: 823px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S3272 S2AF6 S2 c10622d1s\" id=\"t1k_228\" style=\"top: 17894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">v\u00e1rios bancos portugueses pelas ag\u00eancias de nota\u00e7\u00e3o financeira em 2023. Por outro lado, os principais clientes e contrapartes do Grupo </span><span class=\"S3273 S2AF6 S2 c1063upxv\" id=\"t1l_228\" style=\"top: 17909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o clientes da ind\u00fastria de Telco e/ou clientes com um perfil de cr\u00e9dito s\u00f3lido. </span><span class=\"S3274 S2AF6 S2 c1064z3iw\" id=\"t1m_228\" style=\"top: 17936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, os 30 clientes com maiores saldos devedores do Grupo representavam 93,7% do saldo total (2022: 83,8%). </span><span class=\"S3275 S2AF6 S2 c1065kzxq\" id=\"t1n_228\" style=\"top: 17964px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esses clientes distribu\u00edam-se do seguinte modo por mercado geogr\u00e1fico: </span><span class=\"S3276 S2AF4 S2 c10662qv9\" id=\"t1o_228\" style=\"top: 17993px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3277 S2AF4 S2 c1067boke\" id=\"t1p_228\" style=\"top: 17993px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3278 S2AF6 S2 c1068405g\" id=\"t1q_228\" style=\"top: 18018px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3279 S2AF6 S2 c1069jcjl\" id=\"t1r_228\" style=\"top: 18018px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">36% </span><span class=\"S327A S2AF6 S2 c1070n2qh\" id=\"t1s_228\" style=\"top: 18018px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31% </span><span class=\"S327B S2AF6 S2 c10713u2f\" id=\"t1t_228\" style=\"top: 18032px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa </span><span class=\"S327C S2AF6 S2 c10723ltb\" id=\"t1u_228\" style=\"top: 18032px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47% </span><span class=\"S327D S2AF6 S2 c10730kkg\" id=\"t1v_228\" style=\"top: 18032px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51% </span><span class=\"S327E S2AF6 S2 c1074o9xg\" id=\"t1w_228\" style=\"top: 18046px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">M\u00e9dio Oriente </span><span class=\"S327F S2AF6 S2 c1075ggh1\" id=\"t1x_228\" style=\"top: 18046px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14% </span><span class=\"S3280 S2AF6 S2 c10766eyu\" id=\"t1y_228\" style=\"top: 18046px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14% </span><span class=\"S3281 S2AF6 S2 c10777dyg\" id=\"t1z_228\" style=\"top: 18060px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1frica </span><span class=\"S3282 S2AF6 S2 c107821n5\" id=\"t20_228\" style=\"top: 18060px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3283 S2AF6 S2 c10796n9h\" id=\"t21_228\" style=\"top: 18060px; left: 782px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4% </span><span class=\"S3284 S2AF6 S2 c1080l4cv\" id=\"t22_228\" style=\"top: 18078px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S3285 S2AF6 S2 c1081qqpp\" id=\"t23_228\" style=\"top: 18078px; left: 770px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S3286 S2AF6 S2 c10843dy3\" id=\"t3_229\" style=\"top: 18318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esses clientes distribu\u00edam-se do seguinte modo por sector de atividade: </span><span class=\"S3287 S2AF4 S2 c10855yxx\" id=\"t4_229\" style=\"top: 18348px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3288 S2AF4 S2 c1086rj6b\" id=\"t5_229\" style=\"top: 18348px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3289 S2AF6 S2 c10876zzc\" id=\"t6_229\" style=\"top: 18373px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Telecomunica\u00e7\u00f5es </span><span class=\"S328A S2AF6 S2 c1088gat6\" id=\"t7_229\" style=\"top: 18373px; left: 672px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87% </span><span class=\"S328B S2AF6 S2 c1089zuku\" id=\"t8_229\" style=\"top: 18373px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80% </span><span class=\"S328C S2AF6 S2 c10902e5s\" id=\"t9_229\" style=\"top: 18387px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os Financeiros </span><span class=\"S328D S2AF6 S2 c10918uws\" id=\"ta_229\" style=\"top: 18387px; left: 672px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10% </span><span class=\"S328E S2AF6 S2 c1092c8ek\" id=\"tb_229\" style=\"top: 18387px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9% </span><span class=\"S328F S2AF6 S2 c1093wc6e\" id=\"tc_229\" style=\"top: 18401px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tecnologias de Informa\u00e7\u00e3o </span><span class=\"S3290 S2AF6 S2 c1094h4o6\" id=\"td_229\" style=\"top: 18401px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3291 S2AF6 S2 c1095c3yk\" id=\"te_229\" style=\"top: 18401px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3292 S2AF6 S2 c10965ojd\" id=\"tf_229\" style=\"top: 18415px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Energia </span><span class=\"S3293 S2AF6 S2 c1097ox4n\" id=\"tg_229\" style=\"top: 18415px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3294 S2AF6 S2 c1098pslw\" id=\"th_229\" style=\"top: 18415px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3295 S2AF6 S2 c1099hcxm\" id=\"ti_229\" style=\"top: 18429px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Administra\u00e7\u00e3o P\u00fablica </span><span class=\"S3296 S2AF6 S2 c110046rq\" id=\"tj_229\" style=\"top: 18429px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3297 S2AF6 S2 c1101vsht\" id=\"tk_229\" style=\"top: 18429px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3298 S2AF6 S2 c11028snc\" id=\"tl_229\" style=\"top: 18443px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S3299 S2AF6 S2 c11033ebd\" id=\"tm_229\" style=\"top: 18443px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S329A S2AF6 S2 c1104987i\" id=\"tn_229\" style=\"top: 18443px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4% </span><span class=\"S329B S2AF6 S2 c11057gzc\" id=\"to_229\" style=\"top: 18461px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S329C S2AF6 S2 c1106ycyk\" id=\"tp_229\" style=\"top: 18461px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S329D S2AF6 S2 c11077qmj\" id=\"tq_229\" style=\"top: 18493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Como expect\u00e1vel, verifica-se uma maior concentra\u00e7\u00e3o de clientes em Telco e Servi\u00e7os Financeiros, relacionada com o </span><span class=\"S329E S2EAB S2 c11080q7y\" id=\"tr_229\" style=\"top: 18493px; left: 744px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exit </span><span class=\"S329F S2AF6 S2 c1109izte\" id=\"ts_229\" style=\"top: 18493px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da atividade </span><span class=\"S32A0 S2AF6 S2 c1110pkfy\" id=\"tt_229\" style=\"top: 18509px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S32A1 S2EAB S2 c1111ibou\" id=\"tu_229\" style=\"top: 18509px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S32A2 S2AF6 S2 c11121cg8\" id=\"tv_229\" style=\"top: 18509px; left: 169px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e foco no segmento Next-Gen. </span><span class=\"S32A3 S2AF6 S2 c1113tuox\" id=\"tw_229\" style=\"top: 18542px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S32A4 S2EAB S2 c1114zwxa\" id=\"tx_229\" style=\"top: 18542px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S32A5 S2AF6 S2 c1115ujut\" id=\"ty_229\" style=\"top: 18542px; left: 151px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribu\u00eddos pela Moody\u2019s Investors Services \u00e0s institui\u00e7\u00f5es financeiras com as quais o Grupo tem o maior saldo de dep\u00f3sitos </span><span class=\"S32A6 S2AF6 S2 c111624xa\" id=\"tz_229\" style=\"top: 18558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">banc\u00e1rios (nota 17) a 31 de dezembro de 2023 e 31 de dezembro de 2022 s\u00e3o analisados de seguida. Estes saldos s\u00e3o apresentados antes </span><span class=\"S32A7 S2AF6 S2 c1117oabz\" id=\"t10_229\" style=\"top: 18573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das imparidades registadas de acordo com a IFRS 9. </span><span class=\"S32A8 S2AF4 S2 c111854xf\" id=\"t11_229\" style=\"top: 18602px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S32A9 S2AF4 S2 c1119e88n\" id=\"t12_229\" style=\"top: 18602px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S32AA S2AF6 S2 c1120zktq\" id=\"t13_229\" style=\"top: 18627px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A1 </span><span class=\"S32AB S2AF6 S2 c11215fpw\" id=\"t14_229\" style=\"top: 18627px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.309 </span><span class=\"S32AC S2AF6 S2 c1122jbpw\" id=\"t15_229\" style=\"top: 18627px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.070 </span><span class=\"S32AD S2AF6 S2 c1123y3q1\" id=\"t16_229\" style=\"top: 18641px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A2 </span><span class=\"S32AE S2AF6 S2 c1124n7iw\" id=\"t17_229\" style=\"top: 18641px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.377 </span><span class=\"S32AF S2AF6 S2 c1125rgau\" id=\"t18_229\" style=\"top: 18641px; left: 791px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32B0 S2AF6 S2 c1126m9x4\" id=\"t19_229\" style=\"top: 18656px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A3 </span><span class=\"S32B1 S2AF6 S2 c1127c8d9\" id=\"t1a_229\" style=\"top: 18656px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.105 </span><span class=\"S32B2 S2AF6 S2 c11282299\" id=\"t1b_229\" style=\"top: 18656px; left: 759px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28.360 </span><span class=\"S32B3 S2AF6 S2 c1129a2vg\" id=\"t1c_229\" style=\"top: 18670px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Baa2 </span><span class=\"S32B4 S2AF6 S2 c113056hi\" id=\"t1d_229\" style=\"top: 18670px; left: 662px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.128 </span><span class=\"S32B5 S2AF6 S2 c1131fc0s\" id=\"t1e_229\" style=\"top: 18670px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.206 </span><span class=\"S32B6 S2AF6 S2 c11320elu\" id=\"t1f_229\" style=\"top: 18684px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B3 </span><span class=\"S32B7 S2AF6 S2 c11331i1t\" id=\"t1g_229\" style=\"top: 18684px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32B8 S2AF6 S2 c11344r4x\" id=\"t1h_229\" style=\"top: 18684px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">838 </span><span class=\"S32B9 S2AF6 S2 c1135zhc4\" id=\"t1i_229\" style=\"top: 18702px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">79.919 </span><span class=\"S32BA S2AF6 S2 c1136qywr\" id=\"t1j_229\" style=\"top: 18702px; left: 759px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.474 </span><span class=\"S32BB S2AF6 S2 c1137nk5d\" id=\"t1k_229\" style=\"top: 18734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Todos os dep\u00f3sitos banc\u00e1rios s\u00e3o facilmente mobiliz\u00e1veis. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span><span class=\"S3A8E S2AF6 S2 c3173k6am\" id=\"t1i_242\" style=\"top: 35651px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas para os clientes da Novabase \u00e0 data 31 de dezembro de 2022 e 31 de dezembro de </span><span class=\"S3A8F S2AF6 S2 c3174nul5\" id=\"t1j_242\" style=\"top: 35667px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 \u00e9 analisada como segue: </span><span class=\"S3A90 S2AF4 S2 c3175yj9z\" id=\"t1k_242\" style=\"top: 35722px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3A91 S2AF4 S2 c3176sbk5\" id=\"t1l_242\" style=\"top: 35694px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3A92 S2AF4 S2 c31774d4l\" id=\"t1m_242\" style=\"top: 35708px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3A93 S2AF4 S2 c3178nydj\" id=\"t1n_242\" style=\"top: 35722px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3A94 S2AF4 S2 c3179r1yn\" id=\"t1o_242\" style=\"top: 35708px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3A95 S2AF4 S2 c3180les0\" id=\"t1p_242\" style=\"top: 35722px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3A96 S2AF4 S2 c3181uc0m\" id=\"t1q_242\" style=\"top: 35708px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3A97 S2AF4 S2 c31820mbd\" id=\"t1r_242\" style=\"top: 35722px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3A98 S2AF4 S2 c31833u2m\" id=\"t1s_242\" style=\"top: 35708px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3A99 S2A51 S2 c3184ct1w\" id=\"t1t_242\" style=\"top: 35722px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3A9A S2AF6 S2 c31858940\" id=\"t1u_242\" style=\"top: 35752px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3A9B S2AF6 S2 c3186hemx\" id=\"t1v_242\" style=\"top: 35752px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,19% </span><span class=\"S3A9C S2AF6 S2 c3187tat1\" id=\"t1w_242\" style=\"top: 35752px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.845 </span><span class=\"S3A9D S2AF6 S2 c3188hfu3\" id=\"t1x_242\" style=\"top: 35752px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3A9E S2AF6 S2 c3189738q\" id=\"t1y_242\" style=\"top: 35752px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3A9F S2AF6 S2 c3190nfey\" id=\"t1z_242\" style=\"top: 35766px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AA0 S2AF6 S2 c3191nhdp\" id=\"t20_242\" style=\"top: 35766px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,04% </span><span class=\"S3AA1 S2AF6 S2 c31920xer\" id=\"t21_242\" style=\"top: 35766px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.920 </span><span class=\"S3AA2 S2AF6 S2 c31933gs1\" id=\"t22_242\" style=\"top: 35766px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S3AA3 S2AF6 S2 c3194vgnz\" id=\"t23_242\" style=\"top: 35766px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA4 S2AF6 S2 c3195n0yx\" id=\"t24_242\" style=\"top: 35780px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AA5 S2AF6 S2 c31963l1o\" id=\"t25_242\" style=\"top: 35780px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26,82% </span><span class=\"S3AA6 S2AF6 S2 c31979tab\" id=\"t26_242\" style=\"top: 35780px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S3AA7 S2AF6 S2 c3198ib39\" id=\"t27_242\" style=\"top: 35780px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">229 </span><span class=\"S3AA8 S2AF6 S2 c3199abuj\" id=\"t28_242\" style=\"top: 35780px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA9 S2AF6 S2 c3200vum1\" id=\"t29_242\" style=\"top: 35794px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3AAA S2AF6 S2 c3201issh\" id=\"t2a_242\" style=\"top: 35794px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,87% </span><span class=\"S3AAB S2AF6 S2 c3202ledl\" id=\"t2b_242\" style=\"top: 35794px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">544 </span><span class=\"S3AAC S2AF6 S2 c32037mi2\" id=\"t2c_242\" style=\"top: 35794px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">457 </span><span class=\"S3AAD S2AF6 S2 c3204s8w8\" id=\"t2d_242\" style=\"top: 35794px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3AAE S2AF6 S2 c3205yhrf\" id=\"t2e_242\" style=\"top: 35812px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.227 </span><span class=\"S3AAF S2AF6 S2 c3206qxpz\" id=\"t2f_242\" style=\"top: 35812px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3AB0 S2AF4 S2 c32076b3f\" id=\"t2g_242\" style=\"top: 35871px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3AB1 S2AF4 S2 c3208rcyj\" id=\"t2h_242\" style=\"top: 35843px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3AB2 S2AF4 S2 c3209m8ai\" id=\"t2i_242\" style=\"top: 35857px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3AB3 S2AF4 S2 c3210h5gw\" id=\"t2j_242\" style=\"top: 35871px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3AB4 S2AF4 S2 c3211siyh\" id=\"t2k_242\" style=\"top: 35857px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3AB5 S2AF4 S2 c32129zoz\" id=\"t2l_242\" style=\"top: 35871px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3AB6 S2AF4 S2 c3213blpi\" id=\"t2m_242\" style=\"top: 35857px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3AB7 S2AF4 S2 c3214ylb0\" id=\"t2n_242\" style=\"top: 35871px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3AB8 S2AF4 S2 c3215y3fu\" id=\"t2o_242\" style=\"top: 35857px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3AB9 S2A51 S2 c3216c88c\" id=\"t2p_242\" style=\"top: 35871px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3ABA S2AF6 S2 c3217gfr7\" id=\"t2q_242\" style=\"top: 35900px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3ABB S2AF6 S2 c32186ynl\" id=\"t2r_242\" style=\"top: 35900px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,12% </span><span class=\"S3ABC S2AF6 S2 c3219mvim\" id=\"t2s_242\" style=\"top: 35900px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.645 </span><span class=\"S3ABD S2AF6 S2 c3220nrrg\" id=\"t2t_242\" style=\"top: 35900px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30 </span><span class=\"S3ABE S2AF6 S2 c3221judg\" id=\"t2u_242\" style=\"top: 35900px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3ABF S2AF6 S2 c32229jd5\" id=\"t2v_242\" style=\"top: 35914px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AC0 S2AF6 S2 c322359jy\" id=\"t2w_242\" style=\"top: 35914px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,28% </span><span class=\"S3AC1 S2AF6 S2 c3224tl6g\" id=\"t2x_242\" style=\"top: 35914px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.612 </span><span class=\"S3AC2 S2AF6 S2 c3225581j\" id=\"t2y_242\" style=\"top: 35914px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S3AC3 S2AF6 S2 c3226q5va\" id=\"t2z_242\" style=\"top: 35914px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC4 S2AF6 S2 c3227q5ky\" id=\"t30_242\" style=\"top: 35928px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AC5 S2AF6 S2 c32281yct\" id=\"t31_242\" style=\"top: 35928px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">64,82% </span><span class=\"S3AC6 S2AF6 S2 c3229ary0\" id=\"t32_242\" style=\"top: 35928px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">807 </span><span class=\"S3AC7 S2AF6 S2 c3230runz\" id=\"t33_242\" style=\"top: 35928px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">517 </span><span class=\"S3AC8 S2AF6 S2 c3231y8ou\" id=\"t34_242\" style=\"top: 35928px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC9 S2AF6 S2 c32320l3r\" id=\"t35_242\" style=\"top: 35943px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3ACA S2AF6 S2 c3233ny2i\" id=\"t36_242\" style=\"top: 35943px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77,39% </span><span class=\"S3ACB S2AF6 S2 c3234fgm0\" id=\"t37_242\" style=\"top: 35943px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">275 </span><span class=\"S3ACC S2AF6 S2 c3235oxqo\" id=\"t38_242\" style=\"top: 35943px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">210 </span><span class=\"S3ACD S2AF6 S2 c3236ng68\" id=\"t39_242\" style=\"top: 35943px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3ACE S2AF6 S2 c32379t08\" id=\"t3a_242\" style=\"top: 35961px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.339 </span><span class=\"S3ACF S2AF6 S2 c323845uk\" id=\"t3b_242\" style=\"top: 35961px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3AD0 S2AF6 S2 c32390x9c\" id=\"t3c_242\" style=\"top: 35991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a concentra\u00e7\u00e3o do saldo de clientes do Grupo e sobre a distribui\u00e7\u00e3o dos clientes com maiores saldos por mercado </span><span class=\"S3AD1 S2AF6 S2 c3240t1nj\" id=\"t3d_242\" style=\"top: 36006px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geogr\u00e1fico e por sector de atividade s\u00e3o dados na nota 3 c). </span><span class=\"S3AD2 S2AF6 S2 c3241dyqb\" id=\"t3e_242\" style=\"top: 36034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de clientes e outros devedores s\u00e3o analisados como segue: </span><span class=\"S3AD3 S2AF4 S2 c3242fxz3\" id=\"t3f_242\" style=\"top: 36063px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes </span><span class=\"S3AD4 S2AF4 S2 c3243s3oh\" id=\"t3g_242\" style=\"top: 36063px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O. Devedores </span><span class=\"S3AD5 S2AF4 S2 c3244j2pq\" id=\"t3h_242\" style=\"top: 36063px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3AD6 S2AF4 S2 c3245tl1j\" id=\"t3i_242\" style=\"top: 36081px; left: 307px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD7 S2AF4 S2 c3246v5ct\" id=\"t3j_242\" style=\"top: 36081px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3AD8 S2AF4 S2 c3247mr6k\" id=\"t3k_242\" style=\"top: 36081px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD9 S2AF4 S2 c3248a464\" id=\"t3l_242\" style=\"top: 36081px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADA S2AF4 S2 c3249bm53\" id=\"t3m_242\" style=\"top: 36081px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3ADB S2AF4 S2 c3250xm9d\" id=\"t3n_242\" style=\"top: 36081px; left: 762px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADC S2AF4 S2 c3251pm9a\" id=\"t3o_242\" style=\"top: 36112px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3ADD S2AF6 S2 c3252ncdf\" id=\"t3p_242\" style=\"top: 36112px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3ADE S2AF6 S2 c3253lcj7\" id=\"t3q_242\" style=\"top: 36112px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">901 </span><span class=\"S3ADF S2AF6 S2 c3254njt0\" id=\"t3r_242\" style=\"top: 36112px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3AE0 S2AF6 S2 c3255f46d\" id=\"t3s_242\" style=\"top: 36112px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.058 </span><span class=\"S3AE1 S2AF6 S2 c3256h6wo\" id=\"t3t_242\" style=\"top: 36112px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3AE2 S2AF6 S2 c32576pir\" id=\"t3u_242\" style=\"top: 36112px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.959 </span><span class=\"S3AE3 S2AF6 S2 c3258ytp8\" id=\"t3v_242\" style=\"top: 36126px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3AE4 S2AF6 S2 c325958jw\" id=\"t3w_242\" style=\"top: 36126px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE5 S2AF6 S2 c32602m0c\" id=\"t3x_242\" style=\"top: 36126px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AE6 S2AF6 S2 c32617urn\" id=\"t3y_242\" style=\"top: 36126px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE7 S2AF6 S2 c3262c068\" id=\"t3z_242\" style=\"top: 36126px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE8 S2AF6 S2 c32639zwx\" id=\"t40_242\" style=\"top: 36126px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE9 S2AF6 S2 c3264ozzn\" id=\"t41_242\" style=\"top: 36126px; left: 810px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AEA S2AF6 S2 c3265jid2\" id=\"t42_242\" style=\"top: 36140px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3AEB S2AF6 S2 c32668umk\" id=\"t43_242\" style=\"top: 36140px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(224) </span><span class=\"S3AEC S2AF6 S2 c3267ghhl\" id=\"t44_242\" style=\"top: 36140px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(380) </span><span class=\"S3AED S2AF6 S2 c3268h0p7\" id=\"t45_242\" style=\"top: 36140px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(273) </span><span class=\"S3AEE S2AF6 S2 c3269eiyh\" id=\"t46_242\" style=\"top: 36140px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3AEF S2AF6 S2 c3270p22r\" id=\"t47_242\" style=\"top: 36140px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(497) </span><span class=\"S3AF0 S2AF6 S2 c327153vc\" id=\"t48_242\" style=\"top: 36140px; left: 801px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(400) </span><span class=\"S3AF1 S2AF6 S2 c3272br3i\" id=\"t49_242\" style=\"top: 36154px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as cambiais </span><span class=\"S3AF2 S2AF6 S2 c3273zx5v\" id=\"t4a_242\" style=\"top: 36154px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF3 S2AF6 S2 c3274vrbv\" id=\"t4b_242\" style=\"top: 36154px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF4 S2AF6 S2 c3275m31o\" id=\"t4c_242\" style=\"top: 36154px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF5 S2AF6 S2 c3276hsuo\" id=\"t4d_242\" style=\"top: 36154px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF6 S2AF6 S2 c3277fhn8\" id=\"t4e_242\" style=\"top: 36154px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF7 S2AF6 S2 c32785vna\" id=\"t4f_242\" style=\"top: 36154px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF8 S2AF6 S2 c32799c8i\" id=\"t4g_242\" style=\"top: 36168px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S3AF9 S2AF6 S2 c32809kl1\" id=\"t4h_242\" style=\"top: 36168px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFA S2AF6 S2 c3281x8ed\" id=\"t4i_242\" style=\"top: 36168px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFB S2AF6 S2 c3282r874\" id=\"t4j_242\" style=\"top: 36168px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFC S2AF6 S2 c3283kfjh\" id=\"t4k_242\" style=\"top: 36168px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFD S2AF6 S2 c3284za1x\" id=\"t4l_242\" style=\"top: 36168px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFE S2AF6 S2 c3285h7xp\" id=\"t4m_242\" style=\"top: 36168px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFF S2AF6 S2 c328652r3\" id=\"t4n_242\" style=\"top: 36183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3B00 S2AF6 S2 c3287nudp\" id=\"t4o_242\" style=\"top: 36183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B01 S2AF6 S2 c3288pj5p\" id=\"t4p_242\" style=\"top: 36183px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B02 S2AF6 S2 c3289mjzf\" id=\"t4q_242\" style=\"top: 36183px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B03 S2AF6 S2 c3290bfw9\" id=\"t4r_242\" style=\"top: 36183px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B04 S2AF6 S2 c329181kh\" id=\"t4s_242\" style=\"top: 36183px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B05 S2AF6 S2 c32923w12\" id=\"t4t_242\" style=\"top: 36183px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B06 S2AF6 S2 c3293gfkx\" id=\"t4u_242\" style=\"top: 36197px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S3B07 S2AF6 S2 c3294qnj3\" id=\"t4v_242\" style=\"top: 36197px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B08 S2AF6 S2 c3295uomq\" id=\"t4w_242\" style=\"top: 36197px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B09 S2AF6 S2 c32961y4v\" id=\"t4x_242\" style=\"top: 36197px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0A S2AF6 S2 c32974559\" id=\"t4y_242\" style=\"top: 36197px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0B S2AF6 S2 c3298nybp\" id=\"t4z_242\" style=\"top: 36197px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B0C S2AF6 S2 c3299ef98\" id=\"t50_242\" style=\"top: 36197px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0D S2AF4 S2 c3300wxy1\" id=\"t51_242\" style=\"top: 36215px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B0E S2AF6 S2 c3301gnyw\" id=\"t52_242\" style=\"top: 36215px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3B0F S2AF6 S2 c3302t79j\" id=\"t53_242\" style=\"top: 36215px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3B10 S2AF6 S2 c33038m59\" id=\"t54_242\" style=\"top: 36215px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">765 </span><span class=\"S3B11 S2AF6 S2 c33047vqp\" id=\"t55_242\" style=\"top: 36215px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3B12 S2AF6 S2 c3305jzal\" id=\"t56_242\" style=\"top: 36215px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.545 </span><span class=\"S3B13 S2AF6 S2 c3306jezj\" id=\"t57_242\" style=\"top: 36215px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3B14 S2AF6 S2 c3309g5gq\" id=\"t3_243\" style=\"top: 36518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de clientes e outros devedores reconhecido em resultados e inclu\u00eddo em \u2018Imparidade </span><span class=\"S3B15 S2AF6 S2 c3310lsrm\" id=\"t4_243\" style=\"top: 36534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">l\u00edquida de clientes e outras contas a receber\u2019 \u00e9 de -156m\u20ac (2022: 193m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de </span><span class=\"S3B16 S2AF6 S2 c3311keft\" id=\"t5_243\" style=\"top: 36549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43m\u20ac (2022: -88m\u20ac). </span><span class=\"S3256 S2AF6 S2 c3430h97a\" id=\"t15_244\" style=\"top: 38259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a curto prazo s\u00e3o analisados como segue: </span><span class=\"S3B88 S2AF4 S2 c3431ovbb\" id=\"t16_244\" style=\"top: 38288px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B89 S2AF4 S2 c3432ztcj\" id=\"t17_244\" style=\"top: 38288px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B8A S2AF4 S2 c343304ff\" id=\"t18_244\" style=\"top: 38319px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3B8B S2AF6 S2 c34342ujs\" id=\"t19_244\" style=\"top: 38319px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B8C S2AF6 S2 c34353vf3\" id=\"t1a_244\" style=\"top: 38319px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S3B8D S2AF6 S2 c3436kwll\" id=\"t1b_244\" style=\"top: 38333px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3B8E S2AF6 S2 c34373wrf\" id=\"t1c_244\" style=\"top: 38333px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B8F S2AF6 S2 c3438kmle\" id=\"t1d_244\" style=\"top: 38333px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B90 S2AF6 S2 c3439kvcx\" id=\"t1e_244\" style=\"top: 38347px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3B91 S2AF6 S2 c34408rfl\" id=\"t1f_244\" style=\"top: 38347px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3B92 S2AF6 S2 c3441krr1\" id=\"t1g_244\" style=\"top: 38347px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) </span><span class=\"S3B93 S2AF4 S2 c3442zqii\" id=\"t1h_244\" style=\"top: 38366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B94 S2AF6 S2 c3443zli3\" id=\"t1i_244\" style=\"top: 38366px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B95 S2AF6 S2 c3444sfer\" id=\"t1j_244\" style=\"top: 38366px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B96 S2AF6 S2 c3445qfaa\" id=\"t1k_244\" style=\"top: 38397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras reconhecido em resultados e inclu\u00eddo em resultados </span><span class=\"S3B97 S2AF6 S2 c34469m49\" id=\"t1l_244\" style=\"top: 38413px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros \u00e9 de -6m\u20ac (2022: 2m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de 3m\u20ac (2022: -3m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14572": {
   "value": "<span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span><span class=\"S3A8E S2AF6 S2 c3173k6am\" id=\"t1i_242\" style=\"top: 35651px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas para os clientes da Novabase \u00e0 data 31 de dezembro de 2022 e 31 de dezembro de </span><span class=\"S3A8F S2AF6 S2 c3174nul5\" id=\"t1j_242\" style=\"top: 35667px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 \u00e9 analisada como segue: </span><span class=\"S3A90 S2AF4 S2 c3175yj9z\" id=\"t1k_242\" style=\"top: 35722px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3A91 S2AF4 S2 c3176sbk5\" id=\"t1l_242\" style=\"top: 35694px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3A92 S2AF4 S2 c31774d4l\" id=\"t1m_242\" style=\"top: 35708px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3A93 S2AF4 S2 c3178nydj\" id=\"t1n_242\" style=\"top: 35722px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3A94 S2AF4 S2 c3179r1yn\" id=\"t1o_242\" style=\"top: 35708px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3A95 S2AF4 S2 c3180les0\" id=\"t1p_242\" style=\"top: 35722px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3A96 S2AF4 S2 c3181uc0m\" id=\"t1q_242\" style=\"top: 35708px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3A97 S2AF4 S2 c31820mbd\" id=\"t1r_242\" style=\"top: 35722px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3A98 S2AF4 S2 c31833u2m\" id=\"t1s_242\" style=\"top: 35708px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3A99 S2A51 S2 c3184ct1w\" id=\"t1t_242\" style=\"top: 35722px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3A9A S2AF6 S2 c31858940\" id=\"t1u_242\" style=\"top: 35752px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3A9B S2AF6 S2 c3186hemx\" id=\"t1v_242\" style=\"top: 35752px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,19% </span><span class=\"S3A9C S2AF6 S2 c3187tat1\" id=\"t1w_242\" style=\"top: 35752px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.845 </span><span class=\"S3A9D S2AF6 S2 c3188hfu3\" id=\"t1x_242\" style=\"top: 35752px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3A9E S2AF6 S2 c3189738q\" id=\"t1y_242\" style=\"top: 35752px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3A9F S2AF6 S2 c3190nfey\" id=\"t1z_242\" style=\"top: 35766px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AA0 S2AF6 S2 c3191nhdp\" id=\"t20_242\" style=\"top: 35766px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,04% </span><span class=\"S3AA1 S2AF6 S2 c31920xer\" id=\"t21_242\" style=\"top: 35766px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.920 </span><span class=\"S3AA2 S2AF6 S2 c31933gs1\" id=\"t22_242\" style=\"top: 35766px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47 </span><span class=\"S3AA3 S2AF6 S2 c3194vgnz\" id=\"t23_242\" style=\"top: 35766px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA4 S2AF6 S2 c3195n0yx\" id=\"t24_242\" style=\"top: 35780px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AA5 S2AF6 S2 c31963l1o\" id=\"t25_242\" style=\"top: 35780px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26,82% </span><span class=\"S3AA6 S2AF6 S2 c31979tab\" id=\"t26_242\" style=\"top: 35780px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">918 </span><span class=\"S3AA7 S2AF6 S2 c3198ib39\" id=\"t27_242\" style=\"top: 35780px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">229 </span><span class=\"S3AA8 S2AF6 S2 c3199abuj\" id=\"t28_242\" style=\"top: 35780px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AA9 S2AF6 S2 c3200vum1\" id=\"t29_242\" style=\"top: 35794px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3AAA S2AF6 S2 c3201issh\" id=\"t2a_242\" style=\"top: 35794px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,87% </span><span class=\"S3AAB S2AF6 S2 c3202ledl\" id=\"t2b_242\" style=\"top: 35794px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">544 </span><span class=\"S3AAC S2AF6 S2 c32037mi2\" id=\"t2c_242\" style=\"top: 35794px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">457 </span><span class=\"S3AAD S2AF6 S2 c3204s8w8\" id=\"t2d_242\" style=\"top: 35794px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3AAE S2AF6 S2 c3205yhrf\" id=\"t2e_242\" style=\"top: 35812px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.227 </span><span class=\"S3AAF S2AF6 S2 c3206qxpz\" id=\"t2f_242\" style=\"top: 35812px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3AB0 S2AF4 S2 c32076b3f\" id=\"t2g_242\" style=\"top: 35871px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3AB1 S2AF4 S2 c3208rcyj\" id=\"t2h_242\" style=\"top: 35843px; left: 390px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa m\u00e9dia </span><span class=\"S3AB2 S2AF4 S2 c3209m8ai\" id=\"t2i_242\" style=\"top: 35857px; left: 384px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ponderada de </span><span class=\"S3AB3 S2AF4 S2 c3210h5gw\" id=\"t2j_242\" style=\"top: 35871px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas </span><span class=\"S3AB4 S2AF4 S2 c3211siyh\" id=\"t2k_242\" style=\"top: 35857px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo de </span><span class=\"S3AB5 S2AF4 S2 c32129zoz\" id=\"t2l_242\" style=\"top: 35871px; left: 493px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">clientes </span><span class=\"S3AB6 S2AF4 S2 c3213blpi\" id=\"t2m_242\" style=\"top: 35857px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perda por </span><span class=\"S3AB7 S2AF4 S2 c3214ylb0\" id=\"t2n_242\" style=\"top: 35871px; left: 576px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidade </span><span class=\"S3AB8 S2AF4 S2 c3215y3fu\" id=\"t2o_242\" style=\"top: 35857px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativo em </span><span class=\"S3AB9 S2A51 S2 c3216c88c\" id=\"t2p_242\" style=\"top: 35871px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3ABA S2AF6 S2 c3217gfr7\" id=\"t2q_242\" style=\"top: 35900px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos n\u00e3o vencidos </span><span class=\"S3ABB S2AF6 S2 c32186ynl\" id=\"t2r_242\" style=\"top: 35900px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,12% </span><span class=\"S3ABC S2AF6 S2 c3219mvim\" id=\"t2s_242\" style=\"top: 35900px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25.645 </span><span class=\"S3ABD S2AF6 S2 c3220nrrg\" id=\"t2t_242\" style=\"top: 35900px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30 </span><span class=\"S3ABE S2AF6 S2 c3221judg\" id=\"t2u_242\" style=\"top: 35900px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3ABF S2AF6 S2 c32229jd5\" id=\"t2v_242\" style=\"top: 35914px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 1-180 dias </span><span class=\"S3AC0 S2AF6 S2 c322359jy\" id=\"t2w_242\" style=\"top: 35914px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,28% </span><span class=\"S3AC1 S2AF6 S2 c3224tl6g\" id=\"t2x_242\" style=\"top: 35914px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.612 </span><span class=\"S3AC2 S2AF6 S2 c3225581j\" id=\"t2y_242\" style=\"top: 35914px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S3AC3 S2AF6 S2 c3226q5va\" id=\"t2z_242\" style=\"top: 35914px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC4 S2AF6 S2 c3227q5ky\" id=\"t30_242\" style=\"top: 35928px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos 181-360 dias </span><span class=\"S3AC5 S2AF6 S2 c32281yct\" id=\"t31_242\" style=\"top: 35928px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">64,82% </span><span class=\"S3AC6 S2AF6 S2 c3229ary0\" id=\"t32_242\" style=\"top: 35928px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">807 </span><span class=\"S3AC7 S2AF6 S2 c3230runz\" id=\"t33_242\" style=\"top: 35928px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">517 </span><span class=\"S3AC8 S2AF6 S2 c3231y8ou\" id=\"t34_242\" style=\"top: 35928px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o </span><span class=\"S3AC9 S2AF6 S2 c32320l3r\" id=\"t35_242\" style=\"top: 35943px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos vencidos h\u00e1 mais 360 dias </span><span class=\"S3ACA S2AF6 S2 c3233ny2i\" id=\"t36_242\" style=\"top: 35943px; left: 425px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77,39% </span><span class=\"S3ACB S2AF6 S2 c3234fgm0\" id=\"t37_242\" style=\"top: 35943px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">275 </span><span class=\"S3ACC S2AF6 S2 c3235oxqo\" id=\"t38_242\" style=\"top: 35943px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">210 </span><span class=\"S3ACD S2AF6 S2 c3236ng68\" id=\"t39_242\" style=\"top: 35943px; left: 721px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sim </span><span class=\"S3ACE S2AF6 S2 c32379t08\" id=\"t3a_242\" style=\"top: 35961px; left: 518px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.339 </span><span class=\"S3ACF S2AF6 S2 c323845uk\" id=\"t3b_242\" style=\"top: 35961px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3AD0 S2AF6 S2 c32390x9c\" id=\"t3c_242\" style=\"top: 35991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Detalhes sobre a concentra\u00e7\u00e3o do saldo de clientes do Grupo e sobre a distribui\u00e7\u00e3o dos clientes com maiores saldos por mercado </span><span class=\"S3AD1 S2AF6 S2 c3240t1nj\" id=\"t3d_242\" style=\"top: 36006px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">geogr\u00e1fico e por sector de atividade s\u00e3o dados na nota 3 c). </span><span class=\"S3AD2 S2AF6 S2 c3241dyqb\" id=\"t3e_242\" style=\"top: 36034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de clientes e outros devedores s\u00e3o analisados como segue: </span><span class=\"S3AD3 S2AF4 S2 c3242fxz3\" id=\"t3f_242\" style=\"top: 36063px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes </span><span class=\"S3AD4 S2AF4 S2 c3243s3oh\" id=\"t3g_242\" style=\"top: 36063px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O. Devedores </span><span class=\"S3AD5 S2AF4 S2 c3244j2pq\" id=\"t3h_242\" style=\"top: 36063px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3AD6 S2AF4 S2 c3245tl1j\" id=\"t3i_242\" style=\"top: 36081px; left: 307px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD7 S2AF4 S2 c3246v5ct\" id=\"t3j_242\" style=\"top: 36081px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3AD8 S2AF4 S2 c3247mr6k\" id=\"t3k_242\" style=\"top: 36081px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3AD9 S2AF4 S2 c3248a464\" id=\"t3l_242\" style=\"top: 36081px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADA S2AF4 S2 c3249bm53\" id=\"t3m_242\" style=\"top: 36081px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3ADB S2AF4 S2 c3250xm9d\" id=\"t3n_242\" style=\"top: 36081px; left: 762px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ADC S2AF4 S2 c3251pm9a\" id=\"t3o_242\" style=\"top: 36112px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3ADD S2AF6 S2 c3252ncdf\" id=\"t3p_242\" style=\"top: 36112px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3ADE S2AF6 S2 c3253lcj7\" id=\"t3q_242\" style=\"top: 36112px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">901 </span><span class=\"S3ADF S2AF6 S2 c3254njt0\" id=\"t3r_242\" style=\"top: 36112px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3AE0 S2AF6 S2 c3255f46d\" id=\"t3s_242\" style=\"top: 36112px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.058 </span><span class=\"S3AE1 S2AF6 S2 c3256h6wo\" id=\"t3t_242\" style=\"top: 36112px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3AE2 S2AF6 S2 c32576pir\" id=\"t3u_242\" style=\"top: 36112px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.959 </span><span class=\"S3AE3 S2AF6 S2 c3258ytp8\" id=\"t3v_242\" style=\"top: 36126px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3AE4 S2AF6 S2 c325958jw\" id=\"t3w_242\" style=\"top: 36126px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE5 S2AF6 S2 c32602m0c\" id=\"t3x_242\" style=\"top: 36126px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AE6 S2AF6 S2 c32617urn\" id=\"t3y_242\" style=\"top: 36126px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE7 S2AF6 S2 c3262c068\" id=\"t3z_242\" style=\"top: 36126px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AE8 S2AF6 S2 c32639zwx\" id=\"t40_242\" style=\"top: 36126px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">610 </span><span class=\"S3AE9 S2AF6 S2 c3264ozzn\" id=\"t41_242\" style=\"top: 36126px; left: 810px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">295 </span><span class=\"S3AEA S2AF6 S2 c3265jid2\" id=\"t42_242\" style=\"top: 36140px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3AEB S2AF6 S2 c32668umk\" id=\"t43_242\" style=\"top: 36140px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(224) </span><span class=\"S3AEC S2AF6 S2 c3267ghhl\" id=\"t44_242\" style=\"top: 36140px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(380) </span><span class=\"S3AED S2AF6 S2 c3268h0p7\" id=\"t45_242\" style=\"top: 36140px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(273) </span><span class=\"S3AEE S2AF6 S2 c3269eiyh\" id=\"t46_242\" style=\"top: 36140px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3AEF S2AF6 S2 c3270p22r\" id=\"t47_242\" style=\"top: 36140px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(497) </span><span class=\"S3AF0 S2AF6 S2 c327153vc\" id=\"t48_242\" style=\"top: 36140px; left: 801px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(400) </span><span class=\"S3AF1 S2AF6 S2 c3272br3i\" id=\"t49_242\" style=\"top: 36154px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as cambiais </span><span class=\"S3AF2 S2AF6 S2 c3273zx5v\" id=\"t4a_242\" style=\"top: 36154px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF3 S2AF6 S2 c3274vrbv\" id=\"t4b_242\" style=\"top: 36154px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF4 S2AF6 S2 c3275m31o\" id=\"t4c_242\" style=\"top: 36154px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF5 S2AF6 S2 c3276hsuo\" id=\"t4d_242\" style=\"top: 36154px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AF6 S2AF6 S2 c3277fhn8\" id=\"t4e_242\" style=\"top: 36154px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3AF7 S2AF6 S2 c32785vna\" id=\"t4f_242\" style=\"top: 36154px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29 </span><span class=\"S3AF8 S2AF6 S2 c32799c8i\" id=\"t4g_242\" style=\"top: 36168px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S3AF9 S2AF6 S2 c32809kl1\" id=\"t4h_242\" style=\"top: 36168px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFA S2AF6 S2 c3281x8ed\" id=\"t4i_242\" style=\"top: 36168px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFB S2AF6 S2 c3282r874\" id=\"t4j_242\" style=\"top: 36168px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFC S2AF6 S2 c3283kfjh\" id=\"t4k_242\" style=\"top: 36168px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3AFD S2AF6 S2 c3284za1x\" id=\"t4l_242\" style=\"top: 36168px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3AFE S2AF6 S2 c3285h7xp\" id=\"t4m_242\" style=\"top: 36168px; left: 807px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(51) </span><span class=\"S3AFF S2AF6 S2 c328652r3\" id=\"t4n_242\" style=\"top: 36183px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3B00 S2AF6 S2 c3287nudp\" id=\"t4o_242\" style=\"top: 36183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B01 S2AF6 S2 c3288pj5p\" id=\"t4p_242\" style=\"top: 36183px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B02 S2AF6 S2 c3289mjzf\" id=\"t4q_242\" style=\"top: 36183px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B03 S2AF6 S2 c3290bfw9\" id=\"t4r_242\" style=\"top: 36183px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B04 S2AF6 S2 c329181kh\" id=\"t4s_242\" style=\"top: 36183px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(166) </span><span class=\"S3B05 S2AF6 S2 c32923w12\" id=\"t4t_242\" style=\"top: 36183px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B06 S2AF6 S2 c3293gfkx\" id=\"t4u_242\" style=\"top: 36197px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S3B07 S2AF6 S2 c3294qnj3\" id=\"t4v_242\" style=\"top: 36197px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B08 S2AF6 S2 c3295uomq\" id=\"t4w_242\" style=\"top: 36197px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B09 S2AF6 S2 c32961y4v\" id=\"t4x_242\" style=\"top: 36197px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0A S2AF6 S2 c32974559\" id=\"t4y_242\" style=\"top: 36197px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0B S2AF6 S2 c3298nybp\" id=\"t4z_242\" style=\"top: 36197px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(119) </span><span class=\"S3B0C S2AF6 S2 c3299ef98\" id=\"t50_242\" style=\"top: 36197px; left: 824px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B0D S2AF4 S2 c3300wxy1\" id=\"t51_242\" style=\"top: 36215px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B0E S2AF6 S2 c3301gnyw\" id=\"t52_242\" style=\"top: 36215px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">780 </span><span class=\"S3B0F S2AF6 S2 c3302t79j\" id=\"t53_242\" style=\"top: 36215px; left: 446px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">794 </span><span class=\"S3B10 S2AF6 S2 c33038m59\" id=\"t54_242\" style=\"top: 36215px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">765 </span><span class=\"S3B11 S2AF6 S2 c33047vqp\" id=\"t55_242\" style=\"top: 36215px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.038 </span><span class=\"S3B12 S2AF6 S2 c3305jzal\" id=\"t56_242\" style=\"top: 36215px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.545 </span><span class=\"S3B13 S2AF6 S2 c3306jezj\" id=\"t57_242\" style=\"top: 36215px; left: 799px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.832 </span><span class=\"S3B14 S2AF6 S2 c3309g5gq\" id=\"t3_243\" style=\"top: 36518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de clientes e outros devedores reconhecido em resultados e inclu\u00eddo em \u2018Imparidade </span><span class=\"S3B15 S2AF6 S2 c3310lsrm\" id=\"t4_243\" style=\"top: 36534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">l\u00edquida de clientes e outras contas a receber\u2019 \u00e9 de -156m\u20ac (2022: 193m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de </span><span class=\"S3B16 S2AF6 S2 c3311keft\" id=\"t5_243\" style=\"top: 36549px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43m\u20ac (2022: -88m\u20ac). </span><span class=\"S3256 S2AF6 S2 c3430h97a\" id=\"t15_244\" style=\"top: 38259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a curto prazo s\u00e3o analisados como segue: </span><span class=\"S3B88 S2AF4 S2 c3431ovbb\" id=\"t16_244\" style=\"top: 38288px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B89 S2AF4 S2 c3432ztcj\" id=\"t17_244\" style=\"top: 38288px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B8A S2AF4 S2 c343304ff\" id=\"t18_244\" style=\"top: 38319px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3B8B S2AF6 S2 c34342ujs\" id=\"t19_244\" style=\"top: 38319px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B8C S2AF6 S2 c34353vf3\" id=\"t1a_244\" style=\"top: 38319px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S3B8D S2AF6 S2 c3436kwll\" id=\"t1b_244\" style=\"top: 38333px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3B8E S2AF6 S2 c34373wrf\" id=\"t1c_244\" style=\"top: 38333px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B8F S2AF6 S2 c3438kmle\" id=\"t1d_244\" style=\"top: 38333px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B90 S2AF6 S2 c3439kvcx\" id=\"t1e_244\" style=\"top: 38347px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3B91 S2AF6 S2 c34408rfl\" id=\"t1f_244\" style=\"top: 38347px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3B92 S2AF6 S2 c3441krr1\" id=\"t1g_244\" style=\"top: 38347px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) </span><span class=\"S3B93 S2AF4 S2 c3442zqii\" id=\"t1h_244\" style=\"top: 38366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B94 S2AF6 S2 c3443zli3\" id=\"t1i_244\" style=\"top: 38366px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B95 S2AF6 S2 c3444sfer\" id=\"t1j_244\" style=\"top: 38366px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B96 S2AF6 S2 c3445qfaa\" id=\"t1k_244\" style=\"top: 38397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras reconhecido em resultados e inclu\u00eddo em resultados </span><span class=\"S3B97 S2AF6 S2 c34469m49\" id=\"t1l_244\" style=\"top: 38413px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros \u00e9 de -6m\u20ac (2022: 2m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de 3m\u20ac (2022: -3m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14575": {
   "value": "<span class=\"S2FFE S2EAB S2 c416o3rk\" id=\"t1l_220\" style=\"top: 7625px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.9. </span><span class=\"S2FFF S2EAB S2 c417mmzd\" id=\"t1m_220\" style=\"top: 7625px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de ativos financeiros </span><span class=\"S3000 S2AF6 S2 c418ctf0\" id=\"t1n_220\" style=\"top: 7652px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A cada data de relato, a Novabase avalia se os ativos financeiros ao custo amortizado se encontram em imparidade e reconhece perdas </span><span class=\"S3001 S2AF6 S2 c419fghg\" id=\"t1o_220\" style=\"top: 7668px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito esperadas relativas a: (1) Clientes, devedores e outras contas a receber, e (2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo. </span><span class=\"S3002 S2AF6 S2 c4224hi1\" id=\"t3_221\" style=\"top: 7918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o uma estimativa, ponderada pela probabilidade, das perdas de cr\u00e9dito e s\u00e3o mensuradas pelo valor presente de </span><span class=\"S3003 S2AF6 S2 c4234tbz\" id=\"t4_221\" style=\"top: 7934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todos os \"cash shortfalls\" (isto \u00e9, a diferen\u00e7a entre todos os fluxos de caixa que sejam devidos a uma entidade em conformidade com o </span><span class=\"S3004 S2AF6 S2 c424rbek\" id=\"t5_221\" style=\"top: 7949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato e todos os fluxos de caixa que a entidade espera receber), descontados \u00e0 taxa de juro efetiva do ativo. </span><span class=\"S3005 S2AF6 S2 c425ox4v\" id=\"t6_221\" style=\"top: 7976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O objetivo desta pol\u00edtica de imparidade consiste em reconhecer as perdas de cr\u00e9dito esperadas ao longo da respetiva dura\u00e7\u00e3o dos </span><span class=\"S3006 S2AF6 S2 c426w0zp\" id=\"t7_221\" style=\"top: 7992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros que tenham sido objeto de aumentos significativos do risco de cr\u00e9dito desde o reconhecimento inicial, avaliado </span><span class=\"S3007 S2AF6 S2 c427yyvx\" id=\"t8_221\" style=\"top: 8007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">numa base individual ou coletiva, tendo em conta todas as informa\u00e7\u00f5es razo\u00e1veis e sustent\u00e1veis, incluindo as prospetivas. Se \u00e0 data de </span><span class=\"S3008 S2AF6 S2 c428i2j8\" id=\"t9_221\" style=\"top: 8022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, o risco de cr\u00e9dito associado a um instrumento financeiro n\u00e3o tiver aumentado significativamente desde o reconhecimento inicial, </span><span class=\"S3009 S2AF6 S2 c429bjkp\" id=\"ta_221\" style=\"top: 8038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o Grupo mensura a provis\u00e3o para perdas relativa a esse instrumento financeiro por uma quantia equivalente \u00e0s perdas de cr\u00e9dito </span><span class=\"S300A S2AF6 S2 c43008bi\" id=\"tb_221\" style=\"top: 8053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esperadas num prazo de 12 meses. </span><span class=\"S300B S2AF6 S2 c431qbbh\" id=\"tc_221\" style=\"top: 8081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos da apresenta\u00e7\u00e3o na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, as imparidades para perdas esperadas de ativos financeiros ao custo </span><span class=\"S300C S2AF6 S2 c43289b8\" id=\"td_221\" style=\"top: 8096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amortizado s\u00e3o deduzidas ao valor contabil\u00edstico bruto desses ativos. </span><span class=\"S300D S2AF6 S2 c433x415\" id=\"te_221\" style=\"top: 8123px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente \u00e0 demonstra\u00e7\u00e3o dos resultados, o Grupo Novabase exerceu julgamento na determina\u00e7\u00e3o de uma apresenta\u00e7\u00e3o adequada </span><span class=\"S300E S2AF6 S2 c4342ij2\" id=\"tf_221\" style=\"top: 8139px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das perdas de imparidade de acordo com a IFRS 9, tendo em aten\u00e7\u00e3o os requisitos espec\u00edficos para apresentar o efeito de alguns eventos </span><span class=\"S300F S2AF6 S2 c435nhww\" id=\"tg_221\" style=\"top: 8154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou circunst\u00e2ncias como um \u00fanico valor na demonstra\u00e7\u00e3o dos resultados, assegurando que a apresenta\u00e7\u00e3o escolhida \u00e9 a mais relevante </span><span class=\"S3010 S2AF6 S2 c4362x59\" id=\"th_221\" style=\"top: 8169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o entendimento das demonstra\u00e7\u00f5es financeiras. Consequentemente, o Grupo desagregou as perdas de imparidade como segue: </span><span class=\"S3011 S2AF6 S2 c437l3yx\" id=\"ti_221\" style=\"top: 8184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com clientes e outras contas a receber, a qual \u00e9 apresentada separadamente na demonstra\u00e7\u00e3o dos resultados </span><span class=\"S3012 S2AF6 S2 c4380srg\" id=\"tj_221\" style=\"top: 8200px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Imparidade l\u00edquida de clientes e outras contas a receber'; e </span><span class=\"S2E77 S2AF6 S2 c439intg\" id=\"tk_221\" style=\"top: 8215px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Imparidade relacionada com dep\u00f3sitos e aplica\u00e7\u00f5es financeiras, a qual \u00e9 inclu\u00edda em \u2018Gastos financeiros\u2019 ou \u2018Rendimentos financeiros\u2019 </span><span class=\"S3013 S2AF6 S2 c4400sbv\" id=\"tl_221\" style=\"top: 8230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(no caso das revers\u00f5es) devido \u00e0 materialidade. </span><span class=\"S3014 S2AF4 S2 c4417iai\" id=\"tm_221\" style=\"top: 8258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Clientes, devedores e outras contas a receber </span><span class=\"S3015 S2AF6 S2 c442xy7n\" id=\"tn_221\" style=\"top: 8274px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso dos clientes e outras contas a receber, a Novabase mensura a imparidade por um montante equivalente \u00e0s perdas esperadas at\u00e9 </span><span class=\"S3016 S2AF6 S2 c443mkaw\" id=\"to_221\" style=\"top: 8290px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 maturidade do ativo (\"Lifetime ECL's\"). Estando os valores a receber registados pelas v\u00e1rias empresas do Grupo Novabase no \u00e2mbito da </span><span class=\"S3017 S2AF6 S2 c444lnkk\" id=\"tp_221\" style=\"top: 8305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IFRS 15, essas perdas s\u00e3o calculadas com recurso \u00e0 aplica\u00e7\u00e3o do modelo simplificado, ou seja, de matrizes de perdas esperadas por </span><span class=\"S3018 S2AF6 S2 c445gcr3\" id=\"tq_221\" style=\"top: 8320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">empresa baseadas na experi\u00eancia de perdas reais hist\u00f3ricas ao longo do per\u00edodo considerado estatisticamente relevante e representativo </span><span class=\"S3019 S2AF6 S2 c446jhqz\" id=\"tr_221\" style=\"top: 8335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das caracter\u00edsticas espec\u00edficas do risco de cr\u00e9dito subjacente. Estas matrizes s\u00e3o atualizadas sempre que se verifique uma altera\u00e7\u00e3o </span><span class=\"S301A S2AF6 S2 c4470l2u\" id=\"ts_221\" style=\"top: 8351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevante do risco de cr\u00e9dito na empresa, altera\u00e7\u00f5es na tipologia de clientes ou altera\u00e7\u00f5es relevantes no neg\u00f3cio ou enquadramento </span><span class=\"S301B S2AF6 S2 c448ds92\" id=\"tt_221\" style=\"top: 8366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">macroecon\u00f3mico. </span><span class=\"S301C S2AF6 S2 c449ofn1\" id=\"tu_221\" style=\"top: 8394px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o se o risco de cr\u00e9dito de um ativo financeiro aumentou significativamente, o Grupo considera todas as informa\u00e7\u00f5es </span><span class=\"S301D S2AF6 S2 c450xovz\" id=\"tv_221\" style=\"top: 8409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">razo\u00e1veis e sustent\u00e1veis que s\u00e3o relevantes e est\u00e3o dispon\u00edveis sem elevados custos ou esfor\u00e7o, as quais incluem an\u00e1lises quantitativas </span><span class=\"S301E S2AF6 S2 c4514xxk\" id=\"tw_221\" style=\"top: 8424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e qualitativas, baseadas na sua experi\u00eancia hist\u00f3rica e em informa\u00e7\u00e3o prospetiva. A Novabase define que os ativos financeiros relativos </span><span class=\"S301F S2AF6 S2 c452hzry\" id=\"tx_221\" style=\"top: 8440px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a clientes e outras contas a receber entram em </span><span class=\"S3020 S2EAB S2 c453esr2\" id=\"ty_221\" style=\"top: 8440px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3021 S2AF6 S2 c454w93w\" id=\"tz_221\" style=\"top: 8440px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se estiverem vencidos h\u00e1 mais de 360 dias. </span><span class=\"S3022 S2AF6 S2 c455ln3v\" id=\"t10_221\" style=\"top: 8467px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar da presun\u00e7\u00e3o dos 90 dias de </span><span class=\"S3023 S2EAB S2 c456midj\" id=\"t11_221\" style=\"top: 8467px; left: 286px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3024 S2AF6 S2 c457bzys\" id=\"t12_221\" style=\"top: 8467px; left: 329px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estabelecida na IFRS 9, o Grupo Novabase considera 360 dias em linha com as atuais pol\u00edticas </span><span class=\"S3025 S2AF6 S2 c4588lg8\" id=\"t13_221\" style=\"top: 8482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de gest\u00e3o de risco da entidade, pois corresponde ao prazo em que \u00e9 despoletado o envio do cr\u00e9dito para contencioso, e devido \u00e0 </span><span class=\"S3026 S2AF6 S2 c459ec0b\" id=\"t14_221\" style=\"top: 8498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia de perdas reais antes deste prazo serem reduzidas, para al\u00e9m do facto de n\u00e3o existirem vendas com componentes </span><span class=\"S3027 S2AF6 S2 c4602mvx\" id=\"t15_221\" style=\"top: 8513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">significativas de financiamento \u00e0 luz da IFRS 15. Importa salientar que o Grupo, com base em saldos e eventos passados espec\u00edficos e </span><span class=\"S3028 S2AF6 S2 c4617bd2\" id=\"t16_221\" style=\"top: 8528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em conta a informa\u00e7\u00e3o hist\u00f3rica das contrapartes, o seu perfil de risco e outros dados observ\u00e1veis, afere se existem indicadores </span><span class=\"S3029 S2AF6 S2 c462m38f\" id=\"t17_221\" style=\"top: 8544px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">objetivos de imparidade, procedendo ao registo da imparidade em conformidade. Adicionalmente, o Grupo avaliou o impacto de </span><span class=\"S302A S2AF6 S2 c4630km7\" id=\"t18_221\" style=\"top: 8559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerar 360 dias de </span><span class=\"S302B S2EAB S2 c464owj8\" id=\"t19_221\" style=\"top: 8559px; left: 214px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S302C S2AF6 S2 c4650gj3\" id=\"t1a_221\" style=\"top: 8559px; left: 257px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em detrimento de 90 dias e concluiu que as \u201cExpected Credit Losses\u201d n\u00e3o se alterariam significativamente. </span><span class=\"S302D S2AF6 S2 c466v44r\" id=\"t1b_221\" style=\"top: 8586px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas s\u00e3o registadas por contrapartida de resultados do exerc\u00edcio, na rubrica 'Imparidade l\u00edquida de clientes e outras </span><span class=\"S302E S2AF6 S2 c467v294\" id=\"t1c_221\" style=\"top: 8602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contas a receber'. Quando um montante a receber de clientes e devedores \u00e9 considerado irrecuper\u00e1vel, \u00e9 abatido por utiliza\u00e7\u00e3o da </span><span class=\"S302F S2AF6 S2 c46870d7\" id=\"t1d_221\" style=\"top: 8617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mesma rubrica da demonstra\u00e7\u00e3o dos resultados. O Grupo n\u00e3o espera recupera\u00e7\u00f5es significativas de montantes que tenham sido abatidos, </span><span class=\"S3030 S2AF6 S2 c469xwq3\" id=\"t1e_221\" style=\"top: 8632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contudo, ativos financeiros abatidos podem continuar a estar sujeitos a atividades e procedimentos internos de recupera\u00e7\u00e3o de valores </span><span class=\"S3031 S2AF6 S2 c470p1tx\" id=\"t1f_221\" style=\"top: 8648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">devidos. Quando existam, as recupera\u00e7\u00f5es subsequentes s\u00e3o registadas em resultados na rubrica de 'Imparidade l\u00edquida de clientes e </span><span class=\"S3032 S2AF6 S2 c471jxhf\" id=\"t1g_221\" style=\"top: 8663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outras contas a receber'. </span><span class=\"S3033 S2AF4 S2 c472t9j3\" id=\"t1h_221\" style=\"top: 8691px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) Dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo </span><span class=\"S3034 S2AF6 S2 c47387ah\" id=\"t1i_221\" style=\"top: 8707px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente aos dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, as imparidades s\u00e3o calculadas atribuindo i) uma Probabilidade de </span><span class=\"S3035 S2EAB S2 c47464ed\" id=\"t1j_221\" style=\"top: 8707px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Default </span><span class=\"S3036 S2AF6 S2 c475g316\" id=\"t1k_221\" style=\"top: 8722px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(PD) que deriva do </span><span class=\"S3037 S2EAB S2 c476pb6c\" id=\"t1l_221\" style=\"top: 8722px; left: 197px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3038 S2AF6 S2 c477mhqy\" id=\"t1m_221\" style=\"top: 8722px; left: 234px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do emitente ou contraparte, e ii) uma </span><span class=\"S3039 S2EAB S2 c478nuje\" id=\"t1n_221\" style=\"top: 8722px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loss Given Default </span><span class=\"S303A S2AF6 S2 c479cp7d\" id=\"t1o_221\" style=\"top: 8722px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(LGD) que resulta de par\u00e2metros de mercado. Uma </span><span class=\"S303B S2AF6 S2 c480vht2\" id=\"t1p_221\" style=\"top: 8737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vez que as PD dispon\u00edveis no mercado correspondem \u00e0s perdas esperadas no per\u00edodo de 12 meses, a Novabase aplicou ao valor dos </span><span class=\"S303C S2AF6 S2 c481plv6\" id=\"t1q_221\" style=\"top: 8753px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dep\u00f3sitos a prazo uma PD ajustada para a maturidade do instrumento numa base 'pro rata'. Em 2023, a LGD usada correspondeu a 61% </span><span class=\"S303D S2AF6 S2 c4823oul\" id=\"t1r_221\" style=\"top: 8768px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal e Angola (2022: 60% para Portugal e Angola). </span><span class=\"S303E S2AF6 S2 c483kv3q\" id=\"t1s_221\" style=\"top: 8796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para estes ativos \u00e9 calculada a imparidade a 12 meses (ou per\u00edodo ainda mais curto se a maturidade do instrumento financeiro for inferior </span><span class=\"S303F S2AF6 S2 c484glac\" id=\"t1t_221\" style=\"top: 8811px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 12 meses), desde que o risco de cr\u00e9dito n\u00e3o tenha aumentado significativamente desde o seu reconhecimento inicial. </span><span class=\"S3040 S2AF6 S2 c485em3h\" id=\"t1u_221\" style=\"top: 8838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo considera que os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo n\u00e3o t\u00eam um risco de cr\u00e9dito significativo quando a sua nota\u00e7\u00e3o de </span><span class=\"S3041 S2AF6 S2 c486592a\" id=\"t1v_221\" style=\"top: 8854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risco corresponde a CCC ou superior (pondera\u00e7\u00e3o dos </span><span class=\"S3042 S2EAB S2 c48757hq\" id=\"t1w_221\" style=\"top: 8854px; left: 382px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3043 S2AF6 S2 c4888oni\" id=\"t1x_221\" style=\"top: 8854px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de v\u00e1rias ag\u00eancias de nota\u00e7\u00e3o, entre as quais, Standard &amp; Poor's e Moody's). </span><span class=\"S3044 S2AF6 S2 c489ipdz\" id=\"t1y_221\" style=\"top: 8881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas esperadas para os dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo s\u00e3o registadas em resultados do exerc\u00edcio, na rubrica 'Gastos </span><span class=\"S3045 S2AF6 S2 c490070y\" id=\"t1z_221\" style=\"top: 8897px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros'. Se se verificar uma diminui\u00e7\u00e3o da exposi\u00e7\u00e3o do Grupo ou se a reavalia\u00e7\u00e3o anual da PD e LGD usadas no c\u00e1lculo das </span><span class=\"S3046 S2AF6 S2 c49185m8\" id=\"t20_221\" style=\"top: 8912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">imparidades resultar numa redu\u00e7\u00e3o das perdas esperadas, o valor destes ativos \u00e9 aumentado por contrapartida de resultados do exerc\u00edcio, </span><span class=\"S3047 S2AF6 S2 c492m7m9\" id=\"t21_221\" style=\"top: 8927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na rubrica 'Rendimentos financeiros'. </span><span class=\"S3345 S2EAB S2 c1280acdi\" id=\"tf_231\" style=\"top: 21129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S3346 S2EAB S2 c1281cr7o\" id=\"tg_231\" style=\"top: 21129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas por imparidade de ativos financeiros </span><span class=\"S3347 S2AF6 S2 c12821f85\" id=\"th_231\" style=\"top: 21157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As perdas por imparidade de saldos de clientes e devedores s\u00e3o baseadas em pressupostos sobre o risco de </span><span class=\"S3348 S2EAB S2 c1283tznm\" id=\"ti_231\" style=\"top: 21157px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default </span><span class=\"S3349 S2AF6 S2 c1284qla0\" id=\"tj_231\" style=\"top: 21157px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e taxas esperadas de </span><span class=\"S334A S2AF6 S2 c1285hqfj\" id=\"tk_231\" style=\"top: 21172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perda. O Grupo utiliza julgamentos ao efetuar esses pressupostos, selecionando os inputs para o c\u00e1lculo da imparidade, com base na sua </span><span class=\"S334B S2AF6 S2 c1286bwmd\" id=\"tl_231\" style=\"top: 21188px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">experi\u00eancia passada (como por exemplo a an\u00e1lise do tempo de incumprimento de clientes e a sua experi\u00eancia hist\u00f3rica de abates, o </span><span class=\"S334C S2AF6 S2 c1287gto5\" id=\"tm_231\" style=\"top: 21203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">hist\u00f3rico de cr\u00e9dito do cliente e mudan\u00e7as nos perfis de pagamento), bem como nas condi\u00e7\u00f5es de mercado existentes e informa\u00e7\u00e3o </span><span class=\"S334D S2AF6 S2 c1288lqok\" id=\"tn_231\" style=\"top: 21218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prospetiva a cada data de relato. Se as condi\u00e7\u00f5es financeiras do cliente se deteriorarem, os ajustamentos para perdas por imparidade e </span><span class=\"S334E S2AF6 S2 c12890m1a\" id=\"to_231\" style=\"top: 21233px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os abates reais poder\u00e3o ser superiores aos esperados. No que respeita a imparidade para dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a prazo, o </span><span class=\"S334F S2AF6 S2 c1290lojz\" id=\"tp_231\" style=\"top: 21249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo avalia ainda se o risco de cr\u00e9dito aumentou significativamente desde o reconhecimento inicial. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14683": {
   "value": "<span class=\"S304D S2EAB S2 c500yiea\" id=\"t8_222\" style=\"top: 9310px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.11. </span><span class=\"S304E S2EAB S2 c501uhcs\" id=\"t9_222\" style=\"top: 9310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S304F S2AF6 S2 c502cckn\" id=\"ta_222\" style=\"top: 9337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta rubrica inclui caixa, dep\u00f3sitos \u00e0 ordem em bancos e outros investimentos de curto prazo de alta liquidez com maturidades originais </span><span class=\"S3050 S2AF6 S2 c503n6uk\" id=\"tb_222\" style=\"top: 9353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">iguais ou inferiores a tr\u00eas meses ou com cl\u00e1usulas contratuais de desmobiliza\u00e7\u00e3o imediata e com risco de altera\u00e7\u00e3o de valor insignificante. </span><span class=\"S3051 S2AF6 S2 c5048n1c\" id=\"tc_222\" style=\"top: 9380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos da demonstra\u00e7\u00e3o dos fluxos de caixa, a rubrica 'Caixa e equivalentes a caixa' compreende tamb\u00e9m descobertos banc\u00e1rios. </span><span class=\"S3052 S2AF6 S2 c505wy8p\" id=\"td_222\" style=\"top: 9396px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os descobertos banc\u00e1rios s\u00e3o inclu\u00eddos na rubrica de 'Empr\u00e9stimos' nos passivos correntes na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira. </span><span class=\"S3A5D S2AF4 S2 c3392bwq1\" id=\"t3_244\" style=\"top: 37818px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17. </span><span class=\"S3286 S2AF4 S2 c3393mdkx\" id=\"t4_244\" style=\"top: 37818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S3B65 S2AF6 S2 c3394el49\" id=\"t5_244\" style=\"top: 37846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos de determina\u00e7\u00e3o e discrimina\u00e7\u00e3o dos componentes de caixa e seus equivalentes, esta rubrica \u00e9 analisada como segue: </span><span class=\"S3B66 S2AF4 S2 c3395ex7h\" id=\"t6_244\" style=\"top: 37875px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B67 S2AF4 S2 c3396g50o\" id=\"t7_244\" style=\"top: 37875px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B68 S2AF6 S2 c3397vi7a\" id=\"t8_244\" style=\"top: 37906px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Numer\u00e1rio </span><span class=\"S3B69 S2AF6 S2 c339816dk\" id=\"t9_244\" style=\"top: 37906px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3B6A S2AF6 S2 c3399sfz5\" id=\"ta_244\" style=\"top: 37906px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34 </span><span class=\"S3B6B S2AF6 S2 c3400gwld\" id=\"tb_244\" style=\"top: 37920px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dep\u00f3sitos banc\u00e1rios a curto prazo </span><span class=\"S3B6C S2AF6 S2 c34018nx7\" id=\"tc_244\" style=\"top: 37920px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.309 </span><span class=\"S3B6D S2AF6 S2 c3402646r\" id=\"td_244\" style=\"top: 37920px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.586 </span><span class=\"S3B6E S2AF6 S2 c3403tplb\" id=\"te_244\" style=\"top: 37934px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras </span><span class=\"S3B6F S2AF6 S2 c3404ix88\" id=\"tf_244\" style=\"top: 37934px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3B70 S2AF6 S2 c3405cy1g\" id=\"tg_244\" style=\"top: 37934px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3B71 S2AF4 S2 c3406vugl\" id=\"th_244\" style=\"top: 37952px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa pela Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira </span><span class=\"S3B72 S2AF6 S2 c3407xe52\" id=\"ti_244\" style=\"top: 37952px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3B73 S2AF6 S2 c3408uufv\" id=\"tj_244\" style=\"top: 37952px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S3B74 S2AF6 S2 c3409wgnv\" id=\"tk_244\" style=\"top: 37981px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa inclu\u00eddos em Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S3B75 S2AF6 S2 c3410r8tg\" id=\"tl_244\" style=\"top: 37981px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.130 </span><span class=\"S3B76 S2AF6 S2 c34118e2z\" id=\"tm_244\" style=\"top: 37981px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B77 S2AF6 S2 c3412auer\" id=\"tn_244\" style=\"top: 37995px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos: Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras </span><span class=\"S3B78 S2AF6 S2 c3413nvon\" id=\"to_244\" style=\"top: 37995px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B79 S2AF6 S2 c34149b0q\" id=\"tp_244\" style=\"top: 37995px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B7A S2AF4 S2 c3415su51\" id=\"tq_244\" style=\"top: 38014px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa pela Demonstra\u00e7\u00e3o dos Fluxos de Caixa </span><span class=\"S3B7B S2AF6 S2 c3416fndx\" id=\"tr_244\" style=\"top: 38014px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3B7C S2AF6 S2 c341781wo\" id=\"ts_244\" style=\"top: 38014px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3B7D S2AF6 S2 c3418asux\" id=\"tt_244\" style=\"top: 38045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A evolu\u00e7\u00e3o do saldo de 'Caixa e equivalentes a caixa' reflete essencialmente o encaixe pela aliena\u00e7\u00e3o da Neotalent, no montante de </span><span class=\"S3B7E S2AF6 S2 c3419kgec\" id=\"tu_244\" style=\"top: 38061px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51,1M\u20ac (nota 38) e os financiamentos obtidos de 12M\u20ac (nota 21), parcialmente diminu\u00eddo pelos pagamentos relativos \u00e0 aquisi\u00e7\u00e3o de a\u00e7\u00f5es </span><span class=\"S3B7F S2AF6 S2 c3420yquo\" id=\"tv_244\" style=\"top: 38076px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias no \u00e2mbito da Oferta P\u00fablica de Aquisi\u00e7\u00e3o (nota 18) e a remunera\u00e7\u00e3o acionista (nota 19), de 17,3M\u20ac e 10,8M\u20ac, respetivamente. </span><span class=\"S3B80 S2AF6 S2 c3421aord\" id=\"tw_244\" style=\"top: 38103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">79% do saldo de caixa e equivalentes (l\u00edquido de imparidades) diz respeito a subsidi\u00e1rias detidas pelo Grupo em 100%. Do remanescente </span><span class=\"S3B81 S2AF6 S2 c3422wsj5\" id=\"tx_244\" style=\"top: 38119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor, 3% \u00e9 relativo a subsidi\u00e1rias localizadas fora de Portugal. </span><span class=\"S3B82 S2AF6 S2 c34234fb1\" id=\"ty_244\" style=\"top: 38146px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 e 31 de dezembro de 2022 n\u00e3o existiam quaisquer restri\u00e7\u00f5es \u00e0 utiliza\u00e7\u00e3o dos saldos registados em caixa e </span><span class=\"S3B83 S2AF6 S2 c34244hei\" id=\"tz_244\" style=\"top: 38162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">seus equivalentes. </span><span class=\"S2E7E S2AF6 S2 c3425t156\" id=\"t10_244\" style=\"top: 38189px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S3B84 S2EAB S2 c3426s5kd\" id=\"t11_244\" style=\"top: 38189px; left: 107px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S3B85 S2AF6 S2 c34275gu9\" id=\"t12_244\" style=\"top: 38189px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribu\u00eddos \u00e0s institui\u00e7\u00f5es financeiras com as quais o Grupo tem o maior saldo de dep\u00f3sitos banc\u00e1rios encontram-se detalhados </span><span class=\"S3B86 S2AF6 S2 c34281xfw\" id=\"t13_244\" style=\"top: 38204px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na nota 3 c). </span><span class=\"S3B87 S2AF6 S2 c3429ap26\" id=\"t14_244\" style=\"top: 38232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3256 S2AF6 S2 c3430h97a\" id=\"t15_244\" style=\"top: 38259px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras a curto prazo s\u00e3o analisados como segue: </span><span class=\"S3B88 S2AF4 S2 c3431ovbb\" id=\"t16_244\" style=\"top: 38288px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B89 S2AF4 S2 c3432ztcj\" id=\"t17_244\" style=\"top: 38288px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B8A S2AF4 S2 c343304ff\" id=\"t18_244\" style=\"top: 38319px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3B8B S2AF6 S2 c34342ujs\" id=\"t19_244\" style=\"top: 38319px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B8C S2AF6 S2 c34353vf3\" id=\"t1a_244\" style=\"top: 38319px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S3B8D S2AF6 S2 c3436kwll\" id=\"t1b_244\" style=\"top: 38333px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade </span><span class=\"S3B8E S2AF6 S2 c34373wrf\" id=\"t1c_244\" style=\"top: 38333px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B8F S2AF6 S2 c3438kmle\" id=\"t1d_244\" style=\"top: 38333px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B90 S2AF6 S2 c3439kvcx\" id=\"t1e_244\" style=\"top: 38347px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade </span><span class=\"S3B91 S2AF6 S2 c34408rfl\" id=\"t1f_244\" style=\"top: 38347px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3B92 S2AF6 S2 c3441krr1\" id=\"t1g_244\" style=\"top: 38347px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) </span><span class=\"S3B93 S2AF4 S2 c3442zqii\" id=\"t1h_244\" style=\"top: 38366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3B94 S2AF6 S2 c3443zli3\" id=\"t1i_244\" style=\"top: 38366px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S3B95 S2AF6 S2 c3444sfer\" id=\"t1j_244\" style=\"top: 38366px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3B96 S2AF6 S2 c3445qfaa\" id=\"t1k_244\" style=\"top: 38397px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de imparidade e revers\u00e3o de imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras reconhecido em resultados e inclu\u00eddo em resultados </span><span class=\"S3B97 S2AF6 S2 c34469m49\" id=\"t1l_244\" style=\"top: 38413px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros \u00e9 de -6m\u20ac (2022: 2m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de 3m\u20ac (2022: -3m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14684": {
   "value": "<span class=\"S304D S2EAB S2 c500yiea\" id=\"t8_222\" style=\"top: 9310px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.11. </span><span class=\"S304E S2EAB S2 c501uhcs\" id=\"t9_222\" style=\"top: 9310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S304F S2AF6 S2 c502cckn\" id=\"ta_222\" style=\"top: 9337px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esta rubrica inclui caixa, dep\u00f3sitos \u00e0 ordem em bancos e outros investimentos de curto prazo de alta liquidez com maturidades originais </span><span class=\"S3050 S2AF6 S2 c503n6uk\" id=\"tb_222\" style=\"top: 9353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">iguais ou inferiores a tr\u00eas meses ou com cl\u00e1usulas contratuais de desmobiliza\u00e7\u00e3o imediata e com risco de altera\u00e7\u00e3o de valor insignificante. </span><span class=\"S3051 S2AF6 S2 c5048n1c\" id=\"tc_222\" style=\"top: 9380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos da demonstra\u00e7\u00e3o dos fluxos de caixa, a rubrica 'Caixa e equivalentes a caixa' compreende tamb\u00e9m descobertos banc\u00e1rios. </span><span class=\"S3052 S2AF6 S2 c505wy8p\" id=\"td_222\" style=\"top: 9396px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os descobertos banc\u00e1rios s\u00e3o inclu\u00eddos na rubrica de 'Empr\u00e9stimos' nos passivos correntes na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14689": {
   "value": "<span class=\"S3051 S2AF6 S2 c5048n1c\" id=\"tc_222\" style=\"top: 9380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos da demonstra\u00e7\u00e3o dos fluxos de caixa, a rubrica 'Caixa e equivalentes a caixa' compreende tamb\u00e9m descobertos banc\u00e1rios. </span><span class=\"S3D54 S2AF4 S2 c3904zxpu\" id=\"t3_249\" style=\"top: 44318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Reconcilia\u00e7\u00e3o da d\u00edvida l\u00edquida </span><span class=\"S3D55 S2AF6 S2 c3905vgj6\" id=\"t4_249\" style=\"top: 44346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida apresenta-se uma an\u00e1lise da d\u00edvida l\u00edquida e dos movimentos na d\u00edvida l\u00edquida para cada um dos per\u00edodos apresentados. </span><span class=\"S3B66 S2AF4 S2 c3906hh2x\" id=\"t5_249\" style=\"top: 44375px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B67 S2AF4 S2 c390736h9\" id=\"t6_249\" style=\"top: 44375px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D56 S2AF6 S2 c3908d781\" id=\"t7_249\" style=\"top: 44406px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa pela Demonstra\u00e7\u00e3o dos Fluxos de Caixa </span><span class=\"S3D57 S2AF6 S2 c3909cr9g\" id=\"t8_249\" style=\"top: 44406px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3D58 S2AF6 S2 c3910poaj\" id=\"t9_249\" style=\"top: 44406px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D59 S2AF6 S2 c39113zw2\" id=\"ta_249\" style=\"top: 44420px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis at\u00e9 1 ano (incluindo \"overdrafts\") </span><span class=\"S3D5A S2AF6 S2 c3912tg9c\" id=\"tb_249\" style=\"top: 44420px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.436) </span><span class=\"S3D5B S2AF6 S2 c39137ap3\" id=\"tc_249\" style=\"top: 44420px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.937) </span><span class=\"S3D5C S2AF6 S2 c3914i9zc\" id=\"td_249\" style=\"top: 44434px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis ap\u00f3s 1 ano </span><span class=\"S3D5D S2AF6 S2 c3915coy4\" id=\"te_249\" style=\"top: 44434px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(18.383) </span><span class=\"S3D5E S2AF6 S2 c3916yl8b\" id=\"tf_249\" style=\"top: 44434px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.314) </span><span class=\"S3D5F S2AF4 S2 c3917u6bx\" id=\"tg_249\" style=\"top: 44452px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3B72 S2AF6 S2 c39185pst\" id=\"th_249\" style=\"top: 44452px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span><span class=\"S3B73 S2AF6 S2 c3919cxji\" id=\"ti_249\" style=\"top: 44452px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3D60 S2AF4 S2 c3920bpsg\" id=\"tj_249\" style=\"top: 44512px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e </span><span class=\"S3D61 S2AF4 S2 c39215o3i\" id=\"tk_249\" style=\"top: 44526px; left: 305px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">equivalentes </span><span class=\"S3D62 S2AF4 S2 c3922x8ie\" id=\"tl_249\" style=\"top: 44540px; left: 322px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a caixa </span><span class=\"S3D63 S2AF4 S2 c3923h5li\" id=\"tm_249\" style=\"top: 44484px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D64 S2AF4 S2 c3924ftwa\" id=\"tn_249\" style=\"top: 44498px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D65 S2AF4 S2 c39258tlh\" id=\"to_249\" style=\"top: 44512px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D66 S2AF4 S2 c3926fnul\" id=\"tp_249\" style=\"top: 44526px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D67 S2AF4 S2 c3927af4h\" id=\"tq_249\" style=\"top: 44540px; left: 423px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D68 S2AF4 S2 c39286prj\" id=\"tr_249\" style=\"top: 44484px; left: 499px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D69 S2AF4 S2 c3929cdj2\" id=\"ts_249\" style=\"top: 44498px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D6A S2AF4 S2 c3930bcdo\" id=\"tt_249\" style=\"top: 44512px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D6B S2AF4 S2 c3931y3sk\" id=\"tu_249\" style=\"top: 44526px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D6C S2AF4 S2 c3932vdzg\" id=\"tv_249\" style=\"top: 44540px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D6D S2AF4 S2 c3933g5gc\" id=\"tw_249\" style=\"top: 44498px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D6E S2AF4 S2 c39340u5n\" id=\"tx_249\" style=\"top: 44512px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D6F S2AF4 S2 c3935vdo6\" id=\"ty_249\" style=\"top: 44526px; left: 586px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D70 S2AF4 S2 c3936sy0c\" id=\"tz_249\" style=\"top: 44540px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D71 S2AF4 S2 c393786m6\" id=\"t10_249\" style=\"top: 44498px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D72 S2AF4 S2 c393840l5\" id=\"t11_249\" style=\"top: 44512px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D73 S2AF4 S2 c39397icy\" id=\"t12_249\" style=\"top: 44526px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D74 S2AF4 S2 c3940or9t\" id=\"t13_249\" style=\"top: 44540px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D75 S2AF4 S2 c3941hsu4\" id=\"t14_249\" style=\"top: 44540px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3D76 S2AF4 S2 c3942k1ay\" id=\"t15_249\" style=\"top: 44570px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3D77 S2AF6 S2 c394344el\" id=\"t16_249\" style=\"top: 44570px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68.433 </span><span class=\"S3D78 S2AF6 S2 c3944vosa\" id=\"t17_249\" style=\"top: 44570px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.800) </span><span class=\"S3D79 S2AF6 S2 c3945qoy4\" id=\"t18_249\" style=\"top: 44570px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.400) </span><span class=\"S3D7A S2AF6 S2 c3946vtxn\" id=\"t19_249\" style=\"top: 44570px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.783) </span><span class=\"S3D7B S2AF6 S2 c39471chv\" id=\"t1a_249\" style=\"top: 44570px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.017) </span><span class=\"S3D7C S2AF6 S2 c3948kna1\" id=\"t1b_249\" style=\"top: 44570px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.433 </span><span class=\"S3D7D S2EAB S2 c3949cnbd\" id=\"t1c_249\" style=\"top: 44598px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3D7E S2AF6 S2 c3950rb7z\" id=\"t1d_249\" style=\"top: 44598px; left: 337px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(26.750) </span><span class=\"S3D7F S2AF6 S2 c3951sma2\" id=\"t1e_249\" style=\"top: 44598px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.800 </span><span class=\"S3D80 S2AF6 S2 c3952w103\" id=\"t1f_249\" style=\"top: 44598px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D81 S2AF6 S2 c3953lup3\" id=\"t1g_249\" style=\"top: 44598px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.877 </span><span class=\"S3D82 S2AF6 S2 c39547ll8\" id=\"t1h_249\" style=\"top: 44598px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D83 S2AF6 S2 c39556n44\" id=\"t1i_249\" style=\"top: 44598px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.073) </span><span class=\"S3D84 S2AF6 S2 c3956bkhz\" id=\"t1j_249\" style=\"top: 44612px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3D85 S2AF6 S2 c3957d40m\" id=\"t1k_249\" style=\"top: 44612px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D86 S2AF6 S2 c3958gcwh\" id=\"t1l_249\" style=\"top: 44612px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D87 S2AF6 S2 c3959vb2e\" id=\"t1m_249\" style=\"top: 44612px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D88 S2AF6 S2 c39609u7k\" id=\"t1n_249\" style=\"top: 44612px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D89 S2AF6 S2 c3961jkkm\" id=\"t1o_249\" style=\"top: 44612px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8A S2AF6 S2 c39622rzr\" id=\"t1p_249\" style=\"top: 44612px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8B S2AF6 S2 c39631zbo\" id=\"t1q_249\" style=\"top: 44626px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3D8C S2AF6 S2 c3964p7bh\" id=\"t1r_249\" style=\"top: 44626px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D8D S2AF6 S2 c39658xf2\" id=\"t1s_249\" style=\"top: 44626px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8E S2AF6 S2 c3966w6y6\" id=\"t1t_249\" style=\"top: 44626px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8F S2AF6 S2 c3967vy2a\" id=\"t1u_249\" style=\"top: 44626px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D90 S2AF6 S2 c3968hnc7\" id=\"t1v_249\" style=\"top: 44626px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D91 S2AF6 S2 c39699wky\" id=\"t1w_249\" style=\"top: 44626px; left: 800px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D92 S2AF6 S2 c3970iwav\" id=\"t1x_249\" style=\"top: 44641px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3D93 S2AF6 S2 c3971mhgq\" id=\"t1y_249\" style=\"top: 44641px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D94 S2AF6 S2 c39727k8m\" id=\"t1z_249\" style=\"top: 44641px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D95 S2AF6 S2 c3973ujcg\" id=\"t20_249\" style=\"top: 44641px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3D96 S2AF6 S2 c3974mmct\" id=\"t21_249\" style=\"top: 44641px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.831) </span><span class=\"S3D97 S2AF6 S2 c3975k0j3\" id=\"t22_249\" style=\"top: 44641px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.872 </span><span class=\"S3D98 S2AF6 S2 c3976rc72\" id=\"t23_249\" style=\"top: 44641px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41 </span><span class=\"S3D99 S2AF4 S2 c3977ntzu\" id=\"t24_249\" style=\"top: 44659px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3D9A S2AF6 S2 c3978gwx7\" id=\"t25_249\" style=\"top: 44659px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D9B S2AF6 S2 c3979wp6k\" id=\"t26_249\" style=\"top: 44659px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D9C S2AF6 S2 c39801izs\" id=\"t27_249\" style=\"top: 44659px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5.200) </span><span class=\"S3D9D S2AF6 S2 c39813wft\" id=\"t28_249\" style=\"top: 44659px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.737) </span><span class=\"S3D9E S2AF6 S2 c3982t90q\" id=\"t29_249\" style=\"top: 44659px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.114) </span><span class=\"S3D9F S2AF6 S2 c39830wgm\" id=\"t2a_249\" style=\"top: 44659px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3DA0 S2EAB S2 c39846uhj\" id=\"t2b_249\" style=\"top: 44688px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3DA1 S2AF6 S2 c3985cvsn\" id=\"t2c_249\" style=\"top: 44688px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.218 </span><span class=\"S3DA2 S2AF6 S2 c3986w6jd\" id=\"t2d_249\" style=\"top: 44688px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.338 </span><span class=\"S3DA3 S2AF6 S2 c39874x76\" id=\"t2e_249\" style=\"top: 44688px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12.000) </span><span class=\"S3DA4 S2AF6 S2 c3988by3p\" id=\"t2f_249\" style=\"top: 44688px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.966 </span><span class=\"S3DA5 S2AF6 S2 c3989v3qh\" id=\"t2g_249\" style=\"top: 44688px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA6 S2AF6 S2 c3990e35h\" id=\"t2h_249\" style=\"top: 44688px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.522 </span><span class=\"S3DA7 S2AF6 S2 c3991cex0\" id=\"t2i_249\" style=\"top: 44702px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3DA8 S2AF6 S2 c3992msx0\" id=\"t2j_249\" style=\"top: 44702px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA9 S2AF6 S2 c3993zmf3\" id=\"t2k_249\" style=\"top: 44702px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAA S2AF6 S2 c39942aez\" id=\"t2l_249\" style=\"top: 44702px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAB S2AF6 S2 c39950hyr\" id=\"t2m_249\" style=\"top: 44702px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAC S2AF6 S2 c3996mkgw\" id=\"t2n_249\" style=\"top: 44702px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAD S2AF6 S2 c3997e8x5\" id=\"t2o_249\" style=\"top: 44702px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAE S2AF6 S2 c3998sztz\" id=\"t2p_249\" style=\"top: 44716px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3DAF S2AF6 S2 c3999nbdd\" id=\"t2q_249\" style=\"top: 44716px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB0 S2AF6 S2 c40001u2j\" id=\"t2r_249\" style=\"top: 44716px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB1 S2AF6 S2 c4001nu0g\" id=\"t2s_249\" style=\"top: 44716px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB2 S2AF6 S2 c4002ac19\" id=\"t2t_249\" style=\"top: 44716px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB3 S2AF6 S2 c4003ocye\" id=\"t2u_249\" style=\"top: 44716px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB4 S2AF6 S2 c4004jyqu\" id=\"t2v_249\" style=\"top: 44716px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB5 S2AF6 S2 c4005esex\" id=\"t2w_249\" style=\"top: 44730px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito da varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3DB6 S2AF6 S2 c4006j8zn\" id=\"t2x_249\" style=\"top: 44730px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB7 S2AF6 S2 c4007rmgq\" id=\"t2y_249\" style=\"top: 44730px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB8 S2AF6 S2 c40083f9a\" id=\"t2z_249\" style=\"top: 44730px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB9 S2AF6 S2 c4009lpp3\" id=\"t30_249\" style=\"top: 44730px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBA S2AF6 S2 c40106pd9\" id=\"t31_249\" style=\"top: 44730px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBB S2AF6 S2 c40112zyk\" id=\"t32_249\" style=\"top: 44730px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBC S2AF6 S2 c4012sfyb\" id=\"t33_249\" style=\"top: 44744px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3DBD S2AF6 S2 c4013o07y\" id=\"t34_249\" style=\"top: 44744px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBE S2AF6 S2 c4014n2a8\" id=\"t35_249\" style=\"top: 44744px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.613) </span><span class=\"S3DBF S2AF6 S2 c4015hnjl\" id=\"t36_249\" style=\"top: 44744px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.613 </span><span class=\"S3DC0 S2AF6 S2 c4016zu07\" id=\"t37_249\" style=\"top: 44744px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.190) </span><span class=\"S3DC1 S2AF6 S2 c4017zbfn\" id=\"t38_249\" style=\"top: 44744px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.195 </span><span class=\"S3DC2 S2AF6 S2 c40181u4v\" id=\"t39_249\" style=\"top: 44744px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S3DC3 S2AF4 S2 c4019o3et\" id=\"t3a_249\" style=\"top: 44763px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3DC4 S2AF6 S2 c402099s9\" id=\"t3b_249\" style=\"top: 44763px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3DC5 S2AF6 S2 c4021gx0d\" id=\"t3c_249\" style=\"top: 44763px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.475) </span><span class=\"S3DC6 S2AF6 S2 c40228rxv\" id=\"t3d_249\" style=\"top: 44763px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.587) </span><span class=\"S3DC7 S2AF6 S2 c4023ll00\" id=\"t3e_249\" style=\"top: 44763px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.961) </span><span class=\"S3DC8 S2AF6 S2 c4024upif\" id=\"t3f_249\" style=\"top: 44763px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.796) </span><span class=\"S3DC9 S2AF6 S2 c40258jav\" id=\"t3g_249\" style=\"top: 44763px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14690": {
   "value": "<span class=\"S3051 S2AF6 S2 c5048n1c\" id=\"tc_222\" style=\"top: 9380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para efeitos da demonstra\u00e7\u00e3o dos fluxos de caixa, a rubrica 'Caixa e equivalentes a caixa' compreende tamb\u00e9m descobertos banc\u00e1rios. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14693": {
   "value": "<span class=\"S3053 S2EAB S2 c5061srj\" id=\"te_222\" style=\"top: 9429px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.12. </span><span class=\"S3054 S2EAB S2 c507tpq0\" id=\"tf_222\" style=\"top: 9429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3055 S2AF6 S2 c5083yql\" id=\"tg_222\" style=\"top: 9457px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As a\u00e7\u00f5es ordin\u00e1rias s\u00e3o classificadas em capital pr\u00f3prio. </span><span class=\"S3056 S2AF6 S2 c509alaj\" id=\"th_222\" style=\"top: 9484px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos diretamente atribu\u00edveis \u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es da sociedade ou de empresas inclu\u00eddas na consolida\u00e7\u00e3o </span><span class=\"S3057 S2AF6 S2 c5103xda\" id=\"ti_222\" style=\"top: 9500px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o apresentados como uma dedu\u00e7\u00e3o, l\u00edquida de impostos, ao valor recebido resultante desta emiss\u00e3o. Os custos diretamente imput\u00e1veis </span><span class=\"S3058 S2AF6 S2 c5119knt\" id=\"tj_222\" style=\"top: 9515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es, ou para a aquisi\u00e7\u00e3o de um neg\u00f3cio, s\u00e3o inclu\u00eddos no custo de aquisi\u00e7\u00e3o como parte do </span><span class=\"S3059 S2AF6 S2 c512acyx\" id=\"tk_222\" style=\"top: 9530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor da compra. </span><span class=\"S305A S2AF6 S2 c513f2ty\" id=\"tl_222\" style=\"top: 9558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a Empresa ou as suas subsidi\u00e1rias adquirem a\u00e7\u00f5es pr\u00f3prias da Empresa-M\u00e3e, estas s\u00e3o registadas ao custo de aquisi\u00e7\u00e3o e o </span><span class=\"S305B S2AF6 S2 c514z5sc\" id=\"tm_222\" style=\"top: 9573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante pago \u00e9 deduzido ao total dos capitais pr\u00f3prios atribu\u00edveis aos acionistas, e apresentadas de acordo com par\u00e1grafo seguinte, </span><span class=\"S305C S2AF6 S2 c515vlqb\" id=\"tn_222\" style=\"top: 9588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">at\u00e9 \u00e0 data em que estas s\u00e3o canceladas, reemitidas ou vendidas. Quando tais a\u00e7\u00f5es s\u00e3o subsequentemente vendidas ou reemitidas, o </span><span class=\"S305D S2AF6 S2 c5167ln1\" id=\"to_222\" style=\"top: 9604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante recebido \u00e9 novamente inclu\u00eddo nos capitais pr\u00f3prios atribu\u00edveis aos acionistas. </span><span class=\"S305E S2AF6 S2 c517w2oa\" id=\"tp_222\" style=\"top: 9631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica 'A\u00e7\u00f5es pr\u00f3prias' apresenta as a\u00e7\u00f5es pr\u00f3prias pelo seu valor nominal e o pr\u00e9mio/desconto para o custo de aquisi\u00e7\u00e3o \u00e9 apresentado </span><span class=\"S305F S2AF6 S2 c518vrfx\" id=\"tq_222\" style=\"top: 9647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como um ajustamento em outras reservas ou resultados transitados. </span><span class=\"S3B98 S2AF4 S2 c3447nejb\" id=\"t1m_244\" style=\"top: 38456px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18. </span><span class=\"S3B99 S2AF4 S2 c3448u4bd\" id=\"t1n_244\" style=\"top: 38456px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital Social, pr\u00e9mios de emiss\u00e3o e a\u00e7\u00f5es pr\u00f3prias e op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3B9A S2AF6 S2 c3449cogp\" id=\"t1o_244\" style=\"top: 38483px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O capital social em 31 de dezembro de 2023 \u00e9 de 795.829,11 Euros (31.12.22: 32.971.463,70 Euros), representado por 26.527.637 a\u00e7\u00f5es </span><span class=\"S3B9B S2AF6 S2 c34505gz3\" id=\"t1p_244\" style=\"top: 38498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de valor nominal de 0,03 Euros cada uma (31.12.22: 31.401.394 a\u00e7\u00f5es de 1,05 Euros), e encontra-se integralmente realizado. </span><span class=\"S3B9C S2AF6 S2 c3451tz73\" id=\"t1q_244\" style=\"top: 38526px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia a 31 de dezembro de 2023, 74,62% do capital social da Novabase (19.793.894 a\u00e7\u00f5es) \u00e9 detido por titulares de participa\u00e7\u00f5es </span><span class=\"S3B9D S2AF6 S2 c3452vpcl\" id=\"t1r_244\" style=\"top: 38541px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificadas. A lista dos titulares de participa\u00e7\u00f5es qualificadas pode ser consultada nos anexos ao relat\u00f3rio de gest\u00e3o, inclu\u00eddo no </span><span class=\"S3B9E S2AF6 S2 c3453sp5d\" id=\"t1s_244\" style=\"top: 38556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relat\u00f3rio de Gest\u00e3o, que \u00e9 parte integrante do Relat\u00f3rio Financeiro Anual. </span><span class=\"S3B9F S2AF4 S2 c3454suom\" id=\"t1t_244\" style=\"top: 38584px; left: 376px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba A\u00e7\u00f5es </span><span class=\"S3BA0 S2AF4 S2 c3455lvm8\" id=\"t1u_244\" style=\"top: 38598px; left: 374px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(milhares) </span><span class=\"S3BA1 S2AF4 S2 c3456rijc\" id=\"t1v_244\" style=\"top: 38598px; left: 461px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3BA2 S2AF4 S2 c34572llu\" id=\"t1w_244\" style=\"top: 38584px; left: 578px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A\u00e7\u00f5es </span><span class=\"S3BA3 S2AF4 S2 c3458wiai\" id=\"t1x_244\" style=\"top: 38598px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias </span><span class=\"S3BA4 S2AF4 S2 c34594qte\" id=\"t1y_244\" style=\"top: 38584px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00e9mios de </span><span class=\"S3BA5 S2AF4 S2 c3460itef\" id=\"t1z_244\" style=\"top: 38598px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">emiss\u00e3o </span><span class=\"S3BA6 S2AF4 S2 c3461pfsl\" id=\"t20_244\" style=\"top: 38598px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3BA7 S2AF4 S2 c3462l0be\" id=\"t21_244\" style=\"top: 38633px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3BA8 S2AF6 S2 c3463iye7\" id=\"t22_244\" style=\"top: 38633px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.401 </span><span class=\"S3BA9 S2AF6 S2 c34649jlt\" id=\"t23_244\" style=\"top: 38633px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">54.638 </span><span class=\"S3BAA S2AF6 S2 c34655u18\" id=\"t24_244\" style=\"top: 38633px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.217) </span><span class=\"S3BAB S2AF6 S2 c3466tel0\" id=\"t25_244\" style=\"top: 38633px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BAC S2AF6 S2 c3467wvex\" id=\"t26_244\" style=\"top: 38633px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.647 </span><span class=\"S3BAD S2AF6 S2 c3468yj68\" id=\"t27_244\" style=\"top: 38651px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital </span><span class=\"S3BAE S2AF6 S2 c34691lmy\" id=\"t28_244\" style=\"top: 38651px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BAF S2AF6 S2 c34707rtd\" id=\"t29_244\" style=\"top: 38651px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.667) </span><span class=\"S3BB0 S2AF6 S2 c3471y9e6\" id=\"t2a_244\" style=\"top: 38651px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">578 </span><span class=\"S3BB1 S2AF6 S2 c34720ajt\" id=\"t2b_244\" style=\"top: 38651px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB2 S2AF6 S2 c34739ktg\" id=\"t2c_244\" style=\"top: 38651px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.089) </span><span class=\"S3BB3 S2AF6 S2 c3474gw3t\" id=\"t2d_244\" style=\"top: 38668px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BB4 S2AF6 S2 c3475ix6s\" id=\"t2e_244\" style=\"top: 38668px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB5 S2AF6 S2 c3476qckc\" id=\"t2f_244\" style=\"top: 38668px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB6 S2AF6 S2 c3477vuf6\" id=\"t2g_244\" style=\"top: 38668px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.511) </span><span class=\"S3BB7 S2AF6 S2 c3478hmqn\" id=\"t2h_244\" style=\"top: 38668px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB8 S2AF6 S2 c3479vzsm\" id=\"t2i_244\" style=\"top: 38668px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.511) </span><span class=\"S3BB9 S2AF4 S2 c34801yo4\" id=\"t2j_244\" style=\"top: 38686px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3BBA S2AF6 S2 c3481duk1\" id=\"t2k_244\" style=\"top: 38686px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.401 </span><span class=\"S3BBB S2AF6 S2 c3482qp2s\" id=\"t2l_244\" style=\"top: 38686px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.971 </span><span class=\"S3BBC S2AF6 S2 c34832spw\" id=\"t2m_244\" style=\"top: 38686px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.150) </span><span class=\"S3BBD S2AF6 S2 c3484m2kn\" id=\"t2n_244\" style=\"top: 38686px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BBE S2AF6 S2 c348597ge\" id=\"t2o_244\" style=\"top: 38686px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.047 </span><span class=\"S3BBF S2AF6 S2 c3486mdxe\" id=\"t2p_244\" style=\"top: 38713px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital </span><span class=\"S3BC0 S2AF6 S2 c3487tkig\" id=\"t2q_244\" style=\"top: 38713px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.873) </span><span class=\"S3BC1 S2AF6 S2 c348823pe\" id=\"t2r_244\" style=\"top: 38713px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(32.175) </span><span class=\"S3BC2 S2AF6 S2 c3489esxi\" id=\"t2s_244\" style=\"top: 38713px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.253 </span><span class=\"S3BC3 S2AF6 S2 c34907yxv\" id=\"t2t_244\" style=\"top: 38713px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC4 S2AF6 S2 c3491m2op\" id=\"t2u_244\" style=\"top: 38713px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(29.922) </span><span class=\"S3BC5 S2AF6 S2 c34924ipl\" id=\"t2v_244\" style=\"top: 38730px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BC6 S2AF6 S2 c34935ac5\" id=\"t2w_244\" style=\"top: 38730px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC7 S2AF6 S2 c34944smq\" id=\"t2x_244\" style=\"top: 38730px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC8 S2AF6 S2 c3495pjx2\" id=\"t2y_244\" style=\"top: 38730px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(126) </span><span class=\"S3BC9 S2AF6 S2 c349609w7\" id=\"t2z_244\" style=\"top: 38730px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCA S2AF6 S2 c3497c1kz\" id=\"t30_244\" style=\"top: 38730px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(126) </span><span class=\"S3BCB S2AF6 S2 c3498h537\" id=\"t31_244\" style=\"top: 38748px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ced\u00eancia de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BCC S2AF6 S2 c3499jdjm\" id=\"t32_244\" style=\"top: 38748px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCD S2AF6 S2 c3500q6zc\" id=\"t33_244\" style=\"top: 38748px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCE S2AF6 S2 c3501qf70\" id=\"t34_244\" style=\"top: 38748px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3BCF S2AF6 S2 c3502215j\" id=\"t35_244\" style=\"top: 38748px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BD0 S2AF6 S2 c35034yk4\" id=\"t36_244\" style=\"top: 38748px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3BD1 S2AF4 S2 c3504ylc7\" id=\"t37_244\" style=\"top: 38766px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3BD2 S2AF6 S2 c35057n1s\" id=\"t38_244\" style=\"top: 38766px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.528 </span><span class=\"S3BD3 S2AF6 S2 c3506wmue\" id=\"t39_244\" style=\"top: 38766px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">796 </span><span class=\"S3BD4 S2AF6 S2 c3507parg\" id=\"t3a_244\" style=\"top: 38766px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3BD5 S2AF6 S2 c3508ucwg\" id=\"t3b_244\" style=\"top: 38766px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BD6 S2AF6 S2 c35098km4\" id=\"t3c_244\" style=\"top: 38766px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.002 </span><span class=\"S3BD7 S2AF6 S2 c3510xtas\" id=\"t3d_244\" style=\"top: 38797px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O ano de 2023 ficou marcado pela realiza\u00e7\u00e3o de uma Oferta P\u00fablica de Aquisi\u00e7\u00e3o (\u201cOPA\u201d) sobre a\u00e7\u00f5es pr\u00f3prias da Novabase. Anunciada </span><span class=\"S3BD8 S2AF6 S2 c3511cjag\" id=\"t3e_244\" style=\"top: 38813px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 16 de fevereiro, esta OPA reca\u00eda sobre um m\u00e1ximo de 6.280.279 a\u00e7\u00f5es, ou seja, 20% do capital, por uma contrapartida de 4,85 Euros </span><span class=\"S3BD9 S2AF6 S2 c35123w4d\" id=\"t3f_244\" style=\"top: 38828px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por a\u00e7\u00e3o. Em resultado da Oferta, a Novabase adquiriu 3.558.550 a\u00e7\u00f5es representativas de 11,33% do seu capital social. </span><span class=\"S3BDA S2AF6 S2 c3515cjam\" id=\"t3_245\" style=\"top: 39118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante este exerc\u00edcio, foram realizadas tr\u00eas redu\u00e7\u00f5es do capital social: </span><span class=\"S3BDB S2AF6 S2 c3516v98l\" id=\"t4_245\" style=\"top: 39134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) a redu\u00e7\u00e3o do valor nominal de 1,05 Euros por a\u00e7\u00e3o para 0,03 Euros por a\u00e7\u00e3o relativamente \u00e0s 31.401.394 a\u00e7\u00f5es representativas da </span><span class=\"S3BDC S2AF6 S2 c3517w8b9\" id=\"t5_245\" style=\"top: 39149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">totalidade do capital social da Novabase (-32.029m\u20ac), em cumprimento da delibera\u00e7\u00e3o da Assembleia Extraordin\u00e1ria de acionistas </span><span class=\"S3BDD S2AF6 S2 c3518t4iu\" id=\"t6_245\" style=\"top: 39164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizada em 13 de mar\u00e7o de 2023, que teve como objetivo libertar reservas para a OPA; </span><span class=\"S3BDE S2AF6 S2 c351923f6\" id=\"t7_245\" style=\"top: 39180px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(b) a redu\u00e7\u00e3o do capital social por amortiza\u00e7\u00e3o das 3.558.550 a\u00e7\u00f5es adquiridas em resultado da referida OPA (-107m\u20ac), conforme </span><span class=\"S3BDF S2AF6 S2 c35203c5g\" id=\"t8_245\" style=\"top: 39195px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">delibera\u00e7\u00e3o da Assembleia Extraordin\u00e1ria de acionistas realizada em 13 de mar\u00e7o de 2023; </span><span class=\"S3BE0 S2AF6 S2 c3521rves\" id=\"t9_245\" style=\"top: 39210px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(c) a redu\u00e7\u00e3o do capital social por extin\u00e7\u00e3o de 1.315.207 a\u00e7\u00f5es pr\u00f3prias (-39m\u20ac), em cumprimento das delibera\u00e7\u00f5es tomadas pela </span><span class=\"S3BE1 S2AF6 S2 c3522h1ci\" id=\"ta_245\" style=\"top: 39226px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assembleia Geral de 24 de maio de 2023, e na sequ\u00eancia da aquisi\u00e7\u00e3o entretanto ocorrida de 212.194 a\u00e7\u00f5es por parte da Novabase </span><span class=\"S3BE2 S2AF6 S2 c3523255e\" id=\"tb_245\" style=\"top: 39241px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.G.P.S. \u00e0 Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BE3 S2AF6 S2 c3524rj13\" id=\"tc_245\" style=\"top: 39268px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da redu\u00e7\u00e3o de capital referida em a), foi atualizado o valor da rubrica 'A\u00e7\u00f5es pr\u00f3prias' no montante de 2.107m\u20ac por </span><span class=\"S3BE4 S2AF6 S2 c3525yh91\" id=\"td_245\" style=\"top: 39284px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrapartida de reservas (ver nota 19), de forma a refletir o n\u00famero de a\u00e7\u00f5es pr\u00f3prias detidas pela Sociedade ao novo valor nominal </span><span class=\"S3BE5 S2AF6 S2 c35266xfs\" id=\"te_245\" style=\"top: 39299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ap\u00f3s essa opera\u00e7\u00e3o. </span><span class=\"S3BE6 S2AF6 S2 c3527xnx4\" id=\"tf_245\" style=\"top: 39326px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em conformidade com a legisla\u00e7\u00e3o em vigor, por delibera\u00e7\u00e3o em Assembleia Geral de 24 de maio de 2023, a aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BE7 S2AF6 S2 c3528f99m\" id=\"tg_245\" style=\"top: 39342px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por parte da Novabase S.G.P.S. \u00e9 permitida at\u00e9 ao limite m\u00e1ximo de 10% do seu capital social. </span><span class=\"S3BE8 S2AF6 S2 c3529ix0v\" id=\"th_245\" style=\"top: 39369px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022, a Novabase detinha em carteira 2.047.413 a\u00e7\u00f5es pr\u00f3prias, representativas de 6,52% do seu capital social. </span><span class=\"S3BE9 S2AF6 S2 c353011ww\" id=\"ti_245\" style=\"top: 39384px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deste total, 962.194 a\u00e7\u00f5es representativas de 3,06% do capital social eram detidas atrav\u00e9s da Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BEA S2AF6 S2 c3531v0cw\" id=\"tj_245\" style=\"top: 39412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023, at\u00e9 ao lan\u00e7amento da OPA, a Novabase adquiriu em bolsa 17.794 a\u00e7\u00f5es pr\u00f3prias a um pre\u00e7o l\u00edquido m\u00e9dio de </span><span class=\"S3BEB S2AF6 S2 c3532o1vi\" id=\"tk_245\" style=\"top: 39427px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,169 Euros, no \u00e2mbito do programa de recompra de a\u00e7\u00f5es pr\u00f3prias da Sociedade (\"Programa de Recompra\"), e adquiriu 3.558.550 a\u00e7\u00f5es </span><span class=\"S3BEC S2AF6 S2 c35338mey\" id=\"tl_245\" style=\"top: 39443px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias ao pre\u00e7o de 4,85 Euros no \u00e2mbito da OPA. Adicionalmente, a Novabase extiguiu 4.873.757 a\u00e7\u00f5es pr\u00f3prias nas opera\u00e7\u00f5es de </span><span class=\"S3BED S2AF6 S2 c3534rbjp\" id=\"tm_245\" style=\"top: 39458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">redu\u00e7\u00e3o do capital social referidas em b) e c). Ainda durante 2023, a Novabase transmitiu a titularidade de 91.539 a\u00e7\u00f5es pr\u00f3prias na </span><span class=\"S3BEE S2AF6 S2 c353578dk\" id=\"tn_245\" style=\"top: 39473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">liquida\u00e7\u00e3o de op\u00e7\u00f5es exercidas no \u00e2mbito do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es em vigor, ap\u00f3s aquisi\u00e7\u00e3o pr\u00e9via dessas a\u00e7\u00f5es por </span><span class=\"S3BEF S2AF6 S2 c3536hgpg\" id=\"to_245\" style=\"top: 39489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parte da Novabase S.G.P.S. \u00e0 Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BF0 S2AF6 S2 c3537j3yg\" id=\"tp_245\" style=\"top: 39516px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, a Novabase detinha em carteira 658.461 a\u00e7\u00f5es pr\u00f3prias, representativas de 2,48% do seu capital social, </span><span class=\"S3BF1 S2AF6 S2 c3538c0sw\" id=\"tq_245\" style=\"top: 39531px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todas elas detidas atrav\u00e9s da Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BF2 S2AF6 S2 c35391t02\" id=\"tr_245\" style=\"top: 39559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Das referidas 658.461 a\u00e7\u00f5es pr\u00f3prias, encontram-se retidas pela Novabase 421.863 a\u00e7\u00f5es (2022: 139.483 a\u00e7\u00f5es), na sequ\u00eancia do exerc\u00edcio </span><span class=\"S3BF3 S2AF6 S2 c3540otqo\" id=\"ts_245\" style=\"top: 39574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de op\u00e7\u00f5es sobre a\u00e7\u00f5es da Novabase (ver sec\u00e7\u00e3o seguinte). </span><span class=\"S3BF4 S2AF6 S2 c35412nsi\" id=\"tt_245\" style=\"top: 39602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Programa de Recompra, iniciado em 29 de setembro de 2021 e entretanto suspenso em 16 de fevereiro de 2023 na sequ\u00eancia do </span><span class=\"S3BF5 S2AF6 S2 c35428r58\" id=\"tu_245\" style=\"top: 39617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00fancio preliminar de oferta p\u00fablica de aquisi\u00e7\u00e3o sobre a\u00e7\u00f5es pr\u00f3prias, foi conclu\u00eddo em 27 de abril por ter sido atingido o n\u00famero </span><span class=\"S3BF6 S2AF6 S2 c3543oay5\" id=\"tv_245\" style=\"top: 39632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimado de a\u00e7\u00f5es necess\u00e1rias para fazer face \u00e0 liquida\u00e7\u00e3o das op\u00e7\u00f5es atribu\u00eddas ao abrigo do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es </span><span class=\"S3BF7 S2AF6 S2 c3544vyxc\" id=\"tw_245\" style=\"top: 39648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Sociedade, que constitu\u00eda o objetivo deste Programa. </span><span class=\"S3BF8 S2AF6 S2 c35459ixv\" id=\"tx_245\" style=\"top: 39675px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pr\u00e9mios de emiss\u00e3o de a\u00e7\u00f5es resultaram de \u00e1gios obtidos com aumentos de capital. Conforme disp\u00f5e a legisla\u00e7\u00e3o em vigor, os valores </span><span class=\"S3BF9 S2AF6 S2 c3546yvfa\" id=\"ty_245\" style=\"top: 39690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">englobados nesta rubrica s\u00f3 podem ser utilizados para aumentar o capital ou absorver resultados transitados negativos (sem necessidade </span><span class=\"S3BFA S2AF6 S2 c3547hoi7\" id=\"tz_245\" style=\"top: 39706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de pr\u00e9via utiliza\u00e7\u00e3o de outras reservas), n\u00e3o podendo ser utilizados para atribui\u00e7\u00e3o de dividendos ou para a aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias. </span><span class=\"S3C57 S2AF4 S2 c3643vu7v\" id=\"t1c_246\" style=\"top: 40954px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19. </span><span class=\"S3C58 S2AF4 S2 c3644zpv9\" id=\"t1d_246\" style=\"top: 40954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reservas e resultados acumulados </span><span class=\"S3C59 S2AF6 S2 c3645ht59\" id=\"t1e_246\" style=\"top: 40981px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica 'Reservas e resultados acumulados' s\u00e3o analisados como segue: </span><span class=\"S3C5A S2AF4 S2 c3646t2pn\" id=\"t1f_246\" style=\"top: 41010px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3C5B S2AF4 S2 c3647thtu\" id=\"t1g_246\" style=\"top: 41010px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3C5C S2AF4 S2 c3648eosa\" id=\"t1h_246\" style=\"top: 41041px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3C5D S2AF6 S2 c3649z3ts\" id=\"t1i_246\" style=\"top: 41041px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.436 </span><span class=\"S3C5E S2AF6 S2 c3650dugg\" id=\"t1j_246\" style=\"top: 41041px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.235 </span><span class=\"S3C5F S2AF6 S2 c3651giis\" id=\"t1k_246\" style=\"top: 41055px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados do ano anterior </span><span class=\"S3C60 S2AF6 S2 c36528tue\" id=\"t1l_246\" style=\"top: 41055px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.917 </span><span class=\"S3C61 S2AF6 S2 c3653pt72\" id=\"t1m_246\" style=\"top: 41055px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.706 </span><span class=\"S3C62 S2AF6 S2 c3654uf1e\" id=\"t1n_246\" style=\"top: 41069px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3C63 S2AF6 S2 c3655lj5x\" id=\"t1o_246\" style=\"top: 41069px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital (nota 18) </span><span class=\"S3C64 S2AF6 S2 c3656wrq5\" id=\"t1p_246\" style=\"top: 41069px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29.922 </span><span class=\"S3C65 S2AF6 S2 c3657p5oe\" id=\"t1q_246\" style=\"top: 41069px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.026 </span><span class=\"S3C66 S2AF6 S2 c3658ov4w\" id=\"t1r_246\" style=\"top: 41084px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamento de dividendos / remunera\u00e7\u00e3o acionista </span><span class=\"S3C67 S2AF6 S2 c3659doc4\" id=\"t1s_246\" style=\"top: 41084px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(10.827) </span><span class=\"S3C68 S2AF6 S2 c3660aeyi\" id=\"t1t_246\" style=\"top: 41084px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C69 S2AF6 S2 c366129c1\" id=\"t1u_246\" style=\"top: 41098px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras </span><span class=\"S3C6A S2AF6 S2 c3662anxr\" id=\"t1v_246\" style=\"top: 41098px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(465) </span><span class=\"S3C6B S2AF6 S2 c3663mh73\" id=\"t1w_246\" style=\"top: 41098px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53 </span><span class=\"S3C6C S2AF6 S2 c3664mbz9\" id=\"t1x_246\" style=\"top: 41112px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3C6D S2AF6 S2 c3665nick\" id=\"t1y_246\" style=\"top: 41112px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o e venda de a\u00e7\u00f5es pr\u00f3prias (nota 18) </span><span class=\"S3C6E S2AF6 S2 c36660bd1\" id=\"t1z_246\" style=\"top: 41112px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.207) </span><span class=\"S3C6F S2AF6 S2 c36673prr\" id=\"t20_246\" style=\"top: 41112px; left: 709px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.152) </span><span class=\"S3C70 S2AF6 S2 c3668upyi\" id=\"t21_246\" style=\"top: 41126px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos baseados em a\u00e7\u00f5es (nota 18) </span><span class=\"S3C71 S2AF6 S2 c3669w72y\" id=\"t22_246\" style=\"top: 41126px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.306 </span><span class=\"S3C72 S2AF6 S2 c3670558k\" id=\"t23_246\" style=\"top: 41126px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">568 </span><span class=\"S3C73 S2AF6 S2 c3671jw4v\" id=\"t24_246\" style=\"top: 41140px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos baseados em a\u00e7\u00f5es \u2013 exerc\u00edcio das op\u00e7\u00f5es (nota 18) </span><span class=\"S3C74 S2AF6 S2 c3672clai\" id=\"t25_246\" style=\"top: 41140px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3C75 S2AF6 S2 c3673mlq5\" id=\"t26_246\" style=\"top: 41140px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C76 S2AF6 S2 c3674c5iq\" id=\"t27_246\" style=\"top: 41154px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S3C77 S2AF6 S2 c3675qe9h\" id=\"t28_246\" style=\"top: 41154px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C78 S2AF6 S2 c3676mvbp\" id=\"t29_246\" style=\"top: 41154px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C79 S2AF4 S2 c36775c5t\" id=\"t2a_246\" style=\"top: 41173px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3C7A S2AF6 S2 c36789f34\" id=\"t2b_246\" style=\"top: 41173px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.449 </span><span class=\"S3C7B S2AF6 S2 c3679menk\" id=\"t2c_246\" style=\"top: 41173px; left: 711px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.436 </span><span class=\"S3C7C S2AF6 S2 c3680wqwm\" id=\"t2d_246\" style=\"top: 41204px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Corresponde ao montante da redu\u00e7\u00e3o de capital por redu\u00e7\u00e3o do valor nominal das a\u00e7\u00f5es representativas da totalidade do capital </span><span class=\"S3C7D S2AF6 S2 c36817ou3\" id=\"t2e_246\" style=\"top: 41220px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">destinado a libertar reservas para a Oferta P\u00fablica de Aquisi\u00e7\u00e3o (32.029m\u20ac), adicionado do acerto correspondente da rubrica \u2018A\u00e7\u00f5es </span><span class=\"S3C7E S2AF6 S2 c368204t3\" id=\"t2f_246\" style=\"top: 41235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias\u2019 para o novo valor nominal (-2.107m\u20ac). </span><span class=\"S3C7F S2AF6 S2 c3683noz5\" id=\"t2g_246\" style=\"top: 41250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) Corresponde ao pr\u00e9mio para o custo de aquisi\u00e7\u00e3o relativamente \u00e0s a\u00e7\u00f5es pr\u00f3prias adquiridas em bolsa at\u00e9 \u00e0 suspens\u00e3o do programa </span><span class=\"S3C80 S2AF6 S2 c3684ekuj\" id=\"t2h_246\" style=\"top: 41266px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de recompra de a\u00e7\u00f5es pr\u00f3prias da Novabase (55m\u20ac) e no \u00e2mbito da OPA (17.152m\u20ac). </span><span class=\"S3C81 S2AF6 S2 c3685de1s\" id=\"t2i_246\" style=\"top: 41299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em Assembleia Geral de Acionistas de 24 de maio de 2023 foi aprovado o pagamento de um dividendo por a\u00e7\u00e3o de 0,10 Euros </span><span class=\"S3C82 S2AF6 S2 c3686p3nf\" id=\"t2j_246\" style=\"top: 41314px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relativamente ao n\u00famero total de a\u00e7\u00f5es emitidas (ver nota 35). Foi ainda aprovado o pagamento aos acionistas do montante de 8.910m\u20ac, </span><span class=\"S3C83 S2AF6 S2 c3687enup\" id=\"t2k_246\" style=\"top: 41330px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a t\u00edtulo de distribui\u00e7\u00e3o de reservas livres, correspondente a 0,32 Euros por a\u00e7\u00e3o. O montante global da distribui\u00e7\u00e3o aos acionistas </span><span class=\"S3C84 S2AF6 S2 c3688ixg8\" id=\"t2l_246\" style=\"top: 41345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ascendeu, assim, a 11.694m\u20ac, correspondente a 0,42 Euros por a\u00e7\u00e3o. O pagamento, ocorrido em junho de 2023, ascendeu a 10.827m\u20ac, </span><span class=\"S3C85 S2AF6 S2 c3689yp2u\" id=\"t2m_246\" style=\"top: 41360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sendo que a diferen\u00e7a corresponde \u00e0 remunera\u00e7\u00e3o das a\u00e7\u00f5es pr\u00f3prias em carteira, que ficou na Novabase. </span><span class=\"S3C86 S2AF6 S2 c3690zg67\" id=\"t2n_246\" style=\"top: 41388px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com o pagamento dos referidos montantes, deu-se por cumprida a inten\u00e7\u00e3o manifestada pelo Conselho de Administra\u00e7\u00e3o da Novabase </span><span class=\"S3C87 S2AF6 S2 c369134rq\" id=\"t2o_246\" style=\"top: 41403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos termos do </span><span class=\"S3C88 S2EAB S2 c3692p748\" id=\"t2p_246\" style=\"top: 41403px; left: 171px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Strategy Update </span><span class=\"S3C89 S2AF6 S2 c3693e4ba\" id=\"t2q_246\" style=\"top: 41403px; left: 264px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2019+, de pagar aos acionistas um total por a\u00e7\u00e3o de 1,50 Euros no per\u00edodo entre 2019 e 2023. </span><span class=\"S3C8A S2AF6 S2 c3694tmw9\" id=\"t2r_246\" style=\"top: 41431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o vigente, as empresas sediadas em Portugal que integram o Grupo Novabase s\u00e3o obrigadas a transferir para a </span><span class=\"S3C8B S2AF6 S2 c3695l337\" id=\"t2s_246\" style=\"top: 41446px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rubrica de reservas legais, no m\u00ednimo, 5% do resultado l\u00edquido anual, at\u00e9 que a mesma atinja pelo menos 20% do capital social. Esta </span><span class=\"S3C8C S2AF6 S2 c3696ru3u\" id=\"t2t_246\" style=\"top: 41461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reserva n\u00e3o poder\u00e1 ser distribu\u00edda aos acionistas, podendo, contudo, ser utilizada para absorver preju\u00edzos e para incorpora\u00e7\u00e3o no capital </span><span class=\"S3C8D S2AF6 S2 c3697dp6g\" id=\"t2u_246\" style=\"top: 41477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">social. Para al\u00e9m disso, e nos termos do n.\u00ba 1 b) do artigo 324.\u00ba do C\u00f3digo das Sociedades Comerciais, a Novabase constitui uma reserva </span><span class=\"S3C8E S2AF6 S2 c3698q7kx\" id=\"t2v_246\" style=\"top: 41492px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">indispon\u00edvel de montante igual ao valor contabilizado em a\u00e7\u00f5es pr\u00f3prias (31.12.23: 0m\u20ac e 31.12.22: 3.900m\u20ac). </span><span class=\"S3A5E S2AF6 S2 c3701dlur\" id=\"t3_247\" style=\"top: 41718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o Grupo realizou uma opera\u00e7\u00e3o com interesses que n\u00e3o controlam (INC) com o seguinte impacto: </span><span class=\"S3C8F S2AF4 S2 c3702fu0h\" id=\"t4_247\" style=\"top: 41774px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3C90 S2AF4 S2 c37039j2h\" id=\"t5_247\" style=\"top: 41746px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Diminui\u00e7\u00e3o) / </span><span class=\"S3C91 S2AF4 S2 c3704wiie\" id=\"t6_247\" style=\"top: 41760px; left: 575px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aumento dos </span><span class=\"S3C92 S2AF4 S2 c3705o7si\" id=\"t7_247\" style=\"top: 41774px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">INC (nota 20) </span><span class=\"S3C93 S2AF4 S2 c37065hh7\" id=\"t8_247\" style=\"top: 41746px; left: 670px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito nos Cap. </span><span class=\"S3C94 S2AF4 S2 c3707iw5z\" id=\"t9_247\" style=\"top: 41760px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00f3prios atrib. </span><span class=\"S3C95 S2AF4 S2 c37085eps\" id=\"ta_247\" style=\"top: 41774px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aos acionistas </span><span class=\"S3C96 S2AF6 S2 c3709uyqi\" id=\"tb_247\" style=\"top: 41798px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dilui\u00e7\u00e3o da participa\u00e7\u00e3o no capital social da Celfocus, S.A. em 9,939% </span><span class=\"S3C97 S2AF6 S2 c3710t8u4\" id=\"tc_247\" style=\"top: 41798px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3C98 S2AF6 S2 c3711hzct\" id=\"td_247\" style=\"top: 41798px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C99 S2AF6 S2 c3712fsg2\" id=\"te_247\" style=\"top: 41816px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3C9A S2AF6 S2 c37133hq8\" id=\"tf_247\" style=\"top: 41816px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C9B S2AF6 S2 c3714egxn\" id=\"tg_247\" style=\"top: 41848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do plano de desenvolvimento do neg\u00f3cio da Celfocus, S.A., e com o objetivo de promover o m\u00fatuo interesse duradouro do </span><span class=\"S3C9C S2AF6 S2 c3715hau3\" id=\"th_247\" style=\"top: 41863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo Novabase e de um conjunto de colaboradores com responsabilidades de lideran\u00e7a operacional do Grupo no desenvolvimento e </span><span class=\"S3C9D S2AF6 S2 c3716tf9m\" id=\"ti_247\" style=\"top: 41878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valoriza\u00e7\u00e3o desta empresa, foi executada uma opera\u00e7\u00e3o de parceria de capital durante o exerc\u00edcio de 2023, que culminou na aquisi\u00e7\u00e3o </span><span class=\"S3C9E S2AF6 S2 c3717mhcv\" id=\"tj_247\" style=\"top: 41894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por estes de uma participa\u00e7\u00e3o minorit\u00e1ria indireta na Celfocus. </span><span class=\"S3C9F S2AF6 S2 c37185l52\" id=\"tk_247\" style=\"top: 41921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A concretiza\u00e7\u00e3o desta opera\u00e7\u00e3o, cujas linhas gerais foram anunciadas ao mercado em comunicado de 27 de abril de 2023, envolveu numa </span><span class=\"S3CA0 S2AF6 S2 c3719m19n\" id=\"tl_247\" style=\"top: 41936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeira fase a constitui\u00e7\u00e3o, entre os referidos colaboradores, de duas novas sociedades \u2013 Equipa Frutuosa, S.A.. e Rota Virtuosa, S.A., </span><span class=\"S3CA1 S2AF6 S2 c37207f56\" id=\"tm_247\" style=\"top: 41952px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas quais o Grupo Novabase adquiriu 76% do capital social (ver nota 6), </span><span class=\"S3CA2 S2AF6 S2 c3721eyjc\" id=\"tn_247\" style=\"top: 41952px; left: 488px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e numa segunda fase, a aquisi\u00e7\u00e3o pelas referidas sociedades de </span><span class=\"S3CA3 S2AF6 S2 c3722ob79\" id=\"to_247\" style=\"top: 41967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma participa\u00e7\u00e3o agregada de 41,414% do capital da Celfocus S.A.. </span><span class=\"S3CA4 S2AF6 S2 c3723cfeg\" id=\"tp_247\" style=\"top: 41995px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Como resultado da opera\u00e7\u00e3o descrita, o Grupo diluiu a sua participa\u00e7\u00e3o no capital social da Celfocus S.A. para 90,061%, e </span><span class=\"S3CA5 S2AF6 S2 c3724v40q\" id=\"tq_247\" style=\"top: 42010px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consequentemente nas subsidi\u00e1rias integralmente detidas por esta, a saber, Bin\u00f3mio, Lda., Celfocus LTD, Celfocus B.V. e Celfocus GmbH. </span><span class=\"S3CA6 S2AF6 S2 c3725s3ih\" id=\"tr_247\" style=\"top: 42037px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Por se tratar de uma transa\u00e7\u00e3o com interesses que n\u00e3o controlam que n\u00e3o afeta o exerc\u00edcio do controlo, foi contabilizada como uma </span><span class=\"S3CA7 S2AF6 S2 c3726257l\" id=\"ts_247\" style=\"top: 42053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o de capital pr\u00f3prio (i. e., transa\u00e7\u00e3o com detentores de capital pr\u00f3prio na sua qualidade de detentores). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14694": {
   "value": "<span class=\"S3053 S2EAB S2 c5061srj\" id=\"te_222\" style=\"top: 9429px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.12. </span><span class=\"S3054 S2EAB S2 c507tpq0\" id=\"tf_222\" style=\"top: 9429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3055 S2AF6 S2 c5083yql\" id=\"tg_222\" style=\"top: 9457px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As a\u00e7\u00f5es ordin\u00e1rias s\u00e3o classificadas em capital pr\u00f3prio. </span><span class=\"S3056 S2AF6 S2 c509alaj\" id=\"th_222\" style=\"top: 9484px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos diretamente atribu\u00edveis \u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es da sociedade ou de empresas inclu\u00eddas na consolida\u00e7\u00e3o </span><span class=\"S3057 S2AF6 S2 c5103xda\" id=\"ti_222\" style=\"top: 9500px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o apresentados como uma dedu\u00e7\u00e3o, l\u00edquida de impostos, ao valor recebido resultante desta emiss\u00e3o. Os custos diretamente imput\u00e1veis </span><span class=\"S3058 S2AF6 S2 c5119knt\" id=\"tj_222\" style=\"top: 9515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es, ou para a aquisi\u00e7\u00e3o de um neg\u00f3cio, s\u00e3o inclu\u00eddos no custo de aquisi\u00e7\u00e3o como parte do </span><span class=\"S3059 S2AF6 S2 c512acyx\" id=\"tk_222\" style=\"top: 9530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor da compra. </span><span class=\"S305A S2AF6 S2 c513f2ty\" id=\"tl_222\" style=\"top: 9558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a Empresa ou as suas subsidi\u00e1rias adquirem a\u00e7\u00f5es pr\u00f3prias da Empresa-M\u00e3e, estas s\u00e3o registadas ao custo de aquisi\u00e7\u00e3o e o </span><span class=\"S305B S2AF6 S2 c514z5sc\" id=\"tm_222\" style=\"top: 9573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante pago \u00e9 deduzido ao total dos capitais pr\u00f3prios atribu\u00edveis aos acionistas, e apresentadas de acordo com par\u00e1grafo seguinte, </span><span class=\"S305C S2AF6 S2 c515vlqb\" id=\"tn_222\" style=\"top: 9588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">at\u00e9 \u00e0 data em que estas s\u00e3o canceladas, reemitidas ou vendidas. Quando tais a\u00e7\u00f5es s\u00e3o subsequentemente vendidas ou reemitidas, o </span><span class=\"S305D S2AF6 S2 c5167ln1\" id=\"to_222\" style=\"top: 9604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante recebido \u00e9 novamente inclu\u00eddo nos capitais pr\u00f3prios atribu\u00edveis aos acionistas. </span><span class=\"S305E S2AF6 S2 c517w2oa\" id=\"tp_222\" style=\"top: 9631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica 'A\u00e7\u00f5es pr\u00f3prias' apresenta as a\u00e7\u00f5es pr\u00f3prias pelo seu valor nominal e o pr\u00e9mio/desconto para o custo de aquisi\u00e7\u00e3o \u00e9 apresentado </span><span class=\"S305F S2AF6 S2 c518vrfx\" id=\"tq_222\" style=\"top: 9647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como um ajustamento em outras reservas ou resultados transitados. </span><span class=\"S3B98 S2AF4 S2 c3447nejb\" id=\"t1m_244\" style=\"top: 38456px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18. </span><span class=\"S3B99 S2AF4 S2 c3448u4bd\" id=\"t1n_244\" style=\"top: 38456px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital Social, pr\u00e9mios de emiss\u00e3o e a\u00e7\u00f5es pr\u00f3prias e op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3B9A S2AF6 S2 c3449cogp\" id=\"t1o_244\" style=\"top: 38483px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O capital social em 31 de dezembro de 2023 \u00e9 de 795.829,11 Euros (31.12.22: 32.971.463,70 Euros), representado por 26.527.637 a\u00e7\u00f5es </span><span class=\"S3B9B S2AF6 S2 c34505gz3\" id=\"t1p_244\" style=\"top: 38498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de valor nominal de 0,03 Euros cada uma (31.12.22: 31.401.394 a\u00e7\u00f5es de 1,05 Euros), e encontra-se integralmente realizado. </span><span class=\"S3B9C S2AF6 S2 c3451tz73\" id=\"t1q_244\" style=\"top: 38526px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia a 31 de dezembro de 2023, 74,62% do capital social da Novabase (19.793.894 a\u00e7\u00f5es) \u00e9 detido por titulares de participa\u00e7\u00f5es </span><span class=\"S3B9D S2AF6 S2 c3452vpcl\" id=\"t1r_244\" style=\"top: 38541px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificadas. A lista dos titulares de participa\u00e7\u00f5es qualificadas pode ser consultada nos anexos ao relat\u00f3rio de gest\u00e3o, inclu\u00eddo no </span><span class=\"S3B9E S2AF6 S2 c3453sp5d\" id=\"t1s_244\" style=\"top: 38556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relat\u00f3rio de Gest\u00e3o, que \u00e9 parte integrante do Relat\u00f3rio Financeiro Anual. </span><span class=\"S3B9F S2AF4 S2 c3454suom\" id=\"t1t_244\" style=\"top: 38584px; left: 376px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba A\u00e7\u00f5es </span><span class=\"S3BA0 S2AF4 S2 c3455lvm8\" id=\"t1u_244\" style=\"top: 38598px; left: 374px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(milhares) </span><span class=\"S3BA1 S2AF4 S2 c3456rijc\" id=\"t1v_244\" style=\"top: 38598px; left: 461px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3BA2 S2AF4 S2 c34572llu\" id=\"t1w_244\" style=\"top: 38584px; left: 578px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A\u00e7\u00f5es </span><span class=\"S3BA3 S2AF4 S2 c3458wiai\" id=\"t1x_244\" style=\"top: 38598px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias </span><span class=\"S3BA4 S2AF4 S2 c34594qte\" id=\"t1y_244\" style=\"top: 38584px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00e9mios de </span><span class=\"S3BA5 S2AF4 S2 c3460itef\" id=\"t1z_244\" style=\"top: 38598px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">emiss\u00e3o </span><span class=\"S3BA6 S2AF4 S2 c3461pfsl\" id=\"t20_244\" style=\"top: 38598px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3BA7 S2AF4 S2 c3462l0be\" id=\"t21_244\" style=\"top: 38633px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3BA8 S2AF6 S2 c3463iye7\" id=\"t22_244\" style=\"top: 38633px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.401 </span><span class=\"S3BA9 S2AF6 S2 c34649jlt\" id=\"t23_244\" style=\"top: 38633px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">54.638 </span><span class=\"S3BAA S2AF6 S2 c34655u18\" id=\"t24_244\" style=\"top: 38633px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.217) </span><span class=\"S3BAB S2AF6 S2 c3466tel0\" id=\"t25_244\" style=\"top: 38633px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BAC S2AF6 S2 c3467wvex\" id=\"t26_244\" style=\"top: 38633px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.647 </span><span class=\"S3BAD S2AF6 S2 c3468yj68\" id=\"t27_244\" style=\"top: 38651px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital </span><span class=\"S3BAE S2AF6 S2 c34691lmy\" id=\"t28_244\" style=\"top: 38651px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BAF S2AF6 S2 c34707rtd\" id=\"t29_244\" style=\"top: 38651px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.667) </span><span class=\"S3BB0 S2AF6 S2 c3471y9e6\" id=\"t2a_244\" style=\"top: 38651px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">578 </span><span class=\"S3BB1 S2AF6 S2 c34720ajt\" id=\"t2b_244\" style=\"top: 38651px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB2 S2AF6 S2 c34739ktg\" id=\"t2c_244\" style=\"top: 38651px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.089) </span><span class=\"S3BB3 S2AF6 S2 c3474gw3t\" id=\"t2d_244\" style=\"top: 38668px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BB4 S2AF6 S2 c3475ix6s\" id=\"t2e_244\" style=\"top: 38668px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB5 S2AF6 S2 c3476qckc\" id=\"t2f_244\" style=\"top: 38668px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB6 S2AF6 S2 c3477vuf6\" id=\"t2g_244\" style=\"top: 38668px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.511) </span><span class=\"S3BB7 S2AF6 S2 c3478hmqn\" id=\"t2h_244\" style=\"top: 38668px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB8 S2AF6 S2 c3479vzsm\" id=\"t2i_244\" style=\"top: 38668px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.511) </span><span class=\"S3BB9 S2AF4 S2 c34801yo4\" id=\"t2j_244\" style=\"top: 38686px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3BBA S2AF6 S2 c3481duk1\" id=\"t2k_244\" style=\"top: 38686px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.401 </span><span class=\"S3BBB S2AF6 S2 c3482qp2s\" id=\"t2l_244\" style=\"top: 38686px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.971 </span><span class=\"S3BBC S2AF6 S2 c34832spw\" id=\"t2m_244\" style=\"top: 38686px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.150) </span><span class=\"S3BBD S2AF6 S2 c3484m2kn\" id=\"t2n_244\" style=\"top: 38686px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BBE S2AF6 S2 c348597ge\" id=\"t2o_244\" style=\"top: 38686px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.047 </span><span class=\"S3BBF S2AF6 S2 c3486mdxe\" id=\"t2p_244\" style=\"top: 38713px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital </span><span class=\"S3BC0 S2AF6 S2 c3487tkig\" id=\"t2q_244\" style=\"top: 38713px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.873) </span><span class=\"S3BC1 S2AF6 S2 c348823pe\" id=\"t2r_244\" style=\"top: 38713px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(32.175) </span><span class=\"S3BC2 S2AF6 S2 c3489esxi\" id=\"t2s_244\" style=\"top: 38713px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.253 </span><span class=\"S3BC3 S2AF6 S2 c34907yxv\" id=\"t2t_244\" style=\"top: 38713px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC4 S2AF6 S2 c3491m2op\" id=\"t2u_244\" style=\"top: 38713px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(29.922) </span><span class=\"S3BC5 S2AF6 S2 c34924ipl\" id=\"t2v_244\" style=\"top: 38730px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BC6 S2AF6 S2 c34935ac5\" id=\"t2w_244\" style=\"top: 38730px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC7 S2AF6 S2 c34944smq\" id=\"t2x_244\" style=\"top: 38730px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC8 S2AF6 S2 c3495pjx2\" id=\"t2y_244\" style=\"top: 38730px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(126) </span><span class=\"S3BC9 S2AF6 S2 c349609w7\" id=\"t2z_244\" style=\"top: 38730px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCA S2AF6 S2 c3497c1kz\" id=\"t30_244\" style=\"top: 38730px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(126) </span><span class=\"S3BCB S2AF6 S2 c3498h537\" id=\"t31_244\" style=\"top: 38748px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ced\u00eancia de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BCC S2AF6 S2 c3499jdjm\" id=\"t32_244\" style=\"top: 38748px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCD S2AF6 S2 c3500q6zc\" id=\"t33_244\" style=\"top: 38748px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCE S2AF6 S2 c3501qf70\" id=\"t34_244\" style=\"top: 38748px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3BCF S2AF6 S2 c3502215j\" id=\"t35_244\" style=\"top: 38748px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BD0 S2AF6 S2 c35034yk4\" id=\"t36_244\" style=\"top: 38748px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3BD1 S2AF4 S2 c3504ylc7\" id=\"t37_244\" style=\"top: 38766px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3BD2 S2AF6 S2 c35057n1s\" id=\"t38_244\" style=\"top: 38766px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.528 </span><span class=\"S3BD3 S2AF6 S2 c3506wmue\" id=\"t39_244\" style=\"top: 38766px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">796 </span><span class=\"S3BD4 S2AF6 S2 c3507parg\" id=\"t3a_244\" style=\"top: 38766px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3BD5 S2AF6 S2 c3508ucwg\" id=\"t3b_244\" style=\"top: 38766px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BD6 S2AF6 S2 c35098km4\" id=\"t3c_244\" style=\"top: 38766px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.002 </span><span class=\"S3BD7 S2AF6 S2 c3510xtas\" id=\"t3d_244\" style=\"top: 38797px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O ano de 2023 ficou marcado pela realiza\u00e7\u00e3o de uma Oferta P\u00fablica de Aquisi\u00e7\u00e3o (\u201cOPA\u201d) sobre a\u00e7\u00f5es pr\u00f3prias da Novabase. Anunciada </span><span class=\"S3BD8 S2AF6 S2 c3511cjag\" id=\"t3e_244\" style=\"top: 38813px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 16 de fevereiro, esta OPA reca\u00eda sobre um m\u00e1ximo de 6.280.279 a\u00e7\u00f5es, ou seja, 20% do capital, por uma contrapartida de 4,85 Euros </span><span class=\"S3BD9 S2AF6 S2 c35123w4d\" id=\"t3f_244\" style=\"top: 38828px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por a\u00e7\u00e3o. Em resultado da Oferta, a Novabase adquiriu 3.558.550 a\u00e7\u00f5es representativas de 11,33% do seu capital social. </span><span class=\"S3BDA S2AF6 S2 c3515cjam\" id=\"t3_245\" style=\"top: 39118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante este exerc\u00edcio, foram realizadas tr\u00eas redu\u00e7\u00f5es do capital social: </span><span class=\"S3BDB S2AF6 S2 c3516v98l\" id=\"t4_245\" style=\"top: 39134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) a redu\u00e7\u00e3o do valor nominal de 1,05 Euros por a\u00e7\u00e3o para 0,03 Euros por a\u00e7\u00e3o relativamente \u00e0s 31.401.394 a\u00e7\u00f5es representativas da </span><span class=\"S3BDC S2AF6 S2 c3517w8b9\" id=\"t5_245\" style=\"top: 39149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">totalidade do capital social da Novabase (-32.029m\u20ac), em cumprimento da delibera\u00e7\u00e3o da Assembleia Extraordin\u00e1ria de acionistas </span><span class=\"S3BDD S2AF6 S2 c3518t4iu\" id=\"t6_245\" style=\"top: 39164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizada em 13 de mar\u00e7o de 2023, que teve como objetivo libertar reservas para a OPA; </span><span class=\"S3BDE S2AF6 S2 c351923f6\" id=\"t7_245\" style=\"top: 39180px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(b) a redu\u00e7\u00e3o do capital social por amortiza\u00e7\u00e3o das 3.558.550 a\u00e7\u00f5es adquiridas em resultado da referida OPA (-107m\u20ac), conforme </span><span class=\"S3BDF S2AF6 S2 c35203c5g\" id=\"t8_245\" style=\"top: 39195px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">delibera\u00e7\u00e3o da Assembleia Extraordin\u00e1ria de acionistas realizada em 13 de mar\u00e7o de 2023; </span><span class=\"S3BE0 S2AF6 S2 c3521rves\" id=\"t9_245\" style=\"top: 39210px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(c) a redu\u00e7\u00e3o do capital social por extin\u00e7\u00e3o de 1.315.207 a\u00e7\u00f5es pr\u00f3prias (-39m\u20ac), em cumprimento das delibera\u00e7\u00f5es tomadas pela </span><span class=\"S3BE1 S2AF6 S2 c3522h1ci\" id=\"ta_245\" style=\"top: 39226px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assembleia Geral de 24 de maio de 2023, e na sequ\u00eancia da aquisi\u00e7\u00e3o entretanto ocorrida de 212.194 a\u00e7\u00f5es por parte da Novabase </span><span class=\"S3BE2 S2AF6 S2 c3523255e\" id=\"tb_245\" style=\"top: 39241px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.G.P.S. \u00e0 Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BE3 S2AF6 S2 c3524rj13\" id=\"tc_245\" style=\"top: 39268px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da redu\u00e7\u00e3o de capital referida em a), foi atualizado o valor da rubrica 'A\u00e7\u00f5es pr\u00f3prias' no montante de 2.107m\u20ac por </span><span class=\"S3BE4 S2AF6 S2 c3525yh91\" id=\"td_245\" style=\"top: 39284px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrapartida de reservas (ver nota 19), de forma a refletir o n\u00famero de a\u00e7\u00f5es pr\u00f3prias detidas pela Sociedade ao novo valor nominal </span><span class=\"S3BE5 S2AF6 S2 c35266xfs\" id=\"te_245\" style=\"top: 39299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ap\u00f3s essa opera\u00e7\u00e3o. </span><span class=\"S3BE6 S2AF6 S2 c3527xnx4\" id=\"tf_245\" style=\"top: 39326px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em conformidade com a legisla\u00e7\u00e3o em vigor, por delibera\u00e7\u00e3o em Assembleia Geral de 24 de maio de 2023, a aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BE7 S2AF6 S2 c3528f99m\" id=\"tg_245\" style=\"top: 39342px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por parte da Novabase S.G.P.S. \u00e9 permitida at\u00e9 ao limite m\u00e1ximo de 10% do seu capital social. </span><span class=\"S3BE8 S2AF6 S2 c3529ix0v\" id=\"th_245\" style=\"top: 39369px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022, a Novabase detinha em carteira 2.047.413 a\u00e7\u00f5es pr\u00f3prias, representativas de 6,52% do seu capital social. </span><span class=\"S3BE9 S2AF6 S2 c353011ww\" id=\"ti_245\" style=\"top: 39384px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deste total, 962.194 a\u00e7\u00f5es representativas de 3,06% do capital social eram detidas atrav\u00e9s da Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BEA S2AF6 S2 c3531v0cw\" id=\"tj_245\" style=\"top: 39412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023, at\u00e9 ao lan\u00e7amento da OPA, a Novabase adquiriu em bolsa 17.794 a\u00e7\u00f5es pr\u00f3prias a um pre\u00e7o l\u00edquido m\u00e9dio de </span><span class=\"S3BEB S2AF6 S2 c3532o1vi\" id=\"tk_245\" style=\"top: 39427px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,169 Euros, no \u00e2mbito do programa de recompra de a\u00e7\u00f5es pr\u00f3prias da Sociedade (\"Programa de Recompra\"), e adquiriu 3.558.550 a\u00e7\u00f5es </span><span class=\"S3BEC S2AF6 S2 c35338mey\" id=\"tl_245\" style=\"top: 39443px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias ao pre\u00e7o de 4,85 Euros no \u00e2mbito da OPA. Adicionalmente, a Novabase extiguiu 4.873.757 a\u00e7\u00f5es pr\u00f3prias nas opera\u00e7\u00f5es de </span><span class=\"S3BED S2AF6 S2 c3534rbjp\" id=\"tm_245\" style=\"top: 39458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">redu\u00e7\u00e3o do capital social referidas em b) e c). Ainda durante 2023, a Novabase transmitiu a titularidade de 91.539 a\u00e7\u00f5es pr\u00f3prias na </span><span class=\"S3BEE S2AF6 S2 c353578dk\" id=\"tn_245\" style=\"top: 39473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">liquida\u00e7\u00e3o de op\u00e7\u00f5es exercidas no \u00e2mbito do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es em vigor, ap\u00f3s aquisi\u00e7\u00e3o pr\u00e9via dessas a\u00e7\u00f5es por </span><span class=\"S3BEF S2AF6 S2 c3536hgpg\" id=\"to_245\" style=\"top: 39489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parte da Novabase S.G.P.S. \u00e0 Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BF0 S2AF6 S2 c3537j3yg\" id=\"tp_245\" style=\"top: 39516px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, a Novabase detinha em carteira 658.461 a\u00e7\u00f5es pr\u00f3prias, representativas de 2,48% do seu capital social, </span><span class=\"S3BF1 S2AF6 S2 c3538c0sw\" id=\"tq_245\" style=\"top: 39531px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todas elas detidas atrav\u00e9s da Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BF2 S2AF6 S2 c35391t02\" id=\"tr_245\" style=\"top: 39559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Das referidas 658.461 a\u00e7\u00f5es pr\u00f3prias, encontram-se retidas pela Novabase 421.863 a\u00e7\u00f5es (2022: 139.483 a\u00e7\u00f5es), na sequ\u00eancia do exerc\u00edcio </span><span class=\"S3BF3 S2AF6 S2 c3540otqo\" id=\"ts_245\" style=\"top: 39574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de op\u00e7\u00f5es sobre a\u00e7\u00f5es da Novabase (ver sec\u00e7\u00e3o seguinte). </span><span class=\"S3BF4 S2AF6 S2 c35412nsi\" id=\"tt_245\" style=\"top: 39602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Programa de Recompra, iniciado em 29 de setembro de 2021 e entretanto suspenso em 16 de fevereiro de 2023 na sequ\u00eancia do </span><span class=\"S3BF5 S2AF6 S2 c35428r58\" id=\"tu_245\" style=\"top: 39617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00fancio preliminar de oferta p\u00fablica de aquisi\u00e7\u00e3o sobre a\u00e7\u00f5es pr\u00f3prias, foi conclu\u00eddo em 27 de abril por ter sido atingido o n\u00famero </span><span class=\"S3BF6 S2AF6 S2 c3543oay5\" id=\"tv_245\" style=\"top: 39632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimado de a\u00e7\u00f5es necess\u00e1rias para fazer face \u00e0 liquida\u00e7\u00e3o das op\u00e7\u00f5es atribu\u00eddas ao abrigo do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es </span><span class=\"S3BF7 S2AF6 S2 c3544vyxc\" id=\"tw_245\" style=\"top: 39648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Sociedade, que constitu\u00eda o objetivo deste Programa. </span><span class=\"S3BF8 S2AF6 S2 c35459ixv\" id=\"tx_245\" style=\"top: 39675px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pr\u00e9mios de emiss\u00e3o de a\u00e7\u00f5es resultaram de \u00e1gios obtidos com aumentos de capital. Conforme disp\u00f5e a legisla\u00e7\u00e3o em vigor, os valores </span><span class=\"S3BF9 S2AF6 S2 c3546yvfa\" id=\"ty_245\" style=\"top: 39690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">englobados nesta rubrica s\u00f3 podem ser utilizados para aumentar o capital ou absorver resultados transitados negativos (sem necessidade </span><span class=\"S3BFA S2AF6 S2 c3547hoi7\" id=\"tz_245\" style=\"top: 39706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de pr\u00e9via utiliza\u00e7\u00e3o de outras reservas), n\u00e3o podendo ser utilizados para atribui\u00e7\u00e3o de dividendos ou para a aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14695": {
   "value": "<span class=\"S3053 S2EAB S2 c5061srj\" id=\"te_222\" style=\"top: 9429px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.12. </span><span class=\"S3054 S2EAB S2 c507tpq0\" id=\"tf_222\" style=\"top: 9429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3055 S2AF6 S2 c5083yql\" id=\"tg_222\" style=\"top: 9457px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As a\u00e7\u00f5es ordin\u00e1rias s\u00e3o classificadas em capital pr\u00f3prio. </span><span class=\"S3056 S2AF6 S2 c509alaj\" id=\"th_222\" style=\"top: 9484px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos diretamente atribu\u00edveis \u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es da sociedade ou de empresas inclu\u00eddas na consolida\u00e7\u00e3o </span><span class=\"S3057 S2AF6 S2 c5103xda\" id=\"ti_222\" style=\"top: 9500px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o apresentados como uma dedu\u00e7\u00e3o, l\u00edquida de impostos, ao valor recebido resultante desta emiss\u00e3o. Os custos diretamente imput\u00e1veis </span><span class=\"S3058 S2AF6 S2 c5119knt\" id=\"tj_222\" style=\"top: 9515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 emiss\u00e3o de novas a\u00e7\u00f5es ou op\u00e7\u00f5es sobre a\u00e7\u00f5es, ou para a aquisi\u00e7\u00e3o de um neg\u00f3cio, s\u00e3o inclu\u00eddos no custo de aquisi\u00e7\u00e3o como parte do </span><span class=\"S3059 S2AF6 S2 c512acyx\" id=\"tk_222\" style=\"top: 9530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor da compra. </span><span class=\"S305A S2AF6 S2 c513f2ty\" id=\"tl_222\" style=\"top: 9558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a Empresa ou as suas subsidi\u00e1rias adquirem a\u00e7\u00f5es pr\u00f3prias da Empresa-M\u00e3e, estas s\u00e3o registadas ao custo de aquisi\u00e7\u00e3o e o </span><span class=\"S305B S2AF6 S2 c514z5sc\" id=\"tm_222\" style=\"top: 9573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante pago \u00e9 deduzido ao total dos capitais pr\u00f3prios atribu\u00edveis aos acionistas, e apresentadas de acordo com par\u00e1grafo seguinte, </span><span class=\"S305C S2AF6 S2 c515vlqb\" id=\"tn_222\" style=\"top: 9588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">at\u00e9 \u00e0 data em que estas s\u00e3o canceladas, reemitidas ou vendidas. Quando tais a\u00e7\u00f5es s\u00e3o subsequentemente vendidas ou reemitidas, o </span><span class=\"S305D S2AF6 S2 c5167ln1\" id=\"to_222\" style=\"top: 9604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante recebido \u00e9 novamente inclu\u00eddo nos capitais pr\u00f3prios atribu\u00edveis aos acionistas. </span><span class=\"S305E S2AF6 S2 c517w2oa\" id=\"tp_222\" style=\"top: 9631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica 'A\u00e7\u00f5es pr\u00f3prias' apresenta as a\u00e7\u00f5es pr\u00f3prias pelo seu valor nominal e o pr\u00e9mio/desconto para o custo de aquisi\u00e7\u00e3o \u00e9 apresentado </span><span class=\"S305F S2AF6 S2 c518vrfx\" id=\"tq_222\" style=\"top: 9647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como um ajustamento em outras reservas ou resultados transitados. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14703": {
   "value": "<span class=\"S305A S2AF6 S2 c513f2ty\" id=\"tl_222\" style=\"top: 9558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a Empresa ou as suas subsidi\u00e1rias adquirem a\u00e7\u00f5es pr\u00f3prias da Empresa-M\u00e3e, estas s\u00e3o registadas ao custo de aquisi\u00e7\u00e3o e o </span><span class=\"S305B S2AF6 S2 c514z5sc\" id=\"tm_222\" style=\"top: 9573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante pago \u00e9 deduzido ao total dos capitais pr\u00f3prios atribu\u00edveis aos acionistas, e apresentadas de acordo com par\u00e1grafo seguinte, </span><span class=\"S305C S2AF6 S2 c515vlqb\" id=\"tn_222\" style=\"top: 9588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">at\u00e9 \u00e0 data em que estas s\u00e3o canceladas, reemitidas ou vendidas. Quando tais a\u00e7\u00f5es s\u00e3o subsequentemente vendidas ou reemitidas, o </span><span class=\"S305D S2AF6 S2 c5167ln1\" id=\"to_222\" style=\"top: 9604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante recebido \u00e9 novamente inclu\u00eddo nos capitais pr\u00f3prios atribu\u00edveis aos acionistas. </span><span class=\"S305E S2AF6 S2 c517w2oa\" id=\"tp_222\" style=\"top: 9631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica 'A\u00e7\u00f5es pr\u00f3prias' apresenta as a\u00e7\u00f5es pr\u00f3prias pelo seu valor nominal e o pr\u00e9mio/desconto para o custo de aquisi\u00e7\u00e3o \u00e9 apresentado </span><span class=\"S305F S2AF6 S2 c518vrfx\" id=\"tq_222\" style=\"top: 9647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como um ajustamento em outras reservas ou resultados transitados. </span><span class=\"S3B98 S2AF4 S2 c3447nejb\" id=\"t1m_244\" style=\"top: 38456px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18. </span><span class=\"S3B99 S2AF4 S2 c3448u4bd\" id=\"t1n_244\" style=\"top: 38456px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital Social, pr\u00e9mios de emiss\u00e3o e a\u00e7\u00f5es pr\u00f3prias e op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3B9A S2AF6 S2 c3449cogp\" id=\"t1o_244\" style=\"top: 38483px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O capital social em 31 de dezembro de 2023 \u00e9 de 795.829,11 Euros (31.12.22: 32.971.463,70 Euros), representado por 26.527.637 a\u00e7\u00f5es </span><span class=\"S3B9B S2AF6 S2 c34505gz3\" id=\"t1p_244\" style=\"top: 38498px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de valor nominal de 0,03 Euros cada uma (31.12.22: 31.401.394 a\u00e7\u00f5es de 1,05 Euros), e encontra-se integralmente realizado. </span><span class=\"S3B9C S2AF6 S2 c3451tz73\" id=\"t1q_244\" style=\"top: 38526px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia a 31 de dezembro de 2023, 74,62% do capital social da Novabase (19.793.894 a\u00e7\u00f5es) \u00e9 detido por titulares de participa\u00e7\u00f5es </span><span class=\"S3B9D S2AF6 S2 c3452vpcl\" id=\"t1r_244\" style=\"top: 38541px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificadas. A lista dos titulares de participa\u00e7\u00f5es qualificadas pode ser consultada nos anexos ao relat\u00f3rio de gest\u00e3o, inclu\u00eddo no </span><span class=\"S3B9E S2AF6 S2 c3453sp5d\" id=\"t1s_244\" style=\"top: 38556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relat\u00f3rio de Gest\u00e3o, que \u00e9 parte integrante do Relat\u00f3rio Financeiro Anual. </span><span class=\"S3B9F S2AF4 S2 c3454suom\" id=\"t1t_244\" style=\"top: 38584px; left: 376px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N.\u00ba A\u00e7\u00f5es </span><span class=\"S3BA0 S2AF4 S2 c3455lvm8\" id=\"t1u_244\" style=\"top: 38598px; left: 374px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(milhares) </span><span class=\"S3BA1 S2AF4 S2 c3456rijc\" id=\"t1v_244\" style=\"top: 38598px; left: 461px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital social </span><span class=\"S3BA2 S2AF4 S2 c34572llu\" id=\"t1w_244\" style=\"top: 38584px; left: 578px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A\u00e7\u00f5es </span><span class=\"S3BA3 S2AF4 S2 c3458wiai\" id=\"t1x_244\" style=\"top: 38598px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias </span><span class=\"S3BA4 S2AF4 S2 c34594qte\" id=\"t1y_244\" style=\"top: 38584px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00e9mios de </span><span class=\"S3BA5 S2AF4 S2 c3460itef\" id=\"t1z_244\" style=\"top: 38598px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">emiss\u00e3o </span><span class=\"S3BA6 S2AF4 S2 c3461pfsl\" id=\"t20_244\" style=\"top: 38598px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3BA7 S2AF4 S2 c3462l0be\" id=\"t21_244\" style=\"top: 38633px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3BA8 S2AF6 S2 c3463iye7\" id=\"t22_244\" style=\"top: 38633px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.401 </span><span class=\"S3BA9 S2AF6 S2 c34649jlt\" id=\"t23_244\" style=\"top: 38633px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">54.638 </span><span class=\"S3BAA S2AF6 S2 c34655u18\" id=\"t24_244\" style=\"top: 38633px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.217) </span><span class=\"S3BAB S2AF6 S2 c3466tel0\" id=\"t25_244\" style=\"top: 38633px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BAC S2AF6 S2 c3467wvex\" id=\"t26_244\" style=\"top: 38633px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.647 </span><span class=\"S3BAD S2AF6 S2 c3468yj68\" id=\"t27_244\" style=\"top: 38651px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital </span><span class=\"S3BAE S2AF6 S2 c34691lmy\" id=\"t28_244\" style=\"top: 38651px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BAF S2AF6 S2 c34707rtd\" id=\"t29_244\" style=\"top: 38651px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.667) </span><span class=\"S3BB0 S2AF6 S2 c3471y9e6\" id=\"t2a_244\" style=\"top: 38651px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">578 </span><span class=\"S3BB1 S2AF6 S2 c34720ajt\" id=\"t2b_244\" style=\"top: 38651px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB2 S2AF6 S2 c34739ktg\" id=\"t2c_244\" style=\"top: 38651px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.089) </span><span class=\"S3BB3 S2AF6 S2 c3474gw3t\" id=\"t2d_244\" style=\"top: 38668px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BB4 S2AF6 S2 c3475ix6s\" id=\"t2e_244\" style=\"top: 38668px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB5 S2AF6 S2 c3476qckc\" id=\"t2f_244\" style=\"top: 38668px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB6 S2AF6 S2 c3477vuf6\" id=\"t2g_244\" style=\"top: 38668px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.511) </span><span class=\"S3BB7 S2AF6 S2 c3478hmqn\" id=\"t2h_244\" style=\"top: 38668px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BB8 S2AF6 S2 c3479vzsm\" id=\"t2i_244\" style=\"top: 38668px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.511) </span><span class=\"S3BB9 S2AF4 S2 c34801yo4\" id=\"t2j_244\" style=\"top: 38686px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3BBA S2AF6 S2 c3481duk1\" id=\"t2k_244\" style=\"top: 38686px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.401 </span><span class=\"S3BBB S2AF6 S2 c3482qp2s\" id=\"t2l_244\" style=\"top: 38686px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.971 </span><span class=\"S3BBC S2AF6 S2 c34832spw\" id=\"t2m_244\" style=\"top: 38686px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.150) </span><span class=\"S3BBD S2AF6 S2 c3484m2kn\" id=\"t2n_244\" style=\"top: 38686px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BBE S2AF6 S2 c348597ge\" id=\"t2o_244\" style=\"top: 38686px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.047 </span><span class=\"S3BBF S2AF6 S2 c3486mdxe\" id=\"t2p_244\" style=\"top: 38713px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital </span><span class=\"S3BC0 S2AF6 S2 c3487tkig\" id=\"t2q_244\" style=\"top: 38713px; left: 405px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.873) </span><span class=\"S3BC1 S2AF6 S2 c348823pe\" id=\"t2r_244\" style=\"top: 38713px; left: 494px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(32.175) </span><span class=\"S3BC2 S2AF6 S2 c3489esxi\" id=\"t2s_244\" style=\"top: 38713px; left: 605px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.253 </span><span class=\"S3BC3 S2AF6 S2 c34907yxv\" id=\"t2t_244\" style=\"top: 38713px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC4 S2AF6 S2 c3491m2op\" id=\"t2u_244\" style=\"top: 38713px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(29.922) </span><span class=\"S3BC5 S2AF6 S2 c34924ipl\" id=\"t2v_244\" style=\"top: 38730px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BC6 S2AF6 S2 c34935ac5\" id=\"t2w_244\" style=\"top: 38730px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC7 S2AF6 S2 c34944smq\" id=\"t2x_244\" style=\"top: 38730px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BC8 S2AF6 S2 c3495pjx2\" id=\"t2y_244\" style=\"top: 38730px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(126) </span><span class=\"S3BC9 S2AF6 S2 c349609w7\" id=\"t2z_244\" style=\"top: 38730px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCA S2AF6 S2 c3497c1kz\" id=\"t30_244\" style=\"top: 38730px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(126) </span><span class=\"S3BCB S2AF6 S2 c3498h537\" id=\"t31_244\" style=\"top: 38748px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ced\u00eancia de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BCC S2AF6 S2 c3499jdjm\" id=\"t32_244\" style=\"top: 38748px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCD S2AF6 S2 c3500q6zc\" id=\"t33_244\" style=\"top: 38748px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BCE S2AF6 S2 c3501qf70\" id=\"t34_244\" style=\"top: 38748px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3BCF S2AF6 S2 c3502215j\" id=\"t35_244\" style=\"top: 38748px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3BD0 S2AF6 S2 c35034yk4\" id=\"t36_244\" style=\"top: 38748px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3BD1 S2AF4 S2 c3504ylc7\" id=\"t37_244\" style=\"top: 38766px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3BD2 S2AF6 S2 c35057n1s\" id=\"t38_244\" style=\"top: 38766px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.528 </span><span class=\"S3BD3 S2AF6 S2 c3506wmue\" id=\"t39_244\" style=\"top: 38766px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">796 </span><span class=\"S3BD4 S2AF6 S2 c3507parg\" id=\"t3a_244\" style=\"top: 38766px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(20) </span><span class=\"S3BD5 S2AF6 S2 c3508ucwg\" id=\"t3b_244\" style=\"top: 38766px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">226 </span><span class=\"S3BD6 S2AF6 S2 c35098km4\" id=\"t3c_244\" style=\"top: 38766px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.002 </span><span class=\"S3BD7 S2AF6 S2 c3510xtas\" id=\"t3d_244\" style=\"top: 38797px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O ano de 2023 ficou marcado pela realiza\u00e7\u00e3o de uma Oferta P\u00fablica de Aquisi\u00e7\u00e3o (\u201cOPA\u201d) sobre a\u00e7\u00f5es pr\u00f3prias da Novabase. Anunciada </span><span class=\"S3BD8 S2AF6 S2 c3511cjag\" id=\"t3e_244\" style=\"top: 38813px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a 16 de fevereiro, esta OPA reca\u00eda sobre um m\u00e1ximo de 6.280.279 a\u00e7\u00f5es, ou seja, 20% do capital, por uma contrapartida de 4,85 Euros </span><span class=\"S3BD9 S2AF6 S2 c35123w4d\" id=\"t3f_244\" style=\"top: 38828px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por a\u00e7\u00e3o. Em resultado da Oferta, a Novabase adquiriu 3.558.550 a\u00e7\u00f5es representativas de 11,33% do seu capital social. </span><span class=\"S3BDA S2AF6 S2 c3515cjam\" id=\"t3_245\" style=\"top: 39118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante este exerc\u00edcio, foram realizadas tr\u00eas redu\u00e7\u00f5es do capital social: </span><span class=\"S3BDB S2AF6 S2 c3516v98l\" id=\"t4_245\" style=\"top: 39134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) a redu\u00e7\u00e3o do valor nominal de 1,05 Euros por a\u00e7\u00e3o para 0,03 Euros por a\u00e7\u00e3o relativamente \u00e0s 31.401.394 a\u00e7\u00f5es representativas da </span><span class=\"S3BDC S2AF6 S2 c3517w8b9\" id=\"t5_245\" style=\"top: 39149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">totalidade do capital social da Novabase (-32.029m\u20ac), em cumprimento da delibera\u00e7\u00e3o da Assembleia Extraordin\u00e1ria de acionistas </span><span class=\"S3BDD S2AF6 S2 c3518t4iu\" id=\"t6_245\" style=\"top: 39164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">realizada em 13 de mar\u00e7o de 2023, que teve como objetivo libertar reservas para a OPA; </span><span class=\"S3BDE S2AF6 S2 c351923f6\" id=\"t7_245\" style=\"top: 39180px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(b) a redu\u00e7\u00e3o do capital social por amortiza\u00e7\u00e3o das 3.558.550 a\u00e7\u00f5es adquiridas em resultado da referida OPA (-107m\u20ac), conforme </span><span class=\"S3BDF S2AF6 S2 c35203c5g\" id=\"t8_245\" style=\"top: 39195px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">delibera\u00e7\u00e3o da Assembleia Extraordin\u00e1ria de acionistas realizada em 13 de mar\u00e7o de 2023; </span><span class=\"S3BE0 S2AF6 S2 c3521rves\" id=\"t9_245\" style=\"top: 39210px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(c) a redu\u00e7\u00e3o do capital social por extin\u00e7\u00e3o de 1.315.207 a\u00e7\u00f5es pr\u00f3prias (-39m\u20ac), em cumprimento das delibera\u00e7\u00f5es tomadas pela </span><span class=\"S3BE1 S2AF6 S2 c3522h1ci\" id=\"ta_245\" style=\"top: 39226px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assembleia Geral de 24 de maio de 2023, e na sequ\u00eancia da aquisi\u00e7\u00e3o entretanto ocorrida de 212.194 a\u00e7\u00f5es por parte da Novabase </span><span class=\"S3BE2 S2AF6 S2 c3523255e\" id=\"tb_245\" style=\"top: 39241px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S.G.P.S. \u00e0 Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BE3 S2AF6 S2 c3524rj13\" id=\"tc_245\" style=\"top: 39268px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em resultado da redu\u00e7\u00e3o de capital referida em a), foi atualizado o valor da rubrica 'A\u00e7\u00f5es pr\u00f3prias' no montante de 2.107m\u20ac por </span><span class=\"S3BE4 S2AF6 S2 c3525yh91\" id=\"td_245\" style=\"top: 39284px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrapartida de reservas (ver nota 19), de forma a refletir o n\u00famero de a\u00e7\u00f5es pr\u00f3prias detidas pela Sociedade ao novo valor nominal </span><span class=\"S3BE5 S2AF6 S2 c35266xfs\" id=\"te_245\" style=\"top: 39299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ap\u00f3s essa opera\u00e7\u00e3o. </span><span class=\"S3BE6 S2AF6 S2 c3527xnx4\" id=\"tf_245\" style=\"top: 39326px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em conformidade com a legisla\u00e7\u00e3o em vigor, por delibera\u00e7\u00e3o em Assembleia Geral de 24 de maio de 2023, a aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias </span><span class=\"S3BE7 S2AF6 S2 c3528f99m\" id=\"tg_245\" style=\"top: 39342px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por parte da Novabase S.G.P.S. \u00e9 permitida at\u00e9 ao limite m\u00e1ximo de 10% do seu capital social. </span><span class=\"S3BE8 S2AF6 S2 c3529ix0v\" id=\"th_245\" style=\"top: 39369px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022, a Novabase detinha em carteira 2.047.413 a\u00e7\u00f5es pr\u00f3prias, representativas de 6,52% do seu capital social. </span><span class=\"S3BE9 S2AF6 S2 c353011ww\" id=\"ti_245\" style=\"top: 39384px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deste total, 962.194 a\u00e7\u00f5es representativas de 3,06% do capital social eram detidas atrav\u00e9s da Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BEA S2AF6 S2 c3531v0cw\" id=\"tj_245\" style=\"top: 39412px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023, at\u00e9 ao lan\u00e7amento da OPA, a Novabase adquiriu em bolsa 17.794 a\u00e7\u00f5es pr\u00f3prias a um pre\u00e7o l\u00edquido m\u00e9dio de </span><span class=\"S3BEB S2AF6 S2 c3532o1vi\" id=\"tk_245\" style=\"top: 39427px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,169 Euros, no \u00e2mbito do programa de recompra de a\u00e7\u00f5es pr\u00f3prias da Sociedade (\"Programa de Recompra\"), e adquiriu 3.558.550 a\u00e7\u00f5es </span><span class=\"S3BEC S2AF6 S2 c35338mey\" id=\"tl_245\" style=\"top: 39443px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias ao pre\u00e7o de 4,85 Euros no \u00e2mbito da OPA. Adicionalmente, a Novabase extiguiu 4.873.757 a\u00e7\u00f5es pr\u00f3prias nas opera\u00e7\u00f5es de </span><span class=\"S3BED S2AF6 S2 c3534rbjp\" id=\"tm_245\" style=\"top: 39458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">redu\u00e7\u00e3o do capital social referidas em b) e c). Ainda durante 2023, a Novabase transmitiu a titularidade de 91.539 a\u00e7\u00f5es pr\u00f3prias na </span><span class=\"S3BEE S2AF6 S2 c353578dk\" id=\"tn_245\" style=\"top: 39473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">liquida\u00e7\u00e3o de op\u00e7\u00f5es exercidas no \u00e2mbito do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es em vigor, ap\u00f3s aquisi\u00e7\u00e3o pr\u00e9via dessas a\u00e7\u00f5es por </span><span class=\"S3BEF S2AF6 S2 c3536hgpg\" id=\"to_245\" style=\"top: 39489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">parte da Novabase S.G.P.S. \u00e0 Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BF0 S2AF6 S2 c3537j3yg\" id=\"tp_245\" style=\"top: 39516px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, a Novabase detinha em carteira 658.461 a\u00e7\u00f5es pr\u00f3prias, representativas de 2,48% do seu capital social, </span><span class=\"S3BF1 S2AF6 S2 c3538c0sw\" id=\"tq_245\" style=\"top: 39531px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">todas elas detidas atrav\u00e9s da Novabase Consulting S.G.P.S., S.A.. </span><span class=\"S3BF2 S2AF6 S2 c35391t02\" id=\"tr_245\" style=\"top: 39559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Das referidas 658.461 a\u00e7\u00f5es pr\u00f3prias, encontram-se retidas pela Novabase 421.863 a\u00e7\u00f5es (2022: 139.483 a\u00e7\u00f5es), na sequ\u00eancia do exerc\u00edcio </span><span class=\"S3BF3 S2AF6 S2 c3540otqo\" id=\"ts_245\" style=\"top: 39574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de op\u00e7\u00f5es sobre a\u00e7\u00f5es da Novabase (ver sec\u00e7\u00e3o seguinte). </span><span class=\"S3BF4 S2AF6 S2 c35412nsi\" id=\"tt_245\" style=\"top: 39602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Programa de Recompra, iniciado em 29 de setembro de 2021 e entretanto suspenso em 16 de fevereiro de 2023 na sequ\u00eancia do </span><span class=\"S3BF5 S2AF6 S2 c35428r58\" id=\"tu_245\" style=\"top: 39617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00fancio preliminar de oferta p\u00fablica de aquisi\u00e7\u00e3o sobre a\u00e7\u00f5es pr\u00f3prias, foi conclu\u00eddo em 27 de abril por ter sido atingido o n\u00famero </span><span class=\"S3BF6 S2AF6 S2 c3543oay5\" id=\"tv_245\" style=\"top: 39632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimado de a\u00e7\u00f5es necess\u00e1rias para fazer face \u00e0 liquida\u00e7\u00e3o das op\u00e7\u00f5es atribu\u00eddas ao abrigo do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es </span><span class=\"S3BF7 S2AF6 S2 c3544vyxc\" id=\"tw_245\" style=\"top: 39648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Sociedade, que constitu\u00eda o objetivo deste Programa. </span><span class=\"S3BF8 S2AF6 S2 c35459ixv\" id=\"tx_245\" style=\"top: 39675px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pr\u00e9mios de emiss\u00e3o de a\u00e7\u00f5es resultaram de \u00e1gios obtidos com aumentos de capital. Conforme disp\u00f5e a legisla\u00e7\u00e3o em vigor, os valores </span><span class=\"S3BF9 S2AF6 S2 c3546yvfa\" id=\"ty_245\" style=\"top: 39690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">englobados nesta rubrica s\u00f3 podem ser utilizados para aumentar o capital ou absorver resultados transitados negativos (sem necessidade </span><span class=\"S3BFA S2AF6 S2 c3547hoi7\" id=\"tz_245\" style=\"top: 39706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de pr\u00e9via utiliza\u00e7\u00e3o de outras reservas), n\u00e3o podendo ser utilizados para atribui\u00e7\u00e3o de dividendos ou para a aquisi\u00e7\u00e3o de a\u00e7\u00f5es pr\u00f3prias. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14704": {
   "value": "<span class=\"S305A S2AF6 S2 c513f2ty\" id=\"tl_222\" style=\"top: 9558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando a Empresa ou as suas subsidi\u00e1rias adquirem a\u00e7\u00f5es pr\u00f3prias da Empresa-M\u00e3e, estas s\u00e3o registadas ao custo de aquisi\u00e7\u00e3o e o </span><span class=\"S305B S2AF6 S2 c514z5sc\" id=\"tm_222\" style=\"top: 9573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante pago \u00e9 deduzido ao total dos capitais pr\u00f3prios atribu\u00edveis aos acionistas, e apresentadas de acordo com par\u00e1grafo seguinte, </span><span class=\"S305C S2AF6 S2 c515vlqb\" id=\"tn_222\" style=\"top: 9588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">at\u00e9 \u00e0 data em que estas s\u00e3o canceladas, reemitidas ou vendidas. Quando tais a\u00e7\u00f5es s\u00e3o subsequentemente vendidas ou reemitidas, o </span><span class=\"S305D S2AF6 S2 c5167ln1\" id=\"to_222\" style=\"top: 9604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante recebido \u00e9 novamente inclu\u00eddo nos capitais pr\u00f3prios atribu\u00edveis aos acionistas. </span><span class=\"S305E S2AF6 S2 c517w2oa\" id=\"tp_222\" style=\"top: 9631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica 'A\u00e7\u00f5es pr\u00f3prias' apresenta as a\u00e7\u00f5es pr\u00f3prias pelo seu valor nominal e o pr\u00e9mio/desconto para o custo de aquisi\u00e7\u00e3o \u00e9 apresentado </span><span class=\"S305F S2AF6 S2 c518vrfx\" id=\"tq_222\" style=\"top: 9647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como um ajustamento em outras reservas ou resultados transitados. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14714": {
   "value": "<span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S3CC8 S2AF4 S2 c37591ear\" id=\"t1p_247\" style=\"top: 42380px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21. </span><span class=\"S3CC9 S2AF4 S2 c3760i491\" id=\"t1q_247\" style=\"top: 42380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3CCA S2AF4 S2 c376163tr\" id=\"t1r_247\" style=\"top: 42409px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3CCB S2AF4 S2 c3762ld92\" id=\"t1s_247\" style=\"top: 42409px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3CCC S2AF4 S2 c3763ow7u\" id=\"t1t_247\" style=\"top: 42440px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o correntes </span><span class=\"S3CCD S2AF6 S2 c3764mtdz\" id=\"t1u_247\" style=\"top: 42454px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CCE S2AF6 S2 c3765b074\" id=\"t1v_247\" style=\"top: 42454px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.587 </span><span class=\"S3CCF S2AF6 S2 c3766y0qm\" id=\"t1w_247\" style=\"top: 42454px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.200 </span><span class=\"S3CD0 S2AF6 S2 c3767ij62\" id=\"t1x_247\" style=\"top: 42468px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CD1 S2AF6 S2 c3768o53k\" id=\"t1y_247\" style=\"top: 42468px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.796 </span><span class=\"S3CD2 S2AF6 S2 c3769a5up\" id=\"t1z_247\" style=\"top: 42468px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3CD3 S2AF6 S2 c3770js1b\" id=\"t20_247\" style=\"top: 42486px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18.383 </span><span class=\"S3CD4 S2AF6 S2 c3771mal4\" id=\"t21_247\" style=\"top: 42486px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.314 </span><span class=\"S3CD5 S2AF4 S2 c3772vo4r\" id=\"t22_247\" style=\"top: 42515px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Correntes </span><span class=\"S3CD6 S2AF6 S2 c3773hgf6\" id=\"t23_247\" style=\"top: 42530px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CD7 S2AF6 S2 c37743s9x\" id=\"t24_247\" style=\"top: 42530px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.475 </span><span class=\"S3CD8 S2AF6 S2 c3775em4e\" id=\"t25_247\" style=\"top: 42530px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CD9 S2AF6 S2 c37763kip\" id=\"t26_247\" style=\"top: 42544px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CDA S2AF6 S2 c3777tp60\" id=\"t27_247\" style=\"top: 42544px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.961 </span><span class=\"S3CDB S2AF6 S2 c3778h47q\" id=\"t28_247\" style=\"top: 42544px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.737 </span><span class=\"S3CDC S2AF6 S2 c3779szgw\" id=\"t29_247\" style=\"top: 42562px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.436 </span><span class=\"S3CDD S2AF6 S2 c3780ko8p\" id=\"t2a_247\" style=\"top: 42562px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.937 </span><span class=\"S3CDE S2AF4 S2 c3781u43a\" id=\"t2b_247\" style=\"top: 42580px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total dos empr\u00e9stimos </span><span class=\"S3CDF S2AF6 S2 c3782evzm\" id=\"t2c_247\" style=\"top: 42580px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3CE0 S2AF6 S2 c3783ndg3\" id=\"t2d_247\" style=\"top: 42580px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3CE1 S2AF6 S2 c3786mjs6\" id=\"t3_248\" style=\"top: 43018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A an\u00e1lise da maturidade das d\u00edvidas reconhecidas em 'Empr\u00e9stimos' \u00e9 como segue: </span><span class=\"S3CE2 S2AF4 S2 c378722yk\" id=\"t4_248\" style=\"top: 43046px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 meses ou </span><span class=\"S3CE3 S2AF4 S2 c3788ovoq\" id=\"t5_248\" style=\"top: 43060px; left: 317px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">menos </span><span class=\"S3CE4 S2AF4 S2 c3789r3oe\" id=\"t6_248\" style=\"top: 43046px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 6 a 12 </span><span class=\"S3CE5 S2AF4 S2 c3790e06a\" id=\"t7_248\" style=\"top: 43060px; left: 410px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">meses </span><span class=\"S3CE6 S2AF4 S2 c3791xfc8\" id=\"t8_248\" style=\"top: 43060px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3CE7 S2AF4 S2 c3792qljg\" id=\"t9_248\" style=\"top: 43060px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3CE8 S2AF4 S2 c3793mkbc\" id=\"ta_248\" style=\"top: 43046px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais de 5 </span><span class=\"S3CE9 S2AF4 S2 c3794dw38\" id=\"tb_248\" style=\"top: 43060px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos </span><span class=\"S3CEA S2AF4 S2 c3795l3a9\" id=\"tc_248\" style=\"top: 43060px; left: 777px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3CEB S2AF6 S2 c3796fa8p\" id=\"td_248\" style=\"top: 43089px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CEC S2AF6 S2 c3797vusv\" id=\"te_248\" style=\"top: 43089px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CED S2AF6 S2 c3798ry9p\" id=\"tf_248\" style=\"top: 43089px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CEE S2AF6 S2 c37990r8s\" id=\"tg_248\" style=\"top: 43089px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CEF S2AF6 S2 c3800acf7\" id=\"th_248\" style=\"top: 43089px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S3CF0 S2AF6 S2 c38011e05\" id=\"ti_248\" style=\"top: 43089px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF1 S2AF6 S2 c3802t6hz\" id=\"tj_248\" style=\"top: 43089px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S3CF2 S2AF6 S2 c38035zge\" id=\"tk_248\" style=\"top: 43103px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CF3 S2AF6 S2 c3804h22a\" id=\"tl_248\" style=\"top: 43103px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.420 </span><span class=\"S3CF4 S2AF6 S2 c3805vaeg\" id=\"tm_248\" style=\"top: 43103px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3CF5 S2AF6 S2 c380604sy\" id=\"tn_248\" style=\"top: 43103px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">769 </span><span class=\"S3CF6 S2AF6 S2 c38071xps\" id=\"to_248\" style=\"top: 43103px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">345 </span><span class=\"S3CF7 S2AF6 S2 c3808vou7\" id=\"tp_248\" style=\"top: 43103px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF8 S2AF6 S2 c38092vph\" id=\"tq_248\" style=\"top: 43103px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3CF9 S2AF4 S2 c3810vxpa\" id=\"tr_248\" style=\"top: 43121px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3CFA S2AF6 S2 c3811elc6\" id=\"ts_248\" style=\"top: 43121px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.520 </span><span class=\"S3CFB S2AF6 S2 c3812xr2m\" id=\"tt_248\" style=\"top: 43121px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.417 </span><span class=\"S3CFC S2AF6 S2 c3813yj2l\" id=\"tu_248\" style=\"top: 43121px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.969 </span><span class=\"S3CFD S2AF6 S2 c3814jaq7\" id=\"tv_248\" style=\"top: 43121px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.345 </span><span class=\"S3CFE S2AF6 S2 c38152llv\" id=\"tw_248\" style=\"top: 43121px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CFF S2AF6 S2 c38164uch\" id=\"tx_248\" style=\"top: 43121px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3D00 S2AF6 S2 c3817br39\" id=\"ty_248\" style=\"top: 43150px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3D01 S2AF6 S2 c38182jyn\" id=\"tz_248\" style=\"top: 43150px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.237 </span><span class=\"S3D02 S2AF6 S2 c38197mkj\" id=\"t10_248\" style=\"top: 43150px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.238 </span><span class=\"S3D03 S2AF6 S2 c3820oas8\" id=\"t11_248\" style=\"top: 43150px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.276 </span><span class=\"S3D04 S2AF6 S2 c3821sohb\" id=\"t12_248\" style=\"top: 43150px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.311 </span><span class=\"S3D05 S2AF6 S2 c3822369x\" id=\"t13_248\" style=\"top: 43150px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D06 S2AF6 S2 c3823e4xd\" id=\"t14_248\" style=\"top: 43150px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.062 </span><span class=\"S3D07 S2AF6 S2 c3824y13b\" id=\"t15_248\" style=\"top: 43165px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3D08 S2AF6 S2 c3825w8yz\" id=\"t16_248\" style=\"top: 43165px; left: 357px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">847 </span><span class=\"S3D09 S2AF6 S2 c3826lcji\" id=\"t17_248\" style=\"top: 43165px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3D0A S2AF6 S2 c382704nx\" id=\"t18_248\" style=\"top: 43165px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.539 </span><span class=\"S3D0B S2AF6 S2 c3828y4fl\" id=\"t19_248\" style=\"top: 43165px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.975 </span><span class=\"S3D0C S2AF6 S2 c3829enwa\" id=\"t1a_248\" style=\"top: 43165px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D0D S2AF6 S2 c3830e4gl\" id=\"t1b_248\" style=\"top: 43165px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D0E S2AF4 S2 c3831p0mv\" id=\"t1c_248\" style=\"top: 43183px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3D0F S2AF6 S2 c3832j54v\" id=\"t1d_248\" style=\"top: 43183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.084 </span><span class=\"S3D10 S2AF6 S2 c3833stld\" id=\"t1e_248\" style=\"top: 43183px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.352 </span><span class=\"S3D11 S2AF6 S2 c3834fcpj\" id=\"t1f_248\" style=\"top: 43183px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.815 </span><span class=\"S3D12 S2AF6 S2 c3835qrf7\" id=\"t1g_248\" style=\"top: 43183px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.286 </span><span class=\"S3D13 S2AF6 S2 c3836du4i\" id=\"t1h_248\" style=\"top: 43183px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D14 S2AF6 S2 c38377kwt\" id=\"t1i_248\" style=\"top: 43183px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3B23 S2AF6 S2 c3838h05j\" id=\"t1j_248\" style=\"top: 43216px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A m\u00e9dia ponderada das taxas de juro efetivas das d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito \u00e0 data de relato \u00e9 de 4,975% (31.12.22: 4,088%). O </span><span class=\"S3D15 S2AF6 S2 c3839e05c\" id=\"t1k_248\" style=\"top: 43231px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo usa a sua taxa de financiamento incremental no c\u00e1lculo do valor presente dos pagamentos futuros das loca\u00e7\u00f5es, determinada </span><span class=\"S3D16 S2AF6 S2 c3840een4\" id=\"t1l_248\" style=\"top: 43246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em considera\u00e7\u00e3o as caracter\u00edsticas do contrato (ativo subjacente, garantias do contrato e prazo). A taxa m\u00e9dia ponderada aplicada </span><span class=\"S3D17 S2AF6 S2 c3841edff\" id=\"t1m_248\" style=\"top: 43262px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 data de relato \u00e9 de 4,641% (31.12.22: 2,630%). Nesta nota, os passivos de loca\u00e7\u00e3o s\u00e3o apresentados j\u00e1 descontados dos futuros </span><span class=\"S3D18 S2AF6 S2 c3842rywa\" id=\"t1n_248\" style=\"top: 43277px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros n\u00e3o realizados, os quais ascendem a 1.436m\u20ac \u00e0 data de 31 de dezembro de 2023 (31.12.22: 430m\u20ac). </span><span class=\"S3D19 S2AF6 S2 c3843ps5i\" id=\"t1o_248\" style=\"top: 43304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023, o Grupo contratou dois novos empr\u00e9stimos, no valor total de 12,0M\u20ac. As amortiza\u00e7\u00f5es de empr\u00e9stimos com </span><span class=\"S3D1A S2AF6 S2 c3844abrd\" id=\"t1p_248\" style=\"top: 43320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es banc\u00e1rias ascenderam a 5,3M\u20ac (2022: 6,8M\u20ac). </span><span class=\"S3D1B S2AF6 S2 c3845yxj9\" id=\"t1q_248\" style=\"top: 43347px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos ocorridos nos passivos de loca\u00e7\u00e3o s\u00e3o como segue: </span><span class=\"S3D1C S2AF4 S2 c3846ygua\" id=\"t1r_248\" style=\"top: 43376px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3D1D S2AF4 S2 c3847kedv\" id=\"t1s_248\" style=\"top: 43376px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D1E S2AF4 S2 c3848ql7e\" id=\"t1t_248\" style=\"top: 43407px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3D1F S2AF6 S2 c3849j2mx\" id=\"t1u_248\" style=\"top: 43407px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3D20 S2AF6 S2 c3850us81\" id=\"t1v_248\" style=\"top: 43407px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.800 </span><span class=\"S3D21 S2AF6 S2 c3851akhv\" id=\"t1w_248\" style=\"top: 43421px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S3D22 S2AF6 S2 c3852bqv0\" id=\"t1x_248\" style=\"top: 43421px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(178) </span><span class=\"S3D23 S2AF6 S2 c38539nku\" id=\"t1y_248\" style=\"top: 43421px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D24 S2AF6 S2 c38549zb0\" id=\"t1z_248\" style=\"top: 43435px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aumentos (i) </span><span class=\"S3D25 S2AF6 S2 c38556m90\" id=\"t20_248\" style=\"top: 43435px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.055 </span><span class=\"S3D26 S2AF6 S2 c3856nt8i\" id=\"t21_248\" style=\"top: 43435px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">969 </span><span class=\"S3D27 S2AF6 S2 c3857ojaf\" id=\"t22_248\" style=\"top: 43450px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cancelamento contratos </span><span class=\"S3D28 S2AF6 S2 c3858oka6\" id=\"t23_248\" style=\"top: 43450px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3D29 S2AF6 S2 c38597d4o\" id=\"t24_248\" style=\"top: 43450px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3D2A S2AF6 S2 c38604q5v\" id=\"t25_248\" style=\"top: 43464px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gasto de juros (ii) </span><span class=\"S3D2B S2AF6 S2 c3861cdto\" id=\"t26_248\" style=\"top: 43464px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">370 </span><span class=\"S3D2C S2AF6 S2 c3862mv93\" id=\"t27_248\" style=\"top: 43464px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">276 </span><span class=\"S3D2D S2AF6 S2 c3863pgag\" id=\"t28_248\" style=\"top: 43478px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos de loca\u00e7\u00f5es (iii) </span><span class=\"S3D2E S2AF6 S2 c3864qpgo\" id=\"t29_248\" style=\"top: 43478px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.336) </span><span class=\"S3D2F S2AF6 S2 c3865pzsb\" id=\"t2a_248\" style=\"top: 43478px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.153) </span><span class=\"S3D30 S2AF4 S2 c3866soty\" id=\"t2b_248\" style=\"top: 43496px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3D31 S2AF6 S2 c3867nd39\" id=\"t2c_248\" style=\"top: 43496px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D32 S2AF6 S2 c38688cl5\" id=\"t2d_248\" style=\"top: 43496px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3D33 S2AF6 S2 c3869e071\" id=\"t2e_248\" style=\"top: 43528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3D34 S2AF6 S2 c3870m9lw\" id=\"t2f_248\" style=\"top: 43528px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui novos contratos, remensura\u00e7\u00e3o de contratos que est\u00e3o dependentes de um \u00edndice ou taxa e modifica\u00e7\u00e3o de contratos que n\u00e3o </span><span class=\"S3D35 S2AF6 S2 c3871zw9d\" id=\"t2g_248\" style=\"top: 43543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificam como uma loca\u00e7\u00e3o separada (termo). </span><span class=\"S3D36 S2AF6 S2 c3872uubb\" id=\"t2h_248\" style=\"top: 43558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) </span><span class=\"S3D37 S2AF6 S2 c38735swf\" id=\"t2i_248\" style=\"top: 43558px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclu\u00eddos em 'Gastos financeiros' (nota 31) e em 'Opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S3D38 S2AF6 S2 c3874zi7c\" id=\"t2j_248\" style=\"top: 43574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Classificados como 'Fluxos das Atividades de Financiamento' na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados. </span><span class=\"S3D39 S2AF6 S2 c3875nc3b\" id=\"t2k_248\" style=\"top: 43601px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o sobre os ativos sob direito de uso relacionados com estes passivos de loca\u00e7\u00e3o pode ser encontrada na nota 7. </span><span class=\"S3D3A S2AF6 S2 c38763q61\" id=\"t2l_248\" style=\"top: 43635px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos do Grupo t\u00eam os seguintes tipos de </span><span class=\"S3D3B S2EAB S2 c3877i7nb\" id=\"t2m_248\" style=\"top: 43635px; left: 377px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S3D3C S2AF6 S2 c387841wg\" id=\"t2n_248\" style=\"top: 43635px; left: 432px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">: </span><span class=\"S3D3D S2A51 S2 c38790u1n\" id=\"t2o_248\" style=\"top: 43666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Covenants </span><span class=\"S3D3E S2AF6 S2 c3880q0bm\" id=\"t2p_248\" style=\"top: 43692px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3 </span><span class=\"S3D3F S2AF6 S2 c3881bndi\" id=\"t2q_248\" style=\"top: 43710px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3,5 </span><span class=\"S3D40 S2AF6 S2 c38821rgd\" id=\"t2r_248\" style=\"top: 43727px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Autonomia financeira &gt;= 35%; D\u00edvida l\u00edquida / EBITDA &lt;= 4 </span><span class=\"S3D41 S2AF6 S2 c38831ptl\" id=\"t2s_248\" style=\"top: 43744px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital / n\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital em montantes significativos </span><span class=\"S3D42 S2AF6 S2 c3884abe9\" id=\"t2t_248\" style=\"top: 43761px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Varia\u00e7\u00e3o YoY do endividamento banc\u00e1rio &lt;= 20% </span><span class=\"S3D43 S2AF6 S2 c3885yxnk\" id=\"t2u_248\" style=\"top: 43779px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Gradua\u00e7\u00e3o </span><span class=\"S3D44 S2EAB S2 c3886qg9v\" id=\"t2v_248\" style=\"top: 43779px; left: 173px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pari passu </span><span class=\"S3D45 S2AF6 S2 c388722fj\" id=\"t2w_248\" style=\"top: 43779px; left: 233px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das obriga\u00e7\u00f5es </span><span class=\"S3D46 S2AF6 S2 c3888pb11\" id=\"t2x_248\" style=\"top: 43796px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3D47 S2EAB S2 c3889i1nu\" id=\"t2y_248\" style=\"top: 43796px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cross Default </span><span class=\"S3D48 S2AF6 S2 c3890ftq7\" id=\"t2z_248\" style=\"top: 43813px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Situa\u00e7\u00e3o tribut\u00e1ria e contributiva em dia </span><span class=\"S3D49 S2AF6 S2 c38918cyk\" id=\"t30_248\" style=\"top: 43831px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Presta\u00e7\u00e3o de contas </span><span class=\"S3D4A S2AF6 S2 c3892i1w8\" id=\"t31_248\" style=\"top: 43848px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Deveres de Informa\u00e7\u00e3o de Litig\u00e2ncia </span><span class=\"S3D4B S2AF6 S2 c3893cl5z\" id=\"t32_248\" style=\"top: 43866px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Seguros em vigor </span><span class=\"S3D4C S2AF6 S2 c3894m0ux\" id=\"t33_248\" style=\"top: 43895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo estava a cumprir todos os </span><span class=\"S3D4D S2EAB S2 c3895ekah\" id=\"t34_248\" style=\"top: 43895px; left: 468px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S3D4E S2AF6 S2 c3896h4ow\" id=\"t35_248\" style=\"top: 43895px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumidos contratualmente, com exce\u00e7\u00e3o do </span><span class=\"S3D4F S2EAB S2 c38977x4v\" id=\"t36_248\" style=\"top: 43895px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S3D50 S2AF6 S2 c38984pi2\" id=\"t37_248\" style=\"top: 43910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">referente ao endividamento banc\u00e1rio do Bankinter, para o qual foi obtido o consentimento em janeiro de 2024. Assim, nos termos da IAS </span><span class=\"S3D51 S2AF6 S2 c3899epb2\" id=\"t38_248\" style=\"top: 43926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1, a d\u00edvida de m\u00e9dio e longo prazo com esta institui\u00e7\u00e3o financeira, no montante de 1M\u20ac, foi classificada como corrente nestas </span><span class=\"S3D52 S2AF6 S2 c3900wmcw\" id=\"t39_248\" style=\"top: 43941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras consolidadas. Nota ainda para referir que a Novabase comunicou a redu\u00e7\u00e3o de capital ocorrida em 2023 aos </span><span class=\"S3D53 S2AF6 S2 c39012hp1\" id=\"t3a_248\" style=\"top: 43956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">bancos, tendo recebido destes o seu consentimento, sem ren\u00fancia a quaisquer direitos ou garantias. </span><span class=\"S3D54 S2AF4 S2 c3904zxpu\" id=\"t3_249\" style=\"top: 44318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Reconcilia\u00e7\u00e3o da d\u00edvida l\u00edquida </span><span class=\"S3D55 S2AF6 S2 c3905vgj6\" id=\"t4_249\" style=\"top: 44346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida apresenta-se uma an\u00e1lise da d\u00edvida l\u00edquida e dos movimentos na d\u00edvida l\u00edquida para cada um dos per\u00edodos apresentados. </span><span class=\"S3B66 S2AF4 S2 c3906hh2x\" id=\"t5_249\" style=\"top: 44375px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B67 S2AF4 S2 c390736h9\" id=\"t6_249\" style=\"top: 44375px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D56 S2AF6 S2 c3908d781\" id=\"t7_249\" style=\"top: 44406px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa pela Demonstra\u00e7\u00e3o dos Fluxos de Caixa </span><span class=\"S3D57 S2AF6 S2 c3909cr9g\" id=\"t8_249\" style=\"top: 44406px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3D58 S2AF6 S2 c3910poaj\" id=\"t9_249\" style=\"top: 44406px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D59 S2AF6 S2 c39113zw2\" id=\"ta_249\" style=\"top: 44420px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis at\u00e9 1 ano (incluindo \"overdrafts\") </span><span class=\"S3D5A S2AF6 S2 c3912tg9c\" id=\"tb_249\" style=\"top: 44420px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.436) </span><span class=\"S3D5B S2AF6 S2 c39137ap3\" id=\"tc_249\" style=\"top: 44420px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.937) </span><span class=\"S3D5C S2AF6 S2 c3914i9zc\" id=\"td_249\" style=\"top: 44434px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis ap\u00f3s 1 ano </span><span class=\"S3D5D S2AF6 S2 c3915coy4\" id=\"te_249\" style=\"top: 44434px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(18.383) </span><span class=\"S3D5E S2AF6 S2 c3916yl8b\" id=\"tf_249\" style=\"top: 44434px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.314) </span><span class=\"S3D5F S2AF4 S2 c3917u6bx\" id=\"tg_249\" style=\"top: 44452px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3B72 S2AF6 S2 c39185pst\" id=\"th_249\" style=\"top: 44452px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span><span class=\"S3B73 S2AF6 S2 c3919cxji\" id=\"ti_249\" style=\"top: 44452px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3D60 S2AF4 S2 c3920bpsg\" id=\"tj_249\" style=\"top: 44512px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e </span><span class=\"S3D61 S2AF4 S2 c39215o3i\" id=\"tk_249\" style=\"top: 44526px; left: 305px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">equivalentes </span><span class=\"S3D62 S2AF4 S2 c3922x8ie\" id=\"tl_249\" style=\"top: 44540px; left: 322px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a caixa </span><span class=\"S3D63 S2AF4 S2 c3923h5li\" id=\"tm_249\" style=\"top: 44484px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D64 S2AF4 S2 c3924ftwa\" id=\"tn_249\" style=\"top: 44498px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D65 S2AF4 S2 c39258tlh\" id=\"to_249\" style=\"top: 44512px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D66 S2AF4 S2 c3926fnul\" id=\"tp_249\" style=\"top: 44526px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D67 S2AF4 S2 c3927af4h\" id=\"tq_249\" style=\"top: 44540px; left: 423px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D68 S2AF4 S2 c39286prj\" id=\"tr_249\" style=\"top: 44484px; left: 499px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D69 S2AF4 S2 c3929cdj2\" id=\"ts_249\" style=\"top: 44498px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D6A S2AF4 S2 c3930bcdo\" id=\"tt_249\" style=\"top: 44512px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D6B S2AF4 S2 c3931y3sk\" id=\"tu_249\" style=\"top: 44526px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D6C S2AF4 S2 c3932vdzg\" id=\"tv_249\" style=\"top: 44540px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D6D S2AF4 S2 c3933g5gc\" id=\"tw_249\" style=\"top: 44498px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D6E S2AF4 S2 c39340u5n\" id=\"tx_249\" style=\"top: 44512px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D6F S2AF4 S2 c3935vdo6\" id=\"ty_249\" style=\"top: 44526px; left: 586px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D70 S2AF4 S2 c3936sy0c\" id=\"tz_249\" style=\"top: 44540px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D71 S2AF4 S2 c393786m6\" id=\"t10_249\" style=\"top: 44498px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D72 S2AF4 S2 c393840l5\" id=\"t11_249\" style=\"top: 44512px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D73 S2AF4 S2 c39397icy\" id=\"t12_249\" style=\"top: 44526px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D74 S2AF4 S2 c3940or9t\" id=\"t13_249\" style=\"top: 44540px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D75 S2AF4 S2 c3941hsu4\" id=\"t14_249\" style=\"top: 44540px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3D76 S2AF4 S2 c3942k1ay\" id=\"t15_249\" style=\"top: 44570px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3D77 S2AF6 S2 c394344el\" id=\"t16_249\" style=\"top: 44570px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68.433 </span><span class=\"S3D78 S2AF6 S2 c3944vosa\" id=\"t17_249\" style=\"top: 44570px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.800) </span><span class=\"S3D79 S2AF6 S2 c3945qoy4\" id=\"t18_249\" style=\"top: 44570px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.400) </span><span class=\"S3D7A S2AF6 S2 c3946vtxn\" id=\"t19_249\" style=\"top: 44570px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.783) </span><span class=\"S3D7B S2AF6 S2 c39471chv\" id=\"t1a_249\" style=\"top: 44570px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.017) </span><span class=\"S3D7C S2AF6 S2 c3948kna1\" id=\"t1b_249\" style=\"top: 44570px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.433 </span><span class=\"S3D7D S2EAB S2 c3949cnbd\" id=\"t1c_249\" style=\"top: 44598px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3D7E S2AF6 S2 c3950rb7z\" id=\"t1d_249\" style=\"top: 44598px; left: 337px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(26.750) </span><span class=\"S3D7F S2AF6 S2 c3951sma2\" id=\"t1e_249\" style=\"top: 44598px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.800 </span><span class=\"S3D80 S2AF6 S2 c3952w103\" id=\"t1f_249\" style=\"top: 44598px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D81 S2AF6 S2 c3953lup3\" id=\"t1g_249\" style=\"top: 44598px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.877 </span><span class=\"S3D82 S2AF6 S2 c39547ll8\" id=\"t1h_249\" style=\"top: 44598px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D83 S2AF6 S2 c39556n44\" id=\"t1i_249\" style=\"top: 44598px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.073) </span><span class=\"S3D84 S2AF6 S2 c3956bkhz\" id=\"t1j_249\" style=\"top: 44612px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3D85 S2AF6 S2 c3957d40m\" id=\"t1k_249\" style=\"top: 44612px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D86 S2AF6 S2 c3958gcwh\" id=\"t1l_249\" style=\"top: 44612px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D87 S2AF6 S2 c3959vb2e\" id=\"t1m_249\" style=\"top: 44612px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D88 S2AF6 S2 c39609u7k\" id=\"t1n_249\" style=\"top: 44612px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D89 S2AF6 S2 c3961jkkm\" id=\"t1o_249\" style=\"top: 44612px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8A S2AF6 S2 c39622rzr\" id=\"t1p_249\" style=\"top: 44612px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8B S2AF6 S2 c39631zbo\" id=\"t1q_249\" style=\"top: 44626px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3D8C S2AF6 S2 c3964p7bh\" id=\"t1r_249\" style=\"top: 44626px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D8D S2AF6 S2 c39658xf2\" id=\"t1s_249\" style=\"top: 44626px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8E S2AF6 S2 c3966w6y6\" id=\"t1t_249\" style=\"top: 44626px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8F S2AF6 S2 c3967vy2a\" id=\"t1u_249\" style=\"top: 44626px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D90 S2AF6 S2 c3968hnc7\" id=\"t1v_249\" style=\"top: 44626px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D91 S2AF6 S2 c39699wky\" id=\"t1w_249\" style=\"top: 44626px; left: 800px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D92 S2AF6 S2 c3970iwav\" id=\"t1x_249\" style=\"top: 44641px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3D93 S2AF6 S2 c3971mhgq\" id=\"t1y_249\" style=\"top: 44641px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D94 S2AF6 S2 c39727k8m\" id=\"t1z_249\" style=\"top: 44641px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D95 S2AF6 S2 c3973ujcg\" id=\"t20_249\" style=\"top: 44641px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3D96 S2AF6 S2 c3974mmct\" id=\"t21_249\" style=\"top: 44641px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.831) </span><span class=\"S3D97 S2AF6 S2 c3975k0j3\" id=\"t22_249\" style=\"top: 44641px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.872 </span><span class=\"S3D98 S2AF6 S2 c3976rc72\" id=\"t23_249\" style=\"top: 44641px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41 </span><span class=\"S3D99 S2AF4 S2 c3977ntzu\" id=\"t24_249\" style=\"top: 44659px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3D9A S2AF6 S2 c3978gwx7\" id=\"t25_249\" style=\"top: 44659px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D9B S2AF6 S2 c3979wp6k\" id=\"t26_249\" style=\"top: 44659px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D9C S2AF6 S2 c39801izs\" id=\"t27_249\" style=\"top: 44659px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5.200) </span><span class=\"S3D9D S2AF6 S2 c39813wft\" id=\"t28_249\" style=\"top: 44659px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.737) </span><span class=\"S3D9E S2AF6 S2 c3982t90q\" id=\"t29_249\" style=\"top: 44659px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.114) </span><span class=\"S3D9F S2AF6 S2 c39830wgm\" id=\"t2a_249\" style=\"top: 44659px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3DA0 S2EAB S2 c39846uhj\" id=\"t2b_249\" style=\"top: 44688px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3DA1 S2AF6 S2 c3985cvsn\" id=\"t2c_249\" style=\"top: 44688px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.218 </span><span class=\"S3DA2 S2AF6 S2 c3986w6jd\" id=\"t2d_249\" style=\"top: 44688px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.338 </span><span class=\"S3DA3 S2AF6 S2 c39874x76\" id=\"t2e_249\" style=\"top: 44688px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12.000) </span><span class=\"S3DA4 S2AF6 S2 c3988by3p\" id=\"t2f_249\" style=\"top: 44688px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.966 </span><span class=\"S3DA5 S2AF6 S2 c3989v3qh\" id=\"t2g_249\" style=\"top: 44688px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA6 S2AF6 S2 c3990e35h\" id=\"t2h_249\" style=\"top: 44688px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.522 </span><span class=\"S3DA7 S2AF6 S2 c3991cex0\" id=\"t2i_249\" style=\"top: 44702px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3DA8 S2AF6 S2 c3992msx0\" id=\"t2j_249\" style=\"top: 44702px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA9 S2AF6 S2 c3993zmf3\" id=\"t2k_249\" style=\"top: 44702px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAA S2AF6 S2 c39942aez\" id=\"t2l_249\" style=\"top: 44702px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAB S2AF6 S2 c39950hyr\" id=\"t2m_249\" style=\"top: 44702px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAC S2AF6 S2 c3996mkgw\" id=\"t2n_249\" style=\"top: 44702px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAD S2AF6 S2 c3997e8x5\" id=\"t2o_249\" style=\"top: 44702px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAE S2AF6 S2 c3998sztz\" id=\"t2p_249\" style=\"top: 44716px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3DAF S2AF6 S2 c3999nbdd\" id=\"t2q_249\" style=\"top: 44716px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB0 S2AF6 S2 c40001u2j\" id=\"t2r_249\" style=\"top: 44716px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB1 S2AF6 S2 c4001nu0g\" id=\"t2s_249\" style=\"top: 44716px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB2 S2AF6 S2 c4002ac19\" id=\"t2t_249\" style=\"top: 44716px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB3 S2AF6 S2 c4003ocye\" id=\"t2u_249\" style=\"top: 44716px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB4 S2AF6 S2 c4004jyqu\" id=\"t2v_249\" style=\"top: 44716px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB5 S2AF6 S2 c4005esex\" id=\"t2w_249\" style=\"top: 44730px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito da varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3DB6 S2AF6 S2 c4006j8zn\" id=\"t2x_249\" style=\"top: 44730px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB7 S2AF6 S2 c4007rmgq\" id=\"t2y_249\" style=\"top: 44730px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB8 S2AF6 S2 c40083f9a\" id=\"t2z_249\" style=\"top: 44730px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB9 S2AF6 S2 c4009lpp3\" id=\"t30_249\" style=\"top: 44730px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBA S2AF6 S2 c40106pd9\" id=\"t31_249\" style=\"top: 44730px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBB S2AF6 S2 c40112zyk\" id=\"t32_249\" style=\"top: 44730px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBC S2AF6 S2 c4012sfyb\" id=\"t33_249\" style=\"top: 44744px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3DBD S2AF6 S2 c4013o07y\" id=\"t34_249\" style=\"top: 44744px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBE S2AF6 S2 c4014n2a8\" id=\"t35_249\" style=\"top: 44744px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.613) </span><span class=\"S3DBF S2AF6 S2 c4015hnjl\" id=\"t36_249\" style=\"top: 44744px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.613 </span><span class=\"S3DC0 S2AF6 S2 c4016zu07\" id=\"t37_249\" style=\"top: 44744px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.190) </span><span class=\"S3DC1 S2AF6 S2 c4017zbfn\" id=\"t38_249\" style=\"top: 44744px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.195 </span><span class=\"S3DC2 S2AF6 S2 c40181u4v\" id=\"t39_249\" style=\"top: 44744px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S3DC3 S2AF4 S2 c4019o3et\" id=\"t3a_249\" style=\"top: 44763px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3DC4 S2AF6 S2 c402099s9\" id=\"t3b_249\" style=\"top: 44763px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3DC5 S2AF6 S2 c4021gx0d\" id=\"t3c_249\" style=\"top: 44763px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.475) </span><span class=\"S3DC6 S2AF6 S2 c40228rxv\" id=\"t3d_249\" style=\"top: 44763px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.587) </span><span class=\"S3DC7 S2AF6 S2 c4023ll00\" id=\"t3e_249\" style=\"top: 44763px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.961) </span><span class=\"S3DC8 S2AF6 S2 c4024upif\" id=\"t3f_249\" style=\"top: 44763px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.796) </span><span class=\"S3DC9 S2AF6 S2 c40258jav\" id=\"t3g_249\" style=\"top: 44763px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14715": {
   "value": "<span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14716": {
   "value": "<span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S3ED3 S2AF4 S2 c4315hvby\" id=\"t10_252\" style=\"top: 48533px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30. </span><span class=\"S3ED4 S2AF4 S2 c4316odal\" id=\"t11_252\" style=\"top: 48533px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Rendimentos financeiros </span><span class=\"S3ED5 S2AF4 S2 c43179o6r\" id=\"t12_252\" style=\"top: 48562px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3ED6 S2AF4 S2 c431832wr\" id=\"t13_252\" style=\"top: 48562px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ED7 S2AF6 S2 c4319avvu\" id=\"t14_252\" style=\"top: 48596px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros obtidos </span><span class=\"S3ED8 S2AF6 S2 c4320o7q5\" id=\"t15_252\" style=\"top: 48596px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">502 </span><span class=\"S3ED9 S2AF6 S2 c4321btbk\" id=\"t16_252\" style=\"top: 48596px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27 </span><span class=\"S3EDA S2AF6 S2 c4322zcur\" id=\"t17_252\" style=\"top: 48610px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio favor\u00e1veis </span><span class=\"S3EDB S2AF6 S2 c43233hdw\" id=\"t18_252\" style=\"top: 48610px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">889 </span><span class=\"S3EDC S2AF6 S2 c43240knj\" id=\"t19_252\" style=\"top: 48610px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.635 </span><span class=\"S3EDD S2AF6 S2 c4325kbrp\" id=\"t1a_252\" style=\"top: 48624px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3EDE S2AF6 S2 c4326u6lm\" id=\"t1b_252\" style=\"top: 48624px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">298 </span><span class=\"S3EDF S2AF6 S2 c43273fgk\" id=\"t1c_252\" style=\"top: 48624px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">365 </span><span class=\"S3EE0 S2AF6 S2 c4328jzw4\" id=\"t1d_252\" style=\"top: 48639px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dividendos de ativos financeiros </span><span class=\"S3EE1 S2AF6 S2 c4329gbs2\" id=\"t1e_252\" style=\"top: 48639px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EE2 S2AF6 S2 c4330iox8\" id=\"t1f_252\" style=\"top: 48639px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3EE3 S2AF6 S2 c4331rnay\" id=\"t1g_252\" style=\"top: 48653px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EE4 S2AF6 S2 c4332qeur\" id=\"t1h_252\" style=\"top: 48653px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o de ativos financeiros </span><span class=\"S3EE5 S2AF6 S2 c4333pzq0\" id=\"t1i_252\" style=\"top: 48653px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3EE6 S2AF6 S2 c4334p6ne\" id=\"t1j_252\" style=\"top: 48653px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88 </span><span class=\"S3EE7 S2AF6 S2 c4335fjbd\" id=\"t1k_252\" style=\"top: 48667px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3EE8 S2AF6 S2 c4336rfz9\" id=\"t1l_252\" style=\"top: 48667px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EE9 S2AF6 S2 c433755hr\" id=\"t1m_252\" style=\"top: 48667px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S3EEA S2AF6 S2 c4338jj9g\" id=\"t1n_252\" style=\"top: 48685px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.700 </span><span class=\"S3EEB S2AF6 S2 c4339yvrl\" id=\"t1o_252\" style=\"top: 48685px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.120 </span><span class=\"S3EEC S2AF6 S2 c4340hpmj\" id=\"t1p_252\" style=\"top: 48717px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EED S2AF6 S2 c4341kdif\" id=\"t1q_252\" style=\"top: 48717px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o da Powerdata, Lda. e em 2022 \u00e0 aliena\u00e7\u00e3o de a\u00e7\u00f5es na Probely, S.A. (ver notas 9 e 39). </span><span class=\"S3EEE S2AF4 S2 c4342uu9p\" id=\"t1r_252\" style=\"top: 48760px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31. </span><span class=\"S3EEF S2AF4 S2 c4343p4vw\" id=\"t1s_252\" style=\"top: 48760px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos financeiros </span><span class=\"S3EF0 S2AF4 S2 c4344w73u\" id=\"t1t_252\" style=\"top: 48789px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EF1 S2AF4 S2 c4345w3kh\" id=\"t1u_252\" style=\"top: 48789px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EF2 S2AF6 S2 c4346skbe\" id=\"t1v_252\" style=\"top: 48823px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros pagos </span><span class=\"S3EF3 S2AF6 S2 c4347x6ia\" id=\"t1w_252\" style=\"top: 48837px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- empr\u00e9stimos </span><span class=\"S3EF4 S2AF6 S2 c4348un00\" id=\"t1x_252\" style=\"top: 48837px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(783) </span><span class=\"S3EF5 S2AF6 S2 c4349tb01\" id=\"t1y_252\" style=\"top: 48837px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(204) </span><span class=\"S3EF6 S2AF6 S2 c4350stx4\" id=\"t1z_252\" style=\"top: 48851px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- contratos de loca\u00e7\u00e3o (nota 21) </span><span class=\"S3EF7 S2AF6 S2 c4351l6gw\" id=\"t20_252\" style=\"top: 48851px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(365) </span><span class=\"S3EF8 S2AF6 S2 c4352nwgf\" id=\"t21_252\" style=\"top: 48851px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(231) </span><span class=\"S3EF9 S2AF6 S2 c4353qfw0\" id=\"t22_252\" style=\"top: 48865px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- outros juros </span><span class=\"S3EFA S2AF6 S2 c4354ifp5\" id=\"t23_252\" style=\"top: 48865px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7) </span><span class=\"S3EFB S2AF6 S2 c43553xig\" id=\"t24_252\" style=\"top: 48865px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3EFC S2AF6 S2 c4356e3vj\" id=\"t25_252\" style=\"top: 48879px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas com garantias banc\u00e1rias </span><span class=\"S3EFD S2AF6 S2 c4357d8g5\" id=\"t26_252\" style=\"top: 48879px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S3EFE S2AF6 S2 c4358ocs4\" id=\"t27_252\" style=\"top: 48879px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S3EFF S2AF6 S2 c4359udo9\" id=\"t28_252\" style=\"top: 48893px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os e comiss\u00f5es banc\u00e1rias </span><span class=\"S3F00 S2AF6 S2 c4360zqr5\" id=\"t29_252\" style=\"top: 48893px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(139) </span><span class=\"S3F01 S2AF6 S2 c4361u8za\" id=\"t2a_252\" style=\"top: 48893px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(114) </span><span class=\"S3F02 S2AF6 S2 c4362ziel\" id=\"t2b_252\" style=\"top: 48908px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis </span><span class=\"S3F03 S2AF6 S2 c4363a1js\" id=\"t2c_252\" style=\"top: 48908px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.017) </span><span class=\"S3F04 S2AF6 S2 c4364y9ds\" id=\"t2d_252\" style=\"top: 48908px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.814) </span><span class=\"S3F05 S2AF6 S2 c4365rn9g\" id=\"t2e_252\" style=\"top: 48922px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3F06 S2AF6 S2 c4366paji\" id=\"t2f_252\" style=\"top: 48922px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(19) </span><span class=\"S3F07 S2AF6 S2 c4367xsgn\" id=\"t2g_252\" style=\"top: 48922px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(127) </span><span class=\"S3F08 S2AF6 S2 c4368boxk\" id=\"t2h_252\" style=\"top: 48936px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas (nota 11) </span><span class=\"S3F09 S2AF6 S2 c4369of1f\" id=\"t2i_252\" style=\"top: 48936px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(430) </span><span class=\"S3F0A S2AF6 S2 c43701dzz\" id=\"t2j_252\" style=\"top: 48936px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F0B S2AF6 S2 c4371g5rt\" id=\"t2k_252\" style=\"top: 48950px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F0C S2AF6 S2 c4372m9ln\" id=\"t2l_252\" style=\"top: 48950px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos-valia na aliena\u00e7\u00e3o/liquida\u00e7\u00e3o de ativos financeiros </span><span class=\"S3F0D S2AF6 S2 c4373wbol\" id=\"t2m_252\" style=\"top: 48950px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(100) </span><span class=\"S3F0E S2AF6 S2 c4374r1p6\" id=\"t2n_252\" style=\"top: 48950px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F0F S2AF6 S2 c4375c7k9\" id=\"t2o_252\" style=\"top: 48964px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o de contrapresta\u00e7\u00e3o contingente </span><span class=\"S3F10 S2AF6 S2 c437681at\" id=\"t2p_252\" style=\"top: 48964px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F11 S2AF6 S2 c4377pou5\" id=\"t2q_252\" style=\"top: 48964px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F12 S2AF6 S2 c4378xjpt\" id=\"t2r_252\" style=\"top: 48978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3F13 S2AF6 S2 c43796i62\" id=\"t2s_252\" style=\"top: 48978px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3F14 S2AF6 S2 c43803abn\" id=\"t2t_252\" style=\"top: 48978px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F15 S2AF6 S2 c438120a7\" id=\"t2u_252\" style=\"top: 48997px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.915) </span><span class=\"S3F16 S2AF6 S2 c43828ej4\" id=\"t2v_252\" style=\"top: 48997px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.542) </span><span class=\"S3F17 S2AF6 S2 c4383v99l\" id=\"t2w_252\" style=\"top: 49028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F18 S2AF6 S2 c4384nc6l\" id=\"t2x_252\" style=\"top: 49028px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o do FCR Istart I (ver notas 9 e 39). </span><span class=\"S3F19 S2AF6 S2 c4385evb2\" id=\"t2y_252\" style=\"top: 49062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o na rubrica de \u2018Gastos financeiros\u2019 deve-se essencialmente ao aumento dos juros suportados com empr\u00e9stimos banc\u00e1rios e </span><span class=\"S3F1A S2AF6 S2 c4386gu2y\" id=\"t2z_252\" style=\"top: 49077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00f5es, em resultado da subida das taxas de juro de mercado mas tamb\u00e9m do aumento do endividamento do Grupo (novos </span><span class=\"S3F1B S2AF6 S2 c4387wnes\" id=\"t30_252\" style=\"top: 49093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financiamentos obtidos em 2023 e extens\u00e3o do contrato de loca\u00e7\u00e3o da sede). </span><span class=\"S3F1C S2AF6 S2 c4388isiq\" id=\"t31_252\" style=\"top: 49120px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis diminu\u00edram em termos hom\u00f3logos, contudo, considerando uma leitura conjunta com as diferen\u00e7as </span><span class=\"S3F1D S2AF6 S2 c4389n65t\" id=\"t32_252\" style=\"top: 49136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e2mbio favor\u00e1veis apresentadas em \u2018Rendimentos financeiros\u2019 (nota 30), conclui-se que os resultados com diferen\u00e7as cambiais do </span><span class=\"S3F1E S2AF6 S2 c4390ukc3\" id=\"t33_252\" style=\"top: 49151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo mantiveram-se est\u00e1veis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14717": {
   "value": "<span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S3EEE S2AF4 S2 c4342uu9p\" id=\"t1r_252\" style=\"top: 48760px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31. </span><span class=\"S3EEF S2AF4 S2 c4343p4vw\" id=\"t1s_252\" style=\"top: 48760px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos financeiros </span><span class=\"S3EF0 S2AF4 S2 c4344w73u\" id=\"t1t_252\" style=\"top: 48789px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EF1 S2AF4 S2 c4345w3kh\" id=\"t1u_252\" style=\"top: 48789px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EF2 S2AF6 S2 c4346skbe\" id=\"t1v_252\" style=\"top: 48823px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros pagos </span><span class=\"S3EF3 S2AF6 S2 c4347x6ia\" id=\"t1w_252\" style=\"top: 48837px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- empr\u00e9stimos </span><span class=\"S3EF4 S2AF6 S2 c4348un00\" id=\"t1x_252\" style=\"top: 48837px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(783) </span><span class=\"S3EF5 S2AF6 S2 c4349tb01\" id=\"t1y_252\" style=\"top: 48837px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(204) </span><span class=\"S3EF6 S2AF6 S2 c4350stx4\" id=\"t1z_252\" style=\"top: 48851px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- contratos de loca\u00e7\u00e3o (nota 21) </span><span class=\"S3EF7 S2AF6 S2 c4351l6gw\" id=\"t20_252\" style=\"top: 48851px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(365) </span><span class=\"S3EF8 S2AF6 S2 c4352nwgf\" id=\"t21_252\" style=\"top: 48851px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(231) </span><span class=\"S3EF9 S2AF6 S2 c4353qfw0\" id=\"t22_252\" style=\"top: 48865px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- outros juros </span><span class=\"S3EFA S2AF6 S2 c4354ifp5\" id=\"t23_252\" style=\"top: 48865px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7) </span><span class=\"S3EFB S2AF6 S2 c43553xig\" id=\"t24_252\" style=\"top: 48865px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3EFC S2AF6 S2 c4356e3vj\" id=\"t25_252\" style=\"top: 48879px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas com garantias banc\u00e1rias </span><span class=\"S3EFD S2AF6 S2 c4357d8g5\" id=\"t26_252\" style=\"top: 48879px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S3EFE S2AF6 S2 c4358ocs4\" id=\"t27_252\" style=\"top: 48879px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S3EFF S2AF6 S2 c4359udo9\" id=\"t28_252\" style=\"top: 48893px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os e comiss\u00f5es banc\u00e1rias </span><span class=\"S3F00 S2AF6 S2 c4360zqr5\" id=\"t29_252\" style=\"top: 48893px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(139) </span><span class=\"S3F01 S2AF6 S2 c4361u8za\" id=\"t2a_252\" style=\"top: 48893px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(114) </span><span class=\"S3F02 S2AF6 S2 c4362ziel\" id=\"t2b_252\" style=\"top: 48908px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis </span><span class=\"S3F03 S2AF6 S2 c4363a1js\" id=\"t2c_252\" style=\"top: 48908px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.017) </span><span class=\"S3F04 S2AF6 S2 c4364y9ds\" id=\"t2d_252\" style=\"top: 48908px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.814) </span><span class=\"S3F05 S2AF6 S2 c4365rn9g\" id=\"t2e_252\" style=\"top: 48922px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3F06 S2AF6 S2 c4366paji\" id=\"t2f_252\" style=\"top: 48922px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(19) </span><span class=\"S3F07 S2AF6 S2 c4367xsgn\" id=\"t2g_252\" style=\"top: 48922px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(127) </span><span class=\"S3F08 S2AF6 S2 c4368boxk\" id=\"t2h_252\" style=\"top: 48936px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas (nota 11) </span><span class=\"S3F09 S2AF6 S2 c4369of1f\" id=\"t2i_252\" style=\"top: 48936px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(430) </span><span class=\"S3F0A S2AF6 S2 c43701dzz\" id=\"t2j_252\" style=\"top: 48936px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F0B S2AF6 S2 c4371g5rt\" id=\"t2k_252\" style=\"top: 48950px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F0C S2AF6 S2 c4372m9ln\" id=\"t2l_252\" style=\"top: 48950px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos-valia na aliena\u00e7\u00e3o/liquida\u00e7\u00e3o de ativos financeiros </span><span class=\"S3F0D S2AF6 S2 c4373wbol\" id=\"t2m_252\" style=\"top: 48950px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(100) </span><span class=\"S3F0E S2AF6 S2 c4374r1p6\" id=\"t2n_252\" style=\"top: 48950px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F0F S2AF6 S2 c4375c7k9\" id=\"t2o_252\" style=\"top: 48964px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o de contrapresta\u00e7\u00e3o contingente </span><span class=\"S3F10 S2AF6 S2 c437681at\" id=\"t2p_252\" style=\"top: 48964px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F11 S2AF6 S2 c4377pou5\" id=\"t2q_252\" style=\"top: 48964px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F12 S2AF6 S2 c4378xjpt\" id=\"t2r_252\" style=\"top: 48978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3F13 S2AF6 S2 c43796i62\" id=\"t2s_252\" style=\"top: 48978px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3F14 S2AF6 S2 c43803abn\" id=\"t2t_252\" style=\"top: 48978px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F15 S2AF6 S2 c438120a7\" id=\"t2u_252\" style=\"top: 48997px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.915) </span><span class=\"S3F16 S2AF6 S2 c43828ej4\" id=\"t2v_252\" style=\"top: 48997px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.542) </span><span class=\"S3F17 S2AF6 S2 c4383v99l\" id=\"t2w_252\" style=\"top: 49028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F18 S2AF6 S2 c4384nc6l\" id=\"t2x_252\" style=\"top: 49028px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o do FCR Istart I (ver notas 9 e 39). </span><span class=\"S3F19 S2AF6 S2 c4385evb2\" id=\"t2y_252\" style=\"top: 49062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o na rubrica de \u2018Gastos financeiros\u2019 deve-se essencialmente ao aumento dos juros suportados com empr\u00e9stimos banc\u00e1rios e </span><span class=\"S3F1A S2AF6 S2 c4386gu2y\" id=\"t2z_252\" style=\"top: 49077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00f5es, em resultado da subida das taxas de juro de mercado mas tamb\u00e9m do aumento do endividamento do Grupo (novos </span><span class=\"S3F1B S2AF6 S2 c4387wnes\" id=\"t30_252\" style=\"top: 49093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financiamentos obtidos em 2023 e extens\u00e3o do contrato de loca\u00e7\u00e3o da sede). </span><span class=\"S3F1C S2AF6 S2 c4388isiq\" id=\"t31_252\" style=\"top: 49120px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis diminu\u00edram em termos hom\u00f3logos, contudo, considerando uma leitura conjunta com as diferen\u00e7as </span><span class=\"S3F1D S2AF6 S2 c4389n65t\" id=\"t32_252\" style=\"top: 49136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e2mbio favor\u00e1veis apresentadas em \u2018Rendimentos financeiros\u2019 (nota 30), conclui-se que os resultados com diferen\u00e7as cambiais do </span><span class=\"S3F1E S2AF6 S2 c4390ukc3\" id=\"t33_252\" style=\"top: 49151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo mantiveram-se est\u00e1veis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14718": {
   "value": "<span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14719": {
   "value": "<span class=\"S3060 S2EAB S2 c519176a\" id=\"tr_222\" style=\"top: 9680px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.13. </span><span class=\"S3061 S2EAB S2 c520gq1x\" id=\"ts_222\" style=\"top: 9680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3062 S2AF6 S2 c52115d9\" id=\"tt_222\" style=\"top: 9708px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, os empr\u00e9stimos compreendem as d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito e os passivos relativos a loca\u00e7\u00f5es (ver tamb\u00e9m </span><span class=\"S3063 S2AF6 S2 c522elj5\" id=\"tu_222\" style=\"top: 9723px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.20.). </span><span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3067 S2AF6 S2 c526s72l\" id=\"ty_222\" style=\"top: 9809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o classificados como passivos correntes, a n\u00e3o ser que o Grupo tenha o direito incondicional para diferir a liquida\u00e7\u00e3o </span><span class=\"S3068 S2AF6 S2 c5272s2d\" id=\"tz_222\" style=\"top: 9824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do passivo por mais de 12 meses ap\u00f3s a data de relato. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14724": {
   "value": "<span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S3EEE S2AF4 S2 c4342uu9p\" id=\"t1r_252\" style=\"top: 48760px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31. </span><span class=\"S3EEF S2AF4 S2 c4343p4vw\" id=\"t1s_252\" style=\"top: 48760px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos financeiros </span><span class=\"S3EF0 S2AF4 S2 c4344w73u\" id=\"t1t_252\" style=\"top: 48789px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EF1 S2AF4 S2 c4345w3kh\" id=\"t1u_252\" style=\"top: 48789px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EF2 S2AF6 S2 c4346skbe\" id=\"t1v_252\" style=\"top: 48823px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros pagos </span><span class=\"S3EF3 S2AF6 S2 c4347x6ia\" id=\"t1w_252\" style=\"top: 48837px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- empr\u00e9stimos </span><span class=\"S3EF4 S2AF6 S2 c4348un00\" id=\"t1x_252\" style=\"top: 48837px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(783) </span><span class=\"S3EF5 S2AF6 S2 c4349tb01\" id=\"t1y_252\" style=\"top: 48837px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(204) </span><span class=\"S3EF6 S2AF6 S2 c4350stx4\" id=\"t1z_252\" style=\"top: 48851px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- contratos de loca\u00e7\u00e3o (nota 21) </span><span class=\"S3EF7 S2AF6 S2 c4351l6gw\" id=\"t20_252\" style=\"top: 48851px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(365) </span><span class=\"S3EF8 S2AF6 S2 c4352nwgf\" id=\"t21_252\" style=\"top: 48851px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(231) </span><span class=\"S3EF9 S2AF6 S2 c4353qfw0\" id=\"t22_252\" style=\"top: 48865px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- outros juros </span><span class=\"S3EFA S2AF6 S2 c4354ifp5\" id=\"t23_252\" style=\"top: 48865px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7) </span><span class=\"S3EFB S2AF6 S2 c43553xig\" id=\"t24_252\" style=\"top: 48865px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3EFC S2AF6 S2 c4356e3vj\" id=\"t25_252\" style=\"top: 48879px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas com garantias banc\u00e1rias </span><span class=\"S3EFD S2AF6 S2 c4357d8g5\" id=\"t26_252\" style=\"top: 48879px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S3EFE S2AF6 S2 c4358ocs4\" id=\"t27_252\" style=\"top: 48879px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S3EFF S2AF6 S2 c4359udo9\" id=\"t28_252\" style=\"top: 48893px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os e comiss\u00f5es banc\u00e1rias </span><span class=\"S3F00 S2AF6 S2 c4360zqr5\" id=\"t29_252\" style=\"top: 48893px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(139) </span><span class=\"S3F01 S2AF6 S2 c4361u8za\" id=\"t2a_252\" style=\"top: 48893px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(114) </span><span class=\"S3F02 S2AF6 S2 c4362ziel\" id=\"t2b_252\" style=\"top: 48908px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis </span><span class=\"S3F03 S2AF6 S2 c4363a1js\" id=\"t2c_252\" style=\"top: 48908px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.017) </span><span class=\"S3F04 S2AF6 S2 c4364y9ds\" id=\"t2d_252\" style=\"top: 48908px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.814) </span><span class=\"S3F05 S2AF6 S2 c4365rn9g\" id=\"t2e_252\" style=\"top: 48922px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3F06 S2AF6 S2 c4366paji\" id=\"t2f_252\" style=\"top: 48922px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(19) </span><span class=\"S3F07 S2AF6 S2 c4367xsgn\" id=\"t2g_252\" style=\"top: 48922px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(127) </span><span class=\"S3F08 S2AF6 S2 c4368boxk\" id=\"t2h_252\" style=\"top: 48936px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas (nota 11) </span><span class=\"S3F09 S2AF6 S2 c4369of1f\" id=\"t2i_252\" style=\"top: 48936px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(430) </span><span class=\"S3F0A S2AF6 S2 c43701dzz\" id=\"t2j_252\" style=\"top: 48936px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F0B S2AF6 S2 c4371g5rt\" id=\"t2k_252\" style=\"top: 48950px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F0C S2AF6 S2 c4372m9ln\" id=\"t2l_252\" style=\"top: 48950px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos-valia na aliena\u00e7\u00e3o/liquida\u00e7\u00e3o de ativos financeiros </span><span class=\"S3F0D S2AF6 S2 c4373wbol\" id=\"t2m_252\" style=\"top: 48950px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(100) </span><span class=\"S3F0E S2AF6 S2 c4374r1p6\" id=\"t2n_252\" style=\"top: 48950px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F0F S2AF6 S2 c4375c7k9\" id=\"t2o_252\" style=\"top: 48964px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o de contrapresta\u00e7\u00e3o contingente </span><span class=\"S3F10 S2AF6 S2 c437681at\" id=\"t2p_252\" style=\"top: 48964px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F11 S2AF6 S2 c4377pou5\" id=\"t2q_252\" style=\"top: 48964px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F12 S2AF6 S2 c4378xjpt\" id=\"t2r_252\" style=\"top: 48978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3F13 S2AF6 S2 c43796i62\" id=\"t2s_252\" style=\"top: 48978px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3F14 S2AF6 S2 c43803abn\" id=\"t2t_252\" style=\"top: 48978px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F15 S2AF6 S2 c438120a7\" id=\"t2u_252\" style=\"top: 48997px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.915) </span><span class=\"S3F16 S2AF6 S2 c43828ej4\" id=\"t2v_252\" style=\"top: 48997px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.542) </span><span class=\"S3F17 S2AF6 S2 c4383v99l\" id=\"t2w_252\" style=\"top: 49028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F18 S2AF6 S2 c4384nc6l\" id=\"t2x_252\" style=\"top: 49028px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o do FCR Istart I (ver notas 9 e 39). </span><span class=\"S3F19 S2AF6 S2 c4385evb2\" id=\"t2y_252\" style=\"top: 49062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o na rubrica de \u2018Gastos financeiros\u2019 deve-se essencialmente ao aumento dos juros suportados com empr\u00e9stimos banc\u00e1rios e </span><span class=\"S3F1A S2AF6 S2 c4386gu2y\" id=\"t2z_252\" style=\"top: 49077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00f5es, em resultado da subida das taxas de juro de mercado mas tamb\u00e9m do aumento do endividamento do Grupo (novos </span><span class=\"S3F1B S2AF6 S2 c4387wnes\" id=\"t30_252\" style=\"top: 49093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financiamentos obtidos em 2023 e extens\u00e3o do contrato de loca\u00e7\u00e3o da sede). </span><span class=\"S3F1C S2AF6 S2 c4388isiq\" id=\"t31_252\" style=\"top: 49120px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis diminu\u00edram em termos hom\u00f3logos, contudo, considerando uma leitura conjunta com as diferen\u00e7as </span><span class=\"S3F1D S2AF6 S2 c4389n65t\" id=\"t32_252\" style=\"top: 49136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e2mbio favor\u00e1veis apresentadas em \u2018Rendimentos financeiros\u2019 (nota 30), conclui-se que os resultados com diferen\u00e7as cambiais do </span><span class=\"S3F1E S2AF6 S2 c4390ukc3\" id=\"t33_252\" style=\"top: 49151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo mantiveram-se est\u00e1veis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14725": {
   "value": "<span class=\"S3064 S2AF6 S2 c523nkv8\" id=\"tv_222\" style=\"top: 9751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos s\u00e3o reconhecidos, inicialmente, ao seu justo valor, l\u00edquido dos custos de transa\u00e7\u00e3o incorridos. Os empr\u00e9stimos s\u00e3o, </span><span class=\"S3065 S2AF6 S2 c5243oo0\" id=\"tw_222\" style=\"top: 9766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsequentemente, registados ao custo amortizado; qualquer diferen\u00e7a entre os montantes recebidos (l\u00edquidos de custos de transa\u00e7\u00e3o) </span><span class=\"S3066 S2AF6 S2 c525amh4\" id=\"tx_222\" style=\"top: 9781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e o valor a pagar s\u00e3o reconhecidos em resultados durante o per\u00edodo dos empr\u00e9stimos usando o m\u00e9todo do juro efetivo. </span><span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14731": {
   "value": "<span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span><span class=\"S3EEE S2AF4 S2 c4342uu9p\" id=\"t1r_252\" style=\"top: 48760px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31. </span><span class=\"S3EEF S2AF4 S2 c4343p4vw\" id=\"t1s_252\" style=\"top: 48760px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos financeiros </span><span class=\"S3EF0 S2AF4 S2 c4344w73u\" id=\"t1t_252\" style=\"top: 48789px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EF1 S2AF4 S2 c4345w3kh\" id=\"t1u_252\" style=\"top: 48789px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EF2 S2AF6 S2 c4346skbe\" id=\"t1v_252\" style=\"top: 48823px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros pagos </span><span class=\"S3EF3 S2AF6 S2 c4347x6ia\" id=\"t1w_252\" style=\"top: 48837px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- empr\u00e9stimos </span><span class=\"S3EF4 S2AF6 S2 c4348un00\" id=\"t1x_252\" style=\"top: 48837px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(783) </span><span class=\"S3EF5 S2AF6 S2 c4349tb01\" id=\"t1y_252\" style=\"top: 48837px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(204) </span><span class=\"S3EF6 S2AF6 S2 c4350stx4\" id=\"t1z_252\" style=\"top: 48851px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- contratos de loca\u00e7\u00e3o (nota 21) </span><span class=\"S3EF7 S2AF6 S2 c4351l6gw\" id=\"t20_252\" style=\"top: 48851px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(365) </span><span class=\"S3EF8 S2AF6 S2 c4352nwgf\" id=\"t21_252\" style=\"top: 48851px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(231) </span><span class=\"S3EF9 S2AF6 S2 c4353qfw0\" id=\"t22_252\" style=\"top: 48865px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- outros juros </span><span class=\"S3EFA S2AF6 S2 c4354ifp5\" id=\"t23_252\" style=\"top: 48865px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7) </span><span class=\"S3EFB S2AF6 S2 c43553xig\" id=\"t24_252\" style=\"top: 48865px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3EFC S2AF6 S2 c4356e3vj\" id=\"t25_252\" style=\"top: 48879px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas com garantias banc\u00e1rias </span><span class=\"S3EFD S2AF6 S2 c4357d8g5\" id=\"t26_252\" style=\"top: 48879px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S3EFE S2AF6 S2 c4358ocs4\" id=\"t27_252\" style=\"top: 48879px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S3EFF S2AF6 S2 c4359udo9\" id=\"t28_252\" style=\"top: 48893px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os e comiss\u00f5es banc\u00e1rias </span><span class=\"S3F00 S2AF6 S2 c4360zqr5\" id=\"t29_252\" style=\"top: 48893px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(139) </span><span class=\"S3F01 S2AF6 S2 c4361u8za\" id=\"t2a_252\" style=\"top: 48893px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(114) </span><span class=\"S3F02 S2AF6 S2 c4362ziel\" id=\"t2b_252\" style=\"top: 48908px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis </span><span class=\"S3F03 S2AF6 S2 c4363a1js\" id=\"t2c_252\" style=\"top: 48908px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.017) </span><span class=\"S3F04 S2AF6 S2 c4364y9ds\" id=\"t2d_252\" style=\"top: 48908px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.814) </span><span class=\"S3F05 S2AF6 S2 c4365rn9g\" id=\"t2e_252\" style=\"top: 48922px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3F06 S2AF6 S2 c4366paji\" id=\"t2f_252\" style=\"top: 48922px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(19) </span><span class=\"S3F07 S2AF6 S2 c4367xsgn\" id=\"t2g_252\" style=\"top: 48922px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(127) </span><span class=\"S3F08 S2AF6 S2 c4368boxk\" id=\"t2h_252\" style=\"top: 48936px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas (nota 11) </span><span class=\"S3F09 S2AF6 S2 c4369of1f\" id=\"t2i_252\" style=\"top: 48936px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(430) </span><span class=\"S3F0A S2AF6 S2 c43701dzz\" id=\"t2j_252\" style=\"top: 48936px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F0B S2AF6 S2 c4371g5rt\" id=\"t2k_252\" style=\"top: 48950px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F0C S2AF6 S2 c4372m9ln\" id=\"t2l_252\" style=\"top: 48950px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos-valia na aliena\u00e7\u00e3o/liquida\u00e7\u00e3o de ativos financeiros </span><span class=\"S3F0D S2AF6 S2 c4373wbol\" id=\"t2m_252\" style=\"top: 48950px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(100) </span><span class=\"S3F0E S2AF6 S2 c4374r1p6\" id=\"t2n_252\" style=\"top: 48950px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F0F S2AF6 S2 c4375c7k9\" id=\"t2o_252\" style=\"top: 48964px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o de contrapresta\u00e7\u00e3o contingente </span><span class=\"S3F10 S2AF6 S2 c437681at\" id=\"t2p_252\" style=\"top: 48964px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F11 S2AF6 S2 c4377pou5\" id=\"t2q_252\" style=\"top: 48964px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F12 S2AF6 S2 c4378xjpt\" id=\"t2r_252\" style=\"top: 48978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3F13 S2AF6 S2 c43796i62\" id=\"t2s_252\" style=\"top: 48978px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3F14 S2AF6 S2 c43803abn\" id=\"t2t_252\" style=\"top: 48978px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F15 S2AF6 S2 c438120a7\" id=\"t2u_252\" style=\"top: 48997px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.915) </span><span class=\"S3F16 S2AF6 S2 c43828ej4\" id=\"t2v_252\" style=\"top: 48997px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.542) </span><span class=\"S3F17 S2AF6 S2 c4383v99l\" id=\"t2w_252\" style=\"top: 49028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F18 S2AF6 S2 c4384nc6l\" id=\"t2x_252\" style=\"top: 49028px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o do FCR Istart I (ver notas 9 e 39). </span><span class=\"S3F19 S2AF6 S2 c4385evb2\" id=\"t2y_252\" style=\"top: 49062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o na rubrica de \u2018Gastos financeiros\u2019 deve-se essencialmente ao aumento dos juros suportados com empr\u00e9stimos banc\u00e1rios e </span><span class=\"S3F1A S2AF6 S2 c4386gu2y\" id=\"t2z_252\" style=\"top: 49077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00f5es, em resultado da subida das taxas de juro de mercado mas tamb\u00e9m do aumento do endividamento do Grupo (novos </span><span class=\"S3F1B S2AF6 S2 c4387wnes\" id=\"t30_252\" style=\"top: 49093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financiamentos obtidos em 2023 e extens\u00e3o do contrato de loca\u00e7\u00e3o da sede). </span><span class=\"S3F1C S2AF6 S2 c4388isiq\" id=\"t31_252\" style=\"top: 49120px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis diminu\u00edram em termos hom\u00f3logos, contudo, considerando uma leitura conjunta com as diferen\u00e7as </span><span class=\"S3F1D S2AF6 S2 c4389n65t\" id=\"t32_252\" style=\"top: 49136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e2mbio favor\u00e1veis apresentadas em \u2018Rendimentos financeiros\u2019 (nota 30), conclui-se que os resultados com diferen\u00e7as cambiais do </span><span class=\"S3F1E S2AF6 S2 c4390ukc3\" id=\"t33_252\" style=\"top: 49151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo mantiveram-se est\u00e1veis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14732": {
   "value": "<span class=\"S3069 S2AF6 S2 c5289juf\" id=\"t10_222\" style=\"top: 9851px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os custos com juros relativos a empr\u00e9stimos obtidos s\u00e3o registados na rubrica de 'Gastos financeiros' em resultados do exerc\u00edcio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14736": {
   "value": "<span class=\"S306A S2EAB S2 c5292i07\" id=\"t11_222\" style=\"top: 9885px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.14. </span><span class=\"S306B S2EAB S2 c530oxyx\" id=\"t12_222\" style=\"top: 9885px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes e diferidos </span><span class=\"S306C S2AF6 S2 c531t0sm\" id=\"t13_222\" style=\"top: 9912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O imposto sobre rendimento do exerc\u00edcio compreende os impostos correntes e os impostos diferidos. Os impostos sobre o rendimento </span><span class=\"S306D S2AF6 S2 c532vw6y\" id=\"t14_222\" style=\"top: 9928px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o registados em resultados consolidados do exerc\u00edcio, exceto quando est\u00e3o relacionados com itens que sejam reconhecidos diretamente </span><span class=\"S306E S2AF6 S2 c533qs53\" id=\"t15_222\" style=\"top: 9943px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos capitais pr\u00f3prios. O valor de imposto corrente a pagar, \u00e9 determinado com base no resultado antes de impostos, ajustado de acordo </span><span class=\"S306F S2AF6 S2 c534r8zs\" id=\"t16_222\" style=\"top: 9958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as regras fiscais. </span><span class=\"S3070 S2AF6 S2 c5351l62\" id=\"t17_222\" style=\"top: 9986px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o calculados pelo m\u00e9todo da responsabilidade \u00e0 data de relato, determinado pelas diferen\u00e7as tempor\u00e1rias entre </span><span class=\"S3071 S2AF6 S2 c5362x0l\" id=\"t18_222\" style=\"top: 10001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os valores contabil\u00edsticos dos ativos e passivos nas demonstra\u00e7\u00f5es financeiras e as respetivas bases de tributa\u00e7\u00e3o. No entanto, n\u00e3o s\u00e3o </span><span class=\"S3072 S2AF6 S2 c537gl18\" id=\"t19_222\" style=\"top: 10017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados impostos diferidos sobre as diferen\u00e7as de reconhecimento de ativos e passivos numa transa\u00e7\u00e3o que n\u00e3o uma concentra\u00e7\u00e3o de </span><span class=\"S3073 S2AF6 S2 c5385b1n\" id=\"t1a_222\" style=\"top: 10032px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atividades empresariais, quando as mesmas n\u00e3o afetam nem o resultado contabil\u00edstico nem o resultado fiscal no momento da transa\u00e7\u00e3o. </span><span class=\"S3074 S2AF6 S2 c539mq6d\" id=\"t1b_222\" style=\"top: 10059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para a determina\u00e7\u00e3o do imposto diferido \u00e9 utilizada a taxa que dever\u00e1 estar em vigor no exerc\u00edcio em que as diferen\u00e7as tempor\u00e1rias </span><span class=\"S3075 S2AF6 S2 c540xcsq\" id=\"t1c_222\" style=\"top: 10075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser\u00e3o revertidas. </span><span class=\"S3076 S2AF6 S2 c541yq0u\" id=\"t1d_222\" style=\"top: 10102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos s\u00e3o reconhecidos sempre que seja prov\u00e1vel que sejam gerados lucros fiscais futuros contra os quais as </span><span class=\"S3077 S2AF6 S2 c542fe83\" id=\"t1e_222\" style=\"top: 10118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7as tempor\u00e1rias possam ser utilizadas. </span><span class=\"S3078 S2AF6 S2 c543oiqo\" id=\"t1f_222\" style=\"top: 10145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o registados para as diferen\u00e7as tempor\u00e1rias em investimentos em subsidi\u00e1rias, exceto quando a anula\u00e7\u00e3o da </span><span class=\"S3079 S2AF6 S2 c5441wm5\" id=\"t1g_222\" style=\"top: 10160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7a tempor\u00e1ria seja controlada pelo Grupo e quando seja prov\u00e1vel que a diferen\u00e7a tempor\u00e1ria n\u00e3o seja anulada num futuro </span><span class=\"S307A S2AF6 S2 c545qar2\" id=\"t1h_222\" style=\"top: 10176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo. </span><span class=\"S332B S2EAB S2 c1252vc90\" id=\"t1j_230\" style=\"top: 20392px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S332C S2EAB S2 c1253d2kd\" id=\"t1k_230\" style=\"top: 20392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento e Imposto diferido </span><span class=\"S332D S2AF6 S2 c12548eq7\" id=\"t1l_230\" style=\"top: 20420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase \u00e9 sujeito \u00e0 tributa\u00e7\u00e3o nas localiza\u00e7\u00f5es em que opera, existindo, portanto, uma componente de julgamento quando se </span><span class=\"S332E S2AF6 S2 c12550yko\" id=\"t1m_230\" style=\"top: 20435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determina o c\u00e1lculo da estimativa para impostos e a utiliza\u00e7\u00e3o dos ativos e passivos por impostos diferidos. Os ativos e passivos por </span><span class=\"S332F S2AF6 S2 c1256ctfj\" id=\"t1n_230\" style=\"top: 20450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos foram determinados com base na legisla\u00e7\u00e3o fiscal atualmente em vigor para as empresas do Grupo, ou em legisla\u00e7\u00e3o </span><span class=\"S3330 S2AF6 S2 c1257neck\" id=\"t1o_230\" style=\"top: 20465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">j\u00e1 publicada para aplica\u00e7\u00e3o futura. Altera\u00e7\u00f5es na legisla\u00e7\u00e3o fiscal podem influenciar o valor dos impostos diferidos. </span><span class=\"S3331 S2AF6 S2 c12582g11\" id=\"t1p_230\" style=\"top: 20493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ativos por impostos diferidos relativos a cr\u00e9ditos fiscais obtidos no \u00e2mbito do SIFIDE com base em estimativas. O </span><span class=\"S3332 S2AF6 S2 c1259jcdp\" id=\"t1q_230\" style=\"top: 20508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor final destes cr\u00e9ditos fiscais, apenas \u00e9 conhecido em exerc\u00edcios futuros com base na aprova\u00e7\u00e3o pelo organismo competente (ANI) </span><span class=\"S3333 S2AF6 S2 c1260w7kq\" id=\"t1r_230\" style=\"top: 20524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das candidaturas apresentadas pelo Grupo. Os montantes contabilizados de cr\u00e9ditos fiscais ainda n\u00e3o aprovados ascendem a 2.693m\u20ac </span><span class=\"S3334 S2AF6 S2 c1261qztv\" id=\"t1s_230\" style=\"top: 20539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2022: 2.313m\u20ac), sendo prov\u00e1vel a aprova\u00e7\u00e3o dos mesmos. </span><span class=\"S3335 S2AF6 S2 c1262tym0\" id=\"t1t_230\" style=\"top: 20566px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ainda impostos diferidos sobre preju\u00edzos fiscais com base em estimativas de lucros fiscais futuros, e tais ativos s\u00f3 s\u00e3o </span><span class=\"S3336 S2AF6 S2 c12631nn6\" id=\"t1u_230\" style=\"top: 20582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidos se houver uma elevada expectativa de recupera\u00e7\u00e3o futura. </span><span class=\"S3337 S2AF6 S2 c126456px\" id=\"t1v_230\" style=\"top: 20609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o impacto fiscal \u00e9 diferente dos montantes inicialmente registados, estas diferen\u00e7as ter\u00e3o impacto no gasto de imposto sobre o </span><span class=\"S3338 S2AF6 S2 c12653tno\" id=\"t1w_230\" style=\"top: 20624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento e no imposto diferido, no per\u00edodo em que este c\u00e1lculo \u00e9 efetuado. </span><span class=\"S38E6 S2AF4 S2 c2739e239\" id=\"t20_239\" style=\"top: 32129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10. </span><span class=\"S38E7 S2AF4 S2 c27406yn7\" id=\"t21_239\" style=\"top: 32129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos por impostos diferidos </span><span class=\"S38E8 S2AF6 S2 c274175yg\" id=\"t22_239\" style=\"top: 32157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o compensados quando existe um direito irrevog\u00e1vel para compensa\u00e7\u00e3o de impostos correntes ativos e passivos, </span><span class=\"S38E9 S2AF6 S2 c2742kllj\" id=\"t23_239\" style=\"top: 32172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e os impostos diferidos ativos e passivos s\u00e3o relativos \u00e0 mesma entidade fiscal. O passivo por imposto diferido compensado em 31 de </span><span class=\"S38EA S2AF6 S2 c2743pbhy\" id=\"t24_239\" style=\"top: 32187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023 ascende a 869m\u20ac (31.12.22: 926m\u20ac), e refere-se aos ajustamentos n\u00e3o tribut\u00e1veis decorrentes da aplica\u00e7\u00e3o do justo </span><span class=\"S38EB S2AF6 S2 c27446mu0\" id=\"t25_239\" style=\"top: 32202px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor relativo \u00e0s participadas dos Fundos. </span><span class=\"S38EC S2AF6 S2 c2745xk68\" id=\"t26_239\" style=\"top: 32230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento bruto nos ativos por impostos diferidos foi o seguinte: </span><span class=\"S38ED S2AF4 S2 c2746tscp\" id=\"t27_239\" style=\"top: 32259px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S38EE S2AF4 S2 c2747w7y5\" id=\"t28_239\" style=\"top: 32259px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S38EF S2AF4 S2 c2748avnx\" id=\"t29_239\" style=\"top: 32290px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S38F0 S2AF6 S2 c2749y1rj\" id=\"t2a_239\" style=\"top: 32290px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.826 </span><span class=\"S38F1 S2AF6 S2 c2750d7as\" id=\"t2b_239\" style=\"top: 32290px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.443 </span><span class=\"S38F2 S2AF6 S2 c2751fb7s\" id=\"t2c_239\" style=\"top: 32304px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S38F3 S2AF6 S2 c27529dcl\" id=\"t2d_239\" style=\"top: 32304px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.445) </span><span class=\"S38F4 S2AF6 S2 c275345oe\" id=\"t2e_239\" style=\"top: 32304px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(617) </span><span class=\"S38F5 S2AF6 S2 c2754isf4\" id=\"t2f_239\" style=\"top: 32318px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em outro rendimento integral </span><span class=\"S38F6 S2AF6 S2 c2755ioyz\" id=\"t2g_239\" style=\"top: 32318px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(314) </span><span class=\"S38F7 S2AF6 S2 c27565tk7\" id=\"t2h_239\" style=\"top: 32318px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38F8 S2AF6 S2 c2757dg7p\" id=\"t2i_239\" style=\"top: 32332px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S38F9 S2AF6 S2 c27586u03\" id=\"t2j_239\" style=\"top: 32332px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S38FA S2AF6 S2 c2759i3vh\" id=\"t2k_239\" style=\"top: 32332px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38FB S2AF4 S2 c2760dchj\" id=\"t2l_239\" style=\"top: 32350px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S38FC S2AF6 S2 c2761zztx\" id=\"t2m_239\" style=\"top: 32350px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.945 </span><span class=\"S38FD S2AF6 S2 c2762yuez\" id=\"t2n_239\" style=\"top: 32350px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.826 </span><span class=\"S38FE S2AF6 S2 c2765qyh1\" id=\"t3_240\" style=\"top: 32618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O efeito registado em resultados e inclu\u00eddo em 'Imposto sobre o rendimento' \u00e9 de -701m\u20ac (2022: -797m\u20ac), e inclu\u00eddo em 'Resultados das </span><span class=\"S38FF S2AF6 S2 c2766btjt\" id=\"t4_240\" style=\"top: 32634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es descontinuadas' \u00e9 de -744m\u20ac (2022: 180m\u20ac). </span><span class=\"S3900 S2AF6 S2 c2767w004\" id=\"t5_240\" style=\"top: 32661px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo, o movimento nos ativos por impostos diferidos ap\u00f3s a compensa\u00e7\u00e3o dos saldos dentro da mesma jurisdi\u00e7\u00e3o fiscal no </span><span class=\"S3901 S2AF6 S2 c2768q7ha\" id=\"t6_240\" style=\"top: 32676px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio \u00e9 o seguinte: </span><span class=\"S3902 S2AF4 S2 c2769qwi9\" id=\"t7_240\" style=\"top: 32704px; left: 393px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cr\u00e9ditos </span><span class=\"S3903 S2AF4 S2 c2770yisi\" id=\"t8_240\" style=\"top: 32718px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fiscais </span><span class=\"S3904 S2AF4 S2 c2771fe0w\" id=\"t9_240\" style=\"top: 32704px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es / </span><span class=\"S3905 S2AF4 S2 c27720cgj\" id=\"ta_240\" style=\"top: 32718px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustam. </span><span class=\"S3906 S2AF4 S2 c2773vmmo\" id=\"tb_240\" style=\"top: 32704px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Prej. Fiscais / </span><span class=\"S3907 S2AF4 S2 c2774aexu\" id=\"tc_240\" style=\"top: 32718px; left: 587px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S3908 S2AF4 S2 c27751gwt\" id=\"td_240\" style=\"top: 32718px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3909 S2AF4 S2 c2776ne7j\" id=\"te_240\" style=\"top: 32747px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S390A S2AF6 S2 c27774wx0\" id=\"tf_240\" style=\"top: 32747px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.782 </span><span class=\"S390B S2AF6 S2 c27782dvy\" id=\"tg_240\" style=\"top: 32747px; left: 534px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">661 </span><span class=\"S390C S2AF6 S2 c2779fga7\" id=\"th_240\" style=\"top: 32747px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S390D S2AF6 S2 c27802925\" id=\"ti_240\" style=\"top: 32747px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.443 </span><span class=\"S390E S2AF6 S2 c2781mb5k\" id=\"tj_240\" style=\"top: 32761px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00f5es Resultado L\u00edquido </span><span class=\"S390F S2AF6 S2 c278265td\" id=\"tk_240\" style=\"top: 32761px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">374 </span><span class=\"S3910 S2AF6 S2 c2783dyke\" id=\"tl_240\" style=\"top: 32761px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(991) </span><span class=\"S3911 S2AF6 S2 c2784fnqb\" id=\"tm_240\" style=\"top: 32761px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3912 S2AF6 S2 c2785blo4\" id=\"tn_240\" style=\"top: 32761px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(617) </span><span class=\"S3913 S2AF4 S2 c2786x1pg\" id=\"to_240\" style=\"top: 32779px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3914 S2AF6 S2 c2787gt9l\" id=\"tp_240\" style=\"top: 32779px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.156 </span><span class=\"S3915 S2AF6 S2 c27882uc8\" id=\"tq_240\" style=\"top: 32779px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(330) </span><span class=\"S3916 S2AF6 S2 c2789fw8f\" id=\"tr_240\" style=\"top: 32779px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3917 S2AF6 S2 c2790ahgs\" id=\"ts_240\" style=\"top: 32779px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.826 </span><span class=\"S3918 S2AF6 S2 c27910gyq\" id=\"tt_240\" style=\"top: 32794px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00f5es Resultado L\u00edquido </span><span class=\"S3919 S2AF6 S2 c2792p4po\" id=\"tu_240\" style=\"top: 32794px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.768) </span><span class=\"S391A S2AF6 S2 c2793rcvb\" id=\"tv_240\" style=\"top: 32794px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S391B S2AF6 S2 c2794wp65\" id=\"tw_240\" style=\"top: 32794px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.300 </span><span class=\"S391C S2AF6 S2 c27953g5r\" id=\"tx_240\" style=\"top: 32794px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.445) </span><span class=\"S391D S2AF6 S2 c27965r1c\" id=\"ty_240\" style=\"top: 32808px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00f5es Outro Rendimento Integral </span><span class=\"S391E S2AF6 S2 c2797wvax\" id=\"tz_240\" style=\"top: 32808px; left: 454px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S391F S2AF6 S2 c2798oluz\" id=\"t10_240\" style=\"top: 32808px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3920 S2AF6 S2 c2799sakl\" id=\"t11_240\" style=\"top: 32808px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(314) </span><span class=\"S3921 S2AF6 S2 c2800j8tg\" id=\"t12_240\" style=\"top: 32808px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(314) </span><span class=\"S3922 S2AF6 S2 c2801eltv\" id=\"t13_240\" style=\"top: 32822px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3923 S2AF6 S2 c2802y3ij\" id=\"t14_240\" style=\"top: 32822px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3924 S2AF6 S2 c28035fi4\" id=\"t15_240\" style=\"top: 32822px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(81) </span><span class=\"S3925 S2AF6 S2 c2804h6p7\" id=\"t16_240\" style=\"top: 32822px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3926 S2AF6 S2 c2805cyw9\" id=\"t17_240\" style=\"top: 32822px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S3927 S2AF4 S2 c2806xqlx\" id=\"t18_240\" style=\"top: 32840px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3928 S2AF6 S2 c2807neko\" id=\"t19_240\" style=\"top: 32840px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.347 </span><span class=\"S3929 S2AF6 S2 c2808fnmy\" id=\"t1a_240\" style=\"top: 32840px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S392A S2AF6 S2 c2809jpkg\" id=\"t1b_240\" style=\"top: 32840px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">986 </span><span class=\"S392B S2AF6 S2 c2810djh2\" id=\"t1c_240\" style=\"top: 32840px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.945 </span><span class=\"S392C S2AF6 S2 c28119p6l\" id=\"t1d_240\" style=\"top: 32872px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos relativos a Cr\u00e9ditos Fiscais resultam dos projetos de Investiga\u00e7\u00e3o e Desenvolvimento apresentados no </span><span class=\"S392D S2AF6 S2 c2812pxcl\" id=\"t1e_240\" style=\"top: 32887px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e2mbito do regime de incentivos SIFIDE. </span><span class=\"S392E S2AF6 S2 c28133vty\" id=\"t1f_240\" style=\"top: 32915px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As 'Dota\u00e7\u00f5es Resultado L\u00edquido', em 2023, incluem: (i) utiliza\u00e7\u00e3o de 1.755m\u20ac na modelo 22 de 2023 (ii) constitui\u00e7\u00e3o 651m\u20ac referentes ao </span><span class=\"S392F S2AF6 S2 c2814avv0\" id=\"t1g_240\" style=\"top: 32930px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio de 2023 os quais se encontram em aprova\u00e7\u00e3o, (iii) desreconhecimento do IDA associado ao SIFIDE que caduca em 2024 e 2025, </span><span class=\"S3930 S2AF6 S2 c2815811e\" id=\"t1h_240\" style=\"top: 32945px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no montante de 1.654m\u20ac, motivado pela altera\u00e7\u00e3o do grupo fiscal em 2023 (ver nota 33), (iv) revis\u00e3o em alta da estimativa de 2022 em </span><span class=\"S3931 S2AF6 S2 c2816sdy1\" id=\"t1i_240\" style=\"top: 32961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">643m\u20ac tendo em considera\u00e7\u00e3o a taxa m\u00e9dia de sucesso do Grupo face ao hist\u00f3rico de aprova\u00e7\u00f5es da ANI, (v) utiliza\u00e7\u00e3o de 532m\u20ac fruto </span><span class=\"S3932 S2AF6 S2 c2817f140\" id=\"t1j_240\" style=\"top: 32976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da corre\u00e7\u00e3o da AT ao ano 2019, e vi) corre\u00e7\u00e3o na estimativa de SIFIDE de 2020 no valor de -162m\u20ac de acordo com as aprova\u00e7\u00f5es recebidas </span><span class=\"S3933 S2AF6 S2 c2818ls50\" id=\"t1k_240\" style=\"top: 32991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da ANI em 2023. </span><span class=\"S3934 S2AF6 S2 c28196084\" id=\"t1l_240\" style=\"top: 33019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A caducidade dos ativos por impostos diferidos \u00e9 analisada como segue: </span><span class=\"S3935 S2AF4 S2 c282034ma\" id=\"t1m_240\" style=\"top: 33046px; left: 393px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cr\u00e9ditos </span><span class=\"S3936 S2AF4 S2 c2821uddd\" id=\"t1n_240\" style=\"top: 33060px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fiscais </span><span class=\"S3937 S2AF4 S2 c2822tgln\" id=\"t1o_240\" style=\"top: 33046px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es / </span><span class=\"S3938 S2AF4 S2 c2823n8z4\" id=\"t1p_240\" style=\"top: 33060px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustam. </span><span class=\"S3939 S2AF4 S2 c28246b97\" id=\"t1q_240\" style=\"top: 33046px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Prej. </span><span class=\"S393A S2AF4 S2 c28254cr1\" id=\"t1r_240\" style=\"top: 33046px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fiscais / </span><span class=\"S393B S2AF4 S2 c2826yz9j\" id=\"t1s_240\" style=\"top: 33060px; left: 587px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S393C S2AF4 S2 c2827vftc\" id=\"t1t_240\" style=\"top: 33060px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S393D S2AF6 S2 c2828pn9r\" id=\"t1u_240\" style=\"top: 33089px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S393E S2AF6 S2 c2829ke0q\" id=\"t1v_240\" style=\"top: 33089px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S393F S2AF6 S2 c28303fl0\" id=\"t1w_240\" style=\"top: 33089px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3940 S2AF6 S2 c2831w59h\" id=\"t1x_240\" style=\"top: 33089px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3941 S2AF6 S2 c283292e1\" id=\"t1y_240\" style=\"top: 33089px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3942 S2AF6 S2 c2833v2j3\" id=\"t1z_240\" style=\"top: 33104px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 3 anos </span><span class=\"S3943 S2AF6 S2 c2834o4f2\" id=\"t20_240\" style=\"top: 33104px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">606 </span><span class=\"S3944 S2AF6 S2 c2835wd6h\" id=\"t21_240\" style=\"top: 33104px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3945 S2AF6 S2 c2836dhyo\" id=\"t22_240\" style=\"top: 33104px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3946 S2AF6 S2 c2837ihci\" id=\"t23_240\" style=\"top: 33104px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">606 </span><span class=\"S3947 S2AF6 S2 c28387lbe\" id=\"t24_240\" style=\"top: 33118px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 3 a 4 anos </span><span class=\"S3948 S2AF6 S2 c2839bu1m\" id=\"t25_240\" style=\"top: 33118px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">285 </span><span class=\"S3949 S2AF6 S2 c28401key\" id=\"t26_240\" style=\"top: 33118px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S394A S2AF6 S2 c284173vr\" id=\"t27_240\" style=\"top: 33118px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S394B S2AF6 S2 c2842yjif\" id=\"t28_240\" style=\"top: 33118px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">285 </span><span class=\"S394C S2AF6 S2 c28431612\" id=\"t29_240\" style=\"top: 33132px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 4 a 5 anos </span><span class=\"S394D S2AF6 S2 c2844pts8\" id=\"t2a_240\" style=\"top: 33132px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">759 </span><span class=\"S394E S2AF6 S2 c2845w6gm\" id=\"t2b_240\" style=\"top: 33132px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S394F S2AF6 S2 c2846jhtn\" id=\"t2c_240\" style=\"top: 33132px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3950 S2AF6 S2 c2847ceu4\" id=\"t2d_240\" style=\"top: 33132px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">759 </span><span class=\"S3951 S2AF6 S2 c2848ekf4\" id=\"t2e_240\" style=\"top: 33146px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 5 a 6 anos </span><span class=\"S3952 S2AF6 S2 c28498c7k\" id=\"t2f_240\" style=\"top: 33146px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S3953 S2AF6 S2 c2850c2ra\" id=\"t2g_240\" style=\"top: 33146px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3954 S2AF6 S2 c28511vnv\" id=\"t2h_240\" style=\"top: 33146px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3955 S2AF6 S2 c28527yme\" id=\"t2i_240\" style=\"top: 33146px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S3956 S2AF6 S2 c2853xvqd\" id=\"t2j_240\" style=\"top: 33160px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais de 6 anos </span><span class=\"S3957 S2AF6 S2 c28541kwz\" id=\"t2k_240\" style=\"top: 33160px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.654 </span><span class=\"S3958 S2AF6 S2 c2855yuv1\" id=\"t2l_240\" style=\"top: 33160px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3959 S2AF6 S2 c285640nk\" id=\"t2m_240\" style=\"top: 33160px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S395A S2AF6 S2 c2857uazb\" id=\"t2n_240\" style=\"top: 33160px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.654 </span><span class=\"S395B S2AF6 S2 c2858pnle\" id=\"t2o_240\" style=\"top: 33175px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sem prazo definido </span><span class=\"S395C S2AF6 S2 c28591mr5\" id=\"t2p_240\" style=\"top: 33175px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S395D S2AF6 S2 c2860sktb\" id=\"t2q_240\" style=\"top: 33175px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S395E S2AF6 S2 c28617r2d\" id=\"t2r_240\" style=\"top: 33175px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">986 </span><span class=\"S395F S2AF6 S2 c2862lx96\" id=\"t2s_240\" style=\"top: 33175px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">598 </span><span class=\"S3960 S2AF6 S2 c2863pw1g\" id=\"t2t_240\" style=\"top: 33193px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.347 </span><span class=\"S3961 S2AF6 S2 c28641deg\" id=\"t2u_240\" style=\"top: 33193px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3962 S2AF6 S2 c2865ffs2\" id=\"t2v_240\" style=\"top: 33193px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">986 </span><span class=\"S3963 S2AF6 S2 c2866xnvn\" id=\"t2w_240\" style=\"top: 33193px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.945 </span><span class=\"S3F28 S2AF4 S2 c4404pjgl\" id=\"te_253\" style=\"top: 49674px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33. </span><span class=\"S3C3F S2AF4 S2 c4405gj8m\" id=\"tf_253\" style=\"top: 49674px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3F29 S2AF6 S2 c4406vgfe\" id=\"tg_253\" style=\"top: 49701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase e as suas participadas sediadas em Portugal encontram-se sujeitas a IRC \u00e0 taxa normal de 21%, que pode ser incrementada </span><span class=\"S3F2A S2AF6 S2 c440746uk\" id=\"th_253\" style=\"top: 49717px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Derrama at\u00e9 \u00e0 taxa m\u00e1xima de 1,5% do lucro tribut\u00e1vel, resultando numa taxa de imposto agregada m\u00e1xima de 22,5%. </span><span class=\"S3F2B S2AF6 S2 c4408lltp\" id=\"ti_253\" style=\"top: 49732px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, \u00e0 taxa normal de IRC acresce a Derrama Estadual \u00e0 taxa de 3% sobre os lucros tribut\u00e1veis que excedam 1.500m\u20ac e at\u00e9 </span><span class=\"S3F2C S2AF6 S2 c4409vj3d\" id=\"tj_253\" style=\"top: 49747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.500m\u20ac, \u00e0 taxa de 5% sobre os lucros tribut\u00e1veis que excedam 7.500m\u20ac e at\u00e9 35.000m\u20ac, e \u00e0 taxa de 9% para a parte dos lucros tribut\u00e1veis </span><span class=\"S3F2D S2AF6 S2 c4410rn21\" id=\"tk_253\" style=\"top: 49763px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acima dos 35.000m\u20ac. </span><span class=\"S3F2E S2AF6 S2 c4411pxba\" id=\"tl_253\" style=\"top: 49790px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase \u00e9 tributada em sede de IRC ao abrigo do Regime Especial de Tributa\u00e7\u00e3o dos Grupos de Sociedades (RETGS), desde 1 de janeiro </span><span class=\"S3F2F S2AF6 S2 c4412ht35\" id=\"tm_253\" style=\"top: 49806px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2009, sendo o Grupo de tributa\u00e7\u00e3o constitu\u00eddo pelas empresas com uma participa\u00e7\u00e3o igual ou superior a 75% e que cumprem com as </span><span class=\"S3F30 S2AF6 S2 c44136xiv\" id=\"tn_253\" style=\"top: 49821px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">condi\u00e7\u00f5es previstas no artigo 69.\u00ba e seguintes do C\u00f3digo do Imposto sobre Rendimento das Pessoas Coletivas (CIRC). </span><span class=\"S3F31 S2AF6 S2 c44144ntj\" id=\"to_253\" style=\"top: 49848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a composi\u00e7\u00e3o do Grupo de tributa\u00e7\u00e3o da Novabase (RETGS) alterou fruto das varia\u00e7\u00f5es ocorridas no per\u00edmetro de consolida\u00e7\u00e3o, </span><span class=\"S3F32 S2AF6 S2 c44151elo\" id=\"tp_253\" style=\"top: 49864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com a saida da Neotalent e exclus\u00e3o tempor\u00e1ria da Celfocus e da Bin\u00f3mio (ver nota 6). </span><span class=\"S3F33 S2AF6 S2 c4416ww26\" id=\"tq_253\" style=\"top: 49891px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As restantes empresas subsidi\u00e1rias, n\u00e3o abrangidas pelo regime especial de tributa\u00e7\u00e3o do Grupo Novabase, s\u00e3o tributadas </span><span class=\"S3F34 S2AF6 S2 c4417agp1\" id=\"tr_253\" style=\"top: 49906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">individualmente, com base nas respetivas mat\u00e9rias colet\u00e1veis e \u00e0s taxas de impostos aplic\u00e1veis. </span><span class=\"S3F35 S2AF6 S2 c44182auf\" id=\"ts_253\" style=\"top: 49934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os resultados gerados em subsidi\u00e1rias estrangeiras s\u00e3o tributados \u00e0s taxas de imposto sobre o rendimento local aplic\u00e1veis com base nas </span><span class=\"S3F36 S2AF6 S2 c4419k5ij\" id=\"tt_253\" style=\"top: 49949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">respetivas mat\u00e9rias colet\u00e1veis, nomeadamente, os resultados gerados em Angola, Pa\u00edses Baixos, Reino Unido e Alemanha s\u00e3o tributados, </span><span class=\"S3F37 S2AF6 S2 c442065sf\" id=\"tu_253\" style=\"top: 49965px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">respetivamente, a 25%, 19%, 19% e 15%. A partir de 2024, o Dubai ir\u00e1 introduzir uma taxa de 9% para um RAI superior a 375.000 AED </span><span class=\"S3F38 S2AF6 S2 c4421yxh0\" id=\"tv_253\" style=\"top: 49980px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(cerca de 94m\u20ac). </span><span class=\"S3F39 S2AF6 S2 c4422lv85\" id=\"tw_253\" style=\"top: 50007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o em vigor, em termos gerais o imposto sobre o rendimento de um exerc\u00edcio est\u00e1 sujeito a revis\u00e3o por parte </span><span class=\"S3F3A S2AF6 S2 c442324rt\" id=\"tx_253\" style=\"top: 50023px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das autoridades fiscais durante um per\u00edodo subsequente. Em Portugal, esse per\u00edodo \u00e9 de 4 anos ou, caso seja efetuada qualquer dedu\u00e7\u00e3o </span><span class=\"S3F3B S2AF6 S2 c4424bars\" id=\"ty_253\" style=\"top: 50038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou cr\u00e9dito de imposto, o prazo do exerc\u00edcio desse direito. Deste modo, as declara\u00e7\u00f5es fiscais dos anos de 2020 a 2023 poder\u00e3o ainda vir </span><span class=\"S3F3C S2AF6 S2 c44252zxj\" id=\"tz_253\" style=\"top: 50053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a ser sujeitas a revis\u00e3o. </span><span class=\"S3F3D S2AF4 S2 c4426rx34\" id=\"t10_253\" style=\"top: 50081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es legislativas que se tornaram efetivas em 1 de janeiro de 2023 </span><span class=\"S3F3E S2AF6 S2 c4427ankv\" id=\"t11_253\" style=\"top: 50108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com a Lei do Or\u00e7amento do Estado para 2023 (Lei n.\u00ba 24-D/2022) deixou de estar previsto um per\u00edodo temporal para reporte de preju\u00edzos </span><span class=\"S3F3F S2AF6 S2 c4428ojf0\" id=\"t12_253\" style=\"top: 50124px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fiscais e o limite anual da dedu\u00e7\u00e3o ao lucro tribut\u00e1vel foi reduzido para 65% (anteriormente 70%). </span><span class=\"S3F40 S2AF6 S2 c4429i17i\" id=\"t13_253\" style=\"top: 50151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, foram introduzidas altera\u00e7\u00f5es \u00e0s taxas de Tributa\u00e7\u00e3o Aut\u00f3noma sobre os encargos com algumas viaturas: i) os encargos </span><span class=\"S3F41 S2AF6 S2 c4430pqih\" id=\"t14_253\" style=\"top: 50167px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com viaturas movidas exclusivamente a energia el\u00e9trica passaram a ser tributados em sede de tributa\u00e7\u00e3o aut\u00f3noma \u00e0 taxa de 10%, </span><span class=\"S3362 S2AF6 S2 c4431vech\" id=\"t15_253\" style=\"top: 50182px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando o custo de aquisi\u00e7\u00e3o ultrapasse 62.500\u20ac (anteriormente, os encargos n\u00e3o eram sujeitos a tributa\u00e7\u00e3o aut\u00f3noma); e ii) os encargos </span><span class=\"S3F42 S2AF6 S2 c44320cc0\" id=\"t16_253\" style=\"top: 50197px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com viaturas ligeiras de passageiros h\u00edbridas </span><span class=\"S3F43 S2EAB S2 c4433sivl\" id=\"t17_253\" style=\"top: 50197px; left: 333px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plug-in </span><span class=\"S3F44 S2AF6 S2 c4434920c\" id=\"t18_253\" style=\"top: 50197px; left: 375px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e movidas a GNV passaram a ser tributadas \u00e0s mesmas taxas de tributa\u00e7\u00e3o aut\u00f3noma: </span><span class=\"S3F45 S2AF6 S2 c4435qayu\" id=\"t19_253\" style=\"top: 50212px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5%, 7,5% e 15% (anteriormente, h\u00edbridas </span><span class=\"S3F46 S2EAB S2 c4436qldx\" id=\"t1a_253\" style=\"top: 50212px; left: 325px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plug-in </span><span class=\"S3F47 S2AF6 S2 c4437888o\" id=\"t1b_253\" style=\"top: 50212px; left: 367px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eram sujeitas a 5%, 10% e 17,5% e GNV sujeitas a 7,5%, 15% e 27,5%). </span><span class=\"S3F48 S2AF6 S2 c4438xc72\" id=\"t1c_253\" style=\"top: 50240px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estas altera\u00e7\u00f5es n\u00e3o tiveram impacto relevante ao n\u00edvel do imposto sobre o rendimento do Grupo. </span><span class=\"S3F49 S2AF4 S2 c4439egcd\" id=\"t1d_253\" style=\"top: 50267px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es legislativas introduzidas pelo Or\u00e7amento do Estado para 2024 </span><span class=\"S3F4A S2AF6 S2 c4440184u\" id=\"t1e_253\" style=\"top: 50295px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No que concerne \u00e0s altera\u00e7\u00f5es introduzidas pela Lei do Or\u00e7amento do Estado para 2024 (Lei n.\u00ba 82/2023), a Gest\u00e3o considerou n\u00e3o </span><span class=\"S3F4B S2AF6 S2 c4441km0a\" id=\"t1f_253\" style=\"top: 50310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">existirem altera\u00e7\u00f5es com impacto relevante ao n\u00edvel do Imposto sobre o Rendimento do Grupo. </span><span class=\"S3F4C S2AF6 S2 c444251ni\" id=\"t1g_253\" style=\"top: 50338px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mencionar apenas que passam a estar sujeitas a IRC, \u00e0 taxa de 12,5% sobre os primeiros 50.000\u20ac de mat\u00e9ria colet\u00e1vel, as entidades </span><span class=\"S3F4D S2AF6 S2 c4443s3r2\" id=\"t1h_253\" style=\"top: 50353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificadas como startup. Os encargos com viaturas ligeiras de passageiros, de determinadas viaturas ligeiras de mercadorias, motos ou </span><span class=\"S3F4E S2AF6 S2 c4444pysk\" id=\"t1i_253\" style=\"top: 50368px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">motociclos, passam a ser sujeitos a tributa\u00e7\u00e3o aut\u00f3noma \u00e0s taxas de 8,5%, 25,5% e 32,5% (atualmente, 10%, 27,5% e 35%). O custo de </span><span class=\"S3F4F S2AF6 S2 c4445yw4a\" id=\"t1j_253\" style=\"top: 50384px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o do goodwill adquirido numa concentra\u00e7\u00e3o de atividades empresariais passa a ser aceite, em partes iguais, durante os primeiros </span><span class=\"S3F50 S2AF6 S2 c4446utkk\" id=\"t1k_253\" style=\"top: 50399px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15 per\u00edodos de tributa\u00e7\u00e3o ap\u00f3s o seu reconhecimento inicial (atualmente, 20), aplic\u00e1vel aos ativos cujo reconhecimento inicial ocorra </span><span class=\"S3F51 S2AF6 S2 c44477egv\" id=\"t1l_253\" style=\"top: 50414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em ou ap\u00f3s 1 de janeiro de 2024. </span><span class=\"S3F52 S2AF6 S2 c4448fg93\" id=\"t1m_253\" style=\"top: 50442px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica de imposto sobre o rendimento detalha-se como segue: </span><span class=\"S3F53 S2AF4 S2 c44494lxm\" id=\"t1n_253\" style=\"top: 50471px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F54 S2AF4 S2 c4450yq8a\" id=\"t1o_253\" style=\"top: 50471px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F55 S2AF6 S2 c44518zvy\" id=\"t1p_253\" style=\"top: 50501px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes </span><span class=\"S3F56 S2AF6 S2 c4452pdp0\" id=\"t1q_253\" style=\"top: 50501px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.121 </span><span class=\"S3F57 S2AF6 S2 c4453ig2e\" id=\"t1r_253\" style=\"top: 50501px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">930 </span><span class=\"S3F58 S2AF6 S2 c4454yd7p\" id=\"t1s_253\" style=\"top: 50516px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos diferidos relativos \u00e0s diferen\u00e7as tempor\u00e1rias (nota 10) </span><span class=\"S3F59 S2AF6 S2 c445557xz\" id=\"t1t_253\" style=\"top: 50516px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">701 </span><span class=\"S3F5A S2AF6 S2 c4456allf\" id=\"t1u_253\" style=\"top: 50516px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">797 </span><span class=\"S3F5B S2AF6 S2 c4457c2vy\" id=\"t1v_253\" style=\"top: 50534px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.822 </span><span class=\"S3F5C S2AF6 S2 c4458h7cn\" id=\"t1w_253\" style=\"top: 50534px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.727 </span><span class=\"S3F5D S2AF6 S2 c4461ky36\" id=\"t3_254\" style=\"top: 50818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo, o imposto sobre o rendimento do exerc\u00edcio difere do valor te\u00f3rico usando a taxa m\u00e9dia de impostos do pa\u00eds da Empresa- </span><span class=\"S3F5E S2AF6 S2 c44625qe4\" id=\"t4_254\" style=\"top: 50834px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">M\u00e3e devido ao seguinte: </span><span class=\"S3F5F S2AF4 S2 c4463mm4p\" id=\"t5_254\" style=\"top: 50863px; left: 579px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F60 S2AF4 S2 c4464pyhg\" id=\"t6_254\" style=\"top: 50863px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F61 S2AF6 S2 c44654isy\" id=\"t7_254\" style=\"top: 50893px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado antes de impostos </span><span class=\"S3F62 S2AF6 S2 c4466ymqy\" id=\"t8_254\" style=\"top: 50893px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.246 </span><span class=\"S3F63 S2AF6 S2 c44678cr7\" id=\"t9_254\" style=\"top: 50893px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.473 </span><span class=\"S3F64 S2AF4 S2 c44682alk\" id=\"ta_254\" style=\"top: 50925px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto \u00e0 taxa nominal (21% em 2023 e 2022) </span><span class=\"S3F65 S2AF6 S2 c4469z5wh\" id=\"tb_254\" style=\"top: 50925px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.312 </span><span class=\"S3F66 S2AF6 S2 c4470vjzz\" id=\"tc_254\" style=\"top: 50925px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.149 </span><span class=\"S3F67 S2AF6 S2 c4471gfj3\" id=\"td_254\" style=\"top: 50953px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e provis\u00f5es n\u00e3o aceites para efeitos fiscais </span><span class=\"S3F68 S2AF6 S2 c44727sds\" id=\"te_254\" style=\"top: 50953px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113 </span><span class=\"S3F69 S2AF6 S2 c4473w2wb\" id=\"tf_254\" style=\"top: 50953px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F6A S2AF6 S2 c4474gr4u\" id=\"tg_254\" style=\"top: 50967px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dividendos </span><span class=\"S3F6B S2AF6 S2 c4475vgne\" id=\"th_254\" style=\"top: 50967px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F6C S2AF6 S2 c44767x5t\" id=\"ti_254\" style=\"top: 50967px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) </span><span class=\"S3F6D S2AF6 S2 c4477p26r\" id=\"tj_254\" style=\"top: 50982px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tributa\u00e7\u00e3o aut\u00f3noma </span><span class=\"S3F6E S2AF6 S2 c44787u4o\" id=\"tk_254\" style=\"top: 50982px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">315 </span><span class=\"S3F6F S2AF6 S2 c4479p3j8\" id=\"tl_254\" style=\"top: 50982px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">291 </span><span class=\"S3F70 S2AF6 S2 c4480bnm1\" id=\"tm_254\" style=\"top: 50996px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados em empresas onde n\u00e3o s\u00e3o reconhecidos impostos diferidos </span><span class=\"S3F71 S2AF6 S2 c4481tfax\" id=\"tn_254\" style=\"top: 50996px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35 </span><span class=\"S3F72 S2AF6 S2 c4482ei3q\" id=\"to_254\" style=\"top: 50996px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3F73 S2AF6 S2 c448335pz\" id=\"tp_254\" style=\"top: 51010px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferencial de taxa de imposto em empresas localizadas no estrangeiro </span><span class=\"S3F74 S2AF6 S2 c4484fmx3\" id=\"tq_254\" style=\"top: 51010px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) </span><span class=\"S3F75 S2AF6 S2 c4485dyw4\" id=\"tr_254\" style=\"top: 51010px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(14) </span><span class=\"S3F76 S2AF6 S2 c4486ph8l\" id=\"ts_254\" style=\"top: 51024px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Benef\u00edcio fiscal \u00e0 Investiga\u00e7\u00e3o e Desenvolvimento </span><span class=\"S3F77 S2AF6 S2 c4487xd9e\" id=\"tt_254\" style=\"top: 51024px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S3F78 S2AF6 S2 c4488t0n9\" id=\"tu_254\" style=\"top: 51024px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(534) </span><span class=\"S3F79 S2AF6 S2 c4489d2ms\" id=\"tv_254\" style=\"top: 51038px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Derrama </span><span class=\"S3F7A S2AF6 S2 c4490eryo\" id=\"tw_254\" style=\"top: 51038px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">473 </span><span class=\"S3F7B S2AF6 S2 c4491bmlp\" id=\"tx_254\" style=\"top: 51038px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">176 </span><span class=\"S3F7C S2AF6 S2 c4492qaup\" id=\"ty_254\" style=\"top: 51053px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Desreconhecimento/revers\u00e3o de SIFIDE I&amp;D </span><span class=\"S3F7D S2AF6 S2 c4493pm0h\" id=\"tz_254\" style=\"top: 51053px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.654 </span><span class=\"S3F7E S2AF6 S2 c44940z6u\" id=\"t10_254\" style=\"top: 51053px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F7F S2AF6 S2 c4495ackr\" id=\"t11_254\" style=\"top: 51067px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade do PEC, preju\u00edzos fiscais e reten\u00e7\u00f5es de n\u00e3o residentes </span><span class=\"S3F80 S2AF6 S2 c4496ze3x\" id=\"t12_254\" style=\"top: 51067px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">234 </span><span class=\"S3F81 S2AF6 S2 c4497z9cc\" id=\"t13_254\" style=\"top: 51067px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S3F82 S2AF6 S2 c4498hdpd\" id=\"t14_254\" style=\"top: 51081px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas n\u00e3o aceites para efeitos fiscais e outros itens </span><span class=\"S3F83 S2AF6 S2 c4499r6wc\" id=\"t15_254\" style=\"top: 51081px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(180) </span><span class=\"S3F84 S2AF6 S2 c4500zv3p\" id=\"t16_254\" style=\"top: 51081px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">505 </span><span class=\"S3F85 S2AF4 S2 c4501eiev\" id=\"t17_254\" style=\"top: 51099px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3F86 S2AF6 S2 c4502616v\" id=\"t18_254\" style=\"top: 51099px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.822 </span><span class=\"S382F S2AF6 S2 c4503cqb2\" id=\"t19_254\" style=\"top: 51099px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.727 </span><span class=\"S3F87 S2AF4 S2 c4504w3yx\" id=\"t1a_254\" style=\"top: 51133px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa efetiva de imposto </span><span class=\"S3F88 S2AF6 S2 c4505v34b\" id=\"t1b_254\" style=\"top: 51133px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45,2% </span><span class=\"S3F89 S2AF6 S2 c4506qu95\" id=\"t1c_254\" style=\"top: 51133px; left: 711px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31,6% </span><span class=\"S3F8A S2AF6 S2 c4507juz2\" id=\"t1d_254\" style=\"top: 51162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o da taxa efetiva de imposto deve-se sobretudo \u00e0 revis\u00e3o em baixa da estimativa de recuperabilidade do SIFIDE que expira em </span><span class=\"S3F8B S2AF6 S2 c4508pfin\" id=\"t1e_254\" style=\"top: 51178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2024 e 2025 na sequ\u00eancia da altera\u00e7\u00e3o registada no Grupo Fiscal em 2023 referida acima. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14737": {
   "value": "<span class=\"S306A S2EAB S2 c5292i07\" id=\"t11_222\" style=\"top: 9885px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.14. </span><span class=\"S306B S2EAB S2 c530oxyx\" id=\"t12_222\" style=\"top: 9885px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes e diferidos </span><span class=\"S306C S2AF6 S2 c531t0sm\" id=\"t13_222\" style=\"top: 9912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O imposto sobre rendimento do exerc\u00edcio compreende os impostos correntes e os impostos diferidos. Os impostos sobre o rendimento </span><span class=\"S306D S2AF6 S2 c532vw6y\" id=\"t14_222\" style=\"top: 9928px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o registados em resultados consolidados do exerc\u00edcio, exceto quando est\u00e3o relacionados com itens que sejam reconhecidos diretamente </span><span class=\"S306E S2AF6 S2 c533qs53\" id=\"t15_222\" style=\"top: 9943px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos capitais pr\u00f3prios. O valor de imposto corrente a pagar, \u00e9 determinado com base no resultado antes de impostos, ajustado de acordo </span><span class=\"S306F S2AF6 S2 c534r8zs\" id=\"t16_222\" style=\"top: 9958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as regras fiscais. </span><span class=\"S3070 S2AF6 S2 c5351l62\" id=\"t17_222\" style=\"top: 9986px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o calculados pelo m\u00e9todo da responsabilidade \u00e0 data de relato, determinado pelas diferen\u00e7as tempor\u00e1rias entre </span><span class=\"S3071 S2AF6 S2 c5362x0l\" id=\"t18_222\" style=\"top: 10001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os valores contabil\u00edsticos dos ativos e passivos nas demonstra\u00e7\u00f5es financeiras e as respetivas bases de tributa\u00e7\u00e3o. No entanto, n\u00e3o s\u00e3o </span><span class=\"S3072 S2AF6 S2 c537gl18\" id=\"t19_222\" style=\"top: 10017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados impostos diferidos sobre as diferen\u00e7as de reconhecimento de ativos e passivos numa transa\u00e7\u00e3o que n\u00e3o uma concentra\u00e7\u00e3o de </span><span class=\"S3073 S2AF6 S2 c5385b1n\" id=\"t1a_222\" style=\"top: 10032px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atividades empresariais, quando as mesmas n\u00e3o afetam nem o resultado contabil\u00edstico nem o resultado fiscal no momento da transa\u00e7\u00e3o. </span><span class=\"S3074 S2AF6 S2 c539mq6d\" id=\"t1b_222\" style=\"top: 10059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para a determina\u00e7\u00e3o do imposto diferido \u00e9 utilizada a taxa que dever\u00e1 estar em vigor no exerc\u00edcio em que as diferen\u00e7as tempor\u00e1rias </span><span class=\"S3075 S2AF6 S2 c540xcsq\" id=\"t1c_222\" style=\"top: 10075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser\u00e3o revertidas. </span><span class=\"S3076 S2AF6 S2 c541yq0u\" id=\"t1d_222\" style=\"top: 10102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos s\u00e3o reconhecidos sempre que seja prov\u00e1vel que sejam gerados lucros fiscais futuros contra os quais as </span><span class=\"S3077 S2AF6 S2 c542fe83\" id=\"t1e_222\" style=\"top: 10118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7as tempor\u00e1rias possam ser utilizadas. </span><span class=\"S3078 S2AF6 S2 c543oiqo\" id=\"t1f_222\" style=\"top: 10145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o registados para as diferen\u00e7as tempor\u00e1rias em investimentos em subsidi\u00e1rias, exceto quando a anula\u00e7\u00e3o da </span><span class=\"S3079 S2AF6 S2 c5441wm5\" id=\"t1g_222\" style=\"top: 10160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7a tempor\u00e1ria seja controlada pelo Grupo e quando seja prov\u00e1vel que a diferen\u00e7a tempor\u00e1ria n\u00e3o seja anulada num futuro </span><span class=\"S307A S2AF6 S2 c545qar2\" id=\"t1h_222\" style=\"top: 10176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo. </span><span class=\"S332B S2EAB S2 c1252vc90\" id=\"t1j_230\" style=\"top: 20392px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S332C S2EAB S2 c1253d2kd\" id=\"t1k_230\" style=\"top: 20392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento e Imposto diferido </span><span class=\"S332D S2AF6 S2 c12548eq7\" id=\"t1l_230\" style=\"top: 20420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase \u00e9 sujeito \u00e0 tributa\u00e7\u00e3o nas localiza\u00e7\u00f5es em que opera, existindo, portanto, uma componente de julgamento quando se </span><span class=\"S332E S2AF6 S2 c12550yko\" id=\"t1m_230\" style=\"top: 20435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determina o c\u00e1lculo da estimativa para impostos e a utiliza\u00e7\u00e3o dos ativos e passivos por impostos diferidos. Os ativos e passivos por </span><span class=\"S332F S2AF6 S2 c1256ctfj\" id=\"t1n_230\" style=\"top: 20450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos foram determinados com base na legisla\u00e7\u00e3o fiscal atualmente em vigor para as empresas do Grupo, ou em legisla\u00e7\u00e3o </span><span class=\"S3330 S2AF6 S2 c1257neck\" id=\"t1o_230\" style=\"top: 20465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">j\u00e1 publicada para aplica\u00e7\u00e3o futura. Altera\u00e7\u00f5es na legisla\u00e7\u00e3o fiscal podem influenciar o valor dos impostos diferidos. </span><span class=\"S3331 S2AF6 S2 c12582g11\" id=\"t1p_230\" style=\"top: 20493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ativos por impostos diferidos relativos a cr\u00e9ditos fiscais obtidos no \u00e2mbito do SIFIDE com base em estimativas. O </span><span class=\"S3332 S2AF6 S2 c1259jcdp\" id=\"t1q_230\" style=\"top: 20508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor final destes cr\u00e9ditos fiscais, apenas \u00e9 conhecido em exerc\u00edcios futuros com base na aprova\u00e7\u00e3o pelo organismo competente (ANI) </span><span class=\"S3333 S2AF6 S2 c1260w7kq\" id=\"t1r_230\" style=\"top: 20524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das candidaturas apresentadas pelo Grupo. Os montantes contabilizados de cr\u00e9ditos fiscais ainda n\u00e3o aprovados ascendem a 2.693m\u20ac </span><span class=\"S3334 S2AF6 S2 c1261qztv\" id=\"t1s_230\" style=\"top: 20539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2022: 2.313m\u20ac), sendo prov\u00e1vel a aprova\u00e7\u00e3o dos mesmos. </span><span class=\"S3335 S2AF6 S2 c1262tym0\" id=\"t1t_230\" style=\"top: 20566px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ainda impostos diferidos sobre preju\u00edzos fiscais com base em estimativas de lucros fiscais futuros, e tais ativos s\u00f3 s\u00e3o </span><span class=\"S3336 S2AF6 S2 c12631nn6\" id=\"t1u_230\" style=\"top: 20582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidos se houver uma elevada expectativa de recupera\u00e7\u00e3o futura. </span><span class=\"S3337 S2AF6 S2 c126456px\" id=\"t1v_230\" style=\"top: 20609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o impacto fiscal \u00e9 diferente dos montantes inicialmente registados, estas diferen\u00e7as ter\u00e3o impacto no gasto de imposto sobre o </span><span class=\"S3338 S2AF6 S2 c12653tno\" id=\"t1w_230\" style=\"top: 20624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento e no imposto diferido, no per\u00edodo em que este c\u00e1lculo \u00e9 efetuado. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14738": {
   "value": "<span class=\"S306A S2EAB S2 c5292i07\" id=\"t11_222\" style=\"top: 9885px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.14. </span><span class=\"S306B S2EAB S2 c530oxyx\" id=\"t12_222\" style=\"top: 9885px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes e diferidos </span><span class=\"S306C S2AF6 S2 c531t0sm\" id=\"t13_222\" style=\"top: 9912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O imposto sobre rendimento do exerc\u00edcio compreende os impostos correntes e os impostos diferidos. Os impostos sobre o rendimento </span><span class=\"S306D S2AF6 S2 c532vw6y\" id=\"t14_222\" style=\"top: 9928px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o registados em resultados consolidados do exerc\u00edcio, exceto quando est\u00e3o relacionados com itens que sejam reconhecidos diretamente </span><span class=\"S306E S2AF6 S2 c533qs53\" id=\"t15_222\" style=\"top: 9943px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos capitais pr\u00f3prios. O valor de imposto corrente a pagar, \u00e9 determinado com base no resultado antes de impostos, ajustado de acordo </span><span class=\"S306F S2AF6 S2 c534r8zs\" id=\"t16_222\" style=\"top: 9958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as regras fiscais. </span><span class=\"S3070 S2AF6 S2 c5351l62\" id=\"t17_222\" style=\"top: 9986px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o calculados pelo m\u00e9todo da responsabilidade \u00e0 data de relato, determinado pelas diferen\u00e7as tempor\u00e1rias entre </span><span class=\"S3071 S2AF6 S2 c5362x0l\" id=\"t18_222\" style=\"top: 10001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os valores contabil\u00edsticos dos ativos e passivos nas demonstra\u00e7\u00f5es financeiras e as respetivas bases de tributa\u00e7\u00e3o. No entanto, n\u00e3o s\u00e3o </span><span class=\"S3072 S2AF6 S2 c537gl18\" id=\"t19_222\" style=\"top: 10017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados impostos diferidos sobre as diferen\u00e7as de reconhecimento de ativos e passivos numa transa\u00e7\u00e3o que n\u00e3o uma concentra\u00e7\u00e3o de </span><span class=\"S3073 S2AF6 S2 c5385b1n\" id=\"t1a_222\" style=\"top: 10032px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atividades empresariais, quando as mesmas n\u00e3o afetam nem o resultado contabil\u00edstico nem o resultado fiscal no momento da transa\u00e7\u00e3o. </span><span class=\"S3074 S2AF6 S2 c539mq6d\" id=\"t1b_222\" style=\"top: 10059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para a determina\u00e7\u00e3o do imposto diferido \u00e9 utilizada a taxa que dever\u00e1 estar em vigor no exerc\u00edcio em que as diferen\u00e7as tempor\u00e1rias </span><span class=\"S3075 S2AF6 S2 c540xcsq\" id=\"t1c_222\" style=\"top: 10075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser\u00e3o revertidas. </span><span class=\"S3076 S2AF6 S2 c541yq0u\" id=\"t1d_222\" style=\"top: 10102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos s\u00e3o reconhecidos sempre que seja prov\u00e1vel que sejam gerados lucros fiscais futuros contra os quais as </span><span class=\"S3077 S2AF6 S2 c542fe83\" id=\"t1e_222\" style=\"top: 10118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7as tempor\u00e1rias possam ser utilizadas. </span><span class=\"S3078 S2AF6 S2 c543oiqo\" id=\"t1f_222\" style=\"top: 10145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o registados para as diferen\u00e7as tempor\u00e1rias em investimentos em subsidi\u00e1rias, exceto quando a anula\u00e7\u00e3o da </span><span class=\"S3079 S2AF6 S2 c5441wm5\" id=\"t1g_222\" style=\"top: 10160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7a tempor\u00e1ria seja controlada pelo Grupo e quando seja prov\u00e1vel que a diferen\u00e7a tempor\u00e1ria n\u00e3o seja anulada num futuro </span><span class=\"S307A S2AF6 S2 c545qar2\" id=\"t1h_222\" style=\"top: 10176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo. </span><span class=\"S332B S2EAB S2 c1252vc90\" id=\"t1j_230\" style=\"top: 20392px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S332C S2EAB S2 c1253d2kd\" id=\"t1k_230\" style=\"top: 20392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento e Imposto diferido </span><span class=\"S332D S2AF6 S2 c12548eq7\" id=\"t1l_230\" style=\"top: 20420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase \u00e9 sujeito \u00e0 tributa\u00e7\u00e3o nas localiza\u00e7\u00f5es em que opera, existindo, portanto, uma componente de julgamento quando se </span><span class=\"S332E S2AF6 S2 c12550yko\" id=\"t1m_230\" style=\"top: 20435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determina o c\u00e1lculo da estimativa para impostos e a utiliza\u00e7\u00e3o dos ativos e passivos por impostos diferidos. Os ativos e passivos por </span><span class=\"S332F S2AF6 S2 c1256ctfj\" id=\"t1n_230\" style=\"top: 20450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos foram determinados com base na legisla\u00e7\u00e3o fiscal atualmente em vigor para as empresas do Grupo, ou em legisla\u00e7\u00e3o </span><span class=\"S3330 S2AF6 S2 c1257neck\" id=\"t1o_230\" style=\"top: 20465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">j\u00e1 publicada para aplica\u00e7\u00e3o futura. Altera\u00e7\u00f5es na legisla\u00e7\u00e3o fiscal podem influenciar o valor dos impostos diferidos. </span><span class=\"S3331 S2AF6 S2 c12582g11\" id=\"t1p_230\" style=\"top: 20493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ativos por impostos diferidos relativos a cr\u00e9ditos fiscais obtidos no \u00e2mbito do SIFIDE com base em estimativas. O </span><span class=\"S3332 S2AF6 S2 c1259jcdp\" id=\"t1q_230\" style=\"top: 20508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor final destes cr\u00e9ditos fiscais, apenas \u00e9 conhecido em exerc\u00edcios futuros com base na aprova\u00e7\u00e3o pelo organismo competente (ANI) </span><span class=\"S3333 S2AF6 S2 c1260w7kq\" id=\"t1r_230\" style=\"top: 20524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das candidaturas apresentadas pelo Grupo. Os montantes contabilizados de cr\u00e9ditos fiscais ainda n\u00e3o aprovados ascendem a 2.693m\u20ac </span><span class=\"S3334 S2AF6 S2 c1261qztv\" id=\"t1s_230\" style=\"top: 20539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2022: 2.313m\u20ac), sendo prov\u00e1vel a aprova\u00e7\u00e3o dos mesmos. </span><span class=\"S3335 S2AF6 S2 c1262tym0\" id=\"t1t_230\" style=\"top: 20566px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ainda impostos diferidos sobre preju\u00edzos fiscais com base em estimativas de lucros fiscais futuros, e tais ativos s\u00f3 s\u00e3o </span><span class=\"S3336 S2AF6 S2 c12631nn6\" id=\"t1u_230\" style=\"top: 20582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidos se houver uma elevada expectativa de recupera\u00e7\u00e3o futura. </span><span class=\"S3337 S2AF6 S2 c126456px\" id=\"t1v_230\" style=\"top: 20609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o impacto fiscal \u00e9 diferente dos montantes inicialmente registados, estas diferen\u00e7as ter\u00e3o impacto no gasto de imposto sobre o </span><span class=\"S3338 S2AF6 S2 c12653tno\" id=\"t1w_230\" style=\"top: 20624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento e no imposto diferido, no per\u00edodo em que este c\u00e1lculo \u00e9 efetuado. </span><span class=\"S38E6 S2AF4 S2 c2739e239\" id=\"t20_239\" style=\"top: 32129px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10. </span><span class=\"S38E7 S2AF4 S2 c27406yn7\" id=\"t21_239\" style=\"top: 32129px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos por impostos diferidos </span><span class=\"S38E8 S2AF6 S2 c274175yg\" id=\"t22_239\" style=\"top: 32157px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o compensados quando existe um direito irrevog\u00e1vel para compensa\u00e7\u00e3o de impostos correntes ativos e passivos, </span><span class=\"S38E9 S2AF6 S2 c2742kllj\" id=\"t23_239\" style=\"top: 32172px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e os impostos diferidos ativos e passivos s\u00e3o relativos \u00e0 mesma entidade fiscal. O passivo por imposto diferido compensado em 31 de </span><span class=\"S38EA S2AF6 S2 c2743pbhy\" id=\"t24_239\" style=\"top: 32187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023 ascende a 869m\u20ac (31.12.22: 926m\u20ac), e refere-se aos ajustamentos n\u00e3o tribut\u00e1veis decorrentes da aplica\u00e7\u00e3o do justo </span><span class=\"S38EB S2AF6 S2 c27446mu0\" id=\"t25_239\" style=\"top: 32202px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor relativo \u00e0s participadas dos Fundos. </span><span class=\"S38EC S2AF6 S2 c2745xk68\" id=\"t26_239\" style=\"top: 32230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento bruto nos ativos por impostos diferidos foi o seguinte: </span><span class=\"S38ED S2AF4 S2 c2746tscp\" id=\"t27_239\" style=\"top: 32259px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S38EE S2AF4 S2 c2747w7y5\" id=\"t28_239\" style=\"top: 32259px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S38EF S2AF4 S2 c2748avnx\" id=\"t29_239\" style=\"top: 32290px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S38F0 S2AF6 S2 c2749y1rj\" id=\"t2a_239\" style=\"top: 32290px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.826 </span><span class=\"S38F1 S2AF6 S2 c2750d7as\" id=\"t2b_239\" style=\"top: 32290px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.443 </span><span class=\"S38F2 S2AF6 S2 c2751fb7s\" id=\"t2c_239\" style=\"top: 32304px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S38F3 S2AF6 S2 c27529dcl\" id=\"t2d_239\" style=\"top: 32304px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.445) </span><span class=\"S38F4 S2AF6 S2 c275345oe\" id=\"t2e_239\" style=\"top: 32304px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(617) </span><span class=\"S38F5 S2AF6 S2 c2754isf4\" id=\"t2f_239\" style=\"top: 32318px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em outro rendimento integral </span><span class=\"S38F6 S2AF6 S2 c2755ioyz\" id=\"t2g_239\" style=\"top: 32318px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(314) </span><span class=\"S38F7 S2AF6 S2 c27565tk7\" id=\"t2h_239\" style=\"top: 32318px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38F8 S2AF6 S2 c2757dg7p\" id=\"t2i_239\" style=\"top: 32332px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S38F9 S2AF6 S2 c27586u03\" id=\"t2j_239\" style=\"top: 32332px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S38FA S2AF6 S2 c2759i3vh\" id=\"t2k_239\" style=\"top: 32332px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38FB S2AF4 S2 c2760dchj\" id=\"t2l_239\" style=\"top: 32350px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S38FC S2AF6 S2 c2761zztx\" id=\"t2m_239\" style=\"top: 32350px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.945 </span><span class=\"S38FD S2AF6 S2 c2762yuez\" id=\"t2n_239\" style=\"top: 32350px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.826 </span><span class=\"S38FE S2AF6 S2 c2765qyh1\" id=\"t3_240\" style=\"top: 32618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O efeito registado em resultados e inclu\u00eddo em 'Imposto sobre o rendimento' \u00e9 de -701m\u20ac (2022: -797m\u20ac), e inclu\u00eddo em 'Resultados das </span><span class=\"S38FF S2AF6 S2 c2766btjt\" id=\"t4_240\" style=\"top: 32634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es descontinuadas' \u00e9 de -744m\u20ac (2022: 180m\u20ac). </span><span class=\"S3900 S2AF6 S2 c2767w004\" id=\"t5_240\" style=\"top: 32661px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo, o movimento nos ativos por impostos diferidos ap\u00f3s a compensa\u00e7\u00e3o dos saldos dentro da mesma jurisdi\u00e7\u00e3o fiscal no </span><span class=\"S3901 S2AF6 S2 c2768q7ha\" id=\"t6_240\" style=\"top: 32676px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio \u00e9 o seguinte: </span><span class=\"S3902 S2AF4 S2 c2769qwi9\" id=\"t7_240\" style=\"top: 32704px; left: 393px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cr\u00e9ditos </span><span class=\"S3903 S2AF4 S2 c2770yisi\" id=\"t8_240\" style=\"top: 32718px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fiscais </span><span class=\"S3904 S2AF4 S2 c2771fe0w\" id=\"t9_240\" style=\"top: 32704px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es / </span><span class=\"S3905 S2AF4 S2 c27720cgj\" id=\"ta_240\" style=\"top: 32718px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustam. </span><span class=\"S3906 S2AF4 S2 c2773vmmo\" id=\"tb_240\" style=\"top: 32704px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Prej. Fiscais / </span><span class=\"S3907 S2AF4 S2 c2774aexu\" id=\"tc_240\" style=\"top: 32718px; left: 587px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S3908 S2AF4 S2 c27751gwt\" id=\"td_240\" style=\"top: 32718px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3909 S2AF4 S2 c2776ne7j\" id=\"te_240\" style=\"top: 32747px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S390A S2AF6 S2 c27774wx0\" id=\"tf_240\" style=\"top: 32747px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.782 </span><span class=\"S390B S2AF6 S2 c27782dvy\" id=\"tg_240\" style=\"top: 32747px; left: 534px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">661 </span><span class=\"S390C S2AF6 S2 c2779fga7\" id=\"th_240\" style=\"top: 32747px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S390D S2AF6 S2 c27802925\" id=\"ti_240\" style=\"top: 32747px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.443 </span><span class=\"S390E S2AF6 S2 c2781mb5k\" id=\"tj_240\" style=\"top: 32761px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00f5es Resultado L\u00edquido </span><span class=\"S390F S2AF6 S2 c278265td\" id=\"tk_240\" style=\"top: 32761px; left: 439px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">374 </span><span class=\"S3910 S2AF6 S2 c2783dyke\" id=\"tl_240\" style=\"top: 32761px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(991) </span><span class=\"S3911 S2AF6 S2 c2784fnqb\" id=\"tm_240\" style=\"top: 32761px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3912 S2AF6 S2 c2785blo4\" id=\"tn_240\" style=\"top: 32761px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(617) </span><span class=\"S3913 S2AF4 S2 c2786x1pg\" id=\"to_240\" style=\"top: 32779px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3914 S2AF6 S2 c2787gt9l\" id=\"tp_240\" style=\"top: 32779px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.156 </span><span class=\"S3915 S2AF6 S2 c27882uc8\" id=\"tq_240\" style=\"top: 32779px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(330) </span><span class=\"S3916 S2AF6 S2 c2789fw8f\" id=\"tr_240\" style=\"top: 32779px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3917 S2AF6 S2 c2790ahgs\" id=\"ts_240\" style=\"top: 32779px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.826 </span><span class=\"S3918 S2AF6 S2 c27910gyq\" id=\"tt_240\" style=\"top: 32794px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00f5es Resultado L\u00edquido </span><span class=\"S3919 S2AF6 S2 c2792p4po\" id=\"tu_240\" style=\"top: 32794px; left: 420px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.768) </span><span class=\"S391A S2AF6 S2 c2793rcvb\" id=\"tv_240\" style=\"top: 32794px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S391B S2AF6 S2 c2794wp65\" id=\"tw_240\" style=\"top: 32794px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.300 </span><span class=\"S391C S2AF6 S2 c27953g5r\" id=\"tx_240\" style=\"top: 32794px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.445) </span><span class=\"S391D S2AF6 S2 c27965r1c\" id=\"ty_240\" style=\"top: 32808px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00f5es Outro Rendimento Integral </span><span class=\"S391E S2AF6 S2 c2797wvax\" id=\"tz_240\" style=\"top: 32808px; left: 454px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S391F S2AF6 S2 c2798oluz\" id=\"t10_240\" style=\"top: 32808px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3920 S2AF6 S2 c2799sakl\" id=\"t11_240\" style=\"top: 32808px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(314) </span><span class=\"S3921 S2AF6 S2 c2800j8tg\" id=\"t12_240\" style=\"top: 32808px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(314) </span><span class=\"S3922 S2AF6 S2 c2801eltv\" id=\"t13_240\" style=\"top: 32822px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3923 S2AF6 S2 c2802y3ij\" id=\"t14_240\" style=\"top: 32822px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3924 S2AF6 S2 c28035fi4\" id=\"t15_240\" style=\"top: 32822px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(81) </span><span class=\"S3925 S2AF6 S2 c2804h6p7\" id=\"t16_240\" style=\"top: 32822px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3926 S2AF6 S2 c2805cyw9\" id=\"t17_240\" style=\"top: 32822px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S3927 S2AF4 S2 c2806xqlx\" id=\"t18_240\" style=\"top: 32840px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3928 S2AF6 S2 c2807neko\" id=\"t19_240\" style=\"top: 32840px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.347 </span><span class=\"S3929 S2AF6 S2 c2808fnmy\" id=\"t1a_240\" style=\"top: 32840px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S392A S2AF6 S2 c2809jpkg\" id=\"t1b_240\" style=\"top: 32840px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">986 </span><span class=\"S392B S2AF6 S2 c2810djh2\" id=\"t1c_240\" style=\"top: 32840px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.945 </span><span class=\"S392C S2AF6 S2 c28119p6l\" id=\"t1d_240\" style=\"top: 32872px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos relativos a Cr\u00e9ditos Fiscais resultam dos projetos de Investiga\u00e7\u00e3o e Desenvolvimento apresentados no </span><span class=\"S392D S2AF6 S2 c2812pxcl\" id=\"t1e_240\" style=\"top: 32887px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e2mbito do regime de incentivos SIFIDE. </span><span class=\"S392E S2AF6 S2 c28133vty\" id=\"t1f_240\" style=\"top: 32915px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As 'Dota\u00e7\u00f5es Resultado L\u00edquido', em 2023, incluem: (i) utiliza\u00e7\u00e3o de 1.755m\u20ac na modelo 22 de 2023 (ii) constitui\u00e7\u00e3o 651m\u20ac referentes ao </span><span class=\"S392F S2AF6 S2 c2814avv0\" id=\"t1g_240\" style=\"top: 32930px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio de 2023 os quais se encontram em aprova\u00e7\u00e3o, (iii) desreconhecimento do IDA associado ao SIFIDE que caduca em 2024 e 2025, </span><span class=\"S3930 S2AF6 S2 c2815811e\" id=\"t1h_240\" style=\"top: 32945px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no montante de 1.654m\u20ac, motivado pela altera\u00e7\u00e3o do grupo fiscal em 2023 (ver nota 33), (iv) revis\u00e3o em alta da estimativa de 2022 em </span><span class=\"S3931 S2AF6 S2 c2816sdy1\" id=\"t1i_240\" style=\"top: 32961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">643m\u20ac tendo em considera\u00e7\u00e3o a taxa m\u00e9dia de sucesso do Grupo face ao hist\u00f3rico de aprova\u00e7\u00f5es da ANI, (v) utiliza\u00e7\u00e3o de 532m\u20ac fruto </span><span class=\"S3932 S2AF6 S2 c2817f140\" id=\"t1j_240\" style=\"top: 32976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da corre\u00e7\u00e3o da AT ao ano 2019, e vi) corre\u00e7\u00e3o na estimativa de SIFIDE de 2020 no valor de -162m\u20ac de acordo com as aprova\u00e7\u00f5es recebidas </span><span class=\"S3933 S2AF6 S2 c2818ls50\" id=\"t1k_240\" style=\"top: 32991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da ANI em 2023. </span><span class=\"S3934 S2AF6 S2 c28196084\" id=\"t1l_240\" style=\"top: 33019px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A caducidade dos ativos por impostos diferidos \u00e9 analisada como segue: </span><span class=\"S3935 S2AF4 S2 c282034ma\" id=\"t1m_240\" style=\"top: 33046px; left: 393px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cr\u00e9ditos </span><span class=\"S3936 S2AF4 S2 c2821uddd\" id=\"t1n_240\" style=\"top: 33060px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fiscais </span><span class=\"S3937 S2AF4 S2 c2822tgln\" id=\"t1o_240\" style=\"top: 33046px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es / </span><span class=\"S3938 S2AF4 S2 c2823n8z4\" id=\"t1p_240\" style=\"top: 33060px; left: 486px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustam. </span><span class=\"S3939 S2AF4 S2 c28246b97\" id=\"t1q_240\" style=\"top: 33046px; left: 567px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Prej. </span><span class=\"S393A S2AF4 S2 c28254cr1\" id=\"t1r_240\" style=\"top: 33046px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fiscais / </span><span class=\"S393B S2AF4 S2 c2826yz9j\" id=\"t1s_240\" style=\"top: 33060px; left: 587px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S393C S2AF4 S2 c2827vftc\" id=\"t1t_240\" style=\"top: 33060px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S393D S2AF6 S2 c2828pn9r\" id=\"t1u_240\" style=\"top: 33089px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S393E S2AF6 S2 c2829ke0q\" id=\"t1v_240\" style=\"top: 33089px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S393F S2AF6 S2 c28303fl0\" id=\"t1w_240\" style=\"top: 33089px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3940 S2AF6 S2 c2831w59h\" id=\"t1x_240\" style=\"top: 33089px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3941 S2AF6 S2 c283292e1\" id=\"t1y_240\" style=\"top: 33089px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3942 S2AF6 S2 c2833v2j3\" id=\"t1z_240\" style=\"top: 33104px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 3 anos </span><span class=\"S3943 S2AF6 S2 c2834o4f2\" id=\"t20_240\" style=\"top: 33104px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">606 </span><span class=\"S3944 S2AF6 S2 c2835wd6h\" id=\"t21_240\" style=\"top: 33104px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3945 S2AF6 S2 c2836dhyo\" id=\"t22_240\" style=\"top: 33104px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3946 S2AF6 S2 c2837ihci\" id=\"t23_240\" style=\"top: 33104px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">606 </span><span class=\"S3947 S2AF6 S2 c28387lbe\" id=\"t24_240\" style=\"top: 33118px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 3 a 4 anos </span><span class=\"S3948 S2AF6 S2 c2839bu1m\" id=\"t25_240\" style=\"top: 33118px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">285 </span><span class=\"S3949 S2AF6 S2 c28401key\" id=\"t26_240\" style=\"top: 33118px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S394A S2AF6 S2 c284173vr\" id=\"t27_240\" style=\"top: 33118px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S394B S2AF6 S2 c2842yjif\" id=\"t28_240\" style=\"top: 33118px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">285 </span><span class=\"S394C S2AF6 S2 c28431612\" id=\"t29_240\" style=\"top: 33132px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 4 a 5 anos </span><span class=\"S394D S2AF6 S2 c2844pts8\" id=\"t2a_240\" style=\"top: 33132px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">759 </span><span class=\"S394E S2AF6 S2 c2845w6gm\" id=\"t2b_240\" style=\"top: 33132px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S394F S2AF6 S2 c2846jhtn\" id=\"t2c_240\" style=\"top: 33132px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3950 S2AF6 S2 c2847ceu4\" id=\"t2d_240\" style=\"top: 33132px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">759 </span><span class=\"S3951 S2AF6 S2 c2848ekf4\" id=\"t2e_240\" style=\"top: 33146px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 5 a 6 anos </span><span class=\"S3952 S2AF6 S2 c28498c7k\" id=\"t2f_240\" style=\"top: 33146px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S3953 S2AF6 S2 c2850c2ra\" id=\"t2g_240\" style=\"top: 33146px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3954 S2AF6 S2 c28511vnv\" id=\"t2h_240\" style=\"top: 33146px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3955 S2AF6 S2 c28527yme\" id=\"t2i_240\" style=\"top: 33146px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.043 </span><span class=\"S3956 S2AF6 S2 c2853xvqd\" id=\"t2j_240\" style=\"top: 33160px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais de 6 anos </span><span class=\"S3957 S2AF6 S2 c28541kwz\" id=\"t2k_240\" style=\"top: 33160px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.654 </span><span class=\"S3958 S2AF6 S2 c2855yuv1\" id=\"t2l_240\" style=\"top: 33160px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3959 S2AF6 S2 c285640nk\" id=\"t2m_240\" style=\"top: 33160px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S395A S2AF6 S2 c2857uazb\" id=\"t2n_240\" style=\"top: 33160px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.654 </span><span class=\"S395B S2AF6 S2 c2858pnle\" id=\"t2o_240\" style=\"top: 33175px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sem prazo definido </span><span class=\"S395C S2AF6 S2 c28591mr5\" id=\"t2p_240\" style=\"top: 33175px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S395D S2AF6 S2 c2860sktb\" id=\"t2q_240\" style=\"top: 33175px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S395E S2AF6 S2 c28617r2d\" id=\"t2r_240\" style=\"top: 33175px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">986 </span><span class=\"S395F S2AF6 S2 c2862lx96\" id=\"t2s_240\" style=\"top: 33175px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">598 </span><span class=\"S3960 S2AF6 S2 c2863pw1g\" id=\"t2t_240\" style=\"top: 33193px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.347 </span><span class=\"S3961 S2AF6 S2 c28641deg\" id=\"t2u_240\" style=\"top: 33193px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3962 S2AF6 S2 c2865ffs2\" id=\"t2v_240\" style=\"top: 33193px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">986 </span><span class=\"S3963 S2AF6 S2 c2866xnvn\" id=\"t2w_240\" style=\"top: 33193px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.945 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14739": {
   "value": "<span class=\"S306A S2EAB S2 c5292i07\" id=\"t11_222\" style=\"top: 9885px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.14. </span><span class=\"S306B S2EAB S2 c530oxyx\" id=\"t12_222\" style=\"top: 9885px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes e diferidos </span><span class=\"S306C S2AF6 S2 c531t0sm\" id=\"t13_222\" style=\"top: 9912px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O imposto sobre rendimento do exerc\u00edcio compreende os impostos correntes e os impostos diferidos. Os impostos sobre o rendimento </span><span class=\"S306D S2AF6 S2 c532vw6y\" id=\"t14_222\" style=\"top: 9928px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o registados em resultados consolidados do exerc\u00edcio, exceto quando est\u00e3o relacionados com itens que sejam reconhecidos diretamente </span><span class=\"S306E S2AF6 S2 c533qs53\" id=\"t15_222\" style=\"top: 9943px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos capitais pr\u00f3prios. O valor de imposto corrente a pagar, \u00e9 determinado com base no resultado antes de impostos, ajustado de acordo </span><span class=\"S306F S2AF6 S2 c534r8zs\" id=\"t16_222\" style=\"top: 9958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as regras fiscais. </span><span class=\"S3070 S2AF6 S2 c5351l62\" id=\"t17_222\" style=\"top: 9986px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o calculados pelo m\u00e9todo da responsabilidade \u00e0 data de relato, determinado pelas diferen\u00e7as tempor\u00e1rias entre </span><span class=\"S3071 S2AF6 S2 c5362x0l\" id=\"t18_222\" style=\"top: 10001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os valores contabil\u00edsticos dos ativos e passivos nas demonstra\u00e7\u00f5es financeiras e as respetivas bases de tributa\u00e7\u00e3o. No entanto, n\u00e3o s\u00e3o </span><span class=\"S3072 S2AF6 S2 c537gl18\" id=\"t19_222\" style=\"top: 10017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">calculados impostos diferidos sobre as diferen\u00e7as de reconhecimento de ativos e passivos numa transa\u00e7\u00e3o que n\u00e3o uma concentra\u00e7\u00e3o de </span><span class=\"S3073 S2AF6 S2 c5385b1n\" id=\"t1a_222\" style=\"top: 10032px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atividades empresariais, quando as mesmas n\u00e3o afetam nem o resultado contabil\u00edstico nem o resultado fiscal no momento da transa\u00e7\u00e3o. </span><span class=\"S3074 S2AF6 S2 c539mq6d\" id=\"t1b_222\" style=\"top: 10059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para a determina\u00e7\u00e3o do imposto diferido \u00e9 utilizada a taxa que dever\u00e1 estar em vigor no exerc\u00edcio em que as diferen\u00e7as tempor\u00e1rias </span><span class=\"S3075 S2AF6 S2 c540xcsq\" id=\"t1c_222\" style=\"top: 10075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser\u00e3o revertidas. </span><span class=\"S3076 S2AF6 S2 c541yq0u\" id=\"t1d_222\" style=\"top: 10102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos por impostos diferidos s\u00e3o reconhecidos sempre que seja prov\u00e1vel que sejam gerados lucros fiscais futuros contra os quais as </span><span class=\"S3077 S2AF6 S2 c542fe83\" id=\"t1e_222\" style=\"top: 10118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7as tempor\u00e1rias possam ser utilizadas. </span><span class=\"S3078 S2AF6 S2 c543oiqo\" id=\"t1f_222\" style=\"top: 10145px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os impostos diferidos s\u00e3o registados para as diferen\u00e7as tempor\u00e1rias em investimentos em subsidi\u00e1rias, exceto quando a anula\u00e7\u00e3o da </span><span class=\"S3079 S2AF6 S2 c5441wm5\" id=\"t1g_222\" style=\"top: 10160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diferen\u00e7a tempor\u00e1ria seja controlada pelo Grupo e quando seja prov\u00e1vel que a diferen\u00e7a tempor\u00e1ria n\u00e3o seja anulada num futuro </span><span class=\"S307A S2AF6 S2 c545qar2\" id=\"t1h_222\" style=\"top: 10176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo. </span><span class=\"S332B S2EAB S2 c1252vc90\" id=\"t1j_230\" style=\"top: 20392px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S332C S2EAB S2 c1253d2kd\" id=\"t1k_230\" style=\"top: 20392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento e Imposto diferido </span><span class=\"S332D S2AF6 S2 c12548eq7\" id=\"t1l_230\" style=\"top: 20420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase \u00e9 sujeito \u00e0 tributa\u00e7\u00e3o nas localiza\u00e7\u00f5es em que opera, existindo, portanto, uma componente de julgamento quando se </span><span class=\"S332E S2AF6 S2 c12550yko\" id=\"t1m_230\" style=\"top: 20435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determina o c\u00e1lculo da estimativa para impostos e a utiliza\u00e7\u00e3o dos ativos e passivos por impostos diferidos. Os ativos e passivos por </span><span class=\"S332F S2AF6 S2 c1256ctfj\" id=\"t1n_230\" style=\"top: 20450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos diferidos foram determinados com base na legisla\u00e7\u00e3o fiscal atualmente em vigor para as empresas do Grupo, ou em legisla\u00e7\u00e3o </span><span class=\"S3330 S2AF6 S2 c1257neck\" id=\"t1o_230\" style=\"top: 20465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">j\u00e1 publicada para aplica\u00e7\u00e3o futura. Altera\u00e7\u00f5es na legisla\u00e7\u00e3o fiscal podem influenciar o valor dos impostos diferidos. </span><span class=\"S3331 S2AF6 S2 c12582g11\" id=\"t1p_230\" style=\"top: 20493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ativos por impostos diferidos relativos a cr\u00e9ditos fiscais obtidos no \u00e2mbito do SIFIDE com base em estimativas. O </span><span class=\"S3332 S2AF6 S2 c1259jcdp\" id=\"t1q_230\" style=\"top: 20508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor final destes cr\u00e9ditos fiscais, apenas \u00e9 conhecido em exerc\u00edcios futuros com base na aprova\u00e7\u00e3o pelo organismo competente (ANI) </span><span class=\"S3333 S2AF6 S2 c1260w7kq\" id=\"t1r_230\" style=\"top: 20524px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das candidaturas apresentadas pelo Grupo. Os montantes contabilizados de cr\u00e9ditos fiscais ainda n\u00e3o aprovados ascendem a 2.693m\u20ac </span><span class=\"S3334 S2AF6 S2 c1261qztv\" id=\"t1s_230\" style=\"top: 20539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2022: 2.313m\u20ac), sendo prov\u00e1vel a aprova\u00e7\u00e3o dos mesmos. </span><span class=\"S3335 S2AF6 S2 c1262tym0\" id=\"t1t_230\" style=\"top: 20566px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece ainda impostos diferidos sobre preju\u00edzos fiscais com base em estimativas de lucros fiscais futuros, e tais ativos s\u00f3 s\u00e3o </span><span class=\"S3336 S2AF6 S2 c12631nn6\" id=\"t1u_230\" style=\"top: 20582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidos se houver uma elevada expectativa de recupera\u00e7\u00e3o futura. </span><span class=\"S3337 S2AF6 S2 c126456px\" id=\"t1v_230\" style=\"top: 20609px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando o impacto fiscal \u00e9 diferente dos montantes inicialmente registados, estas diferen\u00e7as ter\u00e3o impacto no gasto de imposto sobre o </span><span class=\"S3338 S2AF6 S2 c12653tno\" id=\"t1w_230\" style=\"top: 20624px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rendimento e no imposto diferido, no per\u00edodo em que este c\u00e1lculo \u00e9 efetuado. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14757": {
   "value": "<span class=\"S307B S2EAB S2 c546d0fb\" id=\"t1i_222\" style=\"top: 10209px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.15. </span><span class=\"S307C S2EAB S2 c547ja5m\" id=\"t1j_222\" style=\"top: 10209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Benef\u00edcios a empregados </span><span class=\"S307D S2AF4 S2 c548f5r2\" id=\"t1k_222\" style=\"top: 10237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S307E S2AF6 S2 c549gh16\" id=\"t1l_222\" style=\"top: 10253px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo estima um passivo e um custo por b\u00f3nus, baseado no desempenho individual dos colaboradores e no desempenho financeiro da </span><span class=\"S307F S2AF6 S2 c550m2ym\" id=\"t1m_222\" style=\"top: 10268px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresa. </span><span class=\"S3080 S2AF4 S2 c553vqqn\" id=\"t3_223\" style=\"top: 10518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Obriga\u00e7\u00f5es com f\u00e9rias, subs\u00eddio de f\u00e9rias e subs\u00eddio de Natal </span><span class=\"S3081 S2AF6 S2 c554agzc\" id=\"t4_223\" style=\"top: 10535px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o vigente em Portugal, os colaboradores t\u00eam, anualmente, direito a um m\u00eas de f\u00e9rias e a um m\u00eas de subs\u00eddio </span><span class=\"S3082 S2AF6 S2 c555arkm\" id=\"t5_223\" style=\"top: 10550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de f\u00e9rias, direito esse adquirido no ano anterior ao do seu pagamento. Adicionalmente, os colaboradores t\u00eam, anualmente, direito a um </span><span class=\"S3083 S2AF6 S2 c556ob80\" id=\"t6_223\" style=\"top: 10565px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">m\u00eas de subs\u00eddio de Natal, direito adquirido ao longo do ano e liquidado durante o m\u00eas de dezembro de cada exerc\u00edcio civil. Assim, estas </span><span class=\"S3084 S2AF6 S2 c557zdcd\" id=\"t7_223\" style=\"top: 10580px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades s\u00e3o registadas no per\u00edodo em que os colaboradores adquirem o respetivo direito, independentemente da data do seu </span><span class=\"S3085 S2AF6 S2 c558lwgu\" id=\"t8_223\" style=\"top: 10596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pagamento. </span><span class=\"S3086 S2AF4 S2 c559btvo\" id=\"t9_223\" style=\"top: 10623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fundo de Compensa\u00e7\u00e3o do Trabalho (FCT) e Fundo de Garantia de Compensa\u00e7\u00e3o do Trabalho (FGCT) </span><span class=\"S3087 S2AF6 S2 c560vkm0\" id=\"ta_223\" style=\"top: 10640px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a Lei n.\u00ba 70/2013 e Portaria n.\u00ba 294-A/2013, as empresas que contratem um novo trabalhador s\u00e3o obrigadas a descontar </span><span class=\"S3088 S2AF6 S2 c561s3c7\" id=\"tb_223\" style=\"top: 10655px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma percentagem do respetivo sal\u00e1rio para os Fundo de Compensa\u00e7\u00e3o do Trabalho (FCT) \u2013 0,925% \u2013 e Fundo de Garantia de Compensa\u00e7\u00e3o </span><span class=\"S3089 S2AF6 S2 c5626oir\" id=\"tc_223\" style=\"top: 10670px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Trabalho (FGCT) \u2013 0,075%, com o objetivo de assegurar, no futuro, o pagamento parcial da indemniza\u00e7\u00e3o em caso de despedimento. </span><span class=\"S308A S2AF6 S2 c5631f58\" id=\"td_223\" style=\"top: 10685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tendo em conta as caracter\u00edsticas de cada Fundo, a Novabase considera o seguinte: </span><span class=\"S308B S2AF6 S2 c56447qf\" id=\"te_223\" style=\"top: 10701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 as entregas mensais para o FGCT s\u00e3o reconhecidas como gasto do per\u00edodo a que respeitam; </span><span class=\"S308C S2AF6 S2 c565ml73\" id=\"tf_223\" style=\"top: 10716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 as entregas mensais para o FCT s\u00e3o reconhecidas como um ativo financeiro, mensurado pelo justo valor, com as respetivas varia\u00e7\u00f5es </span><span class=\"S308D S2AF6 S2 c566h8o1\" id=\"tg_223\" style=\"top: 10731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados. </span><span class=\"S308E S2AF6 S2 c567uk2r\" id=\"th_223\" style=\"top: 10759px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de maio de 2023 entrou em vigor o disposto nos n.\u00bas 4 e 5 do artigo 32.\u00ba da Lei n.\u00ba 13/2023 de 3 de abril, que veio suspender a </span><span class=\"S308F S2AF6 S2 c568n45l\" id=\"ti_223\" style=\"top: 10774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00e3o do pagamento das entregas aos Fundos de Compensa\u00e7\u00e3o. Em 15 de dezembro foi publicado o Decreto-Lei n.\u00ba 115/2023, que </span><span class=\"S3090 S2AF6 S2 c569iqiw\" id=\"tj_223\" style=\"top: 10790px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">define a forma como as empresas poder\u00e3o mobilizar as verbas do FCT, sendo que estas s\u00f3 poder\u00e3o ser mobilizadas para apoiar os custos </span><span class=\"S3091 S2AF6 S2 c570cjj9\" id=\"tk_223\" style=\"top: 10805px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e investimentos com habita\u00e7\u00e3o dos trabalhadores, financiar a qualifica\u00e7\u00e3o e forma\u00e7\u00e3o certificada dos trabalhadores e construir, por </span><span class=\"S3092 S2AF6 S2 c57120z2\" id=\"tl_223\" style=\"top: 10820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exemplo, creches e refeit\u00f3rios. A medida entra em vigor a partir de 1 de janeiro de 2024. </span><span class=\"S3093 S2AF4 S2 c572wo78\" id=\"tm_223\" style=\"top: 10848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3094 S2AF6 S2 c57365cg\" id=\"tn_223\" style=\"top: 10864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem por pr\u00e1tica remunerar os servi\u00e7os prestados pelos membros do Conselho de Administra\u00e7\u00e3o da Sociedade e alguns </span><span class=\"S3095 S2AF6 S2 c574fvgl\" id=\"to_223\" style=\"top: 10879px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">colaboradores da Novabase, atrav\u00e9s de planos de atribui\u00e7\u00e3o de op\u00e7\u00f5es sobre a\u00e7\u00f5es liquidados em instrumentos de capital pr\u00f3prio (equity </span><span class=\"S3096 S2AF6 S2 c5753d1g\" id=\"tp_223\" style=\"top: 10895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">settled) e em dinheiro (cash settled), enquanto forma de remunera\u00e7\u00e3o apta a promover o alinhamento de interesses dos membros dos </span><span class=\"S3097 S2AF6 S2 c576unep\" id=\"tq_223\" style=\"top: 10910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00d3rg\u00e3os de Administra\u00e7\u00e3o e colaboradores com os interesses da Sociedade e a estimular e incentivar a sua capacidade criativa e </span><span class=\"S3098 S2AF6 S2 c577v2nl\" id=\"tr_223\" style=\"top: 10925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">produtividade. </span><span class=\"S3099 S2AF6 S2 c578kjnp\" id=\"ts_223\" style=\"top: 10953px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos servi\u00e7os recebidos \u00e9 registado como um custo em resultados, por contrapartida de um incremento nos capitais pr\u00f3prios </span><span class=\"S309A S2AF6 S2 c579hvc4\" id=\"tt_223\" style=\"top: 10968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(parcela equity settled) ou passivo (parcela cash settled), ao longo do per\u00edodo de aquisi\u00e7\u00e3o de direitos pelo colaborador. O valor total a </span><span class=\"S309B S2AF6 S2 c580ohzz\" id=\"tu_223\" style=\"top: 10983px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registar como custo \u00e9 determinado com base no justo valor das op\u00e7\u00f5es atribu\u00eddas, o qual \u00e9 estimado apenas com recurso a condi\u00e7\u00f5es de </span><span class=\"S309C S2AF6 S2 c581r7b9\" id=\"tv_223\" style=\"top: 10999px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado. As condi\u00e7\u00f5es de aquisi\u00e7\u00e3o que n\u00e3o s\u00e3o condi\u00e7\u00f5es de mercado s\u00e3o consideradas para estimar o n\u00famero de op\u00e7\u00f5es que no final </span><span class=\"S309D S2AF6 S2 c582mvrm\" id=\"tw_223\" style=\"top: 11014px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do per\u00edodo de aquisi\u00e7\u00e3o ter\u00e3o direitos adquiridos. Em cada data de relato, a Novabase rev\u00ea a estimativa do n\u00famero de op\u00e7\u00f5es que espera </span><span class=\"S309E S2AF6 S2 c583skht\" id=\"tx_223\" style=\"top: 11029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se tornem exerc\u00edveis e reconhece o impacto da revis\u00e3o da estimativa original em resultados. </span><span class=\"S335C S2EAB S2 c13036cjm\" id=\"t12_231\" style=\"top: 21494px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">g) </span><span class=\"S335D S2EAB S2 c1304xqci\" id=\"t13_231\" style=\"top: 21494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S335E S2AF6 S2 c1305rrgo\" id=\"t14_231\" style=\"top: 21521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase reconhece mensalmente uma estimativa de pr\u00e9mios e outras remunera\u00e7\u00f5es vari\u00e1veis que tem em considera\u00e7\u00e3o os </span><span class=\"S335F S2AF6 S2 c1306rwy7\" id=\"t15_231\" style=\"top: 21536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valores te\u00f3ricos acordados com os colaboradores, o seguimento das taxas previstas de atingimento dos objetivos e a situa\u00e7\u00e3o geral dos </span><span class=\"S3360 S2AF6 S2 c1307hboa\" id=\"t16_231\" style=\"top: 21552px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios da Empresa. A remunera\u00e7\u00e3o vari\u00e1vel dos elementos do Conselho de Administra\u00e7\u00e3o \u00e9 determinada pela Comiss\u00e3o de Vencimentos </span><span class=\"S3361 S2AF6 S2 c1308fs2r\" id=\"t17_231\" style=\"top: 21567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos termos da pol\u00edtica de remunera\u00e7\u00e3o, podendo ser composta por uma remunera\u00e7\u00e3o vari\u00e1vel em numer\u00e1rio (associada, entre outros </span><span class=\"S3362 S2AF6 S2 c1309symn\" id=\"t18_231\" style=\"top: 21582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fatores, ao desempenho da Novabase) e planos tendo por base valores mobili\u00e1rios da Novabase (designadamente participa\u00e7\u00e3o em Planos </span><span class=\"S3363 S2AF6 S2 c1310no7s\" id=\"t19_231\" style=\"top: 21598px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es da Novabase). Desta forma, a estimativa do custo corrente do exerc\u00edcio registado na rubrica de </span><span class=\"S3364 S2AF6 S2 c1311b6hs\" id=\"t1a_231\" style=\"top: 21613px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Fornecedores e outras contas a pagar', \u00e9 preparada com base na melhor estimativa da Gest\u00e3o face ao desempenho do exerc\u00edcio em </span><span class=\"S3365 S2AF6 S2 c1312cy2c\" id=\"t1b_231\" style=\"top: 21628px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso, sendo o valor final apenas conhecido no exerc\u00edcio seguinte, ap\u00f3s delibera\u00e7\u00e3o da Comiss\u00e3o de Vencimentos. Mais informa\u00e7\u00e3o sobre </span><span class=\"S3366 S2AF6 S2 c1313c0gk\" id=\"t1c_231\" style=\"top: 21643px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a pol\u00edtica de remunera\u00e7\u00e3o da Novabase e remunera\u00e7\u00f5es auferidas pelos Administradores no exerc\u00edcio, pode ser encontrada no ponto D. </span><span class=\"S3367 S2AF6 S2 c1314uufg\" id=\"t1d_231\" style=\"top: 21659px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es do Relat\u00f3rio sobre o Governo da Sociedade, que constitui parte integrante deste Relat\u00f3rio Financeiro Anual. </span><span class=\"S3E82 S2AF4 S2 c4221jweu\" id=\"t15_251\" style=\"top: 47213px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27. </span><span class=\"S3E83 S2AF4 S2 c4222p9up\" id=\"t16_251\" style=\"top: 47213px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos com o pessoal </span><span class=\"S3E84 S2AF4 S2 c4223ozve\" id=\"t17_251\" style=\"top: 47242px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E85 S2AF4 S2 c4224i5wo\" id=\"t18_251\" style=\"top: 47242px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E86 S2AF6 S2 c4225zfq7\" id=\"t19_251\" style=\"top: 47272px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o / benef\u00edcios dos \u00f3rg\u00e3os sociais (nota 37 i)) </span><span class=\"S3E87 S2AF6 S2 c4226m4bf\" id=\"t1a_251\" style=\"top: 47272px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.907 </span><span class=\"S3E88 S2AF6 S2 c4227ekj0\" id=\"t1b_251\" style=\"top: 47272px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3E89 S2AF6 S2 c4228litt\" id=\"t1c_251\" style=\"top: 47287px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o do pessoal </span><span class=\"S3E8A S2AF6 S2 c4229t4fl\" id=\"t1d_251\" style=\"top: 47287px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.782 </span><span class=\"S3E8B S2AF6 S2 c4230oizi\" id=\"t1e_251\" style=\"top: 47287px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.950 </span><span class=\"S3E8C S2AF6 S2 c4231hjj3\" id=\"t1f_251\" style=\"top: 47301px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Encargos sobre remunera\u00e7\u00f5es do pessoal </span><span class=\"S3E8D S2AF6 S2 c42322wdv\" id=\"t1g_251\" style=\"top: 47301px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.504 </span><span class=\"S3E8E S2AF6 S2 c42333mhi\" id=\"t1h_251\" style=\"top: 47301px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.797 </span><span class=\"S3E8F S2AF6 S2 c4234kowb\" id=\"t1i_251\" style=\"top: 47315px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Stock options atribu\u00eddas (notas 18 e 37 i)) </span><span class=\"S3E90 S2AF6 S2 c4235rhvv\" id=\"t1j_251\" style=\"top: 47315px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.759 </span><span class=\"S3E91 S2AF6 S2 c42366hsk\" id=\"t1k_251\" style=\"top: 47315px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.542 </span><span class=\"S3E92 S2AF6 S2 c4237ieqq\" id=\"t1l_251\" style=\"top: 47329px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros custos com o pessoal </span><span class=\"S3E93 S2AF6 S2 c4238t22r\" id=\"t1m_251\" style=\"top: 47329px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.993 </span><span class=\"S3E94 S2AF6 S2 c4239twnr\" id=\"t1n_251\" style=\"top: 47329px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.735 </span><span class=\"S3E95 S2AF6 S2 c4240lx61\" id=\"t1o_251\" style=\"top: 47347px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">73.945 </span><span class=\"S3E96 S2AF6 S2 c4241jgl9\" id=\"t1p_251\" style=\"top: 47347px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">66.668 </span><span class=\"S3E97 S2AF6 S2 c4242mbie\" id=\"t1q_251\" style=\"top: 47379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os outros custos com o pessoal englobam seguros de acidentes de trabalho, a\u00e7\u00e3o social, forma\u00e7\u00e3o e indemniza\u00e7\u00f5es. </span><span class=\"S3E98 S2AF6 S2 c4243yc5o\" id=\"t1r_251\" style=\"top: 47407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O aumento dos \u2018Gastos com o pessoal\u2019 em 2023 reflete a infla\u00e7\u00e3o salarial e as pol\u00edticas da Novabase com o objetivo de apresentar uma </span><span class=\"S3E99 S2AF6 S2 c42449w6o\" id=\"t1s_251\" style=\"top: 47422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">proposta de valor mais competitiva para fazer face \u00e0 atual competi\u00e7\u00e3o pelo talento tecnol\u00f3gico. </span><span class=\"S3E9A S2AF6 S2 c4245s3aq\" id=\"t1t_251\" style=\"top: 47449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No que respeita \u00e0 remunera\u00e7\u00e3o dos \u00f3rg\u00e3os sociais, importa ainda referir que neste exerc\u00edcio foi considerada uma estimativa para </span><span class=\"S3E9B S2AF6 S2 c42462nlo\" id=\"t1u_251\" style=\"top: 47465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o vari\u00e1vel dos \u00d3rg\u00e3os de Administra\u00e7\u00e3o da Novabase S.G.P.S. de 500m\u20ac, relativa ao desempenho de 2023, tendo em aten\u00e7\u00e3o </span><span class=\"S3E9C S2AF6 S2 c42479odx\" id=\"t1v_251\" style=\"top: 47480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados extraordin\u00e1rios do Grupo Novabase com a aliena\u00e7\u00e3o do neg\u00f3cio Neotalent. </span><span class=\"S3E9D S2AF6 S2 c4248ue1u\" id=\"t1w_251\" style=\"top: 47507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O </span><span class=\"S3E9E S2AF4 S2 c4249tkh0\" id=\"t1x_251\" style=\"top: 47507px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00famero m\u00e9dio de colaboradores </span><span class=\"S3E9F S2AF6 S2 c42508a4y\" id=\"t1y_251\" style=\"top: 47507px; left: 291px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 analisado como segue: </span><span class=\"S3EA0 S2AF4 S2 c4251ix2i\" id=\"t1z_251\" style=\"top: 47536px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4252kuiu\" id=\"t20_251\" style=\"top: 47536px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EA1 S2AF6 S2 c4253g5xo\" id=\"t21_251\" style=\"top: 47567px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EA2 S2AF6 S2 c4254qb9b\" id=\"t22_251\" style=\"top: 47567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3EA3 S2AF6 S2 c4255io7s\" id=\"t23_251\" style=\"top: 47567px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3EA4 S2AF6 S2 c42561hzm\" id=\"t24_251\" style=\"top: 47567px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S3EA5 S2AF6 S2 c4257uki4\" id=\"t25_251\" style=\"top: 47581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3EA6 S2AF6 S2 c4258pp90\" id=\"t26_251\" style=\"top: 47581px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.299 </span><span class=\"S3EA7 S2AF6 S2 c4259qovv\" id=\"t27_251\" style=\"top: 47581px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.284 </span><span class=\"S3EA8 S2AF6 S2 c42607i2s\" id=\"t28_251\" style=\"top: 47599px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3EA9 S2AF6 S2 c4261s5nx\" id=\"t29_251\" style=\"top: 47599px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.301 </span><span class=\"S3EAA S2AF6 S2 c4262h8h1\" id=\"t2a_251\" style=\"top: 47631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os n\u00fameros apresentados n\u00e3o consideram os colaboradores afetos ao neg\u00f3cio de </span><span class=\"S3EAB S2EAB S2 c4263vekp\" id=\"t2b_251\" style=\"top: 47631px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3EAC S2AF6 S2 c42646pij\" id=\"t2c_251\" style=\"top: 47631px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Neotalent) em ambos os per\u00edodos. A </span><span class=\"S3EAD S2AF6 S2 c4265n7oc\" id=\"t2d_251\" style=\"top: 47647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent teve em m\u00e9dia 832 colaboradores em 2023 (811 em 2022). </span><span class=\"S3EAE S2AF6 S2 c4266n1vt\" id=\"t2e_251\" style=\"top: 47680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c0 data de 31 de dezembro de 2023, o n\u00famero de colaboradores da Novabase era 1334 (2022: 1316), 32% dos quais s\u00e3o mulheres (2022: </span><span class=\"S3EAF S2AF6 S2 c4267291t\" id=\"t2f_251\" style=\"top: 47696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31%). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14758": {
   "value": "<span class=\"S307B S2EAB S2 c546d0fb\" id=\"t1i_222\" style=\"top: 10209px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.15. </span><span class=\"S307C S2EAB S2 c547ja5m\" id=\"t1j_222\" style=\"top: 10209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Benef\u00edcios a empregados </span><span class=\"S307D S2AF4 S2 c548f5r2\" id=\"t1k_222\" style=\"top: 10237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S307E S2AF6 S2 c549gh16\" id=\"t1l_222\" style=\"top: 10253px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo estima um passivo e um custo por b\u00f3nus, baseado no desempenho individual dos colaboradores e no desempenho financeiro da </span><span class=\"S307F S2AF6 S2 c550m2ym\" id=\"t1m_222\" style=\"top: 10268px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresa. </span><span class=\"S3080 S2AF4 S2 c553vqqn\" id=\"t3_223\" style=\"top: 10518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Obriga\u00e7\u00f5es com f\u00e9rias, subs\u00eddio de f\u00e9rias e subs\u00eddio de Natal </span><span class=\"S3081 S2AF6 S2 c554agzc\" id=\"t4_223\" style=\"top: 10535px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o vigente em Portugal, os colaboradores t\u00eam, anualmente, direito a um m\u00eas de f\u00e9rias e a um m\u00eas de subs\u00eddio </span><span class=\"S3082 S2AF6 S2 c555arkm\" id=\"t5_223\" style=\"top: 10550px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de f\u00e9rias, direito esse adquirido no ano anterior ao do seu pagamento. Adicionalmente, os colaboradores t\u00eam, anualmente, direito a um </span><span class=\"S3083 S2AF6 S2 c556ob80\" id=\"t6_223\" style=\"top: 10565px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">m\u00eas de subs\u00eddio de Natal, direito adquirido ao longo do ano e liquidado durante o m\u00eas de dezembro de cada exerc\u00edcio civil. Assim, estas </span><span class=\"S3084 S2AF6 S2 c557zdcd\" id=\"t7_223\" style=\"top: 10580px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades s\u00e3o registadas no per\u00edodo em que os colaboradores adquirem o respetivo direito, independentemente da data do seu </span><span class=\"S3085 S2AF6 S2 c558lwgu\" id=\"t8_223\" style=\"top: 10596px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pagamento. </span><span class=\"S3086 S2AF4 S2 c559btvo\" id=\"t9_223\" style=\"top: 10623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fundo de Compensa\u00e7\u00e3o do Trabalho (FCT) e Fundo de Garantia de Compensa\u00e7\u00e3o do Trabalho (FGCT) </span><span class=\"S3087 S2AF6 S2 c560vkm0\" id=\"ta_223\" style=\"top: 10640px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a Lei n.\u00ba 70/2013 e Portaria n.\u00ba 294-A/2013, as empresas que contratem um novo trabalhador s\u00e3o obrigadas a descontar </span><span class=\"S3088 S2AF6 S2 c561s3c7\" id=\"tb_223\" style=\"top: 10655px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma percentagem do respetivo sal\u00e1rio para os Fundo de Compensa\u00e7\u00e3o do Trabalho (FCT) \u2013 0,925% \u2013 e Fundo de Garantia de Compensa\u00e7\u00e3o </span><span class=\"S3089 S2AF6 S2 c5626oir\" id=\"tc_223\" style=\"top: 10670px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Trabalho (FGCT) \u2013 0,075%, com o objetivo de assegurar, no futuro, o pagamento parcial da indemniza\u00e7\u00e3o em caso de despedimento. </span><span class=\"S308A S2AF6 S2 c5631f58\" id=\"td_223\" style=\"top: 10685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tendo em conta as caracter\u00edsticas de cada Fundo, a Novabase considera o seguinte: </span><span class=\"S308B S2AF6 S2 c56447qf\" id=\"te_223\" style=\"top: 10701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 as entregas mensais para o FGCT s\u00e3o reconhecidas como gasto do per\u00edodo a que respeitam; </span><span class=\"S308C S2AF6 S2 c565ml73\" id=\"tf_223\" style=\"top: 10716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 as entregas mensais para o FCT s\u00e3o reconhecidas como um ativo financeiro, mensurado pelo justo valor, com as respetivas varia\u00e7\u00f5es </span><span class=\"S308D S2AF6 S2 c566h8o1\" id=\"tg_223\" style=\"top: 10731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reconhecidas em resultados. </span><span class=\"S308E S2AF6 S2 c567uk2r\" id=\"th_223\" style=\"top: 10759px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de maio de 2023 entrou em vigor o disposto nos n.\u00bas 4 e 5 do artigo 32.\u00ba da Lei n.\u00ba 13/2023 de 3 de abril, que veio suspender a </span><span class=\"S308F S2AF6 S2 c568n45l\" id=\"ti_223\" style=\"top: 10774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00e3o do pagamento das entregas aos Fundos de Compensa\u00e7\u00e3o. Em 15 de dezembro foi publicado o Decreto-Lei n.\u00ba 115/2023, que </span><span class=\"S3090 S2AF6 S2 c569iqiw\" id=\"tj_223\" style=\"top: 10790px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">define a forma como as empresas poder\u00e3o mobilizar as verbas do FCT, sendo que estas s\u00f3 poder\u00e3o ser mobilizadas para apoiar os custos </span><span class=\"S3091 S2AF6 S2 c570cjj9\" id=\"tk_223\" style=\"top: 10805px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e investimentos com habita\u00e7\u00e3o dos trabalhadores, financiar a qualifica\u00e7\u00e3o e forma\u00e7\u00e3o certificada dos trabalhadores e construir, por </span><span class=\"S3092 S2AF6 S2 c57120z2\" id=\"tl_223\" style=\"top: 10820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exemplo, creches e refeit\u00f3rios. A medida entra em vigor a partir de 1 de janeiro de 2024. </span><span class=\"S3093 S2AF4 S2 c572wo78\" id=\"tm_223\" style=\"top: 10848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3094 S2AF6 S2 c57365cg\" id=\"tn_223\" style=\"top: 10864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem por pr\u00e1tica remunerar os servi\u00e7os prestados pelos membros do Conselho de Administra\u00e7\u00e3o da Sociedade e alguns </span><span class=\"S3095 S2AF6 S2 c574fvgl\" id=\"to_223\" style=\"top: 10879px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">colaboradores da Novabase, atrav\u00e9s de planos de atribui\u00e7\u00e3o de op\u00e7\u00f5es sobre a\u00e7\u00f5es liquidados em instrumentos de capital pr\u00f3prio (equity </span><span class=\"S3096 S2AF6 S2 c5753d1g\" id=\"tp_223\" style=\"top: 10895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">settled) e em dinheiro (cash settled), enquanto forma de remunera\u00e7\u00e3o apta a promover o alinhamento de interesses dos membros dos </span><span class=\"S3097 S2AF6 S2 c576unep\" id=\"tq_223\" style=\"top: 10910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00d3rg\u00e3os de Administra\u00e7\u00e3o e colaboradores com os interesses da Sociedade e a estimular e incentivar a sua capacidade criativa e </span><span class=\"S3098 S2AF6 S2 c577v2nl\" id=\"tr_223\" style=\"top: 10925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">produtividade. </span><span class=\"S3099 S2AF6 S2 c578kjnp\" id=\"ts_223\" style=\"top: 10953px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos servi\u00e7os recebidos \u00e9 registado como um custo em resultados, por contrapartida de um incremento nos capitais pr\u00f3prios </span><span class=\"S309A S2AF6 S2 c579hvc4\" id=\"tt_223\" style=\"top: 10968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(parcela equity settled) ou passivo (parcela cash settled), ao longo do per\u00edodo de aquisi\u00e7\u00e3o de direitos pelo colaborador. O valor total a </span><span class=\"S309B S2AF6 S2 c580ohzz\" id=\"tu_223\" style=\"top: 10983px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registar como custo \u00e9 determinado com base no justo valor das op\u00e7\u00f5es atribu\u00eddas, o qual \u00e9 estimado apenas com recurso a condi\u00e7\u00f5es de </span><span class=\"S309C S2AF6 S2 c581r7b9\" id=\"tv_223\" style=\"top: 10999px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado. As condi\u00e7\u00f5es de aquisi\u00e7\u00e3o que n\u00e3o s\u00e3o condi\u00e7\u00f5es de mercado s\u00e3o consideradas para estimar o n\u00famero de op\u00e7\u00f5es que no final </span><span class=\"S309D S2AF6 S2 c582mvrm\" id=\"tw_223\" style=\"top: 11014px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do per\u00edodo de aquisi\u00e7\u00e3o ter\u00e3o direitos adquiridos. Em cada data de relato, a Novabase rev\u00ea a estimativa do n\u00famero de op\u00e7\u00f5es que espera </span><span class=\"S309E S2AF6 S2 c583skht\" id=\"tx_223\" style=\"top: 11029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se tornem exerc\u00edveis e reconhece o impacto da revis\u00e3o da estimativa original em resultados. </span><span class=\"S335C S2EAB S2 c13036cjm\" id=\"t12_231\" style=\"top: 21494px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">g) </span><span class=\"S335D S2EAB S2 c1304xqci\" id=\"t13_231\" style=\"top: 21494px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S335E S2AF6 S2 c1305rrgo\" id=\"t14_231\" style=\"top: 21521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase reconhece mensalmente uma estimativa de pr\u00e9mios e outras remunera\u00e7\u00f5es vari\u00e1veis que tem em considera\u00e7\u00e3o os </span><span class=\"S335F S2AF6 S2 c1306rwy7\" id=\"t15_231\" style=\"top: 21536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valores te\u00f3ricos acordados com os colaboradores, o seguimento das taxas previstas de atingimento dos objetivos e a situa\u00e7\u00e3o geral dos </span><span class=\"S3360 S2AF6 S2 c1307hboa\" id=\"t16_231\" style=\"top: 21552px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neg\u00f3cios da Empresa. A remunera\u00e7\u00e3o vari\u00e1vel dos elementos do Conselho de Administra\u00e7\u00e3o \u00e9 determinada pela Comiss\u00e3o de Vencimentos </span><span class=\"S3361 S2AF6 S2 c1308fs2r\" id=\"t17_231\" style=\"top: 21567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos termos da pol\u00edtica de remunera\u00e7\u00e3o, podendo ser composta por uma remunera\u00e7\u00e3o vari\u00e1vel em numer\u00e1rio (associada, entre outros </span><span class=\"S3362 S2AF6 S2 c1309symn\" id=\"t18_231\" style=\"top: 21582px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fatores, ao desempenho da Novabase) e planos tendo por base valores mobili\u00e1rios da Novabase (designadamente participa\u00e7\u00e3o em Planos </span><span class=\"S3363 S2AF6 S2 c1310no7s\" id=\"t19_231\" style=\"top: 21598px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es da Novabase). Desta forma, a estimativa do custo corrente do exerc\u00edcio registado na rubrica de </span><span class=\"S3364 S2AF6 S2 c1311b6hs\" id=\"t1a_231\" style=\"top: 21613px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Fornecedores e outras contas a pagar', \u00e9 preparada com base na melhor estimativa da Gest\u00e3o face ao desempenho do exerc\u00edcio em </span><span class=\"S3365 S2AF6 S2 c1312cy2c\" id=\"t1b_231\" style=\"top: 21628px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso, sendo o valor final apenas conhecido no exerc\u00edcio seguinte, ap\u00f3s delibera\u00e7\u00e3o da Comiss\u00e3o de Vencimentos. Mais informa\u00e7\u00e3o sobre </span><span class=\"S3366 S2AF6 S2 c1313c0gk\" id=\"t1c_231\" style=\"top: 21643px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a pol\u00edtica de remunera\u00e7\u00e3o da Novabase e remunera\u00e7\u00f5es auferidas pelos Administradores no exerc\u00edcio, pode ser encontrada no ponto D. </span><span class=\"S3367 S2AF6 S2 c1314uufg\" id=\"t1d_231\" style=\"top: 21659px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es do Relat\u00f3rio sobre o Governo da Sociedade, que constitui parte integrante deste Relat\u00f3rio Financeiro Anual. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14793": {
   "value": "<span class=\"S3093 S2AF4 S2 c572wo78\" id=\"tm_223\" style=\"top: 10848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3094 S2AF6 S2 c57365cg\" id=\"tn_223\" style=\"top: 10864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem por pr\u00e1tica remunerar os servi\u00e7os prestados pelos membros do Conselho de Administra\u00e7\u00e3o da Sociedade e alguns </span><span class=\"S3095 S2AF6 S2 c574fvgl\" id=\"to_223\" style=\"top: 10879px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">colaboradores da Novabase, atrav\u00e9s de planos de atribui\u00e7\u00e3o de op\u00e7\u00f5es sobre a\u00e7\u00f5es liquidados em instrumentos de capital pr\u00f3prio (equity </span><span class=\"S3096 S2AF6 S2 c5753d1g\" id=\"tp_223\" style=\"top: 10895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">settled) e em dinheiro (cash settled), enquanto forma de remunera\u00e7\u00e3o apta a promover o alinhamento de interesses dos membros dos </span><span class=\"S3097 S2AF6 S2 c576unep\" id=\"tq_223\" style=\"top: 10910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00d3rg\u00e3os de Administra\u00e7\u00e3o e colaboradores com os interesses da Sociedade e a estimular e incentivar a sua capacidade criativa e </span><span class=\"S3098 S2AF6 S2 c577v2nl\" id=\"tr_223\" style=\"top: 10925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">produtividade. </span><span class=\"S3099 S2AF6 S2 c578kjnp\" id=\"ts_223\" style=\"top: 10953px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos servi\u00e7os recebidos \u00e9 registado como um custo em resultados, por contrapartida de um incremento nos capitais pr\u00f3prios </span><span class=\"S309A S2AF6 S2 c579hvc4\" id=\"tt_223\" style=\"top: 10968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(parcela equity settled) ou passivo (parcela cash settled), ao longo do per\u00edodo de aquisi\u00e7\u00e3o de direitos pelo colaborador. O valor total a </span><span class=\"S309B S2AF6 S2 c580ohzz\" id=\"tu_223\" style=\"top: 10983px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registar como custo \u00e9 determinado com base no justo valor das op\u00e7\u00f5es atribu\u00eddas, o qual \u00e9 estimado apenas com recurso a condi\u00e7\u00f5es de </span><span class=\"S309C S2AF6 S2 c581r7b9\" id=\"tv_223\" style=\"top: 10999px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado. As condi\u00e7\u00f5es de aquisi\u00e7\u00e3o que n\u00e3o s\u00e3o condi\u00e7\u00f5es de mercado s\u00e3o consideradas para estimar o n\u00famero de op\u00e7\u00f5es que no final </span><span class=\"S309D S2AF6 S2 c582mvrm\" id=\"tw_223\" style=\"top: 11014px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do per\u00edodo de aquisi\u00e7\u00e3o ter\u00e3o direitos adquiridos. Em cada data de relato, a Novabase rev\u00ea a estimativa do n\u00famero de op\u00e7\u00f5es que espera </span><span class=\"S309E S2AF6 S2 c583skht\" id=\"tx_223\" style=\"top: 11029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se tornem exerc\u00edveis e reconhece o impacto da revis\u00e3o da estimativa original em resultados. </span><span class=\"S3BFB S2AF4 S2 c354866in\" id=\"t10_245\" style=\"top: 39733px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3BFC S2AF6 S2 c3549ncy0\" id=\"t11_245\" style=\"top: 39761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 est\u00e1 em vigor o Regulamento do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es (\u201cRegulamento\u201d), aprovado na </span><span class=\"S3BFD S2AF6 S2 c3550weu5\" id=\"t12_245\" style=\"top: 39776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assembleia Geral de acionistas de 26 de setembro de 2019. Este Regulamento estabelece os termos e condi\u00e7\u00f5es gerais pelos quais </span><span class=\"S3BFE S2AF6 S2 c3551xffc\" id=\"t13_245\" style=\"top: 39791px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poder\u00e3o ser atribu\u00eddas op\u00e7\u00f5es tendo por objeto a\u00e7\u00f5es da Sociedade a membros do Conselho de Administra\u00e7\u00e3o e a colaboradores da </span><span class=\"S3BFF S2AF6 S2 c3552189q\" id=\"t14_245\" style=\"top: 39807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase. </span><span class=\"S3C00 S2AF6 S2 c3553qiro\" id=\"t15_245\" style=\"top: 39834px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As op\u00e7\u00f5es atribu\u00eddas t\u00eam como \u00fanica condi\u00e7\u00e3o de aquisi\u00e7\u00e3o, a perman\u00eancia do colaborador nas datas definidas nos termos do plano, e </span><span class=\"S3C01 S2AF6 S2 c35548lel\" id=\"t16_245\" style=\"top: 39850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caducam automaticamente sempre que o colaborador deixe de estar ao servi\u00e7o de qualquer das empresas do Grupo em virtude de </span><span class=\"S3C02 S2AF6 S2 c35551rhd\" id=\"t17_245\" style=\"top: 39865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">despedimento promovido pela Novabase com a alega\u00e7\u00e3o de justa causa, ou em caso de cessa\u00e7\u00e3o do v\u00ednculo por iniciativa do colaborador. </span><span class=\"S3C03 S2AF6 S2 c35560h5v\" id=\"t18_245\" style=\"top: 39892px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A liquida\u00e7\u00e3o das op\u00e7\u00f5es exercidas processa-se da seguinte forma: i) 50% por meio da atribui\u00e7\u00e3o de a\u00e7\u00f5es da Novabase (' </span><span class=\"S3C04 S2EAB S2 c35578jjp\" id=\"t19_245\" style=\"top: 39892px; left: 783px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share </span><span class=\"S3C05 S2EAB S2 c3558m3vt\" id=\"t1a_245\" style=\"top: 39908px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">settlement</span><span class=\"S3C06 S2AF6 S2 c3559bg5r\" id=\"t1b_245\" style=\"top: 39908px; left: 151px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">') detidas em carteira pr\u00f3pria, e ii) os remanescentes 50% por meio da atribui\u00e7\u00e3o de a\u00e7\u00f5es da Novabase ('net share settlement') </span><span class=\"S3C07 S2AF6 S2 c3560bm8g\" id=\"t1c_245\" style=\"top: 39923px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou, alternativamente, em dinheiro ('</span><span class=\"S3C08 S2EAB S2 c3561984z\" id=\"t1d_245\" style=\"top: 39923px; left: 289px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S3C09 S2AF6 S2 c3562xq0x\" id=\"t1e_245\" style=\"top: 39923px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'), mediante op\u00e7\u00e3o do participante. O mesmo Regulamento estabelece ainda que </span><span class=\"S3C0A S2AF6 S2 c3563txqn\" id=\"t1f_245\" style=\"top: 39938px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a data de maturidade das op\u00e7\u00f5es corresponde ao 2\u00ba anivers\u00e1rio contado da data de atribui\u00e7\u00e3o (sem preju\u00edzo da op\u00e7\u00e3o de exerc\u00edcio no 1\u00ba </span><span class=\"S3C0B S2AF6 S2 c3564w6dx\" id=\"t1g_245\" style=\"top: 39954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anivers\u00e1rio pelo participante) e que o per\u00edodo de reten\u00e7\u00e3o (per\u00edodo durante o qual as a\u00e7\u00f5es correspondentes \u00e0s op\u00e7\u00f5es exercidas ser\u00e3o </span><span class=\"S3C0C S2AF6 S2 c35651pqc\" id=\"t1h_245\" style=\"top: 39969px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">retidas pela Novabase) corresponde a tr\u00eas anos a contar da data de exerc\u00edcio, sendo transmitida a titularidade das a\u00e7\u00f5es para o </span><span class=\"S3C0D S2AF6 S2 c356655ea\" id=\"t1i_245\" style=\"top: 39984px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">participante uma vez decorrido tal per\u00edodo e condicionado ao desempenho positivo da Novabase durante o mesmo. </span><span class=\"S3C0E S2AF6 S2 c3567rh0o\" id=\"t1j_245\" style=\"top: 40012px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos no n\u00famero de op\u00e7\u00f5es sobre a\u00e7\u00f5es vivas s\u00e3o os seguintes: </span><span class=\"S3C0F S2AF4 S2 c3568p3oh\" id=\"t1k_245\" style=\"top: 40041px; left: 401px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3C10 S2AF4 S2 c3569x5t4\" id=\"t1l_245\" style=\"top: 40041px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3C11 S2AF4 S2 c35701d53\" id=\"t1m_245\" style=\"top: 40057px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pre\u00e7o m\u00e9dio </span><span class=\"S3C12 S2AF4 S2 c3571fshc\" id=\"t1n_245\" style=\"top: 40071px; left: 335px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de exerc\u00edcio </span><span class=\"S3C13 S2AF4 S2 c3572v2n5\" id=\"t1o_245\" style=\"top: 40086px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por a\u00e7\u00e3o </span><span class=\"S3C14 S2AF4 S2 c35738qu6\" id=\"t1p_245\" style=\"top: 40071px; left: 462px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es </span><span class=\"S3C15 S2AF4 S2 c3574qgfm\" id=\"t1q_245\" style=\"top: 40086px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(milhares) </span><span class=\"S3C16 S2AF4 S2 c3575rpws\" id=\"t1r_245\" style=\"top: 40057px; left: 559px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pre\u00e7o m\u00e9dio </span><span class=\"S3C17 S2AF4 S2 c357652yu\" id=\"t1s_245\" style=\"top: 40071px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de exerc\u00edcio </span><span class=\"S3C18 S2AF4 S2 c3577paaj\" id=\"t1t_245\" style=\"top: 40086px; left: 570px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por a\u00e7\u00e3o </span><span class=\"S3C19 S2AF4 S2 c357872h4\" id=\"t1u_245\" style=\"top: 40071px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es </span><span class=\"S3C1A S2AF4 S2 c3579hvau\" id=\"t1v_245\" style=\"top: 40086px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(milhares) </span><span class=\"S3C1B S2AF6 S2 c3580axj2\" id=\"t1w_245\" style=\"top: 40115px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3C1C S2AF6 S2 c3581o2sb\" id=\"t1x_245\" style=\"top: 40115px; left: 490px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.050 </span><span class=\"S3C1D S2AF6 S2 c3582uvg4\" id=\"t1y_245\" style=\"top: 40115px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C1E S2AF6 S2 c3583j9gs\" id=\"t1z_245\" style=\"top: 40129px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atribu\u00eddo </span><span class=\"S3C1F S2AF6 S2 c3584g58r\" id=\"t20_245\" style=\"top: 40129px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,385 </span><span class=\"S3C20 S2AF6 S2 c35857z2u\" id=\"t21_245\" style=\"top: 40129px; left: 501px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C21 S2AF6 S2 c3586kf04\" id=\"t22_245\" style=\"top: 40129px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,801 </span><span class=\"S3C22 S2AF6 S2 c3587jj4a\" id=\"t23_245\" style=\"top: 40129px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C23 S2AF6 S2 c3588pzeg\" id=\"t24_245\" style=\"top: 40143px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Exercido </span><span class=\"S3C24 S2AF6 S2 c35890jtl\" id=\"t25_245\" style=\"top: 40143px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,813 </span><span class=\"S3C25 S2AF6 S2 c3590s73k\" id=\"t26_245\" style=\"top: 40143px; left: 481px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.050) </span><span class=\"S3C26 S2AF6 S2 c35915t4w\" id=\"t27_245\" style=\"top: 40143px; left: 580px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,993 </span><span class=\"S3C27 S2AF6 S2 c3592kjjr\" id=\"t28_245\" style=\"top: 40143px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(150) </span><span class=\"S3C28 S2AF6 S2 c3593ga3w\" id=\"t29_245\" style=\"top: 40161px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3C29 S2AF6 S2 c3594an6j\" id=\"t2a_245\" style=\"top: 40161px; left: 501px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C2A S2AF6 S2 c3595dqvc\" id=\"t2b_245\" style=\"top: 40161px; left: 715px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.050 </span><span class=\"S3A5E S2AF6 S2 c3598kncc\" id=\"t3_246\" style=\"top: 40418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As op\u00e7\u00f5es sobre a\u00e7\u00f5es em aberto no final do exerc\u00edcio t\u00eam a seguinte data de termo e os seguintes pre\u00e7os de exerc\u00edcio: </span><span class=\"S3C2B S2AF4 S2 c3599d4uz\" id=\"t4_246\" style=\"top: 40467px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Data de termo </span><span class=\"S3C2C S2AF4 S2 c3600vg6j\" id=\"t5_246\" style=\"top: 40453px; left: 345px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pre\u00e7o de </span><span class=\"S3C2D S2AF4 S2 c3601745p\" id=\"t6_246\" style=\"top: 40467px; left: 334px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio (*) </span><span class=\"S3C2E S2AF4 S2 c3602m5oc\" id=\"t7_246\" style=\"top: 40448px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es (milhares) </span><span class=\"S3C2F S2AF4 S2 c3603eyvx\" id=\"t8_246\" style=\"top: 40465px; left: 466px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3C30 S2AF4 S2 c36041o2k\" id=\"t9_246\" style=\"top: 40465px; left: 579px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3C31 S2AF6 S2 c36057lhr\" id=\"ta_246\" style=\"top: 40496px; left: 136px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023 </span><span class=\"S3C32 S2AF6 S2 c36069tmf\" id=\"tb_246\" style=\"top: 40496px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,801 </span><span class=\"S3C33 S2AF6 S2 c3607o7tj\" id=\"tc_246\" style=\"top: 40496px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C34 S2AF6 S2 c3608u6mi\" id=\"td_246\" style=\"top: 40496px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">450 </span><span class=\"S3C35 S2AF6 S2 c3609difi\" id=\"te_246\" style=\"top: 40510px; left: 136px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2024 </span><span class=\"S3C36 S2AF6 S2 c36106hwb\" id=\"tf_246\" style=\"top: 40510px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,801 </span><span class=\"S3C37 S2AF6 S2 c3611qwsx\" id=\"tg_246\" style=\"top: 40510px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C38 S2AF6 S2 c3612yldu\" id=\"th_246\" style=\"top: 40510px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C39 S2AF6 S2 c36132nvv\" id=\"ti_246\" style=\"top: 40524px; left: 136px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2025 </span><span class=\"S3C3A S2AF6 S2 c361413cq\" id=\"tj_246\" style=\"top: 40524px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,385 </span><span class=\"S3C3B S2AF6 S2 c3615o00y\" id=\"tk_246\" style=\"top: 40524px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C3C S2AF6 S2 c3616uklh\" id=\"tl_246\" style=\"top: 40524px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C3D S2AF6 S2 c361773p4\" id=\"tm_246\" style=\"top: 40543px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3C3E S2AF6 S2 c3618rg0r\" id=\"tn_246\" style=\"top: 40543px; left: 612px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.050 </span><span class=\"S3C3F S2AF6 S2 c3619tm3k\" id=\"to_246\" style=\"top: 40574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No ano de 2023 foram atribu\u00eddas 600 mil op\u00e7\u00f5es, com um valor total estimado do plano de 1.895m\u20ac. </span><span class=\"S3C40 S2AF6 S2 c3620qnzq\" id=\"tp_246\" style=\"top: 40602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor das op\u00e7\u00f5es atribu\u00eddas no per\u00edodo, determinado utilizando o modelo de Monte Carlo, foi de 3,0820\u20ac. Os principais inputs do </span><span class=\"S3C41 S2AF6 S2 c3621ethi\" id=\"tq_246\" style=\"top: 40617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">modelo foram os seguintes: </span><span class=\"S3C42 S2AF6 S2 c3622itgn\" id=\"tr_246\" style=\"top: 40633px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3C43 S2AF6 S2 c36235tll\" id=\"ts_246\" style=\"top: 40633px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Spot: 4,3943\u20ac </span><span class=\"S3C44 S2AF6 S2 c36242ke6\" id=\"tt_246\" style=\"top: 40648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) </span><span class=\"S3C45 S2AF6 S2 c3625h2x9\" id=\"tu_246\" style=\"top: 40648px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pre\u00e7o de exerc\u00edcio (*): 1,385\u20ac </span><span class=\"S3C46 S2AF6 S2 c3626ugo2\" id=\"tv_246\" style=\"top: 40663px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Volatilidade: 26,305% - obtida com base numa m\u00e9dia amostral de uma s\u00e9rie hist\u00f3rica de volatilidades baseadas em 180 cota\u00e7\u00f5es de </span><span class=\"S3C47 S2AF6 S2 c3627yafp\" id=\"tw_246\" style=\"top: 40678px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fecho di\u00e1rias </span><span class=\"S3C48 S2AF6 S2 c3628c8ge\" id=\"tx_246\" style=\"top: 40694px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Tempo para a maturidade das op\u00e7\u00f5es: 2 anos </span><span class=\"S3C49 S2AF6 S2 c3629shlf\" id=\"ty_246\" style=\"top: 40709px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(v) </span><span class=\"S3C4A S2AF6 S2 c36306q7m\" id=\"tz_246\" style=\"top: 40709px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de juro sem risco: 3,47015% (a 2 anos) </span><span class=\"S3C4B S2AF6 S2 c363109jv\" id=\"t10_246\" style=\"top: 40737px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Corresponde ao pre\u00e7o de atribui\u00e7\u00e3o (</span><span class=\"S3C4C S2EAB S2 c3632hfuu\" id=\"t11_246\" style=\"top: 40737px; left: 319px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">strike</span><span class=\"S3C4D S2AF6 S2 c3633y3hn\" id=\"t12_246\" style=\"top: 40737px; left: 350px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) nos termos do Regulamento de setembro de 2019 de 2,295\u20ac por a\u00e7\u00e3o, ajustado pela </span><span class=\"S3C4E S2AF6 S2 c3634tzop\" id=\"t13_246\" style=\"top: 40752px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o acionista distribu\u00edda no per\u00edodo descontando a\u00e7\u00f5es pr\u00f3prias. </span><span class=\"S3C4F S2AF6 S2 c3635ah6g\" id=\"t14_246\" style=\"top: 40779px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com o Regulamento, o pre\u00e7o de exerc\u00edcio das op\u00e7\u00f5es \u00e9 ajustado pela distribui\u00e7\u00e3o de dividendos. Assim sendo, as op\u00e7\u00f5es podem </span><span class=\"S3C50 S2AF6 S2 c3636w19s\" id=\"t15_246\" style=\"top: 40795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ser avaliadas com base no pre\u00e7o de exerc\u00edcio definido e assumindo uma 'dividend yield' nula. </span><span class=\"S3C51 S2AF6 S2 c36375zxp\" id=\"t16_246\" style=\"top: 40822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ainda no ano de 2023 foram exercidas 1.050 mil op\u00e7\u00f5es, tendo resultado no pagamento de 1.799m\u20ac e na atribui\u00e7\u00e3o de 373.919 a\u00e7\u00f5es </span><span class=\"S3C52 S2AF6 S2 c36384vc5\" id=\"t17_246\" style=\"top: 40838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ordin\u00e1rias da Novabase. Foram tamb\u00e9m entregues a um ex-administrador 91.539 a\u00e7\u00f5es que se encontravam retidas pela Novabase, com </span><span class=\"S3C53 S2AF6 S2 c3639mx7p\" id=\"t18_246\" style=\"top: 40853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pagamento de 78m\u20ac relativo ao ajustamento dos dividendos pagos no per\u00edodo de reten\u00e7\u00e3o das a\u00e7\u00f5es nos termos do Regulamento. </span><span class=\"S3C54 S2AF6 S2 c3640lhx2\" id=\"t19_246\" style=\"top: 40880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na demonstra\u00e7\u00e3o dos resultados, foi registado em 2023 um custo de 2.759m\u20ac em 'Gastos com o pessoal' (ver nota 27), por contrapartida </span><span class=\"S3C55 S2AF6 S2 c3641ysf3\" id=\"t1a_246\" style=\"top: 40896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de reservas relativas a op\u00e7\u00f5es sobre a\u00e7\u00f5es, no montante de 1.306m\u20ac (ver nota 19), da diminui\u00e7\u00e3o do passivo de -424m\u20ac (ver nota 24) e </span><span class=\"S3C56 S2AF6 S2 c3642tcvt\" id=\"t1b_246\" style=\"top: 40911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de uma sa\u00edda de cash de 1.877m\u20ac como referido acima. </span><span class=\"S40EB S2AF6 S2 c4869gdak\" id=\"t42_257\" style=\"top: 53982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o exerc\u00edcio de 2023, os administradores Lu\u00eds Paulo Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira exerceram as suas op\u00e7\u00f5es </span><span class=\"S40EC S2AF6 S2 c4870ab0g\" id=\"t43_257\" style=\"top: 53998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(respetivamente, 500.000 op\u00e7\u00f5es e 400.000 op\u00e7\u00f5es, atribu\u00eddas em 2021 e 2022) nos seguintes termos: </span><span class=\"S40ED S2AF6 S2 c4871ns0v\" id=\"t44_257\" style=\"top: 54013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente a 50% das op\u00e7\u00f5es objeto de exerc\u00edcio (250.000/Lu\u00eds Paulo Cardoso Salvado, 200.000/\u00c1lvaro Jos\u00e9 da Silva Ferreira) por </span><span class=\"S40EE S2EAB S2 c4872xs10\" id=\"t45_257\" style=\"top: 54028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share settlement</span><span class=\"S40EF S2AF6 S2 c4873vj1y\" id=\"t46_257\" style=\"top: 54028px; left: 208px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado na atribui\u00e7\u00e3o de 178.056 e 142.445 a\u00e7\u00f5es ordin\u00e1rias da Novabase, respetivamente a Lu\u00eds Paulo </span><span class=\"S40F0 S2AF6 S2 c4874g0ux\" id=\"t47_257\" style=\"top: 54044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total </span><span class=\"S40F1 S2AF6 S2 c4875jfud\" id=\"t48_257\" style=\"top: 54059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 320.501 a\u00e7\u00f5es ordin\u00e1rias; e </span><span class=\"S40F2 S2AF6 S2 c487621vh\" id=\"t49_257\" style=\"top: 54074px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente aos remanescentes 50% por </span><span class=\"S40F3 S2EAB S2 c4877ucmp\" id=\"t4a_257\" style=\"top: 54074px; left: 336px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S40F4 S2AF6 S2 c4878t7a4\" id=\"t4b_257\" style=\"top: 54074px; left: 445px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado no pagamento aos administradores Lu\u00eds Paulo Cardoso </span><span class=\"S40F5 S2AF6 S2 c4879hprt\" id=\"t4c_257\" style=\"top: 54089px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira, respetivamente, do montante de 856.936,97 Euros e 685.548,62 Euros, por aplica\u00e7\u00e3o da f\u00f3rmula </span><span class=\"S40F6 S2AF6 S2 c4880ni01\" id=\"t4d_257\" style=\"top: 54105px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total de 1.542.485,59 Euros. </span><span class=\"S40F7 S2AF6 S2 c4881gzuv\" id=\"t4e_257\" style=\"top: 54132px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tamb\u00e9m durante o exerc\u00edcio de 2023, os administradores Mar\u00eda del Carmen Gil Mar\u00edn e Francisco Paulo Figueiredo Morais Antunes </span><span class=\"S40F8 S2AF6 S2 c4882qqao\" id=\"t4f_257\" style=\"top: 54148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerceram as suas op\u00e7\u00f5es (75.000 op\u00e7\u00f5es cada um, atribu\u00eddas em 2022) nos seguintes termos: </span><span class=\"S40F9 S2AF6 S2 c4883eiwx\" id=\"t4g_257\" style=\"top: 54163px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente a 50% das op\u00e7\u00f5es objeto de exerc\u00edcio (correspondente a 37.500 op\u00e7\u00f5es/administrador) por </span><span class=\"S40FA S2EAB S2 c4884fnot\" id=\"t4h_257\" style=\"top: 54163px; left: 682px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share settlement</span><span class=\"S40FB S2AF6 S2 c488577pq\" id=\"t4i_257\" style=\"top: 54163px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo </span><span class=\"S40FC S2AF6 S2 c4886jee1\" id=\"t4j_257\" style=\"top: 54178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultado na atribui\u00e7\u00e3o de 26.709 a\u00e7\u00f5es ordin\u00e1rias da Novabase a cada um dos administradores, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo </span><span class=\"S40FD S2AF6 S2 c4887zezt\" id=\"t4k_257\" style=\"top: 54193px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prevista no regulamento do Plano, ou seja, um total de 53.418 a\u00e7\u00f5es ordin\u00e1rias; e </span><span class=\"S40FE S2AF6 S2 c4888gauf\" id=\"t4l_257\" style=\"top: 54209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente aos remanescentes 50% por </span><span class=\"S40FF S2EAB S2 c488966xa\" id=\"t4m_257\" style=\"top: 54209px; left: 344px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S4100 S2AF6 S2 c4890hiyo\" id=\"t4n_257\" style=\"top: 54209px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado no pagamento a cada um dos administradores do </span><span class=\"S4101 S2AF6 S2 c4891uddy\" id=\"t4o_257\" style=\"top: 54224px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante de 128.535,25 Euros, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total de 257.070,50 </span><span class=\"S4102 S2AF6 S2 c4892dfvy\" id=\"t4p_257\" style=\"top: 54239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euros. </span><span class=\"S4103 S2AF6 S2 c48930sty\" id=\"t4q_257\" style=\"top: 54267px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O exerc\u00edcio de op\u00e7\u00f5es em 2023 resultou numa atribui\u00e7\u00e3o total de 373.919 a\u00e7\u00f5es ordin\u00e1rias e no pagamento de um montante total de </span><span class=\"S4104 S2AF6 S2 c4894fq3a\" id=\"t4r_257\" style=\"top: 54282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.799.556,09 Euros. </span><span class=\"S4134 S2AF6 S2 c4945318l\" id=\"t1f_258\" style=\"top: 54948px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, foram entregues ao ex-administrador Paulo Jorge de Barros Pires Trigo 91.539 a\u00e7\u00f5es ordin\u00e1rias, atribu\u00eddas em 2020 na sequ\u00eancia </span><span class=\"S4135 S2AF6 S2 c4946ymse\" id=\"t1g_258\" style=\"top: 54964px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do exerc\u00edcio das op\u00e7\u00f5es por si detidas, que se encontravam retidas pela Novabase, nos termos do regulamento. Foi ainda pago, </span><span class=\"S4136 S2AF6 S2 c4947ku6p\" id=\"t1h_258\" style=\"top: 54979px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">juntamente com a entrega das a\u00e7\u00f5es retidas, o montante equivalente aos dividendos pagos a acionistas durante o per\u00edodo de reten\u00e7\u00e3o </span><span class=\"S4137 S2AF6 S2 c49486ykf\" id=\"t1i_258\" style=\"top: 54994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das a\u00e7\u00f5es, ou seja, 77.808,15 Euros, conforme previsto no regulamento. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14794": {
   "value": "<span class=\"S3093 S2AF4 S2 c572wo78\" id=\"tm_223\" style=\"top: 10848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Op\u00e7\u00f5es sobre a\u00e7\u00f5es </span><span class=\"S3094 S2AF6 S2 c57365cg\" id=\"tn_223\" style=\"top: 10864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem por pr\u00e1tica remunerar os servi\u00e7os prestados pelos membros do Conselho de Administra\u00e7\u00e3o da Sociedade e alguns </span><span class=\"S3095 S2AF6 S2 c574fvgl\" id=\"to_223\" style=\"top: 10879px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">colaboradores da Novabase, atrav\u00e9s de planos de atribui\u00e7\u00e3o de op\u00e7\u00f5es sobre a\u00e7\u00f5es liquidados em instrumentos de capital pr\u00f3prio (equity </span><span class=\"S3096 S2AF6 S2 c5753d1g\" id=\"tp_223\" style=\"top: 10895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">settled) e em dinheiro (cash settled), enquanto forma de remunera\u00e7\u00e3o apta a promover o alinhamento de interesses dos membros dos </span><span class=\"S3097 S2AF6 S2 c576unep\" id=\"tq_223\" style=\"top: 10910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00d3rg\u00e3os de Administra\u00e7\u00e3o e colaboradores com os interesses da Sociedade e a estimular e incentivar a sua capacidade criativa e </span><span class=\"S3098 S2AF6 S2 c577v2nl\" id=\"tr_223\" style=\"top: 10925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">produtividade. </span><span class=\"S3099 S2AF6 S2 c578kjnp\" id=\"ts_223\" style=\"top: 10953px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos servi\u00e7os recebidos \u00e9 registado como um custo em resultados, por contrapartida de um incremento nos capitais pr\u00f3prios </span><span class=\"S309A S2AF6 S2 c579hvc4\" id=\"tt_223\" style=\"top: 10968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(parcela equity settled) ou passivo (parcela cash settled), ao longo do per\u00edodo de aquisi\u00e7\u00e3o de direitos pelo colaborador. O valor total a </span><span class=\"S309B S2AF6 S2 c580ohzz\" id=\"tu_223\" style=\"top: 10983px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">registar como custo \u00e9 determinado com base no justo valor das op\u00e7\u00f5es atribu\u00eddas, o qual \u00e9 estimado apenas com recurso a condi\u00e7\u00f5es de </span><span class=\"S309C S2AF6 S2 c581r7b9\" id=\"tv_223\" style=\"top: 10999px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado. As condi\u00e7\u00f5es de aquisi\u00e7\u00e3o que n\u00e3o s\u00e3o condi\u00e7\u00f5es de mercado s\u00e3o consideradas para estimar o n\u00famero de op\u00e7\u00f5es que no final </span><span class=\"S309D S2AF6 S2 c582mvrm\" id=\"tw_223\" style=\"top: 11014px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do per\u00edodo de aquisi\u00e7\u00e3o ter\u00e3o direitos adquiridos. Em cada data de relato, a Novabase rev\u00ea a estimativa do n\u00famero de op\u00e7\u00f5es que espera </span><span class=\"S309E S2AF6 S2 c583skht\" id=\"tx_223\" style=\"top: 11029px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se tornem exerc\u00edveis e reconhece o impacto da revis\u00e3o da estimativa original em resultados. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14807": {
   "value": "<span class=\"S309F S2EAB S2 c584p82f\" id=\"ty_223\" style=\"top: 11063px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.16. </span><span class=\"S30A0 S2EAB S2 c585rkn8\" id=\"tz_223\" style=\"top: 11063px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es </span><span class=\"S30A1 S2AF6 S2 c586ar3g\" id=\"t10_223\" style=\"top: 11090px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S\u00e3o constitu\u00eddas provis\u00f5es \u00e0 data de relato sempre que: i) o Grupo tem uma obriga\u00e7\u00e3o presente, legal ou construtiva, resultante de um </span><span class=\"S30A2 S2AF6 S2 c587xjuy\" id=\"t11_223\" style=\"top: 11106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acontecimento passado; ii) seja prov\u00e1vel que uma diminui\u00e7\u00e3o, razoavelmente estim\u00e1vel, de recursos incorporando benef\u00edcios econ\u00f3micos </span><span class=\"S30A3 S2AF6 S2 c5887v1w\" id=\"t12_223\" style=\"top: 11121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros seja exigida para liquidar esta obriga\u00e7\u00e3o e; iii) o seu valor \u00e9 razoavelmente estim\u00e1vel. </span><span class=\"S30A4 S2AF6 S2 c5894xg7\" id=\"t13_223\" style=\"top: 11149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando existirem diversas obriga\u00e7\u00f5es semelhantes, a exigibilidade de redu\u00e7\u00e3o da responsabilidade \u00e9 determinada considerando a </span><span class=\"S30A5 S2AF6 S2 c5904llc\" id=\"t14_223\" style=\"top: 11164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">categoria das obriga\u00e7\u00f5es no conjunto. A provis\u00e3o \u00e9 reconhecida mesmo quando existe uma baixa probabilidade do pagamento relativo a </span><span class=\"S30A6 S2AF6 S2 c591bync\" id=\"t15_223\" style=\"top: 11179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cada um dos itens inclu\u00eddos na mesma categoria de responsabilidade. A nota 22 d\u00e1 informa\u00e7\u00e3o sobre o tipo de provis\u00f5es. </span><span class=\"S30A7 S2AF6 S2 c592sm01\" id=\"t16_223\" style=\"top: 11207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es s\u00e3o revistas a cada data de relato e s\u00e3o ajustadas de modo a refletir a melhor estimativa a essa data. Sempre que poss\u00edvel, </span><span class=\"S30A8 S2AF6 S2 c593xfrk\" id=\"t17_223\" style=\"top: 11222px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o efeito temporal \u00e9 tido em considera\u00e7\u00e3o na atualiza\u00e7\u00e3o anual das provis\u00f5es. Para aquelas em que n\u00e3o existe previsibilidade do momento </span><span class=\"S30A9 S2AF6 S2 c59471wd\" id=\"t18_223\" style=\"top: 11237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de revers\u00e3o das mesmas, o Grupo n\u00e3o procede \u00e0 atualiza\u00e7\u00e3o financeira. </span><span class=\"S30AA S2AF4 S2 c595mo7x\" id=\"t19_223\" style=\"top: 11265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contratos onerosos </span><span class=\"S30AB S2AF6 S2 c596fibr\" id=\"t1a_223\" style=\"top: 11281px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece uma provis\u00e3o para contratos onerosos, na data em que se determine que o custo a incorrer para satisfazer a obriga\u00e7\u00e3o </span><span class=\"S30AC S2AF6 S2 c59715i8\" id=\"t1b_223\" style=\"top: 11296px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumida excede os benef\u00edcios econ\u00f3micos estimados. Esta an\u00e1lise \u00e9 efetuada numa base individual. </span><span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span><span class=\"S3DCA S2AF4 S2 c4026kkyc\" id=\"t3h_249\" style=\"top: 44813px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22. </span><span class=\"S3DCB S2AF4 S2 c4027rkzi\" id=\"t3i_249\" style=\"top: 44813px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es </span><span class=\"S2F68 S2AF6 S2 c40281670\" id=\"t3j_249\" style=\"top: 44840px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos das provis\u00f5es para outros riscos e encargos s\u00e3o analisados como segue: </span><span class=\"S3DCC S2AF4 S2 c4029u05d\" id=\"t3k_249\" style=\"top: 44869px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3DCD S2AF4 S2 c4030k1m3\" id=\"t3l_249\" style=\"top: 44869px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3DCE S2AF4 S2 c4031u90o\" id=\"t3m_249\" style=\"top: 44900px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3DCF S2AF6 S2 c4032jl8k\" id=\"t3n_249\" style=\"top: 44900px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.047 </span><span class=\"S3DD0 S2AF6 S2 c4033kho8\" id=\"t3o_249\" style=\"top: 44900px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.391 </span><span class=\"S3DD1 S2AF6 S2 c4034xvva\" id=\"t3p_249\" style=\"top: 44914px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00e3o do exerc\u00edcio </span><span class=\"S3DD2 S2AF6 S2 c4035c7lz\" id=\"t3q_249\" style=\"top: 44914px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.108 </span><span class=\"S3DD3 S2AF6 S2 c4036d56q\" id=\"t3r_249\" style=\"top: 44914px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">984 </span><span class=\"S3DD4 S2AF6 S2 c4037ocym\" id=\"t3s_249\" style=\"top: 44928px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00f5es / utiliza\u00e7\u00f5es </span><span class=\"S3DD5 S2AF6 S2 c40386ot3\" id=\"t3t_249\" style=\"top: 44928px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.309) </span><span class=\"S3DD6 S2AF6 S2 c40397wyr\" id=\"t3u_249\" style=\"top: 44928px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.328) </span><span class=\"S3DD7 S2AF6 S2 c4040re8x\" id=\"t3v_249\" style=\"top: 44943px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3DD8 S2AF6 S2 c4041d8st\" id=\"t3w_249\" style=\"top: 44943px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reclassifica\u00e7\u00f5es </span><span class=\"S3DD9 S2AF6 S2 c4042eixm\" id=\"t3x_249\" style=\"top: 44943px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(407) </span><span class=\"S3DDA S2AF6 S2 c4043jhdh\" id=\"t3y_249\" style=\"top: 44943px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DDB S2AF6 S2 c40443o81\" id=\"t3z_249\" style=\"top: 44957px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as cambiais </span><span class=\"S3DDC S2AF6 S2 c4045r4fv\" id=\"t40_249\" style=\"top: 44957px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3DDD S2AF6 S2 c4046466i\" id=\"t41_249\" style=\"top: 44957px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DDE S2AF6 S2 c4047h1ui\" id=\"t42_249\" style=\"top: 44971px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S3DDF S2AF6 S2 c4048pu9f\" id=\"t43_249\" style=\"top: 44971px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(153) </span><span class=\"S3DE0 S2AF6 S2 c40493vmq\" id=\"t44_249\" style=\"top: 44971px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DE1 S2AF4 S2 c4050z9c9\" id=\"t45_249\" style=\"top: 44989px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3DE2 S2AF6 S2 c40516zf2\" id=\"t46_249\" style=\"top: 44989px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.269 </span><span class=\"S3DE3 S2AF6 S2 c4052r24l\" id=\"t47_249\" style=\"top: 44989px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.047 </span><span class=\"S3DE4 S2AF6 S2 c4053p511\" id=\"t48_249\" style=\"top: 45021px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Reclassificado para passivos de opera\u00e7\u00f5es descontinuadas, este montante refere-se a responsabilidades associadas ao processo em </span><span class=\"S3DE5 S2AF6 S2 c4054u09l\" id=\"t49_249\" style=\"top: 45036px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso no Ghana High Circuit Court (ver nota 40). </span><span class=\"S3DE6 S2AF6 S2 c4055we8l\" id=\"t4a_249\" style=\"top: 45070px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O saldo da rubrica de 'Provis\u00f5es' destina-se a fazer face a riscos e encargos diversos, nomeadamente, </span><span class=\"S3DE7 S2AF6 S2 c4056rhq7\" id=\"t4b_249\" style=\"top: 45070px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0s situa\u00e7\u00f5es abaixo elencadas, das </span><span class=\"S3DE8 S2AF6 S2 c4057dcdx\" id=\"t4c_249\" style=\"top: 45085px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quais da sua resolu\u00e7\u00e3o poder\u00e3o resultar exfluxos de caixa e outros passivos prov\u00e1veis, n\u00e3o sendo poss\u00edvel estimar com fiabilidade o </span><span class=\"S3DE9 S2AF6 S2 c4058uyyn\" id=\"t4d_249\" style=\"top: 45100px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">momento da concretiza\u00e7\u00e3o da despesa: </span><span class=\"S3DEA S2AF6 S2 c4059aezz\" id=\"t4e_249\" style=\"top: 45116px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Responsabilidades com custos a incorrer com poss\u00edveis penaliza\u00e7\u00f5es contratuais relativas a projetos em curso; </span><span class=\"S3DEB S2AF6 S2 c4060a6p0\" id=\"t4f_249\" style=\"top: 45131px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Outros riscos relacionados com eventos / diferendos de natureza diversa, que incluem conting\u00eancias de natureza civil, contratual, </span><span class=\"S3DEC S2AF6 S2 c4061yate\" id=\"t4g_249\" style=\"top: 45146px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">laboral, entre outros, e envolvem clientes, fornecedores, parceiros ou colaboradores. </span><span class=\"S3DED S2AF6 S2 c4062tdg8\" id=\"t4h_249\" style=\"top: 45174px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de provis\u00f5es para outros riscos e encargos, l\u00edquido de revers\u00f5es, reconhecido em resultados e inclu\u00eddo em \u2018Outros ganhos e </span><span class=\"S3DEE S2AF6 S2 c4063f7qw\" id=\"t4i_249\" style=\"top: 45189px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas l\u00edquidos\u2019 \u00e9 de 827m\u20ac (2022: -267m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de -28m\u20ac (2022: -77m\u20ac). </span><span class=\"S43BF S2AF4 S2 c5615l98u\" id=\"t25_263\" style=\"top: 61954px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40. </span><span class=\"S43C0 S2AF4 S2 c5616buig\" id=\"t26_263\" style=\"top: 61954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conting\u00eancias </span><span class=\"S43C1 S2AF6 S2 c5617zukb\" id=\"t27_263\" style=\"top: 61981px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo era interveniente no seguinte processo: </span><span class=\"S43C2 S2AF6 S2 c5618f38f\" id=\"t28_263\" style=\"top: 61997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Encontra-se em curso no Ghana High Circuit Court - Commercial Division, a\u00e7\u00e3o intentada pela Rhema Systems Associates Ltd, parceiro </span><span class=\"S43C3 S2AF6 S2 c5619e2ak\" id=\"t29_263\" style=\"top: 62012px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase no Gana, para pagamento de valores que considera serem devidos em sede de partilha de proveitos no \u00e2mbito de alguns </span><span class=\"S43C4 S2AF6 S2 c5620l5zi\" id=\"t2a_263\" style=\"top: 62027px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos celebrados com clientes, no valor global de 1.568.801,76 USD. De acordo com as alega\u00e7\u00f5es da Rhema a distribui\u00e7\u00e3o n\u00e3o foi </span><span class=\"S43C5 S2AF6 S2 c562123s3\" id=\"t2b_263\" style=\"top: 62043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita nos termos acordados no contrato de parceria existindo \u00e0 data diverg\u00eancias quanto aos termos executados. O processo segue termos </span><span class=\"S43C6 S2AF6 S2 c5622p6ln\" id=\"t2c_263\" style=\"top: 62058px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no Ghana High Circuit Court - Commercial Division, tendo estado suspenso o processo judicial pois as partes optaram por iniciar um </span><span class=\"S43C7 S2AF6 S2 c5623vvp8\" id=\"t2d_263\" style=\"top: 62073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">procedimento de media\u00e7\u00e3o, envolvendo um mediador externo da Faculdade de Direito da Universidade do Gana tendo em vista </span><span class=\"S43C8 S2AF6 S2 c5624u3m4\" id=\"t2e_263\" style=\"top: 62089px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negocia\u00e7\u00e3o para um acordo entre as partes, no qual n\u00e3o foi poss\u00edvel obter consenso. O processo segue agora os seus termos na via </span><span class=\"S43C9 S2AF6 S2 c5625ah97\" id=\"t2f_263\" style=\"top: 62104px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">judicial, estando a aguardar dilig\u00eancias do pr\u00f3prio Tribunal para posterior apresenta\u00e7\u00e3o de contesta\u00e7\u00e3o por parte da Novabase. Existem </span><span class=\"S43CA S2AF6 S2 c5626keav\" id=\"t2g_263\" style=\"top: 62119px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es (inclu\u00eddas na nota 38) para prov\u00e1veis responsabilidades associadas ao processo, n\u00e3o se esperando custos adicionais aos j\u00e1 </span><span class=\"S43CB S2AF6 S2 c56279rzh\" id=\"t2h_263\" style=\"top: 62135px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contemplados nestas contas. </span><span class=\"S43CC S2AF6 S2 c56285jsf\" id=\"t2i_263\" style=\"top: 62162px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, no decurso da sua atividade, a Novabase encontra-se exposta a riscos de natureza civil, laboral, contratual, entre </span><span class=\"S43CD S2AF6 S2 c5629wlao\" id=\"t2j_263\" style=\"top: 62177px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outros, cuja probabilidade de desfecho \u00e9 avaliada com recurso a assessores legais, sempre que aplic\u00e1vel. Com refer\u00eancia a 31 de </span><span class=\"S43CE S2AF6 S2 c5630zbey\" id=\"t2k_263\" style=\"top: 62193px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, as conting\u00eancias graduadas como poss\u00edveis ascendiam a cerca de 6,2M\u20ac (31.12.22: 7,1M\u20ac). As conting\u00eancias prov\u00e1veis </span><span class=\"S43CF S2AF6 S2 c5631i7uu\" id=\"t2l_263\" style=\"top: 62208px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontram-se registadas na rubrica de 'Provis\u00f5es' (nota 22) ou na rubrica de 'Passivos das opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S43D0 S2AF6 S2 c5632s8wh\" id=\"t2m_263\" style=\"top: 62235px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No neg\u00f3cio da venda da Novabase Neotalent, S.A. (nota 38) foi acordado que a Novabase poder\u00e1 vir a receber um </span><span class=\"S43D1 S2EAB S2 c5633r1qv\" id=\"t2n_263\" style=\"top: 62235px; left: 709px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out </span><span class=\"S43D2 S2AF6 S2 c56344a2v\" id=\"t2o_263\" style=\"top: 62235px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de at\u00e9 0,95M\u20ac </span><span class=\"S43D3 S2AF6 S2 c56351f44\" id=\"t2p_263\" style=\"top: 62251px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o qual depende do cumprimento integral do </span><span class=\"S43D4 S2EAB S2 c5636oh5z\" id=\"t2q_263\" style=\"top: 62251px; left: 337px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transitional Services Agreement </span><span class=\"S43D5 S2AF6 S2 c5637agk4\" id=\"t2r_263\" style=\"top: 62251px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">celebrado na mesma data, n\u00e3o sendo a esta data poss\u00edvel </span><span class=\"S43D6 S2AF6 S2 c5638ajst\" id=\"t2s_263\" style=\"top: 62266px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimar o valor do mesmo, pelo que foi considerado como ativo contingente. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14808": {
   "value": "<span class=\"S309F S2EAB S2 c584p82f\" id=\"ty_223\" style=\"top: 11063px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.16. </span><span class=\"S30A0 S2EAB S2 c585rkn8\" id=\"tz_223\" style=\"top: 11063px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es </span><span class=\"S30A1 S2AF6 S2 c586ar3g\" id=\"t10_223\" style=\"top: 11090px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">S\u00e3o constitu\u00eddas provis\u00f5es \u00e0 data de relato sempre que: i) o Grupo tem uma obriga\u00e7\u00e3o presente, legal ou construtiva, resultante de um </span><span class=\"S30A2 S2AF6 S2 c587xjuy\" id=\"t11_223\" style=\"top: 11106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acontecimento passado; ii) seja prov\u00e1vel que uma diminui\u00e7\u00e3o, razoavelmente estim\u00e1vel, de recursos incorporando benef\u00edcios econ\u00f3micos </span><span class=\"S30A3 S2AF6 S2 c5887v1w\" id=\"t12_223\" style=\"top: 11121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros seja exigida para liquidar esta obriga\u00e7\u00e3o e; iii) o seu valor \u00e9 razoavelmente estim\u00e1vel. </span><span class=\"S30A4 S2AF6 S2 c5894xg7\" id=\"t13_223\" style=\"top: 11149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando existirem diversas obriga\u00e7\u00f5es semelhantes, a exigibilidade de redu\u00e7\u00e3o da responsabilidade \u00e9 determinada considerando a </span><span class=\"S30A5 S2AF6 S2 c5904llc\" id=\"t14_223\" style=\"top: 11164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">categoria das obriga\u00e7\u00f5es no conjunto. A provis\u00e3o \u00e9 reconhecida mesmo quando existe uma baixa probabilidade do pagamento relativo a </span><span class=\"S30A6 S2AF6 S2 c591bync\" id=\"t15_223\" style=\"top: 11179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cada um dos itens inclu\u00eddos na mesma categoria de responsabilidade. A nota 22 d\u00e1 informa\u00e7\u00e3o sobre o tipo de provis\u00f5es. </span><span class=\"S30A7 S2AF6 S2 c592sm01\" id=\"t16_223\" style=\"top: 11207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es s\u00e3o revistas a cada data de relato e s\u00e3o ajustadas de modo a refletir a melhor estimativa a essa data. Sempre que poss\u00edvel, </span><span class=\"S30A8 S2AF6 S2 c593xfrk\" id=\"t17_223\" style=\"top: 11222px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o efeito temporal \u00e9 tido em considera\u00e7\u00e3o na atualiza\u00e7\u00e3o anual das provis\u00f5es. Para aquelas em que n\u00e3o existe previsibilidade do momento </span><span class=\"S30A9 S2AF6 S2 c59471wd\" id=\"t18_223\" style=\"top: 11237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de revers\u00e3o das mesmas, o Grupo n\u00e3o procede \u00e0 atualiza\u00e7\u00e3o financeira. </span><span class=\"S30AA S2AF4 S2 c595mo7x\" id=\"t19_223\" style=\"top: 11265px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contratos onerosos </span><span class=\"S30AB S2AF6 S2 c596fibr\" id=\"t1a_223\" style=\"top: 11281px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece uma provis\u00e3o para contratos onerosos, na data em que se determine que o custo a incorrer para satisfazer a obriga\u00e7\u00e3o </span><span class=\"S30AC S2AF6 S2 c59715i8\" id=\"t1b_223\" style=\"top: 11296px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumida excede os benef\u00edcios econ\u00f3micos estimados. Esta an\u00e1lise \u00e9 efetuada numa base individual. </span><span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14823": {
   "value": "<span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span><span class=\"S3DCA S2AF4 S2 c4026kkyc\" id=\"t3h_249\" style=\"top: 44813px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22. </span><span class=\"S3DCB S2AF4 S2 c4027rkzi\" id=\"t3i_249\" style=\"top: 44813px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es </span><span class=\"S2F68 S2AF6 S2 c40281670\" id=\"t3j_249\" style=\"top: 44840px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos das provis\u00f5es para outros riscos e encargos s\u00e3o analisados como segue: </span><span class=\"S3DCC S2AF4 S2 c4029u05d\" id=\"t3k_249\" style=\"top: 44869px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3DCD S2AF4 S2 c4030k1m3\" id=\"t3l_249\" style=\"top: 44869px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3DCE S2AF4 S2 c4031u90o\" id=\"t3m_249\" style=\"top: 44900px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3DCF S2AF6 S2 c4032jl8k\" id=\"t3n_249\" style=\"top: 44900px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.047 </span><span class=\"S3DD0 S2AF6 S2 c4033kho8\" id=\"t3o_249\" style=\"top: 44900px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.391 </span><span class=\"S3DD1 S2AF6 S2 c4034xvva\" id=\"t3p_249\" style=\"top: 44914px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dota\u00e7\u00e3o do exerc\u00edcio </span><span class=\"S3DD2 S2AF6 S2 c4035c7lz\" id=\"t3q_249\" style=\"top: 44914px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.108 </span><span class=\"S3DD3 S2AF6 S2 c4036d56q\" id=\"t3r_249\" style=\"top: 44914px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">984 </span><span class=\"S3DD4 S2AF6 S2 c4037ocym\" id=\"t3s_249\" style=\"top: 44928px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00f5es / utiliza\u00e7\u00f5es </span><span class=\"S3DD5 S2AF6 S2 c40386ot3\" id=\"t3t_249\" style=\"top: 44928px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.309) </span><span class=\"S3DD6 S2AF6 S2 c40397wyr\" id=\"t3u_249\" style=\"top: 44928px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.328) </span><span class=\"S3DD7 S2AF6 S2 c4040re8x\" id=\"t3v_249\" style=\"top: 44943px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3DD8 S2AF6 S2 c4041d8st\" id=\"t3w_249\" style=\"top: 44943px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reclassifica\u00e7\u00f5es </span><span class=\"S3DD9 S2AF6 S2 c4042eixm\" id=\"t3x_249\" style=\"top: 44943px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(407) </span><span class=\"S3DDA S2AF6 S2 c4043jhdh\" id=\"t3y_249\" style=\"top: 44943px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DDB S2AF6 S2 c40443o81\" id=\"t3z_249\" style=\"top: 44957px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as cambiais </span><span class=\"S3DDC S2AF6 S2 c4045r4fv\" id=\"t40_249\" style=\"top: 44957px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3DDD S2AF6 S2 c4046466i\" id=\"t41_249\" style=\"top: 44957px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DDE S2AF6 S2 c4047h1ui\" id=\"t42_249\" style=\"top: 44971px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S3DDF S2AF6 S2 c4048pu9f\" id=\"t43_249\" style=\"top: 44971px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(153) </span><span class=\"S3DE0 S2AF6 S2 c40493vmq\" id=\"t44_249\" style=\"top: 44971px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DE1 S2AF4 S2 c4050z9c9\" id=\"t45_249\" style=\"top: 44989px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3DE2 S2AF6 S2 c40516zf2\" id=\"t46_249\" style=\"top: 44989px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.269 </span><span class=\"S3DE3 S2AF6 S2 c4052r24l\" id=\"t47_249\" style=\"top: 44989px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.047 </span><span class=\"S3DE4 S2AF6 S2 c4053p511\" id=\"t48_249\" style=\"top: 45021px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Reclassificado para passivos de opera\u00e7\u00f5es descontinuadas, este montante refere-se a responsabilidades associadas ao processo em </span><span class=\"S3DE5 S2AF6 S2 c4054u09l\" id=\"t49_249\" style=\"top: 45036px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">curso no Ghana High Circuit Court (ver nota 40). </span><span class=\"S3DE6 S2AF6 S2 c4055we8l\" id=\"t4a_249\" style=\"top: 45070px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O saldo da rubrica de 'Provis\u00f5es' destina-se a fazer face a riscos e encargos diversos, nomeadamente, </span><span class=\"S3DE7 S2AF6 S2 c4056rhq7\" id=\"t4b_249\" style=\"top: 45070px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0s situa\u00e7\u00f5es abaixo elencadas, das </span><span class=\"S3DE8 S2AF6 S2 c4057dcdx\" id=\"t4c_249\" style=\"top: 45085px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quais da sua resolu\u00e7\u00e3o poder\u00e3o resultar exfluxos de caixa e outros passivos prov\u00e1veis, n\u00e3o sendo poss\u00edvel estimar com fiabilidade o </span><span class=\"S3DE9 S2AF6 S2 c4058uyyn\" id=\"t4d_249\" style=\"top: 45100px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">momento da concretiza\u00e7\u00e3o da despesa: </span><span class=\"S3DEA S2AF6 S2 c4059aezz\" id=\"t4e_249\" style=\"top: 45116px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Responsabilidades com custos a incorrer com poss\u00edveis penaliza\u00e7\u00f5es contratuais relativas a projetos em curso; </span><span class=\"S3DEB S2AF6 S2 c4060a6p0\" id=\"t4f_249\" style=\"top: 45131px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Outros riscos relacionados com eventos / diferendos de natureza diversa, que incluem conting\u00eancias de natureza civil, contratual, </span><span class=\"S3DEC S2AF6 S2 c4061yate\" id=\"t4g_249\" style=\"top: 45146px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">laboral, entre outros, e envolvem clientes, fornecedores, parceiros ou colaboradores. </span><span class=\"S3DED S2AF6 S2 c4062tdg8\" id=\"t4h_249\" style=\"top: 45174px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor de provis\u00f5es para outros riscos e encargos, l\u00edquido de revers\u00f5es, reconhecido em resultados e inclu\u00eddo em \u2018Outros ganhos e </span><span class=\"S3DEE S2AF6 S2 c4063f7qw\" id=\"t4i_249\" style=\"top: 45189px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">perdas l\u00edquidos\u2019 \u00e9 de 827m\u20ac (2022: -267m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de -28m\u20ac (2022: -77m\u20ac). </span><span class=\"S43BF S2AF4 S2 c5615l98u\" id=\"t25_263\" style=\"top: 61954px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40. </span><span class=\"S43C0 S2AF4 S2 c5616buig\" id=\"t26_263\" style=\"top: 61954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conting\u00eancias </span><span class=\"S43C1 S2AF6 S2 c5617zukb\" id=\"t27_263\" style=\"top: 61981px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo era interveniente no seguinte processo: </span><span class=\"S43C2 S2AF6 S2 c5618f38f\" id=\"t28_263\" style=\"top: 61997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Encontra-se em curso no Ghana High Circuit Court - Commercial Division, a\u00e7\u00e3o intentada pela Rhema Systems Associates Ltd, parceiro </span><span class=\"S43C3 S2AF6 S2 c5619e2ak\" id=\"t29_263\" style=\"top: 62012px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase no Gana, para pagamento de valores que considera serem devidos em sede de partilha de proveitos no \u00e2mbito de alguns </span><span class=\"S43C4 S2AF6 S2 c5620l5zi\" id=\"t2a_263\" style=\"top: 62027px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos celebrados com clientes, no valor global de 1.568.801,76 USD. De acordo com as alega\u00e7\u00f5es da Rhema a distribui\u00e7\u00e3o n\u00e3o foi </span><span class=\"S43C5 S2AF6 S2 c562123s3\" id=\"t2b_263\" style=\"top: 62043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita nos termos acordados no contrato de parceria existindo \u00e0 data diverg\u00eancias quanto aos termos executados. O processo segue termos </span><span class=\"S43C6 S2AF6 S2 c5622p6ln\" id=\"t2c_263\" style=\"top: 62058px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no Ghana High Circuit Court - Commercial Division, tendo estado suspenso o processo judicial pois as partes optaram por iniciar um </span><span class=\"S43C7 S2AF6 S2 c5623vvp8\" id=\"t2d_263\" style=\"top: 62073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">procedimento de media\u00e7\u00e3o, envolvendo um mediador externo da Faculdade de Direito da Universidade do Gana tendo em vista </span><span class=\"S43C8 S2AF6 S2 c5624u3m4\" id=\"t2e_263\" style=\"top: 62089px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negocia\u00e7\u00e3o para um acordo entre as partes, no qual n\u00e3o foi poss\u00edvel obter consenso. O processo segue agora os seus termos na via </span><span class=\"S43C9 S2AF6 S2 c5625ah97\" id=\"t2f_263\" style=\"top: 62104px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">judicial, estando a aguardar dilig\u00eancias do pr\u00f3prio Tribunal para posterior apresenta\u00e7\u00e3o de contesta\u00e7\u00e3o por parte da Novabase. Existem </span><span class=\"S43CA S2AF6 S2 c5626keav\" id=\"t2g_263\" style=\"top: 62119px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es (inclu\u00eddas na nota 38) para prov\u00e1veis responsabilidades associadas ao processo, n\u00e3o se esperando custos adicionais aos j\u00e1 </span><span class=\"S43CB S2AF6 S2 c56279rzh\" id=\"t2h_263\" style=\"top: 62135px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contemplados nestas contas. </span><span class=\"S43CC S2AF6 S2 c56285jsf\" id=\"t2i_263\" style=\"top: 62162px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, no decurso da sua atividade, a Novabase encontra-se exposta a riscos de natureza civil, laboral, contratual, entre </span><span class=\"S43CD S2AF6 S2 c5629wlao\" id=\"t2j_263\" style=\"top: 62177px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outros, cuja probabilidade de desfecho \u00e9 avaliada com recurso a assessores legais, sempre que aplic\u00e1vel. Com refer\u00eancia a 31 de </span><span class=\"S43CE S2AF6 S2 c5630zbey\" id=\"t2k_263\" style=\"top: 62193px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, as conting\u00eancias graduadas como poss\u00edveis ascendiam a cerca de 6,2M\u20ac (31.12.22: 7,1M\u20ac). As conting\u00eancias prov\u00e1veis </span><span class=\"S43CF S2AF6 S2 c5631i7uu\" id=\"t2l_263\" style=\"top: 62208px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontram-se registadas na rubrica de 'Provis\u00f5es' (nota 22) ou na rubrica de 'Passivos das opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S43D0 S2AF6 S2 c5632s8wh\" id=\"t2m_263\" style=\"top: 62235px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No neg\u00f3cio da venda da Novabase Neotalent, S.A. (nota 38) foi acordado que a Novabase poder\u00e1 vir a receber um </span><span class=\"S43D1 S2EAB S2 c5633r1qv\" id=\"t2n_263\" style=\"top: 62235px; left: 709px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out </span><span class=\"S43D2 S2AF6 S2 c56344a2v\" id=\"t2o_263\" style=\"top: 62235px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de at\u00e9 0,95M\u20ac </span><span class=\"S43D3 S2AF6 S2 c56351f44\" id=\"t2p_263\" style=\"top: 62251px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o qual depende do cumprimento integral do </span><span class=\"S43D4 S2EAB S2 c5636oh5z\" id=\"t2q_263\" style=\"top: 62251px; left: 337px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transitional Services Agreement </span><span class=\"S43D5 S2AF6 S2 c5637agk4\" id=\"t2r_263\" style=\"top: 62251px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">celebrado na mesma data, n\u00e3o sendo a esta data poss\u00edvel </span><span class=\"S43D6 S2AF6 S2 c5638ajst\" id=\"t2s_263\" style=\"top: 62266px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">estimar o valor do mesmo, pelo que foi considerado como ativo contingente. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14824": {
   "value": "<span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span><span class=\"S3D3A S2AF6 S2 c38763q61\" id=\"t2l_248\" style=\"top: 43635px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos do Grupo t\u00eam os seguintes tipos de </span><span class=\"S3D3B S2EAB S2 c3877i7nb\" id=\"t2m_248\" style=\"top: 43635px; left: 377px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S3D3C S2AF6 S2 c387841wg\" id=\"t2n_248\" style=\"top: 43635px; left: 432px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">: </span><span class=\"S3D3D S2A51 S2 c38790u1n\" id=\"t2o_248\" style=\"top: 43666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Covenants </span><span class=\"S3D3E S2AF6 S2 c3880q0bm\" id=\"t2p_248\" style=\"top: 43692px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3 </span><span class=\"S3D3F S2AF6 S2 c3881bndi\" id=\"t2q_248\" style=\"top: 43710px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3,5 </span><span class=\"S3D40 S2AF6 S2 c38821rgd\" id=\"t2r_248\" style=\"top: 43727px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Autonomia financeira &gt;= 35%; D\u00edvida l\u00edquida / EBITDA &lt;= 4 </span><span class=\"S3D41 S2AF6 S2 c38831ptl\" id=\"t2s_248\" style=\"top: 43744px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital / n\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital em montantes significativos </span><span class=\"S3D42 S2AF6 S2 c3884abe9\" id=\"t2t_248\" style=\"top: 43761px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Varia\u00e7\u00e3o YoY do endividamento banc\u00e1rio &lt;= 20% </span><span class=\"S3D43 S2AF6 S2 c3885yxnk\" id=\"t2u_248\" style=\"top: 43779px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Gradua\u00e7\u00e3o </span><span class=\"S3D44 S2EAB S2 c3886qg9v\" id=\"t2v_248\" style=\"top: 43779px; left: 173px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pari passu </span><span class=\"S3D45 S2AF6 S2 c388722fj\" id=\"t2w_248\" style=\"top: 43779px; left: 233px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das obriga\u00e7\u00f5es </span><span class=\"S3D46 S2AF6 S2 c3888pb11\" id=\"t2x_248\" style=\"top: 43796px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3D47 S2EAB S2 c3889i1nu\" id=\"t2y_248\" style=\"top: 43796px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cross Default </span><span class=\"S3D48 S2AF6 S2 c3890ftq7\" id=\"t2z_248\" style=\"top: 43813px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Situa\u00e7\u00e3o tribut\u00e1ria e contributiva em dia </span><span class=\"S3D49 S2AF6 S2 c38918cyk\" id=\"t30_248\" style=\"top: 43831px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Presta\u00e7\u00e3o de contas </span><span class=\"S3D4A S2AF6 S2 c3892i1w8\" id=\"t31_248\" style=\"top: 43848px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Deveres de Informa\u00e7\u00e3o de Litig\u00e2ncia </span><span class=\"S3D4B S2AF6 S2 c3893cl5z\" id=\"t32_248\" style=\"top: 43866px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Seguros em vigor </span><span class=\"S3D4C S2AF6 S2 c3894m0ux\" id=\"t33_248\" style=\"top: 43895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo estava a cumprir todos os </span><span class=\"S3D4D S2EAB S2 c3895ekah\" id=\"t34_248\" style=\"top: 43895px; left: 468px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S3D4E S2AF6 S2 c3896h4ow\" id=\"t35_248\" style=\"top: 43895px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumidos contratualmente, com exce\u00e7\u00e3o do </span><span class=\"S3D4F S2EAB S2 c38977x4v\" id=\"t36_248\" style=\"top: 43895px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S3D50 S2AF6 S2 c38984pi2\" id=\"t37_248\" style=\"top: 43910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">referente ao endividamento banc\u00e1rio do Bankinter, para o qual foi obtido o consentimento em janeiro de 2024. Assim, nos termos da IAS </span><span class=\"S3D51 S2AF6 S2 c3899epb2\" id=\"t38_248\" style=\"top: 43926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1, a d\u00edvida de m\u00e9dio e longo prazo com esta institui\u00e7\u00e3o financeira, no montante de 1M\u20ac, foi classificada como corrente nestas </span><span class=\"S3D52 S2AF6 S2 c3900wmcw\" id=\"t39_248\" style=\"top: 43941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras consolidadas. Nota ainda para referir que a Novabase comunicou a redu\u00e7\u00e3o de capital ocorrida em 2023 aos </span><span class=\"S3D53 S2AF6 S2 c39012hp1\" id=\"t3a_248\" style=\"top: 43956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">bancos, tendo recebido destes o seu consentimento, sem ren\u00fancia a quaisquer direitos ou garantias. </span><span class=\"S3A5D S2AF4 S2 c4562rofb\" id=\"t3_255\" style=\"top: 52118px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">36. </span><span class=\"S3FBF S2AF4 S2 c4563xdi9\" id=\"t4_255\" style=\"top: 52118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Compromissos </span><span class=\"S3FC0 S2AF6 S2 c4564qvqr\" id=\"t5_255\" style=\"top: 52146px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os compromissos financeiros que n\u00e3o figuram na Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira Consolidada, referentes a garantias banc\u00e1rias </span><span class=\"S3FC1 S2AF6 S2 c4565wfet\" id=\"t6_255\" style=\"top: 52161px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prestadas a terceiros destinadas a servir de cau\u00e7\u00e3o aos projetos em curso e a loca\u00e7\u00f5es do Grupo ou decorrentes da aliena\u00e7\u00e3o de neg\u00f3cios, </span><span class=\"S3FC2 S2AF6 S2 c456608fx\" id=\"t7_255\" style=\"top: 52176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o analisados como segue: </span><span class=\"S3FC3 S2AF4 S2 c4567i4dq\" id=\"t8_255\" style=\"top: 52207px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco </span><span class=\"S3FC4 S2AF4 S2 c45683rqq\" id=\"t9_255\" style=\"top: 52205px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3FC5 S2AF4 S2 c4569ra0l\" id=\"ta_255\" style=\"top: 52205px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3FC6 S2AF6 S2 c4570z7fl\" id=\"tb_255\" style=\"top: 52236px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3FC7 S2AF6 S2 c45711fol\" id=\"tc_255\" style=\"top: 52236px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S., S.A. </span><span class=\"S3FC8 S2AF6 S2 c4572y2m6\" id=\"td_255\" style=\"top: 52236px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BPI </span><span class=\"S3FC9 S2AF6 S2 c4573es6s\" id=\"te_255\" style=\"top: 52236px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.600 </span><span class=\"S3FCA S2AF6 S2 c45747wa7\" id=\"tf_255\" style=\"top: 52236px; left: 744px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3FCB S2AF6 S2 c4575fx3z\" id=\"tg_255\" style=\"top: 52250px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S., S.A. </span><span class=\"S3FCC S2AF6 S2 c4576pj7e\" id=\"th_255\" style=\"top: 52250px; left: 496px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S3FCD S2AF6 S2 c4577bvqc\" id=\"ti_255\" style=\"top: 52250px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3FCE S2AF6 S2 c4578wcnj\" id=\"tj_255\" style=\"top: 52250px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3FCF S2AF6 S2 c4579olb4\" id=\"tk_255\" style=\"top: 52265px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FD0 S2AF6 S2 c4580w5fg\" id=\"tl_255\" style=\"top: 52265px; left: 512px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BCP </span><span class=\"S3FD1 S2AF6 S2 c4581okon\" id=\"tm_255\" style=\"top: 52265px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48 </span><span class=\"S3FD2 S2AF6 S2 c4582pb60\" id=\"tn_255\" style=\"top: 52265px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3FD3 S2AF6 S2 c45831trh\" id=\"to_255\" style=\"top: 52279px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FD4 S2AF6 S2 c4584as6r\" id=\"tp_255\" style=\"top: 52279px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Santander </span><span class=\"S3FD5 S2AF6 S2 c4585ca0l\" id=\"tq_255\" style=\"top: 52279px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">220 </span><span class=\"S3FD6 S2AF6 S2 c4586akku\" id=\"tr_255\" style=\"top: 52279px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">220 </span><span class=\"S3FD7 S2AF6 S2 c458726zq\" id=\"ts_255\" style=\"top: 52293px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FD8 S2AF6 S2 c45886okh\" id=\"tt_255\" style=\"top: 52293px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S3FD9 S2AF6 S2 c4589t6do\" id=\"tu_255\" style=\"top: 52293px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20 </span><span class=\"S3FDA S2AF6 S2 c4590fjvm\" id=\"tv_255\" style=\"top: 52293px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20 </span><span class=\"S3FDB S2AF6 S2 c4591sixh\" id=\"tw_255\" style=\"top: 52307px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FDC S2AF6 S2 c4592gs1y\" id=\"tx_255\" style=\"top: 52307px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BPI </span><span class=\"S3FDD S2AF6 S2 c4593doun\" id=\"ty_255\" style=\"top: 52307px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">237 </span><span class=\"S3FDE S2AF6 S2 c4594q6tc\" id=\"tz_255\" style=\"top: 52307px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S3FDF S2AF6 S2 c459548qy\" id=\"t10_255\" style=\"top: 52321px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FE0 S2AF6 S2 c4596t57f\" id=\"t11_255\" style=\"top: 52321px; left: 496px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S3FE1 S2AF6 S2 c4597pcw3\" id=\"t12_255\" style=\"top: 52321px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7 </span><span class=\"S3FE2 S2AF6 S2 c4598t9ft\" id=\"t13_255\" style=\"top: 52321px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7 </span><span class=\"S3FE3 S2AF6 S2 c4599f2r2\" id=\"t14_255\" style=\"top: 52336px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Neotalent, S.A. </span><span class=\"S3FE4 S2AF6 S2 c460081vs\" id=\"t15_255\" style=\"top: 52336px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BPI </span><span class=\"S3FE5 S2AF6 S2 c4601mqcl\" id=\"t16_255\" style=\"top: 52336px; left: 651px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3FE6 S2AF6 S2 c4602guee\" id=\"t17_255\" style=\"top: 52336px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15 </span><span class=\"S3FE7 S2AF6 S2 c46037v05\" id=\"t18_255\" style=\"top: 52350px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S3FE8 S2AF6 S2 c4604pzus\" id=\"t19_255\" style=\"top: 52350px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Santander </span><span class=\"S3FE9 S2AF6 S2 c460575s5\" id=\"t1a_255\" style=\"top: 52350px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50 </span><span class=\"S3FEA S2AF6 S2 c4606lrxu\" id=\"t1b_255\" style=\"top: 52350px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50 </span><span class=\"S3FEB S2AF6 S2 c46072pcn\" id=\"t1c_255\" style=\"top: 52364px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S3FEC S2AF6 S2 c4608zonl\" id=\"t1d_255\" style=\"top: 52364px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S3FED S2AF6 S2 c4609u6eh\" id=\"t1e_255\" style=\"top: 52364px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">410 </span><span class=\"S3FEE S2AF6 S2 c4610ss65\" id=\"t1f_255\" style=\"top: 52364px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">410 </span><span class=\"S3FEF S2AF6 S2 c4611scpy\" id=\"t1g_255\" style=\"top: 52378px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Neotalent Espa\u00f1a S.A.U </span><span class=\"S3FF0 S2AF6 S2 c4612q931\" id=\"t1h_255\" style=\"top: 52378px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abanca </span><span class=\"S3FF1 S2AF6 S2 c4613gj9j\" id=\"t1i_255\" style=\"top: 52378px; left: 651px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3FF2 S2AF6 S2 c4614j2v9\" id=\"t1j_255\" style=\"top: 52378px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">74 </span><span class=\"S3FF3 S2AF6 S2 c4615ow19\" id=\"t1k_255\" style=\"top: 52396px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.527 </span><span class=\"S3FF4 S2AF6 S2 c4616ubcy\" id=\"t1l_255\" style=\"top: 52396px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.547 </span><span class=\"S3FF5 S2AF6 S2 c4617esjp\" id=\"t1m_255\" style=\"top: 52428px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Garantia banc\u00e1ria prestada no \u00e2mbito da aliena\u00e7\u00e3o da Novabase Neotalent, S.A., cancelada no in\u00edcio de mar\u00e7o de 2024. </span><span class=\"S3FF6 S2AF6 S2 c4618cvbd\" id=\"t1n_255\" style=\"top: 52462px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito da aliena\u00e7\u00e3o da Novabase Neotalent, S.A. em dezembro de 2023, a Novabase assumiu os seguintes compromissos, </span><span class=\"S3FF7 S2AF6 S2 c4619frrs\" id=\"t1o_255\" style=\"top: 52477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">solidariamente com os restantes Vendedores: </span><span class=\"S3FF8 S2AF6 S2 c4620xv4r\" id=\"t1p_255\" style=\"top: 52492px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade para as garantias referentes a titularidade, a\u00e7\u00f5es, e organiza\u00e7\u00e3o societ\u00e1ria no valor correspondente a 100% </span><span class=\"S3FF9 S2AF6 S2 c4621oxu1\" id=\"t1q_255\" style=\"top: 52507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do pre\u00e7o efetivamente recebido pelos Vendedores, pelo prazo de 2 anos, ou seja, at\u00e9 18 de dezembro de 2025; </span><span class=\"S3FFA S2AF6 S2 c4622r5xg\" id=\"t1r_255\" style=\"top: 52523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade de 20% do pre\u00e7o efetivamente recebido pelos Vendedores durante 18 meses (dura\u00e7\u00e3o das garantias), i.e., </span><span class=\"S3FFB S2AF6 S2 c4623of4y\" id=\"t1s_255\" style=\"top: 52538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">entre 18 de dezembro de 2023 e 18 de junho de 2025, com exce\u00e7\u00e3o de garantias no \u00e2mbito do RGPD cujo prazo \u00e9 de 5 anos, ou seja, at\u00e9 </span><span class=\"S3FFC S2AF6 S2 c46245fxn\" id=\"t1t_255\" style=\"top: 52553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 de dezembro de 2028; </span><span class=\"S3FFD S2AF6 S2 c46251jx7\" id=\"t1u_255\" style=\"top: 52569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade para as garantias referentes a responsabilidades fiscais e de Seguran\u00e7a Social, no valor correspondente a 100% </span><span class=\"S3FFE S2AF6 S2 c46268zgj\" id=\"t1v_255\" style=\"top: 52584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do pre\u00e7o efetivamente recebido pelos Vendedores, pelo prazo de 4 e 5 anos, respetivamente; </span><span class=\"S3FFF S2AF6 S2 c4627mzgu\" id=\"t1w_255\" style=\"top: 52599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Constitui\u00e7\u00e3o de um </span><span class=\"S4000 S2EAB S2 c46289ska\" id=\"t1x_255\" style=\"top: 52599px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">basket deductible </span><span class=\"S4001 S2AF6 S2 c4629jcme\" id=\"t1y_255\" style=\"top: 52599px; left: 312px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para corre\u00e7\u00f5es posteriores no montante de 201m\u20ac, </span><span class=\"S4002 S2EAB S2 c4630di64\" id=\"t1z_255\" style=\"top: 52599px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">minimis </span><span class=\"S4003 S2AF6 S2 c4631bxzd\" id=\"t20_255\" style=\"top: 52599px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 22,5m\u20ac; </span><span class=\"S4004 S2AF6 S2 c4632ut7g\" id=\"t21_255\" style=\"top: 52615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Obriga\u00e7\u00e3o de n\u00e3o concorr\u00eancia durante 2 anos nas </span><span class=\"S4005 S2EAB S2 c4633oslj\" id=\"t22_255\" style=\"top: 52615px; left: 380px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">core business areas </span><span class=\"S4006 S2AF6 S2 c46344i5z\" id=\"t23_255\" style=\"top: 52615px; left: 490px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Neotalent, ou seja, at\u00e9 18 de dezembro de 2025. </span><span class=\"S4007 S2AF6 S2 c463547tw\" id=\"t24_255\" style=\"top: 52642px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito da aliena\u00e7\u00e3o da COLLAB \u2013 Sol. I. Com. e Colab., S.A. em mar\u00e7o de 2020, a Novabase assumiu os seguintes compromissos, </span><span class=\"S4008 S2AF6 S2 c46361yn8\" id=\"t25_255\" style=\"top: 52657px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">solidariamente com os restantes Vendedores: </span><span class=\"S4009 S2AF6 S2 c4637ubld\" id=\"t26_255\" style=\"top: 52673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade para todas as garantias prestadas pelos Vendedores (exceto as referentes a titularidade, a\u00e7\u00f5es, e organiza\u00e7\u00e3o </span><span class=\"S400A S2AF6 S2 c4638e3jy\" id=\"t27_255\" style=\"top: 52688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">societ\u00e1ria) de 3M\u20ac entre 2 anos e trinta dias \u00fateis e 5 anos e trinta dias \u00fateis (caducidade das garantias fiscais e de Seguran\u00e7a Social), </span><span class=\"S400B S2AF6 S2 c46393g4e\" id=\"t28_255\" style=\"top: 52703px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou seja, entre 24 de abril de 2022 e 5 de maio de 2025; </span><span class=\"S400C S2AF6 S2 c4640n10d\" id=\"t29_255\" style=\"top: 52719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Constitui\u00e7\u00e3o de um </span><span class=\"S400D S2EAB S2 c4641kbl3\" id=\"t2a_255\" style=\"top: 52719px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">basket deductible </span><span class=\"S400E S2AF6 S2 c4642fjb5\" id=\"t2b_255\" style=\"top: 52719px; left: 312px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 100m\u20ac, sem </span><span class=\"S400F S2EAB S2 c46437svz\" id=\"t2c_255\" style=\"top: 52719px; left: 399px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">minimis</span><span class=\"S4010 S2AF6 S2 c4644jw2n\" id=\"t2d_255\" style=\"top: 52719px; left: 442px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">. </span><span class=\"S4011 S2AF6 S2 c4645xfgv\" id=\"t2e_255\" style=\"top: 52746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito da aliena\u00e7\u00e3o do Neg\u00f3cio GTE no final de 2019, a Novabase assumiu os seguintes compromissos: </span><span class=\"S4012 S2AF6 S2 c4646f8lx\" id=\"t2f_255\" style=\"top: 52761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade de 1,935M\u20ac assegurado por garantia banc\u00e1ria irrevog\u00e1vel da Novabase de igual valor entre 18 meses e 5 anos </span><span class=\"S4013 S2AF6 S2 c4647c9e2\" id=\"t2g_255\" style=\"top: 52777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(caducidade das garantias fiscais e da Seguran\u00e7a Social), i.e., entre 10 de julho de 2021 e 9 de janeiro de 2025; </span><span class=\"S4014 S2AF6 S2 c4648pycc\" id=\"t2h_255\" style=\"top: 52792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Constitui\u00e7\u00e3o de um </span><span class=\"S4015 S2EAB S2 c4649ph7w\" id=\"t2i_255\" style=\"top: 52792px; left: 213px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">basket deductible </span><span class=\"S4016 S2AF6 S2 c4650xfv6\" id=\"t2j_255\" style=\"top: 52792px; left: 317px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para corre\u00e7\u00f5es posteriores no montante de 306m\u20ac, </span><span class=\"S4017 S2EAB S2 c4651af5g\" id=\"t2k_255\" style=\"top: 52792px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">minimis </span><span class=\"S4018 S2AF6 S2 c4652tvn9\" id=\"t2l_255\" style=\"top: 52792px; left: 654px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 30,6m\u20ac, at\u00e9 final do per\u00edodo, </span><span class=\"S4019 S2AF6 S2 c4653wuz4\" id=\"t2m_255\" style=\"top: 52807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">i.e., 9 de janeiro de 2025. </span><span class=\"S401A S2AF6 S2 c4654849c\" id=\"t2n_255\" style=\"top: 52835px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No ano de 2023, o Grupo tinha as seguintes linhas de cr\u00e9dito grupadas contratadas: </span><span class=\"S401B S2AF4 S2 c46557zbo\" id=\"t2o_255\" style=\"top: 52865px; left: 331px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo de empresas </span><span class=\"S401C S2A51 S2 c4656adhg\" id=\"t2p_255\" style=\"top: 52865px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Plafond </span><span class=\"S401D S2AF6 S2 c4657bbia\" id=\"t2q_255\" style=\"top: 52894px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S.; Celfocus, S.A. </span><span class=\"S401E S2AF6 S2 c4658huwc\" id=\"t2r_255\" style=\"top: 52894px; left: 690px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,0 M\u20ac </span><span class=\"S401F S2AF6 S2 c46598j1m\" id=\"t2s_255\" style=\"top: 52909px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S.; Celfocus, S.A.; NB Business Solutions, S.A. </span><span class=\"S4020 S2AF6 S2 c4660037c\" id=\"t2t_255\" style=\"top: 52909px; left: 690px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,0 M\u20ac </span><span class=\"S43BF S2AF4 S2 c5615l98u\" id=\"t25_263\" style=\"top: 61954px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40. </span><span class=\"S43C0 S2AF4 S2 c5616buig\" id=\"t26_263\" style=\"top: 61954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conting\u00eancias </span><span class=\"S43C1 S2AF6 S2 c5617zukb\" id=\"t27_263\" style=\"top: 61981px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo era interveniente no seguinte processo: </span><span class=\"S43C2 S2AF6 S2 c5618f38f\" id=\"t28_263\" style=\"top: 61997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Encontra-se em curso no Ghana High Circuit Court - Commercial Division, a\u00e7\u00e3o intentada pela Rhema Systems Associates Ltd, parceiro </span><span class=\"S43C3 S2AF6 S2 c5619e2ak\" id=\"t29_263\" style=\"top: 62012px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase no Gana, para pagamento de valores que considera serem devidos em sede de partilha de proveitos no \u00e2mbito de alguns </span><span class=\"S43C4 S2AF6 S2 c5620l5zi\" id=\"t2a_263\" style=\"top: 62027px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos celebrados com clientes, no valor global de 1.568.801,76 USD. De acordo com as alega\u00e7\u00f5es da Rhema a distribui\u00e7\u00e3o n\u00e3o foi </span><span class=\"S43C5 S2AF6 S2 c562123s3\" id=\"t2b_263\" style=\"top: 62043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita nos termos acordados no contrato de parceria existindo \u00e0 data diverg\u00eancias quanto aos termos executados. O processo segue termos </span><span class=\"S43C6 S2AF6 S2 c5622p6ln\" id=\"t2c_263\" style=\"top: 62058px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no Ghana High Circuit Court - Commercial Division, tendo estado suspenso o processo judicial pois as partes optaram por iniciar um </span><span class=\"S43C7 S2AF6 S2 c5623vvp8\" id=\"t2d_263\" style=\"top: 62073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">procedimento de media\u00e7\u00e3o, envolvendo um mediador externo da Faculdade de Direito da Universidade do Gana tendo em vista </span><span class=\"S43C8 S2AF6 S2 c5624u3m4\" id=\"t2e_263\" style=\"top: 62089px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negocia\u00e7\u00e3o para um acordo entre as partes, no qual n\u00e3o foi poss\u00edvel obter consenso. O processo segue agora os seus termos na via </span><span class=\"S43C9 S2AF6 S2 c5625ah97\" id=\"t2f_263\" style=\"top: 62104px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">judicial, estando a aguardar dilig\u00eancias do pr\u00f3prio Tribunal para posterior apresenta\u00e7\u00e3o de contesta\u00e7\u00e3o por parte da Novabase. Existem </span><span class=\"S43CA S2AF6 S2 c5626keav\" id=\"t2g_263\" style=\"top: 62119px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es (inclu\u00eddas na nota 38) para prov\u00e1veis responsabilidades associadas ao processo, n\u00e3o se esperando custos adicionais aos j\u00e1 </span><span class=\"S43CB S2AF6 S2 c56279rzh\" id=\"t2h_263\" style=\"top: 62135px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contemplados nestas contas. </span><span class=\"S43CC S2AF6 S2 c56285jsf\" id=\"t2i_263\" style=\"top: 62162px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, no decurso da sua atividade, a Novabase encontra-se exposta a riscos de natureza civil, laboral, contratual, entre </span><span class=\"S43CD S2AF6 S2 c5629wlao\" id=\"t2j_263\" style=\"top: 62177px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outros, cuja probabilidade de desfecho \u00e9 avaliada com recurso a assessores legais, sempre que aplic\u00e1vel. Com refer\u00eancia a 31 de </span><span class=\"S43CE S2AF6 S2 c5630zbey\" id=\"t2k_263\" style=\"top: 62193px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, as conting\u00eancias graduadas como poss\u00edveis ascendiam a cerca de 6,2M\u20ac (31.12.22: 7,1M\u20ac). As conting\u00eancias prov\u00e1veis </span><span class=\"S43CF S2AF6 S2 c5631i7uu\" id=\"t2l_263\" style=\"top: 62208px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontram-se registadas na rubrica de 'Provis\u00f5es' (nota 22) ou na rubrica de 'Passivos das opera\u00e7\u00f5es descontinuadas' (nota 38). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14825": {
   "value": "<span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span><span class=\"S43BF S2AF4 S2 c5615l98u\" id=\"t25_263\" style=\"top: 61954px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40. </span><span class=\"S43C0 S2AF4 S2 c5616buig\" id=\"t26_263\" style=\"top: 61954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conting\u00eancias </span><span class=\"S43C1 S2AF6 S2 c5617zukb\" id=\"t27_263\" style=\"top: 61981px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo era interveniente no seguinte processo: </span><span class=\"S43C2 S2AF6 S2 c5618f38f\" id=\"t28_263\" style=\"top: 61997px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Encontra-se em curso no Ghana High Circuit Court - Commercial Division, a\u00e7\u00e3o intentada pela Rhema Systems Associates Ltd, parceiro </span><span class=\"S43C3 S2AF6 S2 c5619e2ak\" id=\"t29_263\" style=\"top: 62012px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Novabase no Gana, para pagamento de valores que considera serem devidos em sede de partilha de proveitos no \u00e2mbito de alguns </span><span class=\"S43C4 S2AF6 S2 c5620l5zi\" id=\"t2a_263\" style=\"top: 62027px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos celebrados com clientes, no valor global de 1.568.801,76 USD. De acordo com as alega\u00e7\u00f5es da Rhema a distribui\u00e7\u00e3o n\u00e3o foi </span><span class=\"S43C5 S2AF6 S2 c562123s3\" id=\"t2b_263\" style=\"top: 62043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita nos termos acordados no contrato de parceria existindo \u00e0 data diverg\u00eancias quanto aos termos executados. O processo segue termos </span><span class=\"S43C6 S2AF6 S2 c5622p6ln\" id=\"t2c_263\" style=\"top: 62058px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no Ghana High Circuit Court - Commercial Division, tendo estado suspenso o processo judicial pois as partes optaram por iniciar um </span><span class=\"S43C7 S2AF6 S2 c5623vvp8\" id=\"t2d_263\" style=\"top: 62073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">procedimento de media\u00e7\u00e3o, envolvendo um mediador externo da Faculdade de Direito da Universidade do Gana tendo em vista </span><span class=\"S43C8 S2AF6 S2 c5624u3m4\" id=\"t2e_263\" style=\"top: 62089px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negocia\u00e7\u00e3o para um acordo entre as partes, no qual n\u00e3o foi poss\u00edvel obter consenso. O processo segue agora os seus termos na via </span><span class=\"S43C9 S2AF6 S2 c5625ah97\" id=\"t2f_263\" style=\"top: 62104px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">judicial, estando a aguardar dilig\u00eancias do pr\u00f3prio Tribunal para posterior apresenta\u00e7\u00e3o de contesta\u00e7\u00e3o por parte da Novabase. Existem </span><span class=\"S43CA S2AF6 S2 c5626keav\" id=\"t2g_263\" style=\"top: 62119px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es (inclu\u00eddas na nota 38) para prov\u00e1veis responsabilidades associadas ao processo, n\u00e3o se esperando custos adicionais aos j\u00e1 </span><span class=\"S43CB S2AF6 S2 c56279rzh\" id=\"t2h_263\" style=\"top: 62135px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contemplados nestas contas. </span><span class=\"S43CC S2AF6 S2 c56285jsf\" id=\"t2i_263\" style=\"top: 62162px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, no decurso da sua atividade, a Novabase encontra-se exposta a riscos de natureza civil, laboral, contratual, entre </span><span class=\"S43CD S2AF6 S2 c5629wlao\" id=\"t2j_263\" style=\"top: 62177px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outros, cuja probabilidade de desfecho \u00e9 avaliada com recurso a assessores legais, sempre que aplic\u00e1vel. Com refer\u00eancia a 31 de </span><span class=\"S43CE S2AF6 S2 c5630zbey\" id=\"t2k_263\" style=\"top: 62193px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, as conting\u00eancias graduadas como poss\u00edveis ascendiam a cerca de 6,2M\u20ac (31.12.22: 7,1M\u20ac). As conting\u00eancias prov\u00e1veis </span><span class=\"S43CF S2AF6 S2 c5631i7uu\" id=\"t2l_263\" style=\"top: 62208px; left: 90px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontram-se registadas na rubrica de 'Provis\u00f5es' (nota 22) ou na rubrica de 'Passivos das opera\u00e7\u00f5es descontinuadas' (nota 38). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14826": {
   "value": "<span class=\"S30AD S2AF4 S2 c598gj8u\" id=\"t1c_223\" style=\"top: 11324px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Processos em contencioso </span><span class=\"S30AE S2AF6 S2 c599di4o\" id=\"t1d_223\" style=\"top: 11340px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As provis\u00f5es para processos judiciais em curso s\u00e3o constitu\u00eddas para os montantes que se estima poderem representar desembolsos </span><span class=\"S30AF S2AF6 S2 c600ucm7\" id=\"t1e_223\" style=\"top: 11356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">futuros de acordo com as avalia\u00e7\u00f5es de risco efetuadas pela Gest\u00e3o apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos </span><span class=\"S30B0 S2AF6 S2 c6011hrn\" id=\"t1f_223\" style=\"top: 11371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(internos e/ou externos), baseados em taxas de sucesso. </span><span class=\"S30B1 S2AF6 S2 c6029soz\" id=\"t1g_223\" style=\"top: 11398px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para os processos em contencioso em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 inferior a prov\u00e1vel, o Grupo n\u00e3o regista </span><span class=\"S30B2 S2AF6 S2 c6034q67\" id=\"t1h_223\" style=\"top: 11414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">provis\u00f5es, procedendo \u00e0 sua divulga\u00e7\u00e3o na nota 40, a menos que a possibilidade de qualquer desembolso seja remota, casos em que n\u00e3o </span><span class=\"S30B3 S2AF6 S2 c604aj7v\" id=\"t1i_223\" style=\"top: 11429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">se divulga. Para cada processo divulgado \u00e9 dada uma breve descri\u00e7\u00e3o do mesmo, bem como uma estimativa do seu efeito financeiro, e </span><span class=\"S30B4 S2AF6 S2 c605czuu\" id=\"t1j_223\" style=\"top: 11444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando pratic\u00e1vel uma indica\u00e7\u00e3o das incertezas que se relacionam com o momento de ocorr\u00eancia de qualquer exfluxo. Caso exista </span><span class=\"S30B5 S2AF6 S2 c606k5qh\" id=\"t1k_223\" style=\"top: 11460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possibilidade de qualquer reembolso, essa informa\u00e7\u00e3o \u00e9 igualmente inclu\u00edda na nota das 'Conting\u00eancias'. </span><span class=\"S3350 S2EAB S2 c1291exzk\" id=\"tq_231\" style=\"top: 21282px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">f) </span><span class=\"S3351 S2EAB S2 c1292njpg\" id=\"tr_231\" style=\"top: 21282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es para processos em contencioso </span><span class=\"S3352 S2AF6 S2 c1293xlpf\" id=\"ts_231\" style=\"top: 21310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na mensura\u00e7\u00e3o e reconhecimento de provis\u00f5es e a sua exposi\u00e7\u00e3o a passivos contingentes relacionados com </span><span class=\"S3353 S2AF6 S2 c12949y2m\" id=\"tt_231\" style=\"top: 21325px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">processos em contencioso, baseado na opini\u00e3o dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos). Esta avalia\u00e7\u00e3o \u00e9 </span><span class=\"S3354 S2AF6 S2 c12959scb\" id=\"tu_231\" style=\"top: 21341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">feita de forma a aferir a probabilidade de desenlace de cada um dos processos, constituindo provis\u00f5es para os montantes que estima </span><span class=\"S3355 S2AF6 S2 c1296636h\" id=\"tv_231\" style=\"top: 21356px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">poderem representar desembolsos futuros, ou divulgando nas notas aqueles em que a probabilidade de ter um desfecho desfavor\u00e1vel \u00e9 </span><span class=\"S3356 S2AF6 S2 c12978nbp\" id=\"tw_231\" style=\"top: 21371px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a prov\u00e1vel. Estas estimativas est\u00e3o sujeitas a altera\u00e7\u00f5es \u00e0 medida que nova informa\u00e7\u00e3o fica dispon\u00edvel. Devido \u00e0s incertezas </span><span class=\"S3357 S2AF6 S2 c1298v0dm\" id=\"tx_231\" style=\"top: 21386px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inerentes ao processo de avalia\u00e7\u00e3o, as perdas reais poder\u00e3o ser diferentes das originalmente estimadas na provis\u00e3o. </span><span class=\"S3358 S2AF6 S2 c1299dztt\" id=\"ty_231\" style=\"top: 21414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo divulga na sua nota \u2018Conting\u00eancias\u2019 (nota 40), todos os processos em que considera que existe a possibilidade de uma sa\u00edda de </span><span class=\"S3359 S2AF6 S2 c1300kmn9\" id=\"tz_231\" style=\"top: 21429px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recursos, muito embora, n\u00e3o seja prov\u00e1vel, raz\u00e3o pela qual os passivos n\u00e3o s\u00e3o reconhecidos. Para estes processos, a Administra\u00e7\u00e3o </span><span class=\"S335A S2AF6 S2 c130160u4\" id=\"t10_231\" style=\"top: 21445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apoiada nos pareceres dos seus especialistas e conselheiros jur\u00eddicos (internos e/ou externos) considera existir fundamenta\u00e7\u00e3o suficiente </span><span class=\"S335B S2AF6 S2 c13020hw9\" id=\"t11_231\" style=\"top: 21460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para a sua contesta\u00e7\u00e3o em tribunal e, por conseguinte, que a defesa contra as referidas a\u00e7\u00f5es ser\u00e1 bem-sucedida. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14836": {
   "value": "<span class=\"S30B6 S2EAB S2 c607xwsx\" id=\"t1l_223\" style=\"top: 11493px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.17. </span><span class=\"S30B7 S2EAB S2 c608cuhk\" id=\"t1m_223\" style=\"top: 11493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e credores </span><span class=\"S30B8 S2AF6 S2 c609iulk\" id=\"t1n_223\" style=\"top: 11521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos de fornecedores e outros credores s\u00e3o responsabilidades com o pagamento de mercadorias ou servi\u00e7os adquiridos pelo Grupo </span><span class=\"S30B9 S2AF6 S2 c610tqt0\" id=\"t1o_223\" style=\"top: 11536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no curso normal das suas atividades. S\u00e3o registados inicialmente ao justo valor e subsequentemente ao custo amortizado de acordo com </span><span class=\"S30BA S2AF6 S2 c611pnji\" id=\"t1p_223\" style=\"top: 11551px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o m\u00e9todo do juro efetivo. </span><span class=\"S3E0A S2AF4 S2 c4093jze6\" id=\"ti_250\" style=\"top: 45840px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24. </span><span class=\"S3E0B S2AF4 S2 c4094bel1\" id=\"tj_250\" style=\"top: 45840px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S3E0C S2AF4 S2 c4095uspv\" id=\"tk_250\" style=\"top: 45869px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E0D S2AF4 S2 c4096paj8\" id=\"tl_250\" style=\"top: 45869px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E0E S2AF6 S2 c4097yc6e\" id=\"tm_250\" style=\"top: 45900px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores </span><span class=\"S3E0F S2AF6 S2 c4098vidc\" id=\"tn_250\" style=\"top: 45900px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.628 </span><span class=\"S3E10 S2AF6 S2 c4099eqjg\" id=\"to_250\" style=\"top: 45900px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.015 </span><span class=\"S3E11 S2AF6 S2 c4100g25y\" id=\"tp_250\" style=\"top: 45914px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es, f\u00e9rias e subs\u00eddios de f\u00e9rias </span><span class=\"S3E12 S2AF6 S2 c4101jzgt\" id=\"tq_250\" style=\"top: 45914px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.989 </span><span class=\"S3E13 S2AF6 S2 c41020hlq\" id=\"tr_250\" style=\"top: 45914px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.993 </span><span class=\"S3E14 S2AF6 S2 c4103wjqc\" id=\"ts_250\" style=\"top: 45928px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S3E15 S2AF6 S2 c4104qwqc\" id=\"tt_250\" style=\"top: 45928px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.680 </span><span class=\"S3E16 S2AF6 S2 c4105p2ep\" id=\"tu_250\" style=\"top: 45928px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.701 </span><span class=\"S3E17 S2AF6 S2 c410684i6\" id=\"tv_250\" style=\"top: 45942px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras </span><span class=\"S3E18 S2AF6 S2 c41073qlz\" id=\"tw_250\" style=\"top: 45942px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E19 S2AF6 S2 c41084z74\" id=\"tx_250\" style=\"top: 45942px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.691 </span><span class=\"S3E1A S2AF6 S2 c4109juzb\" id=\"ty_250\" style=\"top: 45956px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos em curso </span><span class=\"S3E1B S2AF6 S2 c4110m5a4\" id=\"tz_250\" style=\"top: 45956px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.837 </span><span class=\"S3E1C S2AF6 S2 c4111vsyx\" id=\"t10_250\" style=\"top: 45956px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.103 </span><span class=\"S3E1D S2AF6 S2 c4112pwo7\" id=\"t11_250\" style=\"top: 45971px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o valor acrescentado </span><span class=\"S3E1E S2AF6 S2 c411393i0\" id=\"t12_250\" style=\"top: 45971px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">634 </span><span class=\"S3E1F S2AF6 S2 c4114nwvo\" id=\"t13_250\" style=\"top: 45971px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.585 </span><span class=\"S3E20 S2AF6 S2 c41151nw0\" id=\"t14_250\" style=\"top: 45985px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contribui\u00e7\u00f5es para a seguran\u00e7a social </span><span class=\"S3E21 S2AF6 S2 c4116efgs\" id=\"t15_250\" style=\"top: 45985px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3E22 S2AF6 S2 c4117e108\" id=\"t16_250\" style=\"top: 45985px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.636 </span><span class=\"S3E23 S2AF6 S2 c4118locz\" id=\"t17_250\" style=\"top: 45999px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reten\u00e7\u00e3o de impostos sobre o rendimento </span><span class=\"S3E24 S2AF6 S2 c4119mse3\" id=\"t18_250\" style=\"top: 45999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.304 </span><span class=\"S3E25 S2AF6 S2 c4120l2t1\" id=\"t19_250\" style=\"top: 45999px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.707 </span><span class=\"S3E26 S2AF6 S2 c4121b4ws\" id=\"t1a_250\" style=\"top: 46013px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Colaboradores </span><span class=\"S3E27 S2AF6 S2 c4122ta8j\" id=\"t1b_250\" style=\"top: 46013px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68 </span><span class=\"S3E28 S2AF6 S2 c41230cvm\" id=\"t1c_250\" style=\"top: 46013px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90 </span><span class=\"S3E29 S2AF6 S2 c4124zhgq\" id=\"t1d_250\" style=\"top: 46027px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Plano de op\u00e7\u00f5es sobre a\u00e7\u00f5es (nota 18) </span><span class=\"S3E2A S2AF6 S2 c4125ixua\" id=\"t1e_250\" style=\"top: 46027px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">753 </span><span class=\"S3E2B S2AF6 S2 c4126gsw1\" id=\"t1f_250\" style=\"top: 46027px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.177 </span><span class=\"S3E2C S2AF6 S2 c41273zjm\" id=\"t1g_250\" style=\"top: 46041px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros acr\u00e9scimos de custos </span><span class=\"S3E2D S2AF6 S2 c41289tpc\" id=\"t1h_250\" style=\"top: 46041px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.382 </span><span class=\"S3E2E S2AF6 S2 c4129apqd\" id=\"t1i_250\" style=\"top: 46041px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.159 </span><span class=\"S3E2F S2AF6 S2 c4130xvvv\" id=\"t1j_250\" style=\"top: 46056px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros credores </span><span class=\"S3E30 S2AF6 S2 c41316dze\" id=\"t1k_250\" style=\"top: 46056px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">203 </span><span class=\"S3E31 S2AF6 S2 c4132f5rm\" id=\"t1l_250\" style=\"top: 46056px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">296 </span><span class=\"S3E32 S2AF6 S2 c41339xzv\" id=\"t1m_250\" style=\"top: 46074px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E33 S2AF6 S2 c4134i1ow\" id=\"t1n_250\" style=\"top: 46074px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E34 S2AF6 S2 c4135z0qv\" id=\"t1o_250\" style=\"top: 46106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O decr\u00e9scimo de \u2018Fornecedores e outras contas a pagar\u2019 reflete essencialmente o efeito da sa\u00edda do per\u00edmetro de consolida\u00e7\u00e3o das </span><span class=\"S3E35 S2AF6 S2 c4136rsdg\" id=\"t1p_250\" style=\"top: 46121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1rias alienadas no Neg\u00f3cio Neotalent (8,8M\u20ac) e o settlement dos montantes devidos por aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras, </span><span class=\"S3E36 S2AF6 S2 c4137pmun\" id=\"t1q_250\" style=\"top: 46136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">notadamente, a considera\u00e7\u00e3o contingente associada a garantias de contrata\u00e7\u00e3o de servi\u00e7os pela aquisi\u00e7\u00e3o da Celfocus, S.A. (1.476m\u20ac) e </span><span class=\"S3E37 S2AF6 S2 c4138c2n9\" id=\"t1r_250\" style=\"top: 46152px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a considera\u00e7\u00e3o pela aquisi\u00e7\u00e3o dos interesses que n\u00e3o controlam da Novabase Digital, S.A. (215m\u20ac - ver nota 38). </span><span class=\"S3E38 S2AF6 S2 c4139j295\" id=\"t1s_250\" style=\"top: 46179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3E39 S2AF6 S2 c41405hmf\" id=\"t1t_250\" style=\"top: 46207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destas d\u00edvidas \u00e9 a seguinte: </span><span class=\"S3E3A S2AF4 S2 c41410aah\" id=\"t1u_250\" style=\"top: 46236px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4142la34\" id=\"t1v_250\" style=\"top: 46236px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E3C S2AF6 S2 c4143zlm5\" id=\"t1w_250\" style=\"top: 46266px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">At\u00e9 1 ano </span><span class=\"S3E3D S2AF6 S2 c4144yx80\" id=\"t1x_250\" style=\"top: 46266px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E3E S2AF6 S2 c4145ggk5\" id=\"t1y_250\" style=\"top: 46266px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E3F S2AF6 S2 c4146gsch\" id=\"t1z_250\" style=\"top: 46284px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E40 S2AF6 S2 c4147fpc6\" id=\"t20_250\" style=\"top: 46284px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14837": {
   "value": "<span class=\"S30B6 S2EAB S2 c607xwsx\" id=\"t1l_223\" style=\"top: 11493px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.17. </span><span class=\"S30B7 S2EAB S2 c608cuhk\" id=\"t1m_223\" style=\"top: 11493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e credores </span><span class=\"S30B8 S2AF6 S2 c609iulk\" id=\"t1n_223\" style=\"top: 11521px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos de fornecedores e outros credores s\u00e3o responsabilidades com o pagamento de mercadorias ou servi\u00e7os adquiridos pelo Grupo </span><span class=\"S30B9 S2AF6 S2 c610tqt0\" id=\"t1o_223\" style=\"top: 11536px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no curso normal das suas atividades. S\u00e3o registados inicialmente ao justo valor e subsequentemente ao custo amortizado de acordo com </span><span class=\"S30BA S2AF6 S2 c611pnji\" id=\"t1p_223\" style=\"top: 11551px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">o m\u00e9todo do juro efetivo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14851": {
   "value": "<span class=\"S3048 S2EAB S2 c614ywec\" id=\"t3_224\" style=\"top: 11818px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.18. </span><span class=\"S30BB S2EAB S2 c615u9m7\" id=\"t4_224\" style=\"top: 11818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reconhecimento do r\u00e9dito </span><span class=\"S30BC S2AF6 S2 c616qkzp\" id=\"t5_224\" style=\"top: 11846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito compreende o justo valor da considera\u00e7\u00e3o recebida ou a receber pela presta\u00e7\u00e3o de servi\u00e7os decorrentes da atividade normal </span><span class=\"S30BD S2AF6 S2 c6172o5x\" id=\"t6_224\" style=\"top: 11861px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo. O r\u00e9dito \u00e9 reconhecido l\u00edquido do Imposto sobre o Valor Acrescentado (IVA), abatimentos e descontos e depois de eliminadas </span><span class=\"S30BE S2AF6 S2 c61829ao\" id=\"t7_224\" style=\"top: 11876px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">as transa\u00e7\u00f5es intra-grupo. </span><span class=\"S30BF S2AF6 S2 c6192mwa\" id=\"t8_224\" style=\"top: 11904px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito do Grupo \u00e9 baseado no modelo de cinco etapas estabelecido pela IFRS 15: </span><span class=\"S30C0 S2AF6 S2 c620nex8\" id=\"t9_224\" style=\"top: 11919px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 identifica\u00e7\u00e3o de um contrato com um cliente; </span><span class=\"S30C1 S2AF6 S2 c621xbnx\" id=\"ta_224\" style=\"top: 11935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 identifica\u00e7\u00e3o das obriga\u00e7\u00f5es de performance; </span><span class=\"S30C2 S2AF6 S2 c6222gc5\" id=\"tb_224\" style=\"top: 11952px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 determina\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o; </span><span class=\"S30C3 S2AF6 S2 c6239593\" id=\"tc_224\" style=\"top: 11968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o a obriga\u00e7\u00f5es de performance; e </span><span class=\"S30C4 S2AF6 S2 c624obno\" id=\"td_224\" style=\"top: 11984px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 reconhecimento do r\u00e9dito quando ou \u00e0 medida que a entidade satisfaz uma obriga\u00e7\u00e3o de performance. </span><span class=\"S30C5 S2AF6 S2 c625tjdh\" id=\"te_224\" style=\"top: 12013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com este modelo, o reconhecimento do r\u00e9dito depende se as obriga\u00e7\u00f5es de performance s\u00e3o satisfeitas ao longo do tempo </span><span class=\"S30C6 S2AF6 S2 c6260bxd\" id=\"tf_224\" style=\"top: 12028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\"over time\") ou se, pelo contr\u00e1rio, o controlo sobre os bens ou servi\u00e7os s\u00e3o transferidos num determinado momento (\"point in time\"), </span><span class=\"S30C7 S2AF6 S2 c6278wuv\" id=\"tg_224\" style=\"top: 12044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sendo mensurados pela considera\u00e7\u00e3o que a entidade espera ter direito a receber como contrapartida da entrega desses bens ou servi\u00e7os. </span><span class=\"S30C8 S2AF6 S2 c628n5h9\" id=\"th_224\" style=\"top: 12071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assim, no in\u00edcio de cada contrato, o Grupo avalia os bens ou servi\u00e7os prometidos e identifica, como obriga\u00e7\u00e3o de performance, cada </span><span class=\"S30C9 S2AF6 S2 c629k5ks\" id=\"ti_224\" style=\"top: 12086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">promessa de transfer\u00eancia para o cliente de qualquer bem ou servi\u00e7o distintos (por si s\u00f3 ou em conjunto). Estas promessas em contratos </span><span class=\"S30CA S2AF6 S2 c630b52i\" id=\"tj_224\" style=\"top: 12102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com clientes podem ser expl\u00edcitas ou impl\u00edcitas, desde que tais promessas criem uma expectativa v\u00e1lida no cliente de que a entidade </span><span class=\"S30CB S2AF6 S2 c631mask\" id=\"tk_224\" style=\"top: 12117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transferir\u00e1 um bem ou servi\u00e7o para o cliente, com base em pol\u00edticas publicadas, declara\u00e7\u00f5es espec\u00edficas ou pr\u00e1ticas comerciais habituais </span><span class=\"S30CC S2AF6 S2 c632tp8u\" id=\"tl_224\" style=\"top: 12132px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da entidade. </span><span class=\"S30CD S2AF6 S2 c633qpje\" id=\"tm_224\" style=\"top: 12160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o e aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o de cada obriga\u00e7\u00e3o de performance, a Novabase utiliza os pre\u00e7os independentes </span><span class=\"S30CE S2AF6 S2 c634kor9\" id=\"tn_224\" style=\"top: 12175px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\"stand-alone\") dos produtos e servi\u00e7os prometidos, \u00e0 data da celebra\u00e7\u00e3o do contrato com o cliente. </span><span class=\"S30CF S2AF6 S2 c635z9uf\" id=\"to_224\" style=\"top: 12203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito ocorre no momento do cumprimento de cada obriga\u00e7\u00e3o de performance. </span><span class=\"S30D0 S2AF6 S2 c636cjto\" id=\"tp_224\" style=\"top: 12230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos da Novabase prov\u00eam de: (a) presta\u00e7\u00e3o de servi\u00e7os, (b) juros e (c) dividendos. O reconhecimento do r\u00e9dito por tipo de r\u00e9dito </span><span class=\"S30D1 S2AF6 S2 c637r420\" id=\"tq_224\" style=\"top: 12246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 detalhado de seguida: </span><span class=\"S30D2 S2AF4 S2 c6383ouo\" id=\"tr_224\" style=\"top: 12273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Presta\u00e7\u00e3o de servi\u00e7os </span><span class=\"S30D3 S2AF6 S2 c639f3bx\" id=\"ts_224\" style=\"top: 12289px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito proveniente da presta\u00e7\u00e3o de servi\u00e7os \u00e9 reconhecido na demonstra\u00e7\u00e3o dos resultados quando s\u00e3o satisfeitas as seguintes </span><span class=\"S30D4 S2AF6 S2 c640d7ns\" id=\"tt_224\" style=\"top: 12305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">condi\u00e7\u00f5es: i) o montante do r\u00e9dito pode ser mensurado com fiabilidade; ii) \u00e9 prov\u00e1vel que benef\u00edcios econ\u00f3micos futuros associados \u00e0 </span><span class=\"S30D5 S2AF6 S2 c641fm12\" id=\"tu_224\" style=\"top: 12320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o fluam para o Grupo; iii) a fase do cumprimento da obriga\u00e7\u00e3o de performance \u00e0 data de relato pode ser fiavelmente mensurada; </span><span class=\"S30D6 S2AF6 S2 c642e7i1\" id=\"tv_224\" style=\"top: 12335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e iv) os custos incorridos e a incorrer com a presta\u00e7\u00e3o de servi\u00e7os podem ser mensurados com fiabilidade. Para o Grupo Novabase, este </span><span class=\"S30D7 S2AF6 S2 c64398uy\" id=\"tw_224\" style=\"top: 12351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">r\u00e9dito diz respeito a projetos em regime de \u2018time and materials\u2019, projetos de consultoria em regime de contrato fechado (\u2018turn key\u2019) e </span><span class=\"S30D8 S2AF6 S2 c644fkm1\" id=\"tx_224\" style=\"top: 12366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de </span><span class=\"S30D9 S2EAB S2 c6455t5f\" id=\"ty_224\" style=\"top: 12366px; left: 157px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S30DA S2AF6 S2 c646pxcr\" id=\"tz_224\" style=\"top: 12366px; left: 224px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o. </span><span class=\"S30DB S2AF6 S2 c647w13k\" id=\"t10_224\" style=\"top: 12393px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito de projetos de consultoria em regime de \u2018time and materials\u2019 \u00e9 reconhecido na data da presta\u00e7\u00e3o dos servi\u00e7os, uma vez que \u00e9 </span><span class=\"S30DC S2AF6 S2 c648p2v4\" id=\"t11_224\" style=\"top: 12409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esse o momento em que os benef\u00edcios da obriga\u00e7\u00e3o de desempenho s\u00e3o transferidos para o cliente (o cliente recebe e consome </span><span class=\"S30DD S2AF6 S2 c64933z4\" id=\"t12_224\" style=\"top: 12424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">simultaneamente os bens e servi\u00e7os fornecidos). Nos casos em que se comprova que o cliente n\u00e3o recebeu nem consumiu os bens e </span><span class=\"S30DE S2AF6 S2 c650d644\" id=\"t13_224\" style=\"top: 12439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7os ao longo do tempo, a Novabase n\u00e3o reconhece qualquer r\u00e9dito, reconhecendo apenas aquando da satisfa\u00e7\u00e3o da obriga\u00e7\u00e3o de </span><span class=\"S30DF S2AF6 S2 c651lwo0\" id=\"t14_224\" style=\"top: 12455px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">performance. </span><span class=\"S30E0 S2AF6 S2 c6527388\" id=\"t15_224\" style=\"top: 12482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos dos servi\u00e7os prestados nos projetos de consultoria em regime de contrato fechado (\u2018turn key\u2019) s\u00e3o reconhecidos, em cada </span><span class=\"S30E1 S2AF6 S2 c653qobo\" id=\"t16_224\" style=\"top: 12497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio, de acordo com a obriga\u00e7\u00e3o de performance a que respeitam, em fun\u00e7\u00e3o da percentagem de acabamento dos mesmos. Ou seja, </span><span class=\"S30E2 S2AF6 S2 c654gcrc\" id=\"t17_224\" style=\"top: 12513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no que respeita a cada obriga\u00e7\u00e3o de desempenho, o Grupo reconhece o r\u00e9dito ao longo do tempo atrav\u00e9s da mensura\u00e7\u00e3o do progresso </span><span class=\"S30E3 S2AF6 S2 c655yjag\" id=\"t18_224\" style=\"top: 12528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no sentido do cumprimento total de tal obriga\u00e7\u00e3o de performance. A avalia\u00e7\u00e3o do grau de cumprimento de cada obriga\u00e7\u00e3o de desempenho </span><span class=\"S30E4 S2AF6 S2 c656sfro\" id=\"t19_224\" style=\"top: 12543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 revista periodicamente tendo em considera\u00e7\u00e3o os mais recentes indicadores dos respons\u00e1veis t\u00e9cnicos de cada projeto e sujeita a </span><span class=\"S30E5 S2AF6 S2 c657g8dz\" id=\"t1a_224\" style=\"top: 12559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">revis\u00e3o adicional por parte dos respetivos controllers. O montante da transa\u00e7\u00e3o cujo recebimento se encontra condicionado \u00e0 conclus\u00e3o </span><span class=\"S30E6 S2AF6 S2 c6588sht\" id=\"t1b_224\" style=\"top: 12574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do servi\u00e7o passa a ser reconhecido como um ativo contratual (inclu\u00eddo em acr\u00e9scimos de proveitos) em detrimento de contas a receber. </span><span class=\"S30E7 S2AF6 S2 c659gus5\" id=\"t1c_224\" style=\"top: 12602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sempre que as obriga\u00e7\u00f5es de performance \u00e0 data de relato tenham uma dura\u00e7\u00e3o inicial estimada de 1 ano ou menos, o Grupo n\u00e3o divulga </span><span class=\"S30E8 S2AF6 S2 c660nz9x\" id=\"t1d_224\" style=\"top: 12617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o adicional acerca das mesmas, conforme permitido pela IFRS 15. </span><span class=\"S30E9 S2AF6 S2 c6619cg1\" id=\"t1e_224\" style=\"top: 12644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito de projetos de </span><span class=\"S30EA S2EAB S2 c6621xqp\" id=\"t1f_224\" style=\"top: 12644px; left: 230px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S30EB S2AF6 S2 c663ue8q\" id=\"t1g_224\" style=\"top: 12644px; left: 299px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o \u00e9 reconhecido como uma \u00fanica obriga\u00e7\u00e3o de desempenho de forma linear pelo </span><span class=\"S30EC S2AF6 S2 c664wilv\" id=\"t1h_224\" style=\"top: 12660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edodo do contrato. </span><span class=\"S30ED S2AF4 S2 c665w3va\" id=\"t1i_224\" style=\"top: 12687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(b) Juros </span><span class=\"S30EE S2AF6 S2 c666lhjh\" id=\"t1j_224\" style=\"top: 12703px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os juros recebidos s\u00e3o reconhecidos pelo princ\u00edpio da especializa\u00e7\u00e3o do exerc\u00edcio, tendo em considera\u00e7\u00e3o o montante em d\u00edvida e a taxa </span><span class=\"S30EF S2AF6 S2 c667sydv\" id=\"t1k_224\" style=\"top: 12719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetiva durante o per\u00edodo at\u00e9 \u00e0 maturidade. Se um devedor estiver sujeito a imparidade, o Grupo reduz o valor ao seu valor recuper\u00e1vel </span><span class=\"S30F0 S2AF6 S2 c6684iu7\" id=\"t1l_224\" style=\"top: 12734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(cashflow futuro estimado, descontado \u00e0 taxa efetiva original do instrumento), e contabiliza o desconto como ganho financeiro. </span><span class=\"S30F1 S2AF4 S2 c669p6tt\" id=\"t1m_224\" style=\"top: 12762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(c) Dividendos </span><span class=\"S30F2 S2AF6 S2 c670vjyp\" id=\"t1n_224\" style=\"top: 12778px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os dividendos s\u00e3o reconhecidos quando o direito dos acionistas ao seu recebimento j\u00e1 estiver devidamente estabelecido e comunicado. </span><span class=\"S3339 S2EAB S2 c1268lqmf\" id=\"t3_231\" style=\"top: 20918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S333A S2EAB S2 c1269chzc\" id=\"t4_231\" style=\"top: 20918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9dito </span><span class=\"S333B S2AF6 S2 c1270t6ai\" id=\"t5_231\" style=\"top: 20946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito pelo Grupo Novabase proveniente da presta\u00e7\u00e3o de servi\u00e7os de projetos em regime de 'turn key' requer o uso </span><span class=\"S333C S2AF6 S2 c1271s8vv\" id=\"t6_231\" style=\"top: 20961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de julgamentos, desde logo na aplica\u00e7\u00e3o do modelo das cinco etapas estabelecido na IFRS 15, nomeadamente na identifica\u00e7\u00e3o das </span><span class=\"S333D S2AF6 S2 c12729npr\" id=\"t7_231\" style=\"top: 20976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00f5es de performance e na aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o \u00e0s obriga\u00e7\u00f5es de performance definidas, com base nos \"stand-alone </span><span class=\"S333E S2AF6 S2 c1273e8q5\" id=\"t8_231\" style=\"top: 20992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prices\". Adicionalmente, a Gest\u00e3o procede a an\u00e1lises e estimativas no que concerne ao desenvolvimento atual e futuro dos projetos de </span><span class=\"S333F S2AF6 S2 c1274eixo\" id=\"t9_231\" style=\"top: 21007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consultoria, os quais podem vir a ter um desenvolvimento futuro diferente do or\u00e7amentado \u00e0 presente data pelos respons\u00e1veis t\u00e9cnicos </span><span class=\"S3340 S2AF6 S2 c12750tc3\" id=\"ta_231\" style=\"top: 21022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cada projeto. </span><span class=\"S3341 S2AF6 S2 c1276vpus\" id=\"tb_231\" style=\"top: 21050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Eventuais altera\u00e7\u00f5es de estimativa iriam influenciar as rubricas de 'Acr\u00e9scimos de proveitos' e de 'Proveitos diferidos e outros passivos </span><span class=\"S3342 S2AF6 S2 c1277wbfl\" id=\"tc_231\" style=\"top: 21065px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">correntes' na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira e 'Presta\u00e7\u00e3o de servi\u00e7os' na demonstra\u00e7\u00e3o dos resultados, contudo, historicamente, </span><span class=\"S3343 S2AF6 S2 c127889ge\" id=\"td_231\" style=\"top: 21081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o se t\u00eam verificado desvios materiais nas estimativas de custos a incorrer nos projetos em curso que transitam de ano, nem no desfecho </span><span class=\"S3344 S2AF6 S2 c1279bxvg\" id=\"te_231\" style=\"top: 21096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da transa\u00e7\u00e3o. </span><span class=\"S339B S2AF4 S2 c13699z2x\" id=\"t18_232\" style=\"top: 22741px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S339C S2AF4 S2 c137010uz\" id=\"t19_232\" style=\"top: 22741px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339D S2AF4 S2 c137170o4\" id=\"t1a_232\" style=\"top: 22741px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent </span><span class=\"S339E S2AF4 S2 c1372sx16\" id=\"t1b_232\" style=\"top: 22741px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339F S2AF7 S2 c13730awv\" id=\"t1c_232\" style=\"top: 22757.5px; left: 493px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(publicado) </span><span class=\"S33A0 S2AF7 S2 c1374kx3q\" id=\"t1d_232\" style=\"top: 22757.5px; left: 685px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33A1 S2AF6 S2 c1375sd08\" id=\"t1e_232\" style=\"top: 22785px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33A2 S2AF6 S2 c1376qrjp\" id=\"t1f_232\" style=\"top: 22785px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.879 </span><span class=\"S33A3 S2AF6 S2 c1377o7y4\" id=\"t1g_232\" style=\"top: 22785px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49.351 </span><span class=\"S33A4 S2AF6 S2 c13781jud\" id=\"t1h_232\" style=\"top: 22785px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33A5 S2AF6 S2 c1379jda6\" id=\"t1i_232\" style=\"top: 22799px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33A6 S2AF6 S2 c1380odyf\" id=\"t1j_232\" style=\"top: 22799px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.772 </span><span class=\"S33A7 S2AF6 S2 c1381hvxt\" id=\"t1k_232\" style=\"top: 22799px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.345 </span><span class=\"S33A8 S2AF6 S2 c1382cbd5\" id=\"t1l_232\" style=\"top: 22799px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33A9 S2AF6 S2 c1383jmpx\" id=\"t1m_232\" style=\"top: 22813px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33AA S2AF6 S2 c1384cg6j\" id=\"t1n_232\" style=\"top: 22813px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.107 </span><span class=\"S33AB S2AF6 S2 c1385w8fe\" id=\"t1o_232\" style=\"top: 22813px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.006 </span><span class=\"S33AC S2AF6 S2 c13866o7s\" id=\"t1p_232\" style=\"top: 22813px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33AD S2AF6 S2 c13877sqx\" id=\"t1q_232\" style=\"top: 22827px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33AE S2AF6 S2 c1388x51e\" id=\"t1r_232\" style=\"top: 22827px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.498 </span><span class=\"S33AF S2AF6 S2 c1389c681\" id=\"t1s_232\" style=\"top: 22827px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.428 </span><span class=\"S33B0 S2AF6 S2 c139086he\" id=\"t1t_232\" style=\"top: 22827px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33B1 S2AF6 S2 c13918xdl\" id=\"t1u_232\" style=\"top: 22841px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33B2 S2AF6 S2 c1392wxep\" id=\"t1v_232\" style=\"top: 22841px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">99 </span><span class=\"S33B3 S2AF6 S2 c1393bxvk\" id=\"t1w_232\" style=\"top: 22841px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(68) </span><span class=\"S33B4 S2AF6 S2 c1394bjaz\" id=\"t1x_232\" style=\"top: 22841px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33B5 S2AF6 S2 c1395wza6\" id=\"t1y_232\" style=\"top: 22856px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33B6 S2AF6 S2 c1396459r\" id=\"t1z_232\" style=\"top: 22856px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B7 S2AF6 S2 c1397kz0g\" id=\"t20_232\" style=\"top: 22856px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33B8 S2AF6 S2 c13984hv3\" id=\"t21_232\" style=\"top: 22856px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B9 S2AF6 S2 c1399cv0q\" id=\"t22_232\" style=\"top: 22870px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33BA S2AF6 S2 c14000b4w\" id=\"t23_232\" style=\"top: 22870px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.501) </span><span class=\"S33BB S2AF6 S2 c1401gveh\" id=\"t24_232\" style=\"top: 22870px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S33BC S2AF6 S2 c1402udln\" id=\"t25_232\" style=\"top: 22870px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33BD S2AF6 S2 c1403c7qg\" id=\"t26_232\" style=\"top: 22884px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33BE S2AF6 S2 c14040bhe\" id=\"t27_232\" style=\"top: 22884px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.027 </span><span class=\"S33BF S2AF6 S2 c1405v7xd\" id=\"t28_232\" style=\"top: 22884px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S33C0 S2AF6 S2 c14061lgq\" id=\"t29_232\" style=\"top: 22884px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33C1 S2AF6 S2 c1407oc93\" id=\"t2a_232\" style=\"top: 22898px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33C2 S2AF6 S2 c1408ay7f\" id=\"t2b_232\" style=\"top: 22898px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.139 </span><span class=\"S33C3 S2AF6 S2 c1409xj7m\" id=\"t2c_232\" style=\"top: 22898px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.470) </span><span class=\"S33C4 S2AF6 S2 c1410l6dr\" id=\"t2d_232\" style=\"top: 22898px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33C5 S2AF4 S2 c1411030j\" id=\"t2e_232\" style=\"top: 22926px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33C6 S2AF6 S2 c1412pl7e\" id=\"t2f_232\" style=\"top: 22955px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S33C7 S2AF6 S2 c1413dt7d\" id=\"t2g_232\" style=\"top: 22955px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(358) </span><span class=\"S33C8 S2AF6 S2 c14145sdu\" id=\"t2h_232\" style=\"top: 22955px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(335) </span><span class=\"S33C9 S2AF6 S2 c1415qqoo\" id=\"t2i_232\" style=\"top: 22955px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S33CA S2AF6 S2 c1416eqmo\" id=\"t2j_232\" style=\"top: 22969px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S33CB S2AF6 S2 c1417c3y8\" id=\"t2k_232\" style=\"top: 22969px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">230 </span><span class=\"S33CC S2AF6 S2 c1418bgmw\" id=\"t2l_232\" style=\"top: 22969px; left: 654px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77 </span><span class=\"S33CD S2AF6 S2 c141921bw\" id=\"t2m_232\" style=\"top: 22969px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S33CE S2AF6 S2 c1420qswt\" id=\"t2n_232\" style=\"top: 22983px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S33CF S2AF6 S2 c1421blog\" id=\"t2o_232\" style=\"top: 22983px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(66) </span><span class=\"S33D0 S2AF6 S2 c1422zasp\" id=\"t2p_232\" style=\"top: 22983px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(88) </span><span class=\"S33D1 S2AF6 S2 c14237gj3\" id=\"t2q_232\" style=\"top: 22983px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S33D2 S2AF6 S2 c1426tcdf\" id=\"t3_233\" style=\"top: 23518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos por segmentos operacionais, bem como outras mensura\u00e7\u00f5es dos lucros ou preju\u00edzos e de itens materiais da demonstra\u00e7\u00e3o </span><span class=\"S33D3 S2AF6 S2 c1427c2om\" id=\"t4_233\" style=\"top: 23534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consolidada dos resultados, podem ser analisados como segue: </span><span class=\"S33D4 S2AF4 S2 c1428zhg5\" id=\"t5_233\" style=\"top: 23561px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S33D5 S2AF4 S2 c1429xnrn\" id=\"t6_233\" style=\"top: 23561px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S33D6 S2AF4 S2 c1430hmzz\" id=\"t7_233\" style=\"top: 23561px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S33D7 S2AF4 S2 c1431f14i\" id=\"t8_233\" style=\"top: 23561px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S33D8 S2AF7 S2 c1432s1ue\" id=\"t9_233\" style=\"top: 23577.5px; left: 482px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33D9 S2AF6 S2 c1433xm77\" id=\"ta_233\" style=\"top: 23604px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S33DA S2AF6 S2 c143400iw\" id=\"tb_233\" style=\"top: 23604px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33DB S2AF6 S2 c1435k3kc\" id=\"tc_233\" style=\"top: 23604px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33DC S2AF6 S2 c1436qv47\" id=\"td_233\" style=\"top: 23604px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">123.518 </span><span class=\"S33DD S2AF6 S2 c1437abgq\" id=\"te_233\" style=\"top: 23604px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">126.046 </span><span class=\"S33DE S2AF6 S2 c14386ur4\" id=\"tf_233\" style=\"top: 23619px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33DF S2AF6 S2 c1439ljqv\" id=\"tg_233\" style=\"top: 23619px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33E0 S2AF6 S2 c144077pr\" id=\"th_233\" style=\"top: 23619px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.220 </span><span class=\"S33E1 S2AF6 S2 c1441n58v\" id=\"ti_233\" style=\"top: 23619px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.647 </span><span class=\"S33E2 S2AF6 S2 c1442s06a\" id=\"tj_233\" style=\"top: 23633px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33E3 S2AF6 S2 c1443cwm9\" id=\"tk_233\" style=\"top: 23633px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33E4 S2AF6 S2 c1444twx9\" id=\"tl_233\" style=\"top: 23633px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S33E5 S2AF6 S2 c1445a73b\" id=\"tm_233\" style=\"top: 23633px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S33E6 S2AF6 S2 c14465u77\" id=\"tn_233\" style=\"top: 23647px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33E7 S2AF6 S2 c1447u67x\" id=\"to_233\" style=\"top: 23647px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33E8 S2AF6 S2 c1448uruh\" id=\"tp_233\" style=\"top: 23647px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.894 </span><span class=\"S33E9 S2AF6 S2 c1449mkze\" id=\"tq_233\" style=\"top: 23647px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.964 </span><span class=\"S33EA S2AF6 S2 c1450ty6z\" id=\"tr_233\" style=\"top: 23661px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33EB S2AF6 S2 c145159oo\" id=\"ts_233\" style=\"top: 23661px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33EC S2AF6 S2 c1452aap5\" id=\"tt_233\" style=\"top: 23661px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(589) </span><span class=\"S33ED S2AF6 S2 c1453g9dw\" id=\"tu_233\" style=\"top: 23661px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(422) </span><span class=\"S33EE S2AF6 S2 c1454v2sf\" id=\"tv_233\" style=\"top: 23675px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33EF S2AF6 S2 c1455pj51\" id=\"tw_233\" style=\"top: 23675px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F0 S2AF6 S2 c1456h6ju\" id=\"tx_233\" style=\"top: 23675px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33F1 S2AF6 S2 c1457qyz9\" id=\"ty_233\" style=\"top: 23675px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F2 S2AF6 S2 c1458e0cz\" id=\"tz_233\" style=\"top: 23690px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33F3 S2AF6 S2 c14596biz\" id=\"t10_233\" style=\"top: 23690px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33F4 S2AF6 S2 c1460mrc6\" id=\"t11_233\" style=\"top: 23690px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.116) </span><span class=\"S33F5 S2AF6 S2 c1461v2ta\" id=\"t12_233\" style=\"top: 23690px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.727) </span><span class=\"S33F6 S2AF6 S2 c1462hnme\" id=\"t13_233\" style=\"top: 23704px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33F7 S2AF6 S2 c1463aajd\" id=\"t14_233\" style=\"top: 23704px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33F8 S2AF6 S2 c14645j4i\" id=\"t15_233\" style=\"top: 23704px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.189 </span><span class=\"S33F9 S2AF6 S2 c14656lsv\" id=\"t16_233\" style=\"top: 23704px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.746 </span><span class=\"S33FA S2AF6 S2 c1466jky7\" id=\"t17_233\" style=\"top: 23718px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33FB S2AF6 S2 c1467vhw9\" id=\"t18_233\" style=\"top: 23718px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FC S2AF6 S2 c1468oltb\" id=\"t19_233\" style=\"top: 23718px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33FD S2AF6 S2 c1469a6vz\" id=\"t1a_233\" style=\"top: 23718px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FE S2AF4 S2 c14701gea\" id=\"t1b_233\" style=\"top: 23746px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33FF S2AF6 S2 c147152fs\" id=\"t1c_233\" style=\"top: 23775px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3400 S2AF6 S2 c1472khhv\" id=\"t1d_233\" style=\"top: 23775px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3401 S2AF6 S2 c1473rafm\" id=\"t1e_233\" style=\"top: 23775px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.201) </span><span class=\"S3402 S2AF6 S2 c1474fdmc\" id=\"t1f_233\" style=\"top: 23775px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.224) </span><span class=\"S3403 S2AF6 S2 c1475ks04\" id=\"t1g_233\" style=\"top: 23789px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S3404 S2AF6 S2 c1476mivj\" id=\"t1h_233\" style=\"top: 23789px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S3405 S2AF6 S2 c1477keb7\" id=\"t1i_233\" style=\"top: 23789px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3406 S2AF6 S2 c1478kzfd\" id=\"t1j_233\" style=\"top: 23789px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3407 S2AF6 S2 c1479mcz3\" id=\"t1k_233\" style=\"top: 23803px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S3408 S2AF6 S2 c1480tqc3\" id=\"t1l_233\" style=\"top: 23803px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3409 S2AF6 S2 c14813hv2\" id=\"t1m_233\" style=\"top: 23803px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">171 </span><span class=\"S340A S2AF6 S2 c14827ma5\" id=\"t1n_233\" style=\"top: 23803px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">193 </span><span class=\"S340B S2AF4 S2 c1483ngqr\" id=\"t1o_233\" style=\"top: 23845px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S340C S2AF4 S2 c1484yk98\" id=\"t1p_233\" style=\"top: 23845px; left: 479px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S340D S2AF4 S2 c1485uny8\" id=\"t1q_233\" style=\"top: 23845px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S340E S2AF4 S2 c14863my5\" id=\"t1r_233\" style=\"top: 23845px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S340F S2AF6 S2 c14874c2p\" id=\"t1s_233\" style=\"top: 23874px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3410 S2AF6 S2 c1488cdvl\" id=\"t1t_233\" style=\"top: 23874px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S3411 S2AF6 S2 c1489wiqz\" id=\"t1u_233\" style=\"top: 23874px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.777 </span><span class=\"S3412 S2AF6 S2 c1490hmrc\" id=\"t1v_233\" style=\"top: 23874px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">135.368 </span><span class=\"S3413 S2AF6 S2 c1491f487\" id=\"t1w_233\" style=\"top: 23874px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">139.145 </span><span class=\"S3414 S2AF6 S2 c1492u9ld\" id=\"t1x_233\" style=\"top: 23888px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S3415 S2AF6 S2 c1493kdze\" id=\"t1y_233\" style=\"top: 23888px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.721 </span><span class=\"S3416 S2AF6 S2 c149482dy\" id=\"t1z_233\" style=\"top: 23888px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.868 </span><span class=\"S3417 S2AF6 S2 c14954mvm\" id=\"t20_233\" style=\"top: 23888px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.589 </span><span class=\"S3418 S2AF6 S2 c14966ics\" id=\"t21_233\" style=\"top: 23902px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3419 S2AF6 S2 c1497me2c\" id=\"t22_233\" style=\"top: 23902px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S341A S2AF6 S2 c14983n97\" id=\"t23_233\" style=\"top: 23902px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S341B S2AF6 S2 c14992b4j\" id=\"t24_233\" style=\"top: 23902px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S341C S2AF6 S2 c1500h07t\" id=\"t25_233\" style=\"top: 23916px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S341D S2AF6 S2 c1501hbb6\" id=\"t26_233\" style=\"top: 23916px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.720) </span><span class=\"S341E S2AF6 S2 c1502bjy9\" id=\"t27_233\" style=\"top: 23916px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.181 </span><span class=\"S341F S2AF6 S2 c1503ckb5\" id=\"t28_233\" style=\"top: 23916px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.461 </span><span class=\"S3420 S2AF6 S2 c150483nn\" id=\"t29_233\" style=\"top: 23930px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S3421 S2AF6 S2 c150521ra\" id=\"t2a_233\" style=\"top: 23930px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(564) </span><span class=\"S3422 S2AF6 S2 c150686yv\" id=\"t2b_233\" style=\"top: 23930px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(651) </span><span class=\"S3423 S2AF6 S2 c1507uqot\" id=\"t2c_233\" style=\"top: 23930px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.215) </span><span class=\"S3424 S2AF6 S2 c1508zjpq\" id=\"t2d_233\" style=\"top: 23945px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S3425 S2AF6 S2 c1509ednj\" id=\"t2e_233\" style=\"top: 23945px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3426 S2AF6 S2 c1510vhzs\" id=\"t2f_233\" style=\"top: 23945px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3427 S2AF6 S2 c15118fsa\" id=\"t2g_233\" style=\"top: 23945px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3428 S2AF6 S2 c1512zfe5\" id=\"t2h_233\" style=\"top: 23959px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3429 S2AF6 S2 c1513cj1o\" id=\"t2i_233\" style=\"top: 23959px; left: 547px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">569 </span><span class=\"S342A S2AF6 S2 c15141giw\" id=\"t2j_233\" style=\"top: 23959px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.391) </span><span class=\"S342B S2AF6 S2 c1515qzgt\" id=\"t2k_233\" style=\"top: 23959px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.822) </span><span class=\"S342C S2AF6 S2 c1516b0oz\" id=\"t2l_233\" style=\"top: 23973px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S342D S2AF6 S2 c1517um7d\" id=\"t2m_233\" style=\"top: 23973px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.715) </span><span class=\"S342E S2AF6 S2 c1518fxwv\" id=\"t2n_233\" style=\"top: 23973px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.139 </span><span class=\"S342F S2AF6 S2 c1519811x\" id=\"t2o_233\" style=\"top: 23973px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.424 </span><span class=\"S3430 S2AF6 S2 c1520x1tc\" id=\"t2p_233\" style=\"top: 23987px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S3431 S2AF6 S2 c1521me2s\" id=\"t2q_233\" style=\"top: 23987px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3432 S2AF6 S2 c1522gp5j\" id=\"t2r_233\" style=\"top: 23987px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3433 S2AF6 S2 c1523jt4f\" id=\"t2s_233\" style=\"top: 23987px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3434 S2AF4 S2 c152484k2\" id=\"t2t_233\" style=\"top: 24016px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S3435 S2AF6 S2 c15250n4v\" id=\"t2u_233\" style=\"top: 24044px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3436 S2AF6 S2 c152611bk\" id=\"t2v_233\" style=\"top: 24044px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S3437 S2AF6 S2 c15275kqc\" id=\"t2w_233\" style=\"top: 24044px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.459) </span><span class=\"S3438 S2AF6 S2 c15287vir\" id=\"t2x_233\" style=\"top: 24044px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.468) </span><span class=\"S3439 S2AF6 S2 c1529tooh\" id=\"t2y_233\" style=\"top: 24058px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S343A S2AF6 S2 c1530j8wk\" id=\"t2z_233\" style=\"top: 24058px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(353) </span><span class=\"S343B S2AF6 S2 c1531g3s4\" id=\"t30_233\" style=\"top: 24058px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(474) </span><span class=\"S343C S2AF6 S2 c1532zg32\" id=\"t31_233\" style=\"top: 24058px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S343D S2AF6 S2 c1533is3x\" id=\"t32_233\" style=\"top: 24072px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S343E S2AF6 S2 c1534x5zb\" id=\"t33_233\" style=\"top: 24072px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S343F S2AF6 S2 c1535laib\" id=\"t34_233\" style=\"top: 24072px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(157) </span><span class=\"S3440 S2AF6 S2 c1536jixa\" id=\"t35_233\" style=\"top: 24072px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(156) </span><span class=\"S3441 S2AF6 S2 c15375wyz\" id=\"t36_233\" style=\"top: 24102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) L\u00edquido de r\u00e9ditos intra-segmento (em 2022: 9.298m\u20ac, dos quais 173m\u20ac no Value Portfolio e 9.125m\u20ac no Next-Gen, e em 2023: </span><span class=\"S3442 S2AF6 S2 c1538qiac\" id=\"t37_233\" style=\"top: 24117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.631m\u20ac, dos quais 169m\u20ac no Value Portfolio e 10.462m\u20ac no Next-Gen). </span><span class=\"S3445 S2AF6 S2 c15418i9i\" id=\"t3a_233\" style=\"top: 24187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do acompanhamento da execu\u00e7\u00e3o do plano estrat\u00e9gico, a Gest\u00e3o monitoriza o Volume de Neg\u00f3cios por geografia, com base </span><span class=\"S3446 S2AF6 S2 c1542a7x6\" id=\"t3b_233\" style=\"top: 24203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na localiza\u00e7\u00e3o do cliente onde o projeto \u00e9 entregue, sendo este crit\u00e9rio geogr\u00e1fico tamb\u00e9m usado para desagrega\u00e7\u00e3o do r\u00e9dito nas </span><span class=\"S3447 S2AF6 S2 c1543hllg\" id=\"t3c_233\" style=\"top: 24218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apresenta\u00e7\u00f5es para investidores. </span><span class=\"S3448 S2AF6 S2 c15446v0q\" id=\"t3d_233\" style=\"top: 24246px; left: 94px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As vendas e presta\u00e7\u00e3o de servi\u00e7os por geografia em 2022 e 2023 s\u00e3o analisados como segue: </span><span class=\"S3449 S2AF4 S2 c1545utxj\" id=\"t3e_233\" style=\"top: 24276px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S344A S2AF4 S2 c15463iep\" id=\"t3f_233\" style=\"top: 24276px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S344B S2AF4 S2 c1547fr7b\" id=\"t3g_233\" style=\"top: 24276px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S344C S2AF4 S2 c1548q93f\" id=\"t3h_233\" style=\"top: 24276px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S344D S2AF4 S2 c1549xoiv\" id=\"t3i_233\" style=\"top: 24276px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S344E S2AF7 S2 c1550xtbl\" id=\"t3j_233\" style=\"top: 24292.5px; left: 411px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S344F S2AF6 S2 c1551ftdz\" id=\"t3k_233\" style=\"top: 24314px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3450 S2AF6 S2 c1552x4cq\" id=\"t3l_233\" style=\"top: 24314px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3451 S2AF6 S2 c155317cb\" id=\"t3m_233\" style=\"top: 24314px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S3452 S2AF6 S2 c15547w22\" id=\"t3n_233\" style=\"top: 24314px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S3453 S2AF6 S2 c15557k9k\" id=\"t3o_233\" style=\"top: 24314px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S3454 S2AF6 S2 c1556b3lk\" id=\"t3p_233\" style=\"top: 24328px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3455 S2AF6 S2 c15575tjq\" id=\"t3q_233\" style=\"top: 24328px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3456 S2AF6 S2 c1558zxdz\" id=\"t3r_233\" style=\"top: 24328px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.554 </span><span class=\"S3457 S2AF6 S2 c15599lp3\" id=\"t3s_233\" style=\"top: 24328px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.655 </span><span class=\"S3458 S2AF6 S2 c1560f052\" id=\"t3t_233\" style=\"top: 24328px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,9% </span><span class=\"S3459 S2AF6 S2 c1561l1xj\" id=\"t3u_233\" style=\"top: 24342px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S345A S2AF6 S2 c1562k61f\" id=\"t3v_233\" style=\"top: 24342px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S345B S2AF6 S2 c1563idrk\" id=\"t3w_233\" style=\"top: 24342px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345C S2AF6 S2 c1564zphq\" id=\"t3x_233\" style=\"top: 24342px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345D S2AF6 S2 c1565ctc4\" id=\"t3y_233\" style=\"top: 24342px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62,6% </span><span class=\"S345E S2AF6 S2 c1566qncp\" id=\"t3z_233\" style=\"top: 24357px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S345F S2AF6 S2 c1567hf3l\" id=\"t40_233\" style=\"top: 24357px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3460 S2AF6 S2 c1568w19q\" id=\"t41_233\" style=\"top: 24357px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3461 S2AF6 S2 c1569ofw3\" id=\"t42_233\" style=\"top: 24357px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3462 S2AF6 S2 c1570dddl\" id=\"t43_233\" style=\"top: 24357px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,4% </span><span class=\"S3463 S2AF4 S2 c15719rcy\" id=\"t44_233\" style=\"top: 24389px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3464 S2AF4 S2 c1572um17\" id=\"t45_233\" style=\"top: 24389px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3465 S2AF4 S2 c15733buu\" id=\"t46_233\" style=\"top: 24389px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3466 S2AF4 S2 c1574bfkz\" id=\"t47_233\" style=\"top: 24389px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S3467 S2AF4 S2 c15752fcz\" id=\"t48_233\" style=\"top: 24389px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S3468 S2AF6 S2 c1576dygz\" id=\"t49_233\" style=\"top: 24413px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3469 S2AF6 S2 c15779i2x\" id=\"t4a_233\" style=\"top: 24413px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346A S2AF6 S2 c1578x14k\" id=\"t4b_233\" style=\"top: 24413px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S346B S2AF6 S2 c1579raop\" id=\"t4c_233\" style=\"top: 24413px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S346C S2AF6 S2 c15801qfx\" id=\"t4d_233\" style=\"top: 24413px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S346D S2AF6 S2 c15816mfx\" id=\"t4e_233\" style=\"top: 24427px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S346E S2AF6 S2 c1582pjf5\" id=\"t4f_233\" style=\"top: 24427px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346F S2AF6 S2 c1583bo38\" id=\"t4g_233\" style=\"top: 24427px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.450 </span><span class=\"S3470 S2AF6 S2 c1584ndtf\" id=\"t4h_233\" style=\"top: 24427px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.506 </span><span class=\"S3471 S2AF6 S2 c1585l4e2\" id=\"t4i_233\" style=\"top: 24427px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31,3% </span><span class=\"S3472 S2AF6 S2 c15861v0t\" id=\"t4j_233\" style=\"top: 24441px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S3473 S2AF6 S2 c1587lo3s\" id=\"t4k_233\" style=\"top: 24441px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3474 S2AF6 S2 c1588wp24\" id=\"t4l_233\" style=\"top: 24441px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3475 S2AF6 S2 c1589w38v\" id=\"t4m_233\" style=\"top: 24441px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3476 S2AF6 S2 c15908zuh\" id=\"t4n_233\" style=\"top: 24441px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">65,5% </span><span class=\"S3477 S2AF6 S2 c1591c9s8\" id=\"t4o_233\" style=\"top: 24455px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S3478 S2AF6 S2 c1592lgxu\" id=\"t4p_233\" style=\"top: 24455px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3479 S2AF6 S2 c1593wokc\" id=\"t4q_233\" style=\"top: 24455px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347A S2AF6 S2 c1594o2l9\" id=\"t4r_233\" style=\"top: 24455px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347B S2AF6 S2 c1595b1kn\" id=\"t4s_233\" style=\"top: 24455px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3,2% </span><span class=\"S3B17 S2AF4 S2 c3312zmvi\" id=\"t6_243\" style=\"top: 36592px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14. </span><span class=\"S3B18 S2AF4 S2 c3313ba5q\" id=\"t7_243\" style=\"top: 36592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S3B19 S2AF4 S2 c3314zy0m\" id=\"t8_243\" style=\"top: 36621px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B1A S2AF4 S2 c3315mxnn\" id=\"t9_243\" style=\"top: 36621px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B1B S2AF6 S2 c3316vx7j\" id=\"ta_243\" style=\"top: 36651px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos em curso </span><span class=\"S3B1C S2AF6 S2 c3317i3ka\" id=\"tb_243\" style=\"top: 36651px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.267 </span><span class=\"S3B1D S2AF6 S2 c3318uro5\" id=\"tc_243\" style=\"top: 36651px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.043 </span><span class=\"S3B1E S2AF6 S2 c3319eoyw\" id=\"td_243\" style=\"top: 36666px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros acr\u00e9scimos de proveitos </span><span class=\"S3B1F S2AF6 S2 c33207mzd\" id=\"te_243\" style=\"top: 36666px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S3B20 S2AF6 S2 c33219sqr\" id=\"tf_243\" style=\"top: 36666px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">52 </span><span class=\"S3B21 S2AF6 S2 c3322jplv\" id=\"tg_243\" style=\"top: 36684px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S3B22 S2AF6 S2 c3323f06b\" id=\"th_243\" style=\"top: 36684px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S3B23 S2AF6 S2 c3324ibpl\" id=\"ti_243\" style=\"top: 36716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos em curso referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. Tal </span><span class=\"S3B24 S2AF6 S2 c33258qcb\" id=\"tj_243\" style=\"top: 36731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span><span class=\"S3B25 S2AF6 S2 c3326ep66\" id=\"tk_243\" style=\"top: 36758px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A evolu\u00e7\u00e3o desta rubrica deve-se fundamentalmente ao efeito da aliena\u00e7\u00e3o da Neotalent, no montante de 2,1M\u20ac (nota 38). </span><span class=\"S3E41 S2AF4 S2 c4148hdnh\" id=\"t21_250\" style=\"top: 46328px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25. </span><span class=\"S3E42 S2AF4 S2 c4149pf6n\" id=\"t22_250\" style=\"top: 46328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S3E43 S2AF4 S2 c415010jt\" id=\"t23_250\" style=\"top: 46357px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E44 S2AF4 S2 c4151saci\" id=\"t24_250\" style=\"top: 46357px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E45 S2AF6 S2 c4152pig0\" id=\"t25_250\" style=\"top: 46388px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos de consultoria </span><span class=\"S3E46 S2AF6 S2 c4153nqux\" id=\"t26_250\" style=\"top: 46388px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E47 S2AF6 S2 c4154p5wv\" id=\"t27_250\" style=\"top: 46388px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.815 </span><span class=\"S3E48 S2AF6 S2 c4155wd73\" id=\"t28_250\" style=\"top: 46402px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3E49 S2AF6 S2 c4156wvfh\" id=\"t29_250\" style=\"top: 46402px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E4A S2AF6 S2 c4157s9c2\" id=\"t2a_250\" style=\"top: 46402px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">192 </span><span class=\"S3E4B S2AF6 S2 c4158sjuo\" id=\"t2b_250\" style=\"top: 46420px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E4C S2AF6 S2 c4159rapw\" id=\"t2c_250\" style=\"top: 46420px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S3E4D S2AF6 S2 c4160qwtc\" id=\"t2d_250\" style=\"top: 46452px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos de consultoria referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. </span><span class=\"S3E4E S2AF6 S2 c4161n32r\" id=\"t2e_250\" style=\"top: 46468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tal enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14852": {
   "value": "<span class=\"S3048 S2EAB S2 c614ywec\" id=\"t3_224\" style=\"top: 11818px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.18. </span><span class=\"S30BB S2EAB S2 c615u9m7\" id=\"t4_224\" style=\"top: 11818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reconhecimento do r\u00e9dito </span><span class=\"S30BC S2AF6 S2 c616qkzp\" id=\"t5_224\" style=\"top: 11846px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito compreende o justo valor da considera\u00e7\u00e3o recebida ou a receber pela presta\u00e7\u00e3o de servi\u00e7os decorrentes da atividade normal </span><span class=\"S30BD S2AF6 S2 c6172o5x\" id=\"t6_224\" style=\"top: 11861px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo. O r\u00e9dito \u00e9 reconhecido l\u00edquido do Imposto sobre o Valor Acrescentado (IVA), abatimentos e descontos e depois de eliminadas </span><span class=\"S30BE S2AF6 S2 c61829ao\" id=\"t7_224\" style=\"top: 11876px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">as transa\u00e7\u00f5es intra-grupo. </span><span class=\"S30BF S2AF6 S2 c6192mwa\" id=\"t8_224\" style=\"top: 11904px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito do Grupo \u00e9 baseado no modelo de cinco etapas estabelecido pela IFRS 15: </span><span class=\"S30C0 S2AF6 S2 c620nex8\" id=\"t9_224\" style=\"top: 11919px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 identifica\u00e7\u00e3o de um contrato com um cliente; </span><span class=\"S30C1 S2AF6 S2 c621xbnx\" id=\"ta_224\" style=\"top: 11935px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 identifica\u00e7\u00e3o das obriga\u00e7\u00f5es de performance; </span><span class=\"S30C2 S2AF6 S2 c6222gc5\" id=\"tb_224\" style=\"top: 11952px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 determina\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o; </span><span class=\"S30C3 S2AF6 S2 c6239593\" id=\"tc_224\" style=\"top: 11968px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o a obriga\u00e7\u00f5es de performance; e </span><span class=\"S30C4 S2AF6 S2 c624obno\" id=\"td_224\" style=\"top: 11984px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 reconhecimento do r\u00e9dito quando ou \u00e0 medida que a entidade satisfaz uma obriga\u00e7\u00e3o de performance. </span><span class=\"S30C5 S2AF6 S2 c625tjdh\" id=\"te_224\" style=\"top: 12013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com este modelo, o reconhecimento do r\u00e9dito depende se as obriga\u00e7\u00f5es de performance s\u00e3o satisfeitas ao longo do tempo </span><span class=\"S30C6 S2AF6 S2 c6260bxd\" id=\"tf_224\" style=\"top: 12028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\"over time\") ou se, pelo contr\u00e1rio, o controlo sobre os bens ou servi\u00e7os s\u00e3o transferidos num determinado momento (\"point in time\"), </span><span class=\"S30C7 S2AF6 S2 c6278wuv\" id=\"tg_224\" style=\"top: 12044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sendo mensurados pela considera\u00e7\u00e3o que a entidade espera ter direito a receber como contrapartida da entrega desses bens ou servi\u00e7os. </span><span class=\"S30C8 S2AF6 S2 c628n5h9\" id=\"th_224\" style=\"top: 12071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assim, no in\u00edcio de cada contrato, o Grupo avalia os bens ou servi\u00e7os prometidos e identifica, como obriga\u00e7\u00e3o de performance, cada </span><span class=\"S30C9 S2AF6 S2 c629k5ks\" id=\"ti_224\" style=\"top: 12086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">promessa de transfer\u00eancia para o cliente de qualquer bem ou servi\u00e7o distintos (por si s\u00f3 ou em conjunto). Estas promessas em contratos </span><span class=\"S30CA S2AF6 S2 c630b52i\" id=\"tj_224\" style=\"top: 12102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com clientes podem ser expl\u00edcitas ou impl\u00edcitas, desde que tais promessas criem uma expectativa v\u00e1lida no cliente de que a entidade </span><span class=\"S30CB S2AF6 S2 c631mask\" id=\"tk_224\" style=\"top: 12117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transferir\u00e1 um bem ou servi\u00e7o para o cliente, com base em pol\u00edticas publicadas, declara\u00e7\u00f5es espec\u00edficas ou pr\u00e1ticas comerciais habituais </span><span class=\"S30CC S2AF6 S2 c632tp8u\" id=\"tl_224\" style=\"top: 12132px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da entidade. </span><span class=\"S30CD S2AF6 S2 c633qpje\" id=\"tm_224\" style=\"top: 12160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na determina\u00e7\u00e3o e aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o de cada obriga\u00e7\u00e3o de performance, a Novabase utiliza os pre\u00e7os independentes </span><span class=\"S30CE S2AF6 S2 c634kor9\" id=\"tn_224\" style=\"top: 12175px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\"stand-alone\") dos produtos e servi\u00e7os prometidos, \u00e0 data da celebra\u00e7\u00e3o do contrato com o cliente. </span><span class=\"S30CF S2AF6 S2 c635z9uf\" id=\"to_224\" style=\"top: 12203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito ocorre no momento do cumprimento de cada obriga\u00e7\u00e3o de performance. </span><span class=\"S30D0 S2AF6 S2 c636cjto\" id=\"tp_224\" style=\"top: 12230px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos da Novabase prov\u00eam de: (a) presta\u00e7\u00e3o de servi\u00e7os, (b) juros e (c) dividendos. O reconhecimento do r\u00e9dito por tipo de r\u00e9dito </span><span class=\"S30D1 S2AF6 S2 c637r420\" id=\"tq_224\" style=\"top: 12246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 detalhado de seguida: </span><span class=\"S30D2 S2AF4 S2 c6383ouo\" id=\"tr_224\" style=\"top: 12273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Presta\u00e7\u00e3o de servi\u00e7os </span><span class=\"S30D3 S2AF6 S2 c639f3bx\" id=\"ts_224\" style=\"top: 12289px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito proveniente da presta\u00e7\u00e3o de servi\u00e7os \u00e9 reconhecido na demonstra\u00e7\u00e3o dos resultados quando s\u00e3o satisfeitas as seguintes </span><span class=\"S30D4 S2AF6 S2 c640d7ns\" id=\"tt_224\" style=\"top: 12305px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">condi\u00e7\u00f5es: i) o montante do r\u00e9dito pode ser mensurado com fiabilidade; ii) \u00e9 prov\u00e1vel que benef\u00edcios econ\u00f3micos futuros associados \u00e0 </span><span class=\"S30D5 S2AF6 S2 c641fm12\" id=\"tu_224\" style=\"top: 12320px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o fluam para o Grupo; iii) a fase do cumprimento da obriga\u00e7\u00e3o de performance \u00e0 data de relato pode ser fiavelmente mensurada; </span><span class=\"S30D6 S2AF6 S2 c642e7i1\" id=\"tv_224\" style=\"top: 12335px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e iv) os custos incorridos e a incorrer com a presta\u00e7\u00e3o de servi\u00e7os podem ser mensurados com fiabilidade. Para o Grupo Novabase, este </span><span class=\"S30D7 S2AF6 S2 c64398uy\" id=\"tw_224\" style=\"top: 12351px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">r\u00e9dito diz respeito a projetos em regime de \u2018time and materials\u2019, projetos de consultoria em regime de contrato fechado (\u2018turn key\u2019) e </span><span class=\"S30D8 S2AF6 S2 c644fkm1\" id=\"tx_224\" style=\"top: 12366px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">projetos de </span><span class=\"S30D9 S2EAB S2 c6455t5f\" id=\"ty_224\" style=\"top: 12366px; left: 157px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S30DA S2AF6 S2 c646pxcr\" id=\"tz_224\" style=\"top: 12366px; left: 224px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o. </span><span class=\"S30DB S2AF6 S2 c647w13k\" id=\"t10_224\" style=\"top: 12393px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito de projetos de consultoria em regime de \u2018time and materials\u2019 \u00e9 reconhecido na data da presta\u00e7\u00e3o dos servi\u00e7os, uma vez que \u00e9 </span><span class=\"S30DC S2AF6 S2 c648p2v4\" id=\"t11_224\" style=\"top: 12409px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">esse o momento em que os benef\u00edcios da obriga\u00e7\u00e3o de desempenho s\u00e3o transferidos para o cliente (o cliente recebe e consome </span><span class=\"S30DD S2AF6 S2 c64933z4\" id=\"t12_224\" style=\"top: 12424px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">simultaneamente os bens e servi\u00e7os fornecidos). Nos casos em que se comprova que o cliente n\u00e3o recebeu nem consumiu os bens e </span><span class=\"S30DE S2AF6 S2 c650d644\" id=\"t13_224\" style=\"top: 12439px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7os ao longo do tempo, a Novabase n\u00e3o reconhece qualquer r\u00e9dito, reconhecendo apenas aquando da satisfa\u00e7\u00e3o da obriga\u00e7\u00e3o de </span><span class=\"S30DF S2AF6 S2 c651lwo0\" id=\"t14_224\" style=\"top: 12455px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">performance. </span><span class=\"S30E0 S2AF6 S2 c6527388\" id=\"t15_224\" style=\"top: 12482px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos dos servi\u00e7os prestados nos projetos de consultoria em regime de contrato fechado (\u2018turn key\u2019) s\u00e3o reconhecidos, em cada </span><span class=\"S30E1 S2AF6 S2 c653qobo\" id=\"t16_224\" style=\"top: 12497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio, de acordo com a obriga\u00e7\u00e3o de performance a que respeitam, em fun\u00e7\u00e3o da percentagem de acabamento dos mesmos. Ou seja, </span><span class=\"S30E2 S2AF6 S2 c654gcrc\" id=\"t17_224\" style=\"top: 12513px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no que respeita a cada obriga\u00e7\u00e3o de desempenho, o Grupo reconhece o r\u00e9dito ao longo do tempo atrav\u00e9s da mensura\u00e7\u00e3o do progresso </span><span class=\"S30E3 S2AF6 S2 c655yjag\" id=\"t18_224\" style=\"top: 12528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no sentido do cumprimento total de tal obriga\u00e7\u00e3o de performance. A avalia\u00e7\u00e3o do grau de cumprimento de cada obriga\u00e7\u00e3o de desempenho </span><span class=\"S30E4 S2AF6 S2 c656sfro\" id=\"t19_224\" style=\"top: 12543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 revista periodicamente tendo em considera\u00e7\u00e3o os mais recentes indicadores dos respons\u00e1veis t\u00e9cnicos de cada projeto e sujeita a </span><span class=\"S30E5 S2AF6 S2 c657g8dz\" id=\"t1a_224\" style=\"top: 12559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">revis\u00e3o adicional por parte dos respetivos controllers. O montante da transa\u00e7\u00e3o cujo recebimento se encontra condicionado \u00e0 conclus\u00e3o </span><span class=\"S30E6 S2AF6 S2 c6588sht\" id=\"t1b_224\" style=\"top: 12574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do servi\u00e7o passa a ser reconhecido como um ativo contratual (inclu\u00eddo em acr\u00e9scimos de proveitos) em detrimento de contas a receber. </span><span class=\"S30E7 S2AF6 S2 c659gus5\" id=\"t1c_224\" style=\"top: 12602px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sempre que as obriga\u00e7\u00f5es de performance \u00e0 data de relato tenham uma dura\u00e7\u00e3o inicial estimada de 1 ano ou menos, o Grupo n\u00e3o divulga </span><span class=\"S30E8 S2AF6 S2 c660nz9x\" id=\"t1d_224\" style=\"top: 12617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o adicional acerca das mesmas, conforme permitido pela IFRS 15. </span><span class=\"S30E9 S2AF6 S2 c6619cg1\" id=\"t1e_224\" style=\"top: 12644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O r\u00e9dito de projetos de </span><span class=\"S30EA S2EAB S2 c6621xqp\" id=\"t1f_224\" style=\"top: 12644px; left: 230px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">outsourcing </span><span class=\"S30EB S2AF6 S2 c663ue8q\" id=\"t1g_224\" style=\"top: 12644px; left: 299px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou manuten\u00e7\u00e3o \u00e9 reconhecido como uma \u00fanica obriga\u00e7\u00e3o de desempenho de forma linear pelo </span><span class=\"S30EC S2AF6 S2 c664wilv\" id=\"t1h_224\" style=\"top: 12660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">per\u00edodo do contrato. </span><span class=\"S30ED S2AF4 S2 c665w3va\" id=\"t1i_224\" style=\"top: 12687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(b) Juros </span><span class=\"S30EE S2AF6 S2 c666lhjh\" id=\"t1j_224\" style=\"top: 12703px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os juros recebidos s\u00e3o reconhecidos pelo princ\u00edpio da especializa\u00e7\u00e3o do exerc\u00edcio, tendo em considera\u00e7\u00e3o o montante em d\u00edvida e a taxa </span><span class=\"S30EF S2AF6 S2 c667sydv\" id=\"t1k_224\" style=\"top: 12719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetiva durante o per\u00edodo at\u00e9 \u00e0 maturidade. Se um devedor estiver sujeito a imparidade, o Grupo reduz o valor ao seu valor recuper\u00e1vel </span><span class=\"S30F0 S2AF6 S2 c6684iu7\" id=\"t1l_224\" style=\"top: 12734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(cashflow futuro estimado, descontado \u00e0 taxa efetiva original do instrumento), e contabiliza o desconto como ganho financeiro. </span><span class=\"S30F1 S2AF4 S2 c669p6tt\" id=\"t1m_224\" style=\"top: 12762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(c) Dividendos </span><span class=\"S30F2 S2AF6 S2 c670vjyp\" id=\"t1n_224\" style=\"top: 12778px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os dividendos s\u00e3o reconhecidos quando o direito dos acionistas ao seu recebimento j\u00e1 estiver devidamente estabelecido e comunicado. </span><span class=\"S3339 S2EAB S2 c1268lqmf\" id=\"t3_231\" style=\"top: 20918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S333A S2EAB S2 c1269chzc\" id=\"t4_231\" style=\"top: 20918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9dito </span><span class=\"S333B S2AF6 S2 c1270t6ai\" id=\"t5_231\" style=\"top: 20946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O reconhecimento do r\u00e9dito pelo Grupo Novabase proveniente da presta\u00e7\u00e3o de servi\u00e7os de projetos em regime de 'turn key' requer o uso </span><span class=\"S333C S2AF6 S2 c1271s8vv\" id=\"t6_231\" style=\"top: 20961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de julgamentos, desde logo na aplica\u00e7\u00e3o do modelo das cinco etapas estabelecido na IFRS 15, nomeadamente na identifica\u00e7\u00e3o das </span><span class=\"S333D S2AF6 S2 c12729npr\" id=\"t7_231\" style=\"top: 20976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">obriga\u00e7\u00f5es de performance e na aloca\u00e7\u00e3o do pre\u00e7o da transa\u00e7\u00e3o \u00e0s obriga\u00e7\u00f5es de performance definidas, com base nos \"stand-alone </span><span class=\"S333E S2AF6 S2 c1273e8q5\" id=\"t8_231\" style=\"top: 20992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prices\". Adicionalmente, a Gest\u00e3o procede a an\u00e1lises e estimativas no que concerne ao desenvolvimento atual e futuro dos projetos de </span><span class=\"S333F S2AF6 S2 c1274eixo\" id=\"t9_231\" style=\"top: 21007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consultoria, os quais podem vir a ter um desenvolvimento futuro diferente do or\u00e7amentado \u00e0 presente data pelos respons\u00e1veis t\u00e9cnicos </span><span class=\"S3340 S2AF6 S2 c12750tc3\" id=\"ta_231\" style=\"top: 21022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cada projeto. </span><span class=\"S3341 S2AF6 S2 c1276vpus\" id=\"tb_231\" style=\"top: 21050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Eventuais altera\u00e7\u00f5es de estimativa iriam influenciar as rubricas de 'Acr\u00e9scimos de proveitos' e de 'Proveitos diferidos e outros passivos </span><span class=\"S3342 S2AF6 S2 c1277wbfl\" id=\"tc_231\" style=\"top: 21065px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">correntes' na demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira e 'Presta\u00e7\u00e3o de servi\u00e7os' na demonstra\u00e7\u00e3o dos resultados, contudo, historicamente, </span><span class=\"S3343 S2AF6 S2 c127889ge\" id=\"td_231\" style=\"top: 21081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o se t\u00eam verificado desvios materiais nas estimativas de custos a incorrer nos projetos em curso que transitam de ano, nem no desfecho </span><span class=\"S3344 S2AF6 S2 c1279bxvg\" id=\"te_231\" style=\"top: 21096px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da transa\u00e7\u00e3o. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14910": {
   "value": "<span class=\"S30F3 S2EAB S2 c671xjvt\" id=\"t1o_224\" style=\"top: 12812px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.19. </span><span class=\"S30F4 S2EAB S2 c672o2x6\" id=\"t1p_224\" style=\"top: 12812px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios </span><span class=\"S30F5 S2AF6 S2 c673cn4v\" id=\"t1q_224\" style=\"top: 12839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios do Estado s\u00e3o reconhecidos ao seu justo valor, quando existe uma garantia suficiente de que o subs\u00eddio venha a ser recebido </span><span class=\"S30F6 S2AF6 S2 c674lncj\" id=\"t1r_224\" style=\"top: 12854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e de que a Novabase cumpre com todas as condi\u00e7\u00f5es para o receber. </span><span class=\"S30F7 S2AF6 S2 c677c18m\" id=\"t3_225\" style=\"top: 13118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios atribu\u00eddos a fundo perdido para o financiamento de projetos de desenvolvimento est\u00e3o registados no passivo \u00e0 data de </span><span class=\"S30F8 S2AF6 S2 c6784rnl\" id=\"t4_225\" style=\"top: 13134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, na rubrica 'Outros passivos n\u00e3o correntes' se a maturidade remanescente for superior a 12 meses ou na rubrica 'Proveitos diferidos </span><span class=\"S30F9 S2AF6 S2 c679s7hd\" id=\"t5_225\" style=\"top: 13149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e outros passivos correntes' se a maturidade for inferior a 12 meses, e s\u00e3o reconhecidos em resultados de cada exerc\u00edcio pelo per\u00edodo de </span><span class=\"S30FA S2AF6 S2 c680322c\" id=\"t6_225\" style=\"top: 13164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vida \u00fatil dos ativos financiados. </span><span class=\"S30FB S2AF6 S2 c681y932\" id=\"t7_225\" style=\"top: 13192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios \u00e0 explora\u00e7\u00e3o destinam-se \u00e0 cobertura dos custos, incorridos e registados, com o desenvolvimento de a\u00e7\u00f5es de forma\u00e7\u00e3o </span><span class=\"S30FC S2AF6 S2 c682nhnu\" id=\"t8_225\" style=\"top: 13207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">profissional e projetos de investiga\u00e7\u00e3o de novos conhecimentos t\u00e9cnicos e cient\u00edficos, sendo os mesmos reconhecidos em resultados \u00e0 </span><span class=\"S30FD S2AF6 S2 c6834t3b\" id=\"t9_225\" style=\"top: 13222px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">medida que os custos s\u00e3o incorridos, independentemente do momento de recebimento do subs\u00eddio. </span><span class=\"S3E4F S2AF6 S2 c4162lgk3\" id=\"t2f_250\" style=\"top: 46495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na tabela abaixo s\u00e3o apresentados os incentivos financeiros \u00e0 investiga\u00e7\u00e3o e desenvolvimento em aberto \u00e0 data de 31 de dezembro de </span><span class=\"S3E50 S2AF6 S2 c4163it7i\" id=\"t2g_250\" style=\"top: 46510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023, por tipo de programa de incentivos. Os saldos por receber s\u00e3o apresentados nas notas 11 e 13. </span><span class=\"S3E51 S2AF4 S2 c4164524s\" id=\"t2h_250\" style=\"top: 46538px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3E52 S2AF4 S2 c4165fej5\" id=\"t2i_250\" style=\"top: 46552px; left: 577px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratado </span><span class=\"S3E53 S2AF4 S2 c4166rkmd\" id=\"t2j_250\" style=\"top: 46538px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor acum. </span><span class=\"S3E54 S2AF4 S2 c4167jfvg\" id=\"t2k_250\" style=\"top: 46552px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recebido </span><span class=\"S3E55 S2AF6 S2 c4168yrp9\" id=\"t2l_250\" style=\"top: 46567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios: </span><span class=\"S3E56 S2AF6 S2 c41690dtg\" id=\"t2m_250\" style=\"top: 46581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E57 S2AF6 S2 c4170djgk\" id=\"t2n_250\" style=\"top: 46581px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FAI - Fundo de Apoio \u00e0 Inova\u00e7\u00e3o </span><span class=\"S3E58 S2AF6 S2 c4171jdgg\" id=\"t2o_250\" style=\"top: 46581px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S3E59 S2AF6 S2 c41724ch2\" id=\"t2p_250\" style=\"top: 46581px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">941 </span><span class=\"S3E5A S2AF6 S2 c4173yuie\" id=\"t2q_250\" style=\"top: 46595px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E5B S2AF6 S2 c4174irz6\" id=\"t2r_250\" style=\"top: 46595px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3E5C S2AF6 S2 c4175ebir\" id=\"t2s_250\" style=\"top: 46595px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E5D S2AF6 S2 c4176bo8l\" id=\"t2t_250\" style=\"top: 46595px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">632 </span><span class=\"S3E5E S2AF6 S2 c417740s0\" id=\"t2u_250\" style=\"top: 46613px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.455 </span><span class=\"S3E5F S2AF6 S2 c4178svv5\" id=\"t2v_250\" style=\"top: 46613px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.573 </span><span class=\"S3E60 S2AF6 S2 c4179onlc\" id=\"t2w_250\" style=\"top: 46645px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os incentivos recebidos no ano, quer de projetos em aberto \u00e0 data de relato quer de projetos que entretando fecharam, totalizaram </span><span class=\"S3E61 S2AF6 S2 c4180xd71\" id=\"t2x_250\" style=\"top: 46660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.040m\u20ac (2022: 0m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14911": {
   "value": "<span class=\"S30F3 S2EAB S2 c671xjvt\" id=\"t1o_224\" style=\"top: 12812px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.19. </span><span class=\"S30F4 S2EAB S2 c672o2x6\" id=\"t1p_224\" style=\"top: 12812px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios </span><span class=\"S30F5 S2AF6 S2 c673cn4v\" id=\"t1q_224\" style=\"top: 12839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios do Estado s\u00e3o reconhecidos ao seu justo valor, quando existe uma garantia suficiente de que o subs\u00eddio venha a ser recebido </span><span class=\"S30F6 S2AF6 S2 c674lncj\" id=\"t1r_224\" style=\"top: 12854px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e de que a Novabase cumpre com todas as condi\u00e7\u00f5es para o receber. </span><span class=\"S30F7 S2AF6 S2 c677c18m\" id=\"t3_225\" style=\"top: 13118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios atribu\u00eddos a fundo perdido para o financiamento de projetos de desenvolvimento est\u00e3o registados no passivo \u00e0 data de </span><span class=\"S30F8 S2AF6 S2 c6784rnl\" id=\"t4_225\" style=\"top: 13134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato, na rubrica 'Outros passivos n\u00e3o correntes' se a maturidade remanescente for superior a 12 meses ou na rubrica 'Proveitos diferidos </span><span class=\"S30F9 S2AF6 S2 c679s7hd\" id=\"t5_225\" style=\"top: 13149px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e outros passivos correntes' se a maturidade for inferior a 12 meses, e s\u00e3o reconhecidos em resultados de cada exerc\u00edcio pelo per\u00edodo de </span><span class=\"S30FA S2AF6 S2 c680322c\" id=\"t6_225\" style=\"top: 13164px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vida \u00fatil dos ativos financiados. </span><span class=\"S30FB S2AF6 S2 c681y932\" id=\"t7_225\" style=\"top: 13192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subs\u00eddios \u00e0 explora\u00e7\u00e3o destinam-se \u00e0 cobertura dos custos, incorridos e registados, com o desenvolvimento de a\u00e7\u00f5es de forma\u00e7\u00e3o </span><span class=\"S30FC S2AF6 S2 c682nhnu\" id=\"t8_225\" style=\"top: 13207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">profissional e projetos de investiga\u00e7\u00e3o de novos conhecimentos t\u00e9cnicos e cient\u00edficos, sendo os mesmos reconhecidos em resultados \u00e0 </span><span class=\"S30FD S2AF6 S2 c6834t3b\" id=\"t9_225\" style=\"top: 13222px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">medida que os custos s\u00e3o incorridos, independentemente do momento de recebimento do subs\u00eddio. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14933": {
   "value": "<span class=\"S30FE S2EAB S2 c684yho4\" id=\"ta_225\" style=\"top: 13256px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.20. </span><span class=\"S30FF S2EAB S2 c685a2oe\" id=\"tb_225\" style=\"top: 13256px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S3100 S2AF6 S2 c686o995\" id=\"tc_225\" style=\"top: 13283px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As loca\u00e7\u00f5es do Grupo referem-se principalmente ao contrato de arrendamento do edif\u00edcio onde a Novabase tem a sua sede e a contratos </span><span class=\"S3101 S2AF6 S2 c687zqml\" id=\"td_225\" style=\"top: 13299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de arrendamento de outras instala\u00e7\u00f5es onde o Grupo desenvolve a sua atividade, com prazos iniciais entre 1 e 5 anos, que podem ter </span><span class=\"S3102 S2AF6 S2 c6880knr\" id=\"te_225\" style=\"top: 13314px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de renova\u00e7\u00e3o ou rescis\u00e3o. As rendas s\u00e3o atualizadas anualmente refletindo os valores da infla\u00e7\u00e3o e/ou de mercado. </span><span class=\"S3103 S2AF6 S2 c689ghk0\" id=\"tf_225\" style=\"top: 13342px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase aplica isen\u00e7\u00f5es ao reconhecimento de loca\u00e7\u00f5es de curto prazo para arrendamentos de instala\u00e7\u00f5es com um termo igual ou </span><span class=\"S3104 S2AF6 S2 c690y2sq\" id=\"tg_225\" style=\"top: 13357px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a 12 meses. O Grupo reconhece os pagamentos de loca\u00e7\u00e3o associados a essas loca\u00e7\u00f5es como gasto em resultados pelo m\u00e9todo </span><span class=\"S3105 S2AF6 S2 c691xm9h\" id=\"th_225\" style=\"top: 13372px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">linear ao longo do prazo da loca\u00e7\u00e3o. O Grupo n\u00e3o possui loca\u00e7\u00f5es de ativos de baixo valor. </span><span class=\"S3106 S2AF6 S2 c692hr6z\" id=\"ti_225\" style=\"top: 13400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos sob direito de uso </span><span class=\"S3107 S2AF6 S2 c693x8tu\" id=\"tj_225\" style=\"top: 13427px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece um ativo sob direito de uso na data de in\u00edcio da loca\u00e7\u00e3o (i.e., na data em que o ativo subjacente est\u00e1 dispon\u00edvel para </span><span class=\"S3108 S2AF6 S2 c694b51z\" id=\"tk_225\" style=\"top: 13443px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uso). O ativo sob direito de uso \u00e9 inicialmente mensurado ao custo e subsequentemente depreciado usando o m\u00e9todo linear a partir da </span><span class=\"S3109 S2AF6 S2 c695tp4t\" id=\"tl_225\" style=\"top: 13458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de in\u00edcio at\u00e9 ao menor entre o final da vida \u00fatil do ativo sob direito de uso e o termo da loca\u00e7\u00e3o. As vidas \u00fateis estimadas dos ativos </span><span class=\"S310A S2AF6 S2 c696af4a\" id=\"tm_225\" style=\"top: 13473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sob direito de uso s\u00e3o determinadas na mesma base dos ativos fixos tang\u00edveis. Adicionalmente, o ativo sob direito de uso \u00e9 periodicamente </span><span class=\"S310B S2AF6 S2 c697ogn5\" id=\"tn_225\" style=\"top: 13489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reduzido de perdas por imparidade, se existirem, e ajustado por certas remensura\u00e7\u00f5es do passivo de loca\u00e7\u00e3o. </span><span class=\"S310C S2AF6 S2 c69829xm\" id=\"to_225\" style=\"top: 13516px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos de loca\u00e7\u00e3o </span><span class=\"S310D S2AF6 S2 c6995yib\" id=\"tp_225\" style=\"top: 13543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na data de in\u00edcio da loca\u00e7\u00e3o, o Grupo reconhece passivos de loca\u00e7\u00e3o mensurados ao valor presente dos pagamentos futuros da loca\u00e7\u00e3o. </span><span class=\"S310E S2AF6 S2 c700b6fi\" id=\"tq_225\" style=\"top: 13559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pagamentos de loca\u00e7\u00e3o incluem o pre\u00e7o de exerc\u00edcio de op\u00e7\u00f5es de compra ou renova\u00e7\u00e3o razoavelmente certas de serem exercidas </span><span class=\"S310F S2AF6 S2 c7011k02\" id=\"tr_225\" style=\"top: 13574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pelo Grupo ou pagamentos de penalidades de rescis\u00e3o de loca\u00e7\u00f5es, se o prazo da loca\u00e7\u00e3o refletir a op\u00e7\u00e3o do Grupo de rescindir o </span><span class=\"S3110 S2AF6 S2 c702vy18\" id=\"ts_225\" style=\"top: 13589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato. </span><span class=\"S3111 S2AF6 S2 c7038iwp\" id=\"tt_225\" style=\"top: 13617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No c\u00e1lculo do valor presente dos pagamentos futuros da loca\u00e7\u00e3o, o Grupo usa a sua taxa incremental de financiamento se a taxa de juro </span><span class=\"S3112 S2AF6 S2 c704v1od\" id=\"tu_225\" style=\"top: 13632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impl\u00edcita na loca\u00e7\u00e3o n\u00e3o for facilmente determin\u00e1vel. Subsequentemente, o valor dos passivos de loca\u00e7\u00e3o \u00e9 incrementado pelo valor dos </span><span class=\"S3113 S2AF6 S2 c705qbvg\" id=\"tv_225\" style=\"top: 13648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">juros e diminu\u00eddo pelos pagamentos de loca\u00e7\u00e3o. </span><span class=\"S3114 S2AF6 S2 c7065nku\" id=\"tw_225\" style=\"top: 13675px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, os passivos de loca\u00e7\u00e3o s\u00e3o remensurados quando existe uma altera\u00e7\u00e3o nos pagamentos futuros da loca\u00e7\u00e3o derivados de </span><span class=\"S3115 S2AF6 S2 c70717wt\" id=\"tx_225\" style=\"top: 13690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma varia\u00e7\u00e3o de um \u00edndice ou uma taxa, se existir uma altera\u00e7\u00e3o na estimativa do valor que se espera pagar como valor residual </span><span class=\"S3116 S2AF6 S2 c708v6pw\" id=\"ty_225\" style=\"top: 13706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">garantido, ou se o Grupo alterar a sua avalia\u00e7\u00e3o sobre se ir\u00e1 exercer uma op\u00e7\u00e3o de compra, renova\u00e7\u00e3o ou rescis\u00e3o. Quando o passivo de </span><span class=\"S3117 S2AF6 S2 c7098az0\" id=\"tz_225\" style=\"top: 13721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o \u00e9 remensurado desta forma, os pagamentos de loca\u00e7\u00e3o revistos s\u00e3o descontados \u00e0 taxa incremental de financiamento inicial, e </span><span class=\"S3118 S2AF6 S2 c710yh19\" id=\"t10_225\" style=\"top: 13736px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um ajustamento correspondente \u00e9 feito no valor contabil\u00edstico do ativo sob direito de uso, ou \u00e9 registado em resultados se o valor </span><span class=\"S3119 S2AF6 S2 c711h9cu\" id=\"t11_225\" style=\"top: 13752px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edstico do ativo sob direito de uso tiver sido reduzido a zero. </span><span class=\"S311A S2AF6 S2 c712g78r\" id=\"t12_225\" style=\"top: 13779px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sempre que o contrato de loca\u00e7\u00e3o \u00e9 modificado e a modifica\u00e7\u00e3o n\u00e3o qualifica como uma loca\u00e7\u00e3o separada, a Novabase procede \u00e0 </span><span class=\"S311B S2AF6 S2 c713ccoa\" id=\"t13_225\" style=\"top: 13795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remensura\u00e7\u00e3o do passivo (e ajusta o ativo sob direito de uso em conformidade), descontando os pagamentos de loca\u00e7\u00e3o revistos, \u00e0 taxa </span><span class=\"S311C S2AF6 S2 c714echl\" id=\"t14_225\" style=\"top: 13810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incremental de financiamento determinada \u00e0 data da modifica\u00e7\u00e3o. </span><span class=\"S3368 S2EAB S2 c1315ybyb\" id=\"t1e_231\" style=\"top: 21693px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">h) </span><span class=\"S3369 S2EAB S2 c1316da0u\" id=\"t1f_231\" style=\"top: 21693px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S336A S2AF6 S2 c1317kr70\" id=\"t1g_231\" style=\"top: 21720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na determina\u00e7\u00e3o do prazo da loca\u00e7\u00e3o para alguns contratos que t\u00eam op\u00e7\u00f5es de renova\u00e7\u00e3o ou de </span><span class=\"S336B S2AF6 S2 c1318vd1i\" id=\"t1h_231\" style=\"top: 21735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cancelamento, ou seja, considera todos os fatores relevantes que constituem um incentivo econ\u00f3mico ao exerc\u00edcio das op\u00e7\u00f5es. A </span><span class=\"S336C S2AF6 S2 c1319vlq5\" id=\"t1i_231\" style=\"top: 21751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">avalia\u00e7\u00e3o sobre se \u00e9 razoavelmente certo que o Grupo exer\u00e7a as op\u00e7\u00f5es de renova\u00e7\u00e3o ou razoavelmente certo que n\u00e3o ir\u00e1 exercer as </span><span class=\"S336D S2AF6 S2 c1320smky\" id=\"t1j_231\" style=\"top: 21766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de cancelamento antecipado t\u00eam impacto no prazo da loca\u00e7\u00e3o, o que afeta significativamente o montante de passivos de loca\u00e7\u00e3o </span><span class=\"S336E S2AF6 S2 c1321mqtv\" id=\"t1k_231\" style=\"top: 21781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e ativos sob direito de uso reconhecidos. Ap\u00f3s a data inicial, o Grupo reavalia o prazo da loca\u00e7\u00e3o se existir um evento significativo ou </span><span class=\"S336F S2AF6 S2 c132227hd\" id=\"t1l_231\" style=\"top: 21796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o de circunst\u00e2ncias que est\u00e3o no seu controlo e que afetam a sua capacidade de exercer (ou n\u00e3o) as op\u00e7\u00f5es. </span><span class=\"S3370 S2AF6 S2 c1323o9vk\" id=\"t1m_231\" style=\"top: 21824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce ainda julgamento na determina\u00e7\u00e3o da taxa incremental de financiamento a aplicar a cada carteira de loca\u00e7\u00f5es </span><span class=\"S3371 S2AF6 S2 c13249v7r\" id=\"t1n_231\" style=\"top: 21839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">identificada e na determina\u00e7\u00e3o do valor residual garantido, componente dos pagamentos de loca\u00e7\u00e3o. Neste \u00faltimo caso, de acordo com </span><span class=\"S3372 S2AF6 S2 c1325y409\" id=\"t1o_231\" style=\"top: 21855px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a IFRS 16, a Gest\u00e3o considera no c\u00e1lculo do passivo de loca\u00e7\u00e3o o valor que estima vir a pagar. </span><span class=\"S36E7 S2AF6 S2 c2220e47y\" id=\"t3f_236\" style=\"top: 27917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos sob direito de uso inclu\u00eddos nos 'Ativos fixos tang\u00edveis', por classe de ativo, s\u00e3o detalhados como segue: </span><span class=\"S36E8 S2AF4 S2 c2221fhrb\" id=\"t3g_236\" style=\"top: 27947px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S36E9 S2AF4 S2 c22227m89\" id=\"t3h_236\" style=\"top: 27947px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S36EA S2AF4 S2 c2223zono\" id=\"t3i_236\" style=\"top: 27962px; left: 324px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S36EB S2AF4 S2 c2224jt99\" id=\"t3j_236\" style=\"top: 27977px; left: 320px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S36EC S2AF4 S2 c2225mzxr\" id=\"t3k_236\" style=\"top: 27962px; left: 415px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S36ED S2AF4 S2 c2226wfuv\" id=\"t3l_236\" style=\"top: 27977px; left: 412px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S36EE S2AF4 S2 c2227u1wb\" id=\"t3m_236\" style=\"top: 27977px; left: 515px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S36EF S2AF4 S2 c2228n4dc\" id=\"t3n_236\" style=\"top: 27962px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S36F0 S2AF4 S2 c2229gcju\" id=\"t3o_236\" style=\"top: 27977px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S36F1 S2AF4 S2 c223058gy\" id=\"t3p_236\" style=\"top: 27962px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S36F2 S2AF4 S2 c22313rg8\" id=\"t3q_236\" style=\"top: 27977px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S36F3 S2AF4 S2 c2232kvtj\" id=\"t3r_236\" style=\"top: 27977px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S36F4 S2AF6 S2 c2233nour\" id=\"t3s_236\" style=\"top: 27999px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo </span><span class=\"S36F5 S2AF6 S2 c2234oqu1\" id=\"t3t_236\" style=\"top: 27999px; left: 355px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.158 </span><span class=\"S36F6 S2AF6 S2 c2235v1f1\" id=\"t3u_236\" style=\"top: 27999px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.636 </span><span class=\"S36F7 S2AF6 S2 c2236ih37\" id=\"t3v_236\" style=\"top: 27999px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34.794 </span><span class=\"S36F8 S2AF6 S2 c2237k083\" id=\"t3w_236\" style=\"top: 27999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24.373 </span><span class=\"S36F9 S2AF6 S2 c22383qxm\" id=\"t3x_236\" style=\"top: 27999px; left: 715px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.787 </span><span class=\"S36FA S2AF6 S2 c2239dbcu\" id=\"t3y_236\" style=\"top: 27999px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.160 </span><span class=\"S36FB S2AF6 S2 c2240lrch\" id=\"t3z_236\" style=\"top: 28013px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es acumuladas </span><span class=\"S36FC S2AF6 S2 c2241zxa7\" id=\"t40_236\" style=\"top: 28013px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(22.211) </span><span class=\"S36FD S2AF6 S2 c2242sfg5\" id=\"t41_236\" style=\"top: 28013px; left: 440px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.193) </span><span class=\"S36FE S2AF6 S2 c2243k56j\" id=\"t42_236\" style=\"top: 28013px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23.404) </span><span class=\"S36FF S2AF6 S2 c2244b5ej\" id=\"t43_236\" style=\"top: 28013px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(21.939) </span><span class=\"S3700 S2AF6 S2 c2245ynku\" id=\"t44_236\" style=\"top: 28013px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(968) </span><span class=\"S3701 S2AF6 S2 c2246qvgn\" id=\"t45_236\" style=\"top: 28013px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(22.907) </span><span class=\"S3702 S2AF6 S2 c2247r2hm\" id=\"t46_236\" style=\"top: 28031px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.947 </span><span class=\"S3703 S2AF6 S2 c2248ebcy\" id=\"t47_236\" style=\"top: 28031px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S3704 S2AF6 S2 c2249551v\" id=\"t48_236\" style=\"top: 28031px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.390 </span><span class=\"S3705 S2AF6 S2 c225066aq\" id=\"t49_236\" style=\"top: 28031px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S3706 S2AF6 S2 c2251fxx8\" id=\"t4a_236\" style=\"top: 28031px; left: 726px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S3707 S2AF6 S2 c2252bggr\" id=\"t4b_236\" style=\"top: 28031px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S3708 S2AF6 S2 c2253f7j0\" id=\"t4c_236\" style=\"top: 28063px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos ocorridos nos ativos sob direito de uso s\u00e3o como segue: </span><span class=\"S3709 S2AF4 S2 c22542g3b\" id=\"t4d_236\" style=\"top: 28094px; left: 416px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S370A S2AF4 S2 c2255lea3\" id=\"t4e_236\" style=\"top: 28094px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S370B S2AF4 S2 c2256ylmp\" id=\"t4f_236\" style=\"top: 28108px; left: 324px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S370C S2AF4 S2 c22576cks\" id=\"t4g_236\" style=\"top: 28123px; left: 320px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S370D S2AF4 S2 c2258duc1\" id=\"t4h_236\" style=\"top: 28108px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S370E S2AF4 S2 c2259s80r\" id=\"t4i_236\" style=\"top: 28123px; left: 411px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S370F S2AF4 S2 c2260u5yl\" id=\"t4j_236\" style=\"top: 28123px; left: 515px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3710 S2AF4 S2 c2261dxsl\" id=\"t4k_236\" style=\"top: 28108px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e </span><span class=\"S3711 S2AF4 S2 c2262jj89\" id=\"t4l_236\" style=\"top: 28123px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">out. constr. </span><span class=\"S3712 S2AF4 S2 c2263naf8\" id=\"t4m_236\" style=\"top: 28108px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equip. de </span><span class=\"S3713 S2AF4 S2 c2264ug5t\" id=\"t4n_236\" style=\"top: 28123px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transporte </span><span class=\"S3714 S2AF4 S2 c2265glva\" id=\"t4o_236\" style=\"top: 28123px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3715 S2AF4 S2 c22661iq7\" id=\"t4p_236\" style=\"top: 28145px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3716 S2AF6 S2 c2267jcl5\" id=\"t4q_236\" style=\"top: 28145px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S3717 S2AF6 S2 c226890cb\" id=\"t4r_236\" style=\"top: 28145px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S3718 S2AF6 S2 c2269o5fr\" id=\"t4s_236\" style=\"top: 28145px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S3719 S2AF6 S2 c2270h2he\" id=\"t4t_236\" style=\"top: 28145px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.179 </span><span class=\"S371A S2AF6 S2 c2271dkgk\" id=\"t4u_236\" style=\"top: 28145px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">665 </span><span class=\"S371B S2AF6 S2 c2272vh9q\" id=\"t4v_236\" style=\"top: 28145px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.844 </span><span class=\"S371C S2AF6 S2 c22739juu\" id=\"t4w_236\" style=\"top: 28159px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S371D S2AF6 S2 c22744zvq\" id=\"t4x_236\" style=\"top: 28159px; left: 363px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(167) </span><span class=\"S371E S2AF6 S2 c2275ya6c\" id=\"t4y_236\" style=\"top: 28159px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S371F S2AF6 S2 c2276esew\" id=\"t4z_236\" style=\"top: 28159px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(167) </span><span class=\"S3720 S2AF6 S2 c2277p644\" id=\"t50_236\" style=\"top: 28159px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3721 S2AF6 S2 c2278gx6k\" id=\"t51_236\" style=\"top: 28159px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3722 S2AF6 S2 c22794qi6\" id=\"t52_236\" style=\"top: 28159px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3723 S2AF6 S2 c2280zj71\" id=\"t53_236\" style=\"top: 28174px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / dota\u00e7\u00f5es </span><span class=\"S3724 S2AF6 S2 c22818wjw\" id=\"t54_236\" style=\"top: 28174px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.827 </span><span class=\"S3725 S2AF6 S2 c228203d4\" id=\"t55_236\" style=\"top: 28174px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.228 </span><span class=\"S3726 S2AF6 S2 c2283sh5t\" id=\"t56_236\" style=\"top: 28174px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.055 </span><span class=\"S3727 S2AF6 S2 c22847wv6\" id=\"t57_236\" style=\"top: 28174px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">310 </span><span class=\"S3728 S2AF6 S2 c2285yjs8\" id=\"t58_236\" style=\"top: 28174px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">659 </span><span class=\"S3729 S2AF6 S2 c2286vez8\" id=\"t59_236\" style=\"top: 28174px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">969 </span><span class=\"S372A S2AF6 S2 c2287eo50\" id=\"t5a_236\" style=\"top: 28188px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abates </span><span class=\"S372B S2AF6 S2 c22886d63\" id=\"t5b_236\" style=\"top: 28188px; left: 386px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S372C S2AF6 S2 c2289k4g3\" id=\"t5c_236\" style=\"top: 28188px; left: 464px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S372D S2AF6 S2 c2290vuol\" id=\"t5d_236\" style=\"top: 28188px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S372E S2AF6 S2 c2291lxim\" id=\"t5e_236\" style=\"top: 28188px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S372F S2AF6 S2 c2292aadw\" id=\"t5f_236\" style=\"top: 28188px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3730 S2AF6 S2 c22933fj1\" id=\"t5g_236\" style=\"top: 28188px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3731 S2AF6 S2 c2294p9fi\" id=\"t5h_236\" style=\"top: 28202px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Deprecia\u00e7\u00f5es do exerc\u00edcio (i) </span><span class=\"S3732 S2AF6 S2 c22950zb7\" id=\"t5i_236\" style=\"top: 28202px; left: 352px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.147) </span><span class=\"S3733 S2AF6 S2 c2296f8ef\" id=\"t5j_236\" style=\"top: 28202px; left: 451px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(599) </span><span class=\"S3734 S2AF6 S2 c22970e1m\" id=\"t5k_236\" style=\"top: 28202px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.746) </span><span class=\"S3735 S2AF6 S2 c2298kvfl\" id=\"t5l_236\" style=\"top: 28202px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.055) </span><span class=\"S3736 S2AF6 S2 c2299tels\" id=\"t5m_236\" style=\"top: 28202px; left: 716px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(464) </span><span class=\"S3737 S2AF6 S2 c2300v68b\" id=\"t5n_236\" style=\"top: 28202px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.519) </span><span class=\"S3738 S2AF4 S2 c23012wrx\" id=\"t5o_236\" style=\"top: 28220px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3739 S2AF6 S2 c230208jg\" id=\"t5p_236\" style=\"top: 28220px; left: 361px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.947 </span><span class=\"S373A S2AF6 S2 c23038qma\" id=\"t5q_236\" style=\"top: 28220px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.443 </span><span class=\"S373B S2AF6 S2 c23049607\" id=\"t5r_236\" style=\"top: 28220px; left: 531px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.390 </span><span class=\"S373C S2AF6 S2 c2305z3ly\" id=\"t5s_236\" style=\"top: 28220px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.434 </span><span class=\"S373D S2AF6 S2 c230630tj\" id=\"t5t_236\" style=\"top: 28220px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">819 </span><span class=\"S373E S2AF6 S2 c2307qvoo\" id=\"t5u_236\" style=\"top: 28220px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.253 </span><span class=\"S373F S2AF6 S2 c23082r2l\" id=\"t5v_236\" style=\"top: 28252px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Inclu\u00eddas em 'Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es' (nota 29) e em 'Opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S3740 S2AF6 S2 c2309k1qn\" id=\"t5w_236\" style=\"top: 28285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As dota\u00e7\u00f5es de ativos sob direito de uso de 'Edif\u00edcios e outras constru\u00e7\u00f5es' respeitam essencialmente \u00e0 extens\u00e3o do termo do contrato </span><span class=\"S3741 S2AF6 S2 c2310shf1\" id=\"t5x_236\" style=\"top: 28301px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de arrendamento do edif\u00edcio onde a Novabase tem a sua sede, no valor de 6.765m\u20ac, e \u00e0 releva\u00e7\u00e3o contabil\u00edstica do novo escrit\u00f3rio no </span><span class=\"S3742 S2AF6 S2 c231148wl\" id=\"t5y_236\" style=\"top: 28316px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Porto Business Plaza, no valor de 1.493m\u20ac. Houve ainda abates respeitantes ao contrato de arrendamento findo no Porto, no valor bruto </span><span class=\"S3743 S2AF6 S2 c2312qy51\" id=\"t5z_236\" style=\"top: 28331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e deprecia\u00e7\u00f5es acumuladas de igual montante, no valor de 1.345m\u20ac. </span><span class=\"S3744 S2AF6 S2 c2313defb\" id=\"t60_236\" style=\"top: 28359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es e abates de ativos sob direito de uso de 'Equipamento de transporte' est\u00e3o no \u00e2mbito da renova\u00e7\u00e3o normal da frota ao </span><span class=\"S3745 S2AF6 S2 c23146f9z\" id=\"t61_236\" style=\"top: 28374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7o do Grupo. </span><span class=\"S3746 S2AF6 S2 c2315lejz\" id=\"t62_236\" style=\"top: 28402px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o sobre os movimentos ocorridos durante o exerc\u00edcio nos passivos de loca\u00e7\u00e3o relacionados com estes ativos sob direito de uso, </span><span class=\"S3747 S2AF6 S2 c2316oyar\" id=\"t63_236\" style=\"top: 28417px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nomeadamente, gasto de juros e pagamentos de loca\u00e7\u00f5es, pode ser encontrada na nota 21. </span><span class=\"S3748 S2AF6 S2 c2317p6kd\" id=\"t64_236\" style=\"top: 28445px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para as loca\u00e7\u00f5es de curto prazo consideradas na isen\u00e7\u00e3o ao reconhecimento prevista na IFRS 16, o Grupo reconheceu neste exerc\u00edcio, o </span><span class=\"S3749 S2AF6 S2 c23182bd9\" id=\"t65_236\" style=\"top: 28460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante de 162m\u20ac (2022: 149m\u20ac) na rubrica de 'Fornecimentos e servi\u00e7os externos'. </span><span class=\"S3CC8 S2AF4 S2 c37591ear\" id=\"t1p_247\" style=\"top: 42380px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21. </span><span class=\"S3CC9 S2AF4 S2 c3760i491\" id=\"t1q_247\" style=\"top: 42380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3CCA S2AF4 S2 c376163tr\" id=\"t1r_247\" style=\"top: 42409px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3CCB S2AF4 S2 c3762ld92\" id=\"t1s_247\" style=\"top: 42409px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3CCC S2AF4 S2 c3763ow7u\" id=\"t1t_247\" style=\"top: 42440px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o correntes </span><span class=\"S3CCD S2AF6 S2 c3764mtdz\" id=\"t1u_247\" style=\"top: 42454px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CCE S2AF6 S2 c3765b074\" id=\"t1v_247\" style=\"top: 42454px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.587 </span><span class=\"S3CCF S2AF6 S2 c3766y0qm\" id=\"t1w_247\" style=\"top: 42454px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.200 </span><span class=\"S3CD0 S2AF6 S2 c3767ij62\" id=\"t1x_247\" style=\"top: 42468px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CD1 S2AF6 S2 c3768o53k\" id=\"t1y_247\" style=\"top: 42468px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.796 </span><span class=\"S3CD2 S2AF6 S2 c3769a5up\" id=\"t1z_247\" style=\"top: 42468px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3CD3 S2AF6 S2 c3770js1b\" id=\"t20_247\" style=\"top: 42486px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18.383 </span><span class=\"S3CD4 S2AF6 S2 c3771mal4\" id=\"t21_247\" style=\"top: 42486px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.314 </span><span class=\"S3CD5 S2AF4 S2 c3772vo4r\" id=\"t22_247\" style=\"top: 42515px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Correntes </span><span class=\"S3CD6 S2AF6 S2 c3773hgf6\" id=\"t23_247\" style=\"top: 42530px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CD7 S2AF6 S2 c37743s9x\" id=\"t24_247\" style=\"top: 42530px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.475 </span><span class=\"S3CD8 S2AF6 S2 c3775em4e\" id=\"t25_247\" style=\"top: 42530px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CD9 S2AF6 S2 c37763kip\" id=\"t26_247\" style=\"top: 42544px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CDA S2AF6 S2 c3777tp60\" id=\"t27_247\" style=\"top: 42544px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.961 </span><span class=\"S3CDB S2AF6 S2 c3778h47q\" id=\"t28_247\" style=\"top: 42544px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.737 </span><span class=\"S3CDC S2AF6 S2 c3779szgw\" id=\"t29_247\" style=\"top: 42562px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.436 </span><span class=\"S3CDD S2AF6 S2 c3780ko8p\" id=\"t2a_247\" style=\"top: 42562px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.937 </span><span class=\"S3CDE S2AF4 S2 c3781u43a\" id=\"t2b_247\" style=\"top: 42580px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total dos empr\u00e9stimos </span><span class=\"S3CDF S2AF6 S2 c3782evzm\" id=\"t2c_247\" style=\"top: 42580px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3CE0 S2AF6 S2 c3783ndg3\" id=\"t2d_247\" style=\"top: 42580px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3CE1 S2AF6 S2 c3786mjs6\" id=\"t3_248\" style=\"top: 43018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A an\u00e1lise da maturidade das d\u00edvidas reconhecidas em 'Empr\u00e9stimos' \u00e9 como segue: </span><span class=\"S3CE2 S2AF4 S2 c378722yk\" id=\"t4_248\" style=\"top: 43046px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 meses ou </span><span class=\"S3CE3 S2AF4 S2 c3788ovoq\" id=\"t5_248\" style=\"top: 43060px; left: 317px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">menos </span><span class=\"S3CE4 S2AF4 S2 c3789r3oe\" id=\"t6_248\" style=\"top: 43046px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 6 a 12 </span><span class=\"S3CE5 S2AF4 S2 c3790e06a\" id=\"t7_248\" style=\"top: 43060px; left: 410px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">meses </span><span class=\"S3CE6 S2AF4 S2 c3791xfc8\" id=\"t8_248\" style=\"top: 43060px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3CE7 S2AF4 S2 c3792qljg\" id=\"t9_248\" style=\"top: 43060px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3CE8 S2AF4 S2 c3793mkbc\" id=\"ta_248\" style=\"top: 43046px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais de 5 </span><span class=\"S3CE9 S2AF4 S2 c3794dw38\" id=\"tb_248\" style=\"top: 43060px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos </span><span class=\"S3CEA S2AF4 S2 c3795l3a9\" id=\"tc_248\" style=\"top: 43060px; left: 777px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3CEB S2AF6 S2 c3796fa8p\" id=\"td_248\" style=\"top: 43089px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CEC S2AF6 S2 c3797vusv\" id=\"te_248\" style=\"top: 43089px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CED S2AF6 S2 c3798ry9p\" id=\"tf_248\" style=\"top: 43089px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CEE S2AF6 S2 c37990r8s\" id=\"tg_248\" style=\"top: 43089px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CEF S2AF6 S2 c3800acf7\" id=\"th_248\" style=\"top: 43089px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S3CF0 S2AF6 S2 c38011e05\" id=\"ti_248\" style=\"top: 43089px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF1 S2AF6 S2 c3802t6hz\" id=\"tj_248\" style=\"top: 43089px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S3CF2 S2AF6 S2 c38035zge\" id=\"tk_248\" style=\"top: 43103px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CF3 S2AF6 S2 c3804h22a\" id=\"tl_248\" style=\"top: 43103px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.420 </span><span class=\"S3CF4 S2AF6 S2 c3805vaeg\" id=\"tm_248\" style=\"top: 43103px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3CF5 S2AF6 S2 c380604sy\" id=\"tn_248\" style=\"top: 43103px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">769 </span><span class=\"S3CF6 S2AF6 S2 c38071xps\" id=\"to_248\" style=\"top: 43103px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">345 </span><span class=\"S3CF7 S2AF6 S2 c3808vou7\" id=\"tp_248\" style=\"top: 43103px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF8 S2AF6 S2 c38092vph\" id=\"tq_248\" style=\"top: 43103px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3CF9 S2AF4 S2 c3810vxpa\" id=\"tr_248\" style=\"top: 43121px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3CFA S2AF6 S2 c3811elc6\" id=\"ts_248\" style=\"top: 43121px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.520 </span><span class=\"S3CFB S2AF6 S2 c3812xr2m\" id=\"tt_248\" style=\"top: 43121px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.417 </span><span class=\"S3CFC S2AF6 S2 c3813yj2l\" id=\"tu_248\" style=\"top: 43121px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.969 </span><span class=\"S3CFD S2AF6 S2 c3814jaq7\" id=\"tv_248\" style=\"top: 43121px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.345 </span><span class=\"S3CFE S2AF6 S2 c38152llv\" id=\"tw_248\" style=\"top: 43121px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CFF S2AF6 S2 c38164uch\" id=\"tx_248\" style=\"top: 43121px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3D00 S2AF6 S2 c3817br39\" id=\"ty_248\" style=\"top: 43150px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3D01 S2AF6 S2 c38182jyn\" id=\"tz_248\" style=\"top: 43150px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.237 </span><span class=\"S3D02 S2AF6 S2 c38197mkj\" id=\"t10_248\" style=\"top: 43150px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.238 </span><span class=\"S3D03 S2AF6 S2 c3820oas8\" id=\"t11_248\" style=\"top: 43150px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.276 </span><span class=\"S3D04 S2AF6 S2 c3821sohb\" id=\"t12_248\" style=\"top: 43150px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.311 </span><span class=\"S3D05 S2AF6 S2 c3822369x\" id=\"t13_248\" style=\"top: 43150px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D06 S2AF6 S2 c3823e4xd\" id=\"t14_248\" style=\"top: 43150px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.062 </span><span class=\"S3D07 S2AF6 S2 c3824y13b\" id=\"t15_248\" style=\"top: 43165px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3D08 S2AF6 S2 c3825w8yz\" id=\"t16_248\" style=\"top: 43165px; left: 357px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">847 </span><span class=\"S3D09 S2AF6 S2 c3826lcji\" id=\"t17_248\" style=\"top: 43165px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3D0A S2AF6 S2 c382704nx\" id=\"t18_248\" style=\"top: 43165px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.539 </span><span class=\"S3D0B S2AF6 S2 c3828y4fl\" id=\"t19_248\" style=\"top: 43165px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.975 </span><span class=\"S3D0C S2AF6 S2 c3829enwa\" id=\"t1a_248\" style=\"top: 43165px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D0D S2AF6 S2 c3830e4gl\" id=\"t1b_248\" style=\"top: 43165px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D0E S2AF4 S2 c3831p0mv\" id=\"t1c_248\" style=\"top: 43183px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3D0F S2AF6 S2 c3832j54v\" id=\"t1d_248\" style=\"top: 43183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.084 </span><span class=\"S3D10 S2AF6 S2 c3833stld\" id=\"t1e_248\" style=\"top: 43183px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.352 </span><span class=\"S3D11 S2AF6 S2 c3834fcpj\" id=\"t1f_248\" style=\"top: 43183px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.815 </span><span class=\"S3D12 S2AF6 S2 c3835qrf7\" id=\"t1g_248\" style=\"top: 43183px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.286 </span><span class=\"S3D13 S2AF6 S2 c3836du4i\" id=\"t1h_248\" style=\"top: 43183px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D14 S2AF6 S2 c38377kwt\" id=\"t1i_248\" style=\"top: 43183px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3B23 S2AF6 S2 c3838h05j\" id=\"t1j_248\" style=\"top: 43216px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A m\u00e9dia ponderada das taxas de juro efetivas das d\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito \u00e0 data de relato \u00e9 de 4,975% (31.12.22: 4,088%). O </span><span class=\"S3D15 S2AF6 S2 c3839e05c\" id=\"t1k_248\" style=\"top: 43231px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo usa a sua taxa de financiamento incremental no c\u00e1lculo do valor presente dos pagamentos futuros das loca\u00e7\u00f5es, determinada </span><span class=\"S3D16 S2AF6 S2 c3840een4\" id=\"t1l_248\" style=\"top: 43246px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tendo em considera\u00e7\u00e3o as caracter\u00edsticas do contrato (ativo subjacente, garantias do contrato e prazo). A taxa m\u00e9dia ponderada aplicada </span><span class=\"S3D17 S2AF6 S2 c3841edff\" id=\"t1m_248\" style=\"top: 43262px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 data de relato \u00e9 de 4,641% (31.12.22: 2,630%). Nesta nota, os passivos de loca\u00e7\u00e3o s\u00e3o apresentados j\u00e1 descontados dos futuros </span><span class=\"S3D18 S2AF6 S2 c3842rywa\" id=\"t1n_248\" style=\"top: 43277px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros n\u00e3o realizados, os quais ascendem a 1.436m\u20ac \u00e0 data de 31 de dezembro de 2023 (31.12.22: 430m\u20ac). </span><span class=\"S3D1B S2AF6 S2 c3845yxj9\" id=\"t1q_248\" style=\"top: 43347px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos ocorridos nos passivos de loca\u00e7\u00e3o s\u00e3o como segue: </span><span class=\"S3D1C S2AF4 S2 c3846ygua\" id=\"t1r_248\" style=\"top: 43376px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3D1D S2AF4 S2 c3847kedv\" id=\"t1s_248\" style=\"top: 43376px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D1E S2AF4 S2 c3848ql7e\" id=\"t1t_248\" style=\"top: 43407px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3D1F S2AF6 S2 c3849j2mx\" id=\"t1u_248\" style=\"top: 43407px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3D20 S2AF6 S2 c3850us81\" id=\"t1v_248\" style=\"top: 43407px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.800 </span><span class=\"S3D21 S2AF6 S2 c3851akhv\" id=\"t1w_248\" style=\"top: 43421px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S3D22 S2AF6 S2 c3852bqv0\" id=\"t1x_248\" style=\"top: 43421px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(178) </span><span class=\"S3D23 S2AF6 S2 c38539nku\" id=\"t1y_248\" style=\"top: 43421px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D24 S2AF6 S2 c38549zb0\" id=\"t1z_248\" style=\"top: 43435px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aumentos (i) </span><span class=\"S3D25 S2AF6 S2 c38556m90\" id=\"t20_248\" style=\"top: 43435px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.055 </span><span class=\"S3D26 S2AF6 S2 c3856nt8i\" id=\"t21_248\" style=\"top: 43435px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">969 </span><span class=\"S3D27 S2AF6 S2 c3857ojaf\" id=\"t22_248\" style=\"top: 43450px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cancelamento contratos </span><span class=\"S3D28 S2AF6 S2 c3858oka6\" id=\"t23_248\" style=\"top: 43450px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3D29 S2AF6 S2 c38597d4o\" id=\"t24_248\" style=\"top: 43450px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(41) </span><span class=\"S3D2A S2AF6 S2 c38604q5v\" id=\"t25_248\" style=\"top: 43464px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gasto de juros (ii) </span><span class=\"S3D2B S2AF6 S2 c3861cdto\" id=\"t26_248\" style=\"top: 43464px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">370 </span><span class=\"S3D2C S2AF6 S2 c3862mv93\" id=\"t27_248\" style=\"top: 43464px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">276 </span><span class=\"S3D2D S2AF6 S2 c3863pgag\" id=\"t28_248\" style=\"top: 43478px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos de loca\u00e7\u00f5es (iii) </span><span class=\"S3D2E S2AF6 S2 c3864qpgo\" id=\"t29_248\" style=\"top: 43478px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.336) </span><span class=\"S3D2F S2AF6 S2 c3865pzsb\" id=\"t2a_248\" style=\"top: 43478px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.153) </span><span class=\"S3D30 S2AF4 S2 c3866soty\" id=\"t2b_248\" style=\"top: 43496px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3D31 S2AF6 S2 c3867nd39\" id=\"t2c_248\" style=\"top: 43496px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D32 S2AF6 S2 c38688cl5\" id=\"t2d_248\" style=\"top: 43496px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3D33 S2AF6 S2 c3869e071\" id=\"t2e_248\" style=\"top: 43528px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3D34 S2AF6 S2 c3870m9lw\" id=\"t2f_248\" style=\"top: 43528px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui novos contratos, remensura\u00e7\u00e3o de contratos que est\u00e3o dependentes de um \u00edndice ou taxa e modifica\u00e7\u00e3o de contratos que n\u00e3o </span><span class=\"S3D35 S2AF6 S2 c3871zw9d\" id=\"t2g_248\" style=\"top: 43543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificam como uma loca\u00e7\u00e3o separada (termo). </span><span class=\"S3D36 S2AF6 S2 c3872uubb\" id=\"t2h_248\" style=\"top: 43558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) </span><span class=\"S3D37 S2AF6 S2 c38735swf\" id=\"t2i_248\" style=\"top: 43558px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclu\u00eddos em 'Gastos financeiros' (nota 31) e em 'Opera\u00e7\u00f5es descontinuadas' (nota 38). </span><span class=\"S3D38 S2AF6 S2 c3874zi7c\" id=\"t2j_248\" style=\"top: 43574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Classificados como 'Fluxos das Atividades de Financiamento' na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados. </span><span class=\"S3D39 S2AF6 S2 c3875nc3b\" id=\"t2k_248\" style=\"top: 43601px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Informa\u00e7\u00e3o sobre os ativos sob direito de uso relacionados com estes passivos de loca\u00e7\u00e3o pode ser encontrada na nota 7. </span><span class=\"S3D54 S2AF4 S2 c3904zxpu\" id=\"t3_249\" style=\"top: 44318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(a) Reconcilia\u00e7\u00e3o da d\u00edvida l\u00edquida </span><span class=\"S3D55 S2AF6 S2 c3905vgj6\" id=\"t4_249\" style=\"top: 44346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida apresenta-se uma an\u00e1lise da d\u00edvida l\u00edquida e dos movimentos na d\u00edvida l\u00edquida para cada um dos per\u00edodos apresentados. </span><span class=\"S3B66 S2AF4 S2 c3906hh2x\" id=\"t5_249\" style=\"top: 44375px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B67 S2AF4 S2 c390736h9\" id=\"t6_249\" style=\"top: 44375px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3D56 S2AF6 S2 c3908d781\" id=\"t7_249\" style=\"top: 44406px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa pela Demonstra\u00e7\u00e3o dos Fluxos de Caixa </span><span class=\"S3D57 S2AF6 S2 c3909cr9g\" id=\"t8_249\" style=\"top: 44406px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3D58 S2AF6 S2 c3910poaj\" id=\"t9_249\" style=\"top: 44406px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D59 S2AF6 S2 c39113zw2\" id=\"ta_249\" style=\"top: 44420px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis at\u00e9 1 ano (incluindo \"overdrafts\") </span><span class=\"S3D5A S2AF6 S2 c3912tg9c\" id=\"tb_249\" style=\"top: 44420px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.436) </span><span class=\"S3D5B S2AF6 S2 c39137ap3\" id=\"tc_249\" style=\"top: 44420px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.937) </span><span class=\"S3D5C S2AF6 S2 c3914i9zc\" id=\"td_249\" style=\"top: 44434px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos - reembols\u00e1veis ap\u00f3s 1 ano </span><span class=\"S3D5D S2AF6 S2 c3915coy4\" id=\"te_249\" style=\"top: 44434px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(18.383) </span><span class=\"S3D5E S2AF6 S2 c3916yl8b\" id=\"tf_249\" style=\"top: 44434px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.314) </span><span class=\"S3D5F S2AF4 S2 c3917u6bx\" id=\"tg_249\" style=\"top: 44452px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3B72 S2AF6 S2 c39185pst\" id=\"th_249\" style=\"top: 44452px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span><span class=\"S3B73 S2AF6 S2 c3919cxji\" id=\"ti_249\" style=\"top: 44452px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3D60 S2AF4 S2 c3920bpsg\" id=\"tj_249\" style=\"top: 44512px; left: 321px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e </span><span class=\"S3D61 S2AF4 S2 c39215o3i\" id=\"tk_249\" style=\"top: 44526px; left: 305px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">equivalentes </span><span class=\"S3D62 S2AF4 S2 c3922x8ie\" id=\"tl_249\" style=\"top: 44540px; left: 322px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a caixa </span><span class=\"S3D63 S2AF4 S2 c3923h5li\" id=\"tm_249\" style=\"top: 44484px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D64 S2AF4 S2 c3924ftwa\" id=\"tn_249\" style=\"top: 44498px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D65 S2AF4 S2 c39258tlh\" id=\"to_249\" style=\"top: 44512px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D66 S2AF4 S2 c3926fnul\" id=\"tp_249\" style=\"top: 44526px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D67 S2AF4 S2 c3927af4h\" id=\"tq_249\" style=\"top: 44540px; left: 423px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D68 S2AF4 S2 c39286prj\" id=\"tr_249\" style=\"top: 44484px; left: 499px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a </span><span class=\"S3D69 S2AF4 S2 c3929cdj2\" id=\"ts_249\" style=\"top: 44498px; left: 492px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">institui\u00e7\u00f5es </span><span class=\"S3D6A S2AF4 S2 c3930bcdo\" id=\"tt_249\" style=\"top: 44512px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito </span><span class=\"S3D6B S2AF4 S2 c3931y3sk\" id=\"tu_249\" style=\"top: 44526px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D6C S2AF4 S2 c3932vdzg\" id=\"tv_249\" style=\"top: 44540px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D6D S2AF4 S2 c3933g5gc\" id=\"tw_249\" style=\"top: 44498px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D6E S2AF4 S2 c39340u5n\" id=\"tx_249\" style=\"top: 44512px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D6F S2AF4 S2 c3935vdo6\" id=\"ty_249\" style=\"top: 44526px; left: 586px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &lt;1 </span><span class=\"S3D70 S2AF4 S2 c3936sy0c\" id=\"tz_249\" style=\"top: 44540px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D71 S2AF4 S2 c393786m6\" id=\"t10_249\" style=\"top: 44498px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de </span><span class=\"S3D72 S2AF4 S2 c393840l5\" id=\"t11_249\" style=\"top: 44512px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o </span><span class=\"S3D73 S2AF4 S2 c39397icy\" id=\"t12_249\" style=\"top: 44526px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reemb. &gt;1 </span><span class=\"S3D74 S2AF4 S2 c3940or9t\" id=\"t13_249\" style=\"top: 44540px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ano </span><span class=\"S3D75 S2AF4 S2 c3941hsu4\" id=\"t14_249\" style=\"top: 44540px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvida l\u00edquida </span><span class=\"S3D76 S2AF4 S2 c3942k1ay\" id=\"t15_249\" style=\"top: 44570px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 1 de janeiro de 2022 </span><span class=\"S3D77 S2AF6 S2 c394344el\" id=\"t16_249\" style=\"top: 44570px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68.433 </span><span class=\"S3D78 S2AF6 S2 c3944vosa\" id=\"t17_249\" style=\"top: 44570px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6.800) </span><span class=\"S3D79 S2AF6 S2 c3945qoy4\" id=\"t18_249\" style=\"top: 44570px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.400) </span><span class=\"S3D7A S2AF6 S2 c3946vtxn\" id=\"t19_249\" style=\"top: 44570px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.783) </span><span class=\"S3D7B S2AF6 S2 c39471chv\" id=\"t1a_249\" style=\"top: 44570px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.017) </span><span class=\"S3D7C S2AF6 S2 c3948kna1\" id=\"t1b_249\" style=\"top: 44570px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.433 </span><span class=\"S3D7D S2EAB S2 c3949cnbd\" id=\"t1c_249\" style=\"top: 44598px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3D7E S2AF6 S2 c3950rb7z\" id=\"t1d_249\" style=\"top: 44598px; left: 337px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(26.750) </span><span class=\"S3D7F S2AF6 S2 c3951sma2\" id=\"t1e_249\" style=\"top: 44598px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.800 </span><span class=\"S3D80 S2AF6 S2 c3952w103\" id=\"t1f_249\" style=\"top: 44598px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D81 S2AF6 S2 c3953lup3\" id=\"t1g_249\" style=\"top: 44598px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.877 </span><span class=\"S3D82 S2AF6 S2 c39547ll8\" id=\"t1h_249\" style=\"top: 44598px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D83 S2AF6 S2 c39556n44\" id=\"t1i_249\" style=\"top: 44598px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.073) </span><span class=\"S3D84 S2AF6 S2 c3956bkhz\" id=\"t1j_249\" style=\"top: 44612px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3D85 S2AF6 S2 c3957d40m\" id=\"t1k_249\" style=\"top: 44612px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D86 S2AF6 S2 c3958gcwh\" id=\"t1l_249\" style=\"top: 44612px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D87 S2AF6 S2 c3959vb2e\" id=\"t1m_249\" style=\"top: 44612px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D88 S2AF6 S2 c39609u7k\" id=\"t1n_249\" style=\"top: 44612px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D89 S2AF6 S2 c3961jkkm\" id=\"t1o_249\" style=\"top: 44612px; left: 719px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8A S2AF6 S2 c39622rzr\" id=\"t1p_249\" style=\"top: 44612px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(969) </span><span class=\"S3D8B S2AF6 S2 c39631zbo\" id=\"t1q_249\" style=\"top: 44626px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3D8C S2AF6 S2 c3964p7bh\" id=\"t1r_249\" style=\"top: 44626px; left: 343px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D8D S2AF6 S2 c39658xf2\" id=\"t1s_249\" style=\"top: 44626px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8E S2AF6 S2 c3966w6y6\" id=\"t1t_249\" style=\"top: 44626px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D8F S2AF6 S2 c3967vy2a\" id=\"t1u_249\" style=\"top: 44626px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D90 S2AF6 S2 c3968hnc7\" id=\"t1v_249\" style=\"top: 44626px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D91 S2AF6 S2 c39699wky\" id=\"t1w_249\" style=\"top: 44626px; left: 800px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.063) </span><span class=\"S3D92 S2AF6 S2 c3970iwav\" id=\"t1x_249\" style=\"top: 44641px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3D93 S2AF6 S2 c3971mhgq\" id=\"t1y_249\" style=\"top: 44641px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D94 S2AF6 S2 c39727k8m\" id=\"t1z_249\" style=\"top: 44641px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D95 S2AF6 S2 c3973ujcg\" id=\"t20_249\" style=\"top: 44641px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3D96 S2AF6 S2 c3974mmct\" id=\"t21_249\" style=\"top: 44641px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.831) </span><span class=\"S3D97 S2AF6 S2 c3975k0j3\" id=\"t22_249\" style=\"top: 44641px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.872 </span><span class=\"S3D98 S2AF6 S2 c3976rc72\" id=\"t23_249\" style=\"top: 44641px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41 </span><span class=\"S3D99 S2AF4 S2 c3977ntzu\" id=\"t24_249\" style=\"top: 44659px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3D9A S2AF6 S2 c3978gwx7\" id=\"t25_249\" style=\"top: 44659px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.620 </span><span class=\"S3D9B S2AF6 S2 c3979wp6k\" id=\"t26_249\" style=\"top: 44659px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.200) </span><span class=\"S3D9C S2AF6 S2 c39801izs\" id=\"t27_249\" style=\"top: 44659px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5.200) </span><span class=\"S3D9D S2AF6 S2 c39813wft\" id=\"t28_249\" style=\"top: 44659px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.737) </span><span class=\"S3D9E S2AF6 S2 c3982t90q\" id=\"t29_249\" style=\"top: 44659px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.114) </span><span class=\"S3D9F S2AF6 S2 c39830wgm\" id=\"t2a_249\" style=\"top: 44659px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.369 </span><span class=\"S3DA0 S2EAB S2 c39846uhj\" id=\"t2b_249\" style=\"top: 44688px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cashflows </span><span class=\"S3DA1 S2AF6 S2 c3985cvsn\" id=\"t2c_249\" style=\"top: 44688px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.218 </span><span class=\"S3DA2 S2AF6 S2 c3986w6jd\" id=\"t2d_249\" style=\"top: 44688px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.338 </span><span class=\"S3DA3 S2AF6 S2 c39874x76\" id=\"t2e_249\" style=\"top: 44688px; left: 520px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(12.000) </span><span class=\"S3DA4 S2AF6 S2 c3988by3p\" id=\"t2f_249\" style=\"top: 44688px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.966 </span><span class=\"S3DA5 S2AF6 S2 c3989v3qh\" id=\"t2g_249\" style=\"top: 44688px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA6 S2AF6 S2 c3990e35h\" id=\"t2h_249\" style=\"top: 44688px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.522 </span><span class=\"S3DA7 S2AF6 S2 c3991cex0\" id=\"t2i_249\" style=\"top: 44702px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es - passivos de loca\u00e7\u00e3o </span><span class=\"S3DA8 S2AF6 S2 c3992msx0\" id=\"t2j_249\" style=\"top: 44702px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DA9 S2AF6 S2 c3993zmf3\" id=\"t2k_249\" style=\"top: 44702px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAA S2AF6 S2 c39942aez\" id=\"t2l_249\" style=\"top: 44702px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAB S2AF6 S2 c39950hyr\" id=\"t2m_249\" style=\"top: 44702px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DAC S2AF6 S2 c3996mkgw\" id=\"t2n_249\" style=\"top: 44702px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAD S2AF6 S2 c3997e8x5\" id=\"t2o_249\" style=\"top: 44702px; left: 793px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.055) </span><span class=\"S3DAE S2AF6 S2 c3998sztz\" id=\"t2p_249\" style=\"top: 44716px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito das diferen\u00e7as de c\u00e2mbio </span><span class=\"S3DAF S2AF6 S2 c3999nbdd\" id=\"t2q_249\" style=\"top: 44716px; left: 354px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB0 S2AF6 S2 c40001u2j\" id=\"t2r_249\" style=\"top: 44716px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB1 S2AF6 S2 c4001nu0g\" id=\"t2s_249\" style=\"top: 44716px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB2 S2AF6 S2 c4002ac19\" id=\"t2t_249\" style=\"top: 44716px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB3 S2AF6 S2 c4003ocye\" id=\"t2u_249\" style=\"top: 44716px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB4 S2AF6 S2 c4004jyqu\" id=\"t2v_249\" style=\"top: 44716px; left: 811px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(388) </span><span class=\"S3DB5 S2AF6 S2 c4005esex\" id=\"t2w_249\" style=\"top: 44730px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito da varia\u00e7\u00e3o de per\u00edmetro </span><span class=\"S3DB6 S2AF6 S2 c4006j8zn\" id=\"t2x_249\" style=\"top: 44730px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB7 S2AF6 S2 c4007rmgq\" id=\"t2y_249\" style=\"top: 44730px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB8 S2AF6 S2 c40083f9a\" id=\"t2z_249\" style=\"top: 44730px; left: 561px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DB9 S2AF6 S2 c4009lpp3\" id=\"t30_249\" style=\"top: 44730px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBA S2AF6 S2 c40106pd9\" id=\"t31_249\" style=\"top: 44730px; left: 728px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBB S2AF6 S2 c40112zyk\" id=\"t32_249\" style=\"top: 44730px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S3DBC S2AF6 S2 c4012sfyb\" id=\"t33_249\" style=\"top: 44744px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros movimentos non-cash </span><span class=\"S3DBD S2AF6 S2 c4013o07y\" id=\"t34_249\" style=\"top: 44744px; left: 378px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3DBE S2AF6 S2 c4014n2a8\" id=\"t35_249\" style=\"top: 44744px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.613) </span><span class=\"S3DBF S2AF6 S2 c4015hnjl\" id=\"t36_249\" style=\"top: 44744px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.613 </span><span class=\"S3DC0 S2AF6 S2 c4016zu07\" id=\"t37_249\" style=\"top: 44744px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.190) </span><span class=\"S3DC1 S2AF6 S2 c4017zbfn\" id=\"t38_249\" style=\"top: 44744px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.195 </span><span class=\"S3DC2 S2AF6 S2 c40181u4v\" id=\"t39_249\" style=\"top: 44744px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S3DC3 S2AF4 S2 c4019o3et\" id=\"t3a_249\" style=\"top: 44763px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3DC4 S2AF6 S2 c402099s9\" id=\"t3b_249\" style=\"top: 44763px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">81.450 </span><span class=\"S3DC5 S2AF6 S2 c4021gx0d\" id=\"t3c_249\" style=\"top: 44763px; left: 435px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7.475) </span><span class=\"S3DC6 S2AF6 S2 c40228rxv\" id=\"t3d_249\" style=\"top: 44763px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(8.587) </span><span class=\"S3DC7 S2AF6 S2 c4023ll00\" id=\"t3e_249\" style=\"top: 44763px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.961) </span><span class=\"S3DC8 S2AF6 S2 c4024upif\" id=\"t3f_249\" style=\"top: 44763px; left: 708px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9.796) </span><span class=\"S3DC9 S2AF6 S2 c40258jav\" id=\"t3g_249\" style=\"top: 44763px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53.631 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14934": {
   "value": "<span class=\"S30FE S2EAB S2 c684yho4\" id=\"ta_225\" style=\"top: 13256px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.20. </span><span class=\"S30FF S2EAB S2 c685a2oe\" id=\"tb_225\" style=\"top: 13256px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S3100 S2AF6 S2 c686o995\" id=\"tc_225\" style=\"top: 13283px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As loca\u00e7\u00f5es do Grupo referem-se principalmente ao contrato de arrendamento do edif\u00edcio onde a Novabase tem a sua sede e a contratos </span><span class=\"S3101 S2AF6 S2 c687zqml\" id=\"td_225\" style=\"top: 13299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de arrendamento de outras instala\u00e7\u00f5es onde o Grupo desenvolve a sua atividade, com prazos iniciais entre 1 e 5 anos, que podem ter </span><span class=\"S3102 S2AF6 S2 c6880knr\" id=\"te_225\" style=\"top: 13314px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de renova\u00e7\u00e3o ou rescis\u00e3o. As rendas s\u00e3o atualizadas anualmente refletindo os valores da infla\u00e7\u00e3o e/ou de mercado. </span><span class=\"S3103 S2AF6 S2 c689ghk0\" id=\"tf_225\" style=\"top: 13342px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase aplica isen\u00e7\u00f5es ao reconhecimento de loca\u00e7\u00f5es de curto prazo para arrendamentos de instala\u00e7\u00f5es com um termo igual ou </span><span class=\"S3104 S2AF6 S2 c690y2sq\" id=\"tg_225\" style=\"top: 13357px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inferior a 12 meses. O Grupo reconhece os pagamentos de loca\u00e7\u00e3o associados a essas loca\u00e7\u00f5es como gasto em resultados pelo m\u00e9todo </span><span class=\"S3105 S2AF6 S2 c691xm9h\" id=\"th_225\" style=\"top: 13372px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">linear ao longo do prazo da loca\u00e7\u00e3o. O Grupo n\u00e3o possui loca\u00e7\u00f5es de ativos de baixo valor. </span><span class=\"S3106 S2AF6 S2 c692hr6z\" id=\"ti_225\" style=\"top: 13400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos sob direito de uso </span><span class=\"S3107 S2AF6 S2 c693x8tu\" id=\"tj_225\" style=\"top: 13427px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo reconhece um ativo sob direito de uso na data de in\u00edcio da loca\u00e7\u00e3o (i.e., na data em que o ativo subjacente est\u00e1 dispon\u00edvel para </span><span class=\"S3108 S2AF6 S2 c694b51z\" id=\"tk_225\" style=\"top: 13443px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uso). O ativo sob direito de uso \u00e9 inicialmente mensurado ao custo e subsequentemente depreciado usando o m\u00e9todo linear a partir da </span><span class=\"S3109 S2AF6 S2 c695tp4t\" id=\"tl_225\" style=\"top: 13458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">data de in\u00edcio at\u00e9 ao menor entre o final da vida \u00fatil do ativo sob direito de uso e o termo da loca\u00e7\u00e3o. As vidas \u00fateis estimadas dos ativos </span><span class=\"S310A S2AF6 S2 c696af4a\" id=\"tm_225\" style=\"top: 13473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sob direito de uso s\u00e3o determinadas na mesma base dos ativos fixos tang\u00edveis. Adicionalmente, o ativo sob direito de uso \u00e9 periodicamente </span><span class=\"S310B S2AF6 S2 c697ogn5\" id=\"tn_225\" style=\"top: 13489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reduzido de perdas por imparidade, se existirem, e ajustado por certas remensura\u00e7\u00f5es do passivo de loca\u00e7\u00e3o. </span><span class=\"S310C S2AF6 S2 c69829xm\" id=\"to_225\" style=\"top: 13516px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Passivos de loca\u00e7\u00e3o </span><span class=\"S310D S2AF6 S2 c6995yib\" id=\"tp_225\" style=\"top: 13543px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na data de in\u00edcio da loca\u00e7\u00e3o, o Grupo reconhece passivos de loca\u00e7\u00e3o mensurados ao valor presente dos pagamentos futuros da loca\u00e7\u00e3o. </span><span class=\"S310E S2AF6 S2 c700b6fi\" id=\"tq_225\" style=\"top: 13559px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os pagamentos de loca\u00e7\u00e3o incluem o pre\u00e7o de exerc\u00edcio de op\u00e7\u00f5es de compra ou renova\u00e7\u00e3o razoavelmente certas de serem exercidas </span><span class=\"S310F S2AF6 S2 c7011k02\" id=\"tr_225\" style=\"top: 13574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pelo Grupo ou pagamentos de penalidades de rescis\u00e3o de loca\u00e7\u00f5es, se o prazo da loca\u00e7\u00e3o refletir a op\u00e7\u00e3o do Grupo de rescindir o </span><span class=\"S3110 S2AF6 S2 c702vy18\" id=\"ts_225\" style=\"top: 13589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contrato. </span><span class=\"S3111 S2AF6 S2 c7038iwp\" id=\"tt_225\" style=\"top: 13617px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No c\u00e1lculo do valor presente dos pagamentos futuros da loca\u00e7\u00e3o, o Grupo usa a sua taxa incremental de financiamento se a taxa de juro </span><span class=\"S3112 S2AF6 S2 c704v1od\" id=\"tu_225\" style=\"top: 13632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impl\u00edcita na loca\u00e7\u00e3o n\u00e3o for facilmente determin\u00e1vel. Subsequentemente, o valor dos passivos de loca\u00e7\u00e3o \u00e9 incrementado pelo valor dos </span><span class=\"S3113 S2AF6 S2 c705qbvg\" id=\"tv_225\" style=\"top: 13648px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">juros e diminu\u00eddo pelos pagamentos de loca\u00e7\u00e3o. </span><span class=\"S3114 S2AF6 S2 c7065nku\" id=\"tw_225\" style=\"top: 13675px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, os passivos de loca\u00e7\u00e3o s\u00e3o remensurados quando existe uma altera\u00e7\u00e3o nos pagamentos futuros da loca\u00e7\u00e3o derivados de </span><span class=\"S3115 S2AF6 S2 c70717wt\" id=\"tx_225\" style=\"top: 13690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma varia\u00e7\u00e3o de um \u00edndice ou uma taxa, se existir uma altera\u00e7\u00e3o na estimativa do valor que se espera pagar como valor residual </span><span class=\"S3116 S2AF6 S2 c708v6pw\" id=\"ty_225\" style=\"top: 13706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">garantido, ou se o Grupo alterar a sua avalia\u00e7\u00e3o sobre se ir\u00e1 exercer uma op\u00e7\u00e3o de compra, renova\u00e7\u00e3o ou rescis\u00e3o. Quando o passivo de </span><span class=\"S3117 S2AF6 S2 c7098az0\" id=\"tz_225\" style=\"top: 13721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00e3o \u00e9 remensurado desta forma, os pagamentos de loca\u00e7\u00e3o revistos s\u00e3o descontados \u00e0 taxa incremental de financiamento inicial, e </span><span class=\"S3118 S2AF6 S2 c710yh19\" id=\"t10_225\" style=\"top: 13736px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um ajustamento correspondente \u00e9 feito no valor contabil\u00edstico do ativo sob direito de uso, ou \u00e9 registado em resultados se o valor </span><span class=\"S3119 S2AF6 S2 c711h9cu\" id=\"t11_225\" style=\"top: 13752px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edstico do ativo sob direito de uso tiver sido reduzido a zero. </span><span class=\"S311A S2AF6 S2 c712g78r\" id=\"t12_225\" style=\"top: 13779px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sempre que o contrato de loca\u00e7\u00e3o \u00e9 modificado e a modifica\u00e7\u00e3o n\u00e3o qualifica como uma loca\u00e7\u00e3o separada, a Novabase procede \u00e0 </span><span class=\"S311B S2AF6 S2 c713ccoa\" id=\"t13_225\" style=\"top: 13795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remensura\u00e7\u00e3o do passivo (e ajusta o ativo sob direito de uso em conformidade), descontando os pagamentos de loca\u00e7\u00e3o revistos, \u00e0 taxa </span><span class=\"S311C S2AF6 S2 c714echl\" id=\"t14_225\" style=\"top: 13810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">incremental de financiamento determinada \u00e0 data da modifica\u00e7\u00e3o. </span><span class=\"S3368 S2EAB S2 c1315ybyb\" id=\"t1e_231\" style=\"top: 21693px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">h) </span><span class=\"S3369 S2EAB S2 c1316da0u\" id=\"t1f_231\" style=\"top: 21693px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Loca\u00e7\u00f5es </span><span class=\"S336A S2AF6 S2 c1317kr70\" id=\"t1g_231\" style=\"top: 21720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce julgamento na determina\u00e7\u00e3o do prazo da loca\u00e7\u00e3o para alguns contratos que t\u00eam op\u00e7\u00f5es de renova\u00e7\u00e3o ou de </span><span class=\"S336B S2AF6 S2 c1318vd1i\" id=\"t1h_231\" style=\"top: 21735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cancelamento, ou seja, considera todos os fatores relevantes que constituem um incentivo econ\u00f3mico ao exerc\u00edcio das op\u00e7\u00f5es. A </span><span class=\"S336C S2AF6 S2 c1319vlq5\" id=\"t1i_231\" style=\"top: 21751px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">avalia\u00e7\u00e3o sobre se \u00e9 razoavelmente certo que o Grupo exer\u00e7a as op\u00e7\u00f5es de renova\u00e7\u00e3o ou razoavelmente certo que n\u00e3o ir\u00e1 exercer as </span><span class=\"S336D S2AF6 S2 c1320smky\" id=\"t1j_231\" style=\"top: 21766px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">op\u00e7\u00f5es de cancelamento antecipado t\u00eam impacto no prazo da loca\u00e7\u00e3o, o que afeta significativamente o montante de passivos de loca\u00e7\u00e3o </span><span class=\"S336E S2AF6 S2 c1321mqtv\" id=\"t1k_231\" style=\"top: 21781px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e ativos sob direito de uso reconhecidos. Ap\u00f3s a data inicial, o Grupo reavalia o prazo da loca\u00e7\u00e3o se existir um evento significativo ou </span><span class=\"S336F S2AF6 S2 c132227hd\" id=\"t1l_231\" style=\"top: 21796px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o de circunst\u00e2ncias que est\u00e3o no seu controlo e que afetam a sua capacidade de exercer (ou n\u00e3o) as op\u00e7\u00f5es. </span><span class=\"S3370 S2AF6 S2 c1323o9vk\" id=\"t1m_231\" style=\"top: 21824px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo exerce ainda julgamento na determina\u00e7\u00e3o da taxa incremental de financiamento a aplicar a cada carteira de loca\u00e7\u00f5es </span><span class=\"S3371 S2AF6 S2 c13249v7r\" id=\"t1n_231\" style=\"top: 21839px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">identificada e na determina\u00e7\u00e3o do valor residual garantido, componente dos pagamentos de loca\u00e7\u00e3o. Neste \u00faltimo caso, de acordo com </span><span class=\"S3372 S2AF6 S2 c1325y409\" id=\"t1o_231\" style=\"top: 21855px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a IFRS 16, a Gest\u00e3o considera no c\u00e1lculo do passivo de loca\u00e7\u00e3o o valor que estima vir a pagar. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14967": {
   "value": "<span class=\"S311D S2EAB S2 c715305m\" id=\"t15_225\" style=\"top: 13843px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.21. </span><span class=\"S311E S2EAB S2 c71668pc\" id=\"t16_225\" style=\"top: 13843px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S311F S2AF6 S2 c717vhv0\" id=\"t17_225\" style=\"top: 13871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza instrumentos financeiros derivados para cobertura dos riscos de taxa de c\u00e2mbio a que est\u00e1 exposta. Os instrumentos </span><span class=\"S3120 S2AF6 S2 c718o271\" id=\"t18_225\" style=\"top: 13886px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros utilizados s\u00e3o contratos \"</span><span class=\"S3121 S2EAB S2 c719rzbd\" id=\"t19_225\" style=\"top: 13886px; left: 297px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards</span><span class=\"S3122 S2AF6 S2 c720ldp8\" id=\"t1a_225\" style=\"top: 13886px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\". A Novabase n\u00e3o utiliza instrumentos financeiros para especula\u00e7\u00e3o. A negocia\u00e7\u00e3o dos </span><span class=\"S3123 S2AF6 S2 c721gugu\" id=\"t1b_225\" style=\"top: 13902px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros derivados \u00e9 realizada pelo departamento financeiro, obedecendo a normas definidas e aprovadas pelo Conselho </span><span class=\"S3124 S2AF6 S2 c7220u0r\" id=\"t1c_225\" style=\"top: 13917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Administra\u00e7\u00e3o do Grupo. Os instrumentos financeiros derivados s\u00e3o mensurados inicial e subsequentemente pelo respetivo justo valor. </span><span class=\"S3125 S2AF6 S2 c723chog\" id=\"t1d_225\" style=\"top: 13932px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O m\u00e9todo de reconhecimento depende da natureza e objetivo da sua contrata\u00e7\u00e3o. </span><span class=\"S3126 S2AF4 S2 c7242jmg\" id=\"t1e_225\" style=\"top: 13960px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Instrumentos de negocia\u00e7\u00e3o </span><span class=\"S3127 S2AF6 S2 c725qlf8\" id=\"t1f_225\" style=\"top: 13976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros derivados do Grupo Novabase, embora contratados com o objetivo de efetuar cobertura econ\u00f3mica de acordo </span><span class=\"S3128 S2AF6 S2 c726unov\" id=\"t1g_225\" style=\"top: 13991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as pol\u00edticas de gest\u00e3o de risco do Grupo, n\u00e3o cumprem todas as disposi\u00e7\u00f5es da IAS 39 no que respeita \u00e0 possibilidade de qualifica\u00e7\u00e3o </span><span class=\"S3129 S2AF6 S2 c727tjsu\" id=\"t1h_225\" style=\"top: 14007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como contabilidade de cobertura, pelo que as respetivas varia\u00e7\u00f5es no justo valor s\u00e3o registadas na demonstra\u00e7\u00e3o dos resultados, em </span><span class=\"S312A S2AF6 S2 c728yifj\" id=\"t1i_225\" style=\"top: 14022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros do per\u00edodo em que ocorrem. </span><span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span><span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14969": {
   "value": "<span class=\"S311D S2EAB S2 c715305m\" id=\"t15_225\" style=\"top: 13843px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.21. </span><span class=\"S311E S2EAB S2 c71668pc\" id=\"t16_225\" style=\"top: 13843px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S311F S2AF6 S2 c717vhv0\" id=\"t17_225\" style=\"top: 13871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza instrumentos financeiros derivados para cobertura dos riscos de taxa de c\u00e2mbio a que est\u00e1 exposta. Os instrumentos </span><span class=\"S3120 S2AF6 S2 c718o271\" id=\"t18_225\" style=\"top: 13886px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros utilizados s\u00e3o contratos \"</span><span class=\"S3121 S2EAB S2 c719rzbd\" id=\"t19_225\" style=\"top: 13886px; left: 297px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards</span><span class=\"S3122 S2AF6 S2 c720ldp8\" id=\"t1a_225\" style=\"top: 13886px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\". A Novabase n\u00e3o utiliza instrumentos financeiros para especula\u00e7\u00e3o. A negocia\u00e7\u00e3o dos </span><span class=\"S3123 S2AF6 S2 c721gugu\" id=\"t1b_225\" style=\"top: 13902px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros derivados \u00e9 realizada pelo departamento financeiro, obedecendo a normas definidas e aprovadas pelo Conselho </span><span class=\"S3124 S2AF6 S2 c7220u0r\" id=\"t1c_225\" style=\"top: 13917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Administra\u00e7\u00e3o do Grupo. Os instrumentos financeiros derivados s\u00e3o mensurados inicial e subsequentemente pelo respetivo justo valor. </span><span class=\"S3125 S2AF6 S2 c723chog\" id=\"t1d_225\" style=\"top: 13932px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O m\u00e9todo de reconhecimento depende da natureza e objetivo da sua contrata\u00e7\u00e3o. </span><span class=\"S3126 S2AF4 S2 c7242jmg\" id=\"t1e_225\" style=\"top: 13960px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Instrumentos de negocia\u00e7\u00e3o </span><span class=\"S3127 S2AF6 S2 c725qlf8\" id=\"t1f_225\" style=\"top: 13976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros derivados do Grupo Novabase, embora contratados com o objetivo de efetuar cobertura econ\u00f3mica de acordo </span><span class=\"S3128 S2AF6 S2 c726unov\" id=\"t1g_225\" style=\"top: 13991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as pol\u00edticas de gest\u00e3o de risco do Grupo, n\u00e3o cumprem todas as disposi\u00e7\u00f5es da IAS 39 no que respeita \u00e0 possibilidade de qualifica\u00e7\u00e3o </span><span class=\"S3129 S2AF6 S2 c727tjsu\" id=\"t1h_225\" style=\"top: 14007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como contabilidade de cobertura, pelo que as respetivas varia\u00e7\u00f5es no justo valor s\u00e3o registadas na demonstra\u00e7\u00e3o dos resultados, em </span><span class=\"S312A S2AF6 S2 c728yifj\" id=\"t1i_225\" style=\"top: 14022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros do per\u00edodo em que ocorrem. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14970": {
   "value": "<span class=\"S311D S2EAB S2 c715305m\" id=\"t15_225\" style=\"top: 13843px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.21. </span><span class=\"S311E S2EAB S2 c71668pc\" id=\"t16_225\" style=\"top: 13843px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S311F S2AF6 S2 c717vhv0\" id=\"t17_225\" style=\"top: 13871px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza instrumentos financeiros derivados para cobertura dos riscos de taxa de c\u00e2mbio a que est\u00e1 exposta. Os instrumentos </span><span class=\"S3120 S2AF6 S2 c718o271\" id=\"t18_225\" style=\"top: 13886px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros utilizados s\u00e3o contratos \"</span><span class=\"S3121 S2EAB S2 c719rzbd\" id=\"t19_225\" style=\"top: 13886px; left: 297px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards</span><span class=\"S3122 S2AF6 S2 c720ldp8\" id=\"t1a_225\" style=\"top: 13886px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\". A Novabase n\u00e3o utiliza instrumentos financeiros para especula\u00e7\u00e3o. A negocia\u00e7\u00e3o dos </span><span class=\"S3123 S2AF6 S2 c721gugu\" id=\"t1b_225\" style=\"top: 13902px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos financeiros derivados \u00e9 realizada pelo departamento financeiro, obedecendo a normas definidas e aprovadas pelo Conselho </span><span class=\"S3124 S2AF6 S2 c7220u0r\" id=\"t1c_225\" style=\"top: 13917px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de Administra\u00e7\u00e3o do Grupo. Os instrumentos financeiros derivados s\u00e3o mensurados inicial e subsequentemente pelo respetivo justo valor. </span><span class=\"S3125 S2AF6 S2 c723chog\" id=\"t1d_225\" style=\"top: 13932px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O m\u00e9todo de reconhecimento depende da natureza e objetivo da sua contrata\u00e7\u00e3o. </span><span class=\"S3126 S2AF4 S2 c7242jmg\" id=\"t1e_225\" style=\"top: 13960px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) Instrumentos de negocia\u00e7\u00e3o </span><span class=\"S3127 S2AF6 S2 c725qlf8\" id=\"t1f_225\" style=\"top: 13976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros derivados do Grupo Novabase, embora contratados com o objetivo de efetuar cobertura econ\u00f3mica de acordo </span><span class=\"S3128 S2AF6 S2 c726unov\" id=\"t1g_225\" style=\"top: 13991px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com as pol\u00edticas de gest\u00e3o de risco do Grupo, n\u00e3o cumprem todas as disposi\u00e7\u00f5es da IAS 39 no que respeita \u00e0 possibilidade de qualifica\u00e7\u00e3o </span><span class=\"S3129 S2AF6 S2 c727tjsu\" id=\"t1h_225\" style=\"top: 14007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como contabilidade de cobertura, pelo que as respetivas varia\u00e7\u00f5es no justo valor s\u00e3o registadas na demonstra\u00e7\u00e3o dos resultados, em </span><span class=\"S312A S2AF6 S2 c728yifj\" id=\"t1i_225\" style=\"top: 14022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultados financeiros do per\u00edodo em que ocorrem. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14985": {
   "value": "<span class=\"S312B S2EAB S2 c7294bz3\" id=\"t1j_225\" style=\"top: 14055px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.22. </span><span class=\"S312C S2EAB S2 c730yjnb\" id=\"t1k_225\" style=\"top: 14055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Distribui\u00e7\u00e3o de dividendos </span><span class=\"S312D S2AF6 S2 c731g2a0\" id=\"t1l_225\" style=\"top: 14083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A distribui\u00e7\u00e3o de dividendos a acionistas \u00e9 reconhecida como um passivo na data em que \u00e9 aprovada pelos acionistas. </span><span class=\"S3FB5 S2AF4 S2 c4550qnre\" id=\"t2k_254\" style=\"top: 51572px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35. </span><span class=\"S3FB6 S2AF4 S2 c4551xwyw\" id=\"t2l_254\" style=\"top: 51572px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dividendos por a\u00e7\u00e3o </span><span class=\"S3FB7 S2AF6 S2 c4552asps\" id=\"t2m_254\" style=\"top: 51600px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022 n\u00e3o foram distribu\u00eddos dividendos aos acionistas. No ano de 2023 foi distribu\u00eddo o montante de 2.784m\u20ac aos acionistas a t\u00edtulo </span><span class=\"S3FB8 S2AF6 S2 c4553p17z\" id=\"t2n_254\" style=\"top: 51615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de dividendos, correspondente a um valor por a\u00e7\u00e3o de 0,10 Euros relativamente ao n\u00famero total de a\u00e7\u00f5es ordin\u00e1rias emitidas. Este </span><span class=\"S3FB9 S2AF6 S2 c455446dk\" id=\"t2o_254\" style=\"top: 51631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante difere do relevado na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados devido \u00e0 distribui\u00e7\u00e3o de reservas livres tamb\u00e9m ocorrida </span><span class=\"S3FBA S2AF6 S2 c4555xlgn\" id=\"t2p_254\" style=\"top: 51646px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">neste per\u00edodo e \u00e0 remunera\u00e7\u00e3o das a\u00e7\u00f5es pr\u00f3prias em carteira (ver nota 19). </span><span class=\"S3FBB S2AF6 S2 c4556ltry\" id=\"t2q_254\" style=\"top: 51673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Relativamente ao exerc\u00edcio de 2023, o Conselho de Administra\u00e7\u00e3o ir\u00e1 propor, na Assembleia Geral anual de 2024, o pagamento de at\u00e9 </span><span class=\"S3FBC S2AF6 S2 c455720mw\" id=\"t2r_254\" style=\"top: 51689px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,79 Euros por a\u00e7\u00e3o aos acionistas, do qual 1,41 Euros por a\u00e7\u00e3o, isto \u00e9 um montante correspondente a 37.403.968,17 Euros, por meio de </span><span class=\"S3FBD S2AF6 S2 c4558a55i\" id=\"t2s_254\" style=\"top: 51704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aplica\u00e7\u00e3o do resultado l\u00edquido da Novabase S.G.P.S. (a proposta de aplica\u00e7\u00e3o dos resultados pode ser consultada no Relat\u00f3rio de Gest\u00e3o, </span><span class=\"S3FBE S2AF6 S2 c4559meu6\" id=\"t2t_254\" style=\"top: 51719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que \u00e9 parte integrante do Relat\u00f3rio Financeiro Anual). Estas demonstra\u00e7\u00f5es financeiras n\u00e3o refletem o dividendo a pagar. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14986": {
   "value": "<span class=\"S312B S2EAB S2 c7294bz3\" id=\"t1j_225\" style=\"top: 14055px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.22. </span><span class=\"S312C S2EAB S2 c730yjnb\" id=\"t1k_225\" style=\"top: 14055px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Distribui\u00e7\u00e3o de dividendos </span><span class=\"S312D S2AF6 S2 c731g2a0\" id=\"t1l_225\" style=\"top: 14083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A distribui\u00e7\u00e3o de dividendos a acionistas \u00e9 reconhecida como um passivo na data em que \u00e9 aprovada pelos acionistas. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14990": {
   "value": "<span class=\"S312E S2EAB S2 c732vcup\" id=\"t1m_225\" style=\"top: 14117px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.23. </span><span class=\"S312F S2EAB S2 c733i43m\" id=\"t1n_225\" style=\"top: 14117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados por a\u00e7\u00e3o </span><span class=\"S3130 S2AF4 S2 c734bcqc\" id=\"t1o_225\" style=\"top: 14144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00e1sico </span><span class=\"S3131 S2AF6 S2 c735cwzw\" id=\"t1p_225\" style=\"top: 14160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O c\u00e1lculo do resultado b\u00e1sico por a\u00e7\u00e3o baseia-se no lucro atribu\u00edvel aos acionistas ordin\u00e1rios dividido pela m\u00e9dia ponderada de a\u00e7\u00f5es </span><span class=\"S3132 S2AF6 S2 c73639px\" id=\"t1q_225\" style=\"top: 14176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ordin\u00e1rias no per\u00edodo, excluindo a\u00e7\u00f5es ordin\u00e1rias compradas pelo Grupo e detidas como a\u00e7\u00f5es pr\u00f3prias. </span><span class=\"S3133 S2AF4 S2 c739ishc\" id=\"t3_226\" style=\"top: 14418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dilu\u00eddo </span><span class=\"S3134 S2AF6 S2 c740d3wu\" id=\"t4_226\" style=\"top: 14435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O resultado dilu\u00eddo por a\u00e7\u00e3o \u00e9 calculado ajustando o n\u00ba m\u00e9dio ponderado de a\u00e7\u00f5es ordin\u00e1rias de forma a assumir a convers\u00e3o de todas </span><span class=\"S3135 S2AF6 S2 c741vsjp\" id=\"t5_226\" style=\"top: 14450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">as potenciais a\u00e7\u00f5es ordin\u00e1rias dilutivas. </span><span class=\"S3136 S2AF6 S2 c7425u8j\" id=\"t6_226\" style=\"top: 14477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos te\u00f3ricos, a Novabase tem apenas um tipo de potenciais a\u00e7\u00f5es ordin\u00e1rias dilutivas: as stock options. Para o c\u00e1lculo do </span><span class=\"S3137 S2AF6 S2 c743z3s8\" id=\"t7_226\" style=\"top: 14493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Ajustamento relativo \u00e0s stock options', determina-se o n\u00famero de a\u00e7\u00f5es que seriam adquiridas ao justo valor (determinado pela m\u00e9dia </span><span class=\"S3138 S2AF6 S2 c744f5vc\" id=\"t8_226\" style=\"top: 14508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo da cota\u00e7\u00e3o de mercado das a\u00e7\u00f5es da Novabase), o qual \u00e9 depois comparado com o n\u00famero de a\u00e7\u00f5es que seriam emitidas se </span><span class=\"S3139 S2AF6 S2 c745gsm6\" id=\"t9_226\" style=\"top: 14523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fossem exercidas todas as op\u00e7\u00f5es, a n\u00e3o ser nos casos em que as op\u00e7\u00f5es j\u00e1 foram exercidas (mas a sua titularidade n\u00e3o foi transferida </span><span class=\"S313A S2AF6 S2 c746tan6\" id=\"ta_226\" style=\"top: 14539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o participante do plano) tendo sido apurado o n\u00famero de a\u00e7\u00f5es correspondente a essas op\u00e7\u00f5es, situa\u00e7\u00f5es em que este n\u00famero </span><span class=\"S313B S2AF6 S2 c7475i34\" id=\"tb_226\" style=\"top: 14554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prevalece. </span><span class=\"S3F8C S2AF4 S2 c4509n8na\" id=\"t1f_254\" style=\"top: 51220px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">34. </span><span class=\"S3F8D S2AF4 S2 c4510xxrg\" id=\"t1g_254\" style=\"top: 51220px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados por a\u00e7\u00e3o </span><span class=\"S3F8E S2AF6 S2 c4511ixek\" id=\"t1h_254\" style=\"top: 51248px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os resultados por a\u00e7\u00e3o s\u00e3o analisados como segue: </span><span class=\"S3F8F S2AF4 S2 c4512skc7\" id=\"t1i_254\" style=\"top: 51277px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F90 S2AF4 S2 c4513in7d\" id=\"t1j_254\" style=\"top: 51277px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F91 S2AF6 S2 c4514jtej\" id=\"t1k_254\" style=\"top: 51308px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00ba m\u00e9dio ponderado de a\u00e7\u00f5es ordin\u00e1rias </span><span class=\"S3F92 S2AF6 S2 c4515pqk5\" id=\"t1l_254\" style=\"top: 51308px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26.690.538 </span><span class=\"S3F93 S2AF6 S2 c451664rc\" id=\"t1m_254\" style=\"top: 51308px; left: 682px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30.380.686 </span><span class=\"S3F94 S2AF6 S2 c45170n4b\" id=\"t1n_254\" style=\"top: 51323px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento relativo \u00e0s stock options </span><span class=\"S3F95 S2AF6 S2 c45188ufy\" id=\"t1o_254\" style=\"top: 51323px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">894.782 </span><span class=\"S3F96 S2AF6 S2 c4519jdcd\" id=\"t1p_254\" style=\"top: 51323px; left: 699px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">851.439 </span><span class=\"S3F97 S2AF6 S2 c4520zktn\" id=\"t1q_254\" style=\"top: 51338px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00ba m\u00e9dio ponderado de a\u00e7\u00f5es ordin\u00e1rias ajustado </span><span class=\"S3F98 S2AF6 S2 c4521fiyo\" id=\"t1r_254\" style=\"top: 51338px; left: 590px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.585.320 </span><span class=\"S3F99 S2AF6 S2 c4522b5ko\" id=\"t1s_254\" style=\"top: 51338px; left: 682px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.232.125 </span><span class=\"S3F9A S2AF6 S2 c4523wee6\" id=\"t1t_254\" style=\"top: 51367px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado total atribu\u00edvel aos acionistas ordin\u00e1rios </span><span class=\"S3F9B S2AF6 S2 c45240ol1\" id=\"t1u_254\" style=\"top: 51367px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47.058 </span><span class=\"S3F9C S2AF6 S2 c4525x9i9\" id=\"t1v_254\" style=\"top: 51367px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.917 </span><span class=\"S3F9D S2AF6 S2 c4526vavl\" id=\"t1w_254\" style=\"top: 51382px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado por A\u00e7\u00e3o - B\u00e1sico - Euros </span><span class=\"S3F9E S2AF6 S2 c4527w427\" id=\"t1x_254\" style=\"top: 51382px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,76 Euros </span><span class=\"S3F9F S2AF6 S2 c4528eh8n\" id=\"t1y_254\" style=\"top: 51382px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,29 Euros </span><span class=\"S3FA0 S2AF6 S2 c4529xrhx\" id=\"t1z_254\" style=\"top: 51397px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado por A\u00e7\u00e3o - Dilu\u00eddo - Euros </span><span class=\"S3FA1 S2AF6 S2 c4530o26g\" id=\"t20_254\" style=\"top: 51397px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,71 Euros </span><span class=\"S3FA2 S2AF6 S2 c4531li6s\" id=\"t21_254\" style=\"top: 51397px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,29 Euros </span><span class=\"S3FA3 S2AF6 S2 c4532o4ms\" id=\"t22_254\" style=\"top: 51426px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o atribu\u00edvel aos acionistas ordin\u00e1rios </span><span class=\"S3FA4 S2AF6 S2 c4533doop\" id=\"t23_254\" style=\"top: 51426px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.027 </span><span class=\"S3FA5 S2AF6 S2 c4534xdje\" id=\"t24_254\" style=\"top: 51426px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.308 </span><span class=\"S3FA6 S2AF6 S2 c4535wd3s\" id=\"t25_254\" style=\"top: 51441px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado por A\u00e7\u00e3o - B\u00e1sico - Euros </span><span class=\"S3FA7 S2AF6 S2 c4536dh57\" id=\"t26_254\" style=\"top: 51441px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,11 Euros </span><span class=\"S3FA8 S2AF6 S2 c4537cet7\" id=\"t27_254\" style=\"top: 51441px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,11 Euros </span><span class=\"S3FA9 S2AF6 S2 c4538zxyt\" id=\"t28_254\" style=\"top: 51456px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado por A\u00e7\u00e3o - Dilu\u00eddo - Euros </span><span class=\"S3FAA S2AF6 S2 c45399ikz\" id=\"t29_254\" style=\"top: 51456px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,11 Euros </span><span class=\"S3FAB S2AF6 S2 c4540r9vs\" id=\"t2a_254\" style=\"top: 51456px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,11 Euros </span><span class=\"S3FAC S2AF6 S2 c4541ezla\" id=\"t2b_254\" style=\"top: 51485px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas atribu\u00edvel aos acionistas ordin\u00e1rios </span><span class=\"S3FAD S2AF6 S2 c45420fba\" id=\"t2c_254\" style=\"top: 51485px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3FAE S2AF6 S2 c4543lvn8\" id=\"t2d_254\" style=\"top: 51485px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S3FAF S2AF6 S2 c4544jvii\" id=\"t2e_254\" style=\"top: 51500px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado por A\u00e7\u00e3o - B\u00e1sico - Euros </span><span class=\"S3FB0 S2AF6 S2 c4545nlkc\" id=\"t2f_254\" style=\"top: 51500px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,65 Euros </span><span class=\"S3FB1 S2AF6 S2 c4546mluu\" id=\"t2g_254\" style=\"top: 51500px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,18 Euros </span><span class=\"S3FB2 S2AF6 S2 c4547z2y2\" id=\"t2h_254\" style=\"top: 51515px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado por A\u00e7\u00e3o - Dilu\u00eddo - Euros </span><span class=\"S3FB3 S2AF6 S2 c4548t2up\" id=\"t2i_254\" style=\"top: 51515px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,60 Euros </span><span class=\"S3FB4 S2AF6 S2 c4549vmxq\" id=\"t2j_254\" style=\"top: 51515px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,18 Euros </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f14991": {
   "value": "<span class=\"S312E S2EAB S2 c732vcup\" id=\"t1m_225\" style=\"top: 14117px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.23. </span><span class=\"S312F S2EAB S2 c733i43m\" id=\"t1n_225\" style=\"top: 14117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados por a\u00e7\u00e3o </span><span class=\"S3130 S2AF4 S2 c734bcqc\" id=\"t1o_225\" style=\"top: 14144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00e1sico </span><span class=\"S3131 S2AF6 S2 c735cwzw\" id=\"t1p_225\" style=\"top: 14160px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O c\u00e1lculo do resultado b\u00e1sico por a\u00e7\u00e3o baseia-se no lucro atribu\u00edvel aos acionistas ordin\u00e1rios dividido pela m\u00e9dia ponderada de a\u00e7\u00f5es </span><span class=\"S3132 S2AF6 S2 c73639px\" id=\"t1q_225\" style=\"top: 14176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ordin\u00e1rias no per\u00edodo, excluindo a\u00e7\u00f5es ordin\u00e1rias compradas pelo Grupo e detidas como a\u00e7\u00f5es pr\u00f3prias. </span><span class=\"S3133 S2AF4 S2 c739ishc\" id=\"t3_226\" style=\"top: 14418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dilu\u00eddo </span><span class=\"S3134 S2AF6 S2 c740d3wu\" id=\"t4_226\" style=\"top: 14435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O resultado dilu\u00eddo por a\u00e7\u00e3o \u00e9 calculado ajustando o n\u00ba m\u00e9dio ponderado de a\u00e7\u00f5es ordin\u00e1rias de forma a assumir a convers\u00e3o de todas </span><span class=\"S3135 S2AF6 S2 c741vsjp\" id=\"t5_226\" style=\"top: 14450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">as potenciais a\u00e7\u00f5es ordin\u00e1rias dilutivas. </span><span class=\"S3136 S2AF6 S2 c7425u8j\" id=\"t6_226\" style=\"top: 14477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em termos te\u00f3ricos, a Novabase tem apenas um tipo de potenciais a\u00e7\u00f5es ordin\u00e1rias dilutivas: as stock options. Para o c\u00e1lculo do </span><span class=\"S3137 S2AF6 S2 c743z3s8\" id=\"t7_226\" style=\"top: 14493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Ajustamento relativo \u00e0s stock options', determina-se o n\u00famero de a\u00e7\u00f5es que seriam adquiridas ao justo valor (determinado pela m\u00e9dia </span><span class=\"S3138 S2AF6 S2 c744f5vc\" id=\"t8_226\" style=\"top: 14508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no per\u00edodo da cota\u00e7\u00e3o de mercado das a\u00e7\u00f5es da Novabase), o qual \u00e9 depois comparado com o n\u00famero de a\u00e7\u00f5es que seriam emitidas se </span><span class=\"S3139 S2AF6 S2 c745gsm6\" id=\"t9_226\" style=\"top: 14523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fossem exercidas todas as op\u00e7\u00f5es, a n\u00e3o ser nos casos em que as op\u00e7\u00f5es j\u00e1 foram exercidas (mas a sua titularidade n\u00e3o foi transferida </span><span class=\"S313A S2AF6 S2 c746tan6\" id=\"ta_226\" style=\"top: 14539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o participante do plano) tendo sido apurado o n\u00famero de a\u00e7\u00f5es correspondente a essas op\u00e7\u00f5es, situa\u00e7\u00f5es em que este n\u00famero </span><span class=\"S313B S2AF6 S2 c7475i34\" id=\"tb_226\" style=\"top: 14554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prevalece. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15016": {
   "value": "<span class=\"S313C S2EAB S2 c748vq9h\" id=\"tc_226\" style=\"top: 14588px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.24. </span><span class=\"S313D S2EAB S2 c749gvtt\" id=\"td_226\" style=\"top: 14588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S313E S2AF6 S2 c75079f2\" id=\"te_226\" style=\"top: 14615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Uma opera\u00e7\u00e3o descontinuada \u00e9 uma componente do neg\u00f3cio do Grupo que compreende unidades operacionais e fluxos de caixa que </span><span class=\"S313F S2AF6 S2 c7517mee\" id=\"tf_226\" style=\"top: 14630px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possam ser claramente distinguidos, operacionalmente e para finalidades de relato financeiro, do resto do Grupo, e que: </span><span class=\"S3140 S2AF6 S2 c7524j3w\" id=\"tg_226\" style=\"top: 14658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 represente uma importante linha de neg\u00f3cios separada ou uma \u00e1rea geogr\u00e1fica operacional; </span><span class=\"S3141 S2AF6 S2 c753wvfa\" id=\"th_226\" style=\"top: 14673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja parte integrante de um \u00fanico plano coordenado para alienar uma importante linha de neg\u00f3cios separada ou \u00e1rea geogr\u00e1fica </span><span class=\"S3142 S2AF6 S2 c7543oom\" id=\"ti_226\" style=\"top: 14688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacional; ou </span><span class=\"S3143 S2AF6 S2 c75565xc\" id=\"tj_226\" style=\"top: 14704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja uma subsidi\u00e1ria adquirida exclusivamente com vista \u00e0 revenda. </span><span class=\"S3144 S2AF6 S2 c756rqkl\" id=\"tk_226\" style=\"top: 14731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A classifica\u00e7\u00e3o como opera\u00e7\u00e3o descontinuada acontece quando a opera\u00e7\u00e3o \u00e9 alienada ou quando cumpre os crit\u00e9rios para ser classificada </span><span class=\"S3145 S2AF6 S2 c757cmoo\" id=\"tl_226\" style=\"top: 14747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como detida para venda, o que se verificar primeiro. </span><span class=\"S3146 S2AF6 S2 c7586bvo\" id=\"tm_226\" style=\"top: 14774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma opera\u00e7\u00e3o \u00e9 classificada como opera\u00e7\u00e3o descontinuada, os comparativos da demonstra\u00e7\u00e3o dos resultados e da demonstra\u00e7\u00e3o </span><span class=\"S3147 S2AF6 S2 c759vpgg\" id=\"tn_226\" style=\"top: 14789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do rendimento integral s\u00e3o reapresentados como se a opera\u00e7\u00e3o tivesse sido descontinuada desde o in\u00edcio do exerc\u00edcio comparativo. </span><span class=\"S3148 S2AF6 S2 c760n1lo\" id=\"to_226\" style=\"top: 14817px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ao n\u00edvel da demonstra\u00e7\u00e3o dos resultados, os resultados s\u00e3o relevados na rubrica 'Resultados das opera\u00e7\u00f5es descontinuadas' e, ao n\u00edvel </span><span class=\"S3149 S2AF6 S2 c761qujy\" id=\"tp_226\" style=\"top: 14832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, nas rubricas denominadas 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S314A S2AF6 S2 c762oldy\" id=\"tq_226\" style=\"top: 14848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas'. </span><span class=\"S314B S2AF6 S2 c763e7bg\" id=\"tr_226\" style=\"top: 14875px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, as opera\u00e7\u00f5es descontinuadas correspondem sobretudo ao Neg\u00f3cio Neotalent, descontinuado no final de 2023, </span><span class=\"S314C S2AF6 S2 c764qzlo\" id=\"ts_226\" style=\"top: 14890px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como resultado do acordo de venda \u00e0 Conclusion Group B.V. do neg\u00f3cio de </span><span class=\"S314D S2EAB S2 c765fu0k\" id=\"tt_226\" style=\"top: 14890px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S314E S2AF6 S2 c766g9o6\" id=\"tu_226\" style=\"top: 14890px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ver nota 38). Compreende ainda um valor marginal </span><span class=\"S314F S2AF6 S2 c76756ue\" id=\"tv_226\" style=\"top: 14906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de resultados e passivos referentes ao Neg\u00f3cio GTE, descontinuado no final de 2019, e \u00e0 empresa Collab, alienada no 1\u00ba trimestre de </span><span class=\"S3150 S2AF6 S2 c768s61f\" id=\"tw_226\" style=\"top: 14921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2020. </span><span class=\"S3151 S2EAB S2 c769isyq\" id=\"tx_226\" style=\"top: 14955px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.25. </span><span class=\"S3152 S2EAB S2 c7707dv6\" id=\"ty_226\" style=\"top: 14955px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comparativos </span><span class=\"S3153 S2AF6 S2 c771xb7i\" id=\"tz_226\" style=\"top: 14982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As demonstra\u00e7\u00f5es financeiras consolidadas do ano findo em 31 de dezembro de 2023 s\u00e3o compar\u00e1veis em todos os aspetos materialmente </span><span class=\"S3154 S2AF6 S2 c772sm4n\" id=\"t10_226\" style=\"top: 14998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes com o ano de 2022, n\u00e3o tendo ocorrido altera\u00e7\u00f5es de pol\u00edticas contabil\u00edsticas, face \u00e0s utilizadas para efeitos de prepara\u00e7\u00e3o </span><span class=\"S3155 S2AF6 S2 c773uraf\" id=\"t11_226\" style=\"top: 15013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da informa\u00e7\u00e3o financeira do exerc\u00edcio anterior, apresentada para efeitos de comparativos. </span><span class=\"S3156 S2AF6 S2 c774jrp7\" id=\"t12_226\" style=\"top: 15040px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fruto da aliena\u00e7\u00e3o da Novabase Neotalent, S.A. descrita na nota 38, a demonstra\u00e7\u00e3o dos resultados referente a 2022 foi reapresentada. </span><span class=\"S41E2 S2AF4 S2 c5122oan9\" id=\"t2p_259\" style=\"top: 56518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38. </span><span class=\"S41E3 S2AF4 S2 c5123neu5\" id=\"t2q_259\" style=\"top: 56518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S41E4 S2AF4 S2 c5124vg86\" id=\"t2r_259\" style=\"top: 56546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEG\u00d3CIO NEOTALENT </span><span class=\"S41E5 S2AF6 S2 c5125p8px\" id=\"t2s_259\" style=\"top: 56574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em outubro de 2023, a Novabase celebrou um contrato de compra e venda com a Conclusion Group B.V. do seu neg\u00f3cio de </span><span class=\"S41E6 S2EAB S2 c5126r5jd\" id=\"t2t_259\" style=\"top: 56574px; left: 778px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41E7 S2AF6 S2 c5127wgdq\" id=\"t2u_259\" style=\"top: 56589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav\u00e9s da aliena\u00e7\u00e3o da totalidade das a\u00e7\u00f5es detidas na Novabase Neotalent, S.A., correspondentes a 95,003% das a\u00e7\u00f5es representativas </span><span class=\"S41E8 S2AF6 S2 c5128vj4p\" id=\"t2v_259\" style=\"top: 56604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do capital social desta, a qual det\u00e9m a totalidade do capital social da Novabase Neotalent Espa\u00f1a S.A.U (ver nota 6). </span><span class=\"S41E9 S2AF6 S2 c5129rad4\" id=\"t2w_259\" style=\"top: 56632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O pre\u00e7o inicial acordado foi de 49,4M\u20ac, sujeito a determinados ajustamentos previstos no Contrato, ao qual pode acrescer um potencial </span><span class=\"S41EA S2EAB S2 c51301anq\" id=\"t2x_259\" style=\"top: 56647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out </span><span class=\"S41EB S2AF6 S2 c51314o13\" id=\"t2y_259\" style=\"top: 56647px; left: 142px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de at\u00e9 0,95M\u20ac, dependente do cumprimento integral do </span><span class=\"S41EC S2EAB S2 c5132kuwz\" id=\"t2z_259\" style=\"top: 56647px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transitional Services Agreement </span><span class=\"S41ED S2AF6 S2 c5133cb4e\" id=\"t30_259\" style=\"top: 56647px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\u201cTSA\u201d) celebrado no contexto desta </span><span class=\"S41EE S2AF6 S2 c51346ycn\" id=\"t31_259\" style=\"top: 56662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o, cuja dura\u00e7\u00e3o m\u00e1xima poder\u00e1 atingir os 18 meses. </span><span class=\"S41EF S2AF6 S2 c51359y14\" id=\"t32_259\" style=\"top: 56690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na sequ\u00eancia deste acordo, o Grupo descontinuou o seu neg\u00f3cio de </span><span class=\"S41F0 S2EAB S2 c5136urto\" id=\"t33_259\" style=\"top: 56690px; left: 462px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41F1 S2AF6 S2 c5137j052\" id=\"t34_259\" style=\"top: 56690px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal, Espanha e Angola, o qual era desenvolvido </span><span class=\"S41F2 S2AF6 S2 c5138e8o4\" id=\"t35_259\" style=\"top: 56705px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas subsidi\u00e1rias no \u00e2mbito do acordo mas tamb\u00e9m na subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., relativamente \u00e0 </span><span class=\"S384E S2AF6 S2 c5139whnv\" id=\"t36_259\" style=\"top: 56720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qual o Grupo espera cessar as opera\u00e7\u00f5es no curto prazo por via da aliena\u00e7\u00e3o da sociedade. </span><span class=\"S41F3 S2AF6 S2 c5140gsxu\" id=\"t37_259\" style=\"top: 56748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A concretiza\u00e7\u00e3o da venda foi substantivamente conclu\u00edda no final de novembro, ap\u00f3s verifica\u00e7\u00e3o das condi\u00e7\u00f5es suspensivas a que se </span><span class=\"S41F4 S2AF6 S2 c5141fjn9\" id=\"t38_259\" style=\"top: 56763px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontrava subordinado o contrato nomeadamente a aprova\u00e7\u00e3o da Autoridade da Concorr\u00eancia, e culminou com a comunica\u00e7\u00e3o ao </span><span class=\"S41F5 S2AF6 S2 c5142o6p9\" id=\"t39_259\" style=\"top: 56778px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado no dia 18 de dezembro de 2023, data em que ocorreu o pagamento do pre\u00e7o pelo comprador no valor de 51,1M\u20ac, compreendendo </span><span class=\"S41F6 S2AF6 S2 c5143v6am\" id=\"t3a_259\" style=\"top: 56794px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determinados ajustamentos ao pre\u00e7o inicial. O pre\u00e7o de venda final est\u00e1 ainda sujeito a ajustamentos positivos ou negativos, decorrentes </span><span class=\"S41F7 S2AF6 S2 c5144rvip\" id=\"t3b_259\" style=\"top: 56809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do apuramento das cl\u00e1usulas de pre\u00e7o definidas no Contrato. </span><span class=\"S41F8 S2AF6 S2 c5145kclw\" id=\"t3c_259\" style=\"top: 56837px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com efeito, a Novabase registou, com refer\u00eancia a 30 de novembro de 2023, a mais-valia pela aliena\u00e7\u00e3o do Neg\u00f3cio de </span><span class=\"S41F9 S2EAB S2 c5146nvag\" id=\"t3d_259\" style=\"top: 56837px; left: 767px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41FA S2AF6 S2 c5147ab7y\" id=\"t3e_259\" style=\"top: 56837px; left: 831px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 </span><span class=\"S41FB S2AF6 S2 c5148yut9\" id=\"t3f_259\" style=\"top: 56852px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conclusion no valor de 39.760m\u20ac. O ganho gerado pela venda inclui os seguintes efeitos: i) write-off do goodwill alocado \u00e0 Neotalent de </span><span class=\"S41FC S2AF6 S2 c5149xvoz\" id=\"t3g_259\" style=\"top: 56867px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386m\u20ac; ii) custos de transa\u00e7\u00e3o de 1.383m\u20ac; e iii) registo de uma provis\u00e3o para </span><span class=\"S41FD S2EAB S2 c5150k0z4\" id=\"t3h_259\" style=\"top: 56867px; left: 550px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reps &amp; Warranties </span><span class=\"S41FE S2AF6 S2 c5151iv9s\" id=\"t3i_259\" style=\"top: 56867px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 344m\u20ac. O ganho gerado pela </span><span class=\"S41FF S2AF6 S2 c51526wws\" id=\"t3j_259\" style=\"top: 56883px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">venda n\u00e3o considera qualquer montante para o potencial </span><span class=\"S4200 S2EAB S2 c5153gmy3\" id=\"t3k_259\" style=\"top: 56883px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out</span><span class=\"S4201 S2AF6 S2 c5154zrv3\" id=\"t3l_259\" style=\"top: 56883px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, conforme divulgado na nota 40. </span><span class=\"S4202 S2AF6 S2 c5155yx3t\" id=\"t3m_259\" style=\"top: 56910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atendendo a que a subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. n\u00e3o foi alienada nem estava substantivamente liquidada a 31 de </span><span class=\"S4203 S2AF6 S2 c5156mabb\" id=\"t3n_259\" style=\"top: 56925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, tendo operado neste exerc\u00edcio em n\u00edveis semelhantes a 2022 (ver nota 6), a reserva de convers\u00e3o cambial negativa </span><span class=\"S4204 S2AF6 S2 c5157vn2c\" id=\"t3o_259\" style=\"top: 56941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associada \u00e0 opera\u00e7\u00e3o em Angola de </span><span class=\"S4205 S2EAB S2 c5158vvbr\" id=\"t3p_259\" style=\"top: 56941px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing</span><span class=\"S4206 S2AF6 S2 c5159v6oi\" id=\"t3q_259\" style=\"top: 56941px; left: 340px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, no montante de 5,6M\u20ac \u00e0 data da venda da Neotalent, n\u00e3o foi considerada na determina\u00e7\u00e3o </span><span class=\"S4207 S2AF6 S2 c51602nhx\" id=\"t3r_259\" style=\"top: 56956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da mais-valia. Nos termos das normas IFRS, esta reserva de convers\u00e3o cambial ser\u00e1 reconhecida em resultados do exerc\u00edcio, com impacto </span><span class=\"S4208 S2AF6 S2 c5161jv3i\" id=\"t3s_259\" style=\"top: 56971px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negativo, no momento da aliena\u00e7\u00e3o desta subsidi\u00e1ria ou quando a sociedade for liquidada ou substantivamente liquidada. Os respetivos </span><span class=\"S4209 S2AF6 S2 c516242st\" id=\"t3t_259\" style=\"top: 56987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos, no valor net de 1.127m\u20ac, foram classificados como 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S420A S2AF6 S2 c51633ayb\" id=\"t3u_259\" style=\"top: 57002px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas', apresentados separadamente, como correntes, nas demonstra\u00e7\u00f5es financeiras consolidadas em 31 de dezembro de </span><span class=\"S420B S2AF6 S2 c5164uttq\" id=\"t3v_259\" style=\"top: 57017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023. </span><span class=\"S420C S2AF6 S2 c5165qo3x\" id=\"t3w_259\" style=\"top: 57045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O efeito da aliena\u00e7\u00e3o da Neotalent na posi\u00e7\u00e3o financeira do Grupo pode ser consultado no ponto A. desta nota. </span><span class=\"S374A S2AF4 S2 c516825co\" id=\"t3_260\" style=\"top: 57318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEG\u00d3CIO GTE </span><span class=\"S420D S2AF6 S2 c5169qhut\" id=\"t4_260\" style=\"top: 57346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em mar\u00e7o de 2023 o Grupo alienou a sua participa\u00e7\u00e3o de 74,0% na subsidi\u00e1ria mo\u00e7ambicana NBMSIT, Sist. de Inf. e Tecnol., S.A. (ver </span><span class=\"S420E S2AF6 S2 c5170g56c\" id=\"t5_260\" style=\"top: 57361px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 6) a Lucas Fazine Chacine, administrador e acionista desta sociedade com 18% do capital social, por uma considera\u00e7\u00e3o de 5m\u20ac, </span><span class=\"S420F S2AF6 S2 c5171p7bd\" id=\"t6_260\" style=\"top: 57376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">paga na data de assinatura do Contrato, n\u00e3o estando sujeita a qualquer ajustamento ulterior. No contexto desta transa\u00e7\u00e3o, as subsidi\u00e1rias </span><span class=\"S4210 S2AF6 S2 c5172gkkv\" id=\"t7_260\" style=\"top: 57392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. e NOVABASE IMS 2, S.A. efetuaram ainda a cess\u00e3o definitiva dos cr\u00e9ditos detidos sobre a NBMSIT por </span><span class=\"S4211 S2AF6 S2 c5173m6pd\" id=\"t8_260\" style=\"top: 57407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7os prestados no \u00e2mbito da anterior politica de incentivos do Grupo para entrada e desenvolvimento do mercado mo\u00e7ambicano, por </span><span class=\"S4212 S2AF6 S2 c51749pq1\" id=\"t9_260\" style=\"top: 57422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma contrapartida de 10m\u20ac, n\u00e3o estando sujeita a qualquer acerto ou revers\u00e3o em fun\u00e7\u00e3o da efetiva cobran\u00e7a dos cr\u00e9ditos cedidos. </span><span class=\"S4213 S2AF6 S2 c5175xwq6\" id=\"ta_260\" style=\"top: 57450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assim, os ativos e passivos da opera\u00e7\u00e3o em Mo\u00e7ambique que se encontravam registados em opera\u00e7\u00f5es descontinuadas foram considerados </span><span class=\"S4214 S2AF6 S2 c5176tud6\" id=\"tb_260\" style=\"top: 57465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na determina\u00e7\u00e3o da menos-valia apurada nesta transa\u00e7\u00e3o, que ascendeu a 190m\u20ac. A considera\u00e7\u00e3o recebida em cash foi 5m\u20ac, e o cash </span><span class=\"S4215 S2AF6 S2 c5177acvs\" id=\"tc_260\" style=\"top: 57481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado com a subsidi\u00e1ria foi 3m\u20ac. </span><span class=\"S4216 S2AF6 S2 c51789485\" id=\"td_260\" style=\"top: 57508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 ocorreram ainda os seguintes desenvolvimentos nas opera\u00e7\u00f5es descontinuadas do Grupo: </span><span class=\"S4217 S2AF6 S2 c5179t80c\" id=\"te_260\" style=\"top: 57523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 COLLAB: a Novabase foi informada pela compradora Netadmin System i Sverige AB do apuramento do Terceiro (e \u00faltimo) Pre\u00e7o de </span><span class=\"S4218 S2AF6 S2 c51801uxw\" id=\"tf_260\" style=\"top: 57539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Compra Adicional na venda da Collab, no total de 248m\u20ac, tendo originado um acerto \u00e0 mais-valia de 194m\u20ac. Adicionalmente, foram </span><span class=\"S4219 S2AF6 S2 c5181woal\" id=\"tg_260\" style=\"top: 57554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">revertidas provis\u00f5es de R&amp;W no montante de 60m\u20ac tendo em aten\u00e7\u00e3o o per\u00edodo de garantias expirado. </span><span class=\"S421A S2AF6 S2 c5182ecav\" id=\"th_260\" style=\"top: 57569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 NEG\u00d3CIO GTE: Foram recebidos e pagos os saldos de 215m\u20ac (ver notas 13 e 24), correspondentes a um valor retido pela VINCI Energies </span><span class=\"S421B S2AF6 S2 c5183e6mz\" id=\"ti_260\" style=\"top: 57584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal, S.A. e indexado \u00e0 aquisi\u00e7\u00e3o pela Novabase de 9,9% da Novabase Digital, S.A. a minorit\u00e1rios (condi\u00e7\u00e3o precedente \u00e0 venda do </span><span class=\"S421C S2AF6 S2 c5184ag7c\" id=\"tj_260\" style=\"top: 57600px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neg\u00f3cio GTE), conforme termos previstos no contrato. Adicionalmente, as provis\u00f5es de R&amp;W aumentaram 104m\u20ac no exerc\u00edcio, </span><span class=\"S421D S2AF6 S2 c5185sz1a\" id=\"tk_260\" style=\"top: 57615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerando a reclassifica\u00e7\u00e3o de 407m\u20ac entre provis\u00f5es e passivos de opera\u00e7\u00f5es descontinuadas (nota 22). </span><span class=\"S421E S2AF6 S2 c518690vb\" id=\"tl_260\" style=\"top: 57649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A informa\u00e7\u00e3o financeira das opera\u00e7\u00f5es descontinuadas por subsidi\u00e1ria / neg\u00f3cio alienado pode ser sumarizada como segue: </span><span class=\"S421F S2AF4 S2 c51875iut\" id=\"tm_260\" style=\"top: 57676px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4220 S2AF4 S2 c51883g1n\" id=\"tn_260\" style=\"top: 57696px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4221 S2AF4 S2 c5189i4u3\" id=\"to_260\" style=\"top: 57696px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4222 S2AF4 S2 c5190riv8\" id=\"tp_260\" style=\"top: 57696px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4223 S2AF4 S2 c5191vxwf\" id=\"tq_260\" style=\"top: 57696px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4224 S2AF4 S2 c5192m0x1\" id=\"tr_260\" style=\"top: 57696px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4225 S2EAB S2 c5193w4fr\" id=\"ts_260\" style=\"top: 57727px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4226 S2AF6 S2 c5194go0t\" id=\"tt_260\" style=\"top: 57755px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4227 S2AF6 S2 c5195xfc7\" id=\"tu_260\" style=\"top: 57755px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.124 </span><span class=\"S4228 S2AF6 S2 c51963v1s\" id=\"tv_260\" style=\"top: 57755px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4229 S2AF6 S2 c5197uy9p\" id=\"tw_260\" style=\"top: 57755px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S422A S2AF6 S2 c519840xs\" id=\"tx_260\" style=\"top: 57755px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S422B S2AF6 S2 c519999be\" id=\"ty_260\" style=\"top: 57755px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.152 </span><span class=\"S422C S2AF6 S2 c520063rv\" id=\"tz_260\" style=\"top: 57769px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S422D S2AF6 S2 c5201bq89\" id=\"t10_260\" style=\"top: 57769px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(38.764) </span><span class=\"S422E S2AF6 S2 c5202r6z6\" id=\"t11_260\" style=\"top: 57769px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S422F S2AF6 S2 c52038gi0\" id=\"t12_260\" style=\"top: 57769px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4230 S2AF6 S2 c5204ryf9\" id=\"t13_260\" style=\"top: 57769px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S4231 S2AF6 S2 c5205t8mm\" id=\"t14_260\" style=\"top: 57769px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.646) </span><span class=\"S4232 S2AF6 S2 c5206al24\" id=\"t15_260\" style=\"top: 57787px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4233 S2AF6 S2 c5207a37i\" id=\"t16_260\" style=\"top: 57787px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.360 </span><span class=\"S4234 S2AF6 S2 c5208pn1c\" id=\"t17_260\" style=\"top: 57787px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4235 S2AF6 S2 c5209chdp\" id=\"t18_260\" style=\"top: 57787px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4236 S2AF6 S2 c5210gl2j\" id=\"t19_260\" style=\"top: 57787px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4237 S2AF6 S2 c5211dzsj\" id=\"t1a_260\" style=\"top: 57787px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.506 </span><span class=\"S4238 S2AF6 S2 c5212uisl\" id=\"t1b_260\" style=\"top: 57805px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4239 S2AF6 S2 c5213fs70\" id=\"t1c_260\" style=\"top: 57805px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S423A S2AF6 S2 c5214rl82\" id=\"t1d_260\" style=\"top: 57805px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423B S2AF6 S2 c5215nf0i\" id=\"t1e_260\" style=\"top: 57805px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) </span><span class=\"S423C S2AF6 S2 c5216yfgt\" id=\"t1f_260\" style=\"top: 57805px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423D S2AF6 S2 c52171ups\" id=\"t1g_260\" style=\"top: 57805px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(894) </span><span class=\"S423E S2AF6 S2 c5218myzq\" id=\"t1h_260\" style=\"top: 57823px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S423F S2AF6 S2 c5219brxf\" id=\"t1i_260\" style=\"top: 57823px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4240 S2AF6 S2 c522001al\" id=\"t1j_260\" style=\"top: 57823px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4241 S2AF6 S2 c52212uba\" id=\"t1k_260\" style=\"top: 57823px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4242 S2AF6 S2 c5222tx8n\" id=\"t1l_260\" style=\"top: 57823px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4243 S2AF6 S2 c5223lrck\" id=\"t1m_260\" style=\"top: 57823px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.612 </span><span class=\"S4244 S2AF6 S2 c52242gq5\" id=\"t1n_260\" style=\"top: 57842px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S4245 S2AF6 S2 c5225xy98\" id=\"t1o_260\" style=\"top: 57842px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4246 S2AF6 S2 c52263d55\" id=\"t1p_260\" style=\"top: 57842px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S4247 S2AF6 S2 c5227b22j\" id=\"t1q_260\" style=\"top: 57842px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4248 S2AF6 S2 c52284il2\" id=\"t1r_260\" style=\"top: 57842px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4249 S2AF6 S2 c5229vfk9\" id=\"t1s_260\" style=\"top: 57842px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S424A S2AF6 S2 c5230hz3g\" id=\"t1t_260\" style=\"top: 57856px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S424B S2AF6 S2 c5231wyu4\" id=\"t1u_260\" style=\"top: 57856px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424C S2AF6 S2 c5232mx44\" id=\"t1v_260\" style=\"top: 57856px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424D S2AF6 S2 c5233v8tu\" id=\"t1w_260\" style=\"top: 57856px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424E S2AF6 S2 c5234z0g6\" id=\"t1x_260\" style=\"top: 57856px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424F S2AF6 S2 c5235v2j4\" id=\"t1y_260\" style=\"top: 57856px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4250 S2AF6 S2 c5236espt\" id=\"t1z_260\" style=\"top: 57874px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4251 S2AF6 S2 c5237fq1g\" id=\"t20_260\" style=\"top: 57874px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.475 </span><span class=\"S4252 S2AF6 S2 c5238dk5u\" id=\"t21_260\" style=\"top: 57874px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4253 S2AF6 S2 c5239fjcl\" id=\"t22_260\" style=\"top: 57874px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4254 S2AF6 S2 c5240y0i4\" id=\"t23_260\" style=\"top: 57874px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S4255 S2EAB S2 c5241buh4\" id=\"t24_260\" style=\"top: 57904px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4256 S2AF6 S2 c5242k1k5\" id=\"t25_260\" style=\"top: 57933px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S4257 S2AF6 S2 c5243vqgn\" id=\"t26_260\" style=\"top: 57933px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4258 S2AF6 S2 c5244gq1v\" id=\"t27_260\" style=\"top: 57933px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4259 S2AF6 S2 c5245ifth\" id=\"t28_260\" style=\"top: 57933px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425A S2AF6 S2 c5246t4nl\" id=\"t29_260\" style=\"top: 57933px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425B S2AF6 S2 c52479k7k\" id=\"t2a_260\" style=\"top: 57933px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425C S2AF6 S2 c5248fj3w\" id=\"t2b_260\" style=\"top: 57947px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S425D S2AF6 S2 c52490ueg\" id=\"t2c_260\" style=\"top: 57947px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425E S2AF6 S2 c52505bsh\" id=\"t2d_260\" style=\"top: 57947px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S425F S2AF6 S2 c5251aprp\" id=\"t2e_260\" style=\"top: 57947px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.848) </span><span class=\"S4260 S2AF6 S2 c52520w0e\" id=\"t2f_260\" style=\"top: 57947px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4261 S2AF6 S2 c52539m09\" id=\"t2g_260\" style=\"top: 57947px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.968) </span><span class=\"S4262 S2AF6 S2 c52544n8r\" id=\"t2h_260\" style=\"top: 57965px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4263 S2AF6 S2 c52556s5t\" id=\"t2i_260\" style=\"top: 57965px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S4264 S2AF6 S2 c5256mw35\" id=\"t2j_260\" style=\"top: 57965px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.580) </span><span class=\"S4265 S2AF6 S2 c52572m5f\" id=\"t2k_260\" style=\"top: 57965px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4266 S2AF6 S2 c5258rl9d\" id=\"t2l_260\" style=\"top: 57965px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.700) </span><span class=\"S4267 S2EAB S2 c5259wb43\" id=\"t2m_260\" style=\"top: 57996px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4268 S2AF6 S2 c5260hdg8\" id=\"t2n_260\" style=\"top: 58024px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S4269 S2AF6 S2 c5261oevf\" id=\"t2o_260\" style=\"top: 58024px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">657 </span><span class=\"S426A S2AF6 S2 c5262nayk\" id=\"t2p_260\" style=\"top: 58024px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(219) </span><span class=\"S426B S2AF6 S2 c5263k2db\" id=\"t2q_260\" style=\"top: 58024px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(999) </span><span class=\"S426C S2AF6 S2 c5264cou9\" id=\"t2r_260\" style=\"top: 58024px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S426D S2AF6 S2 c5265wzv9\" id=\"t2s_260\" style=\"top: 58024px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(542) </span><span class=\"S426E S2AF6 S2 c5266byw5\" id=\"t2t_260\" style=\"top: 58038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S426F S2AF6 S2 c5267zzuk\" id=\"t2u_260\" style=\"top: 58038px; left: 458px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(57) </span><span class=\"S4270 S2AF6 S2 c5268l8ho\" id=\"t2v_260\" style=\"top: 58038px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.061 </span><span class=\"S4271 S2AF6 S2 c5269mjwz\" id=\"t2w_260\" style=\"top: 58038px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4272 S2AF6 S2 c5270wn9u\" id=\"t2x_260\" style=\"top: 58038px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4273 S2AF6 S2 c52718g12\" id=\"t2y_260\" style=\"top: 58038px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.004 </span><span class=\"S4274 S2AF6 S2 c5272520x\" id=\"t2z_260\" style=\"top: 58052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S4275 S2AF6 S2 c5273buj1\" id=\"t30_260\" style=\"top: 58052px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(163) </span><span class=\"S4276 S2AF6 S2 c5274hq4a\" id=\"t31_260\" style=\"top: 58052px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4277 S2AF6 S2 c5275smx0\" id=\"t32_260\" style=\"top: 58052px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S4278 S2AF6 S2 c52760cg3\" id=\"t33_260\" style=\"top: 58052px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4279 S2AF6 S2 c5277pcbe\" id=\"t34_260\" style=\"top: 58052px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(172) </span><span class=\"S427A S2AF6 S2 c5278wbgy\" id=\"t35_260\" style=\"top: 58070px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">437 </span><span class=\"S427B S2AF6 S2 c52793os5\" id=\"t36_260\" style=\"top: 58070px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">842 </span><span class=\"S427C S2AF6 S2 c528095j7\" id=\"t37_260\" style=\"top: 58070px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.008) </span><span class=\"S427D S2AF6 S2 c5281bqpz\" id=\"t38_260\" style=\"top: 58070px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S427E S2AF6 S2 c5282v4ld\" id=\"t39_260\" style=\"top: 58070px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">290 </span><span class=\"S427F S2AF4 S2 c52856gus\" id=\"t3_261\" style=\"top: 58618px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S4280 S2AF4 S2 c5286jwb4\" id=\"t4_261\" style=\"top: 58638px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4281 S2AF4 S2 c5287aq9i\" id=\"t5_261\" style=\"top: 58638px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4282 S2AF4 S2 c5288c0nv\" id=\"t6_261\" style=\"top: 58638px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4283 S2AF4 S2 c5289m775\" id=\"t7_261\" style=\"top: 58638px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4284 S2AF4 S2 c5290k1yq\" id=\"t8_261\" style=\"top: 58638px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4285 S2EAB S2 c5291ti1y\" id=\"t9_261\" style=\"top: 58669px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4286 S2AF6 S2 c5292cz8q\" id=\"ta_261\" style=\"top: 58697px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4287 S2AF6 S2 c5293rkm3\" id=\"tb_261\" style=\"top: 58697px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S4288 S2AF6 S2 c5294s68u\" id=\"tc_261\" style=\"top: 58697px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4289 S2AF6 S2 c5295s48r\" id=\"td_261\" style=\"top: 58697px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428A S2AF6 S2 c5296psz0\" id=\"te_261\" style=\"top: 58697px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428B S2AF6 S2 c5297meqh\" id=\"tf_261\" style=\"top: 58697px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S428C S2AF6 S2 c5298c9yb\" id=\"tg_261\" style=\"top: 58711px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S428D S2AF6 S2 c5299kx8f\" id=\"th_261\" style=\"top: 58711px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.957) </span><span class=\"S428E S2AF6 S2 c5300h25y\" id=\"ti_261\" style=\"top: 58711px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S428F S2AF6 S2 c53017h5c\" id=\"tj_261\" style=\"top: 58711px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4290 S2AF6 S2 c5302pqpc\" id=\"tk_261\" style=\"top: 58711px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4291 S2AF6 S2 c53031dhg\" id=\"tl_261\" style=\"top: 58711px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.638) </span><span class=\"S4292 S2AF6 S2 c5304ngky\" id=\"tm_261\" style=\"top: 58729px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4293 S2AF6 S2 c53054rzz\" id=\"tn_261\" style=\"top: 58729px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.227 </span><span class=\"S4294 S2AF6 S2 c5306v88j\" id=\"to_261\" style=\"top: 58729px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S4295 S2AF6 S2 c5307kn4b\" id=\"tp_261\" style=\"top: 58729px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4296 S2AF6 S2 c5308hicf\" id=\"tq_261\" style=\"top: 58729px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4297 S2AF6 S2 c5309qmpf\" id=\"tr_261\" style=\"top: 58729px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.546 </span><span class=\"S4298 S2AF6 S2 c53101kar\" id=\"ts_261\" style=\"top: 58747px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4299 S2AF6 S2 c5311nloj\" id=\"tt_261\" style=\"top: 58747px; left: 441px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429A S2AF6 S2 c5312xcxr\" id=\"tu_261\" style=\"top: 58747px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429B S2AF6 S2 c5313vma5\" id=\"tv_261\" style=\"top: 58747px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429C S2AF6 S2 c53142uj8\" id=\"tw_261\" style=\"top: 58747px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429D S2AF6 S2 c5315f422\" id=\"tx_261\" style=\"top: 58747px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429E S2AF6 S2 c53162afa\" id=\"ty_261\" style=\"top: 58766px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S429F S2AF6 S2 c5317nsjm\" id=\"tz_261\" style=\"top: 58766px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.948 </span><span class=\"S42A0 S2AF6 S2 c53183n19\" id=\"t10_261\" style=\"top: 58766px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S42A1 S2AF6 S2 c5319t1cz\" id=\"t11_261\" style=\"top: 58766px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S42A2 S2AF6 S2 c5320pf7p\" id=\"t12_261\" style=\"top: 58766px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42A3 S2AF6 S2 c5321fqn1\" id=\"t13_261\" style=\"top: 58766px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.267 </span><span class=\"S42A4 S2AF6 S2 c53228avv\" id=\"t14_261\" style=\"top: 58783px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42A5 S2AF6 S2 c5323liam\" id=\"t15_261\" style=\"top: 58783px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.760 </span><span class=\"S42A6 S2AF6 S2 c5324nbqk\" id=\"t16_261\" style=\"top: 58783px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">194 </span><span class=\"S42A7 S2AF6 S2 c5325tb4i\" id=\"t17_261\" style=\"top: 58783px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(190) </span><span class=\"S42A8 S2AF6 S2 c5326ywnj\" id=\"t18_261\" style=\"top: 58783px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D14 S2AF6 S2 c5327cwca\" id=\"t19_261\" style=\"top: 58783px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.764 </span><span class=\"S42A9 S2AF6 S2 c5328cnja\" id=\"t1a_261\" style=\"top: 58798px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42AA S2AF6 S2 c5329wnjy\" id=\"t1b_261\" style=\"top: 58798px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AB S2AF6 S2 c5330dkql\" id=\"t1c_261\" style=\"top: 58798px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AC S2AF6 S2 c533151nb\" id=\"t1d_261\" style=\"top: 58798px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AD S2AF6 S2 c5332o16o\" id=\"t1e_261\" style=\"top: 58798px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AE S2AF6 S2 c5333ahbm\" id=\"t1f_261\" style=\"top: 58798px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AF S2AF6 S2 c5334io1f\" id=\"t1g_261\" style=\"top: 58816px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.708 </span><span class=\"S42B0 S2AF6 S2 c5335ulua\" id=\"t1h_261\" style=\"top: 58816px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">254 </span><span class=\"S42B1 S2AF6 S2 c5336lg62\" id=\"t1i_261\" style=\"top: 58816px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">69 </span><span class=\"S42B2 S2AF6 S2 c5337mmqw\" id=\"t1j_261\" style=\"top: 58816px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B3 S2AF6 S2 c53386ygr\" id=\"t1k_261\" style=\"top: 58816px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S42B4 S2EAB S2 c5339tdkp\" id=\"t1l_261\" style=\"top: 58847px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42B5 S2AF6 S2 c5340i1iy\" id=\"t1m_261\" style=\"top: 58875px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42B6 S2C11 S2 c5341gltz\" id=\"t1n_261\" style=\"top: 58875px; left: 310px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42B7 S2AF6 S2 c53425n13\" id=\"t1o_261\" style=\"top: 58875px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42B8 S2AF6 S2 c5343n3rl\" id=\"t1p_261\" style=\"top: 58875px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B9 S2AF6 S2 c5344kk6k\" id=\"t1q_261\" style=\"top: 58875px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BA S2AF6 S2 c5345izjs\" id=\"t1r_261\" style=\"top: 58875px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BB S2AF6 S2 c53464ioq\" id=\"t1s_261\" style=\"top: 58875px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42BC S2AF6 S2 c5347cjk6\" id=\"t1t_261\" style=\"top: 58889px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42BD S2AF6 S2 c5348pfbk\" id=\"t1u_261\" style=\"top: 58889px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(590) </span><span class=\"S42BE S2AF6 S2 c5349uqgj\" id=\"t1v_261\" style=\"top: 58889px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42BF S2AF6 S2 c53501itx\" id=\"t1w_261\" style=\"top: 58889px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C0 S2AF6 S2 c5351ysin\" id=\"t1x_261\" style=\"top: 58889px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C1 S2AF6 S2 c5352ouxj\" id=\"t1y_261\" style=\"top: 58889px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.782) </span><span class=\"S42C2 S2AF6 S2 c5353x9y0\" id=\"t1z_261\" style=\"top: 58907px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">783 </span><span class=\"S42C3 S2AF6 S2 c5354wdcy\" id=\"t20_261\" style=\"top: 58907px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42C4 S2AF6 S2 c5355bomt\" id=\"t21_261\" style=\"top: 58907px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C5 S2AF6 S2 c5356x0ct\" id=\"t22_261\" style=\"top: 58907px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C6 S2AF6 S2 c5357q2fh\" id=\"t23_261\" style=\"top: 58907px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(409) </span><span class=\"S42C7 S2EAB S2 c5358bke2\" id=\"t24_261\" style=\"top: 58938px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42C8 S2AF6 S2 c5359mjf9\" id=\"t25_261\" style=\"top: 58966px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S42C9 S2AF6 S2 c53601d53\" id=\"t26_261\" style=\"top: 58966px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">300 </span><span class=\"S42CA S2AF6 S2 c5361n906\" id=\"t27_261\" style=\"top: 58966px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42CB S2AF6 S2 c5362b8b6\" id=\"t28_261\" style=\"top: 58966px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(28) </span><span class=\"S42CC S2AF6 S2 c5363qfyr\" id=\"t29_261\" style=\"top: 58966px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S42CD S2AF6 S2 c53642old\" id=\"t2a_261\" style=\"top: 58966px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S42CE S2AF6 S2 c5365fizi\" id=\"t2b_261\" style=\"top: 58980px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S42CF S2C11 S2 c5366ji8i\" id=\"t2c_261\" style=\"top: 58980px; left: 312px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42D0 S2AF6 S2 c5367wl9f\" id=\"t2d_261\" style=\"top: 58980px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.323 </span><span class=\"S42D1 S2AF6 S2 c5368cutq\" id=\"t2e_261\" style=\"top: 58980px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42D2 S2AF6 S2 c5369btkw\" id=\"t2f_261\" style=\"top: 58980px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S42D3 S2AF6 S2 c5370wia6\" id=\"t2g_261\" style=\"top: 58980px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D4 S2AF6 S2 c537156qw\" id=\"t2h_261\" style=\"top: 58980px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.537 </span><span class=\"S31A1 S2AF6 S2 c5372dqo0\" id=\"t2i_261\" style=\"top: 58994px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S42D5 S2AF6 S2 c5373s3de\" id=\"t2j_261\" style=\"top: 58994px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(377) </span><span class=\"S42D6 S2AF6 S2 c53743yo7\" id=\"t2k_261\" style=\"top: 58994px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D7 S2AF6 S2 c537568fh\" id=\"t2l_261\" style=\"top: 58994px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S42D8 S2AF6 S2 c53761r00\" id=\"t2m_261\" style=\"top: 58994px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D9 S2AF6 S2 c5377mmxv\" id=\"t2n_261\" style=\"top: 58994px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(386) </span><span class=\"S42DA S2AF6 S2 c53784stk\" id=\"t2o_261\" style=\"top: 59013px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.246 </span><span class=\"S42DB S2AF6 S2 c5379lirf\" id=\"t2p_261\" style=\"top: 59013px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42DC S2AF6 S2 c53803hbz\" id=\"t2q_261\" style=\"top: 59013px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(35) </span><span class=\"S42DD S2AF6 S2 c5381yo0k\" id=\"t2r_261\" style=\"top: 59013px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S37BA S2AF6 S2 c5382u21v\" id=\"t2s_261\" style=\"top: 59013px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.432 </span><span class=\"S42DE S2C11 S2 c5383jgea\" id=\"t2t_261\" style=\"top: 59044px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42DF S2AF6 S2 c53844hy2\" id=\"t2u_261\" style=\"top: 59044px; left: 104px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui 1.130m\u20ac de Caixa e equivalentes a caixa. </span><span class=\"S42E0 S2C11 S2 c5385hnej\" id=\"t2v_261\" style=\"top: 59059px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42E1 S2AF6 S2 c5386y5tr\" id=\"t2w_261\" style=\"top: 59060px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent: inclui a considera\u00e7\u00e3o de 51.108m\u20ac, l\u00edquida do </span><span class=\"S42E2 S2EAB S2 c5387c42z\" id=\"t2x_261\" style=\"top: 59060px; left: 428px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E3 S2AF6 S2 c5388a3vm\" id=\"t2y_261\" style=\"top: 59060px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 2.978m\u20ac; GTE (NBMSIT): corresponde \u00e0 considera\u00e7\u00e3o de </span><span class=\"S42E4 S2AF6 S2 c53891gnx\" id=\"t2z_261\" style=\"top: 59075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5m\u20ac, deduzida do </span><span class=\"S42E5 S2EAB S2 c5390gcdw\" id=\"t30_261\" style=\"top: 59075px; left: 192px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E6 S2AF6 S2 c5391hco4\" id=\"t31_261\" style=\"top: 59075px; left: 219px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 3m\u20ac. </span><span class=\"S42E7 S2AF4 S2 c5392zlsw\" id=\"t32_261\" style=\"top: 59118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Efeito da aliena\u00e7\u00e3o da Neotalent na posi\u00e7\u00e3o financeira do Grupo </span><span class=\"S42E8 S2AF4 S2 c5393xzde\" id=\"t33_261\" style=\"top: 59147px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30.11.23 </span><span class=\"S42E9 S2AF6 S2 c539442df\" id=\"t34_261\" style=\"top: 59178px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7) </span><span class=\"S42EA S2AF6 S2 c5395ykg0\" id=\"t35_261\" style=\"top: 59178px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(230) </span><span class=\"S42EB S2AF6 S2 c53962hrq\" id=\"t36_261\" style=\"top: 59192px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S42EC S2AF6 S2 c5397cjrm\" id=\"t37_261\" style=\"top: 59192px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8) </span><span class=\"S42ED S2AF6 S2 c53982pcc\" id=\"t38_261\" style=\"top: 59192px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.508) </span><span class=\"S42EE S2AF6 S2 c53998i5p\" id=\"t39_261\" style=\"top: 59206px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financeiros ao justo valor atrav\u00e9s de resultados (nota 9) </span><span class=\"S42EF S2AF6 S2 c5400kz46\" id=\"t3a_261\" style=\"top: 59206px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S42F0 S2AF6 S2 c54018cgo\" id=\"t3b_261\" style=\"top: 59220px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos por impostos diferidos (nota 10) </span><span class=\"S42F1 S2AF6 S2 c54029q58\" id=\"t3c_261\" style=\"top: 59220px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S42F2 S2AF6 S2 c54031ydj\" id=\"t3d_261\" style=\"top: 59234px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S42F3 S2AF6 S2 c540483jl\" id=\"t3e_261\" style=\"top: 59234px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.036) </span><span class=\"S42F4 S2AF6 S2 c5405gw3k\" id=\"t3f_261\" style=\"top: 59249px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S42F5 S2AF6 S2 c5406k9hw\" id=\"t3g_261\" style=\"top: 59249px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.120) </span><span class=\"S42F6 S2AF6 S2 c5407117m\" id=\"t3h_261\" style=\"top: 59263px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S42F7 S2AF6 S2 c540892q8\" id=\"t3i_261\" style=\"top: 59263px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(406) </span><span class=\"S42F8 S2AF6 S2 c54099ww0\" id=\"t3j_261\" style=\"top: 59277px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S42F9 S2AF6 S2 c54104ayh\" id=\"t3k_261\" style=\"top: 59277px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.978) </span><span class=\"S42FA S2AF6 S2 c5411f7hn\" id=\"t3l_261\" style=\"top: 59291px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos (nota 21) </span><span class=\"S42FB S2AF6 S2 c54127pgl\" id=\"t3m_261\" style=\"top: 59291px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S42FC S2AF6 S2 c54139ufj\" id=\"t3n_261\" style=\"top: 59305px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es (nota 22) </span><span class=\"S42FD S2AF6 S2 c54147y58\" id=\"t3o_261\" style=\"top: 59305px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S42FE S2AF6 S2 c5415r3hb\" id=\"t3p_261\" style=\"top: 59319px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S42FF S2AF6 S2 c5416wxk9\" id=\"t3q_261\" style=\"top: 59319px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.799 </span><span class=\"S4300 S2AF6 S2 c5417k1zq\" id=\"t3r_261\" style=\"top: 59334px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento a pagar </span><span class=\"S4301 S2AF6 S2 c5418rqa5\" id=\"t3s_261\" style=\"top: 59334px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S4302 S2AF6 S2 c5419kcxn\" id=\"t3t_261\" style=\"top: 59348px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S4303 S2AF6 S2 c5420hobf\" id=\"t3u_261\" style=\"top: 59348px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.139 </span><span class=\"S4304 S2AF4 S2 c54210iaf\" id=\"t3v_261\" style=\"top: 59366px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos l\u00edquidos </span><span class=\"S4305 S2AF6 S2 c5422xwuz\" id=\"t3w_261\" style=\"top: 59366px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(10.013) </span><span class=\"S4306 S2AF4 S2 c5423r9vk\" id=\"t3x_261\" style=\"top: 59385px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos l\u00edquidos atribu\u00edveis a INC </span><span class=\"S4307 S2AF6 S2 c5424o5yg\" id=\"t3y_261\" style=\"top: 59385px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(392) </span><span class=\"S4308 S2AF6 S2 c5425w0x6\" id=\"t3z_261\" style=\"top: 59417px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Inclui o goodwill associado \u00e0 UGC Neotalent, no montante de 3.386m\u20ac - ver nota 8. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15017": {
   "value": "<span class=\"S313C S2EAB S2 c748vq9h\" id=\"tc_226\" style=\"top: 14588px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.24. </span><span class=\"S313D S2EAB S2 c749gvtt\" id=\"td_226\" style=\"top: 14588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S313E S2AF6 S2 c75079f2\" id=\"te_226\" style=\"top: 14615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Uma opera\u00e7\u00e3o descontinuada \u00e9 uma componente do neg\u00f3cio do Grupo que compreende unidades operacionais e fluxos de caixa que </span><span class=\"S313F S2AF6 S2 c7517mee\" id=\"tf_226\" style=\"top: 14630px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possam ser claramente distinguidos, operacionalmente e para finalidades de relato financeiro, do resto do Grupo, e que: </span><span class=\"S3140 S2AF6 S2 c7524j3w\" id=\"tg_226\" style=\"top: 14658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 represente uma importante linha de neg\u00f3cios separada ou uma \u00e1rea geogr\u00e1fica operacional; </span><span class=\"S3141 S2AF6 S2 c753wvfa\" id=\"th_226\" style=\"top: 14673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja parte integrante de um \u00fanico plano coordenado para alienar uma importante linha de neg\u00f3cios separada ou \u00e1rea geogr\u00e1fica </span><span class=\"S3142 S2AF6 S2 c7543oom\" id=\"ti_226\" style=\"top: 14688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacional; ou </span><span class=\"S3143 S2AF6 S2 c75565xc\" id=\"tj_226\" style=\"top: 14704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja uma subsidi\u00e1ria adquirida exclusivamente com vista \u00e0 revenda. </span><span class=\"S3144 S2AF6 S2 c756rqkl\" id=\"tk_226\" style=\"top: 14731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A classifica\u00e7\u00e3o como opera\u00e7\u00e3o descontinuada acontece quando a opera\u00e7\u00e3o \u00e9 alienada ou quando cumpre os crit\u00e9rios para ser classificada </span><span class=\"S3145 S2AF6 S2 c757cmoo\" id=\"tl_226\" style=\"top: 14747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como detida para venda, o que se verificar primeiro. </span><span class=\"S3146 S2AF6 S2 c7586bvo\" id=\"tm_226\" style=\"top: 14774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma opera\u00e7\u00e3o \u00e9 classificada como opera\u00e7\u00e3o descontinuada, os comparativos da demonstra\u00e7\u00e3o dos resultados e da demonstra\u00e7\u00e3o </span><span class=\"S3147 S2AF6 S2 c759vpgg\" id=\"tn_226\" style=\"top: 14789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do rendimento integral s\u00e3o reapresentados como se a opera\u00e7\u00e3o tivesse sido descontinuada desde o in\u00edcio do exerc\u00edcio comparativo. </span><span class=\"S3148 S2AF6 S2 c760n1lo\" id=\"to_226\" style=\"top: 14817px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ao n\u00edvel da demonstra\u00e7\u00e3o dos resultados, os resultados s\u00e3o relevados na rubrica 'Resultados das opera\u00e7\u00f5es descontinuadas' e, ao n\u00edvel </span><span class=\"S3149 S2AF6 S2 c761qujy\" id=\"tp_226\" style=\"top: 14832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, nas rubricas denominadas 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S314A S2AF6 S2 c762oldy\" id=\"tq_226\" style=\"top: 14848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas'. </span><span class=\"S314B S2AF6 S2 c763e7bg\" id=\"tr_226\" style=\"top: 14875px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, as opera\u00e7\u00f5es descontinuadas correspondem sobretudo ao Neg\u00f3cio Neotalent, descontinuado no final de 2023, </span><span class=\"S314C S2AF6 S2 c764qzlo\" id=\"ts_226\" style=\"top: 14890px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como resultado do acordo de venda \u00e0 Conclusion Group B.V. do neg\u00f3cio de </span><span class=\"S314D S2EAB S2 c765fu0k\" id=\"tt_226\" style=\"top: 14890px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S314E S2AF6 S2 c766g9o6\" id=\"tu_226\" style=\"top: 14890px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ver nota 38). Compreende ainda um valor marginal </span><span class=\"S314F S2AF6 S2 c76756ue\" id=\"tv_226\" style=\"top: 14906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de resultados e passivos referentes ao Neg\u00f3cio GTE, descontinuado no final de 2019, e \u00e0 empresa Collab, alienada no 1\u00ba trimestre de </span><span class=\"S3150 S2AF6 S2 c768s61f\" id=\"tw_226\" style=\"top: 14921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2020. </span><span class=\"S41E2 S2AF4 S2 c5122oan9\" id=\"t2p_259\" style=\"top: 56518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38. </span><span class=\"S41E3 S2AF4 S2 c5123neu5\" id=\"t2q_259\" style=\"top: 56518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S41E4 S2AF4 S2 c5124vg86\" id=\"t2r_259\" style=\"top: 56546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEG\u00d3CIO NEOTALENT </span><span class=\"S41E5 S2AF6 S2 c5125p8px\" id=\"t2s_259\" style=\"top: 56574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em outubro de 2023, a Novabase celebrou um contrato de compra e venda com a Conclusion Group B.V. do seu neg\u00f3cio de </span><span class=\"S41E6 S2EAB S2 c5126r5jd\" id=\"t2t_259\" style=\"top: 56574px; left: 778px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41E7 S2AF6 S2 c5127wgdq\" id=\"t2u_259\" style=\"top: 56589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav\u00e9s da aliena\u00e7\u00e3o da totalidade das a\u00e7\u00f5es detidas na Novabase Neotalent, S.A., correspondentes a 95,003% das a\u00e7\u00f5es representativas </span><span class=\"S41E8 S2AF6 S2 c5128vj4p\" id=\"t2v_259\" style=\"top: 56604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do capital social desta, a qual det\u00e9m a totalidade do capital social da Novabase Neotalent Espa\u00f1a S.A.U (ver nota 6). </span><span class=\"S41E9 S2AF6 S2 c5129rad4\" id=\"t2w_259\" style=\"top: 56632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O pre\u00e7o inicial acordado foi de 49,4M\u20ac, sujeito a determinados ajustamentos previstos no Contrato, ao qual pode acrescer um potencial </span><span class=\"S41EA S2EAB S2 c51301anq\" id=\"t2x_259\" style=\"top: 56647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out </span><span class=\"S41EB S2AF6 S2 c51314o13\" id=\"t2y_259\" style=\"top: 56647px; left: 142px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de at\u00e9 0,95M\u20ac, dependente do cumprimento integral do </span><span class=\"S41EC S2EAB S2 c5132kuwz\" id=\"t2z_259\" style=\"top: 56647px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transitional Services Agreement </span><span class=\"S41ED S2AF6 S2 c5133cb4e\" id=\"t30_259\" style=\"top: 56647px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\u201cTSA\u201d) celebrado no contexto desta </span><span class=\"S41EE S2AF6 S2 c51346ycn\" id=\"t31_259\" style=\"top: 56662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o, cuja dura\u00e7\u00e3o m\u00e1xima poder\u00e1 atingir os 18 meses. </span><span class=\"S41EF S2AF6 S2 c51359y14\" id=\"t32_259\" style=\"top: 56690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na sequ\u00eancia deste acordo, o Grupo descontinuou o seu neg\u00f3cio de </span><span class=\"S41F0 S2EAB S2 c5136urto\" id=\"t33_259\" style=\"top: 56690px; left: 462px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41F1 S2AF6 S2 c5137j052\" id=\"t34_259\" style=\"top: 56690px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal, Espanha e Angola, o qual era desenvolvido </span><span class=\"S41F2 S2AF6 S2 c5138e8o4\" id=\"t35_259\" style=\"top: 56705px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas subsidi\u00e1rias no \u00e2mbito do acordo mas tamb\u00e9m na subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., relativamente \u00e0 </span><span class=\"S384E S2AF6 S2 c5139whnv\" id=\"t36_259\" style=\"top: 56720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qual o Grupo espera cessar as opera\u00e7\u00f5es no curto prazo por via da aliena\u00e7\u00e3o da sociedade. </span><span class=\"S41F3 S2AF6 S2 c5140gsxu\" id=\"t37_259\" style=\"top: 56748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A concretiza\u00e7\u00e3o da venda foi substantivamente conclu\u00edda no final de novembro, ap\u00f3s verifica\u00e7\u00e3o das condi\u00e7\u00f5es suspensivas a que se </span><span class=\"S41F4 S2AF6 S2 c5141fjn9\" id=\"t38_259\" style=\"top: 56763px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontrava subordinado o contrato nomeadamente a aprova\u00e7\u00e3o da Autoridade da Concorr\u00eancia, e culminou com a comunica\u00e7\u00e3o ao </span><span class=\"S41F5 S2AF6 S2 c5142o6p9\" id=\"t39_259\" style=\"top: 56778px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado no dia 18 de dezembro de 2023, data em que ocorreu o pagamento do pre\u00e7o pelo comprador no valor de 51,1M\u20ac, compreendendo </span><span class=\"S41F6 S2AF6 S2 c5143v6am\" id=\"t3a_259\" style=\"top: 56794px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determinados ajustamentos ao pre\u00e7o inicial. O pre\u00e7o de venda final est\u00e1 ainda sujeito a ajustamentos positivos ou negativos, decorrentes </span><span class=\"S41F7 S2AF6 S2 c5144rvip\" id=\"t3b_259\" style=\"top: 56809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do apuramento das cl\u00e1usulas de pre\u00e7o definidas no Contrato. </span><span class=\"S41F8 S2AF6 S2 c5145kclw\" id=\"t3c_259\" style=\"top: 56837px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com efeito, a Novabase registou, com refer\u00eancia a 30 de novembro de 2023, a mais-valia pela aliena\u00e7\u00e3o do Neg\u00f3cio de </span><span class=\"S41F9 S2EAB S2 c5146nvag\" id=\"t3d_259\" style=\"top: 56837px; left: 767px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41FA S2AF6 S2 c5147ab7y\" id=\"t3e_259\" style=\"top: 56837px; left: 831px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 </span><span class=\"S41FB S2AF6 S2 c5148yut9\" id=\"t3f_259\" style=\"top: 56852px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conclusion no valor de 39.760m\u20ac. O ganho gerado pela venda inclui os seguintes efeitos: i) write-off do goodwill alocado \u00e0 Neotalent de </span><span class=\"S41FC S2AF6 S2 c5149xvoz\" id=\"t3g_259\" style=\"top: 56867px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386m\u20ac; ii) custos de transa\u00e7\u00e3o de 1.383m\u20ac; e iii) registo de uma provis\u00e3o para </span><span class=\"S41FD S2EAB S2 c5150k0z4\" id=\"t3h_259\" style=\"top: 56867px; left: 550px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reps &amp; Warranties </span><span class=\"S41FE S2AF6 S2 c5151iv9s\" id=\"t3i_259\" style=\"top: 56867px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 344m\u20ac. O ganho gerado pela </span><span class=\"S41FF S2AF6 S2 c51526wws\" id=\"t3j_259\" style=\"top: 56883px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">venda n\u00e3o considera qualquer montante para o potencial </span><span class=\"S4200 S2EAB S2 c5153gmy3\" id=\"t3k_259\" style=\"top: 56883px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out</span><span class=\"S4201 S2AF6 S2 c5154zrv3\" id=\"t3l_259\" style=\"top: 56883px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, conforme divulgado na nota 40. </span><span class=\"S4202 S2AF6 S2 c5155yx3t\" id=\"t3m_259\" style=\"top: 56910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atendendo a que a subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. n\u00e3o foi alienada nem estava substantivamente liquidada a 31 de </span><span class=\"S4203 S2AF6 S2 c5156mabb\" id=\"t3n_259\" style=\"top: 56925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, tendo operado neste exerc\u00edcio em n\u00edveis semelhantes a 2022 (ver nota 6), a reserva de convers\u00e3o cambial negativa </span><span class=\"S4204 S2AF6 S2 c5157vn2c\" id=\"t3o_259\" style=\"top: 56941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associada \u00e0 opera\u00e7\u00e3o em Angola de </span><span class=\"S4205 S2EAB S2 c5158vvbr\" id=\"t3p_259\" style=\"top: 56941px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing</span><span class=\"S4206 S2AF6 S2 c5159v6oi\" id=\"t3q_259\" style=\"top: 56941px; left: 340px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, no montante de 5,6M\u20ac \u00e0 data da venda da Neotalent, n\u00e3o foi considerada na determina\u00e7\u00e3o </span><span class=\"S4207 S2AF6 S2 c51602nhx\" id=\"t3r_259\" style=\"top: 56956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da mais-valia. Nos termos das normas IFRS, esta reserva de convers\u00e3o cambial ser\u00e1 reconhecida em resultados do exerc\u00edcio, com impacto </span><span class=\"S4208 S2AF6 S2 c5161jv3i\" id=\"t3s_259\" style=\"top: 56971px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negativo, no momento da aliena\u00e7\u00e3o desta subsidi\u00e1ria ou quando a sociedade for liquidada ou substantivamente liquidada. Os respetivos </span><span class=\"S4209 S2AF6 S2 c516242st\" id=\"t3t_259\" style=\"top: 56987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos, no valor net de 1.127m\u20ac, foram classificados como 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S420A S2AF6 S2 c51633ayb\" id=\"t3u_259\" style=\"top: 57002px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas', apresentados separadamente, como correntes, nas demonstra\u00e7\u00f5es financeiras consolidadas em 31 de dezembro de </span><span class=\"S420B S2AF6 S2 c5164uttq\" id=\"t3v_259\" style=\"top: 57017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023. </span><span class=\"S420C S2AF6 S2 c5165qo3x\" id=\"t3w_259\" style=\"top: 57045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O efeito da aliena\u00e7\u00e3o da Neotalent na posi\u00e7\u00e3o financeira do Grupo pode ser consultado no ponto A. desta nota. </span><span class=\"S374A S2AF4 S2 c516825co\" id=\"t3_260\" style=\"top: 57318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEG\u00d3CIO GTE </span><span class=\"S420D S2AF6 S2 c5169qhut\" id=\"t4_260\" style=\"top: 57346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em mar\u00e7o de 2023 o Grupo alienou a sua participa\u00e7\u00e3o de 74,0% na subsidi\u00e1ria mo\u00e7ambicana NBMSIT, Sist. de Inf. e Tecnol., S.A. (ver </span><span class=\"S420E S2AF6 S2 c5170g56c\" id=\"t5_260\" style=\"top: 57361px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 6) a Lucas Fazine Chacine, administrador e acionista desta sociedade com 18% do capital social, por uma considera\u00e7\u00e3o de 5m\u20ac, </span><span class=\"S420F S2AF6 S2 c5171p7bd\" id=\"t6_260\" style=\"top: 57376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">paga na data de assinatura do Contrato, n\u00e3o estando sujeita a qualquer ajustamento ulterior. No contexto desta transa\u00e7\u00e3o, as subsidi\u00e1rias </span><span class=\"S4210 S2AF6 S2 c5172gkkv\" id=\"t7_260\" style=\"top: 57392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. e NOVABASE IMS 2, S.A. efetuaram ainda a cess\u00e3o definitiva dos cr\u00e9ditos detidos sobre a NBMSIT por </span><span class=\"S4211 S2AF6 S2 c5173m6pd\" id=\"t8_260\" style=\"top: 57407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7os prestados no \u00e2mbito da anterior politica de incentivos do Grupo para entrada e desenvolvimento do mercado mo\u00e7ambicano, por </span><span class=\"S4212 S2AF6 S2 c51749pq1\" id=\"t9_260\" style=\"top: 57422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma contrapartida de 10m\u20ac, n\u00e3o estando sujeita a qualquer acerto ou revers\u00e3o em fun\u00e7\u00e3o da efetiva cobran\u00e7a dos cr\u00e9ditos cedidos. </span><span class=\"S4213 S2AF6 S2 c5175xwq6\" id=\"ta_260\" style=\"top: 57450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assim, os ativos e passivos da opera\u00e7\u00e3o em Mo\u00e7ambique que se encontravam registados em opera\u00e7\u00f5es descontinuadas foram considerados </span><span class=\"S4214 S2AF6 S2 c5176tud6\" id=\"tb_260\" style=\"top: 57465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na determina\u00e7\u00e3o da menos-valia apurada nesta transa\u00e7\u00e3o, que ascendeu a 190m\u20ac. A considera\u00e7\u00e3o recebida em cash foi 5m\u20ac, e o cash </span><span class=\"S4215 S2AF6 S2 c5177acvs\" id=\"tc_260\" style=\"top: 57481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado com a subsidi\u00e1ria foi 3m\u20ac. </span><span class=\"S4216 S2AF6 S2 c51789485\" id=\"td_260\" style=\"top: 57508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 ocorreram ainda os seguintes desenvolvimentos nas opera\u00e7\u00f5es descontinuadas do Grupo: </span><span class=\"S4217 S2AF6 S2 c5179t80c\" id=\"te_260\" style=\"top: 57523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 COLLAB: a Novabase foi informada pela compradora Netadmin System i Sverige AB do apuramento do Terceiro (e \u00faltimo) Pre\u00e7o de </span><span class=\"S4218 S2AF6 S2 c51801uxw\" id=\"tf_260\" style=\"top: 57539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Compra Adicional na venda da Collab, no total de 248m\u20ac, tendo originado um acerto \u00e0 mais-valia de 194m\u20ac. Adicionalmente, foram </span><span class=\"S4219 S2AF6 S2 c5181woal\" id=\"tg_260\" style=\"top: 57554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">revertidas provis\u00f5es de R&amp;W no montante de 60m\u20ac tendo em aten\u00e7\u00e3o o per\u00edodo de garantias expirado. </span><span class=\"S421A S2AF6 S2 c5182ecav\" id=\"th_260\" style=\"top: 57569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 NEG\u00d3CIO GTE: Foram recebidos e pagos os saldos de 215m\u20ac (ver notas 13 e 24), correspondentes a um valor retido pela VINCI Energies </span><span class=\"S421B S2AF6 S2 c5183e6mz\" id=\"ti_260\" style=\"top: 57584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal, S.A. e indexado \u00e0 aquisi\u00e7\u00e3o pela Novabase de 9,9% da Novabase Digital, S.A. a minorit\u00e1rios (condi\u00e7\u00e3o precedente \u00e0 venda do </span><span class=\"S421C S2AF6 S2 c5184ag7c\" id=\"tj_260\" style=\"top: 57600px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neg\u00f3cio GTE), conforme termos previstos no contrato. Adicionalmente, as provis\u00f5es de R&amp;W aumentaram 104m\u20ac no exerc\u00edcio, </span><span class=\"S421D S2AF6 S2 c5185sz1a\" id=\"tk_260\" style=\"top: 57615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerando a reclassifica\u00e7\u00e3o de 407m\u20ac entre provis\u00f5es e passivos de opera\u00e7\u00f5es descontinuadas (nota 22). </span><span class=\"S421E S2AF6 S2 c518690vb\" id=\"tl_260\" style=\"top: 57649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A informa\u00e7\u00e3o financeira das opera\u00e7\u00f5es descontinuadas por subsidi\u00e1ria / neg\u00f3cio alienado pode ser sumarizada como segue: </span><span class=\"S421F S2AF4 S2 c51875iut\" id=\"tm_260\" style=\"top: 57676px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4220 S2AF4 S2 c51883g1n\" id=\"tn_260\" style=\"top: 57696px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4221 S2AF4 S2 c5189i4u3\" id=\"to_260\" style=\"top: 57696px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4222 S2AF4 S2 c5190riv8\" id=\"tp_260\" style=\"top: 57696px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4223 S2AF4 S2 c5191vxwf\" id=\"tq_260\" style=\"top: 57696px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4224 S2AF4 S2 c5192m0x1\" id=\"tr_260\" style=\"top: 57696px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4225 S2EAB S2 c5193w4fr\" id=\"ts_260\" style=\"top: 57727px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4226 S2AF6 S2 c5194go0t\" id=\"tt_260\" style=\"top: 57755px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4227 S2AF6 S2 c5195xfc7\" id=\"tu_260\" style=\"top: 57755px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.124 </span><span class=\"S4228 S2AF6 S2 c51963v1s\" id=\"tv_260\" style=\"top: 57755px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4229 S2AF6 S2 c5197uy9p\" id=\"tw_260\" style=\"top: 57755px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S422A S2AF6 S2 c519840xs\" id=\"tx_260\" style=\"top: 57755px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S422B S2AF6 S2 c519999be\" id=\"ty_260\" style=\"top: 57755px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.152 </span><span class=\"S422C S2AF6 S2 c520063rv\" id=\"tz_260\" style=\"top: 57769px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S422D S2AF6 S2 c5201bq89\" id=\"t10_260\" style=\"top: 57769px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(38.764) </span><span class=\"S422E S2AF6 S2 c5202r6z6\" id=\"t11_260\" style=\"top: 57769px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S422F S2AF6 S2 c52038gi0\" id=\"t12_260\" style=\"top: 57769px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4230 S2AF6 S2 c5204ryf9\" id=\"t13_260\" style=\"top: 57769px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S4231 S2AF6 S2 c5205t8mm\" id=\"t14_260\" style=\"top: 57769px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.646) </span><span class=\"S4232 S2AF6 S2 c5206al24\" id=\"t15_260\" style=\"top: 57787px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4233 S2AF6 S2 c5207a37i\" id=\"t16_260\" style=\"top: 57787px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.360 </span><span class=\"S4234 S2AF6 S2 c5208pn1c\" id=\"t17_260\" style=\"top: 57787px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4235 S2AF6 S2 c5209chdp\" id=\"t18_260\" style=\"top: 57787px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4236 S2AF6 S2 c5210gl2j\" id=\"t19_260\" style=\"top: 57787px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4237 S2AF6 S2 c5211dzsj\" id=\"t1a_260\" style=\"top: 57787px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.506 </span><span class=\"S4238 S2AF6 S2 c5212uisl\" id=\"t1b_260\" style=\"top: 57805px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4239 S2AF6 S2 c5213fs70\" id=\"t1c_260\" style=\"top: 57805px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S423A S2AF6 S2 c5214rl82\" id=\"t1d_260\" style=\"top: 57805px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423B S2AF6 S2 c5215nf0i\" id=\"t1e_260\" style=\"top: 57805px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) </span><span class=\"S423C S2AF6 S2 c5216yfgt\" id=\"t1f_260\" style=\"top: 57805px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423D S2AF6 S2 c52171ups\" id=\"t1g_260\" style=\"top: 57805px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(894) </span><span class=\"S423E S2AF6 S2 c5218myzq\" id=\"t1h_260\" style=\"top: 57823px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S423F S2AF6 S2 c5219brxf\" id=\"t1i_260\" style=\"top: 57823px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4240 S2AF6 S2 c522001al\" id=\"t1j_260\" style=\"top: 57823px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4241 S2AF6 S2 c52212uba\" id=\"t1k_260\" style=\"top: 57823px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4242 S2AF6 S2 c5222tx8n\" id=\"t1l_260\" style=\"top: 57823px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4243 S2AF6 S2 c5223lrck\" id=\"t1m_260\" style=\"top: 57823px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.612 </span><span class=\"S4244 S2AF6 S2 c52242gq5\" id=\"t1n_260\" style=\"top: 57842px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S4245 S2AF6 S2 c5225xy98\" id=\"t1o_260\" style=\"top: 57842px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4246 S2AF6 S2 c52263d55\" id=\"t1p_260\" style=\"top: 57842px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S4247 S2AF6 S2 c5227b22j\" id=\"t1q_260\" style=\"top: 57842px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4248 S2AF6 S2 c52284il2\" id=\"t1r_260\" style=\"top: 57842px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4249 S2AF6 S2 c5229vfk9\" id=\"t1s_260\" style=\"top: 57842px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S424A S2AF6 S2 c5230hz3g\" id=\"t1t_260\" style=\"top: 57856px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S424B S2AF6 S2 c5231wyu4\" id=\"t1u_260\" style=\"top: 57856px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424C S2AF6 S2 c5232mx44\" id=\"t1v_260\" style=\"top: 57856px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424D S2AF6 S2 c5233v8tu\" id=\"t1w_260\" style=\"top: 57856px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424E S2AF6 S2 c5234z0g6\" id=\"t1x_260\" style=\"top: 57856px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424F S2AF6 S2 c5235v2j4\" id=\"t1y_260\" style=\"top: 57856px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4250 S2AF6 S2 c5236espt\" id=\"t1z_260\" style=\"top: 57874px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4251 S2AF6 S2 c5237fq1g\" id=\"t20_260\" style=\"top: 57874px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.475 </span><span class=\"S4252 S2AF6 S2 c5238dk5u\" id=\"t21_260\" style=\"top: 57874px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4253 S2AF6 S2 c5239fjcl\" id=\"t22_260\" style=\"top: 57874px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4254 S2AF6 S2 c5240y0i4\" id=\"t23_260\" style=\"top: 57874px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S4255 S2EAB S2 c5241buh4\" id=\"t24_260\" style=\"top: 57904px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4256 S2AF6 S2 c5242k1k5\" id=\"t25_260\" style=\"top: 57933px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S4257 S2AF6 S2 c5243vqgn\" id=\"t26_260\" style=\"top: 57933px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4258 S2AF6 S2 c5244gq1v\" id=\"t27_260\" style=\"top: 57933px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4259 S2AF6 S2 c5245ifth\" id=\"t28_260\" style=\"top: 57933px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425A S2AF6 S2 c5246t4nl\" id=\"t29_260\" style=\"top: 57933px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425B S2AF6 S2 c52479k7k\" id=\"t2a_260\" style=\"top: 57933px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425C S2AF6 S2 c5248fj3w\" id=\"t2b_260\" style=\"top: 57947px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S425D S2AF6 S2 c52490ueg\" id=\"t2c_260\" style=\"top: 57947px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425E S2AF6 S2 c52505bsh\" id=\"t2d_260\" style=\"top: 57947px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S425F S2AF6 S2 c5251aprp\" id=\"t2e_260\" style=\"top: 57947px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.848) </span><span class=\"S4260 S2AF6 S2 c52520w0e\" id=\"t2f_260\" style=\"top: 57947px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4261 S2AF6 S2 c52539m09\" id=\"t2g_260\" style=\"top: 57947px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.968) </span><span class=\"S4262 S2AF6 S2 c52544n8r\" id=\"t2h_260\" style=\"top: 57965px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4263 S2AF6 S2 c52556s5t\" id=\"t2i_260\" style=\"top: 57965px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S4264 S2AF6 S2 c5256mw35\" id=\"t2j_260\" style=\"top: 57965px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.580) </span><span class=\"S4265 S2AF6 S2 c52572m5f\" id=\"t2k_260\" style=\"top: 57965px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4266 S2AF6 S2 c5258rl9d\" id=\"t2l_260\" style=\"top: 57965px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.700) </span><span class=\"S4267 S2EAB S2 c5259wb43\" id=\"t2m_260\" style=\"top: 57996px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4268 S2AF6 S2 c5260hdg8\" id=\"t2n_260\" style=\"top: 58024px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S4269 S2AF6 S2 c5261oevf\" id=\"t2o_260\" style=\"top: 58024px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">657 </span><span class=\"S426A S2AF6 S2 c5262nayk\" id=\"t2p_260\" style=\"top: 58024px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(219) </span><span class=\"S426B S2AF6 S2 c5263k2db\" id=\"t2q_260\" style=\"top: 58024px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(999) </span><span class=\"S426C S2AF6 S2 c5264cou9\" id=\"t2r_260\" style=\"top: 58024px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S426D S2AF6 S2 c5265wzv9\" id=\"t2s_260\" style=\"top: 58024px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(542) </span><span class=\"S426E S2AF6 S2 c5266byw5\" id=\"t2t_260\" style=\"top: 58038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S426F S2AF6 S2 c5267zzuk\" id=\"t2u_260\" style=\"top: 58038px; left: 458px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(57) </span><span class=\"S4270 S2AF6 S2 c5268l8ho\" id=\"t2v_260\" style=\"top: 58038px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.061 </span><span class=\"S4271 S2AF6 S2 c5269mjwz\" id=\"t2w_260\" style=\"top: 58038px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4272 S2AF6 S2 c5270wn9u\" id=\"t2x_260\" style=\"top: 58038px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4273 S2AF6 S2 c52718g12\" id=\"t2y_260\" style=\"top: 58038px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.004 </span><span class=\"S4274 S2AF6 S2 c5272520x\" id=\"t2z_260\" style=\"top: 58052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S4275 S2AF6 S2 c5273buj1\" id=\"t30_260\" style=\"top: 58052px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(163) </span><span class=\"S4276 S2AF6 S2 c5274hq4a\" id=\"t31_260\" style=\"top: 58052px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4277 S2AF6 S2 c5275smx0\" id=\"t32_260\" style=\"top: 58052px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S4278 S2AF6 S2 c52760cg3\" id=\"t33_260\" style=\"top: 58052px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4279 S2AF6 S2 c5277pcbe\" id=\"t34_260\" style=\"top: 58052px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(172) </span><span class=\"S427A S2AF6 S2 c5278wbgy\" id=\"t35_260\" style=\"top: 58070px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">437 </span><span class=\"S427B S2AF6 S2 c52793os5\" id=\"t36_260\" style=\"top: 58070px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">842 </span><span class=\"S427C S2AF6 S2 c528095j7\" id=\"t37_260\" style=\"top: 58070px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.008) </span><span class=\"S427D S2AF6 S2 c5281bqpz\" id=\"t38_260\" style=\"top: 58070px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S427E S2AF6 S2 c5282v4ld\" id=\"t39_260\" style=\"top: 58070px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">290 </span><span class=\"S427F S2AF4 S2 c52856gus\" id=\"t3_261\" style=\"top: 58618px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S4280 S2AF4 S2 c5286jwb4\" id=\"t4_261\" style=\"top: 58638px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4281 S2AF4 S2 c5287aq9i\" id=\"t5_261\" style=\"top: 58638px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4282 S2AF4 S2 c5288c0nv\" id=\"t6_261\" style=\"top: 58638px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4283 S2AF4 S2 c5289m775\" id=\"t7_261\" style=\"top: 58638px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4284 S2AF4 S2 c5290k1yq\" id=\"t8_261\" style=\"top: 58638px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4285 S2EAB S2 c5291ti1y\" id=\"t9_261\" style=\"top: 58669px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4286 S2AF6 S2 c5292cz8q\" id=\"ta_261\" style=\"top: 58697px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4287 S2AF6 S2 c5293rkm3\" id=\"tb_261\" style=\"top: 58697px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S4288 S2AF6 S2 c5294s68u\" id=\"tc_261\" style=\"top: 58697px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4289 S2AF6 S2 c5295s48r\" id=\"td_261\" style=\"top: 58697px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428A S2AF6 S2 c5296psz0\" id=\"te_261\" style=\"top: 58697px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428B S2AF6 S2 c5297meqh\" id=\"tf_261\" style=\"top: 58697px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S428C S2AF6 S2 c5298c9yb\" id=\"tg_261\" style=\"top: 58711px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S428D S2AF6 S2 c5299kx8f\" id=\"th_261\" style=\"top: 58711px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.957) </span><span class=\"S428E S2AF6 S2 c5300h25y\" id=\"ti_261\" style=\"top: 58711px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S428F S2AF6 S2 c53017h5c\" id=\"tj_261\" style=\"top: 58711px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4290 S2AF6 S2 c5302pqpc\" id=\"tk_261\" style=\"top: 58711px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4291 S2AF6 S2 c53031dhg\" id=\"tl_261\" style=\"top: 58711px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.638) </span><span class=\"S4292 S2AF6 S2 c5304ngky\" id=\"tm_261\" style=\"top: 58729px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4293 S2AF6 S2 c53054rzz\" id=\"tn_261\" style=\"top: 58729px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.227 </span><span class=\"S4294 S2AF6 S2 c5306v88j\" id=\"to_261\" style=\"top: 58729px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S4295 S2AF6 S2 c5307kn4b\" id=\"tp_261\" style=\"top: 58729px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4296 S2AF6 S2 c5308hicf\" id=\"tq_261\" style=\"top: 58729px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4297 S2AF6 S2 c5309qmpf\" id=\"tr_261\" style=\"top: 58729px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.546 </span><span class=\"S4298 S2AF6 S2 c53101kar\" id=\"ts_261\" style=\"top: 58747px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4299 S2AF6 S2 c5311nloj\" id=\"tt_261\" style=\"top: 58747px; left: 441px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429A S2AF6 S2 c5312xcxr\" id=\"tu_261\" style=\"top: 58747px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429B S2AF6 S2 c5313vma5\" id=\"tv_261\" style=\"top: 58747px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429C S2AF6 S2 c53142uj8\" id=\"tw_261\" style=\"top: 58747px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429D S2AF6 S2 c5315f422\" id=\"tx_261\" style=\"top: 58747px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429E S2AF6 S2 c53162afa\" id=\"ty_261\" style=\"top: 58766px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S429F S2AF6 S2 c5317nsjm\" id=\"tz_261\" style=\"top: 58766px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.948 </span><span class=\"S42A0 S2AF6 S2 c53183n19\" id=\"t10_261\" style=\"top: 58766px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S42A1 S2AF6 S2 c5319t1cz\" id=\"t11_261\" style=\"top: 58766px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S42A2 S2AF6 S2 c5320pf7p\" id=\"t12_261\" style=\"top: 58766px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42A3 S2AF6 S2 c5321fqn1\" id=\"t13_261\" style=\"top: 58766px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.267 </span><span class=\"S42A4 S2AF6 S2 c53228avv\" id=\"t14_261\" style=\"top: 58783px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42A5 S2AF6 S2 c5323liam\" id=\"t15_261\" style=\"top: 58783px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.760 </span><span class=\"S42A6 S2AF6 S2 c5324nbqk\" id=\"t16_261\" style=\"top: 58783px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">194 </span><span class=\"S42A7 S2AF6 S2 c5325tb4i\" id=\"t17_261\" style=\"top: 58783px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(190) </span><span class=\"S42A8 S2AF6 S2 c5326ywnj\" id=\"t18_261\" style=\"top: 58783px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D14 S2AF6 S2 c5327cwca\" id=\"t19_261\" style=\"top: 58783px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.764 </span><span class=\"S42A9 S2AF6 S2 c5328cnja\" id=\"t1a_261\" style=\"top: 58798px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42AA S2AF6 S2 c5329wnjy\" id=\"t1b_261\" style=\"top: 58798px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AB S2AF6 S2 c5330dkql\" id=\"t1c_261\" style=\"top: 58798px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AC S2AF6 S2 c533151nb\" id=\"t1d_261\" style=\"top: 58798px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AD S2AF6 S2 c5332o16o\" id=\"t1e_261\" style=\"top: 58798px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AE S2AF6 S2 c5333ahbm\" id=\"t1f_261\" style=\"top: 58798px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AF S2AF6 S2 c5334io1f\" id=\"t1g_261\" style=\"top: 58816px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.708 </span><span class=\"S42B0 S2AF6 S2 c5335ulua\" id=\"t1h_261\" style=\"top: 58816px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">254 </span><span class=\"S42B1 S2AF6 S2 c5336lg62\" id=\"t1i_261\" style=\"top: 58816px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">69 </span><span class=\"S42B2 S2AF6 S2 c5337mmqw\" id=\"t1j_261\" style=\"top: 58816px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B3 S2AF6 S2 c53386ygr\" id=\"t1k_261\" style=\"top: 58816px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S42B4 S2EAB S2 c5339tdkp\" id=\"t1l_261\" style=\"top: 58847px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42B5 S2AF6 S2 c5340i1iy\" id=\"t1m_261\" style=\"top: 58875px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42B6 S2C11 S2 c5341gltz\" id=\"t1n_261\" style=\"top: 58875px; left: 310px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42B7 S2AF6 S2 c53425n13\" id=\"t1o_261\" style=\"top: 58875px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42B8 S2AF6 S2 c5343n3rl\" id=\"t1p_261\" style=\"top: 58875px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B9 S2AF6 S2 c5344kk6k\" id=\"t1q_261\" style=\"top: 58875px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BA S2AF6 S2 c5345izjs\" id=\"t1r_261\" style=\"top: 58875px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BB S2AF6 S2 c53464ioq\" id=\"t1s_261\" style=\"top: 58875px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42BC S2AF6 S2 c5347cjk6\" id=\"t1t_261\" style=\"top: 58889px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42BD S2AF6 S2 c5348pfbk\" id=\"t1u_261\" style=\"top: 58889px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(590) </span><span class=\"S42BE S2AF6 S2 c5349uqgj\" id=\"t1v_261\" style=\"top: 58889px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42BF S2AF6 S2 c53501itx\" id=\"t1w_261\" style=\"top: 58889px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C0 S2AF6 S2 c5351ysin\" id=\"t1x_261\" style=\"top: 58889px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C1 S2AF6 S2 c5352ouxj\" id=\"t1y_261\" style=\"top: 58889px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.782) </span><span class=\"S42C2 S2AF6 S2 c5353x9y0\" id=\"t1z_261\" style=\"top: 58907px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">783 </span><span class=\"S42C3 S2AF6 S2 c5354wdcy\" id=\"t20_261\" style=\"top: 58907px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42C4 S2AF6 S2 c5355bomt\" id=\"t21_261\" style=\"top: 58907px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C5 S2AF6 S2 c5356x0ct\" id=\"t22_261\" style=\"top: 58907px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C6 S2AF6 S2 c5357q2fh\" id=\"t23_261\" style=\"top: 58907px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(409) </span><span class=\"S42C7 S2EAB S2 c5358bke2\" id=\"t24_261\" style=\"top: 58938px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42C8 S2AF6 S2 c5359mjf9\" id=\"t25_261\" style=\"top: 58966px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S42C9 S2AF6 S2 c53601d53\" id=\"t26_261\" style=\"top: 58966px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">300 </span><span class=\"S42CA S2AF6 S2 c5361n906\" id=\"t27_261\" style=\"top: 58966px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42CB S2AF6 S2 c5362b8b6\" id=\"t28_261\" style=\"top: 58966px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(28) </span><span class=\"S42CC S2AF6 S2 c5363qfyr\" id=\"t29_261\" style=\"top: 58966px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S42CD S2AF6 S2 c53642old\" id=\"t2a_261\" style=\"top: 58966px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S42CE S2AF6 S2 c5365fizi\" id=\"t2b_261\" style=\"top: 58980px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S42CF S2C11 S2 c5366ji8i\" id=\"t2c_261\" style=\"top: 58980px; left: 312px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42D0 S2AF6 S2 c5367wl9f\" id=\"t2d_261\" style=\"top: 58980px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.323 </span><span class=\"S42D1 S2AF6 S2 c5368cutq\" id=\"t2e_261\" style=\"top: 58980px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42D2 S2AF6 S2 c5369btkw\" id=\"t2f_261\" style=\"top: 58980px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S42D3 S2AF6 S2 c5370wia6\" id=\"t2g_261\" style=\"top: 58980px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D4 S2AF6 S2 c537156qw\" id=\"t2h_261\" style=\"top: 58980px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.537 </span><span class=\"S31A1 S2AF6 S2 c5372dqo0\" id=\"t2i_261\" style=\"top: 58994px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S42D5 S2AF6 S2 c5373s3de\" id=\"t2j_261\" style=\"top: 58994px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(377) </span><span class=\"S42D6 S2AF6 S2 c53743yo7\" id=\"t2k_261\" style=\"top: 58994px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D7 S2AF6 S2 c537568fh\" id=\"t2l_261\" style=\"top: 58994px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S42D8 S2AF6 S2 c53761r00\" id=\"t2m_261\" style=\"top: 58994px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D9 S2AF6 S2 c5377mmxv\" id=\"t2n_261\" style=\"top: 58994px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(386) </span><span class=\"S42DA S2AF6 S2 c53784stk\" id=\"t2o_261\" style=\"top: 59013px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.246 </span><span class=\"S42DB S2AF6 S2 c5379lirf\" id=\"t2p_261\" style=\"top: 59013px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42DC S2AF6 S2 c53803hbz\" id=\"t2q_261\" style=\"top: 59013px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(35) </span><span class=\"S42DD S2AF6 S2 c5381yo0k\" id=\"t2r_261\" style=\"top: 59013px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S37BA S2AF6 S2 c5382u21v\" id=\"t2s_261\" style=\"top: 59013px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.432 </span><span class=\"S42DE S2C11 S2 c5383jgea\" id=\"t2t_261\" style=\"top: 59044px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42DF S2AF6 S2 c53844hy2\" id=\"t2u_261\" style=\"top: 59044px; left: 104px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui 1.130m\u20ac de Caixa e equivalentes a caixa. </span><span class=\"S42E0 S2C11 S2 c5385hnej\" id=\"t2v_261\" style=\"top: 59059px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42E1 S2AF6 S2 c5386y5tr\" id=\"t2w_261\" style=\"top: 59060px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent: inclui a considera\u00e7\u00e3o de 51.108m\u20ac, l\u00edquida do </span><span class=\"S42E2 S2EAB S2 c5387c42z\" id=\"t2x_261\" style=\"top: 59060px; left: 428px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E3 S2AF6 S2 c5388a3vm\" id=\"t2y_261\" style=\"top: 59060px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 2.978m\u20ac; GTE (NBMSIT): corresponde \u00e0 considera\u00e7\u00e3o de </span><span class=\"S42E4 S2AF6 S2 c53891gnx\" id=\"t2z_261\" style=\"top: 59075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5m\u20ac, deduzida do </span><span class=\"S42E5 S2EAB S2 c5390gcdw\" id=\"t30_261\" style=\"top: 59075px; left: 192px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E6 S2AF6 S2 c5391hco4\" id=\"t31_261\" style=\"top: 59075px; left: 219px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 3m\u20ac. </span><span class=\"S42E7 S2AF4 S2 c5392zlsw\" id=\"t32_261\" style=\"top: 59118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Efeito da aliena\u00e7\u00e3o da Neotalent na posi\u00e7\u00e3o financeira do Grupo </span><span class=\"S42E8 S2AF4 S2 c5393xzde\" id=\"t33_261\" style=\"top: 59147px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30.11.23 </span><span class=\"S42E9 S2AF6 S2 c539442df\" id=\"t34_261\" style=\"top: 59178px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7) </span><span class=\"S42EA S2AF6 S2 c5395ykg0\" id=\"t35_261\" style=\"top: 59178px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(230) </span><span class=\"S42EB S2AF6 S2 c53962hrq\" id=\"t36_261\" style=\"top: 59192px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S42EC S2AF6 S2 c5397cjrm\" id=\"t37_261\" style=\"top: 59192px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8) </span><span class=\"S42ED S2AF6 S2 c53982pcc\" id=\"t38_261\" style=\"top: 59192px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.508) </span><span class=\"S42EE S2AF6 S2 c53998i5p\" id=\"t39_261\" style=\"top: 59206px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financeiros ao justo valor atrav\u00e9s de resultados (nota 9) </span><span class=\"S42EF S2AF6 S2 c5400kz46\" id=\"t3a_261\" style=\"top: 59206px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S42F0 S2AF6 S2 c54018cgo\" id=\"t3b_261\" style=\"top: 59220px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos por impostos diferidos (nota 10) </span><span class=\"S42F1 S2AF6 S2 c54029q58\" id=\"t3c_261\" style=\"top: 59220px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S42F2 S2AF6 S2 c54031ydj\" id=\"t3d_261\" style=\"top: 59234px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S42F3 S2AF6 S2 c540483jl\" id=\"t3e_261\" style=\"top: 59234px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.036) </span><span class=\"S42F4 S2AF6 S2 c5405gw3k\" id=\"t3f_261\" style=\"top: 59249px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S42F5 S2AF6 S2 c5406k9hw\" id=\"t3g_261\" style=\"top: 59249px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.120) </span><span class=\"S42F6 S2AF6 S2 c5407117m\" id=\"t3h_261\" style=\"top: 59263px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S42F7 S2AF6 S2 c540892q8\" id=\"t3i_261\" style=\"top: 59263px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(406) </span><span class=\"S42F8 S2AF6 S2 c54099ww0\" id=\"t3j_261\" style=\"top: 59277px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S42F9 S2AF6 S2 c54104ayh\" id=\"t3k_261\" style=\"top: 59277px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.978) </span><span class=\"S42FA S2AF6 S2 c5411f7hn\" id=\"t3l_261\" style=\"top: 59291px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos (nota 21) </span><span class=\"S42FB S2AF6 S2 c54127pgl\" id=\"t3m_261\" style=\"top: 59291px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S42FC S2AF6 S2 c54139ufj\" id=\"t3n_261\" style=\"top: 59305px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es (nota 22) </span><span class=\"S42FD S2AF6 S2 c54147y58\" id=\"t3o_261\" style=\"top: 59305px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S42FE S2AF6 S2 c5415r3hb\" id=\"t3p_261\" style=\"top: 59319px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S42FF S2AF6 S2 c5416wxk9\" id=\"t3q_261\" style=\"top: 59319px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.799 </span><span class=\"S4300 S2AF6 S2 c5417k1zq\" id=\"t3r_261\" style=\"top: 59334px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento a pagar </span><span class=\"S4301 S2AF6 S2 c5418rqa5\" id=\"t3s_261\" style=\"top: 59334px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S4302 S2AF6 S2 c5419kcxn\" id=\"t3t_261\" style=\"top: 59348px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S4303 S2AF6 S2 c5420hobf\" id=\"t3u_261\" style=\"top: 59348px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.139 </span><span class=\"S4304 S2AF4 S2 c54210iaf\" id=\"t3v_261\" style=\"top: 59366px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos l\u00edquidos </span><span class=\"S4305 S2AF6 S2 c5422xwuz\" id=\"t3w_261\" style=\"top: 59366px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(10.013) </span><span class=\"S4306 S2AF4 S2 c5423r9vk\" id=\"t3x_261\" style=\"top: 59385px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos l\u00edquidos atribu\u00edveis a INC </span><span class=\"S4307 S2AF6 S2 c5424o5yg\" id=\"t3y_261\" style=\"top: 59385px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(392) </span><span class=\"S4308 S2AF6 S2 c5425w0x6\" id=\"t3z_261\" style=\"top: 59417px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Inclui o goodwill associado \u00e0 UGC Neotalent, no montante de 3.386m\u20ac - ver nota 8. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15018": {
   "value": "<span class=\"S313C S2EAB S2 c748vq9h\" id=\"tc_226\" style=\"top: 14588px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.24. </span><span class=\"S313D S2EAB S2 c749gvtt\" id=\"td_226\" style=\"top: 14588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S313E S2AF6 S2 c75079f2\" id=\"te_226\" style=\"top: 14615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Uma opera\u00e7\u00e3o descontinuada \u00e9 uma componente do neg\u00f3cio do Grupo que compreende unidades operacionais e fluxos de caixa que </span><span class=\"S313F S2AF6 S2 c7517mee\" id=\"tf_226\" style=\"top: 14630px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possam ser claramente distinguidos, operacionalmente e para finalidades de relato financeiro, do resto do Grupo, e que: </span><span class=\"S3140 S2AF6 S2 c7524j3w\" id=\"tg_226\" style=\"top: 14658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 represente uma importante linha de neg\u00f3cios separada ou uma \u00e1rea geogr\u00e1fica operacional; </span><span class=\"S3141 S2AF6 S2 c753wvfa\" id=\"th_226\" style=\"top: 14673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja parte integrante de um \u00fanico plano coordenado para alienar uma importante linha de neg\u00f3cios separada ou \u00e1rea geogr\u00e1fica </span><span class=\"S3142 S2AF6 S2 c7543oom\" id=\"ti_226\" style=\"top: 14688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacional; ou </span><span class=\"S3143 S2AF6 S2 c75565xc\" id=\"tj_226\" style=\"top: 14704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja uma subsidi\u00e1ria adquirida exclusivamente com vista \u00e0 revenda. </span><span class=\"S3144 S2AF6 S2 c756rqkl\" id=\"tk_226\" style=\"top: 14731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A classifica\u00e7\u00e3o como opera\u00e7\u00e3o descontinuada acontece quando a opera\u00e7\u00e3o \u00e9 alienada ou quando cumpre os crit\u00e9rios para ser classificada </span><span class=\"S3145 S2AF6 S2 c757cmoo\" id=\"tl_226\" style=\"top: 14747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como detida para venda, o que se verificar primeiro. </span><span class=\"S3146 S2AF6 S2 c7586bvo\" id=\"tm_226\" style=\"top: 14774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma opera\u00e7\u00e3o \u00e9 classificada como opera\u00e7\u00e3o descontinuada, os comparativos da demonstra\u00e7\u00e3o dos resultados e da demonstra\u00e7\u00e3o </span><span class=\"S3147 S2AF6 S2 c759vpgg\" id=\"tn_226\" style=\"top: 14789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do rendimento integral s\u00e3o reapresentados como se a opera\u00e7\u00e3o tivesse sido descontinuada desde o in\u00edcio do exerc\u00edcio comparativo. </span><span class=\"S3148 S2AF6 S2 c760n1lo\" id=\"to_226\" style=\"top: 14817px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ao n\u00edvel da demonstra\u00e7\u00e3o dos resultados, os resultados s\u00e3o relevados na rubrica 'Resultados das opera\u00e7\u00f5es descontinuadas' e, ao n\u00edvel </span><span class=\"S3149 S2AF6 S2 c761qujy\" id=\"tp_226\" style=\"top: 14832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, nas rubricas denominadas 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S314A S2AF6 S2 c762oldy\" id=\"tq_226\" style=\"top: 14848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas'. </span><span class=\"S314B S2AF6 S2 c763e7bg\" id=\"tr_226\" style=\"top: 14875px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, as opera\u00e7\u00f5es descontinuadas correspondem sobretudo ao Neg\u00f3cio Neotalent, descontinuado no final de 2023, </span><span class=\"S314C S2AF6 S2 c764qzlo\" id=\"ts_226\" style=\"top: 14890px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como resultado do acordo de venda \u00e0 Conclusion Group B.V. do neg\u00f3cio de </span><span class=\"S314D S2EAB S2 c765fu0k\" id=\"tt_226\" style=\"top: 14890px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S314E S2AF6 S2 c766g9o6\" id=\"tu_226\" style=\"top: 14890px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ver nota 38). Compreende ainda um valor marginal </span><span class=\"S314F S2AF6 S2 c76756ue\" id=\"tv_226\" style=\"top: 14906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de resultados e passivos referentes ao Neg\u00f3cio GTE, descontinuado no final de 2019, e \u00e0 empresa Collab, alienada no 1\u00ba trimestre de </span><span class=\"S3150 S2AF6 S2 c768s61f\" id=\"tw_226\" style=\"top: 14921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2020. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15019": {
   "value": "<span class=\"S313C S2EAB S2 c748vq9h\" id=\"tc_226\" style=\"top: 14588px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.24. </span><span class=\"S313D S2EAB S2 c749gvtt\" id=\"td_226\" style=\"top: 14588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S313E S2AF6 S2 c75079f2\" id=\"te_226\" style=\"top: 14615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Uma opera\u00e7\u00e3o descontinuada \u00e9 uma componente do neg\u00f3cio do Grupo que compreende unidades operacionais e fluxos de caixa que </span><span class=\"S313F S2AF6 S2 c7517mee\" id=\"tf_226\" style=\"top: 14630px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possam ser claramente distinguidos, operacionalmente e para finalidades de relato financeiro, do resto do Grupo, e que: </span><span class=\"S3140 S2AF6 S2 c7524j3w\" id=\"tg_226\" style=\"top: 14658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 represente uma importante linha de neg\u00f3cios separada ou uma \u00e1rea geogr\u00e1fica operacional; </span><span class=\"S3141 S2AF6 S2 c753wvfa\" id=\"th_226\" style=\"top: 14673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja parte integrante de um \u00fanico plano coordenado para alienar uma importante linha de neg\u00f3cios separada ou \u00e1rea geogr\u00e1fica </span><span class=\"S3142 S2AF6 S2 c7543oom\" id=\"ti_226\" style=\"top: 14688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacional; ou </span><span class=\"S3143 S2AF6 S2 c75565xc\" id=\"tj_226\" style=\"top: 14704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja uma subsidi\u00e1ria adquirida exclusivamente com vista \u00e0 revenda. </span><span class=\"S3144 S2AF6 S2 c756rqkl\" id=\"tk_226\" style=\"top: 14731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A classifica\u00e7\u00e3o como opera\u00e7\u00e3o descontinuada acontece quando a opera\u00e7\u00e3o \u00e9 alienada ou quando cumpre os crit\u00e9rios para ser classificada </span><span class=\"S3145 S2AF6 S2 c757cmoo\" id=\"tl_226\" style=\"top: 14747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como detida para venda, o que se verificar primeiro. </span><span class=\"S3146 S2AF6 S2 c7586bvo\" id=\"tm_226\" style=\"top: 14774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma opera\u00e7\u00e3o \u00e9 classificada como opera\u00e7\u00e3o descontinuada, os comparativos da demonstra\u00e7\u00e3o dos resultados e da demonstra\u00e7\u00e3o </span><span class=\"S3147 S2AF6 S2 c759vpgg\" id=\"tn_226\" style=\"top: 14789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do rendimento integral s\u00e3o reapresentados como se a opera\u00e7\u00e3o tivesse sido descontinuada desde o in\u00edcio do exerc\u00edcio comparativo. </span><span class=\"S3148 S2AF6 S2 c760n1lo\" id=\"to_226\" style=\"top: 14817px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ao n\u00edvel da demonstra\u00e7\u00e3o dos resultados, os resultados s\u00e3o relevados na rubrica 'Resultados das opera\u00e7\u00f5es descontinuadas' e, ao n\u00edvel </span><span class=\"S3149 S2AF6 S2 c761qujy\" id=\"tp_226\" style=\"top: 14832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, nas rubricas denominadas 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S314A S2AF6 S2 c762oldy\" id=\"tq_226\" style=\"top: 14848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas'. </span><span class=\"S314B S2AF6 S2 c763e7bg\" id=\"tr_226\" style=\"top: 14875px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, as opera\u00e7\u00f5es descontinuadas correspondem sobretudo ao Neg\u00f3cio Neotalent, descontinuado no final de 2023, </span><span class=\"S314C S2AF6 S2 c764qzlo\" id=\"ts_226\" style=\"top: 14890px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como resultado do acordo de venda \u00e0 Conclusion Group B.V. do neg\u00f3cio de </span><span class=\"S314D S2EAB S2 c765fu0k\" id=\"tt_226\" style=\"top: 14890px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S314E S2AF6 S2 c766g9o6\" id=\"tu_226\" style=\"top: 14890px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ver nota 38). Compreende ainda um valor marginal </span><span class=\"S314F S2AF6 S2 c76756ue\" id=\"tv_226\" style=\"top: 14906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de resultados e passivos referentes ao Neg\u00f3cio GTE, descontinuado no final de 2019, e \u00e0 empresa Collab, alienada no 1\u00ba trimestre de </span><span class=\"S3150 S2AF6 S2 c768s61f\" id=\"tw_226\" style=\"top: 14921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2020. </span><span class=\"S41E2 S2AF4 S2 c5122oan9\" id=\"t2p_259\" style=\"top: 56518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38. </span><span class=\"S41E3 S2AF4 S2 c5123neu5\" id=\"t2q_259\" style=\"top: 56518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S41E4 S2AF4 S2 c5124vg86\" id=\"t2r_259\" style=\"top: 56546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEG\u00d3CIO NEOTALENT </span><span class=\"S41E5 S2AF6 S2 c5125p8px\" id=\"t2s_259\" style=\"top: 56574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em outubro de 2023, a Novabase celebrou um contrato de compra e venda com a Conclusion Group B.V. do seu neg\u00f3cio de </span><span class=\"S41E6 S2EAB S2 c5126r5jd\" id=\"t2t_259\" style=\"top: 56574px; left: 778px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41E7 S2AF6 S2 c5127wgdq\" id=\"t2u_259\" style=\"top: 56589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav\u00e9s da aliena\u00e7\u00e3o da totalidade das a\u00e7\u00f5es detidas na Novabase Neotalent, S.A., correspondentes a 95,003% das a\u00e7\u00f5es representativas </span><span class=\"S41E8 S2AF6 S2 c5128vj4p\" id=\"t2v_259\" style=\"top: 56604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do capital social desta, a qual det\u00e9m a totalidade do capital social da Novabase Neotalent Espa\u00f1a S.A.U (ver nota 6). </span><span class=\"S41E9 S2AF6 S2 c5129rad4\" id=\"t2w_259\" style=\"top: 56632px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O pre\u00e7o inicial acordado foi de 49,4M\u20ac, sujeito a determinados ajustamentos previstos no Contrato, ao qual pode acrescer um potencial </span><span class=\"S41EA S2EAB S2 c51301anq\" id=\"t2x_259\" style=\"top: 56647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out </span><span class=\"S41EB S2AF6 S2 c51314o13\" id=\"t2y_259\" style=\"top: 56647px; left: 142px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de at\u00e9 0,95M\u20ac, dependente do cumprimento integral do </span><span class=\"S41EC S2EAB S2 c5132kuwz\" id=\"t2z_259\" style=\"top: 56647px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transitional Services Agreement </span><span class=\"S41ED S2AF6 S2 c5133cb4e\" id=\"t30_259\" style=\"top: 56647px; left: 635px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(\u201cTSA\u201d) celebrado no contexto desta </span><span class=\"S41EE S2AF6 S2 c51346ycn\" id=\"t31_259\" style=\"top: 56662px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o, cuja dura\u00e7\u00e3o m\u00e1xima poder\u00e1 atingir os 18 meses. </span><span class=\"S41EF S2AF6 S2 c51359y14\" id=\"t32_259\" style=\"top: 56690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na sequ\u00eancia deste acordo, o Grupo descontinuou o seu neg\u00f3cio de </span><span class=\"S41F0 S2EAB S2 c5136urto\" id=\"t33_259\" style=\"top: 56690px; left: 462px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41F1 S2AF6 S2 c5137j052\" id=\"t34_259\" style=\"top: 56690px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal, Espanha e Angola, o qual era desenvolvido </span><span class=\"S41F2 S2AF6 S2 c5138e8o4\" id=\"t35_259\" style=\"top: 56705px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas subsidi\u00e1rias no \u00e2mbito do acordo mas tamb\u00e9m na subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., relativamente \u00e0 </span><span class=\"S384E S2AF6 S2 c5139whnv\" id=\"t36_259\" style=\"top: 56720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qual o Grupo espera cessar as opera\u00e7\u00f5es no curto prazo por via da aliena\u00e7\u00e3o da sociedade. </span><span class=\"S41F3 S2AF6 S2 c5140gsxu\" id=\"t37_259\" style=\"top: 56748px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A concretiza\u00e7\u00e3o da venda foi substantivamente conclu\u00edda no final de novembro, ap\u00f3s verifica\u00e7\u00e3o das condi\u00e7\u00f5es suspensivas a que se </span><span class=\"S41F4 S2AF6 S2 c5141fjn9\" id=\"t38_259\" style=\"top: 56763px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">encontrava subordinado o contrato nomeadamente a aprova\u00e7\u00e3o da Autoridade da Concorr\u00eancia, e culminou com a comunica\u00e7\u00e3o ao </span><span class=\"S41F5 S2AF6 S2 c5142o6p9\" id=\"t39_259\" style=\"top: 56778px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado no dia 18 de dezembro de 2023, data em que ocorreu o pagamento do pre\u00e7o pelo comprador no valor de 51,1M\u20ac, compreendendo </span><span class=\"S41F6 S2AF6 S2 c5143v6am\" id=\"t3a_259\" style=\"top: 56794px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">determinados ajustamentos ao pre\u00e7o inicial. O pre\u00e7o de venda final est\u00e1 ainda sujeito a ajustamentos positivos ou negativos, decorrentes </span><span class=\"S41F7 S2AF6 S2 c5144rvip\" id=\"t3b_259\" style=\"top: 56809px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do apuramento das cl\u00e1usulas de pre\u00e7o definidas no Contrato. </span><span class=\"S41F8 S2AF6 S2 c5145kclw\" id=\"t3c_259\" style=\"top: 56837px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com efeito, a Novabase registou, com refer\u00eancia a 30 de novembro de 2023, a mais-valia pela aliena\u00e7\u00e3o do Neg\u00f3cio de </span><span class=\"S41F9 S2EAB S2 c5146nvag\" id=\"t3d_259\" style=\"top: 56837px; left: 767px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41FA S2AF6 S2 c5147ab7y\" id=\"t3e_259\" style=\"top: 56837px; left: 831px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 </span><span class=\"S41FB S2AF6 S2 c5148yut9\" id=\"t3f_259\" style=\"top: 56852px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conclusion no valor de 39.760m\u20ac. O ganho gerado pela venda inclui os seguintes efeitos: i) write-off do goodwill alocado \u00e0 Neotalent de </span><span class=\"S41FC S2AF6 S2 c5149xvoz\" id=\"t3g_259\" style=\"top: 56867px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.386m\u20ac; ii) custos de transa\u00e7\u00e3o de 1.383m\u20ac; e iii) registo de uma provis\u00e3o para </span><span class=\"S41FD S2EAB S2 c5150k0z4\" id=\"t3h_259\" style=\"top: 56867px; left: 550px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reps &amp; Warranties </span><span class=\"S41FE S2AF6 S2 c5151iv9s\" id=\"t3i_259\" style=\"top: 56867px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 344m\u20ac. O ganho gerado pela </span><span class=\"S41FF S2AF6 S2 c51526wws\" id=\"t3j_259\" style=\"top: 56883px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">venda n\u00e3o considera qualquer montante para o potencial </span><span class=\"S4200 S2EAB S2 c5153gmy3\" id=\"t3k_259\" style=\"top: 56883px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">earn-out</span><span class=\"S4201 S2AF6 S2 c5154zrv3\" id=\"t3l_259\" style=\"top: 56883px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, conforme divulgado na nota 40. </span><span class=\"S4202 S2AF6 S2 c5155yx3t\" id=\"t3m_259\" style=\"top: 56910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atendendo a que a subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. n\u00e3o foi alienada nem estava substantivamente liquidada a 31 de </span><span class=\"S4203 S2AF6 S2 c5156mabb\" id=\"t3n_259\" style=\"top: 56925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, tendo operado neste exerc\u00edcio em n\u00edveis semelhantes a 2022 (ver nota 6), a reserva de convers\u00e3o cambial negativa </span><span class=\"S4204 S2AF6 S2 c5157vn2c\" id=\"t3o_259\" style=\"top: 56941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associada \u00e0 opera\u00e7\u00e3o em Angola de </span><span class=\"S4205 S2EAB S2 c5158vvbr\" id=\"t3p_259\" style=\"top: 56941px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing</span><span class=\"S4206 S2AF6 S2 c5159v6oi\" id=\"t3q_259\" style=\"top: 56941px; left: 340px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, no montante de 5,6M\u20ac \u00e0 data da venda da Neotalent, n\u00e3o foi considerada na determina\u00e7\u00e3o </span><span class=\"S4207 S2AF6 S2 c51602nhx\" id=\"t3r_259\" style=\"top: 56956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da mais-valia. Nos termos das normas IFRS, esta reserva de convers\u00e3o cambial ser\u00e1 reconhecida em resultados do exerc\u00edcio, com impacto </span><span class=\"S4208 S2AF6 S2 c5161jv3i\" id=\"t3s_259\" style=\"top: 56971px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negativo, no momento da aliena\u00e7\u00e3o desta subsidi\u00e1ria ou quando a sociedade for liquidada ou substantivamente liquidada. Os respetivos </span><span class=\"S4209 S2AF6 S2 c516242st\" id=\"t3t_259\" style=\"top: 56987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos, no valor net de 1.127m\u20ac, foram classificados como 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S420A S2AF6 S2 c51633ayb\" id=\"t3u_259\" style=\"top: 57002px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas', apresentados separadamente, como correntes, nas demonstra\u00e7\u00f5es financeiras consolidadas em 31 de dezembro de </span><span class=\"S420B S2AF6 S2 c5164uttq\" id=\"t3v_259\" style=\"top: 57017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023. </span><span class=\"S420C S2AF6 S2 c5165qo3x\" id=\"t3w_259\" style=\"top: 57045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O efeito da aliena\u00e7\u00e3o da Neotalent na posi\u00e7\u00e3o financeira do Grupo pode ser consultado no ponto A. desta nota. </span><span class=\"S374A S2AF4 S2 c516825co\" id=\"t3_260\" style=\"top: 57318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEG\u00d3CIO GTE </span><span class=\"S420D S2AF6 S2 c5169qhut\" id=\"t4_260\" style=\"top: 57346px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em mar\u00e7o de 2023 o Grupo alienou a sua participa\u00e7\u00e3o de 74,0% na subsidi\u00e1ria mo\u00e7ambicana NBMSIT, Sist. de Inf. e Tecnol., S.A. (ver </span><span class=\"S420E S2AF6 S2 c5170g56c\" id=\"t5_260\" style=\"top: 57361px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 6) a Lucas Fazine Chacine, administrador e acionista desta sociedade com 18% do capital social, por uma considera\u00e7\u00e3o de 5m\u20ac, </span><span class=\"S420F S2AF6 S2 c5171p7bd\" id=\"t6_260\" style=\"top: 57376px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">paga na data de assinatura do Contrato, n\u00e3o estando sujeita a qualquer ajustamento ulterior. No contexto desta transa\u00e7\u00e3o, as subsidi\u00e1rias </span><span class=\"S4210 S2AF6 S2 c5172gkkv\" id=\"t7_260\" style=\"top: 57392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. e NOVABASE IMS 2, S.A. efetuaram ainda a cess\u00e3o definitiva dos cr\u00e9ditos detidos sobre a NBMSIT por </span><span class=\"S4211 S2AF6 S2 c5173m6pd\" id=\"t8_260\" style=\"top: 57407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">servi\u00e7os prestados no \u00e2mbito da anterior politica de incentivos do Grupo para entrada e desenvolvimento do mercado mo\u00e7ambicano, por </span><span class=\"S4212 S2AF6 S2 c51749pq1\" id=\"t9_260\" style=\"top: 57422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma contrapartida de 10m\u20ac, n\u00e3o estando sujeita a qualquer acerto ou revers\u00e3o em fun\u00e7\u00e3o da efetiva cobran\u00e7a dos cr\u00e9ditos cedidos. </span><span class=\"S4213 S2AF6 S2 c5175xwq6\" id=\"ta_260\" style=\"top: 57450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Assim, os ativos e passivos da opera\u00e7\u00e3o em Mo\u00e7ambique que se encontravam registados em opera\u00e7\u00f5es descontinuadas foram considerados </span><span class=\"S4214 S2AF6 S2 c5176tud6\" id=\"tb_260\" style=\"top: 57465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na determina\u00e7\u00e3o da menos-valia apurada nesta transa\u00e7\u00e3o, que ascendeu a 190m\u20ac. A considera\u00e7\u00e3o recebida em cash foi 5m\u20ac, e o cash </span><span class=\"S4215 S2AF6 S2 c5177acvs\" id=\"tc_260\" style=\"top: 57481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado com a subsidi\u00e1ria foi 3m\u20ac. </span><span class=\"S4216 S2AF6 S2 c51789485\" id=\"td_260\" style=\"top: 57508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 ocorreram ainda os seguintes desenvolvimentos nas opera\u00e7\u00f5es descontinuadas do Grupo: </span><span class=\"S4217 S2AF6 S2 c5179t80c\" id=\"te_260\" style=\"top: 57523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 COLLAB: a Novabase foi informada pela compradora Netadmin System i Sverige AB do apuramento do Terceiro (e \u00faltimo) Pre\u00e7o de </span><span class=\"S4218 S2AF6 S2 c51801uxw\" id=\"tf_260\" style=\"top: 57539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Compra Adicional na venda da Collab, no total de 248m\u20ac, tendo originado um acerto \u00e0 mais-valia de 194m\u20ac. Adicionalmente, foram </span><span class=\"S4219 S2AF6 S2 c5181woal\" id=\"tg_260\" style=\"top: 57554px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">revertidas provis\u00f5es de R&amp;W no montante de 60m\u20ac tendo em aten\u00e7\u00e3o o per\u00edodo de garantias expirado. </span><span class=\"S421A S2AF6 S2 c5182ecav\" id=\"th_260\" style=\"top: 57569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 NEG\u00d3CIO GTE: Foram recebidos e pagos os saldos de 215m\u20ac (ver notas 13 e 24), correspondentes a um valor retido pela VINCI Energies </span><span class=\"S421B S2AF6 S2 c5183e6mz\" id=\"ti_260\" style=\"top: 57584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal, S.A. e indexado \u00e0 aquisi\u00e7\u00e3o pela Novabase de 9,9% da Novabase Digital, S.A. a minorit\u00e1rios (condi\u00e7\u00e3o precedente \u00e0 venda do </span><span class=\"S421C S2AF6 S2 c5184ag7c\" id=\"tj_260\" style=\"top: 57600px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neg\u00f3cio GTE), conforme termos previstos no contrato. Adicionalmente, as provis\u00f5es de R&amp;W aumentaram 104m\u20ac no exerc\u00edcio, </span><span class=\"S421D S2AF6 S2 c5185sz1a\" id=\"tk_260\" style=\"top: 57615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">considerando a reclassifica\u00e7\u00e3o de 407m\u20ac entre provis\u00f5es e passivos de opera\u00e7\u00f5es descontinuadas (nota 22). </span><span class=\"S421E S2AF6 S2 c518690vb\" id=\"tl_260\" style=\"top: 57649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A informa\u00e7\u00e3o financeira das opera\u00e7\u00f5es descontinuadas por subsidi\u00e1ria / neg\u00f3cio alienado pode ser sumarizada como segue: </span><span class=\"S421F S2AF4 S2 c51875iut\" id=\"tm_260\" style=\"top: 57676px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4220 S2AF4 S2 c51883g1n\" id=\"tn_260\" style=\"top: 57696px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4221 S2AF4 S2 c5189i4u3\" id=\"to_260\" style=\"top: 57696px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4222 S2AF4 S2 c5190riv8\" id=\"tp_260\" style=\"top: 57696px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4223 S2AF4 S2 c5191vxwf\" id=\"tq_260\" style=\"top: 57696px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4224 S2AF4 S2 c5192m0x1\" id=\"tr_260\" style=\"top: 57696px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4225 S2EAB S2 c5193w4fr\" id=\"ts_260\" style=\"top: 57727px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4226 S2AF6 S2 c5194go0t\" id=\"tt_260\" style=\"top: 57755px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4227 S2AF6 S2 c5195xfc7\" id=\"tu_260\" style=\"top: 57755px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.124 </span><span class=\"S4228 S2AF6 S2 c51963v1s\" id=\"tv_260\" style=\"top: 57755px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4229 S2AF6 S2 c5197uy9p\" id=\"tw_260\" style=\"top: 57755px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S422A S2AF6 S2 c519840xs\" id=\"tx_260\" style=\"top: 57755px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S422B S2AF6 S2 c519999be\" id=\"ty_260\" style=\"top: 57755px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.152 </span><span class=\"S422C S2AF6 S2 c520063rv\" id=\"tz_260\" style=\"top: 57769px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S422D S2AF6 S2 c5201bq89\" id=\"t10_260\" style=\"top: 57769px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(38.764) </span><span class=\"S422E S2AF6 S2 c5202r6z6\" id=\"t11_260\" style=\"top: 57769px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S422F S2AF6 S2 c52038gi0\" id=\"t12_260\" style=\"top: 57769px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4230 S2AF6 S2 c5204ryf9\" id=\"t13_260\" style=\"top: 57769px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S4231 S2AF6 S2 c5205t8mm\" id=\"t14_260\" style=\"top: 57769px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.646) </span><span class=\"S4232 S2AF6 S2 c5206al24\" id=\"t15_260\" style=\"top: 57787px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4233 S2AF6 S2 c5207a37i\" id=\"t16_260\" style=\"top: 57787px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.360 </span><span class=\"S4234 S2AF6 S2 c5208pn1c\" id=\"t17_260\" style=\"top: 57787px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4235 S2AF6 S2 c5209chdp\" id=\"t18_260\" style=\"top: 57787px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4236 S2AF6 S2 c5210gl2j\" id=\"t19_260\" style=\"top: 57787px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4237 S2AF6 S2 c5211dzsj\" id=\"t1a_260\" style=\"top: 57787px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.506 </span><span class=\"S4238 S2AF6 S2 c5212uisl\" id=\"t1b_260\" style=\"top: 57805px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4239 S2AF6 S2 c5213fs70\" id=\"t1c_260\" style=\"top: 57805px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S423A S2AF6 S2 c5214rl82\" id=\"t1d_260\" style=\"top: 57805px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423B S2AF6 S2 c5215nf0i\" id=\"t1e_260\" style=\"top: 57805px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) </span><span class=\"S423C S2AF6 S2 c5216yfgt\" id=\"t1f_260\" style=\"top: 57805px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423D S2AF6 S2 c52171ups\" id=\"t1g_260\" style=\"top: 57805px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(894) </span><span class=\"S423E S2AF6 S2 c5218myzq\" id=\"t1h_260\" style=\"top: 57823px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S423F S2AF6 S2 c5219brxf\" id=\"t1i_260\" style=\"top: 57823px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4240 S2AF6 S2 c522001al\" id=\"t1j_260\" style=\"top: 57823px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4241 S2AF6 S2 c52212uba\" id=\"t1k_260\" style=\"top: 57823px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4242 S2AF6 S2 c5222tx8n\" id=\"t1l_260\" style=\"top: 57823px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4243 S2AF6 S2 c5223lrck\" id=\"t1m_260\" style=\"top: 57823px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.612 </span><span class=\"S4244 S2AF6 S2 c52242gq5\" id=\"t1n_260\" style=\"top: 57842px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S4245 S2AF6 S2 c5225xy98\" id=\"t1o_260\" style=\"top: 57842px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4246 S2AF6 S2 c52263d55\" id=\"t1p_260\" style=\"top: 57842px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S4247 S2AF6 S2 c5227b22j\" id=\"t1q_260\" style=\"top: 57842px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4248 S2AF6 S2 c52284il2\" id=\"t1r_260\" style=\"top: 57842px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4249 S2AF6 S2 c5229vfk9\" id=\"t1s_260\" style=\"top: 57842px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S424A S2AF6 S2 c5230hz3g\" id=\"t1t_260\" style=\"top: 57856px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S424B S2AF6 S2 c5231wyu4\" id=\"t1u_260\" style=\"top: 57856px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424C S2AF6 S2 c5232mx44\" id=\"t1v_260\" style=\"top: 57856px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424D S2AF6 S2 c5233v8tu\" id=\"t1w_260\" style=\"top: 57856px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424E S2AF6 S2 c5234z0g6\" id=\"t1x_260\" style=\"top: 57856px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424F S2AF6 S2 c5235v2j4\" id=\"t1y_260\" style=\"top: 57856px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4250 S2AF6 S2 c5236espt\" id=\"t1z_260\" style=\"top: 57874px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4251 S2AF6 S2 c5237fq1g\" id=\"t20_260\" style=\"top: 57874px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.475 </span><span class=\"S4252 S2AF6 S2 c5238dk5u\" id=\"t21_260\" style=\"top: 57874px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4253 S2AF6 S2 c5239fjcl\" id=\"t22_260\" style=\"top: 57874px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4254 S2AF6 S2 c5240y0i4\" id=\"t23_260\" style=\"top: 57874px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S4255 S2EAB S2 c5241buh4\" id=\"t24_260\" style=\"top: 57904px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4256 S2AF6 S2 c5242k1k5\" id=\"t25_260\" style=\"top: 57933px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S4257 S2AF6 S2 c5243vqgn\" id=\"t26_260\" style=\"top: 57933px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4258 S2AF6 S2 c5244gq1v\" id=\"t27_260\" style=\"top: 57933px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4259 S2AF6 S2 c5245ifth\" id=\"t28_260\" style=\"top: 57933px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425A S2AF6 S2 c5246t4nl\" id=\"t29_260\" style=\"top: 57933px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425B S2AF6 S2 c52479k7k\" id=\"t2a_260\" style=\"top: 57933px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425C S2AF6 S2 c5248fj3w\" id=\"t2b_260\" style=\"top: 57947px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S425D S2AF6 S2 c52490ueg\" id=\"t2c_260\" style=\"top: 57947px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425E S2AF6 S2 c52505bsh\" id=\"t2d_260\" style=\"top: 57947px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S425F S2AF6 S2 c5251aprp\" id=\"t2e_260\" style=\"top: 57947px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.848) </span><span class=\"S4260 S2AF6 S2 c52520w0e\" id=\"t2f_260\" style=\"top: 57947px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4261 S2AF6 S2 c52539m09\" id=\"t2g_260\" style=\"top: 57947px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.968) </span><span class=\"S4262 S2AF6 S2 c52544n8r\" id=\"t2h_260\" style=\"top: 57965px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4263 S2AF6 S2 c52556s5t\" id=\"t2i_260\" style=\"top: 57965px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S4264 S2AF6 S2 c5256mw35\" id=\"t2j_260\" style=\"top: 57965px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.580) </span><span class=\"S4265 S2AF6 S2 c52572m5f\" id=\"t2k_260\" style=\"top: 57965px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4266 S2AF6 S2 c5258rl9d\" id=\"t2l_260\" style=\"top: 57965px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.700) </span><span class=\"S4267 S2EAB S2 c5259wb43\" id=\"t2m_260\" style=\"top: 57996px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4268 S2AF6 S2 c5260hdg8\" id=\"t2n_260\" style=\"top: 58024px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S4269 S2AF6 S2 c5261oevf\" id=\"t2o_260\" style=\"top: 58024px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">657 </span><span class=\"S426A S2AF6 S2 c5262nayk\" id=\"t2p_260\" style=\"top: 58024px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(219) </span><span class=\"S426B S2AF6 S2 c5263k2db\" id=\"t2q_260\" style=\"top: 58024px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(999) </span><span class=\"S426C S2AF6 S2 c5264cou9\" id=\"t2r_260\" style=\"top: 58024px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S426D S2AF6 S2 c5265wzv9\" id=\"t2s_260\" style=\"top: 58024px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(542) </span><span class=\"S426E S2AF6 S2 c5266byw5\" id=\"t2t_260\" style=\"top: 58038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S426F S2AF6 S2 c5267zzuk\" id=\"t2u_260\" style=\"top: 58038px; left: 458px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(57) </span><span class=\"S4270 S2AF6 S2 c5268l8ho\" id=\"t2v_260\" style=\"top: 58038px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.061 </span><span class=\"S4271 S2AF6 S2 c5269mjwz\" id=\"t2w_260\" style=\"top: 58038px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4272 S2AF6 S2 c5270wn9u\" id=\"t2x_260\" style=\"top: 58038px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4273 S2AF6 S2 c52718g12\" id=\"t2y_260\" style=\"top: 58038px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.004 </span><span class=\"S4274 S2AF6 S2 c5272520x\" id=\"t2z_260\" style=\"top: 58052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S4275 S2AF6 S2 c5273buj1\" id=\"t30_260\" style=\"top: 58052px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(163) </span><span class=\"S4276 S2AF6 S2 c5274hq4a\" id=\"t31_260\" style=\"top: 58052px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4277 S2AF6 S2 c5275smx0\" id=\"t32_260\" style=\"top: 58052px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S4278 S2AF6 S2 c52760cg3\" id=\"t33_260\" style=\"top: 58052px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4279 S2AF6 S2 c5277pcbe\" id=\"t34_260\" style=\"top: 58052px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(172) </span><span class=\"S427A S2AF6 S2 c5278wbgy\" id=\"t35_260\" style=\"top: 58070px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">437 </span><span class=\"S427B S2AF6 S2 c52793os5\" id=\"t36_260\" style=\"top: 58070px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">842 </span><span class=\"S427C S2AF6 S2 c528095j7\" id=\"t37_260\" style=\"top: 58070px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.008) </span><span class=\"S427D S2AF6 S2 c5281bqpz\" id=\"t38_260\" style=\"top: 58070px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S427E S2AF6 S2 c5282v4ld\" id=\"t39_260\" style=\"top: 58070px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">290 </span><span class=\"S427F S2AF4 S2 c52856gus\" id=\"t3_261\" style=\"top: 58618px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S4280 S2AF4 S2 c5286jwb4\" id=\"t4_261\" style=\"top: 58638px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4281 S2AF4 S2 c5287aq9i\" id=\"t5_261\" style=\"top: 58638px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4282 S2AF4 S2 c5288c0nv\" id=\"t6_261\" style=\"top: 58638px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4283 S2AF4 S2 c5289m775\" id=\"t7_261\" style=\"top: 58638px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4284 S2AF4 S2 c5290k1yq\" id=\"t8_261\" style=\"top: 58638px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4285 S2EAB S2 c5291ti1y\" id=\"t9_261\" style=\"top: 58669px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4286 S2AF6 S2 c5292cz8q\" id=\"ta_261\" style=\"top: 58697px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4287 S2AF6 S2 c5293rkm3\" id=\"tb_261\" style=\"top: 58697px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S4288 S2AF6 S2 c5294s68u\" id=\"tc_261\" style=\"top: 58697px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4289 S2AF6 S2 c5295s48r\" id=\"td_261\" style=\"top: 58697px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428A S2AF6 S2 c5296psz0\" id=\"te_261\" style=\"top: 58697px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428B S2AF6 S2 c5297meqh\" id=\"tf_261\" style=\"top: 58697px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S428C S2AF6 S2 c5298c9yb\" id=\"tg_261\" style=\"top: 58711px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S428D S2AF6 S2 c5299kx8f\" id=\"th_261\" style=\"top: 58711px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.957) </span><span class=\"S428E S2AF6 S2 c5300h25y\" id=\"ti_261\" style=\"top: 58711px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S428F S2AF6 S2 c53017h5c\" id=\"tj_261\" style=\"top: 58711px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4290 S2AF6 S2 c5302pqpc\" id=\"tk_261\" style=\"top: 58711px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4291 S2AF6 S2 c53031dhg\" id=\"tl_261\" style=\"top: 58711px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.638) </span><span class=\"S4292 S2AF6 S2 c5304ngky\" id=\"tm_261\" style=\"top: 58729px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4293 S2AF6 S2 c53054rzz\" id=\"tn_261\" style=\"top: 58729px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.227 </span><span class=\"S4294 S2AF6 S2 c5306v88j\" id=\"to_261\" style=\"top: 58729px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S4295 S2AF6 S2 c5307kn4b\" id=\"tp_261\" style=\"top: 58729px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4296 S2AF6 S2 c5308hicf\" id=\"tq_261\" style=\"top: 58729px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4297 S2AF6 S2 c5309qmpf\" id=\"tr_261\" style=\"top: 58729px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.546 </span><span class=\"S4298 S2AF6 S2 c53101kar\" id=\"ts_261\" style=\"top: 58747px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4299 S2AF6 S2 c5311nloj\" id=\"tt_261\" style=\"top: 58747px; left: 441px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429A S2AF6 S2 c5312xcxr\" id=\"tu_261\" style=\"top: 58747px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429B S2AF6 S2 c5313vma5\" id=\"tv_261\" style=\"top: 58747px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429C S2AF6 S2 c53142uj8\" id=\"tw_261\" style=\"top: 58747px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429D S2AF6 S2 c5315f422\" id=\"tx_261\" style=\"top: 58747px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429E S2AF6 S2 c53162afa\" id=\"ty_261\" style=\"top: 58766px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S429F S2AF6 S2 c5317nsjm\" id=\"tz_261\" style=\"top: 58766px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.948 </span><span class=\"S42A0 S2AF6 S2 c53183n19\" id=\"t10_261\" style=\"top: 58766px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S42A1 S2AF6 S2 c5319t1cz\" id=\"t11_261\" style=\"top: 58766px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S42A2 S2AF6 S2 c5320pf7p\" id=\"t12_261\" style=\"top: 58766px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42A3 S2AF6 S2 c5321fqn1\" id=\"t13_261\" style=\"top: 58766px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.267 </span><span class=\"S42A4 S2AF6 S2 c53228avv\" id=\"t14_261\" style=\"top: 58783px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42A5 S2AF6 S2 c5323liam\" id=\"t15_261\" style=\"top: 58783px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.760 </span><span class=\"S42A6 S2AF6 S2 c5324nbqk\" id=\"t16_261\" style=\"top: 58783px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">194 </span><span class=\"S42A7 S2AF6 S2 c5325tb4i\" id=\"t17_261\" style=\"top: 58783px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(190) </span><span class=\"S42A8 S2AF6 S2 c5326ywnj\" id=\"t18_261\" style=\"top: 58783px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D14 S2AF6 S2 c5327cwca\" id=\"t19_261\" style=\"top: 58783px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.764 </span><span class=\"S42A9 S2AF6 S2 c5328cnja\" id=\"t1a_261\" style=\"top: 58798px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42AA S2AF6 S2 c5329wnjy\" id=\"t1b_261\" style=\"top: 58798px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AB S2AF6 S2 c5330dkql\" id=\"t1c_261\" style=\"top: 58798px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AC S2AF6 S2 c533151nb\" id=\"t1d_261\" style=\"top: 58798px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AD S2AF6 S2 c5332o16o\" id=\"t1e_261\" style=\"top: 58798px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AE S2AF6 S2 c5333ahbm\" id=\"t1f_261\" style=\"top: 58798px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AF S2AF6 S2 c5334io1f\" id=\"t1g_261\" style=\"top: 58816px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.708 </span><span class=\"S42B0 S2AF6 S2 c5335ulua\" id=\"t1h_261\" style=\"top: 58816px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">254 </span><span class=\"S42B1 S2AF6 S2 c5336lg62\" id=\"t1i_261\" style=\"top: 58816px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">69 </span><span class=\"S42B2 S2AF6 S2 c5337mmqw\" id=\"t1j_261\" style=\"top: 58816px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B3 S2AF6 S2 c53386ygr\" id=\"t1k_261\" style=\"top: 58816px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S42B4 S2EAB S2 c5339tdkp\" id=\"t1l_261\" style=\"top: 58847px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42B5 S2AF6 S2 c5340i1iy\" id=\"t1m_261\" style=\"top: 58875px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42B6 S2C11 S2 c5341gltz\" id=\"t1n_261\" style=\"top: 58875px; left: 310px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42B7 S2AF6 S2 c53425n13\" id=\"t1o_261\" style=\"top: 58875px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42B8 S2AF6 S2 c5343n3rl\" id=\"t1p_261\" style=\"top: 58875px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B9 S2AF6 S2 c5344kk6k\" id=\"t1q_261\" style=\"top: 58875px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BA S2AF6 S2 c5345izjs\" id=\"t1r_261\" style=\"top: 58875px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BB S2AF6 S2 c53464ioq\" id=\"t1s_261\" style=\"top: 58875px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42BC S2AF6 S2 c5347cjk6\" id=\"t1t_261\" style=\"top: 58889px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42BD S2AF6 S2 c5348pfbk\" id=\"t1u_261\" style=\"top: 58889px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(590) </span><span class=\"S42BE S2AF6 S2 c5349uqgj\" id=\"t1v_261\" style=\"top: 58889px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42BF S2AF6 S2 c53501itx\" id=\"t1w_261\" style=\"top: 58889px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C0 S2AF6 S2 c5351ysin\" id=\"t1x_261\" style=\"top: 58889px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C1 S2AF6 S2 c5352ouxj\" id=\"t1y_261\" style=\"top: 58889px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.782) </span><span class=\"S42C2 S2AF6 S2 c5353x9y0\" id=\"t1z_261\" style=\"top: 58907px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">783 </span><span class=\"S42C3 S2AF6 S2 c5354wdcy\" id=\"t20_261\" style=\"top: 58907px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42C4 S2AF6 S2 c5355bomt\" id=\"t21_261\" style=\"top: 58907px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C5 S2AF6 S2 c5356x0ct\" id=\"t22_261\" style=\"top: 58907px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C6 S2AF6 S2 c5357q2fh\" id=\"t23_261\" style=\"top: 58907px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(409) </span><span class=\"S42C7 S2EAB S2 c5358bke2\" id=\"t24_261\" style=\"top: 58938px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42C8 S2AF6 S2 c5359mjf9\" id=\"t25_261\" style=\"top: 58966px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S42C9 S2AF6 S2 c53601d53\" id=\"t26_261\" style=\"top: 58966px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">300 </span><span class=\"S42CA S2AF6 S2 c5361n906\" id=\"t27_261\" style=\"top: 58966px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42CB S2AF6 S2 c5362b8b6\" id=\"t28_261\" style=\"top: 58966px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(28) </span><span class=\"S42CC S2AF6 S2 c5363qfyr\" id=\"t29_261\" style=\"top: 58966px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S42CD S2AF6 S2 c53642old\" id=\"t2a_261\" style=\"top: 58966px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S42CE S2AF6 S2 c5365fizi\" id=\"t2b_261\" style=\"top: 58980px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S42CF S2C11 S2 c5366ji8i\" id=\"t2c_261\" style=\"top: 58980px; left: 312px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42D0 S2AF6 S2 c5367wl9f\" id=\"t2d_261\" style=\"top: 58980px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.323 </span><span class=\"S42D1 S2AF6 S2 c5368cutq\" id=\"t2e_261\" style=\"top: 58980px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42D2 S2AF6 S2 c5369btkw\" id=\"t2f_261\" style=\"top: 58980px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S42D3 S2AF6 S2 c5370wia6\" id=\"t2g_261\" style=\"top: 58980px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D4 S2AF6 S2 c537156qw\" id=\"t2h_261\" style=\"top: 58980px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.537 </span><span class=\"S31A1 S2AF6 S2 c5372dqo0\" id=\"t2i_261\" style=\"top: 58994px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S42D5 S2AF6 S2 c5373s3de\" id=\"t2j_261\" style=\"top: 58994px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(377) </span><span class=\"S42D6 S2AF6 S2 c53743yo7\" id=\"t2k_261\" style=\"top: 58994px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D7 S2AF6 S2 c537568fh\" id=\"t2l_261\" style=\"top: 58994px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S42D8 S2AF6 S2 c53761r00\" id=\"t2m_261\" style=\"top: 58994px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D9 S2AF6 S2 c5377mmxv\" id=\"t2n_261\" style=\"top: 58994px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(386) </span><span class=\"S42DA S2AF6 S2 c53784stk\" id=\"t2o_261\" style=\"top: 59013px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.246 </span><span class=\"S42DB S2AF6 S2 c5379lirf\" id=\"t2p_261\" style=\"top: 59013px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42DC S2AF6 S2 c53803hbz\" id=\"t2q_261\" style=\"top: 59013px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(35) </span><span class=\"S42DD S2AF6 S2 c5381yo0k\" id=\"t2r_261\" style=\"top: 59013px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S37BA S2AF6 S2 c5382u21v\" id=\"t2s_261\" style=\"top: 59013px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.432 </span><span class=\"S42DE S2C11 S2 c5383jgea\" id=\"t2t_261\" style=\"top: 59044px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42DF S2AF6 S2 c53844hy2\" id=\"t2u_261\" style=\"top: 59044px; left: 104px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui 1.130m\u20ac de Caixa e equivalentes a caixa. </span><span class=\"S42E0 S2C11 S2 c5385hnej\" id=\"t2v_261\" style=\"top: 59059px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42E1 S2AF6 S2 c5386y5tr\" id=\"t2w_261\" style=\"top: 59060px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent: inclui a considera\u00e7\u00e3o de 51.108m\u20ac, l\u00edquida do </span><span class=\"S42E2 S2EAB S2 c5387c42z\" id=\"t2x_261\" style=\"top: 59060px; left: 428px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E3 S2AF6 S2 c5388a3vm\" id=\"t2y_261\" style=\"top: 59060px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 2.978m\u20ac; GTE (NBMSIT): corresponde \u00e0 considera\u00e7\u00e3o de </span><span class=\"S42E4 S2AF6 S2 c53891gnx\" id=\"t2z_261\" style=\"top: 59075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5m\u20ac, deduzida do </span><span class=\"S42E5 S2EAB S2 c5390gcdw\" id=\"t30_261\" style=\"top: 59075px; left: 192px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E6 S2AF6 S2 c5391hco4\" id=\"t31_261\" style=\"top: 59075px; left: 219px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 3m\u20ac. </span><span class=\"S42E7 S2AF4 S2 c5392zlsw\" id=\"t32_261\" style=\"top: 59118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Efeito da aliena\u00e7\u00e3o da Neotalent na posi\u00e7\u00e3o financeira do Grupo </span><span class=\"S42E8 S2AF4 S2 c5393xzde\" id=\"t33_261\" style=\"top: 59147px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30.11.23 </span><span class=\"S42E9 S2AF6 S2 c539442df\" id=\"t34_261\" style=\"top: 59178px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7) </span><span class=\"S42EA S2AF6 S2 c5395ykg0\" id=\"t35_261\" style=\"top: 59178px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(230) </span><span class=\"S42EB S2AF6 S2 c53962hrq\" id=\"t36_261\" style=\"top: 59192px; left: 100px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S42EC S2AF6 S2 c5397cjrm\" id=\"t37_261\" style=\"top: 59192px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8) </span><span class=\"S42ED S2AF6 S2 c53982pcc\" id=\"t38_261\" style=\"top: 59192px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.508) </span><span class=\"S42EE S2AF6 S2 c53998i5p\" id=\"t39_261\" style=\"top: 59206px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financeiros ao justo valor atrav\u00e9s de resultados (nota 9) </span><span class=\"S42EF S2AF6 S2 c5400kz46\" id=\"t3a_261\" style=\"top: 59206px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S42F0 S2AF6 S2 c54018cgo\" id=\"t3b_261\" style=\"top: 59220px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos por impostos diferidos (nota 10) </span><span class=\"S42F1 S2AF6 S2 c54029q58\" id=\"t3c_261\" style=\"top: 59220px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(122) </span><span class=\"S42F2 S2AF6 S2 c54031ydj\" id=\"t3d_261\" style=\"top: 59234px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S42F3 S2AF6 S2 c540483jl\" id=\"t3e_261\" style=\"top: 59234px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(11.036) </span><span class=\"S42F4 S2AF6 S2 c5405gw3k\" id=\"t3f_261\" style=\"top: 59249px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S42F5 S2AF6 S2 c5406k9hw\" id=\"t3g_261\" style=\"top: 59249px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.120) </span><span class=\"S42F6 S2AF6 S2 c5407117m\" id=\"t3h_261\" style=\"top: 59263px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S42F7 S2AF6 S2 c540892q8\" id=\"t3i_261\" style=\"top: 59263px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(406) </span><span class=\"S42F8 S2AF6 S2 c54099ww0\" id=\"t3j_261\" style=\"top: 59277px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S42F9 S2AF6 S2 c54104ayh\" id=\"t3k_261\" style=\"top: 59277px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.978) </span><span class=\"S42FA S2AF6 S2 c5411f7hn\" id=\"t3l_261\" style=\"top: 59291px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos (nota 21) </span><span class=\"S42FB S2AF6 S2 c54127pgl\" id=\"t3m_261\" style=\"top: 59291px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">178 </span><span class=\"S42FC S2AF6 S2 c54139ufj\" id=\"t3n_261\" style=\"top: 59305px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es (nota 22) </span><span class=\"S42FD S2AF6 S2 c54147y58\" id=\"t3o_261\" style=\"top: 59305px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S42FE S2AF6 S2 c5415r3hb\" id=\"t3p_261\" style=\"top: 59319px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S42FF S2AF6 S2 c5416wxk9\" id=\"t3q_261\" style=\"top: 59319px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.799 </span><span class=\"S4300 S2AF6 S2 c5417k1zq\" id=\"t3r_261\" style=\"top: 59334px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento a pagar </span><span class=\"S4301 S2AF6 S2 c5418rqa5\" id=\"t3s_261\" style=\"top: 59334px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S4302 S2AF6 S2 c5419kcxn\" id=\"t3t_261\" style=\"top: 59348px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S4303 S2AF6 S2 c5420hobf\" id=\"t3u_261\" style=\"top: 59348px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.139 </span><span class=\"S4304 S2AF4 S2 c54210iaf\" id=\"t3v_261\" style=\"top: 59366px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos l\u00edquidos </span><span class=\"S4305 S2AF6 S2 c5422xwuz\" id=\"t3w_261\" style=\"top: 59366px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(10.013) </span><span class=\"S4306 S2AF4 S2 c5423r9vk\" id=\"t3x_261\" style=\"top: 59385px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos l\u00edquidos atribu\u00edveis a INC </span><span class=\"S4307 S2AF6 S2 c5424o5yg\" id=\"t3y_261\" style=\"top: 59385px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(392) </span><span class=\"S4308 S2AF6 S2 c5425w0x6\" id=\"t3z_261\" style=\"top: 59417px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Inclui o goodwill associado \u00e0 UGC Neotalent, no montante de 3.386m\u20ac - ver nota 8. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15020": {
   "value": "<span class=\"S313C S2EAB S2 c748vq9h\" id=\"tc_226\" style=\"top: 14588px; left: 58px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.24. </span><span class=\"S313D S2EAB S2 c749gvtt\" id=\"td_226\" style=\"top: 14588px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Opera\u00e7\u00f5es descontinuadas </span><span class=\"S313E S2AF6 S2 c75079f2\" id=\"te_226\" style=\"top: 14615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Uma opera\u00e7\u00e3o descontinuada \u00e9 uma componente do neg\u00f3cio do Grupo que compreende unidades operacionais e fluxos de caixa que </span><span class=\"S313F S2AF6 S2 c7517mee\" id=\"tf_226\" style=\"top: 14630px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">possam ser claramente distinguidos, operacionalmente e para finalidades de relato financeiro, do resto do Grupo, e que: </span><span class=\"S3140 S2AF6 S2 c7524j3w\" id=\"tg_226\" style=\"top: 14658px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 represente uma importante linha de neg\u00f3cios separada ou uma \u00e1rea geogr\u00e1fica operacional; </span><span class=\"S3141 S2AF6 S2 c753wvfa\" id=\"th_226\" style=\"top: 14673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja parte integrante de um \u00fanico plano coordenado para alienar uma importante linha de neg\u00f3cios separada ou \u00e1rea geogr\u00e1fica </span><span class=\"S3142 S2AF6 S2 c7543oom\" id=\"ti_226\" style=\"top: 14688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">operacional; ou </span><span class=\"S3143 S2AF6 S2 c75565xc\" id=\"tj_226\" style=\"top: 14704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 seja uma subsidi\u00e1ria adquirida exclusivamente com vista \u00e0 revenda. </span><span class=\"S3144 S2AF6 S2 c756rqkl\" id=\"tk_226\" style=\"top: 14731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A classifica\u00e7\u00e3o como opera\u00e7\u00e3o descontinuada acontece quando a opera\u00e7\u00e3o \u00e9 alienada ou quando cumpre os crit\u00e9rios para ser classificada </span><span class=\"S3145 S2AF6 S2 c757cmoo\" id=\"tl_226\" style=\"top: 14747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como detida para venda, o que se verificar primeiro. </span><span class=\"S3146 S2AF6 S2 c7586bvo\" id=\"tm_226\" style=\"top: 14774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quando uma opera\u00e7\u00e3o \u00e9 classificada como opera\u00e7\u00e3o descontinuada, os comparativos da demonstra\u00e7\u00e3o dos resultados e da demonstra\u00e7\u00e3o </span><span class=\"S3147 S2AF6 S2 c759vpgg\" id=\"tn_226\" style=\"top: 14789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do rendimento integral s\u00e3o reapresentados como se a opera\u00e7\u00e3o tivesse sido descontinuada desde o in\u00edcio do exerc\u00edcio comparativo. </span><span class=\"S3148 S2AF6 S2 c760n1lo\" id=\"to_226\" style=\"top: 14817px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ao n\u00edvel da demonstra\u00e7\u00e3o dos resultados, os resultados s\u00e3o relevados na rubrica 'Resultados das opera\u00e7\u00f5es descontinuadas' e, ao n\u00edvel </span><span class=\"S3149 S2AF6 S2 c761qujy\" id=\"tp_226\" style=\"top: 14832px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da demonstra\u00e7\u00e3o da posi\u00e7\u00e3o financeira, nas rubricas denominadas 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S314A S2AF6 S2 c762oldy\" id=\"tq_226\" style=\"top: 14848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas'. </span><span class=\"S314B S2AF6 S2 c763e7bg\" id=\"tr_226\" style=\"top: 14875px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo Novabase, as opera\u00e7\u00f5es descontinuadas correspondem sobretudo ao Neg\u00f3cio Neotalent, descontinuado no final de 2023, </span><span class=\"S314C S2AF6 S2 c764qzlo\" id=\"ts_226\" style=\"top: 14890px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como resultado do acordo de venda \u00e0 Conclusion Group B.V. do neg\u00f3cio de </span><span class=\"S314D S2EAB S2 c765fu0k\" id=\"tt_226\" style=\"top: 14890px; left: 497px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S314E S2AF6 S2 c766g9o6\" id=\"tu_226\" style=\"top: 14890px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ver nota 38). Compreende ainda um valor marginal </span><span class=\"S314F S2AF6 S2 c76756ue\" id=\"tv_226\" style=\"top: 14906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de resultados e passivos referentes ao Neg\u00f3cio GTE, descontinuado no final de 2019, e \u00e0 empresa Collab, alienada no 1\u00ba trimestre de </span><span class=\"S3150 S2AF6 S2 c768s61f\" id=\"tw_226\" style=\"top: 14921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2020. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15048": {
   "value": "<span class=\"S3157 S2AF4 S2 c775prcj\" id=\"t13_226\" style=\"top: 15083px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3. </span><span class=\"S3158 S2AF4 S2 c776hx9i\" id=\"t14_226\" style=\"top: 15083px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pol\u00edtica de gest\u00e3o do risco financeiro </span><span class=\"S3159 S2AF6 S2 c777toot\" id=\"t15_226\" style=\"top: 15111px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo Novabase encontra-se exposto a um conjunto de riscos financeiros que resultam da sua atividade, nomeadamente, o Risco de </span><span class=\"S315A S2AF6 S2 c778e3iu\" id=\"t16_226\" style=\"top: 15126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de c\u00e2mbio, o Risco de taxa de juro (fluxos de caixa e justo valor), o Risco de cr\u00e9dito, o Risco de liquidez e o Risco de capital. </span><span class=\"S315B S2AF6 S2 c779lqf2\" id=\"t17_226\" style=\"top: 15154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A evolu\u00e7\u00e3o dos mercados financeiros \u00e9 analisada continuamente em conson\u00e2ncia com a pol\u00edtica de gest\u00e3o de riscos do Grupo, de forma </span><span class=\"S315C S2AF6 S2 c780y7ta\" id=\"t18_226\" style=\"top: 15169px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a minimizar potenciais efeitos adversos na sua performance financeira. </span><span class=\"S315D S2AF6 S2 c781khs6\" id=\"t19_226\" style=\"top: 15196px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a incerteza continuou a marcar o panorama econ\u00f3mico e geopol\u00edtico. A subida galopante das taxas de juro que se verificou </span><span class=\"S315E S2AF6 S2 c78266n4\" id=\"t1a_226\" style=\"top: 15212px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">desde julho de 2022 na Zona Euro manteve-se at\u00e9 setembro de 2023, existindo perspetivas que comecem a descer em 2024, devido ao </span><span class=\"S315F S2AF6 S2 c783zjcl\" id=\"t1b_226\" style=\"top: 15227px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">al\u00edvio das press\u00f5es inflacionistas. Contudo, o abrandamento da economia mundial e um segundo conflito militar em 2023 trouxeram mais </span><span class=\"S3160 S2AF6 S2 c784gz3g\" id=\"t1c_226\" style=\"top: 15242px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instabilidade. A guerra na Ucr\u00e2nia e o risco de escalada do conflito no M\u00e9dio Oriente, que colocaria muita press\u00e3o no abastecimento de </span><span class=\"S3161 S2AF6 S2 c785nfwv\" id=\"t1d_226\" style=\"top: 15258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">petr\u00f3leo, poderia p\u00f4r em causa a descida da infla\u00e7\u00e3o e a inflex\u00e3o da pol\u00edtica monet\u00e1ria dos bancos centrais. </span><span class=\"S3162 S2AF6 S2 c786ldlr\" id=\"t1e_226\" style=\"top: 15285px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o obstante o contexto de enorme incerteza, a Novabase acredita que as suas atuais pol\u00edticas de gest\u00e3o de risco financeiro mant\u00eam-se </span><span class=\"S3163 S2AF6 S2 c78796z6\" id=\"t1f_226\" style=\"top: 15300px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">adequadas ao perfil da Novabase, continuando a monitorizar os riscos em perman\u00eancia, de forma a antecipar e gerir eventuais impactos </span><span class=\"S3164 S2AF6 S2 c78855p6\" id=\"t1g_226\" style=\"top: 15316px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00e3o contemplados atualmente. </span><span class=\"S3165 S2EAB S2 c7892zrs\" id=\"t1h_226\" style=\"top: 15349px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3166 S2EAB S2 c790lwyy\" id=\"t1i_226\" style=\"top: 15349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de c\u00e2mbio </span><span class=\"S3167 S2AF6 S2 c791axgh\" id=\"t1j_226\" style=\"top: 15377px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de flutua\u00e7\u00e3o cambial, sobretudo do D\u00f3lar norte-americano (USD), dado que algumas subsidi\u00e1rias </span><span class=\"S3168 S2AF6 S2 c792is84\" id=\"t1k_226\" style=\"top: 15392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetuam transa\u00e7\u00f5es nesta moeda, mas tamb\u00e9m da Libra (GBP) e do Kwanza (AOA). </span><span class=\"S3169 S2AF6 S2 c7934mw7\" id=\"t1l_226\" style=\"top: 15420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O departamento financeiro \u00e9 respons\u00e1vel pelo acompanhamento da evolu\u00e7\u00e3o cambial das moedas referidas acima, procurando mitigar o </span><span class=\"S316A S2AF6 S2 c794zlcl\" id=\"t1m_226\" style=\"top: 15435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impacto da flutua\u00e7\u00e3o cambial nos resultados consolidados. Sempre que as expectativas de evolu\u00e7\u00e3o de taxas de c\u00e2mbio o justifiquem, o </span><span class=\"S316B S2AF6 S2 c79542u4\" id=\"t1n_226\" style=\"top: 15450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo procura contratar opera\u00e7\u00f5es de prote\u00e7\u00e3o contra movimentos adversos, atrav\u00e9s de instrumentos financeiros derivados (ver nota </span><span class=\"S316C S2AF6 S2 c7969ssx\" id=\"t1o_226\" style=\"top: 15466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15). Estes instrumentos financeiros n\u00e3o cumprem com os requisitos da contabilidade de cobertura, pelo que s\u00e3o contabilizados como </span><span class=\"S316D S2AF6 S2 c7970mao\" id=\"t1p_226\" style=\"top: 15481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos de negocia\u00e7\u00e3o, com as varia\u00e7\u00f5es no justo valor registadas em resultados. </span><span class=\"S316E S2AF6 S2 c800nk5w\" id=\"t3_227\" style=\"top: 15718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o mercado cambial foi marcado por uma certa acalmia no que diz respeito \u00e0s principais divisas internacionais. Houve, no </span><span class=\"S316F S2AF6 S2 c801wta3\" id=\"t4_227\" style=\"top: 15734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">entanto, maior volatilidade na rela\u00e7\u00e3o do Euro com o D\u00f3lar. At\u00e9 meados de julho de 2023, a moeda \u00fanica europeia valorizou face \u00e0 </span><span class=\"S3170 S2AF6 S2 c802vxa3\" id=\"t5_227\" style=\"top: 15749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">americana, sobretudo depois de a pol\u00edtica monet\u00e1ria do Banco Central Europeu ter come\u00e7ado a acompanhar o combate \u00e0 infla\u00e7\u00e3o iniciado </span><span class=\"S3171 S2AF6 S2 c803p6xz\" id=\"t6_227\" style=\"top: 15764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Reserva Federal americana (FED). Contudo, no segundo semestre, o D\u00f3lar recuperou, impulsionado pelo desempenho econ\u00f3mico </span><span class=\"S3172 S2AF6 S2 c804yr7f\" id=\"t7_227\" style=\"top: 15780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acima do esperado nos Estados Unidos. Ao que tudo indica, a subida agressiva das taxas de juros nos dois \u00faltimos anos parece ter chegado </span><span class=\"S3173 S2AF6 S2 c805c59m\" id=\"t8_227\" style=\"top: 15795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao fim, esperando-se cortes nas taxas de juros em 2024, por\u00e9m condicionados pela evolu\u00e7\u00e3o da infla\u00e7\u00e3o, num ano em que a recess\u00e3o \u00e9 </span><span class=\"S3174 S2AF6 S2 c806j9xz\" id=\"t9_227\" style=\"top: 15810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um cen\u00e1rio muito poss\u00edvel nas principais economias ocidentais, o que poder\u00e1 levar a uma maior volatilidade no mercado de divisas. </span><span class=\"S3175 S2AF6 S2 c807gjc6\" id=\"ta_227\" style=\"top: 15838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar das referidas incertezas, a Novabase n\u00e3o espera ver o seu risco cambial significativamente agravado. Por um lado, o Grupo tem </span><span class=\"S3176 S2AF6 S2 c8088fvi\" id=\"tb_227\" style=\"top: 15853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como pol\u00edtica manter um n\u00edvel elevado de cobertura do risco de exposi\u00e7\u00e3o ao D\u00f3lar norte-americano, e por outro lado, a sua exposi\u00e7\u00e3o </span><span class=\"S3177 S2AF6 S2 c8099x7c\" id=\"tc_227\" style=\"top: 15868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 Libra e a moedas de pa\u00edses emergentes \u00e9 atualmente bastante reduzida, conforme decorre da leitura da pr\u00f3xima tabela. </span><span class=\"S3178 S2AF6 S2 c810tby0\" id=\"td_227\" style=\"top: 15896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia \u00e0s taxas divulgadas na nota 2.4. (2) Transa\u00e7\u00f5es e saldos, desde a data de relato e at\u00e9 31 de mar\u00e7o n\u00e3o foram observadas </span><span class=\"S3179 S2AF6 S2 c811fdbs\" id=\"te_227\" style=\"top: 15911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">varia\u00e7\u00f5es relevantes. A taxa de c\u00e2mbio EUR/USD apresentou uma varia\u00e7\u00e3o negativa de 2,16%, numa tend\u00eancia de valoriza\u00e7\u00e3o do USD </span><span class=\"S317A S2AF6 S2 c812qw76\" id=\"tf_227\" style=\"top: 15926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fruto do desempenho acima do esperado da economia americana, e a Libra Esterlina apreciou face ao Euro 1,63%. </span><span class=\"S317B S2AF6 S2 c813syup\" id=\"tg_227\" style=\"top: 15954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio a 31 de dezembro com base nos montantes da Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira </span><span class=\"S317C S2AF6 S2 c8145c5n\" id=\"th_227\" style=\"top: 15969px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consolidada dos ativos e passivos financeiros das opera\u00e7\u00f5es em continua\u00e7\u00e3o do Grupo \u00e9 como segue: </span><span class=\"S317D S2AF4 S2 c8159ra7\" id=\"ti_227\" style=\"top: 15998px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S317E S2AF4 S2 c816no23\" id=\"tj_227\" style=\"top: 15998px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S317F S2AF4 S2 c8171snq\" id=\"tk_227\" style=\"top: 15998px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S3180 S2AF4 S2 c818t730\" id=\"tl_227\" style=\"top: 15998px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S3181 S2AF4 S2 c8198x88\" id=\"tm_227\" style=\"top: 15998px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S3182 S2AF4 S2 c820rk0z\" id=\"tn_227\" style=\"top: 15998px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S3183 S2AF4 S2 c821fn8u\" id=\"to_227\" style=\"top: 15998px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3184 S2AF4 S2 c822raet\" id=\"tp_227\" style=\"top: 16023px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3185 S2AF6 S2 c823tkpv\" id=\"tq_227\" style=\"top: 16038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S3186 S2AF6 S2 c8242elp\" id=\"tr_227\" style=\"top: 16038px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.951 </span><span class=\"S3187 S2AF6 S2 c825hkwy\" id=\"ts_227\" style=\"top: 16038px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10 </span><span class=\"S3188 S2AF6 S2 c8266lng\" id=\"tt_227\" style=\"top: 16038px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3189 S2AF6 S2 c82766r4\" id=\"tu_227\" style=\"top: 16038px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318A S2AF6 S2 c828zaw2\" id=\"tv_227\" style=\"top: 16038px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318B S2AF6 S2 c82923p0\" id=\"tw_227\" style=\"top: 16038px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S318C S2AF6 S2 c8304nsm\" id=\"tx_227\" style=\"top: 16052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S318D S2AF6 S2 c831jgpt\" id=\"ty_227\" style=\"top: 16052px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S318E S2AF6 S2 c832m3x1\" id=\"tz_227\" style=\"top: 16052px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318F S2AF6 S2 c833afk0\" id=\"t10_227\" style=\"top: 16052px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3190 S2AF6 S2 c834kft0\" id=\"t11_227\" style=\"top: 16052px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3191 S2AF6 S2 c835cx4r\" id=\"t12_227\" style=\"top: 16052px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3192 S2AF6 S2 c836mcpx\" id=\"t13_227\" style=\"top: 16052px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S3193 S2AF6 S2 c837lvk8\" id=\"t14_227\" style=\"top: 16066px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S3194 S2AF6 S2 c838b0zr\" id=\"t15_227\" style=\"top: 16066px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.056 </span><span class=\"S3195 S2AF6 S2 c839z54c\" id=\"t16_227\" style=\"top: 16066px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.853 </span><span class=\"S3196 S2AF6 S2 c840lfda\" id=\"t17_227\" style=\"top: 16066px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">392 </span><span class=\"S3197 S2AF6 S2 c841y2v3\" id=\"t18_227\" style=\"top: 16066px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3198 S2AF6 S2 c842173o\" id=\"t19_227\" style=\"top: 16066px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S3199 S2AF6 S2 c843r254\" id=\"t1a_227\" style=\"top: 16066px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.332 </span><span class=\"S319A S2AF6 S2 c844v0yp\" id=\"t1b_227\" style=\"top: 16080px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S319B S2AF6 S2 c8458md3\" id=\"t1c_227\" style=\"top: 16080px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.091 </span><span class=\"S319C S2AF6 S2 c846bu54\" id=\"t1d_227\" style=\"top: 16080px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319D S2AF6 S2 c847rnk8\" id=\"t1e_227\" style=\"top: 16080px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S319E S2AF6 S2 c8487gj5\" id=\"t1f_227\" style=\"top: 16080px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319F S2AF6 S2 c849ktxq\" id=\"t1g_227\" style=\"top: 16080px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A0 S2AF6 S2 c850nqrt\" id=\"t1h_227\" style=\"top: 16080px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S31A1 S2AF6 S2 c851zwti\" id=\"t1i_227\" style=\"top: 16094px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31A2 S2AF6 S2 c852kh9z\" id=\"t1j_227\" style=\"top: 16094px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A3 S2AF6 S2 c853d0sr\" id=\"t1k_227\" style=\"top: 16094px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A4 S2AF6 S2 c854sfm7\" id=\"t1l_227\" style=\"top: 16094px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A5 S2AF6 S2 c855y4s9\" id=\"t1m_227\" style=\"top: 16094px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A6 S2AF6 S2 c856d9s2\" id=\"t1n_227\" style=\"top: 16094px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A7 S2AF6 S2 c857ue46\" id=\"t1o_227\" style=\"top: 16094px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A8 S2AF6 S2 c858pd9b\" id=\"t1p_227\" style=\"top: 16108px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S31A9 S2AF6 S2 c8593cys\" id=\"t1q_227\" style=\"top: 16108px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.217 </span><span class=\"S31AA S2AF6 S2 c860rnw8\" id=\"t1r_227\" style=\"top: 16108px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.049 </span><span class=\"S31AB S2AF6 S2 c8611j69\" id=\"t1s_227\" style=\"top: 16108px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.112 </span><span class=\"S31AC S2AF6 S2 c86224wh\" id=\"t1t_227\" style=\"top: 16108px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31AD S2AF6 S2 c863bm5j\" id=\"t1u_227\" style=\"top: 16108px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S31AE S2AF6 S2 c864g9f6\" id=\"t1v_227\" style=\"top: 16108px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S31AF S2AF6 S2 c8653mp7\" id=\"t1w_227\" style=\"top: 16126px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">104.759 </span><span class=\"S31B0 S2AF6 S2 c866rjou\" id=\"t1x_227\" style=\"top: 16126px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.912 </span><span class=\"S31B1 S2AF6 S2 c867e7mr\" id=\"t1y_227\" style=\"top: 16126px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.508 </span><span class=\"S31B2 S2AF6 S2 c868yfvk\" id=\"t1z_227\" style=\"top: 16126px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31B3 S2AF6 S2 c869j7lh\" id=\"t20_227\" style=\"top: 16126px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31B4 S2AF6 S2 c87037rd\" id=\"t21_227\" style=\"top: 16126px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113.449 </span><span class=\"S31B5 S2AF4 S2 c871mflv\" id=\"t22_227\" style=\"top: 16143px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S31B6 S2AF6 S2 c872nb7h\" id=\"t23_227\" style=\"top: 16157px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S31B7 S2AF6 S2 c873p5cb\" id=\"t24_227\" style=\"top: 16157px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.196 </span><span class=\"S31B8 S2AF6 S2 c874v0xy\" id=\"t25_227\" style=\"top: 16157px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31B9 S2AF6 S2 c875reft\" id=\"t26_227\" style=\"top: 16157px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BA S2AF6 S2 c876uq29\" id=\"t27_227\" style=\"top: 16157px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BB S2AF6 S2 c877lkou\" id=\"t28_227\" style=\"top: 16157px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55 </span><span class=\"S31BC S2AF6 S2 c87814mw\" id=\"t29_227\" style=\"top: 16157px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S31BD S2AF6 S2 c879b5t7\" id=\"t2a_227\" style=\"top: 16171px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S31BE S2AF6 S2 c8807626\" id=\"t2b_227\" style=\"top: 16171px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">42.263 </span><span class=\"S31BF S2AF6 S2 c881mxax\" id=\"t2c_227\" style=\"top: 16171px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31C0 S2AF6 S2 c882ps0c\" id=\"t2d_227\" style=\"top: 16171px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31C1 S2AF6 S2 c883w3gk\" id=\"t2e_227\" style=\"top: 16171px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31C2 S2AF6 S2 c88413we\" id=\"t2f_227\" style=\"top: 16171px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39 </span><span class=\"S31C3 S2AF6 S2 c885v2jq\" id=\"t2g_227\" style=\"top: 16171px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S31C4 S2AF6 S2 c886cgvu\" id=\"t2h_227\" style=\"top: 16186px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31C5 S2AF6 S2 c887p65a\" id=\"t2i_227\" style=\"top: 16186px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31C6 S2AF6 S2 c88894m7\" id=\"t2j_227\" style=\"top: 16186px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C7 S2AF6 S2 c8892q9n\" id=\"t2k_227\" style=\"top: 16186px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C8 S2AF6 S2 c890s3kk\" id=\"t2l_227\" style=\"top: 16186px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C9 S2AF6 S2 c891ue1j\" id=\"t2m_227\" style=\"top: 16186px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31CA S2AF6 S2 c8929wn4\" id=\"t2n_227\" style=\"top: 16186px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31CB S2AF6 S2 c893q3wt\" id=\"t2o_227\" style=\"top: 16204px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.719 </span><span class=\"S31CC S2AF6 S2 c894nhuo\" id=\"t2p_227\" style=\"top: 16204px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31CD S2AF6 S2 c895guai\" id=\"t2q_227\" style=\"top: 16204px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31CE S2AF6 S2 c8962d2d\" id=\"t2r_227\" style=\"top: 16204px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31CF S2AF6 S2 c897f4jh\" id=\"t2s_227\" style=\"top: 16204px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">94 </span><span class=\"S31D0 S2AF6 S2 c8989wu3\" id=\"t2t_227\" style=\"top: 16204px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56.664 </span><span class=\"S31D1 S2AF4 S2 c899y681\" id=\"t2u_227\" style=\"top: 16239px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S31D2 S2AF4 S2 c900t164\" id=\"t2v_227\" style=\"top: 16239px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S31D3 S2AF4 S2 c901mnxd\" id=\"t2w_227\" style=\"top: 16239px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S31D4 S2AF4 S2 c9023eu0\" id=\"t2x_227\" style=\"top: 16239px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S31D5 S323D S2 c903fw33\" id=\"t2y_227\" style=\"top: 16239px; left: 602px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S31D6 S2AF4 S2 c9045xk2\" id=\"t2z_227\" style=\"top: 16239px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S31D7 S2AF4 S2 c905428t\" id=\"t30_227\" style=\"top: 16239px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S31D8 S2AF4 S2 c90650t6\" id=\"t31_227\" style=\"top: 16239px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S31D9 S2AF4 S2 c907o1nt\" id=\"t32_227\" style=\"top: 16264px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S31DA S2AF6 S2 c9082whi\" id=\"t33_227\" style=\"top: 16278px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S31DB S2AF6 S2 c909qmsc\" id=\"t34_227\" style=\"top: 16278px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.</span><span class=\"S31DC S2AF6 S2 c9105nvp\" id=\"t35_227\" style=\"top: 16278px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">879 </span><span class=\"S31DD S2AF6 S2 c9119sy7\" id=\"t36_227\" style=\"top: 16278px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DE S2AF6 S2 c912d318\" id=\"t37_227\" style=\"top: 16278px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DF S2AF6 S2 c913fmx2\" id=\"t38_227\" style=\"top: 16278px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E0 S2AF6 S2 c914tfqb\" id=\"t39_227\" style=\"top: 16278px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E1 S2AF6 S2 c9151gt9\" id=\"t3a_227\" style=\"top: 16278px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S31E2 S2AF6 S2 c916y58n\" id=\"t3b_227\" style=\"top: 16293px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S31E3 S2AF6 S2 c9174nfi\" id=\"t3c_227\" style=\"top: 16293px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.</span><span class=\"S31E4 S2AF6 S2 c9183xxo\" id=\"t3d_227\" style=\"top: 16293px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">466 </span><span class=\"S31E5 S2AF6 S2 c919aw8b\" id=\"t3e_227\" style=\"top: 16293px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E6 S2AF6 S2 c92069qj\" id=\"t3f_227\" style=\"top: 16293px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E7 S2AF6 S2 c921h7ew\" id=\"t3g_227\" style=\"top: 16293px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E8 S2AF6 S2 c922rdb1\" id=\"t3h_227\" style=\"top: 16293px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E9 S2AF6 S2 c9235zcc\" id=\"t3i_227\" style=\"top: 16293px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S31EA S2AF6 S2 c924sol7\" id=\"t3j_227\" style=\"top: 16307px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S31EB S2AF6 S2 c9253rjp\" id=\"t3k_227\" style=\"top: 16307px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.</span><span class=\"S31EC S2AF6 S2 c92620md\" id=\"t3l_227\" style=\"top: 16307px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">721 </span><span class=\"S31ED S2AF6 S2 c927oq5p\" id=\"t3m_227\" style=\"top: 16307px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.363 </span><span class=\"S31EE S2AF6 S2 c928txtj\" id=\"t3n_227\" style=\"top: 16307px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31EF S2AF6 S2 c929h4rz\" id=\"t3o_227\" style=\"top: 16307px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S31F0 S2AF6 S2 c930xmsr\" id=\"t3p_227\" style=\"top: 16307px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S31F1 S2AF6 S2 c931gxeh\" id=\"t3q_227\" style=\"top: 16307px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.477 </span><span class=\"S31F2 S2AF6 S2 c932zhr2\" id=\"t3r_227\" style=\"top: 16321px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S31F3 S2AF6 S2 c933dh6s\" id=\"t3s_227\" style=\"top: 16321px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.</span><span class=\"S31F4 S2AF6 S2 c934xc33\" id=\"t3t_227\" style=\"top: 16321px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">514 </span><span class=\"S31F5 S2AF6 S2 c935uey9\" id=\"t3u_227\" style=\"top: 16321px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F6 S2AF6 S2 c936yzp7\" id=\"t3v_227\" style=\"top: 16321px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F7 S2AF6 S2 c9370x2c\" id=\"t3w_227\" style=\"top: 16321px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F8 S2AF6 S2 c938a732\" id=\"t3x_227\" style=\"top: 16321px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F9 S2AF6 S2 c939b6ud\" id=\"t3y_227\" style=\"top: 16321px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S31FA S2AF6 S2 c940io69\" id=\"t3z_227\" style=\"top: 16335px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31FB S2AF6 S2 c9415adu\" id=\"t40_227\" style=\"top: 16335px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S31FC S2AF6 S2 c942t1z5\" id=\"t41_227\" style=\"top: 16335px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FD S2AF6 S2 c9436nuo\" id=\"t42_227\" style=\"top: 16335px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FE S2AF6 S2 c944xytg\" id=\"t43_227\" style=\"top: 16335px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FF S2AF6 S2 c9455dvx\" id=\"t44_227\" style=\"top: 16335px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3200 S2AF6 S2 c946jzq9\" id=\"t45_227\" style=\"top: 16335px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3201 S2AF6 S2 c9472v43\" id=\"t46_227\" style=\"top: 16349px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S3202 S2AF6 S2 c9484tec\" id=\"t47_227\" style=\"top: 16349px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">78.</span><span class=\"S3203 S2AF6 S2 c949ig96\" id=\"t48_227\" style=\"top: 16349px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132 </span><span class=\"S3204 S2AF6 S2 c950nb38\" id=\"t49_227\" style=\"top: 16349px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.837 </span><span class=\"S3205 S2AF6 S2 c951ob9h\" id=\"t4a_227\" style=\"top: 16349px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3206 S2AF6 S2 c952egrq\" id=\"t4b_227\" style=\"top: 16349px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S3207 S2AF6 S2 c953w92k\" id=\"t4c_227\" style=\"top: 16349px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">320 </span><span class=\"S3208 S2AF6 S2 c954jx5u\" id=\"t4d_227\" style=\"top: 16349px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3209 S2AF6 S2 c95587er\" id=\"t4e_227\" style=\"top: 16367px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">130.</span><span class=\"S320A S2AF6 S2 c956p70c\" id=\"t4f_227\" style=\"top: 16367px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">958 </span><span class=\"S320B S2AF6 S2 c9572v8u\" id=\"t4g_227\" style=\"top: 16367px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.</span><span class=\"S320C S2AF6 S2 c9583yfr\" id=\"t4h_227\" style=\"top: 16367px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">200 </span><span class=\"S320D S2AF6 S2 c959rowm\" id=\"t4i_227\" style=\"top: 16367px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S320E S2AF6 S2 c960rurj\" id=\"t4j_227\" style=\"top: 16367px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">402 </span><span class=\"S320F S2AF6 S2 c961q8zf\" id=\"t4k_227\" style=\"top: 16367px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">336 </span><span class=\"S3210 S2AF6 S2 c9621e3m\" id=\"t4l_227\" style=\"top: 16367px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">137.896 </span><span class=\"S3211 S2AF4 S2 c9630x4e\" id=\"t4m_227\" style=\"top: 16384px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3212 S2AF6 S2 c9640gbg\" id=\"t4n_227\" style=\"top: 16398px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3213 S2AF6 S2 c965z2cl\" id=\"t4o_227\" style=\"top: 16398px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.706 </span><span class=\"S3214 S2AF6 S2 c9668aug\" id=\"t4p_227\" style=\"top: 16398px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3215 S2AF6 S2 c9672oi5\" id=\"t4q_227\" style=\"top: 16398px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3216 S2AF6 S2 c968qjl9\" id=\"t4r_227\" style=\"top: 16398px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3217 S2AF6 S2 c9694sxx\" id=\"t4s_227\" style=\"top: 16398px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113 </span><span class=\"S3218 S2AF6 S2 c97019e7\" id=\"t4t_227\" style=\"top: 16398px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3219 S2AF6 S2 c971m675\" id=\"t4u_227\" style=\"top: 16412px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S321A S2AF6 S2 c9727k2b\" id=\"t4v_227\" style=\"top: 16412px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.293 </span><span class=\"S321B S2AF6 S2 c97374yo\" id=\"t4w_227\" style=\"top: 16412px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S321C S2AF6 S2 c974v4cv\" id=\"t4x_227\" style=\"top: 16412px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S321D S2AF6 S2 c9756oaq\" id=\"t4y_227\" style=\"top: 16412px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S321E S2AF6 S2 c976i51q\" id=\"t4z_227\" style=\"top: 16412px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S321F S2AF6 S2 c9777nwv\" id=\"t50_227\" style=\"top: 16412px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3220 S2AF6 S2 c9788q8r\" id=\"t51_227\" style=\"top: 16426px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3221 S2AF6 S2 c979fct1\" id=\"t52_227\" style=\"top: 16426px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3222 S2AF6 S2 c980fq6e\" id=\"t53_227\" style=\"top: 16426px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3223 S2AF6 S2 c981rgia\" id=\"t54_227\" style=\"top: 16426px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3224 S2AF6 S2 c982stkz\" id=\"t55_227\" style=\"top: 16426px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3225 S2AF6 S2 c9835erl\" id=\"t56_227\" style=\"top: 16426px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3226 S2AF6 S2 c9841ljj\" id=\"t57_227\" style=\"top: 16426px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3227 S2AF6 S2 c985jszs\" id=\"t58_227\" style=\"top: 16444px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">59.111 </span><span class=\"S3228 S2AF6 S2 c986ya5w\" id=\"t59_227\" style=\"top: 16444px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S3229 S2AF6 S2 c987khbf\" id=\"t5a_227\" style=\"top: 16444px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S322A S2AF6 S2 c9884oqa\" id=\"t5b_227\" style=\"top: 16444px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21</span><span class=\"S322B S2AF6 S2 c989uyz9\" id=\"t5c_227\" style=\"top: 16444px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S322C S2AF6 S2 c990aoho\" id=\"t5d_227\" style=\"top: 16444px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">150 </span><span class=\"S322D S2AF6 S2 c991vt8y\" id=\"t5e_227\" style=\"top: 16444px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60.344 </span><span class=\"S322E S2C11 S2 c992o5qx\" id=\"t5f_227\" style=\"top: 16476px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S322F S2AF6 S2 c993tu6q\" id=\"t5g_227\" style=\"top: 16476px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Exposi\u00e7\u00e3o ao Kwanza atrav\u00e9s da subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., considerada em opera\u00e7\u00f5es </span><span class=\"S3230 S2AF6 S2 c9945wr8\" id=\"t5h_227\" style=\"top: 16491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas em 2023 (ver nota 38). </span><span class=\"S3231 S2AF6 S2 c995zng0\" id=\"t5i_227\" style=\"top: 16525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de 10% de refor\u00e7o </span><span class=\"S3232 S2AF6 S2 c996bn1w\" id=\"t5j_227\" style=\"top: 16540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou enfraquecimento do Euro versus outras moedas, das taxas aplicadas a 31 de dezembro de 2023 para cada classe de instrumento </span><span class=\"S3233 S2AF6 S2 c997lq4w\" id=\"t5k_227\" style=\"top: 16556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as taxas de mercado </span><span class=\"S3234 S2AF6 S2 c998nnw7\" id=\"t5l_227\" style=\"top: 16571px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">raramente se alteram isoladamente. </span><span class=\"S3235 S2AF6 S2 c999vlua\" id=\"t5m_227\" style=\"top: 16599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob este pressuposto, com um fortalecimento ou enfraquecimento de 10% do Euro versus todas as taxas de c\u00e2mbio, os lucros antes de </span><span class=\"S3236 S2AF6 S2 c1000rrn8\" id=\"t5n_227\" style=\"top: 16614px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos (e por iner\u00eancia dos capitais) teriam aumentado ou diminu\u00eddo, respetivamente, 571m\u20ac em 2023 e 775m\u20ac em 2022. N\u00e3o existem </span><span class=\"S3237 S2AF6 S2 c1001trbx\" id=\"t5o_227\" style=\"top: 16629px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos diretos em capitais pr\u00f3prios uma vez que o Grupo n\u00e3o det\u00e9m instrumentos financeiros com varia\u00e7\u00f5es do justo valor registadas </span><span class=\"S3238 S2AF6 S2 c1002cajw\" id=\"t5p_227\" style=\"top: 16644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em capital pr\u00f3prio nem se encontra a aplicar a contabilidade de cobertura. </span><span class=\"S3239 S2EAB S2 c1003vej1\" id=\"t5q_227\" style=\"top: 16678px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S323A S2EAB S2 c1004y61s\" id=\"t5r_227\" style=\"top: 16678px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de juro (fluxos de caixa e justo valor) </span><span class=\"S323B S2AF6 S2 c100509k4\" id=\"t5s_227\" style=\"top: 16706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O risco de taxa de juro traduz a possibilidade de existirem flutua\u00e7\u00f5es no montante dos encargos financeiros futuros em empr\u00e9stimos </span><span class=\"S323C S2AF6 S2 c1006na4u\" id=\"t5t_227\" style=\"top: 16721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contra\u00eddos devido \u00e0 evolu\u00e7\u00e3o do n\u00edvel de taxas de juro de mercado. </span><span class=\"S323E S2AF6 S2 c10099ww4\" id=\"t3_228\" style=\"top: 17018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O custo da d\u00edvida financeira contra\u00edda pelo Grupo est\u00e1 indexado a taxas de refer\u00eancia de curto prazo, revistas com uma periodicidade </span><span class=\"S323F S2AF6 S2 c1010tf76\" id=\"t4_228\" style=\"top: 17034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">igual ou inferior a um ano e adicionadas de pr\u00e9mios de risco oportunamente negociados. Assim, varia\u00e7\u00f5es nas taxas de juro podem afetar </span><span class=\"S3240 S2AF6 S2 c1011d84e\" id=\"t5_228\" style=\"top: 17049px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados do Grupo. </span><span class=\"S3241 S2AF6 S2 c1012d4e7\" id=\"t6_228\" style=\"top: 17076px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de taxa de juro da Novabase adv\u00e9m de deter ativos e passivos financeiros contratados a taxa fixa e/ou taxa vari\u00e1vel. </span><span class=\"S3242 S2AF6 S2 c101391hz\" id=\"t7_228\" style=\"top: 17092px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso das taxas fixas, o Grupo enfrenta um risco de varia\u00e7\u00e3o do justo valor desses ativos ou passivos, na medida em que qualquer </span><span class=\"S3243 S2AF6 S2 c1014iax2\" id=\"t8_228\" style=\"top: 17107px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o das taxas de mercado envolve um custo de oportunidade. No caso das taxas vari\u00e1veis, tal altera\u00e7\u00e3o tem impacto direto no </span><span class=\"S3244 S2AF6 S2 c10154jjg\" id=\"t9_228\" style=\"top: 17122px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos juros, provocando, consequentemente, varia\u00e7\u00f5es de caixa. </span><span class=\"S3245 S2AF6 S2 c10167e6e\" id=\"ta_228\" style=\"top: 17150px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de taxa de juro \u00e9 analisada de forma cont\u00ednua pelo departamento financeiro. A gest\u00e3o do risco de taxa de juro visa </span><span class=\"S3246 S2AF6 S2 c1017oicn\" id=\"tb_228\" style=\"top: 17165px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reduzir a volatilidade dos encargos com juros. </span><span class=\"S3247 S2AF6 S2 c1018b3ix\" id=\"tc_228\" style=\"top: 17193px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, as taxas de juro diretoras na Zona Euro continuaram a aumentar at\u00e9 setembro. Ap\u00f3s dez aumentos ao longo de 15 meses, num </span><span class=\"S3248 S2AF6 S2 c1019xx0x\" id=\"td_228\" style=\"top: 17208px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ciclo de subidas de 450 pontos base que teve in\u00edcio em julho de 2022, a taxa de juro aplic\u00e1vel \u00e0s opera\u00e7\u00f5es de refinanciamento foi fixada </span><span class=\"S3249 S2AF6 S2 c1020ew5f\" id=\"te_228\" style=\"top: 17223px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em 4,5%, e de acordo com o Banco Central Europeu (BCE), atingiu um n\u00edvel que, mantido durante um per\u00edodo suficientemente longo, </span><span class=\"S324A S2AF6 S2 c1021tsfa\" id=\"tf_228\" style=\"top: 17239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permitir\u00e1 um regresso da infla\u00e7\u00e3o ao objetivo dos 2%. N\u00e3o obstante, a infla\u00e7\u00e3o ensombra a Europa, com os conflitos geopol\u00edticos a </span><span class=\"S324B S2AF6 S2 c1022wj9k\" id=\"tg_228\" style=\"top: 17254px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amea\u00e7ar agravar as faturas energ\u00e9ticas. A Novabase tem vindo a monitorizar este risco com particular aten\u00e7\u00e3o, e embora \u00e0 data de </span><span class=\"S324C S2AF6 S2 c1023u52n\" id=\"th_228\" style=\"top: 17269px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato esteja numa posi\u00e7\u00e3o de excedente de caixa, estes aumentos das taxas de juro diretoras traduzem-se em custos acrescidos no </span><span class=\"S324D S2AF6 S2 c1024q0g8\" id=\"ti_228\" style=\"top: 17284px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acesso a financiamentos em per\u00edodos futuros caso se venham a revelar necess\u00e1rios. </span><span class=\"S324E S2AF6 S2 c10257vvx\" id=\"tj_228\" style=\"top: 17312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023, 6% do saldo de empr\u00e9stimos banc\u00e1rios est\u00e1 contratado a taxas fixas (2022: 21%). Todos os empr\u00e9stimos est\u00e3o </span><span class=\"S324F S2AF6 S2 c10266fbh\" id=\"tk_228\" style=\"top: 17327px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">denominados em Euros. As aplica\u00e7\u00f5es em institui\u00e7\u00f5es financeiras s\u00e3o de curto prazo. </span><span class=\"S3250 S2AF6 S2 c1027b0s4\" id=\"tl_228\" style=\"top: 17355px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de um aumento ou </span><span class=\"S3251 S2AF6 S2 c1028s1x0\" id=\"tm_228\" style=\"top: 17370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diminui\u00e7\u00e3o imediata de 0,5% (50 basis points) em taxas de juro de mercado, das taxas aplicadas a 31 de dezembro de 2023 para cada </span><span class=\"S3252 S2AF6 S2 c1029i8k7\" id=\"tn_228\" style=\"top: 17385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classe de instrumento financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as </span><span class=\"S3253 S2AF6 S2 c1030cf87\" id=\"to_228\" style=\"top: 17401px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxas de mercado raramente se alteram isoladamente. A an\u00e1lise de sensibilidade \u00e9 baseada nos seguintes pressupostos: </span><span class=\"S3254 S2AF6 S2 c10317m3d\" id=\"tp_228\" style=\"top: 17428px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Altera\u00e7\u00f5es nas taxas de juro do mercado afetam rendimentos ou despesas de juros de instrumentos financeiros vari\u00e1veis; </span><span class=\"S3255 S2AF6 S2 c1032u0zw\" id=\"tq_228\" style=\"top: 17444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Altera\u00e7\u00f5es nas taxas de juro de mercado apenas afetam os rendimentos ou despesas de juros em rela\u00e7\u00e3o a instrumentos financeiros </span><span class=\"S3256 S2AF6 S2 c1033ylx1\" id=\"tr_228\" style=\"top: 17459px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com taxas de juro fixas se estes estiverem reconhecidos ao justo valor; </span><span class=\"S3257 S2AF6 S2 c1034qfwh\" id=\"ts_228\" style=\"top: 17474px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Altera\u00e7\u00f5es nas taxas de juro de mercado afetam o justo valor de instrumentos financeiros derivados e outros ativos e passivos </span><span class=\"S3110 S2AF6 S2 c1035v874\" id=\"tt_228\" style=\"top: 17489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros; </span><span class=\"S3258 S2AF6 S2 c1036x4b1\" id=\"tu_228\" style=\"top: 17505px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Altera\u00e7\u00f5es no justo valor de instrumentos financeiros derivados e outros ativos e passivos financeiros s\u00e3o estimados descontando os </span><span class=\"S3259 S2AF6 S2 c1037sob1\" id=\"tv_228\" style=\"top: 17520px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fluxos de caixa futuros de valores atuais l\u00edquidos, utilizando taxas de mercado do final do ano. </span><span class=\"S325A S2AF6 S2 c1038ylfy\" id=\"tw_228\" style=\"top: 17548px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob estes pressupostos, um aumento ou diminui\u00e7\u00e3o de 0,5% em taxas de juro de mercado resultaria, respetivamente, num aumento ou </span><span class=\"S325B S2AF6 S2 c1039a5f0\" id=\"tx_228\" style=\"top: 17563px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diminui\u00e7\u00e3o dos lucros antes de impostos de aproximadamente 326m\u20ac em 2023, e num aumento ou diminui\u00e7\u00e3o, respetivamente, de cerca </span><span class=\"S325C S2AF6 S2 c1040ud7j\" id=\"ty_228\" style=\"top: 17578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 166m\u20ac em 2022. N\u00e3o existem impactos nos capitais pr\u00f3prios sem ser o que por iner\u00eancia adv\u00e9m do impacto em resultados. </span><span class=\"S325D S2EAB S2 c1041m9t4\" id=\"tz_228\" style=\"top: 17612px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">c) </span><span class=\"S325E S2EAB S2 c10422260\" id=\"t10_228\" style=\"top: 17612px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de cr\u00e9dito </span><span class=\"S325F S2AF6 S2 c10436q3v\" id=\"t11_228\" style=\"top: 17639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A gest\u00e3o de risco de cr\u00e9dito da Novabase \u00e9 efetuada simultaneamente ao n\u00edvel das unidades de neg\u00f3cio, para os montantes em d\u00edvida </span><span class=\"S3260 S2AF6 S2 c1044z63y\" id=\"t12_228\" style=\"top: 17655px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de clientes, e ao n\u00edvel consolidado, para a globalidade das posi\u00e7\u00f5es ativas dos instrumentos financeiros. O risco de cr\u00e9dito adv\u00e9m de </span><span class=\"S3261 S2AF6 S2 c1045gz9d\" id=\"t13_228\" style=\"top: 17670px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caixa e equivalentes a caixa, instrumentos financeiros derivados, e exposi\u00e7\u00f5es de cr\u00e9dito a clientes, incluindo valores a receber e </span><span class=\"S3262 S2AF6 S2 c10463291\" id=\"t14_228\" style=\"top: 17685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00f5es j\u00e1 acordadas. Ao n\u00edvel de bancos e institui\u00e7\u00f5es financeiras, s\u00e3o apenas aceites entidades com credibilidade no sector. A </span><span class=\"S3263 S2AF6 S2 c1047iarg\" id=\"t15_228\" style=\"top: 17701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">gest\u00e3o do risco de cr\u00e9dito dos clientes \u00e9 efetuada com base em intervalos de limites de cr\u00e9dito, tendo por base a posi\u00e7\u00e3o financeira do </span><span class=\"S3264 S2AF6 S2 c1048hwfk\" id=\"t16_228\" style=\"top: 17716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cliente e o hist\u00f3rico das rela\u00e7\u00f5es comerciais com o cliente. A nota 13 apresenta a exposi\u00e7\u00e3o ao risco de cr\u00e9dito e as perdas esperadas </span><span class=\"S3265 S2AF6 S2 c1049gyz5\" id=\"t17_228\" style=\"top: 17731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para os clientes da Novabase, por intervalos de maturidade, a 31 de dezembro de 2023 e 31 de dezembro de 2022. </span><span class=\"S3266 S2AF6 S2 c10503dlc\" id=\"t18_228\" style=\"top: 17759px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No atual contexto adverso, com as guerras na Ucr\u00e2nia e em Gaza, com o risco de alastramento a todo o M\u00e9dio Oriente, e o abrandamento </span><span class=\"S3267 S2AF6 S2 c10514ali\" id=\"t19_228\" style=\"top: 17774px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da economia mundial, existe uma enorme incerteza nos mercados financeiros que poder\u00e1 refletir-se na revis\u00e3o em baixa pelas ag\u00eancias </span><span class=\"S3268 S2AF6 S2 c1052u2id\" id=\"t1a_228\" style=\"top: 17789px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S3269 S2EAB S2 c1053s3h7\" id=\"t1b_228\" style=\"top: 17789px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S326A S2AF6 S2 c1054dr1o\" id=\"t1c_228\" style=\"top: 17789px; left: 146px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das nota\u00e7\u00f5es de risco dos bancos e institui\u00e7\u00f5es financeiras e, consequentemente, no aumento de imparidades no futuro. A </span><span class=\"S326B S2AF6 S2 c10556e5z\" id=\"t1d_228\" style=\"top: 17805px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">deteriora\u00e7\u00e3o geral da situa\u00e7\u00e3o financeira das contrapartes poder\u00e1 ainda ter impacto na qualidade de cr\u00e9dito dos clientes e outras contas </span><span class=\"S326C S2AF6 S2 c1056vwid\" id=\"t1e_228\" style=\"top: 17820px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a receber do Grupo Novabase. </span><span class=\"S326D S2AF6 S2 c1057ktz2\" id=\"t1f_228\" style=\"top: 17848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar deste contexto, a Novabase n\u00e3o antecipa a esta data impactos relevantes, continuando a monitorizar a evolu\u00e7\u00e3o deste risco. Por </span><span class=\"S326E S2AF6 S2 c10588fym\" id=\"t1g_228\" style=\"top: 17863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um lado, a sua exposi\u00e7\u00e3o ao risco de cr\u00e9dito por via dos dep\u00f3sitos banc\u00e1rios \u00e9 atualmente baixa, dado que o Grupo j\u00e1 tinha como pol\u00edtica </span><span class=\"S326F S2AF6 S2 c1059zzpi\" id=\"t1h_228\" style=\"top: 17878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relacionar-se apenas com bancos e institui\u00e7\u00f5es financeiras com credibilidade no sector, n\u00e3o obstante a tamb\u00e9m subida do </span><span class=\"S3270 S2EAB S2 c106096g6\" id=\"t1i_228\" style=\"top: 17878px; left: 785px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S3271 S2AF6 S2 c1061o3vm\" id=\"t1j_228\" style=\"top: 17878px; left: 823px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S3272 S2AF6 S2 c10622d1s\" id=\"t1k_228\" style=\"top: 17894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">v\u00e1rios bancos portugueses pelas ag\u00eancias de nota\u00e7\u00e3o financeira em 2023. Por outro lado, os principais clientes e contrapartes do Grupo </span><span class=\"S3273 S2AF6 S2 c1063upxv\" id=\"t1l_228\" style=\"top: 17909px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o clientes da ind\u00fastria de Telco e/ou clientes com um perfil de cr\u00e9dito s\u00f3lido. </span><span class=\"S3274 S2AF6 S2 c1064z3iw\" id=\"t1m_228\" style=\"top: 17936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, os 30 clientes com maiores saldos devedores do Grupo representavam 93,7% do saldo total (2022: 83,8%). </span><span class=\"S3275 S2AF6 S2 c1065kzxq\" id=\"t1n_228\" style=\"top: 17964px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esses clientes distribu\u00edam-se do seguinte modo por mercado geogr\u00e1fico: </span><span class=\"S3276 S2AF4 S2 c10662qv9\" id=\"t1o_228\" style=\"top: 17993px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3277 S2AF4 S2 c1067boke\" id=\"t1p_228\" style=\"top: 17993px; left: 725px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3278 S2AF6 S2 c1068405g\" id=\"t1q_228\" style=\"top: 18018px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3279 S2AF6 S2 c1069jcjl\" id=\"t1r_228\" style=\"top: 18018px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">36% </span><span class=\"S327A S2AF6 S2 c1070n2qh\" id=\"t1s_228\" style=\"top: 18018px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31% </span><span class=\"S327B S2AF6 S2 c10713u2f\" id=\"t1t_228\" style=\"top: 18032px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa </span><span class=\"S327C S2AF6 S2 c10723ltb\" id=\"t1u_228\" style=\"top: 18032px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">47% </span><span class=\"S327D S2AF6 S2 c10730kkg\" id=\"t1v_228\" style=\"top: 18032px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51% </span><span class=\"S327E S2AF6 S2 c1074o9xg\" id=\"t1w_228\" style=\"top: 18046px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">M\u00e9dio Oriente </span><span class=\"S327F S2AF6 S2 c1075ggh1\" id=\"t1x_228\" style=\"top: 18046px; left: 673px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14% </span><span class=\"S3280 S2AF6 S2 c10766eyu\" id=\"t1y_228\" style=\"top: 18046px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14% </span><span class=\"S3281 S2AF6 S2 c10777dyg\" id=\"t1z_228\" style=\"top: 18060px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1frica </span><span class=\"S3282 S2AF6 S2 c107821n5\" id=\"t20_228\" style=\"top: 18060px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3283 S2AF6 S2 c10796n9h\" id=\"t21_228\" style=\"top: 18060px; left: 782px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4% </span><span class=\"S3284 S2AF6 S2 c1080l4cv\" id=\"t22_228\" style=\"top: 18078px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S3285 S2AF6 S2 c1081qqpp\" id=\"t23_228\" style=\"top: 18078px; left: 770px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S3286 S2AF6 S2 c10843dy3\" id=\"t3_229\" style=\"top: 18318px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Esses clientes distribu\u00edam-se do seguinte modo por sector de atividade: </span><span class=\"S3287 S2AF4 S2 c10855yxx\" id=\"t4_229\" style=\"top: 18348px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3288 S2AF4 S2 c1086rj6b\" id=\"t5_229\" style=\"top: 18348px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3289 S2AF6 S2 c10876zzc\" id=\"t6_229\" style=\"top: 18373px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Telecomunica\u00e7\u00f5es </span><span class=\"S328A S2AF6 S2 c1088gat6\" id=\"t7_229\" style=\"top: 18373px; left: 672px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87% </span><span class=\"S328B S2AF6 S2 c1089zuku\" id=\"t8_229\" style=\"top: 18373px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80% </span><span class=\"S328C S2AF6 S2 c10902e5s\" id=\"t9_229\" style=\"top: 18387px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os Financeiros </span><span class=\"S328D S2AF6 S2 c10918uws\" id=\"ta_229\" style=\"top: 18387px; left: 672px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10% </span><span class=\"S328E S2AF6 S2 c1092c8ek\" id=\"tb_229\" style=\"top: 18387px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9% </span><span class=\"S328F S2AF6 S2 c1093wc6e\" id=\"tc_229\" style=\"top: 18401px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tecnologias de Informa\u00e7\u00e3o </span><span class=\"S3290 S2AF6 S2 c1094h4o6\" id=\"td_229\" style=\"top: 18401px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3291 S2AF6 S2 c1095c3yk\" id=\"te_229\" style=\"top: 18401px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3292 S2AF6 S2 c10965ojd\" id=\"tf_229\" style=\"top: 18415px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Energia </span><span class=\"S3293 S2AF6 S2 c1097ox4n\" id=\"tg_229\" style=\"top: 18415px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3294 S2AF6 S2 c1098pslw\" id=\"th_229\" style=\"top: 18415px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3% </span><span class=\"S3295 S2AF6 S2 c1099hcxm\" id=\"ti_229\" style=\"top: 18429px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Administra\u00e7\u00e3o P\u00fablica </span><span class=\"S3296 S2AF6 S2 c110046rq\" id=\"tj_229\" style=\"top: 18429px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3297 S2AF6 S2 c1101vsht\" id=\"tk_229\" style=\"top: 18429px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S3298 S2AF6 S2 c11028snc\" id=\"tl_229\" style=\"top: 18443px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros </span><span class=\"S3299 S2AF6 S2 c11033ebd\" id=\"tm_229\" style=\"top: 18443px; left: 679px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1% </span><span class=\"S329A S2AF6 S2 c1104987i\" id=\"tn_229\" style=\"top: 18443px; left: 781px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4% </span><span class=\"S329B S2AF6 S2 c11057gzc\" id=\"to_229\" style=\"top: 18461px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S329C S2AF6 S2 c1106ycyk\" id=\"tp_229\" style=\"top: 18461px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100% </span><span class=\"S329D S2AF6 S2 c11077qmj\" id=\"tq_229\" style=\"top: 18493px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Como expect\u00e1vel, verifica-se uma maior concentra\u00e7\u00e3o de clientes em Telco e Servi\u00e7os Financeiros, relacionada com o </span><span class=\"S329E S2EAB S2 c11080q7y\" id=\"tr_229\" style=\"top: 18493px; left: 744px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exit </span><span class=\"S329F S2AF6 S2 c1109izte\" id=\"ts_229\" style=\"top: 18493px; left: 769px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da atividade </span><span class=\"S32A0 S2AF6 S2 c1110pkfy\" id=\"tt_229\" style=\"top: 18509px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de </span><span class=\"S32A1 S2EAB S2 c1111ibou\" id=\"tu_229\" style=\"top: 18509px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S32A2 S2AF6 S2 c11121cg8\" id=\"tv_229\" style=\"top: 18509px; left: 169px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e foco no segmento Next-Gen. </span><span class=\"S32A3 S2AF6 S2 c1113tuox\" id=\"tw_229\" style=\"top: 18542px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S32A4 S2EAB S2 c1114zwxa\" id=\"tx_229\" style=\"top: 18542px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ratings </span><span class=\"S32A5 S2AF6 S2 c1115ujut\" id=\"ty_229\" style=\"top: 18542px; left: 151px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atribu\u00eddos pela Moody\u2019s Investors Services \u00e0s institui\u00e7\u00f5es financeiras com as quais o Grupo tem o maior saldo de dep\u00f3sitos </span><span class=\"S32A6 S2AF6 S2 c111624xa\" id=\"tz_229\" style=\"top: 18558px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">banc\u00e1rios (nota 17) a 31 de dezembro de 2023 e 31 de dezembro de 2022 s\u00e3o analisados de seguida. Estes saldos s\u00e3o apresentados antes </span><span class=\"S32A7 S2AF6 S2 c1117oabz\" id=\"t10_229\" style=\"top: 18573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das imparidades registadas de acordo com a IFRS 9. </span><span class=\"S32A8 S2AF4 S2 c111854xf\" id=\"t11_229\" style=\"top: 18602px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S32A9 S2AF4 S2 c1119e88n\" id=\"t12_229\" style=\"top: 18602px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S32AA S2AF6 S2 c1120zktq\" id=\"t13_229\" style=\"top: 18627px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A1 </span><span class=\"S32AB S2AF6 S2 c11215fpw\" id=\"t14_229\" style=\"top: 18627px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.309 </span><span class=\"S32AC S2AF6 S2 c1122jbpw\" id=\"t15_229\" style=\"top: 18627px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.070 </span><span class=\"S32AD S2AF6 S2 c1123y3q1\" id=\"t16_229\" style=\"top: 18641px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A2 </span><span class=\"S32AE S2AF6 S2 c1124n7iw\" id=\"t17_229\" style=\"top: 18641px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.377 </span><span class=\"S32AF S2AF6 S2 c1125rgau\" id=\"t18_229\" style=\"top: 18641px; left: 791px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32B0 S2AF6 S2 c1126m9x4\" id=\"t19_229\" style=\"top: 18656px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A3 </span><span class=\"S32B1 S2AF6 S2 c1127c8d9\" id=\"t1a_229\" style=\"top: 18656px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.105 </span><span class=\"S32B2 S2AF6 S2 c11282299\" id=\"t1b_229\" style=\"top: 18656px; left: 759px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28.360 </span><span class=\"S32B3 S2AF6 S2 c1129a2vg\" id=\"t1c_229\" style=\"top: 18670px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Baa2 </span><span class=\"S32B4 S2AF6 S2 c113056hi\" id=\"t1d_229\" style=\"top: 18670px; left: 662px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.128 </span><span class=\"S32B5 S2AF6 S2 c1131fc0s\" id=\"t1e_229\" style=\"top: 18670px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.206 </span><span class=\"S32B6 S2AF6 S2 c11320elu\" id=\"t1f_229\" style=\"top: 18684px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B3 </span><span class=\"S32B7 S2AF6 S2 c11331i1t\" id=\"t1g_229\" style=\"top: 18684px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32B8 S2AF6 S2 c11344r4x\" id=\"t1h_229\" style=\"top: 18684px; left: 776px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">838 </span><span class=\"S32B9 S2AF6 S2 c1135zhc4\" id=\"t1i_229\" style=\"top: 18702px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">79.919 </span><span class=\"S32BA S2AF6 S2 c1136qywr\" id=\"t1j_229\" style=\"top: 18702px; left: 759px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.474 </span><span class=\"S32BB S2AF6 S2 c1137nk5d\" id=\"t1k_229\" style=\"top: 18734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Todos os dep\u00f3sitos banc\u00e1rios s\u00e3o facilmente mobiliz\u00e1veis. </span><span class=\"S32BC S2EAB S2 c1138kd1z\" id=\"t1l_229\" style=\"top: 18767px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S32BD S2EAB S2 c1139dx51\" id=\"t1m_229\" style=\"top: 18767px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de liquidez </span><span class=\"S32BE S2AF6 S2 c1140vr92\" id=\"t1n_229\" style=\"top: 18795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A gest\u00e3o prudente do risco de liquidez implica a manuten\u00e7\u00e3o de dinheiro ou instrumentos financeiros l\u00edquidos suficientes, da exist\u00eancia </span><span class=\"S32BF S2AF6 S2 c1141hhjh\" id=\"t1o_229\" style=\"top: 18810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de fontes de financiamento atrav\u00e9s de um montante adequado de facilidades de cr\u00e9dito e a possibilidade de fechar posi\u00e7\u00f5es de mercado. </span><span class=\"S32C0 S2AF6 S2 c1142gdi4\" id=\"t1p_229\" style=\"top: 18838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o monitoriza previs\u00f5es atualizadas da reserva de liquidez do Grupo (linhas de cr\u00e9dito n\u00e3o utilizadas e caixa e equivalentes a </span><span class=\"S32C1 S2AF6 S2 c1143ysjp\" id=\"t1q_229\" style=\"top: 18853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caixa) na base dos fluxos de caixa esperados, tendo por base uma an\u00e1lise da maturidade contratual remanescente dos passivos financeiros </span><span class=\"S32C2 S2AF6 S2 c1144bkbt\" id=\"t1r_229\" style=\"top: 18868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e a data esperada dos </span><span class=\"S32C3 S2EAB S2 c11453cuq\" id=\"t1s_229\" style=\"top: 18868px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inflows </span><span class=\"S32C4 S2AF6 S2 c1146lmmp\" id=\"t1t_229\" style=\"top: 18868px; left: 253px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos ativos financeiros. Adicionalmente, \u00e9 efetuado um controlo regular sobre a concentra\u00e7\u00e3o da maturidade </span><span class=\"S32C5 S2AF6 S2 c1147a3qh\" id=\"t1u_229\" style=\"top: 18883px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos instrumentos financeiros derivados passivos e dos empr\u00e9stimos e obriga\u00e7\u00f5es do Grupo. As notas 15 e 21 apresentam essas </span><span class=\"S32C6 S2AF6 S2 c11485bq8\" id=\"t1v_229\" style=\"top: 18899px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades da Novabase, respetivamente, por intervalos de maturidade residual contratual a 31 de dezembro de 2023 e 31 de </span><span class=\"S32C7 S2AF6 S2 c1149pk72\" id=\"t1w_229\" style=\"top: 18914px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2022. </span><span class=\"S32C8 S2AF6 S2 c1150xqj3\" id=\"t1x_229\" style=\"top: 18942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida, detalham-se os saldos dos empr\u00e9stimos e os </span><span class=\"S32C9 S2EAB S2 c11518gjy\" id=\"t1y_229\" style=\"top: 18942px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds </span><span class=\"S32CA S2AF6 S2 c11526rk2\" id=\"t1z_229\" style=\"top: 18942px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de linhas de cr\u00e9dito negociados pelo Grupo Novabase, por institui\u00e7\u00e3o </span><span class=\"S32CB S2AF6 S2 c1153g556\" id=\"t20_229\" style=\"top: 18957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeira: </span><span class=\"S32CC S2AF4 S2 c1154ncp2\" id=\"t21_229\" style=\"top: 18986px; left: 691px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S32CD S2AF4 S2 c1155fqxm\" id=\"t22_229\" style=\"top: 19004px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S32CE S2AF4 S2 c11560j4c\" id=\"t23_229\" style=\"top: 19004px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S32CF S2AF6 S2 c1157gz3k\" id=\"t24_229\" style=\"top: 19029px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco BPI (BPI) </span><span class=\"S32D0 S2AF6 S2 c1158m7az\" id=\"t25_229\" style=\"top: 19029px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.200 </span><span class=\"S32D1 S2AF6 S2 c1159tir9\" id=\"t26_229\" style=\"top: 19029px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S32D2 S2AF6 S2 c1160j4qo\" id=\"t27_229\" style=\"top: 19043px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S32D3 S2AF6 S2 c116122x5\" id=\"t28_229\" style=\"top: 19043px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.000 </span><span class=\"S32D4 S2AF6 S2 c1162hiav\" id=\"t29_229\" style=\"top: 19043px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.500 </span><span class=\"S32D5 S2AF6 S2 c1163k5on\" id=\"t2a_229\" style=\"top: 19058px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco Comercial Portugu\u00eas (BCP) </span><span class=\"S32D6 S2AF6 S2 c1164wazn\" id=\"t2b_229\" style=\"top: 19058px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.362 </span><span class=\"S32D7 S2AF6 S2 c1165smif\" id=\"t2c_229\" style=\"top: 19058px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32D8 S2AF6 S2 c1166kkeu\" id=\"t2d_229\" style=\"top: 19072px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S32D9 S2AF6 S2 c1167scmh\" id=\"t2e_229\" style=\"top: 19072px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.500 </span><span class=\"S32DA S2AF6 S2 c1168n15t\" id=\"t2f_229\" style=\"top: 19072px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.000 </span><span class=\"S32DB S2AF6 S2 c11690nz2\" id=\"t2g_229\" style=\"top: 19086px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa Geral de Dep\u00f3sitos (CGD) </span><span class=\"S32DC S2AF6 S2 c1170jczf\" id=\"t2h_229\" style=\"top: 19086px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.000 </span><span class=\"S32DD S2AF6 S2 c1171omwm\" id=\"t2i_229\" style=\"top: 19086px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.000 </span><span class=\"S32DE S2AF6 S2 c1172a6o5\" id=\"t2j_229\" style=\"top: 19100px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ABanca </span><span class=\"S32DF S2AF6 S2 c11739ipo\" id=\"t2k_229\" style=\"top: 19100px; left: 693px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32E0 S2AF6 S2 c1174szk1\" id=\"t2l_229\" style=\"top: 19100px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S32E1 S2AF6 S2 c1175zp8c\" id=\"t2m_229\" style=\"top: 19118px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.062 </span><span class=\"S32E2 S2AF6 S2 c1176s1gm\" id=\"t2n_229\" style=\"top: 19118px; left: 764px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22.900 </span><span class=\"S32E3 S2AF6 S2 c11779s24\" id=\"t2o_229\" style=\"top: 19150px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conforme expresso na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados, o Grupo Novabase financia-se atrav\u00e9s dos </span><span class=\"S32E4 S2EAB S2 c117879ju\" id=\"t2p_229\" style=\"top: 19150px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cashflows </span><span class=\"S32E5 S2AF6 S2 c11795mp6\" id=\"t2q_229\" style=\"top: 19150px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">gerados pela </span><span class=\"S32E6 S2AF6 S2 c1180da1u\" id=\"t2r_229\" style=\"top: 19165px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sua atividade. Adicionalmente, como decorre da an\u00e1lise do quadro acima, o Grupo mant\u00e9m um perfil diversificado nos financiamentos e </span><span class=\"S32E7 S2AF6 S2 c1181een6\" id=\"t2s_229\" style=\"top: 19181px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tem acesso a facilidades de cr\u00e9dito (</span><span class=\"S32E8 S2EAB S2 c1182l306\" id=\"t2t_229\" style=\"top: 19181px; left: 294px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds</span><span class=\"S32E9 S2AF6 S2 c1183jhri\" id=\"t2u_229\" style=\"top: 19181px; left: 341px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), montantes que n\u00e3o utiliza na totalidade, mas que se encontram \u00e0 sua disposi\u00e7\u00e3o. Essas </span><span class=\"S32EA S2AF6 S2 c1184d2of\" id=\"t2v_229\" style=\"top: 19196px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">facilidades de cr\u00e9dito podem cobrir todos os empr\u00e9stimos que s\u00e3o exig\u00edveis a 12 meses. </span><span class=\"S32EB S2AF6 S2 c1185rvg8\" id=\"t2w_229\" style=\"top: 19223px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S32EC S2EAB S2 c11867emt\" id=\"t2x_229\" style=\"top: 19223px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds </span><span class=\"S32ED S2AF6 S2 c1187xeiv\" id=\"t2y_229\" style=\"top: 19223px; left: 160px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito dispon\u00edveis de curto prazo e m\u00e9dio longo prazo mas n\u00e3o utilizados, ascendem a cerca de 17.000m\u20ac em 31 de </span><span class=\"S32EE S2AF6 S2 c1188hr6j\" id=\"t2z_229\" style=\"top: 19239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023 (31.12.22: 13.500m\u20ac), sendo suficientes para satisfazer quaisquer exig\u00eancias imediatas. Al\u00e9m destas facilidades de </span><span class=\"S32EF S2AF6 S2 c1189uinl\" id=\"t30_229\" style=\"top: 19254px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cr\u00e9dito, e tal como expresso na Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira Consolidada, a Novabase tem a 31 de dezembro de 2023 um saldo </span><span class=\"S32F0 S2AF6 S2 c1190aa0m\" id=\"t31_229\" style=\"top: 19269px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 'Caixa e equivalentes a caixa' de 80.314m\u20ac, que combinado com as facilidades de cr\u00e9dito, perfaz 97.314m\u20ac. </span><span class=\"S32F1 S2AF6 S2 c1191km44\" id=\"t32_229\" style=\"top: 19297px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Considerando a atual envolvente macroecon\u00f3mica e de neg\u00f3cios e os compromissos assumidos \u00e0 data de relato, o Grupo avaliou poss\u00edveis </span><span class=\"S32F2 S2AF6 S2 c119251be\" id=\"t33_229\" style=\"top: 19312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos ao n\u00edvel de necessidades de liquidez adicionais, tendo conclu\u00eddo que a atual situa\u00e7\u00e3o de liquidez se mant\u00e9m adequada. A </span><span class=\"S32F3 S2AF6 S2 c1193d7f9\" id=\"t34_229\" style=\"top: 19327px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase espera satisfazer todas as suas necessidades de tesouraria com o recurso \u00e0s suas reservas de liquidez e, caso venha a ser </span><span class=\"S32F4 S2AF6 S2 c1194csxy\" id=\"t35_229\" style=\"top: 19343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventualmente necess\u00e1rio, recorrendo \u00e0s linhas de cr\u00e9dito dispon\u00edveis existentes e/ou novos financiamentos. A Novabase entende ainda </span><span class=\"S32F5 S2AF6 S2 c1195svur\" id=\"t36_229\" style=\"top: 19358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se encontra assegurado o cumprimento dos atuais </span><span class=\"S32F6 S2EAB S2 c1196qq3d\" id=\"t37_229\" style=\"top: 19358px; left: 391px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S32F7 S2AF6 S2 c1197iguc\" id=\"t38_229\" style=\"top: 19358px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associados aos empr\u00e9stimos. </span><span class=\"S32F8 S2EAB S2 c1200qszz\" id=\"t3_230\" style=\"top: 19618px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S32F9 S2EAB S2 c1201v9ag\" id=\"t4_230\" style=\"top: 19618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de capital </span><span class=\"S32FA S2AF6 S2 c1202iuzz\" id=\"t5_230\" style=\"top: 19646px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os objetivos do Grupo em rela\u00e7\u00e3o \u00e0 gest\u00e3o de capital, que \u00e9 um conceito mais amplo do que o capital relevado na face da demonstra\u00e7\u00e3o </span><span class=\"S32FB S2AF6 S2 c1203wtef\" id=\"t6_230\" style=\"top: 19661px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da posi\u00e7\u00e3o financeira consolidada, s\u00e3o: </span><span class=\"S32FC S2AF6 S2 c1204n8ig\" id=\"t7_230\" style=\"top: 19689px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Salvaguardar a capacidade do Grupo de continuar em atividade e assim proporcionar retornos para os acionistas e benef\u00edcios para os </span><span class=\"S32FD S2AF6 S2 c12054aii\" id=\"t8_230\" style=\"top: 19704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">restantes </span><span class=\"S32FE S2EAB S2 c1206lub7\" id=\"t9_230\" style=\"top: 19704px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">stakeholders</span><span class=\"S32FF S2AF6 S2 c1207syoc\" id=\"ta_230\" style=\"top: 19704px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">; </span><span class=\"S3300 S2AF6 S2 c1208jp0w\" id=\"tb_230\" style=\"top: 19719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Manter uma estrutura de capital s\u00f3lida para apoiar o desenvolvimento do seu neg\u00f3cio; </span><span class=\"S2FCE S2AF6 S2 c12093hfp\" id=\"tc_230\" style=\"top: 19735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Manter uma estrutura de capital \u00f3tima que lhe permita reduzir o custo do capital. </span><span class=\"S3301 S2AF6 S2 c1210vtux\" id=\"td_230\" style=\"top: 19762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o monitoriza o r\u00e1cio Return on Capital (ROC), que o Grupo define como 'Resultados Operacionais' dividido pelo 'Total dos Capitais </span><span class=\"S3302 S2AF6 S2 c1211tziq\" id=\"te_230\" style=\"top: 19777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00f3prios', que mede at\u00e9 que ponto a Novabase gera </span><span class=\"S3303 S2EAB S2 c1212z1uf\" id=\"tf_230\" style=\"top: 19777px; left: 376px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cashflows </span><span class=\"S3304 S2AF6 S2 c1213xdee\" id=\"tg_230\" style=\"top: 19777px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relativamente ao capital que investiu no seu neg\u00f3cio. </span><span class=\"S3305 S2AF4 S2 c1214xm1s\" id=\"th_230\" style=\"top: 19806px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3306 S2AF4 S2 c12151ex3\" id=\"ti_230\" style=\"top: 19806px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3307 S2AF6 S2 c1216h9c4\" id=\"tj_230\" style=\"top: 19832px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais (*) </span><span class=\"S3308 S2AF6 S2 c12171u4n\" id=\"tk_230\" style=\"top: 19832px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.461 </span><span class=\"S3309 S2AF6 S2 c1218dcv5\" id=\"tl_230\" style=\"top: 19832px; left: 758px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.964 </span><span class=\"S330A S2AF6 S2 c1219xflk\" id=\"tm_230\" style=\"top: 19846px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total dos Capitais Pr\u00f3prios </span><span class=\"S330B S2AF6 S2 c122036nl\" id=\"tn_230\" style=\"top: 19846px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87.096 </span><span class=\"S330C S2AF6 S2 c1221tw5d\" id=\"to_230\" style=\"top: 19846px; left: 751px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">67.227 </span><span class=\"S330D S2AF6 S2 c1222lexp\" id=\"tp_230\" style=\"top: 19864px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Return on Capital </span><span class=\"S330E S2AF6 S2 c1223v48e\" id=\"tq_230\" style=\"top: 19864px; left: 662px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,6% </span><span class=\"S330F S2AF6 S2 c12249poa\" id=\"tr_230\" style=\"top: 19864px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,9% </span><span class=\"S3310 S2AF6 S2 c12252mm5\" id=\"ts_230\" style=\"top: 19893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os Resultados Operacionais de 2022 foram reapresentados, por forma a evidenciar a aliena\u00e7\u00e3o da Neotalent. </span><span class=\"S3311 S2AF6 S2 c12263dlx\" id=\"tt_230\" style=\"top: 19927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem como objetivo manter o ROC superior ao custo de capital (medido pelo WACC - </span><span class=\"S3312 S2EAB S2 c122721of\" id=\"tu_230\" style=\"top: 19927px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S3313 S2AF6 S2 c1228jaw3\" id=\"tv_230\" style=\"top: 19927px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), o que </span><span class=\"S3314 S2AF6 S2 c1229wo6t\" id=\"tw_230\" style=\"top: 19942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permite ao Grupo criar valor. O WACC do Grupo, situou-se em torno dos 10,6% (2022: 10,8%). Em 2023, o objetivo n\u00e3o foi alcan\u00e7ado. </span><span class=\"S3315 S2AF6 S2 c1230gidz\" id=\"tx_230\" style=\"top: 19970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase anunciou a inten\u00e7\u00e3o do seu Conselho de Administra\u00e7\u00e3o de propor \u00e0 Assembleia Geral anual de 2024 o pagamento de uma </span><span class=\"S3316 S2AF6 S2 c1231909b\" id=\"ty_230\" style=\"top: 19985px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o acionista de at\u00e9 1,79 Euros por a\u00e7\u00e3o, em comunicado de 15 de fevereiro (ver nota 42). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15065": {
   "value": "<span class=\"S3165 S2EAB S2 c7892zrs\" id=\"t1h_226\" style=\"top: 15349px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a) </span><span class=\"S3166 S2EAB S2 c790lwyy\" id=\"t1i_226\" style=\"top: 15349px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de c\u00e2mbio </span><span class=\"S3167 S2AF6 S2 c791axgh\" id=\"t1j_226\" style=\"top: 15377px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de flutua\u00e7\u00e3o cambial, sobretudo do D\u00f3lar norte-americano (USD), dado que algumas subsidi\u00e1rias </span><span class=\"S3168 S2AF6 S2 c792is84\" id=\"t1k_226\" style=\"top: 15392px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">efetuam transa\u00e7\u00f5es nesta moeda, mas tamb\u00e9m da Libra (GBP) e do Kwanza (AOA). </span><span class=\"S3169 S2AF6 S2 c7934mw7\" id=\"t1l_226\" style=\"top: 15420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O departamento financeiro \u00e9 respons\u00e1vel pelo acompanhamento da evolu\u00e7\u00e3o cambial das moedas referidas acima, procurando mitigar o </span><span class=\"S316A S2AF6 S2 c794zlcl\" id=\"t1m_226\" style=\"top: 15435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impacto da flutua\u00e7\u00e3o cambial nos resultados consolidados. Sempre que as expectativas de evolu\u00e7\u00e3o de taxas de c\u00e2mbio o justifiquem, o </span><span class=\"S316B S2AF6 S2 c79542u4\" id=\"t1n_226\" style=\"top: 15450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo procura contratar opera\u00e7\u00f5es de prote\u00e7\u00e3o contra movimentos adversos, atrav\u00e9s de instrumentos financeiros derivados (ver nota </span><span class=\"S316C S2AF6 S2 c7969ssx\" id=\"t1o_226\" style=\"top: 15466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15). Estes instrumentos financeiros n\u00e3o cumprem com os requisitos da contabilidade de cobertura, pelo que s\u00e3o contabilizados como </span><span class=\"S316D S2AF6 S2 c7970mao\" id=\"t1p_226\" style=\"top: 15481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumentos de negocia\u00e7\u00e3o, com as varia\u00e7\u00f5es no justo valor registadas em resultados. </span><span class=\"S316E S2AF6 S2 c800nk5w\" id=\"t3_227\" style=\"top: 15718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o mercado cambial foi marcado por uma certa acalmia no que diz respeito \u00e0s principais divisas internacionais. Houve, no </span><span class=\"S316F S2AF6 S2 c801wta3\" id=\"t4_227\" style=\"top: 15734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">entanto, maior volatilidade na rela\u00e7\u00e3o do Euro com o D\u00f3lar. At\u00e9 meados de julho de 2023, a moeda \u00fanica europeia valorizou face \u00e0 </span><span class=\"S3170 S2AF6 S2 c802vxa3\" id=\"t5_227\" style=\"top: 15749px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">americana, sobretudo depois de a pol\u00edtica monet\u00e1ria do Banco Central Europeu ter come\u00e7ado a acompanhar o combate \u00e0 infla\u00e7\u00e3o iniciado </span><span class=\"S3171 S2AF6 S2 c803p6xz\" id=\"t6_227\" style=\"top: 15764px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Reserva Federal americana (FED). Contudo, no segundo semestre, o D\u00f3lar recuperou, impulsionado pelo desempenho econ\u00f3mico </span><span class=\"S3172 S2AF6 S2 c804yr7f\" id=\"t7_227\" style=\"top: 15780px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acima do esperado nos Estados Unidos. Ao que tudo indica, a subida agressiva das taxas de juros nos dois \u00faltimos anos parece ter chegado </span><span class=\"S3173 S2AF6 S2 c805c59m\" id=\"t8_227\" style=\"top: 15795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao fim, esperando-se cortes nas taxas de juros em 2024, por\u00e9m condicionados pela evolu\u00e7\u00e3o da infla\u00e7\u00e3o, num ano em que a recess\u00e3o \u00e9 </span><span class=\"S3174 S2AF6 S2 c806j9xz\" id=\"t9_227\" style=\"top: 15810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">um cen\u00e1rio muito poss\u00edvel nas principais economias ocidentais, o que poder\u00e1 levar a uma maior volatilidade no mercado de divisas. </span><span class=\"S3175 S2AF6 S2 c807gjc6\" id=\"ta_227\" style=\"top: 15838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apesar das referidas incertezas, a Novabase n\u00e3o espera ver o seu risco cambial significativamente agravado. Por um lado, o Grupo tem </span><span class=\"S3176 S2AF6 S2 c8088fvi\" id=\"tb_227\" style=\"top: 15853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como pol\u00edtica manter um n\u00edvel elevado de cobertura do risco de exposi\u00e7\u00e3o ao D\u00f3lar norte-americano, e por outro lado, a sua exposi\u00e7\u00e3o </span><span class=\"S3177 S2AF6 S2 c8099x7c\" id=\"tc_227\" style=\"top: 15868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e0 Libra e a moedas de pa\u00edses emergentes \u00e9 atualmente bastante reduzida, conforme decorre da leitura da pr\u00f3xima tabela. </span><span class=\"S3178 S2AF6 S2 c810tby0\" id=\"td_227\" style=\"top: 15896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com refer\u00eancia \u00e0s taxas divulgadas na nota 2.4. (2) Transa\u00e7\u00f5es e saldos, desde a data de relato e at\u00e9 31 de mar\u00e7o n\u00e3o foram observadas </span><span class=\"S3179 S2AF6 S2 c811fdbs\" id=\"te_227\" style=\"top: 15911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">varia\u00e7\u00f5es relevantes. A taxa de c\u00e2mbio EUR/USD apresentou uma varia\u00e7\u00e3o negativa de 2,16%, numa tend\u00eancia de valoriza\u00e7\u00e3o do USD </span><span class=\"S317A S2AF6 S2 c812qw76\" id=\"tf_227\" style=\"top: 15926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fruto do desempenho acima do esperado da economia americana, e a Libra Esterlina apreciou face ao Euro 1,63%. </span><span class=\"S317B S2AF6 S2 c813syup\" id=\"tg_227\" style=\"top: 15954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio a 31 de dezembro com base nos montantes da Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira </span><span class=\"S317C S2AF6 S2 c8145c5n\" id=\"th_227\" style=\"top: 15969px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consolidada dos ativos e passivos financeiros das opera\u00e7\u00f5es em continua\u00e7\u00e3o do Grupo \u00e9 como segue: </span><span class=\"S317D S2AF4 S2 c8159ra7\" id=\"ti_227\" style=\"top: 15998px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S317E S2AF4 S2 c816no23\" id=\"tj_227\" style=\"top: 15998px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S317F S2AF4 S2 c8171snq\" id=\"tk_227\" style=\"top: 15998px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S3180 S2AF4 S2 c818t730\" id=\"tl_227\" style=\"top: 15998px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S3181 S2AF4 S2 c8198x88\" id=\"tm_227\" style=\"top: 15998px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S3182 S2AF4 S2 c820rk0z\" id=\"tn_227\" style=\"top: 15998px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S3183 S2AF4 S2 c821fn8u\" id=\"to_227\" style=\"top: 15998px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3184 S2AF4 S2 c822raet\" id=\"tp_227\" style=\"top: 16023px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3185 S2AF6 S2 c823tkpv\" id=\"tq_227\" style=\"top: 16038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S3186 S2AF6 S2 c8242elp\" id=\"tr_227\" style=\"top: 16038px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.951 </span><span class=\"S3187 S2AF6 S2 c825hkwy\" id=\"ts_227\" style=\"top: 16038px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10 </span><span class=\"S3188 S2AF6 S2 c8266lng\" id=\"tt_227\" style=\"top: 16038px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3189 S2AF6 S2 c82766r4\" id=\"tu_227\" style=\"top: 16038px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318A S2AF6 S2 c828zaw2\" id=\"tv_227\" style=\"top: 16038px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318B S2AF6 S2 c82923p0\" id=\"tw_227\" style=\"top: 16038px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S318C S2AF6 S2 c8304nsm\" id=\"tx_227\" style=\"top: 16052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S318D S2AF6 S2 c831jgpt\" id=\"ty_227\" style=\"top: 16052px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S318E S2AF6 S2 c832m3x1\" id=\"tz_227\" style=\"top: 16052px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S318F S2AF6 S2 c833afk0\" id=\"t10_227\" style=\"top: 16052px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3190 S2AF6 S2 c834kft0\" id=\"t11_227\" style=\"top: 16052px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3191 S2AF6 S2 c835cx4r\" id=\"t12_227\" style=\"top: 16052px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3192 S2AF6 S2 c836mcpx\" id=\"t13_227\" style=\"top: 16052px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S3193 S2AF6 S2 c837lvk8\" id=\"t14_227\" style=\"top: 16066px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S3194 S2AF6 S2 c838b0zr\" id=\"t15_227\" style=\"top: 16066px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.056 </span><span class=\"S3195 S2AF6 S2 c839z54c\" id=\"t16_227\" style=\"top: 16066px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.853 </span><span class=\"S3196 S2AF6 S2 c840lfda\" id=\"t17_227\" style=\"top: 16066px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">392 </span><span class=\"S3197 S2AF6 S2 c841y2v3\" id=\"t18_227\" style=\"top: 16066px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3198 S2AF6 S2 c842173o\" id=\"t19_227\" style=\"top: 16066px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S3199 S2AF6 S2 c843r254\" id=\"t1a_227\" style=\"top: 16066px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50.332 </span><span class=\"S319A S2AF6 S2 c844v0yp\" id=\"t1b_227\" style=\"top: 16080px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S319B S2AF6 S2 c8458md3\" id=\"t1c_227\" style=\"top: 16080px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.091 </span><span class=\"S319C S2AF6 S2 c846bu54\" id=\"t1d_227\" style=\"top: 16080px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319D S2AF6 S2 c847rnk8\" id=\"t1e_227\" style=\"top: 16080px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4 </span><span class=\"S319E S2AF6 S2 c8487gj5\" id=\"t1f_227\" style=\"top: 16080px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S319F S2AF6 S2 c849ktxq\" id=\"t1g_227\" style=\"top: 16080px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A0 S2AF6 S2 c850nqrt\" id=\"t1h_227\" style=\"top: 16080px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S31A1 S2AF6 S2 c851zwti\" id=\"t1i_227\" style=\"top: 16094px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31A2 S2AF6 S2 c852kh9z\" id=\"t1j_227\" style=\"top: 16094px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A3 S2AF6 S2 c853d0sr\" id=\"t1k_227\" style=\"top: 16094px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A4 S2AF6 S2 c854sfm7\" id=\"t1l_227\" style=\"top: 16094px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A5 S2AF6 S2 c855y4s9\" id=\"t1m_227\" style=\"top: 16094px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A6 S2AF6 S2 c856d9s2\" id=\"t1n_227\" style=\"top: 16094px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31A7 S2AF6 S2 c857ue46\" id=\"t1o_227\" style=\"top: 16094px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S31A8 S2AF6 S2 c858pd9b\" id=\"t1p_227\" style=\"top: 16108px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S31A9 S2AF6 S2 c8593cys\" id=\"t1q_227\" style=\"top: 16108px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.217 </span><span class=\"S31AA S2AF6 S2 c860rnw8\" id=\"t1r_227\" style=\"top: 16108px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.049 </span><span class=\"S31AB S2AF6 S2 c8611j69\" id=\"t1s_227\" style=\"top: 16108px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.112 </span><span class=\"S31AC S2AF6 S2 c86224wh\" id=\"t1t_227\" style=\"top: 16108px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31AD S2AF6 S2 c863bm5j\" id=\"t1u_227\" style=\"top: 16108px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S31AE S2AF6 S2 c864g9f6\" id=\"t1v_227\" style=\"top: 16108px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">40.617 </span><span class=\"S31AF S2AF6 S2 c8653mp7\" id=\"t1w_227\" style=\"top: 16126px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">104.759 </span><span class=\"S31B0 S2AF6 S2 c866rjou\" id=\"t1x_227\" style=\"top: 16126px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.912 </span><span class=\"S31B1 S2AF6 S2 c867e7mr\" id=\"t1y_227\" style=\"top: 16126px; left: 584px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.508 </span><span class=\"S31B2 S2AF6 S2 c868yfvk\" id=\"t1z_227\" style=\"top: 16126px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23 </span><span class=\"S31B3 S2AF6 S2 c869j7lh\" id=\"t20_227\" style=\"top: 16126px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31B4 S2AF6 S2 c87037rd\" id=\"t21_227\" style=\"top: 16126px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113.449 </span><span class=\"S31B5 S2AF4 S2 c871mflv\" id=\"t22_227\" style=\"top: 16143px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S31B6 S2AF6 S2 c872nb7h\" id=\"t23_227\" style=\"top: 16157px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S31B7 S2AF6 S2 c873p5cb\" id=\"t24_227\" style=\"top: 16157px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.196 </span><span class=\"S31B8 S2AF6 S2 c874v0xy\" id=\"t25_227\" style=\"top: 16157px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31B9 S2AF6 S2 c875reft\" id=\"t26_227\" style=\"top: 16157px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BA S2AF6 S2 c876uq29\" id=\"t27_227\" style=\"top: 16157px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31BB S2AF6 S2 c877lkou\" id=\"t28_227\" style=\"top: 16157px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55 </span><span class=\"S31BC S2AF6 S2 c87814mw\" id=\"t29_227\" style=\"top: 16157px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S31BD S2AF6 S2 c879b5t7\" id=\"t2a_227\" style=\"top: 16171px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S31BE S2AF6 S2 c8807626\" id=\"t2b_227\" style=\"top: 16171px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">42.263 </span><span class=\"S31BF S2AF6 S2 c881mxax\" id=\"t2c_227\" style=\"top: 16171px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31C0 S2AF6 S2 c882ps0c\" id=\"t2d_227\" style=\"top: 16171px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31C1 S2AF6 S2 c883w3gk\" id=\"t2e_227\" style=\"top: 16171px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31C2 S2AF6 S2 c88413we\" id=\"t2f_227\" style=\"top: 16171px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39 </span><span class=\"S31C3 S2AF6 S2 c885v2jq\" id=\"t2g_227\" style=\"top: 16171px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S31C4 S2AF6 S2 c886cgvu\" id=\"t2h_227\" style=\"top: 16186px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31C5 S2AF6 S2 c887p65a\" id=\"t2i_227\" style=\"top: 16186px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31C6 S2AF6 S2 c88894m7\" id=\"t2j_227\" style=\"top: 16186px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C7 S2AF6 S2 c8892q9n\" id=\"t2k_227\" style=\"top: 16186px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C8 S2AF6 S2 c890s3kk\" id=\"t2l_227\" style=\"top: 16186px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31C9 S2AF6 S2 c891ue1j\" id=\"t2m_227\" style=\"top: 16186px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31CA S2AF6 S2 c8929wn4\" id=\"t2n_227\" style=\"top: 16186px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S31CB S2AF6 S2 c893q3wt\" id=\"t2o_227\" style=\"top: 16204px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.719 </span><span class=\"S31CC S2AF6 S2 c894nhuo\" id=\"t2p_227\" style=\"top: 16204px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S31CD S2AF6 S2 c895guai\" id=\"t2q_227\" style=\"top: 16204px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">408 </span><span class=\"S31CE S2AF6 S2 c8962d2d\" id=\"t2r_227\" style=\"top: 16204px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">196 </span><span class=\"S31CF S2AF6 S2 c897f4jh\" id=\"t2s_227\" style=\"top: 16204px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">94 </span><span class=\"S31D0 S2AF6 S2 c8989wu3\" id=\"t2t_227\" style=\"top: 16204px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56.664 </span><span class=\"S31D1 S2AF4 S2 c899y681\" id=\"t2u_227\" style=\"top: 16239px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S31D2 S2AF4 S2 c900t164\" id=\"t2v_227\" style=\"top: 16239px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S31D3 S2AF4 S2 c901mnxd\" id=\"t2w_227\" style=\"top: 16239px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00f3lar </span><span class=\"S31D4 S2AF4 S2 c9023eu0\" id=\"t2x_227\" style=\"top: 16239px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Kwanza </span><span class=\"S31D5 S323D S2 c903fw33\" id=\"t2y_227\" style=\"top: 16239px; left: 602px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S31D6 S2AF4 S2 c9045xk2\" id=\"t2z_227\" style=\"top: 16239px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Libra </span><span class=\"S31D7 S2AF4 S2 c905428t\" id=\"t30_227\" style=\"top: 16239px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S31D8 S2AF4 S2 c90650t6\" id=\"t31_227\" style=\"top: 16239px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S31D9 S2AF4 S2 c907o1nt\" id=\"t32_227\" style=\"top: 16264px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S31DA S2AF6 S2 c9082whi\" id=\"t33_227\" style=\"top: 16278px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S31DB S2AF6 S2 c909qmsc\" id=\"t34_227\" style=\"top: 16278px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.</span><span class=\"S31DC S2AF6 S2 c9105nvp\" id=\"t35_227\" style=\"top: 16278px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">879 </span><span class=\"S31DD S2AF6 S2 c9119sy7\" id=\"t36_227\" style=\"top: 16278px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DE S2AF6 S2 c912d318\" id=\"t37_227\" style=\"top: 16278px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31DF S2AF6 S2 c913fmx2\" id=\"t38_227\" style=\"top: 16278px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E0 S2AF6 S2 c914tfqb\" id=\"t39_227\" style=\"top: 16278px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E1 S2AF6 S2 c9151gt9\" id=\"t3a_227\" style=\"top: 16278px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S31E2 S2AF6 S2 c916y58n\" id=\"t3b_227\" style=\"top: 16293px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S31E3 S2AF6 S2 c9174nfi\" id=\"t3c_227\" style=\"top: 16293px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.</span><span class=\"S31E4 S2AF6 S2 c9183xxo\" id=\"t3d_227\" style=\"top: 16293px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">466 </span><span class=\"S31E5 S2AF6 S2 c919aw8b\" id=\"t3e_227\" style=\"top: 16293px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E6 S2AF6 S2 c92069qj\" id=\"t3f_227\" style=\"top: 16293px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E7 S2AF6 S2 c921h7ew\" id=\"t3g_227\" style=\"top: 16293px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E8 S2AF6 S2 c922rdb1\" id=\"t3h_227\" style=\"top: 16293px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31E9 S2AF6 S2 c9235zcc\" id=\"t3i_227\" style=\"top: 16293px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S31EA S2AF6 S2 c924sol7\" id=\"t3j_227\" style=\"top: 16307px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a receber </span><span class=\"S31EB S2AF6 S2 c9253rjp\" id=\"t3k_227\" style=\"top: 16307px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.</span><span class=\"S31EC S2AF6 S2 c92620md\" id=\"t3l_227\" style=\"top: 16307px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">721 </span><span class=\"S31ED S2AF6 S2 c927oq5p\" id=\"t3m_227\" style=\"top: 16307px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.363 </span><span class=\"S31EE S2AF6 S2 c928txtj\" id=\"t3n_227\" style=\"top: 16307px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31EF S2AF6 S2 c929h4rz\" id=\"t3o_227\" style=\"top: 16307px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S31F0 S2AF6 S2 c930xmsr\" id=\"t3p_227\" style=\"top: 16307px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S31F1 S2AF6 S2 c931gxeh\" id=\"t3q_227\" style=\"top: 16307px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">38.477 </span><span class=\"S31F2 S2AF6 S2 c932zhr2\" id=\"t3r_227\" style=\"top: 16321px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S31F3 S2AF6 S2 c933dh6s\" id=\"t3s_227\" style=\"top: 16321px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.</span><span class=\"S31F4 S2AF6 S2 c934xc33\" id=\"t3t_227\" style=\"top: 16321px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">514 </span><span class=\"S31F5 S2AF6 S2 c935uey9\" id=\"t3u_227\" style=\"top: 16321px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F6 S2AF6 S2 c936yzp7\" id=\"t3v_227\" style=\"top: 16321px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F7 S2AF6 S2 c9370x2c\" id=\"t3w_227\" style=\"top: 16321px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F8 S2AF6 S2 c938a732\" id=\"t3x_227\" style=\"top: 16321px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31F9 S2AF6 S2 c939b6ud\" id=\"t3y_227\" style=\"top: 16321px; left: 805px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S31FA S2AF6 S2 c940io69\" id=\"t3z_227\" style=\"top: 16335px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S31FB S2AF6 S2 c9415adu\" id=\"t40_227\" style=\"top: 16335px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S31FC S2AF6 S2 c942t1z5\" id=\"t41_227\" style=\"top: 16335px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FD S2AF6 S2 c9436nuo\" id=\"t42_227\" style=\"top: 16335px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FE S2AF6 S2 c944xytg\" id=\"t43_227\" style=\"top: 16335px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S31FF S2AF6 S2 c9455dvx\" id=\"t44_227\" style=\"top: 16335px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3200 S2AF6 S2 c946jzq9\" id=\"t45_227\" style=\"top: 16335px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3201 S2AF6 S2 c9472v43\" id=\"t46_227\" style=\"top: 16349px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa e equivalentes a caixa </span><span class=\"S3202 S2AF6 S2 c9484tec\" id=\"t47_227\" style=\"top: 16349px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">78.</span><span class=\"S3203 S2AF6 S2 c949ig96\" id=\"t48_227\" style=\"top: 16349px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132 </span><span class=\"S3204 S2AF6 S2 c950nb38\" id=\"t49_227\" style=\"top: 16349px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.837 </span><span class=\"S3205 S2AF6 S2 c951ob9h\" id=\"t4a_227\" style=\"top: 16349px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3206 S2AF6 S2 c952egrq\" id=\"t4b_227\" style=\"top: 16349px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S3207 S2AF6 S2 c953w92k\" id=\"t4c_227\" style=\"top: 16349px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">320 </span><span class=\"S3208 S2AF6 S2 c954jx5u\" id=\"t4d_227\" style=\"top: 16349px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80.314 </span><span class=\"S3209 S2AF6 S2 c95587er\" id=\"t4e_227\" style=\"top: 16367px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">130.</span><span class=\"S320A S2AF6 S2 c956p70c\" id=\"t4f_227\" style=\"top: 16367px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">958 </span><span class=\"S320B S2AF6 S2 c9572v8u\" id=\"t4g_227\" style=\"top: 16367px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.</span><span class=\"S320C S2AF6 S2 c9583yfr\" id=\"t4h_227\" style=\"top: 16367px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">200 </span><span class=\"S320D S2AF6 S2 c959rowm\" id=\"t4i_227\" style=\"top: 16367px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S320E S2AF6 S2 c960rurj\" id=\"t4j_227\" style=\"top: 16367px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">402 </span><span class=\"S320F S2AF6 S2 c961q8zf\" id=\"t4k_227\" style=\"top: 16367px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">336 </span><span class=\"S3210 S2AF6 S2 c9621e3m\" id=\"t4l_227\" style=\"top: 16367px; left: 792px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">137.896 </span><span class=\"S3211 S2AF4 S2 c9630x4e\" id=\"t4m_227\" style=\"top: 16384px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3212 S2AF6 S2 c9640gbg\" id=\"t4n_227\" style=\"top: 16398px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos </span><span class=\"S3213 S2AF6 S2 c965z2cl\" id=\"t4o_227\" style=\"top: 16398px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.706 </span><span class=\"S3214 S2AF6 S2 c9668aug\" id=\"t4p_227\" style=\"top: 16398px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3215 S2AF6 S2 c9672oi5\" id=\"t4q_227\" style=\"top: 16398px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3216 S2AF6 S2 c968qjl9\" id=\"t4r_227\" style=\"top: 16398px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3217 S2AF6 S2 c9694sxx\" id=\"t4s_227\" style=\"top: 16398px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113 </span><span class=\"S3218 S2AF6 S2 c97019e7\" id=\"t4t_227\" style=\"top: 16398px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span><span class=\"S3219 S2AF6 S2 c971m675\" id=\"t4u_227\" style=\"top: 16412px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S321A S2AF6 S2 c9727k2b\" id=\"t4v_227\" style=\"top: 16412px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.293 </span><span class=\"S321B S2AF6 S2 c97374yo\" id=\"t4w_227\" style=\"top: 16412px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S321C S2AF6 S2 c974v4cv\" id=\"t4x_227\" style=\"top: 16412px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S321D S2AF6 S2 c9756oaq\" id=\"t4y_227\" style=\"top: 16412px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S321E S2AF6 S2 c976i51q\" id=\"t4z_227\" style=\"top: 16412px; left: 748px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S321F S2AF6 S2 c9777nwv\" id=\"t50_227\" style=\"top: 16412px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3220 S2AF6 S2 c9788q8r\" id=\"t51_227\" style=\"top: 16426px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3221 S2AF6 S2 c979fct1\" id=\"t52_227\" style=\"top: 16426px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3222 S2AF6 S2 c980fq6e\" id=\"t53_227\" style=\"top: 16426px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3223 S2AF6 S2 c981rgia\" id=\"t54_227\" style=\"top: 16426px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3224 S2AF6 S2 c982stkz\" id=\"t55_227\" style=\"top: 16426px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3225 S2AF6 S2 c9835erl\" id=\"t56_227\" style=\"top: 16426px; left: 757px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3226 S2AF6 S2 c9841ljj\" id=\"t57_227\" style=\"top: 16426px; left: 816px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3227 S2AF6 S2 c985jszs\" id=\"t58_227\" style=\"top: 16444px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">59.111 </span><span class=\"S3228 S2AF6 S2 c986ya5w\" id=\"t59_227\" style=\"top: 16444px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">867 </span><span class=\"S3229 S2AF6 S2 c987khbf\" id=\"t5a_227\" style=\"top: 16444px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S322A S2AF6 S2 c9884oqa\" id=\"t5b_227\" style=\"top: 16444px; left: 668px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21</span><span class=\"S322B S2AF6 S2 c989uyz9\" id=\"t5c_227\" style=\"top: 16444px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 </span><span class=\"S322C S2AF6 S2 c990aoho\" id=\"t5d_227\" style=\"top: 16444px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">150 </span><span class=\"S322D S2AF6 S2 c991vt8y\" id=\"t5e_227\" style=\"top: 16444px; left: 798px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60.344 </span><span class=\"S322E S2C11 S2 c992o5qx\" id=\"t5f_227\" style=\"top: 16476px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S322F S2AF6 S2 c993tu6q\" id=\"t5g_227\" style=\"top: 16476px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Exposi\u00e7\u00e3o ao Kwanza atrav\u00e9s da subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., considerada em opera\u00e7\u00f5es </span><span class=\"S3230 S2AF6 S2 c9945wr8\" id=\"t5h_227\" style=\"top: 16491px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas em 2023 (ver nota 38). </span><span class=\"S3231 S2AF6 S2 c995zng0\" id=\"t5i_227\" style=\"top: 16525px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de 10% de refor\u00e7o </span><span class=\"S3232 S2AF6 S2 c996bn1w\" id=\"t5j_227\" style=\"top: 16540px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou enfraquecimento do Euro versus outras moedas, das taxas aplicadas a 31 de dezembro de 2023 para cada classe de instrumento </span><span class=\"S3233 S2AF6 S2 c997lq4w\" id=\"t5k_227\" style=\"top: 16556px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as taxas de mercado </span><span class=\"S3234 S2AF6 S2 c998nnw7\" id=\"t5l_227\" style=\"top: 16571px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">raramente se alteram isoladamente. </span><span class=\"S3235 S2AF6 S2 c999vlua\" id=\"t5m_227\" style=\"top: 16599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob este pressuposto, com um fortalecimento ou enfraquecimento de 10% do Euro versus todas as taxas de c\u00e2mbio, os lucros antes de </span><span class=\"S3236 S2AF6 S2 c1000rrn8\" id=\"t5n_227\" style=\"top: 16614px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impostos (e por iner\u00eancia dos capitais) teriam aumentado ou diminu\u00eddo, respetivamente, 571m\u20ac em 2023 e 775m\u20ac em 2022. N\u00e3o existem </span><span class=\"S3237 S2AF6 S2 c1001trbx\" id=\"t5o_227\" style=\"top: 16629px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos diretos em capitais pr\u00f3prios uma vez que o Grupo n\u00e3o det\u00e9m instrumentos financeiros com varia\u00e7\u00f5es do justo valor registadas </span><span class=\"S3238 S2AF6 S2 c1002cajw\" id=\"t5p_227\" style=\"top: 16644px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em capital pr\u00f3prio nem se encontra a aplicar a contabilidade de cobertura. </span><span class=\"S3239 S2EAB S2 c1003vej1\" id=\"t5q_227\" style=\"top: 16678px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">b) </span><span class=\"S323A S2EAB S2 c1004y61s\" id=\"t5r_227\" style=\"top: 16678px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de taxa de juro (fluxos de caixa e justo valor) </span><span class=\"S323B S2AF6 S2 c100509k4\" id=\"t5s_227\" style=\"top: 16706px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O risco de taxa de juro traduz a possibilidade de existirem flutua\u00e7\u00f5es no montante dos encargos financeiros futuros em empr\u00e9stimos </span><span class=\"S323C S2AF6 S2 c1006na4u\" id=\"t5t_227\" style=\"top: 16721px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contra\u00eddos devido \u00e0 evolu\u00e7\u00e3o do n\u00edvel de taxas de juro de mercado. </span><span class=\"S323E S2AF6 S2 c10099ww4\" id=\"t3_228\" style=\"top: 17018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O custo da d\u00edvida financeira contra\u00edda pelo Grupo est\u00e1 indexado a taxas de refer\u00eancia de curto prazo, revistas com uma periodicidade </span><span class=\"S323F S2AF6 S2 c1010tf76\" id=\"t4_228\" style=\"top: 17034px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">igual ou inferior a um ano e adicionadas de pr\u00e9mios de risco oportunamente negociados. Assim, varia\u00e7\u00f5es nas taxas de juro podem afetar </span><span class=\"S3240 S2AF6 S2 c1011d84e\" id=\"t5_228\" style=\"top: 17049px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados do Grupo. </span><span class=\"S3241 S2AF6 S2 c1012d4e7\" id=\"t6_228\" style=\"top: 17076px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de taxa de juro da Novabase adv\u00e9m de deter ativos e passivos financeiros contratados a taxa fixa e/ou taxa vari\u00e1vel. </span><span class=\"S3242 S2AF6 S2 c101391hz\" id=\"t7_228\" style=\"top: 17092px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No caso das taxas fixas, o Grupo enfrenta um risco de varia\u00e7\u00e3o do justo valor desses ativos ou passivos, na medida em que qualquer </span><span class=\"S3243 S2AF6 S2 c1014iax2\" id=\"t8_228\" style=\"top: 17107px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00e3o das taxas de mercado envolve um custo de oportunidade. No caso das taxas vari\u00e1veis, tal altera\u00e7\u00e3o tem impacto direto no </span><span class=\"S3244 S2AF6 S2 c10154jjg\" id=\"t9_228\" style=\"top: 17122px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor dos juros, provocando, consequentemente, varia\u00e7\u00f5es de caixa. </span><span class=\"S3245 S2AF6 S2 c10167e6e\" id=\"ta_228\" style=\"top: 17150px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A exposi\u00e7\u00e3o ao risco de taxa de juro \u00e9 analisada de forma cont\u00ednua pelo departamento financeiro. A gest\u00e3o do risco de taxa de juro visa </span><span class=\"S3246 S2AF6 S2 c1017oicn\" id=\"tb_228\" style=\"top: 17165px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reduzir a volatilidade dos encargos com juros. </span><span class=\"S3247 S2AF6 S2 c1018b3ix\" id=\"tc_228\" style=\"top: 17193px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, as taxas de juro diretoras na Zona Euro continuaram a aumentar at\u00e9 setembro. Ap\u00f3s dez aumentos ao longo de 15 meses, num </span><span class=\"S3248 S2AF6 S2 c1019xx0x\" id=\"td_228\" style=\"top: 17208px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ciclo de subidas de 450 pontos base que teve in\u00edcio em julho de 2022, a taxa de juro aplic\u00e1vel \u00e0s opera\u00e7\u00f5es de refinanciamento foi fixada </span><span class=\"S3249 S2AF6 S2 c1020ew5f\" id=\"te_228\" style=\"top: 17223px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em 4,5%, e de acordo com o Banco Central Europeu (BCE), atingiu um n\u00edvel que, mantido durante um per\u00edodo suficientemente longo, </span><span class=\"S324A S2AF6 S2 c1021tsfa\" id=\"tf_228\" style=\"top: 17239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permitir\u00e1 um regresso da infla\u00e7\u00e3o ao objetivo dos 2%. N\u00e3o obstante, a infla\u00e7\u00e3o ensombra a Europa, com os conflitos geopol\u00edticos a </span><span class=\"S324B S2AF6 S2 c1022wj9k\" id=\"tg_228\" style=\"top: 17254px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">amea\u00e7ar agravar as faturas energ\u00e9ticas. A Novabase tem vindo a monitorizar este risco com particular aten\u00e7\u00e3o, e embora \u00e0 data de </span><span class=\"S324C S2AF6 S2 c1023u52n\" id=\"th_228\" style=\"top: 17269px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relato esteja numa posi\u00e7\u00e3o de excedente de caixa, estes aumentos das taxas de juro diretoras traduzem-se em custos acrescidos no </span><span class=\"S324D S2AF6 S2 c1024q0g8\" id=\"ti_228\" style=\"top: 17284px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acesso a financiamentos em per\u00edodos futuros caso se venham a revelar necess\u00e1rios. </span><span class=\"S324E S2AF6 S2 c10257vvx\" id=\"tj_228\" style=\"top: 17312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023, 6% do saldo de empr\u00e9stimos banc\u00e1rios est\u00e1 contratado a taxas fixas (2022: 21%). Todos os empr\u00e9stimos est\u00e3o </span><span class=\"S324F S2AF6 S2 c10266fbh\" id=\"tk_228\" style=\"top: 17327px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">denominados em Euros. As aplica\u00e7\u00f5es em institui\u00e7\u00f5es financeiras s\u00e3o de curto prazo. </span><span class=\"S3250 S2AF6 S2 c1027b0s4\" id=\"tl_228\" style=\"top: 17355px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase utiliza a t\u00e9cnica da an\u00e1lise de sensibilidade que mede as altera\u00e7\u00f5es estimadas nos resultados e capitais de um aumento ou </span><span class=\"S3251 S2AF6 S2 c1028s1x0\" id=\"tm_228\" style=\"top: 17370px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diminui\u00e7\u00e3o imediata de 0,5% (50 basis points) em taxas de juro de mercado, das taxas aplicadas a 31 de dezembro de 2023 para cada </span><span class=\"S3252 S2AF6 S2 c1029i8k7\" id=\"tn_228\" style=\"top: 17385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">classe de instrumento financeiro com todas as outras vari\u00e1veis constantes. Esta an\u00e1lise tem apenas fins ilustrativos, j\u00e1 que na pr\u00e1tica as </span><span class=\"S3253 S2AF6 S2 c1030cf87\" id=\"to_228\" style=\"top: 17401px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxas de mercado raramente se alteram isoladamente. A an\u00e1lise de sensibilidade \u00e9 baseada nos seguintes pressupostos: </span><span class=\"S3254 S2AF6 S2 c10317m3d\" id=\"tp_228\" style=\"top: 17428px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Altera\u00e7\u00f5es nas taxas de juro do mercado afetam rendimentos ou despesas de juros de instrumentos financeiros vari\u00e1veis; </span><span class=\"S3255 S2AF6 S2 c1032u0zw\" id=\"tq_228\" style=\"top: 17444px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Altera\u00e7\u00f5es nas taxas de juro de mercado apenas afetam os rendimentos ou despesas de juros em rela\u00e7\u00e3o a instrumentos financeiros </span><span class=\"S3256 S2AF6 S2 c1033ylx1\" id=\"tr_228\" style=\"top: 17459px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com taxas de juro fixas se estes estiverem reconhecidos ao justo valor; </span><span class=\"S3257 S2AF6 S2 c1034qfwh\" id=\"ts_228\" style=\"top: 17474px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Altera\u00e7\u00f5es nas taxas de juro de mercado afetam o justo valor de instrumentos financeiros derivados e outros ativos e passivos </span><span class=\"S3110 S2AF6 S2 c1035v874\" id=\"tt_228\" style=\"top: 17489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros; </span><span class=\"S3258 S2AF6 S2 c1036x4b1\" id=\"tu_228\" style=\"top: 17505px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iv) Altera\u00e7\u00f5es no justo valor de instrumentos financeiros derivados e outros ativos e passivos financeiros s\u00e3o estimados descontando os </span><span class=\"S3259 S2AF6 S2 c1037sob1\" id=\"tv_228\" style=\"top: 17520px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fluxos de caixa futuros de valores atuais l\u00edquidos, utilizando taxas de mercado do final do ano. </span><span class=\"S325A S2AF6 S2 c1038ylfy\" id=\"tw_228\" style=\"top: 17548px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Sob estes pressupostos, um aumento ou diminui\u00e7\u00e3o de 0,5% em taxas de juro de mercado resultaria, respetivamente, num aumento ou </span><span class=\"S325B S2AF6 S2 c1039a5f0\" id=\"tx_228\" style=\"top: 17563px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">diminui\u00e7\u00e3o dos lucros antes de impostos de aproximadamente 326m\u20ac em 2023, e num aumento ou diminui\u00e7\u00e3o, respetivamente, de cerca </span><span class=\"S325C S2AF6 S2 c1040ud7j\" id=\"ty_228\" style=\"top: 17578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 166m\u20ac em 2022. N\u00e3o existem impactos nos capitais pr\u00f3prios sem ser o que por iner\u00eancia adv\u00e9m do impacto em resultados. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15443": {
   "value": "<span class=\"S32BC S2EAB S2 c1138kd1z\" id=\"t1l_229\" style=\"top: 18767px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">d) </span><span class=\"S32BD S2EAB S2 c1139dx51\" id=\"t1m_229\" style=\"top: 18767px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de liquidez </span><span class=\"S32BE S2AF6 S2 c1140vr92\" id=\"t1n_229\" style=\"top: 18795px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A gest\u00e3o prudente do risco de liquidez implica a manuten\u00e7\u00e3o de dinheiro ou instrumentos financeiros l\u00edquidos suficientes, da exist\u00eancia </span><span class=\"S32BF S2AF6 S2 c1141hhjh\" id=\"t1o_229\" style=\"top: 18810px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de fontes de financiamento atrav\u00e9s de um montante adequado de facilidades de cr\u00e9dito e a possibilidade de fechar posi\u00e7\u00f5es de mercado. </span><span class=\"S32C0 S2AF6 S2 c1142gdi4\" id=\"t1p_229\" style=\"top: 18838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o monitoriza previs\u00f5es atualizadas da reserva de liquidez do Grupo (linhas de cr\u00e9dito n\u00e3o utilizadas e caixa e equivalentes a </span><span class=\"S32C1 S2AF6 S2 c1143ysjp\" id=\"t1q_229\" style=\"top: 18853px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">caixa) na base dos fluxos de caixa esperados, tendo por base uma an\u00e1lise da maturidade contratual remanescente dos passivos financeiros </span><span class=\"S32C2 S2AF6 S2 c1144bkbt\" id=\"t1r_229\" style=\"top: 18868px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e a data esperada dos </span><span class=\"S32C3 S2EAB S2 c11453cuq\" id=\"t1s_229\" style=\"top: 18868px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">inflows </span><span class=\"S32C4 S2AF6 S2 c1146lmmp\" id=\"t1t_229\" style=\"top: 18868px; left: 253px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos ativos financeiros. Adicionalmente, \u00e9 efetuado um controlo regular sobre a concentra\u00e7\u00e3o da maturidade </span><span class=\"S32C5 S2AF6 S2 c1147a3qh\" id=\"t1u_229\" style=\"top: 18883px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos instrumentos financeiros derivados passivos e dos empr\u00e9stimos e obriga\u00e7\u00f5es do Grupo. As notas 15 e 21 apresentam essas </span><span class=\"S32C6 S2AF6 S2 c11485bq8\" id=\"t1v_229\" style=\"top: 18899px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">responsabilidades da Novabase, respetivamente, por intervalos de maturidade residual contratual a 31 de dezembro de 2023 e 31 de </span><span class=\"S32C7 S2AF6 S2 c1149pk72\" id=\"t1w_229\" style=\"top: 18914px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2022. </span><span class=\"S32C8 S2AF6 S2 c1150xqj3\" id=\"t1x_229\" style=\"top: 18942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De seguida, detalham-se os saldos dos empr\u00e9stimos e os </span><span class=\"S32C9 S2EAB S2 c11518gjy\" id=\"t1y_229\" style=\"top: 18942px; left: 404px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds </span><span class=\"S32CA S2AF6 S2 c11526rk2\" id=\"t1z_229\" style=\"top: 18942px; left: 455px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de linhas de cr\u00e9dito negociados pelo Grupo Novabase, por institui\u00e7\u00e3o </span><span class=\"S32CB S2AF6 S2 c1153g556\" id=\"t20_229\" style=\"top: 18957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeira: </span><span class=\"S32CC S2AF4 S2 c1154ncp2\" id=\"t21_229\" style=\"top: 18986px; left: 691px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euro </span><span class=\"S32CD S2AF4 S2 c1155fqxm\" id=\"t22_229\" style=\"top: 19004px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S32CE S2AF4 S2 c11560j4c\" id=\"t23_229\" style=\"top: 19004px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S32CF S2AF6 S2 c1157gz3k\" id=\"t24_229\" style=\"top: 19029px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco BPI (BPI) </span><span class=\"S32D0 S2AF6 S2 c1158m7az\" id=\"t25_229\" style=\"top: 19029px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.200 </span><span class=\"S32D1 S2AF6 S2 c1159tir9\" id=\"t26_229\" style=\"top: 19029px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S32D2 S2AF6 S2 c1160j4qo\" id=\"t27_229\" style=\"top: 19043px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S32D3 S2AF6 S2 c116122x5\" id=\"t28_229\" style=\"top: 19043px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.000 </span><span class=\"S32D4 S2AF6 S2 c1162hiav\" id=\"t29_229\" style=\"top: 19043px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.500 </span><span class=\"S32D5 S2AF6 S2 c1163k5on\" id=\"t2a_229\" style=\"top: 19058px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco Comercial Portugu\u00eas (BCP) </span><span class=\"S32D6 S2AF6 S2 c1164wazn\" id=\"t2b_229\" style=\"top: 19058px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.362 </span><span class=\"S32D7 S2AF6 S2 c1165smif\" id=\"t2c_229\" style=\"top: 19058px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32D8 S2AF6 S2 c1166kkeu\" id=\"t2d_229\" style=\"top: 19072px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S32D9 S2AF6 S2 c1167scmh\" id=\"t2e_229\" style=\"top: 19072px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.500 </span><span class=\"S32DA S2AF6 S2 c1168n15t\" id=\"t2f_229\" style=\"top: 19072px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.000 </span><span class=\"S32DB S2AF6 S2 c11690nz2\" id=\"t2g_229\" style=\"top: 19086px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Caixa Geral de Dep\u00f3sitos (CGD) </span><span class=\"S32DC S2AF6 S2 c1170jczf\" id=\"t2h_229\" style=\"top: 19086px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.000 </span><span class=\"S32DD S2AF6 S2 c1171omwm\" id=\"t2i_229\" style=\"top: 19086px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.000 </span><span class=\"S32DE S2AF6 S2 c1172a6o5\" id=\"t2j_229\" style=\"top: 19100px; left: 153px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ABanca </span><span class=\"S32DF S2AF6 S2 c11739ipo\" id=\"t2k_229\" style=\"top: 19100px; left: 693px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S32E0 S2AF6 S2 c1174szk1\" id=\"t2l_229\" style=\"top: 19100px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S32E1 S2AF6 S2 c1175zp8c\" id=\"t2m_229\" style=\"top: 19118px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33.062 </span><span class=\"S32E2 S2AF6 S2 c1176s1gm\" id=\"t2n_229\" style=\"top: 19118px; left: 764px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22.900 </span><span class=\"S32E3 S2AF6 S2 c11779s24\" id=\"t2o_229\" style=\"top: 19150px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Conforme expresso na Demonstra\u00e7\u00e3o dos Fluxos de Caixa Consolidados, o Grupo Novabase financia-se atrav\u00e9s dos </span><span class=\"S32E4 S2EAB S2 c117879ju\" id=\"t2p_229\" style=\"top: 19150px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cashflows </span><span class=\"S32E5 S2AF6 S2 c11795mp6\" id=\"t2q_229\" style=\"top: 19150px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">gerados pela </span><span class=\"S32E6 S2AF6 S2 c1180da1u\" id=\"t2r_229\" style=\"top: 19165px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sua atividade. Adicionalmente, como decorre da an\u00e1lise do quadro acima, o Grupo mant\u00e9m um perfil diversificado nos financiamentos e </span><span class=\"S32E7 S2AF6 S2 c1181een6\" id=\"t2s_229\" style=\"top: 19181px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">tem acesso a facilidades de cr\u00e9dito (</span><span class=\"S32E8 S2EAB S2 c1182l306\" id=\"t2t_229\" style=\"top: 19181px; left: 294px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds</span><span class=\"S32E9 S2AF6 S2 c1183jhri\" id=\"t2u_229\" style=\"top: 19181px; left: 341px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), montantes que n\u00e3o utiliza na totalidade, mas que se encontram \u00e0 sua disposi\u00e7\u00e3o. Essas </span><span class=\"S32EA S2AF6 S2 c1184d2of\" id=\"t2v_229\" style=\"top: 19196px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">facilidades de cr\u00e9dito podem cobrir todos os empr\u00e9stimos que s\u00e3o exig\u00edveis a 12 meses. </span><span class=\"S32EB S2AF6 S2 c1185rvg8\" id=\"t2w_229\" style=\"top: 19223px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os </span><span class=\"S32EC S2EAB S2 c11867emt\" id=\"t2x_229\" style=\"top: 19223px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plafonds </span><span class=\"S32ED S2AF6 S2 c1187xeiv\" id=\"t2y_229\" style=\"top: 19223px; left: 160px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de cr\u00e9dito dispon\u00edveis de curto prazo e m\u00e9dio longo prazo mas n\u00e3o utilizados, ascendem a cerca de 17.000m\u20ac em 31 de </span><span class=\"S32EE S2AF6 S2 c1188hr6j\" id=\"t2z_229\" style=\"top: 19239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023 (31.12.22: 13.500m\u20ac), sendo suficientes para satisfazer quaisquer exig\u00eancias imediatas. Al\u00e9m destas facilidades de </span><span class=\"S32EF S2AF6 S2 c1189uinl\" id=\"t30_229\" style=\"top: 19254px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cr\u00e9dito, e tal como expresso na Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira Consolidada, a Novabase tem a 31 de dezembro de 2023 um saldo </span><span class=\"S32F0 S2AF6 S2 c1190aa0m\" id=\"t31_229\" style=\"top: 19269px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 'Caixa e equivalentes a caixa' de 80.314m\u20ac, que combinado com as facilidades de cr\u00e9dito, perfaz 97.314m\u20ac. </span><span class=\"S32F1 S2AF6 S2 c1191km44\" id=\"t32_229\" style=\"top: 19297px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Considerando a atual envolvente macroecon\u00f3mica e de neg\u00f3cios e os compromissos assumidos \u00e0 data de relato, o Grupo avaliou poss\u00edveis </span><span class=\"S32F2 S2AF6 S2 c119251be\" id=\"t33_229\" style=\"top: 19312px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">impactos ao n\u00edvel de necessidades de liquidez adicionais, tendo conclu\u00eddo que a atual situa\u00e7\u00e3o de liquidez se mant\u00e9m adequada. A </span><span class=\"S32F3 S2AF6 S2 c1193d7f9\" id=\"t34_229\" style=\"top: 19327px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase espera satisfazer todas as suas necessidades de tesouraria com o recurso \u00e0s suas reservas de liquidez e, caso venha a ser </span><span class=\"S32F4 S2AF6 S2 c1194csxy\" id=\"t35_229\" style=\"top: 19343px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eventualmente necess\u00e1rio, recorrendo \u00e0s linhas de cr\u00e9dito dispon\u00edveis existentes e/ou novos financiamentos. A Novabase entende ainda </span><span class=\"S32F5 S2AF6 S2 c1195svur\" id=\"t36_229\" style=\"top: 19358px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se encontra assegurado o cumprimento dos atuais </span><span class=\"S32F6 S2EAB S2 c1196qq3d\" id=\"t37_229\" style=\"top: 19358px; left: 391px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S32F7 S2AF6 S2 c1197iguc\" id=\"t38_229\" style=\"top: 19358px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associados aos empr\u00e9stimos. </span><span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span><span class=\"S3CE1 S2AF6 S2 c3786mjs6\" id=\"t3_248\" style=\"top: 43018px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A an\u00e1lise da maturidade das d\u00edvidas reconhecidas em 'Empr\u00e9stimos' \u00e9 como segue: </span><span class=\"S3CE2 S2AF4 S2 c378722yk\" id=\"t4_248\" style=\"top: 43046px; left: 304px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6 meses ou </span><span class=\"S3CE3 S2AF4 S2 c3788ovoq\" id=\"t5_248\" style=\"top: 43060px; left: 317px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">menos </span><span class=\"S3CE4 S2AF4 S2 c3789r3oe\" id=\"t6_248\" style=\"top: 43046px; left: 400px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 6 a 12 </span><span class=\"S3CE5 S2AF4 S2 c3790e06a\" id=\"t7_248\" style=\"top: 43060px; left: 410px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">meses </span><span class=\"S3CE6 S2AF4 S2 c3791xfc8\" id=\"t8_248\" style=\"top: 43060px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3CE7 S2AF4 S2 c3792qljg\" id=\"t9_248\" style=\"top: 43060px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3CE8 S2AF4 S2 c3793mkbc\" id=\"ta_248\" style=\"top: 43046px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais de 5 </span><span class=\"S3CE9 S2AF4 S2 c3794dw38\" id=\"tb_248\" style=\"top: 43060px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">anos </span><span class=\"S3CEA S2AF4 S2 c3795l3a9\" id=\"tc_248\" style=\"top: 43060px; left: 777px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total </span><span class=\"S3CEB S2AF6 S2 c3796fa8p\" id=\"td_248\" style=\"top: 43089px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3CEC S2AF6 S2 c3797vusv\" id=\"te_248\" style=\"top: 43089px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CED S2AF6 S2 c3798ry9p\" id=\"tf_248\" style=\"top: 43089px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.100 </span><span class=\"S3CEE S2AF6 S2 c37990r8s\" id=\"tg_248\" style=\"top: 43089px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.200 </span><span class=\"S3CEF S2AF6 S2 c3800acf7\" id=\"th_248\" style=\"top: 43089px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.000 </span><span class=\"S3CF0 S2AF6 S2 c38011e05\" id=\"ti_248\" style=\"top: 43089px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF1 S2AF6 S2 c3802t6hz\" id=\"tj_248\" style=\"top: 43089px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.400 </span><span class=\"S3CF2 S2AF6 S2 c38035zge\" id=\"tk_248\" style=\"top: 43103px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3CF3 S2AF6 S2 c3804h22a\" id=\"tl_248\" style=\"top: 43103px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.420 </span><span class=\"S3CF4 S2AF6 S2 c3805vaeg\" id=\"tm_248\" style=\"top: 43103px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3CF5 S2AF6 S2 c380604sy\" id=\"tn_248\" style=\"top: 43103px; left: 539px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">769 </span><span class=\"S3CF6 S2AF6 S2 c38071xps\" id=\"to_248\" style=\"top: 43103px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">345 </span><span class=\"S3CF7 S2AF6 S2 c3808vou7\" id=\"tp_248\" style=\"top: 43103px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CF8 S2AF6 S2 c38092vph\" id=\"tq_248\" style=\"top: 43103px; left: 802px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.851 </span><span class=\"S3CF9 S2AF4 S2 c3810vxpa\" id=\"tr_248\" style=\"top: 43121px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S3CFA S2AF6 S2 c3811elc6\" id=\"ts_248\" style=\"top: 43121px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.520 </span><span class=\"S3CFB S2AF6 S2 c3812xr2m\" id=\"tt_248\" style=\"top: 43121px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.417 </span><span class=\"S3CFC S2AF6 S2 c3813yj2l\" id=\"tu_248\" style=\"top: 43121px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.969 </span><span class=\"S3CFD S2AF6 S2 c3814jaq7\" id=\"tv_248\" style=\"top: 43121px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.345 </span><span class=\"S3CFE S2AF6 S2 c38152llv\" id=\"tw_248\" style=\"top: 43121px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3CFF S2AF6 S2 c38164uch\" id=\"tx_248\" style=\"top: 43121px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.251 </span><span class=\"S3D00 S2AF6 S2 c3817br39\" id=\"ty_248\" style=\"top: 43150px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">D\u00edvidas a institui\u00e7\u00f5es de cr\u00e9dito </span><span class=\"S3D01 S2AF6 S2 c38182jyn\" id=\"tz_248\" style=\"top: 43150px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.237 </span><span class=\"S3D02 S2AF6 S2 c38197mkj\" id=\"t10_248\" style=\"top: 43150px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.238 </span><span class=\"S3D03 S2AF6 S2 c3820oas8\" id=\"t11_248\" style=\"top: 43150px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.276 </span><span class=\"S3D04 S2AF6 S2 c3821sohb\" id=\"t12_248\" style=\"top: 43150px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.311 </span><span class=\"S3D05 S2AF6 S2 c3822369x\" id=\"t13_248\" style=\"top: 43150px; left: 737px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D06 S2AF6 S2 c3823e4xd\" id=\"t14_248\" style=\"top: 43150px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.062 </span><span class=\"S3D07 S2AF6 S2 c3824y13b\" id=\"t15_248\" style=\"top: 43165px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos de loca\u00e7\u00e3o </span><span class=\"S3D08 S2AF6 S2 c3825w8yz\" id=\"t16_248\" style=\"top: 43165px; left: 357px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">847 </span><span class=\"S3D09 S2AF6 S2 c3826lcji\" id=\"t17_248\" style=\"top: 43165px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.114 </span><span class=\"S3D0A S2AF6 S2 c382704nx\" id=\"t18_248\" style=\"top: 43165px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.539 </span><span class=\"S3D0B S2AF6 S2 c3828y4fl\" id=\"t19_248\" style=\"top: 43165px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.975 </span><span class=\"S3D0C S2AF6 S2 c3829enwa\" id=\"t1a_248\" style=\"top: 43165px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D0D S2AF6 S2 c3830e4gl\" id=\"t1b_248\" style=\"top: 43165px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.757 </span><span class=\"S3D0E S2AF4 S2 c3831p0mv\" id=\"t1c_248\" style=\"top: 43183px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3D0F S2AF6 S2 c3832j54v\" id=\"t1d_248\" style=\"top: 43183px; left: 346px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.084 </span><span class=\"S3D10 S2AF6 S2 c3833stld\" id=\"t1e_248\" style=\"top: 43183px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.352 </span><span class=\"S3D11 S2AF6 S2 c3834fcpj\" id=\"t1f_248\" style=\"top: 43183px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.815 </span><span class=\"S3D12 S2AF6 S2 c3835qrf7\" id=\"t1g_248\" style=\"top: 43183px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.286 </span><span class=\"S3D13 S2AF6 S2 c3836du4i\" id=\"t1h_248\" style=\"top: 43183px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">282 </span><span class=\"S3D14 S2AF6 S2 c38377kwt\" id=\"t1i_248\" style=\"top: 43183px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.819 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15511": {
   "value": "<span class=\"S32F8 S2EAB S2 c1200qszz\" id=\"t3_230\" style=\"top: 19618px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e) </span><span class=\"S32F9 S2EAB S2 c1201v9ag\" id=\"t4_230\" style=\"top: 19618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Risco de capital </span><span class=\"S32FA S2AF6 S2 c1202iuzz\" id=\"t5_230\" style=\"top: 19646px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os objetivos do Grupo em rela\u00e7\u00e3o \u00e0 gest\u00e3o de capital, que \u00e9 um conceito mais amplo do que o capital relevado na face da demonstra\u00e7\u00e3o </span><span class=\"S32FB S2AF6 S2 c1203wtef\" id=\"t6_230\" style=\"top: 19661px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da posi\u00e7\u00e3o financeira consolidada, s\u00e3o: </span><span class=\"S32FC S2AF6 S2 c1204n8ig\" id=\"t7_230\" style=\"top: 19689px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) Salvaguardar a capacidade do Grupo de continuar em atividade e assim proporcionar retornos para os acionistas e benef\u00edcios para os </span><span class=\"S32FD S2AF6 S2 c12054aii\" id=\"t8_230\" style=\"top: 19704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">restantes </span><span class=\"S32FE S2EAB S2 c1206lub7\" id=\"t9_230\" style=\"top: 19704px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">stakeholders</span><span class=\"S32FF S2AF6 S2 c1207syoc\" id=\"ta_230\" style=\"top: 19704px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">; </span><span class=\"S3300 S2AF6 S2 c1208jp0w\" id=\"tb_230\" style=\"top: 19719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(ii) Manter uma estrutura de capital s\u00f3lida para apoiar o desenvolvimento do seu neg\u00f3cio; </span><span class=\"S2FCE S2AF6 S2 c12093hfp\" id=\"tc_230\" style=\"top: 19735px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(iii) Manter uma estrutura de capital \u00f3tima que lhe permita reduzir o custo do capital. </span><span class=\"S3301 S2AF6 S2 c1210vtux\" id=\"td_230\" style=\"top: 19762px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Gest\u00e3o monitoriza o r\u00e1cio Return on Capital (ROC), que o Grupo define como 'Resultados Operacionais' dividido pelo 'Total dos Capitais </span><span class=\"S3302 S2AF6 S2 c1211tziq\" id=\"te_230\" style=\"top: 19777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00f3prios', que mede at\u00e9 que ponto a Novabase gera </span><span class=\"S3303 S2EAB S2 c1212z1uf\" id=\"tf_230\" style=\"top: 19777px; left: 376px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cashflows </span><span class=\"S3304 S2AF6 S2 c1213xdee\" id=\"tg_230\" style=\"top: 19777px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relativamente ao capital que investiu no seu neg\u00f3cio. </span><span class=\"S3305 S2AF4 S2 c1214xm1s\" id=\"th_230\" style=\"top: 19806px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3306 S2AF4 S2 c12151ex3\" id=\"ti_230\" style=\"top: 19806px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3307 S2AF6 S2 c1216h9c4\" id=\"tj_230\" style=\"top: 19832px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais (*) </span><span class=\"S3308 S2AF6 S2 c12171u4n\" id=\"tk_230\" style=\"top: 19832px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.461 </span><span class=\"S3309 S2AF6 S2 c1218dcv5\" id=\"tl_230\" style=\"top: 19832px; left: 758px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.964 </span><span class=\"S330A S2AF6 S2 c1219xflk\" id=\"tm_230\" style=\"top: 19846px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total dos Capitais Pr\u00f3prios </span><span class=\"S330B S2AF6 S2 c122036nl\" id=\"tn_230\" style=\"top: 19846px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87.096 </span><span class=\"S330C S2AF6 S2 c1221tw5d\" id=\"to_230\" style=\"top: 19846px; left: 751px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">67.227 </span><span class=\"S330D S2AF6 S2 c1222lexp\" id=\"tp_230\" style=\"top: 19864px; left: 149px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Return on Capital </span><span class=\"S330E S2AF6 S2 c1223v48e\" id=\"tq_230\" style=\"top: 19864px; left: 662px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,6% </span><span class=\"S330F S2AF6 S2 c12249poa\" id=\"tr_230\" style=\"top: 19864px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8,9% </span><span class=\"S3310 S2AF6 S2 c12252mm5\" id=\"ts_230\" style=\"top: 19893px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os Resultados Operacionais de 2022 foram reapresentados, por forma a evidenciar a aliena\u00e7\u00e3o da Neotalent. </span><span class=\"S3311 S2AF6 S2 c12263dlx\" id=\"tt_230\" style=\"top: 19927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo tem como objetivo manter o ROC superior ao custo de capital (medido pelo WACC - </span><span class=\"S3312 S2EAB S2 c122721of\" id=\"tu_230\" style=\"top: 19927px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S3313 S2AF6 S2 c1228jaw3\" id=\"tv_230\" style=\"top: 19927px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), o que </span><span class=\"S3314 S2AF6 S2 c1229wo6t\" id=\"tw_230\" style=\"top: 19942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">permite ao Grupo criar valor. O WACC do Grupo, situou-se em torno dos 10,6% (2022: 10,8%). Em 2023, o objetivo n\u00e3o foi alcan\u00e7ado. </span><span class=\"S3315 S2AF6 S2 c1230gidz\" id=\"tx_230\" style=\"top: 19970px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase anunciou a inten\u00e7\u00e3o do seu Conselho de Administra\u00e7\u00e3o de propor \u00e0 Assembleia Geral anual de 2024 o pagamento de uma </span><span class=\"S3316 S2AF6 S2 c1231909b\" id=\"ty_230\" style=\"top: 19985px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o acionista de at\u00e9 1,79 Euros por a\u00e7\u00e3o, em comunicado de 15 de fevereiro (ver nota 42). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15738": {
   "value": "<span class=\"S339B S2AF4 S2 c13699z2x\" id=\"t18_232\" style=\"top: 22741px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S339C S2AF4 S2 c137010uz\" id=\"t19_232\" style=\"top: 22741px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339D S2AF4 S2 c137170o4\" id=\"t1a_232\" style=\"top: 22741px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent </span><span class=\"S339E S2AF4 S2 c1372sx16\" id=\"t1b_232\" style=\"top: 22741px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339F S2AF7 S2 c13730awv\" id=\"t1c_232\" style=\"top: 22757.5px; left: 493px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(publicado) </span><span class=\"S33A0 S2AF7 S2 c1374kx3q\" id=\"t1d_232\" style=\"top: 22757.5px; left: 685px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33A1 S2AF6 S2 c1375sd08\" id=\"t1e_232\" style=\"top: 22785px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33A2 S2AF6 S2 c1376qrjp\" id=\"t1f_232\" style=\"top: 22785px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.879 </span><span class=\"S33A3 S2AF6 S2 c1377o7y4\" id=\"t1g_232\" style=\"top: 22785px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49.351 </span><span class=\"S33A4 S2AF6 S2 c13781jud\" id=\"t1h_232\" style=\"top: 22785px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33A5 S2AF6 S2 c1379jda6\" id=\"t1i_232\" style=\"top: 22799px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33A6 S2AF6 S2 c1380odyf\" id=\"t1j_232\" style=\"top: 22799px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.772 </span><span class=\"S33A7 S2AF6 S2 c1381hvxt\" id=\"t1k_232\" style=\"top: 22799px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.345 </span><span class=\"S33A8 S2AF6 S2 c1382cbd5\" id=\"t1l_232\" style=\"top: 22799px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33A9 S2AF6 S2 c1383jmpx\" id=\"t1m_232\" style=\"top: 22813px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33AA S2AF6 S2 c1384cg6j\" id=\"t1n_232\" style=\"top: 22813px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.107 </span><span class=\"S33AB S2AF6 S2 c1385w8fe\" id=\"t1o_232\" style=\"top: 22813px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.006 </span><span class=\"S33AC S2AF6 S2 c13866o7s\" id=\"t1p_232\" style=\"top: 22813px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33AD S2AF6 S2 c13877sqx\" id=\"t1q_232\" style=\"top: 22827px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33AE S2AF6 S2 c1388x51e\" id=\"t1r_232\" style=\"top: 22827px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.498 </span><span class=\"S33AF S2AF6 S2 c1389c681\" id=\"t1s_232\" style=\"top: 22827px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.428 </span><span class=\"S33B0 S2AF6 S2 c139086he\" id=\"t1t_232\" style=\"top: 22827px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33B1 S2AF6 S2 c13918xdl\" id=\"t1u_232\" style=\"top: 22841px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33B2 S2AF6 S2 c1392wxep\" id=\"t1v_232\" style=\"top: 22841px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">99 </span><span class=\"S33B3 S2AF6 S2 c1393bxvk\" id=\"t1w_232\" style=\"top: 22841px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(68) </span><span class=\"S33B4 S2AF6 S2 c1394bjaz\" id=\"t1x_232\" style=\"top: 22841px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33B5 S2AF6 S2 c1395wza6\" id=\"t1y_232\" style=\"top: 22856px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33B6 S2AF6 S2 c1396459r\" id=\"t1z_232\" style=\"top: 22856px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B7 S2AF6 S2 c1397kz0g\" id=\"t20_232\" style=\"top: 22856px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33B8 S2AF6 S2 c13984hv3\" id=\"t21_232\" style=\"top: 22856px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B9 S2AF6 S2 c1399cv0q\" id=\"t22_232\" style=\"top: 22870px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33BA S2AF6 S2 c14000b4w\" id=\"t23_232\" style=\"top: 22870px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.501) </span><span class=\"S33BB S2AF6 S2 c1401gveh\" id=\"t24_232\" style=\"top: 22870px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S33BC S2AF6 S2 c1402udln\" id=\"t25_232\" style=\"top: 22870px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33BD S2AF6 S2 c1403c7qg\" id=\"t26_232\" style=\"top: 22884px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33BE S2AF6 S2 c14040bhe\" id=\"t27_232\" style=\"top: 22884px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.027 </span><span class=\"S33BF S2AF6 S2 c1405v7xd\" id=\"t28_232\" style=\"top: 22884px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S33C0 S2AF6 S2 c14061lgq\" id=\"t29_232\" style=\"top: 22884px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33C1 S2AF6 S2 c1407oc93\" id=\"t2a_232\" style=\"top: 22898px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33C2 S2AF6 S2 c1408ay7f\" id=\"t2b_232\" style=\"top: 22898px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.139 </span><span class=\"S33C3 S2AF6 S2 c1409xj7m\" id=\"t2c_232\" style=\"top: 22898px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.470) </span><span class=\"S33C4 S2AF6 S2 c1410l6dr\" id=\"t2d_232\" style=\"top: 22898px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33C5 S2AF4 S2 c1411030j\" id=\"t2e_232\" style=\"top: 22926px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33C6 S2AF6 S2 c1412pl7e\" id=\"t2f_232\" style=\"top: 22955px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S33C7 S2AF6 S2 c1413dt7d\" id=\"t2g_232\" style=\"top: 22955px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(358) </span><span class=\"S33C8 S2AF6 S2 c14145sdu\" id=\"t2h_232\" style=\"top: 22955px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(335) </span><span class=\"S33C9 S2AF6 S2 c1415qqoo\" id=\"t2i_232\" style=\"top: 22955px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S33CA S2AF6 S2 c1416eqmo\" id=\"t2j_232\" style=\"top: 22969px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S33CB S2AF6 S2 c1417c3y8\" id=\"t2k_232\" style=\"top: 22969px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">230 </span><span class=\"S33CC S2AF6 S2 c1418bgmw\" id=\"t2l_232\" style=\"top: 22969px; left: 654px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77 </span><span class=\"S33CD S2AF6 S2 c141921bw\" id=\"t2m_232\" style=\"top: 22969px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S33CE S2AF6 S2 c1420qswt\" id=\"t2n_232\" style=\"top: 22983px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S33CF S2AF6 S2 c1421blog\" id=\"t2o_232\" style=\"top: 22983px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(66) </span><span class=\"S33D0 S2AF6 S2 c1422zasp\" id=\"t2p_232\" style=\"top: 22983px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(88) </span><span class=\"S33D1 S2AF6 S2 c14237gj3\" id=\"t2q_232\" style=\"top: 22983px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S33D2 S2AF6 S2 c1426tcdf\" id=\"t3_233\" style=\"top: 23518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos por segmentos operacionais, bem como outras mensura\u00e7\u00f5es dos lucros ou preju\u00edzos e de itens materiais da demonstra\u00e7\u00e3o </span><span class=\"S33D3 S2AF6 S2 c1427c2om\" id=\"t4_233\" style=\"top: 23534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consolidada dos resultados, podem ser analisados como segue: </span><span class=\"S33D4 S2AF4 S2 c1428zhg5\" id=\"t5_233\" style=\"top: 23561px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S33D5 S2AF4 S2 c1429xnrn\" id=\"t6_233\" style=\"top: 23561px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S33D6 S2AF4 S2 c1430hmzz\" id=\"t7_233\" style=\"top: 23561px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S33D7 S2AF4 S2 c1431f14i\" id=\"t8_233\" style=\"top: 23561px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S33D8 S2AF7 S2 c1432s1ue\" id=\"t9_233\" style=\"top: 23577.5px; left: 482px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33D9 S2AF6 S2 c1433xm77\" id=\"ta_233\" style=\"top: 23604px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S33DA S2AF6 S2 c143400iw\" id=\"tb_233\" style=\"top: 23604px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33DB S2AF6 S2 c1435k3kc\" id=\"tc_233\" style=\"top: 23604px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33DC S2AF6 S2 c1436qv47\" id=\"td_233\" style=\"top: 23604px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">123.518 </span><span class=\"S33DD S2AF6 S2 c1437abgq\" id=\"te_233\" style=\"top: 23604px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">126.046 </span><span class=\"S33DE S2AF6 S2 c14386ur4\" id=\"tf_233\" style=\"top: 23619px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33DF S2AF6 S2 c1439ljqv\" id=\"tg_233\" style=\"top: 23619px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33E0 S2AF6 S2 c144077pr\" id=\"th_233\" style=\"top: 23619px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.220 </span><span class=\"S33E1 S2AF6 S2 c1441n58v\" id=\"ti_233\" style=\"top: 23619px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.647 </span><span class=\"S33E2 S2AF6 S2 c1442s06a\" id=\"tj_233\" style=\"top: 23633px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33E3 S2AF6 S2 c1443cwm9\" id=\"tk_233\" style=\"top: 23633px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33E4 S2AF6 S2 c1444twx9\" id=\"tl_233\" style=\"top: 23633px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S33E5 S2AF6 S2 c1445a73b\" id=\"tm_233\" style=\"top: 23633px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S33E6 S2AF6 S2 c14465u77\" id=\"tn_233\" style=\"top: 23647px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33E7 S2AF6 S2 c1447u67x\" id=\"to_233\" style=\"top: 23647px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33E8 S2AF6 S2 c1448uruh\" id=\"tp_233\" style=\"top: 23647px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.894 </span><span class=\"S33E9 S2AF6 S2 c1449mkze\" id=\"tq_233\" style=\"top: 23647px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.964 </span><span class=\"S33EA S2AF6 S2 c1450ty6z\" id=\"tr_233\" style=\"top: 23661px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33EB S2AF6 S2 c145159oo\" id=\"ts_233\" style=\"top: 23661px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33EC S2AF6 S2 c1452aap5\" id=\"tt_233\" style=\"top: 23661px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(589) </span><span class=\"S33ED S2AF6 S2 c1453g9dw\" id=\"tu_233\" style=\"top: 23661px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(422) </span><span class=\"S33EE S2AF6 S2 c1454v2sf\" id=\"tv_233\" style=\"top: 23675px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33EF S2AF6 S2 c1455pj51\" id=\"tw_233\" style=\"top: 23675px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F0 S2AF6 S2 c1456h6ju\" id=\"tx_233\" style=\"top: 23675px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33F1 S2AF6 S2 c1457qyz9\" id=\"ty_233\" style=\"top: 23675px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F2 S2AF6 S2 c1458e0cz\" id=\"tz_233\" style=\"top: 23690px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33F3 S2AF6 S2 c14596biz\" id=\"t10_233\" style=\"top: 23690px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33F4 S2AF6 S2 c1460mrc6\" id=\"t11_233\" style=\"top: 23690px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.116) </span><span class=\"S33F5 S2AF6 S2 c1461v2ta\" id=\"t12_233\" style=\"top: 23690px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.727) </span><span class=\"S33F6 S2AF6 S2 c1462hnme\" id=\"t13_233\" style=\"top: 23704px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33F7 S2AF6 S2 c1463aajd\" id=\"t14_233\" style=\"top: 23704px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33F8 S2AF6 S2 c14645j4i\" id=\"t15_233\" style=\"top: 23704px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.189 </span><span class=\"S33F9 S2AF6 S2 c14656lsv\" id=\"t16_233\" style=\"top: 23704px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.746 </span><span class=\"S33FA S2AF6 S2 c1466jky7\" id=\"t17_233\" style=\"top: 23718px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33FB S2AF6 S2 c1467vhw9\" id=\"t18_233\" style=\"top: 23718px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FC S2AF6 S2 c1468oltb\" id=\"t19_233\" style=\"top: 23718px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33FD S2AF6 S2 c1469a6vz\" id=\"t1a_233\" style=\"top: 23718px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FE S2AF4 S2 c14701gea\" id=\"t1b_233\" style=\"top: 23746px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33FF S2AF6 S2 c147152fs\" id=\"t1c_233\" style=\"top: 23775px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3400 S2AF6 S2 c1472khhv\" id=\"t1d_233\" style=\"top: 23775px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3401 S2AF6 S2 c1473rafm\" id=\"t1e_233\" style=\"top: 23775px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.201) </span><span class=\"S3402 S2AF6 S2 c1474fdmc\" id=\"t1f_233\" style=\"top: 23775px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.224) </span><span class=\"S3403 S2AF6 S2 c1475ks04\" id=\"t1g_233\" style=\"top: 23789px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S3404 S2AF6 S2 c1476mivj\" id=\"t1h_233\" style=\"top: 23789px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S3405 S2AF6 S2 c1477keb7\" id=\"t1i_233\" style=\"top: 23789px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3406 S2AF6 S2 c1478kzfd\" id=\"t1j_233\" style=\"top: 23789px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3407 S2AF6 S2 c1479mcz3\" id=\"t1k_233\" style=\"top: 23803px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S3408 S2AF6 S2 c1480tqc3\" id=\"t1l_233\" style=\"top: 23803px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3409 S2AF6 S2 c14813hv2\" id=\"t1m_233\" style=\"top: 23803px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">171 </span><span class=\"S340A S2AF6 S2 c14827ma5\" id=\"t1n_233\" style=\"top: 23803px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">193 </span><span class=\"S340B S2AF4 S2 c1483ngqr\" id=\"t1o_233\" style=\"top: 23845px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S340C S2AF4 S2 c1484yk98\" id=\"t1p_233\" style=\"top: 23845px; left: 479px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S340D S2AF4 S2 c1485uny8\" id=\"t1q_233\" style=\"top: 23845px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S340E S2AF4 S2 c14863my5\" id=\"t1r_233\" style=\"top: 23845px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S340F S2AF6 S2 c14874c2p\" id=\"t1s_233\" style=\"top: 23874px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3410 S2AF6 S2 c1488cdvl\" id=\"t1t_233\" style=\"top: 23874px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S3411 S2AF6 S2 c1489wiqz\" id=\"t1u_233\" style=\"top: 23874px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.777 </span><span class=\"S3412 S2AF6 S2 c1490hmrc\" id=\"t1v_233\" style=\"top: 23874px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">135.368 </span><span class=\"S3413 S2AF6 S2 c1491f487\" id=\"t1w_233\" style=\"top: 23874px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">139.145 </span><span class=\"S3414 S2AF6 S2 c1492u9ld\" id=\"t1x_233\" style=\"top: 23888px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S3415 S2AF6 S2 c1493kdze\" id=\"t1y_233\" style=\"top: 23888px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.721 </span><span class=\"S3416 S2AF6 S2 c149482dy\" id=\"t1z_233\" style=\"top: 23888px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.868 </span><span class=\"S3417 S2AF6 S2 c14954mvm\" id=\"t20_233\" style=\"top: 23888px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.589 </span><span class=\"S3418 S2AF6 S2 c14966ics\" id=\"t21_233\" style=\"top: 23902px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3419 S2AF6 S2 c1497me2c\" id=\"t22_233\" style=\"top: 23902px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S341A S2AF6 S2 c14983n97\" id=\"t23_233\" style=\"top: 23902px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S341B S2AF6 S2 c14992b4j\" id=\"t24_233\" style=\"top: 23902px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S341C S2AF6 S2 c1500h07t\" id=\"t25_233\" style=\"top: 23916px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S341D S2AF6 S2 c1501hbb6\" id=\"t26_233\" style=\"top: 23916px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.720) </span><span class=\"S341E S2AF6 S2 c1502bjy9\" id=\"t27_233\" style=\"top: 23916px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.181 </span><span class=\"S341F S2AF6 S2 c1503ckb5\" id=\"t28_233\" style=\"top: 23916px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.461 </span><span class=\"S3420 S2AF6 S2 c150483nn\" id=\"t29_233\" style=\"top: 23930px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S3421 S2AF6 S2 c150521ra\" id=\"t2a_233\" style=\"top: 23930px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(564) </span><span class=\"S3422 S2AF6 S2 c150686yv\" id=\"t2b_233\" style=\"top: 23930px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(651) </span><span class=\"S3423 S2AF6 S2 c1507uqot\" id=\"t2c_233\" style=\"top: 23930px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.215) </span><span class=\"S3424 S2AF6 S2 c1508zjpq\" id=\"t2d_233\" style=\"top: 23945px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S3425 S2AF6 S2 c1509ednj\" id=\"t2e_233\" style=\"top: 23945px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3426 S2AF6 S2 c1510vhzs\" id=\"t2f_233\" style=\"top: 23945px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3427 S2AF6 S2 c15118fsa\" id=\"t2g_233\" style=\"top: 23945px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3428 S2AF6 S2 c1512zfe5\" id=\"t2h_233\" style=\"top: 23959px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3429 S2AF6 S2 c1513cj1o\" id=\"t2i_233\" style=\"top: 23959px; left: 547px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">569 </span><span class=\"S342A S2AF6 S2 c15141giw\" id=\"t2j_233\" style=\"top: 23959px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.391) </span><span class=\"S342B S2AF6 S2 c1515qzgt\" id=\"t2k_233\" style=\"top: 23959px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.822) </span><span class=\"S342C S2AF6 S2 c1516b0oz\" id=\"t2l_233\" style=\"top: 23973px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S342D S2AF6 S2 c1517um7d\" id=\"t2m_233\" style=\"top: 23973px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.715) </span><span class=\"S342E S2AF6 S2 c1518fxwv\" id=\"t2n_233\" style=\"top: 23973px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.139 </span><span class=\"S342F S2AF6 S2 c1519811x\" id=\"t2o_233\" style=\"top: 23973px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.424 </span><span class=\"S3430 S2AF6 S2 c1520x1tc\" id=\"t2p_233\" style=\"top: 23987px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S3431 S2AF6 S2 c1521me2s\" id=\"t2q_233\" style=\"top: 23987px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3432 S2AF6 S2 c1522gp5j\" id=\"t2r_233\" style=\"top: 23987px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3433 S2AF6 S2 c1523jt4f\" id=\"t2s_233\" style=\"top: 23987px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3434 S2AF4 S2 c152484k2\" id=\"t2t_233\" style=\"top: 24016px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S3435 S2AF6 S2 c15250n4v\" id=\"t2u_233\" style=\"top: 24044px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3436 S2AF6 S2 c152611bk\" id=\"t2v_233\" style=\"top: 24044px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S3437 S2AF6 S2 c15275kqc\" id=\"t2w_233\" style=\"top: 24044px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.459) </span><span class=\"S3438 S2AF6 S2 c15287vir\" id=\"t2x_233\" style=\"top: 24044px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.468) </span><span class=\"S3439 S2AF6 S2 c1529tooh\" id=\"t2y_233\" style=\"top: 24058px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S343A S2AF6 S2 c1530j8wk\" id=\"t2z_233\" style=\"top: 24058px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(353) </span><span class=\"S343B S2AF6 S2 c1531g3s4\" id=\"t30_233\" style=\"top: 24058px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(474) </span><span class=\"S343C S2AF6 S2 c1532zg32\" id=\"t31_233\" style=\"top: 24058px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S343D S2AF6 S2 c1533is3x\" id=\"t32_233\" style=\"top: 24072px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S343E S2AF6 S2 c1534x5zb\" id=\"t33_233\" style=\"top: 24072px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S343F S2AF6 S2 c1535laib\" id=\"t34_233\" style=\"top: 24072px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(157) </span><span class=\"S3440 S2AF6 S2 c1536jixa\" id=\"t35_233\" style=\"top: 24072px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(156) </span><span class=\"S3441 S2AF6 S2 c15375wyz\" id=\"t36_233\" style=\"top: 24102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) L\u00edquido de r\u00e9ditos intra-segmento (em 2022: 9.298m\u20ac, dos quais 173m\u20ac no Value Portfolio e 9.125m\u20ac no Next-Gen, e em 2023: </span><span class=\"S3442 S2AF6 S2 c1538qiac\" id=\"t37_233\" style=\"top: 24117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.631m\u20ac, dos quais 169m\u20ac no Value Portfolio e 10.462m\u20ac no Next-Gen). </span><span class=\"S3445 S2AF6 S2 c15418i9i\" id=\"t3a_233\" style=\"top: 24187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do acompanhamento da execu\u00e7\u00e3o do plano estrat\u00e9gico, a Gest\u00e3o monitoriza o Volume de Neg\u00f3cios por geografia, com base </span><span class=\"S3446 S2AF6 S2 c1542a7x6\" id=\"t3b_233\" style=\"top: 24203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na localiza\u00e7\u00e3o do cliente onde o projeto \u00e9 entregue, sendo este crit\u00e9rio geogr\u00e1fico tamb\u00e9m usado para desagrega\u00e7\u00e3o do r\u00e9dito nas </span><span class=\"S3447 S2AF6 S2 c1543hllg\" id=\"t3c_233\" style=\"top: 24218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apresenta\u00e7\u00f5es para investidores. </span><span class=\"S3448 S2AF6 S2 c15446v0q\" id=\"t3d_233\" style=\"top: 24246px; left: 94px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As vendas e presta\u00e7\u00e3o de servi\u00e7os por geografia em 2022 e 2023 s\u00e3o analisados como segue: </span><span class=\"S3449 S2AF4 S2 c1545utxj\" id=\"t3e_233\" style=\"top: 24276px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S344A S2AF4 S2 c15463iep\" id=\"t3f_233\" style=\"top: 24276px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S344B S2AF4 S2 c1547fr7b\" id=\"t3g_233\" style=\"top: 24276px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S344C S2AF4 S2 c1548q93f\" id=\"t3h_233\" style=\"top: 24276px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S344D S2AF4 S2 c1549xoiv\" id=\"t3i_233\" style=\"top: 24276px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S344E S2AF7 S2 c1550xtbl\" id=\"t3j_233\" style=\"top: 24292.5px; left: 411px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S344F S2AF6 S2 c1551ftdz\" id=\"t3k_233\" style=\"top: 24314px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3450 S2AF6 S2 c1552x4cq\" id=\"t3l_233\" style=\"top: 24314px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3451 S2AF6 S2 c155317cb\" id=\"t3m_233\" style=\"top: 24314px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S3452 S2AF6 S2 c15547w22\" id=\"t3n_233\" style=\"top: 24314px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S3453 S2AF6 S2 c15557k9k\" id=\"t3o_233\" style=\"top: 24314px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S3454 S2AF6 S2 c1556b3lk\" id=\"t3p_233\" style=\"top: 24328px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3455 S2AF6 S2 c15575tjq\" id=\"t3q_233\" style=\"top: 24328px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3456 S2AF6 S2 c1558zxdz\" id=\"t3r_233\" style=\"top: 24328px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.554 </span><span class=\"S3457 S2AF6 S2 c15599lp3\" id=\"t3s_233\" style=\"top: 24328px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.655 </span><span class=\"S3458 S2AF6 S2 c1560f052\" id=\"t3t_233\" style=\"top: 24328px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,9% </span><span class=\"S3459 S2AF6 S2 c1561l1xj\" id=\"t3u_233\" style=\"top: 24342px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S345A S2AF6 S2 c1562k61f\" id=\"t3v_233\" style=\"top: 24342px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S345B S2AF6 S2 c1563idrk\" id=\"t3w_233\" style=\"top: 24342px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345C S2AF6 S2 c1564zphq\" id=\"t3x_233\" style=\"top: 24342px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345D S2AF6 S2 c1565ctc4\" id=\"t3y_233\" style=\"top: 24342px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62,6% </span><span class=\"S345E S2AF6 S2 c1566qncp\" id=\"t3z_233\" style=\"top: 24357px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S345F S2AF6 S2 c1567hf3l\" id=\"t40_233\" style=\"top: 24357px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3460 S2AF6 S2 c1568w19q\" id=\"t41_233\" style=\"top: 24357px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3461 S2AF6 S2 c1569ofw3\" id=\"t42_233\" style=\"top: 24357px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3462 S2AF6 S2 c1570dddl\" id=\"t43_233\" style=\"top: 24357px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,4% </span><span class=\"S3463 S2AF4 S2 c15719rcy\" id=\"t44_233\" style=\"top: 24389px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3464 S2AF4 S2 c1572um17\" id=\"t45_233\" style=\"top: 24389px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3465 S2AF4 S2 c15733buu\" id=\"t46_233\" style=\"top: 24389px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3466 S2AF4 S2 c1574bfkz\" id=\"t47_233\" style=\"top: 24389px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S3467 S2AF4 S2 c15752fcz\" id=\"t48_233\" style=\"top: 24389px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S3468 S2AF6 S2 c1576dygz\" id=\"t49_233\" style=\"top: 24413px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3469 S2AF6 S2 c15779i2x\" id=\"t4a_233\" style=\"top: 24413px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346A S2AF6 S2 c1578x14k\" id=\"t4b_233\" style=\"top: 24413px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S346B S2AF6 S2 c1579raop\" id=\"t4c_233\" style=\"top: 24413px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S346C S2AF6 S2 c15801qfx\" id=\"t4d_233\" style=\"top: 24413px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S346D S2AF6 S2 c15816mfx\" id=\"t4e_233\" style=\"top: 24427px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S346E S2AF6 S2 c1582pjf5\" id=\"t4f_233\" style=\"top: 24427px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346F S2AF6 S2 c1583bo38\" id=\"t4g_233\" style=\"top: 24427px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.450 </span><span class=\"S3470 S2AF6 S2 c1584ndtf\" id=\"t4h_233\" style=\"top: 24427px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.506 </span><span class=\"S3471 S2AF6 S2 c1585l4e2\" id=\"t4i_233\" style=\"top: 24427px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31,3% </span><span class=\"S3472 S2AF6 S2 c15861v0t\" id=\"t4j_233\" style=\"top: 24441px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S3473 S2AF6 S2 c1587lo3s\" id=\"t4k_233\" style=\"top: 24441px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3474 S2AF6 S2 c1588wp24\" id=\"t4l_233\" style=\"top: 24441px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3475 S2AF6 S2 c1589w38v\" id=\"t4m_233\" style=\"top: 24441px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3476 S2AF6 S2 c15908zuh\" id=\"t4n_233\" style=\"top: 24441px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">65,5% </span><span class=\"S3477 S2AF6 S2 c1591c9s8\" id=\"t4o_233\" style=\"top: 24455px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S3478 S2AF6 S2 c1592lgxu\" id=\"t4p_233\" style=\"top: 24455px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3479 S2AF6 S2 c1593wokc\" id=\"t4q_233\" style=\"top: 24455px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347A S2AF6 S2 c1594o2l9\" id=\"t4r_233\" style=\"top: 24455px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347B S2AF6 S2 c1595b1kn\" id=\"t4s_233\" style=\"top: 24455px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3,2% </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f15740": {
   "value": "<span class=\"S339B S2AF4 S2 c13699z2x\" id=\"t18_232\" style=\"top: 22741px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S339C S2AF4 S2 c137010uz\" id=\"t19_232\" style=\"top: 22741px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339D S2AF4 S2 c137170o4\" id=\"t1a_232\" style=\"top: 22741px; left: 595px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent </span><span class=\"S339E S2AF4 S2 c1372sx16\" id=\"t1b_232\" style=\"top: 22741px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S339F S2AF7 S2 c13730awv\" id=\"t1c_232\" style=\"top: 22757.5px; left: 493px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(publicado) </span><span class=\"S33A0 S2AF7 S2 c1374kx3q\" id=\"t1d_232\" style=\"top: 22757.5px; left: 685px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33A1 S2AF6 S2 c1375sd08\" id=\"t1e_232\" style=\"top: 22785px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33A2 S2AF6 S2 c1376qrjp\" id=\"t1f_232\" style=\"top: 22785px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.879 </span><span class=\"S33A3 S2AF6 S2 c1377o7y4\" id=\"t1g_232\" style=\"top: 22785px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49.351 </span><span class=\"S33A4 S2AF6 S2 c13781jud\" id=\"t1h_232\" style=\"top: 22785px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33A5 S2AF6 S2 c1379jda6\" id=\"t1i_232\" style=\"top: 22799px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33A6 S2AF6 S2 c1380odyf\" id=\"t1j_232\" style=\"top: 22799px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.772 </span><span class=\"S33A7 S2AF6 S2 c1381hvxt\" id=\"t1k_232\" style=\"top: 22799px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.345 </span><span class=\"S33A8 S2AF6 S2 c1382cbd5\" id=\"t1l_232\" style=\"top: 22799px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33A9 S2AF6 S2 c1383jmpx\" id=\"t1m_232\" style=\"top: 22813px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33AA S2AF6 S2 c1384cg6j\" id=\"t1n_232\" style=\"top: 22813px; left: 529px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.107 </span><span class=\"S33AB S2AF6 S2 c1385w8fe\" id=\"t1o_232\" style=\"top: 22813px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.006 </span><span class=\"S33AC S2AF6 S2 c13866o7s\" id=\"t1p_232\" style=\"top: 22813px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33AD S2AF6 S2 c13877sqx\" id=\"t1q_232\" style=\"top: 22827px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33AE S2AF6 S2 c1388x51e\" id=\"t1r_232\" style=\"top: 22827px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.498 </span><span class=\"S33AF S2AF6 S2 c1389c681\" id=\"t1s_232\" style=\"top: 22827px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.428 </span><span class=\"S33B0 S2AF6 S2 c139086he\" id=\"t1t_232\" style=\"top: 22827px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33B1 S2AF6 S2 c13918xdl\" id=\"t1u_232\" style=\"top: 22841px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33B2 S2AF6 S2 c1392wxep\" id=\"t1v_232\" style=\"top: 22841px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">99 </span><span class=\"S33B3 S2AF6 S2 c1393bxvk\" id=\"t1w_232\" style=\"top: 22841px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(68) </span><span class=\"S33B4 S2AF6 S2 c1394bjaz\" id=\"t1x_232\" style=\"top: 22841px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33B5 S2AF6 S2 c1395wza6\" id=\"t1y_232\" style=\"top: 22856px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33B6 S2AF6 S2 c1396459r\" id=\"t1z_232\" style=\"top: 22856px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B7 S2AF6 S2 c1397kz0g\" id=\"t20_232\" style=\"top: 22856px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33B8 S2AF6 S2 c13984hv3\" id=\"t21_232\" style=\"top: 22856px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33B9 S2AF6 S2 c1399cv0q\" id=\"t22_232\" style=\"top: 22870px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33BA S2AF6 S2 c14000b4w\" id=\"t23_232\" style=\"top: 22870px; left: 526px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.501) </span><span class=\"S33BB S2AF6 S2 c1401gveh\" id=\"t24_232\" style=\"top: 22870px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S33BC S2AF6 S2 c1402udln\" id=\"t25_232\" style=\"top: 22870px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33BD S2AF6 S2 c1403c7qg\" id=\"t26_232\" style=\"top: 22884px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33BE S2AF6 S2 c14040bhe\" id=\"t27_232\" style=\"top: 22884px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.027 </span><span class=\"S33BF S2AF6 S2 c1405v7xd\" id=\"t28_232\" style=\"top: 22884px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S33C0 S2AF6 S2 c14061lgq\" id=\"t29_232\" style=\"top: 22884px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33C1 S2AF6 S2 c1407oc93\" id=\"t2a_232\" style=\"top: 22898px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33C2 S2AF6 S2 c1408ay7f\" id=\"t2b_232\" style=\"top: 22898px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.139 </span><span class=\"S33C3 S2AF6 S2 c1409xj7m\" id=\"t2c_232\" style=\"top: 22898px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.470) </span><span class=\"S33C4 S2AF6 S2 c1410l6dr\" id=\"t2d_232\" style=\"top: 22898px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33C5 S2AF4 S2 c1411030j\" id=\"t2e_232\" style=\"top: 22926px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33C6 S2AF6 S2 c1412pl7e\" id=\"t2f_232\" style=\"top: 22955px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S33C7 S2AF6 S2 c1413dt7d\" id=\"t2g_232\" style=\"top: 22955px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(358) </span><span class=\"S33C8 S2AF6 S2 c14145sdu\" id=\"t2h_232\" style=\"top: 22955px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(335) </span><span class=\"S33C9 S2AF6 S2 c1415qqoo\" id=\"t2i_232\" style=\"top: 22955px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S33CA S2AF6 S2 c1416eqmo\" id=\"t2j_232\" style=\"top: 22969px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S33CB S2AF6 S2 c1417c3y8\" id=\"t2k_232\" style=\"top: 22969px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">230 </span><span class=\"S33CC S2AF6 S2 c1418bgmw\" id=\"t2l_232\" style=\"top: 22969px; left: 654px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">77 </span><span class=\"S33CD S2AF6 S2 c141921bw\" id=\"t2m_232\" style=\"top: 22969px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S33CE S2AF6 S2 c1420qswt\" id=\"t2n_232\" style=\"top: 22983px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S33CF S2AF6 S2 c1421blog\" id=\"t2o_232\" style=\"top: 22983px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(66) </span><span class=\"S33D0 S2AF6 S2 c1422zasp\" id=\"t2p_232\" style=\"top: 22983px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(88) </span><span class=\"S33D1 S2AF6 S2 c14237gj3\" id=\"t2q_232\" style=\"top: 22983px; left: 754px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S33D2 S2AF6 S2 c1426tcdf\" id=\"t3_233\" style=\"top: 23518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os r\u00e9ditos por segmentos operacionais, bem como outras mensura\u00e7\u00f5es dos lucros ou preju\u00edzos e de itens materiais da demonstra\u00e7\u00e3o </span><span class=\"S33D3 S2AF6 S2 c1427c2om\" id=\"t4_233\" style=\"top: 23534px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consolidada dos resultados, podem ser analisados como segue: </span><span class=\"S33D4 S2AF4 S2 c1428zhg5\" id=\"t5_233\" style=\"top: 23561px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S33D5 S2AF4 S2 c1429xnrn\" id=\"t6_233\" style=\"top: 23561px; left: 478px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S33D6 S2AF4 S2 c1430hmzz\" id=\"t7_233\" style=\"top: 23561px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S33D7 S2AF4 S2 c1431f14i\" id=\"t8_233\" style=\"top: 23561px; left: 696px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S33D8 S2AF7 S2 c1432s1ue\" id=\"t9_233\" style=\"top: 23577.5px; left: 482px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S33D9 S2AF6 S2 c1433xm77\" id=\"ta_233\" style=\"top: 23604px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S33DA S2AF6 S2 c143400iw\" id=\"tb_233\" style=\"top: 23604px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S33DB S2AF6 S2 c1435k3kc\" id=\"tc_233\" style=\"top: 23604px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.528 </span><span class=\"S33DC S2AF6 S2 c1436qv47\" id=\"td_233\" style=\"top: 23604px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">123.518 </span><span class=\"S33DD S2AF6 S2 c1437abgq\" id=\"te_233\" style=\"top: 23604px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">126.046 </span><span class=\"S33DE S2AF6 S2 c14386ur4\" id=\"tf_233\" style=\"top: 23619px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S33DF S2AF6 S2 c1439ljqv\" id=\"tg_233\" style=\"top: 23619px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.427 </span><span class=\"S33E0 S2AF6 S2 c144077pr\" id=\"th_233\" style=\"top: 23619px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.220 </span><span class=\"S33E1 S2AF6 S2 c1441n58v\" id=\"ti_233\" style=\"top: 23619px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.647 </span><span class=\"S33E2 S2AF6 S2 c1442s06a\" id=\"tj_233\" style=\"top: 23633px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S33E3 S2AF6 S2 c1443cwm9\" id=\"tk_233\" style=\"top: 23633px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S33E4 S2AF6 S2 c1444twx9\" id=\"tl_233\" style=\"top: 23633px; left: 624px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S33E5 S2AF6 S2 c1445a73b\" id=\"tm_233\" style=\"top: 23633px; left: 724px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S33E6 S2AF6 S2 c14465u77\" id=\"tn_233\" style=\"top: 23647px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S33E7 S2AF6 S2 c1447u67x\" id=\"to_233\" style=\"top: 23647px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">70 </span><span class=\"S33E8 S2AF6 S2 c1448uruh\" id=\"tp_233\" style=\"top: 23647px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.894 </span><span class=\"S33E9 S2AF6 S2 c1449mkze\" id=\"tq_233\" style=\"top: 23647px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.964 </span><span class=\"S33EA S2AF6 S2 c1450ty6z\" id=\"tr_233\" style=\"top: 23661px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S33EB S2AF6 S2 c145159oo\" id=\"ts_233\" style=\"top: 23661px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">167 </span><span class=\"S33EC S2AF6 S2 c1452aap5\" id=\"tt_233\" style=\"top: 23661px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(589) </span><span class=\"S33ED S2AF6 S2 c1453g9dw\" id=\"tu_233\" style=\"top: 23661px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(422) </span><span class=\"S33EE S2AF6 S2 c1454v2sf\" id=\"tv_233\" style=\"top: 23675px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S33EF S2AF6 S2 c1455pj51\" id=\"tw_233\" style=\"top: 23675px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F0 S2AF6 S2 c1456h6ju\" id=\"tx_233\" style=\"top: 23675px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33F1 S2AF6 S2 c1457qyz9\" id=\"ty_233\" style=\"top: 23675px; left: 745px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S33F2 S2AF6 S2 c1458e0cz\" id=\"tz_233\" style=\"top: 23690px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S33F3 S2AF6 S2 c14596biz\" id=\"t10_233\" style=\"top: 23690px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(611) </span><span class=\"S33F4 S2AF6 S2 c1460mrc6\" id=\"t11_233\" style=\"top: 23690px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.116) </span><span class=\"S33F5 S2AF6 S2 c1461v2ta\" id=\"t12_233\" style=\"top: 23690px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.727) </span><span class=\"S33F6 S2AF6 S2 c1462hnme\" id=\"t13_233\" style=\"top: 23704px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S33F7 S2AF6 S2 c1463aajd\" id=\"t14_233\" style=\"top: 23704px; left: 537px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(443) </span><span class=\"S33F8 S2AF6 S2 c14645j4i\" id=\"t15_233\" style=\"top: 23704px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.189 </span><span class=\"S33F9 S2AF6 S2 c14656lsv\" id=\"t16_233\" style=\"top: 23704px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.746 </span><span class=\"S33FA S2AF6 S2 c1466jky7\" id=\"t17_233\" style=\"top: 23718px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S33FB S2AF6 S2 c1467vhw9\" id=\"t18_233\" style=\"top: 23718px; left: 535px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FC S2AF6 S2 c1468oltb\" id=\"t19_233\" style=\"top: 23718px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S33FD S2AF6 S2 c1469a6vz\" id=\"t1a_233\" style=\"top: 23718px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S33FE S2AF4 S2 c14701gea\" id=\"t1b_233\" style=\"top: 23746px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S33FF S2AF6 S2 c147152fs\" id=\"t1c_233\" style=\"top: 23775px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3400 S2AF6 S2 c1472khhv\" id=\"t1d_233\" style=\"top: 23775px; left: 543px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(23) </span><span class=\"S3401 S2AF6 S2 c1473rafm\" id=\"t1e_233\" style=\"top: 23775px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.201) </span><span class=\"S3402 S2AF6 S2 c1474fdmc\" id=\"t1f_233\" style=\"top: 23775px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.224) </span><span class=\"S3403 S2AF6 S2 c1475ks04\" id=\"t1g_233\" style=\"top: 23789px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S3404 S2AF6 S2 c1476mivj\" id=\"t1h_233\" style=\"top: 23789px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">153 </span><span class=\"S3405 S2AF6 S2 c1477keb7\" id=\"t1i_233\" style=\"top: 23789px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3406 S2AF6 S2 c1478kzfd\" id=\"t1j_233\" style=\"top: 23789px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3407 S2AF6 S2 c1479mcz3\" id=\"t1k_233\" style=\"top: 23803px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S3408 S2AF6 S2 c1480tqc3\" id=\"t1l_233\" style=\"top: 23803px; left: 552px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3409 S2AF6 S2 c14813hv2\" id=\"t1m_233\" style=\"top: 23803px; left: 648px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">171 </span><span class=\"S340A S2AF6 S2 c14827ma5\" id=\"t1n_233\" style=\"top: 23803px; left: 747px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">193 </span><span class=\"S340B S2AF4 S2 c1483ngqr\" id=\"t1o_233\" style=\"top: 23845px; left: 125px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S340C S2AF4 S2 c1484yk98\" id=\"t1p_233\" style=\"top: 23845px; left: 479px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S340D S2AF4 S2 c1485uny8\" id=\"t1q_233\" style=\"top: 23845px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S340E S2AF4 S2 c14863my5\" id=\"t1r_233\" style=\"top: 23845px; left: 698px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S340F S2AF6 S2 c14874c2p\" id=\"t1s_233\" style=\"top: 23874px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) </span><span class=\"S3410 S2AF6 S2 c1488cdvl\" id=\"t1t_233\" style=\"top: 23874px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos totais do segmento </span><span class=\"S3411 S2AF6 S2 c1489wiqz\" id=\"t1u_233\" style=\"top: 23874px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.777 </span><span class=\"S3412 S2AF6 S2 c1490hmrc\" id=\"t1v_233\" style=\"top: 23874px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">135.368 </span><span class=\"S3413 S2AF6 S2 c1491f487\" id=\"t1w_233\" style=\"top: 23874px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">139.145 </span><span class=\"S3414 S2AF6 S2 c1492u9ld\" id=\"t1x_233\" style=\"top: 23888px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - inter-segmentos </span><span class=\"S3415 S2AF6 S2 c1493kdze\" id=\"t1y_233\" style=\"top: 23888px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.721 </span><span class=\"S3416 S2AF6 S2 c149482dy\" id=\"t1z_233\" style=\"top: 23888px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.868 </span><span class=\"S3417 S2AF6 S2 c14954mvm\" id=\"t20_233\" style=\"top: 23888px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.589 </span><span class=\"S3418 S2AF6 S2 c14966ics\" id=\"t21_233\" style=\"top: 23902px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3419 S2AF6 S2 c1497me2c\" id=\"t22_233\" style=\"top: 23902px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S341A S2AF6 S2 c14983n97\" id=\"t23_233\" style=\"top: 23902px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S341B S2AF6 S2 c14992b4j\" id=\"t24_233\" style=\"top: 23902px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S341C S2AF6 S2 c1500h07t\" id=\"t25_233\" style=\"top: 23916px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados Operacionais </span><span class=\"S341D S2AF6 S2 c1501hbb6\" id=\"t26_233\" style=\"top: 23916px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.720) </span><span class=\"S341E S2AF6 S2 c1502bjy9\" id=\"t27_233\" style=\"top: 23916px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.181 </span><span class=\"S341F S2AF6 S2 c1503ckb5\" id=\"t28_233\" style=\"top: 23916px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.461 </span><span class=\"S3420 S2AF6 S2 c150483nn\" id=\"t29_233\" style=\"top: 23930px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custo l\u00edquido de financiamento </span><span class=\"S3421 S2AF6 S2 c150521ra\" id=\"t2a_233\" style=\"top: 23930px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(564) </span><span class=\"S3422 S2AF6 S2 c150686yv\" id=\"t2b_233\" style=\"top: 23930px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(651) </span><span class=\"S3423 S2AF6 S2 c1507uqot\" id=\"t2c_233\" style=\"top: 23930px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.215) </span><span class=\"S3424 S2AF6 S2 c1508zjpq\" id=\"t2d_233\" style=\"top: 23945px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas (nota 32) </span><span class=\"S3425 S2AF6 S2 c1509ednj\" id=\"t2e_233\" style=\"top: 23945px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3426 S2AF6 S2 c1510vhzs\" id=\"t2f_233\" style=\"top: 23945px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3427 S2AF6 S2 c15118fsa\" id=\"t2g_233\" style=\"top: 23945px; left: 765px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3428 S2AF6 S2 c1512zfe5\" id=\"t2h_233\" style=\"top: 23959px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3429 S2AF6 S2 c1513cj1o\" id=\"t2i_233\" style=\"top: 23959px; left: 547px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">569 </span><span class=\"S342A S2AF6 S2 c15141giw\" id=\"t2j_233\" style=\"top: 23959px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.391) </span><span class=\"S342B S2AF6 S2 c1515qzgt\" id=\"t2k_233\" style=\"top: 23959px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.822) </span><span class=\"S342C S2AF6 S2 c1516b0oz\" id=\"t2l_233\" style=\"top: 23973px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es em continua\u00e7\u00e3o </span><span class=\"S342D S2AF6 S2 c1517um7d\" id=\"t2m_233\" style=\"top: 23973px; left: 527px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.715) </span><span class=\"S342E S2AF6 S2 c1518fxwv\" id=\"t2n_233\" style=\"top: 23973px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.139 </span><span class=\"S342F S2AF6 S2 c1519811x\" id=\"t2o_233\" style=\"top: 23973px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.424 </span><span class=\"S3430 S2AF6 S2 c1520x1tc\" id=\"t2p_233\" style=\"top: 23987px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado das opera\u00e7\u00f5es descontinuadas (nota 38) </span><span class=\"S3431 S2AF6 S2 c1521me2s\" id=\"t2q_233\" style=\"top: 23987px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3432 S2AF6 S2 c1522gp5j\" id=\"t2r_233\" style=\"top: 23987px; left: 663px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3433 S2AF6 S2 c1523jt4f\" id=\"t2s_233\" style=\"top: 23987px; left: 733px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S3434 S2AF4 S2 c152484k2\" id=\"t2t_233\" style=\"top: 24016px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras informa\u00e7\u00f5es: </span><span class=\"S3435 S2AF6 S2 c15250n4v\" id=\"t2u_233\" style=\"top: 24044px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3436 S2AF6 S2 c152611bk\" id=\"t2v_233\" style=\"top: 24044px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S3437 S2AF6 S2 c15275kqc\" id=\"t2w_233\" style=\"top: 24044px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.459) </span><span class=\"S3438 S2AF6 S2 c15287vir\" id=\"t2x_233\" style=\"top: 24044px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3.468) </span><span class=\"S3439 S2AF6 S2 c1529tooh\" id=\"t2y_233\" style=\"top: 24058px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Provis\u00f5es) / anula\u00e7\u00e3o de provis\u00f5es </span><span class=\"S343A S2AF6 S2 c1530j8wk\" id=\"t2z_233\" style=\"top: 24058px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(353) </span><span class=\"S343B S2AF6 S2 c1531g3s4\" id=\"t30_233\" style=\"top: 24058px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(474) </span><span class=\"S343C S2AF6 S2 c1532zg32\" id=\"t31_233\" style=\"top: 24058px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S343D S2AF6 S2 c1533is3x\" id=\"t32_233\" style=\"top: 24072px; left: 128px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade l\u00edquida de clientes e outras contas a receber </span><span class=\"S343E S2AF6 S2 c1534x5zb\" id=\"t33_233\" style=\"top: 24072px; left: 560px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S343F S2AF6 S2 c1535laib\" id=\"t34_233\" style=\"top: 24072px; left: 640px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(157) </span><span class=\"S3440 S2AF6 S2 c1536jixa\" id=\"t35_233\" style=\"top: 24072px; left: 741px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(156) </span><span class=\"S3441 S2AF6 S2 c15375wyz\" id=\"t36_233\" style=\"top: 24102px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(i) L\u00edquido de r\u00e9ditos intra-segmento (em 2022: 9.298m\u20ac, dos quais 173m\u20ac no Value Portfolio e 9.125m\u20ac no Next-Gen, e em 2023: </span><span class=\"S3442 S2AF6 S2 c1538qiac\" id=\"t37_233\" style=\"top: 24117px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.631m\u20ac, dos quais 169m\u20ac no Value Portfolio e 10.462m\u20ac no Next-Gen). </span><span class=\"S3445 S2AF6 S2 c15418i9i\" id=\"t3a_233\" style=\"top: 24187px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do acompanhamento da execu\u00e7\u00e3o do plano estrat\u00e9gico, a Gest\u00e3o monitoriza o Volume de Neg\u00f3cios por geografia, com base </span><span class=\"S3446 S2AF6 S2 c1542a7x6\" id=\"t3b_233\" style=\"top: 24203px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">na localiza\u00e7\u00e3o do cliente onde o projeto \u00e9 entregue, sendo este crit\u00e9rio geogr\u00e1fico tamb\u00e9m usado para desagrega\u00e7\u00e3o do r\u00e9dito nas </span><span class=\"S3447 S2AF6 S2 c1543hllg\" id=\"t3c_233\" style=\"top: 24218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apresenta\u00e7\u00f5es para investidores. </span><span class=\"S3448 S2AF6 S2 c15446v0q\" id=\"t3d_233\" style=\"top: 24246px; left: 94px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As vendas e presta\u00e7\u00e3o de servi\u00e7os por geografia em 2022 e 2023 s\u00e3o analisados como segue: </span><span class=\"S3449 S2AF4 S2 c1545utxj\" id=\"t3e_233\" style=\"top: 24276px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2022 </span><span class=\"S344A S2AF4 S2 c15463iep\" id=\"t3f_233\" style=\"top: 24276px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S344B S2AF4 S2 c1547fr7b\" id=\"t3g_233\" style=\"top: 24276px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S344C S2AF4 S2 c1548q93f\" id=\"t3h_233\" style=\"top: 24276px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S344D S2AF4 S2 c1549xoiv\" id=\"t3i_233\" style=\"top: 24276px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S344E S2AF7 S2 c1550xtbl\" id=\"t3j_233\" style=\"top: 24292.5px; left: 411px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(reapresentado) </span><span class=\"S344F S2AF6 S2 c1551ftdz\" id=\"t3k_233\" style=\"top: 24314px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3450 S2AF6 S2 c1552x4cq\" id=\"t3l_233\" style=\"top: 24314px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3451 S2AF6 S2 c155317cb\" id=\"t3m_233\" style=\"top: 24314px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.298 </span><span class=\"S3452 S2AF6 S2 c15547w22\" id=\"t3n_233\" style=\"top: 24314px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">120.399 </span><span class=\"S3453 S2AF6 S2 c15557k9k\" id=\"t3o_233\" style=\"top: 24314px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S3454 S2AF6 S2 c1556b3lk\" id=\"t3p_233\" style=\"top: 24328px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S3455 S2AF6 S2 c15575tjq\" id=\"t3q_233\" style=\"top: 24328px; left: 474px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">101 </span><span class=\"S3456 S2AF6 S2 c1558zxdz\" id=\"t3r_233\" style=\"top: 24328px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.554 </span><span class=\"S3457 S2AF6 S2 c15599lp3\" id=\"t3s_233\" style=\"top: 24328px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.655 </span><span class=\"S3458 S2AF6 S2 c1560f052\" id=\"t3t_233\" style=\"top: 24328px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,9% </span><span class=\"S3459 S2AF6 S2 c1561l1xj\" id=\"t3u_233\" style=\"top: 24342px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S345A S2AF6 S2 c1562k61f\" id=\"t3v_233\" style=\"top: 24342px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S345B S2AF6 S2 c1563idrk\" id=\"t3w_233\" style=\"top: 24342px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345C S2AF6 S2 c1564zphq\" id=\"t3x_233\" style=\"top: 24342px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75.421 </span><span class=\"S345D S2AF6 S2 c1565ctc4\" id=\"t3y_233\" style=\"top: 24342px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">62,6% </span><span class=\"S345E S2AF6 S2 c1566qncp\" id=\"t3z_233\" style=\"top: 24357px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S345F S2AF6 S2 c1567hf3l\" id=\"t40_233\" style=\"top: 24357px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3460 S2AF6 S2 c1568w19q\" id=\"t41_233\" style=\"top: 24357px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3461 S2AF6 S2 c1569ofw3\" id=\"t42_233\" style=\"top: 24357px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.323 </span><span class=\"S3462 S2AF6 S2 c1570dddl\" id=\"t43_233\" style=\"top: 24357px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4,4% </span><span class=\"S3463 S2AF4 S2 c15719rcy\" id=\"t44_233\" style=\"top: 24389px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3464 S2AF4 S2 c1572um17\" id=\"t45_233\" style=\"top: 24389px; left: 407px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3465 S2AF4 S2 c15733buu\" id=\"t46_233\" style=\"top: 24389px; left: 522px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3466 S2AF4 S2 c1574bfkz\" id=\"t47_233\" style=\"top: 24389px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S3467 S2AF4 S2 c15752fcz\" id=\"t48_233\" style=\"top: 24389px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Total % </span><span class=\"S3468 S2AF6 S2 c1576dygz\" id=\"t49_233\" style=\"top: 24413px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Vendas e presta\u00e7\u00e3o de servi\u00e7os - clientes externos </span><span class=\"S3469 S2AF6 S2 c15779i2x\" id=\"t4a_233\" style=\"top: 24413px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346A S2AF6 S2 c1578x14k\" id=\"t4b_233\" style=\"top: 24413px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.500 </span><span class=\"S346B S2AF6 S2 c1579raop\" id=\"t4c_233\" style=\"top: 24413px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">132.556 </span><span class=\"S346C S2AF6 S2 c15801qfx\" id=\"t4d_233\" style=\"top: 24413px; left: 753px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">100,0% </span><span class=\"S346D S2AF6 S2 c15816mfx\" id=\"t4e_233\" style=\"top: 24427px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal </span><span class=\"S346E S2AF6 S2 c1582pjf5\" id=\"t4f_233\" style=\"top: 24427px; left: 480px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S346F S2AF6 S2 c1583bo38\" id=\"t4g_233\" style=\"top: 24427px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.450 </span><span class=\"S3470 S2AF6 S2 c1584ndtf\" id=\"t4h_233\" style=\"top: 24427px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41.506 </span><span class=\"S3471 S2AF6 S2 c1585l4e2\" id=\"t4i_233\" style=\"top: 24427px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31,3% </span><span class=\"S3472 S2AF6 S2 c15861v0t\" id=\"t4j_233\" style=\"top: 24441px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Europa e M\u00e9dio Oriente </span><span class=\"S3473 S2AF6 S2 c1587lo3s\" id=\"t4k_233\" style=\"top: 24441px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3474 S2AF6 S2 c1588wp24\" id=\"t4l_233\" style=\"top: 24441px; left: 556px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3475 S2AF6 S2 c1589w38v\" id=\"t4m_233\" style=\"top: 24441px; left: 655px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">86.820 </span><span class=\"S3476 S2AF6 S2 c15908zuh\" id=\"t4n_233\" style=\"top: 24441px; left: 760px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">65,5% </span><span class=\"S3477 S2AF6 S2 c1591c9s8\" id=\"t4o_233\" style=\"top: 24455px; left: 109px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resto do Mundo </span><span class=\"S3478 S2AF6 S2 c1592lgxu\" id=\"t4p_233\" style=\"top: 24455px; left: 489px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3479 S2AF6 S2 c1593wokc\" id=\"t4q_233\" style=\"top: 24455px; left: 562px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347A S2AF6 S2 c1594o2l9\" id=\"t4r_233\" style=\"top: 24455px; left: 661px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.230 </span><span class=\"S347B S2AF6 S2 c1595b1kn\" id=\"t4s_233\" style=\"top: 24455px; left: 766px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3,2% </span><span class=\"S3B17 S2AF4 S2 c3312zmvi\" id=\"t6_243\" style=\"top: 36592px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14. </span><span class=\"S3B18 S2AF4 S2 c3313ba5q\" id=\"t7_243\" style=\"top: 36592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Acr\u00e9scimos de proveitos </span><span class=\"S3B19 S2AF4 S2 c3314zy0m\" id=\"t8_243\" style=\"top: 36621px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B1A S2AF4 S2 c3315mxnn\" id=\"t9_243\" style=\"top: 36621px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B1B S2AF6 S2 c3316vx7j\" id=\"ta_243\" style=\"top: 36651px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos em curso </span><span class=\"S3B1C S2AF6 S2 c3317i3ka\" id=\"tb_243\" style=\"top: 36651px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.267 </span><span class=\"S3B1D S2AF6 S2 c3318uro5\" id=\"tc_243\" style=\"top: 36651px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.043 </span><span class=\"S3B1E S2AF6 S2 c3319eoyw\" id=\"td_243\" style=\"top: 36666px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros acr\u00e9scimos de proveitos </span><span class=\"S3B1F S2AF6 S2 c33207mzd\" id=\"te_243\" style=\"top: 36666px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S3B20 S2AF6 S2 c33219sqr\" id=\"tf_243\" style=\"top: 36666px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">52 </span><span class=\"S3B21 S2AF6 S2 c3322jplv\" id=\"tg_243\" style=\"top: 36684px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.514 </span><span class=\"S3B22 S2AF6 S2 c3323f06b\" id=\"th_243\" style=\"top: 36684px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.095 </span><span class=\"S3B23 S2AF6 S2 c3324ibpl\" id=\"ti_243\" style=\"top: 36716px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos em curso referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. Tal </span><span class=\"S3B24 S2AF6 S2 c33258qcb\" id=\"tj_243\" style=\"top: 36731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span><span class=\"S3B25 S2AF6 S2 c3326ep66\" id=\"tk_243\" style=\"top: 36758px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A evolu\u00e7\u00e3o desta rubrica deve-se fundamentalmente ao efeito da aliena\u00e7\u00e3o da Neotalent, no montante de 2,1M\u20ac (nota 38). </span><span class=\"S3E41 S2AF4 S2 c4148hdnh\" id=\"t21_250\" style=\"top: 46328px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25. </span><span class=\"S3E42 S2AF4 S2 c4149pf6n\" id=\"t22_250\" style=\"top: 46328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S3E43 S2AF4 S2 c415010jt\" id=\"t23_250\" style=\"top: 46357px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E44 S2AF4 S2 c4151saci\" id=\"t24_250\" style=\"top: 46357px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E45 S2AF6 S2 c4152pig0\" id=\"t25_250\" style=\"top: 46388px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos de consultoria </span><span class=\"S3E46 S2AF6 S2 c4153nqux\" id=\"t26_250\" style=\"top: 46388px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E47 S2AF6 S2 c4154p5wv\" id=\"t27_250\" style=\"top: 46388px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.815 </span><span class=\"S3E48 S2AF6 S2 c4155wd73\" id=\"t28_250\" style=\"top: 46402px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3E49 S2AF6 S2 c4156wvfh\" id=\"t29_250\" style=\"top: 46402px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E4A S2AF6 S2 c4157s9c2\" id=\"t2a_250\" style=\"top: 46402px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">192 </span><span class=\"S3E4B S2AF6 S2 c4158sjuo\" id=\"t2b_250\" style=\"top: 46420px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E4C S2AF6 S2 c4159rapw\" id=\"t2c_250\" style=\"top: 46420px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S3E4D S2AF6 S2 c4160qwtc\" id=\"t2d_250\" style=\"top: 46452px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos de consultoria referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. </span><span class=\"S3E4E S2AF6 S2 c4161n32r\" id=\"t2e_250\" style=\"top: 46468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tal enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f16008": {
   "value": "Portugal",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17018": {
   "value": "<span class=\"S384D S2AF4 S2 c2584w0zt\" id=\"t1m_238\" style=\"top: 30720px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9. </span><span class=\"S384E S2AF4 S2 c2585y8t8\" id=\"t1n_238\" style=\"top: 30720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S384F S2AF4 S2 c2586tl2u\" id=\"t1o_238\" style=\"top: 30749px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% de participa\u00e7\u00e3o direta </span><span class=\"S3850 S2AF4 S2 c25872o0w\" id=\"t1p_238\" style=\"top: 30749px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3851 S2AF4 S2 c2588za4r\" id=\"t1q_238\" style=\"top: 30767px; left: 394px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3852 S2AF4 S2 c2589iub1\" id=\"t1r_238\" style=\"top: 30767px; left: 487px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3853 S2AF4 S2 c2590m3up\" id=\"t1s_238\" style=\"top: 30767px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3854 S2AF4 S2 c2591xi7e\" id=\"t1t_238\" style=\"top: 30767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3855 S2AF7 S2 c259213bg\" id=\"t1u_238\" style=\"top: 30793.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S3856 S2AF6 S2 c2593v1mo\" id=\"t1v_238\" style=\"top: 30792px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai, S.A. </span><span class=\"S3857 S2AF6 S2 c2594oep1\" id=\"t1w_238\" style=\"top: 30792px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3858 S2AF6 S2 c25950apl\" id=\"t1x_238\" style=\"top: 30792px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3859 S2AF6 S2 c2596dam2\" id=\"t1y_238\" style=\"top: 30792px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.778 </span><span class=\"S385A S2AF6 S2 c2597ox16\" id=\"t1z_238\" style=\"top: 30792px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.539 </span><span class=\"S385B S2AF7 S2 c2598xxg0\" id=\"t20_238\" style=\"top: 30807.5px; left: 102px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) </span><span class=\"S385C S2AF6 S2 c2599gxgp\" id=\"t21_238\" style=\"top: 30807px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Globaleda, S.A. </span><span class=\"S385D S2AF6 S2 c2600jiat\" id=\"t22_238\" style=\"top: 30807px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385E S2AF6 S2 c2601465d\" id=\"t23_238\" style=\"top: 30807px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385F S2AF6 S2 c26022z01\" id=\"t24_238\" style=\"top: 30807px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5</span><span class=\"S3860 S2AF6 S2 c26036x1f\" id=\"t25_238\" style=\"top: 30807px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3861 S2AF6 S2 c2604prut\" id=\"t26_238\" style=\"top: 30807px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">539 </span><span class=\"S3862 S2AF7 S2 c2605e22j\" id=\"t27_238\" style=\"top: 30821.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) </span><span class=\"S3863 S2AF6 S2 c26065vpq\" id=\"t28_238\" style=\"top: 30821px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR IStart I </span><span class=\"S3864 S2AF6 S2 c2607f6a9\" id=\"t29_238\" style=\"top: 30821px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3865 S2AF6 S2 c26085t33\" id=\"t2a_238\" style=\"top: 30821px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11,6% </span><span class=\"S3866 S2AF6 S2 c2609cljh\" id=\"t2b_238\" style=\"top: 30821px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3867 S2AF6 S2 c2610tqo2\" id=\"t2c_238\" style=\"top: 30821px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">396 </span><span class=\"S3868 S2AF7 S2 c261172oh\" id=\"t2d_238\" style=\"top: 30835.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) </span><span class=\"S3869 S2AF6 S2 c2612vods\" id=\"t2e_238\" style=\"top: 30835px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aixtel Technologies, S.A. </span><span class=\"S386A S2AF6 S2 c2613uo5b\" id=\"t2f_238\" style=\"top: 30835px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386B S2AF6 S2 c2614idcs\" id=\"t2g_238\" style=\"top: 30835px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386C S2AF6 S2 c26156aqw\" id=\"t2h_238\" style=\"top: 30835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49</span><span class=\"S386D S2AF6 S2 c2616ijvj\" id=\"t2i_238\" style=\"top: 30835px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8 </span><span class=\"S386E S2AF6 S2 c26178e5e\" id=\"t2j_238\" style=\"top: 30835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">492 </span><span class=\"S386F S2AF7 S2 c26182x74\" id=\"t2k_238\" style=\"top: 30850.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) </span><span class=\"S3870 S2AF6 S2 c2619myws\" id=\"t2l_238\" style=\"top: 30849px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Probely, S.A. </span><span class=\"S3871 S2AF6 S2 c262009l6\" id=\"t2m_238\" style=\"top: 30849px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3872 S2AF6 S2 c2621jov8\" id=\"t2n_238\" style=\"top: 30849px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3873 S2AF6 S2 c2622msga\" id=\"t2o_238\" style=\"top: 30849px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15</span><span class=\"S3874 S2AF6 S2 c262360pw\" id=\"t2p_238\" style=\"top: 30849px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S3875 S2AF6 S2 c2624d5s3\" id=\"t2q_238\" style=\"top: 30849px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">158 </span><span class=\"S3876 S2AF7 S2 c26258341\" id=\"t2r_238\" style=\"top: 30864.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) </span><span class=\"S3877 S2AF6 S2 c2626o0yv\" id=\"t2s_238\" style=\"top: 30863px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bright Innovation, Lda. </span><span class=\"S3878 S2AF6 S2 c2627zrsg\" id=\"t2t_238\" style=\"top: 30863px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S3879 S2AF6 S2 c2628p6rc\" id=\"t2u_238\" style=\"top: 30863px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S387A S2AF6 S2 c2629g6ya\" id=\"t2v_238\" style=\"top: 30863px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387B S2AF6 S2 c2630kjvq\" id=\"t2w_238\" style=\"top: 30863px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387C S2AF7 S2 c26311khd\" id=\"t2x_238\" style=\"top: 30878.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) </span><span class=\"S387D S2AF6 S2 c2632u547\" id=\"t2y_238\" style=\"top: 30877px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powergrid, Lda. </span><span class=\"S387E S2AF6 S2 c2633zvo6\" id=\"t2z_238\" style=\"top: 30877px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S387F S2AF6 S2 c26344djo\" id=\"t30_238\" style=\"top: 30877px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S3880 S2AF6 S2 c2635a7cd\" id=\"t31_238\" style=\"top: 30877px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3881 S2AF6 S2 c2636z4yb\" id=\"t32_238\" style=\"top: 30877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3882 S2AF7 S2 c2637fb5z\" id=\"t33_238\" style=\"top: 30892.5px; left: 94px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) </span><span class=\"S3883 S2AF6 S2 c2638qbdj\" id=\"t34_238\" style=\"top: 30892px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powerdata, Lda. </span><span class=\"S3884 S2AF6 S2 c2639w6ug\" id=\"t35_238\" style=\"top: 30892px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3885 S2AF6 S2 c2640y0tk\" id=\"t36_238\" style=\"top: 30892px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S3886 S2AF6 S2 c2641lfyp\" id=\"t37_238\" style=\"top: 30892px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3887 S2AF6 S2 c26421i8b\" id=\"t38_238\" style=\"top: 30892px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3888 S2AF7 S2 c2643bite\" id=\"t39_238\" style=\"top: 30906.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) </span><span class=\"S3889 S2AF6 S2 c26443hyf\" id=\"t3a_238\" style=\"top: 30906px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Radical Innovation, Lda. </span><span class=\"S388A S2AF6 S2 c26456z03\" id=\"t3b_238\" style=\"top: 30906px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388B S2AF6 S2 c2646us55\" id=\"t3c_238\" style=\"top: 30906px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388C S2AF6 S2 c2647ar54\" id=\"t3d_238\" style=\"top: 30906px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388D S2AF6 S2 c26485uqg\" id=\"t3e_238\" style=\"top: 30906px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388E S2AF7 S2 c2649v56o\" id=\"t3f_238\" style=\"top: 30921.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) </span><span class=\"S388F S2AF6 S2 c2650sv1x\" id=\"t3g_238\" style=\"top: 30920px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Glarevision, S.A. </span><span class=\"S3890 S2AF6 S2 c26512ltw\" id=\"t3h_238\" style=\"top: 30920px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,5</span><span class=\"S3891 S2AF6 S2 c2652sv5t\" id=\"t3i_238\" style=\"top: 30920px; left: 454px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% </span><span class=\"S3892 S2AF6 S2 c2653a23x\" id=\"t3j_238\" style=\"top: 30920px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S3893 S2AF6 S2 c26541mox\" id=\"t3k_238\" style=\"top: 30920px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S3894 S2AF6 S2 c26550wkn\" id=\"t3l_238\" style=\"top: 30920px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75 </span><span class=\"S3895 S2AF7 S2 c26564r6x\" id=\"t3m_238\" style=\"top: 30935.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) </span><span class=\"S3896 S2AF6 S2 c2657inw0\" id=\"t3n_238\" style=\"top: 30934px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Habit Analytics PT, Lda. </span><span class=\"S3897 S2AF6 S2 c2658w8f4\" id=\"t3o_238\" style=\"top: 30934px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3898 S2AF6 S2 c2659vswt\" id=\"t3p_238\" style=\"top: 30934px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3899 S2AF6 S2 c26605ffo\" id=\"t3q_238\" style=\"top: 30934px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S389A S2AF6 S2 c2661iy7z\" id=\"t3r_238\" style=\"top: 30934px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14 </span><span class=\"S389B S2AF7 S2 c2662c412\" id=\"t3s_238\" style=\"top: 30949.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) </span><span class=\"S389C S2AF6 S2 c2663hxck\" id=\"t3t_238\" style=\"top: 30948px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S389D S2AF6 S2 c2664o1c4\" id=\"t3u_238\" style=\"top: 30948px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S389E S2AF6 S2 c2665bn9a\" id=\"t3v_238\" style=\"top: 30948px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S389F S2AF6 S2 c2666wr2y\" id=\"t3w_238\" style=\"top: 30966px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38A0 S2AF6 S2 c26678d83\" id=\"t3x_238\" style=\"top: 30966px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38A1 S2AF7 S2 c2670bp25\" id=\"t3_239\" style=\"top: 31317.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es para processamento de grandes volumes </span><span class=\"S38A2 S2AF7 S2 c26715z5v\" id=\"t4_239\" style=\"top: 31332.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">de dados em tempo real, que aplica modelos avan\u00e7ados de </span><span class=\"S38A3 S366E S2 c2672m705\" id=\"t5_239\" style=\"top: 31332.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">machine learning </span><span class=\"S38A4 S2AF7 S2 c2673i9mq\" id=\"t6_239\" style=\"top: 31332.5px; left: 476px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e intelig\u00eancia artificial no combate \u00e0 fraude em servi\u00e7os financeiros e </span><span class=\"S38A5 S366E S2 c26743mj6\" id=\"t7_239\" style=\"top: 31332.5px; left: 827px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e- </span><span class=\"S38A6 S366E S2 c2675glpg\" id=\"t8_239\" style=\"top: 31346.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">commerce</span><span class=\"S38A7 S2AF7 S2 c2676d6yz\" id=\"t9_239\" style=\"top: 31346.5px; left: 140px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38A8 S2AF7 S2 c2677ghgo\" id=\"ta_239\" style=\"top: 31360.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) Detida pela Novabase Business Solutions S.A., \u00e9 uma empresa de base tecnol\u00f3gica, na \u00e1rea da engenharia dos sistemas de informa\u00e7\u00e3o e das </span><span class=\"S38A9 S2AF7 S2 c2678fymg\" id=\"tb_239\" style=\"top: 31374.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">telecomunica\u00e7\u00f5es. Apesar de deter mais de 20% das a\u00e7\u00f5es da Globaleda, a Novabase n\u00e3o tem influ\u00eancia significativa nesta empresa, entendida como o </span><span class=\"S38AA S2AF7 S2 c2679ifl2\" id=\"tc_239\" style=\"top: 31389.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">poder de participar das decis\u00f5es sobre a pol\u00edtica financeira e operacional da investida, nomeadamente n\u00e3o tem representa\u00e7\u00e3o no Conselho de Administra\u00e7\u00e3o </span><span class=\"S38AB S2AF7 S2 c2680hwy1\" id=\"td_239\" style=\"top: 31403.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nem participa\u00e7\u00e3o no processo de formula\u00e7\u00e3o de pol\u00edticas nem transa\u00e7\u00f5es com a investida. </span><span class=\"S38AC S2AF7 S2 c268102yu\" id=\"te_239\" style=\"top: 31417.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) Fundo de Capital de Risco liquidado em 2023. Era detido pela Novabase Capital S.C.R., S.A. e gerido pela Armilar Venture Partners SCR. </span><span class=\"S38AD S2AF7 S2 c2682yixw\" id=\"tf_239\" style=\"top: 31431.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) Empresa, detida pelos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, que desenvolveu </span><span class=\"S38AE S2AF7 S2 c26831mza\" id=\"tg_239\" style=\"top: 31446.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">a FIBERCLOUD, uma plataforma de gest\u00e3o de redes para o mercado global. </span><span class=\"S38AF S2AF7 S2 c2684f4nv\" id=\"th_239\" style=\"top: 31460.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, focada na \u00e1rea de </span><span class=\"S38B0 S366E S2 c2685d4fk\" id=\"ti_239\" style=\"top: 31460.5px; left: 569px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">cybersecurity</span><span class=\"S38B1 S2AF7 S2 c2686utmu\" id=\"tj_239\" style=\"top: 31460.5px; left: 634px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38B2 S2AF7 S2 c26873i7j\" id=\"tk_239\" style=\"top: 31474.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) Esta empresa tem por objeto a incuba\u00e7\u00e3o de projetos na \u00e1rea das Tecnologias da Informa\u00e7\u00e3o e Comunica\u00e7\u00e3o (TIC) e presta\u00e7\u00e3o de servi\u00e7os integrados </span><span class=\"S38B3 S2AF7 S2 c2688kz51\" id=\"tl_239\" style=\"top: 31489.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas destinadas a PMEs TIC, suportados por uma plataforma multi-canal. \u00c9 detida </span><span class=\"S38B4 S2AF7 S2 c26897f4h\" id=\"tm_239\" style=\"top: 31503.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o. </span><span class=\"S38B5 S2AF7 S2 c2690b0i8\" id=\"tn_239\" style=\"top: 31517.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de uma plataforma aplicacional para </span><span class=\"S38B6 S366E S2 c2691nylh\" id=\"to_239\" style=\"top: 31517.5px; left: 776px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Smart Grids</span><span class=\"S38B7 S2AF7 S2 c2692jwuz\" id=\"tp_239\" style=\"top: 31517.5px; left: 833px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">, </span><span class=\"S38B8 S2AF7 S2 c2693uuph\" id=\"tq_239\" style=\"top: 31531.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">com liquida\u00e7\u00e3o prevista para os primeiros meses de 2024. </span><span class=\"S38B9 S2AF7 S2 c26945vpw\" id=\"tr_239\" style=\"top: 31546.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) Empresa liquidada em 2023. Era detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A.. </span><span class=\"S38BA S2AF7 S2 c2695pn0z\" id=\"ts_239\" style=\"top: 31560.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) Empresa, detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., tem por objeto a incuba\u00e7\u00e3o de projetos </span><span class=\"S38BB S2AF7 S2 c2696rp1p\" id=\"tt_239\" style=\"top: 31574.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">na \u00e1rea das TIC e presta\u00e7\u00e3o de servi\u00e7os integrados nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas, destinados a PMEs TIC da </span><span class=\"S38BC S2AF7 S2 c2697hyjf\" id=\"tu_239\" style=\"top: 31588.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Regi\u00e3o de Lisboa. Encontra-se em processo de liquida\u00e7\u00e3o. </span><span class=\"S38BD S2AF7 S2 c2698jqaw\" id=\"tv_239\" style=\"top: 31603.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es baseadas em realidade aumentada </span><span class=\"S38BE S2AF7 S2 c26992ysv\" id=\"tw_239\" style=\"top: 31617.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">para manuten\u00e7\u00e3o industrial. </span><span class=\"S38BF S2AF7 S2 c270044al\" id=\"tx_239\" style=\"top: 31631.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., dedicada ao desenvolvimento de uma </span><span class=\"S38C0 S2AF7 S2 c2701sm6g\" id=\"ty_239\" style=\"top: 31645.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">plataforma de intelig\u00eancia de dados em tempo real (</span><span class=\"S38C1 S366E S2 c2702ntr0\" id=\"tz_239\" style=\"top: 31645.5px; left: 344px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Internet of Things</span><span class=\"S38C2 S2AF7 S2 c2703ulrc\" id=\"t10_239\" style=\"top: 31645.5px; left: 432px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">). </span><span class=\"S38C3 S2AF7 S2 c2704u6b9\" id=\"t11_239\" style=\"top: 31660.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) Em 2023 e 2022, o valor respeita integralmente ao FCT - Fundo de compensa\u00e7\u00e3o do Trabalho. </span><span class=\"S38C4 S2AF6 S2 c2705k9eb\" id=\"t12_239\" style=\"top: 31687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase n\u00e3o tem o controlo das empresas participadas pelos seus fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de </span><span class=\"S38C5 S2AF6 S2 c270633w8\" id=\"t13_239\" style=\"top: 31702px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., o qual \u00e9 entendido como o poder de gerir as atividades </span><span class=\"S38C6 S2AF6 S2 c2707tfro\" id=\"t14_239\" style=\"top: 31718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes de uma entidade, estando exposto aos riscos de varia\u00e7\u00e3o do retorno obtido pela entidade e tendo a capacidade de afetar o </span><span class=\"S38C7 S2AF6 S2 c2708qks4\" id=\"t15_239\" style=\"top: 31733px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">retorno do investidor, pelo que estas n\u00e3o foram consideradas subsidi\u00e1rias ou associadas. </span><span class=\"S38C8 S2AF6 S2 c27094z73\" id=\"t16_239\" style=\"top: 31761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento nesta rubrica foi o seguinte: </span><span class=\"S38C9 S2AF4 S2 c2710ydlj\" id=\"t17_239\" style=\"top: 31790px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S38CA S2AF4 S2 c2711q3jb\" id=\"t18_239\" style=\"top: 31790px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S38CB S2AF4 S2 c2712481h\" id=\"t19_239\" style=\"top: 31820px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S38CC S2AF6 S2 c2713746c\" id=\"t1a_239\" style=\"top: 31820px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38CD S2AF6 S2 c27144xr9\" id=\"t1b_239\" style=\"top: 31820px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.615 </span><span class=\"S38CE S2AF6 S2 c2715cot8\" id=\"t1c_239\" style=\"top: 31835px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / aumento de capital </span><span class=\"S38CF S2AF6 S2 c2716csv6\" id=\"t1d_239\" style=\"top: 31835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S38D0 S2AF6 S2 c27177qk7\" id=\"t1e_239\" style=\"top: 31835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">190 </span><span class=\"S38D1 S2AF6 S2 c271821u4\" id=\"t1f_239\" style=\"top: 31849px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es / devolu\u00e7\u00e3o de capital </span><span class=\"S38D2 S2AF6 S2 c27191bvq\" id=\"t1g_239\" style=\"top: 31849px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(436) </span><span class=\"S38D3 S2AF6 S2 c27200oag\" id=\"t1h_239\" style=\"top: 31849px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S38D4 S2AF6 S2 c2721lz3k\" id=\"t1i_239\" style=\"top: 31863px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00f5es l\u00edquidas do justo valor </span><span class=\"S38D5 S2AF6 S2 c2722cjoo\" id=\"t1j_239\" style=\"top: 31863px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">279 </span><span class=\"S38D6 S2AF6 S2 c2723n59y\" id=\"t1k_239\" style=\"top: 31863px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">219 </span><span class=\"S38D7 S2AF6 S2 c2724vizf\" id=\"t1l_239\" style=\"top: 31877px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S38D8 S2AF6 S2 c27258fqo\" id=\"t1m_239\" style=\"top: 31877px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S38D9 S2AF6 S2 c27268f11\" id=\"t1n_239\" style=\"top: 31877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38DA S2AF4 S2 c2727r5jz\" id=\"t1o_239\" style=\"top: 31895px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S38DB S2AF6 S2 c2728qspv\" id=\"t1p_239\" style=\"top: 31895px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38DC S2AF6 S2 c2729ikym\" id=\"t1q_239\" style=\"top: 31895px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38DD S2AF6 S2 c2730zmz5\" id=\"t1r_239\" style=\"top: 31927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 os reembolsos do FCT - Fundo de compensa\u00e7\u00e3o do Trabalho, inclu\u00eddos nas aliena\u00e7\u00f5es, totalizaram 40m\u20ac (em 2022: contribui\u00e7\u00f5es </span><span class=\"S38DE S2AF6 S2 c2731vtn7\" id=\"t1s_239\" style=\"top: 31942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o FCT no montante de 103m\u20ac, inclu\u00eddas nas aquisi\u00e7\u00f5es). Informa\u00e7\u00e3o complementar sobre aquisi\u00e7\u00f5es e aliena\u00e7\u00f5es de instrumentos </span><span class=\"S38DF S2AF6 S2 c27327hf6\" id=\"t1t_239\" style=\"top: 31958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de N\u00edvel 3 pode ser consultada na nota 39. </span><span class=\"S38E0 S2AF6 S2 c27337dkb\" id=\"t1u_239\" style=\"top: 31985px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 1 na hierarquia de justo valor registadas no exerc\u00edcio totalizaram 35m\u20ac, </span><span class=\"S38E1 S2AF6 S2 c2734daoq\" id=\"t1v_239\" style=\"top: 32001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">enquanto as varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 ascenderam a 244m\u20ac (ver nota 39). </span><span class=\"S38E2 S2AF6 S2 c27357ndf\" id=\"t1w_239\" style=\"top: 32028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das varia\u00e7\u00f5es l\u00edquidas do justo valor reconhecido em resultados e inclu\u00eddo nas rubricas \u2018Rendimentos financeiros\u2019 e \u2018Gastos </span><span class=\"S38E3 S2AF6 S2 c2736qss8\" id=\"t1x_239\" style=\"top: 32043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 \u00e9 de 279m\u20ac (2022: 238m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de zero m\u20ac (2022: -19m\u20ac). </span><span class=\"S38E4 S2AF6 S2 c27379z7c\" id=\"t1y_239\" style=\"top: 32071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A nota 39 fornece informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos financeiros, metodologias de valoriza\u00e7\u00e3o, inputs dos modelos </span><span class=\"S38E5 S2AF6 S2 c273877j3\" id=\"t1z_239\" style=\"top: 32086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e an\u00e1lises de sensibilidade e processos de valoriza\u00e7\u00e3o. </span><span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span><span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4359 S2AF4 S2 c5510e77j\" id=\"t21_262\" style=\"top: 60539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B. Mensura\u00e7\u00f5es do justo valor usando inputs n\u00e3o observ\u00e1veis significativos (N\u00edvel 3) </span><span class=\"S435A S2AF6 S2 c5511tgpy\" id=\"t22_262\" style=\"top: 60567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A tabela seguinte apresenta a movimenta\u00e7\u00e3o nos instrumentos de N\u00edvel 3 para os exerc\u00edcios de 2023 e 2022: </span><span class=\"S435B S2AF4 S2 c5512552a\" id=\"t23_262\" style=\"top: 60596px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S435C S2AF4 S2 c55131lzk\" id=\"t24_262\" style=\"top: 60596px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S435D S2AF4 S2 c5514q6pg\" id=\"t25_262\" style=\"top: 60626px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S435E S2AF6 S2 c5515qznk\" id=\"t26_262\" style=\"top: 60626px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S435F S2AF6 S2 c5516v68t\" id=\"t27_262\" style=\"top: 60626px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.925 </span><span class=\"S4360 S2AF6 S2 c5517fe6y\" id=\"t28_262\" style=\"top: 60641px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S4361 S2AF6 S2 c5518ard4\" id=\"t29_262\" style=\"top: 60641px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S4362 S2AF6 S2 c551901v6\" id=\"t2a_262\" style=\"top: 60641px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87 </span><span class=\"S4363 S2AF6 S2 c55206hcx\" id=\"t2b_262\" style=\"top: 60655px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es </span><span class=\"S4364 S2AF6 S2 c5521p6w5\" id=\"t2c_262\" style=\"top: 60655px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(396) </span><span class=\"S4365 S2AF6 S2 c55220eal\" id=\"t2d_262\" style=\"top: 60655px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S4366 S2AF6 S2 c5523j7ja\" id=\"t2e_262\" style=\"top: 60669px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S4367 S2AF6 S2 c55240f2c\" id=\"t2f_262\" style=\"top: 60669px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">244 </span><span class=\"S4368 S2AF6 S2 c55253f8i\" id=\"t2g_262\" style=\"top: 60669px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">266 </span><span class=\"S4369 S2AF4 S2 c5526xjdu\" id=\"t2h_262\" style=\"top: 60687px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S436A S2AF6 S2 c5527uv96\" id=\"t2i_262\" style=\"top: 60687px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S436B S2AF6 S2 c5528a1e1\" id=\"t2j_262\" style=\"top: 60687px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S436C S2AF6 S2 c5529wyzs\" id=\"t2k_262\" style=\"top: 60719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es em 2023 referem-se ao investimento na Glarevision, S.A., na sequ\u00eancia da convers\u00e3o de presta\u00e7\u00f5es suplementares quase- </span><span class=\"S436D S2AF6 S2 c553063fy\" id=\"t2l_262\" style=\"top: 60734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">capital, acrescida dos juros, em capital (ver nota 37, iii)). J\u00e1 as aliena\u00e7\u00f5es respeitam \u00e0 dissolu\u00e7\u00e3o do FCR Istart I, gerando uma menos- </span><span class=\"S436E S2AF6 S2 c5531yqys\" id=\"t2m_262\" style=\"top: 60750px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valia de 100m\u20ac (ver nota 31) e um encaixe de 296m\u20ac. </span><span class=\"S436F S2AF6 S2 c5532fzgm\" id=\"t2n_262\" style=\"top: 60777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 registadas no exerc\u00edcio refletem essencialmente a valoriza\u00e7\u00e3o dos </span><span class=\"S4370 S2AF6 S2 c5533cra1\" id=\"t2o_262\" style=\"top: 60792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">investimentos na Feedzai, S.A. (239m\u20ac), Habit Analytics PT, Lda. (17m\u20ac) e Aixtel, S.A. (6m\u20ac), parcialmente anulada pela desvaloriza\u00e7\u00e3o </span><span class=\"S4371 S2AF6 S2 c5534wd2t\" id=\"t2p_262\" style=\"top: 60808px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do investimento na Globaleda, S.A. (-17m\u20ac). As varia\u00e7\u00f5es positivas do justo valor foram reconhecidas em resultados e inclu\u00eddas em </span><span class=\"S4372 S2AF6 S2 c5535ysiq\" id=\"t2q_262\" style=\"top: 60823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2018Rendimentos financeiros\u2019 (ver nota 30), enquanto que as varia\u00e7\u00f5es negativas foram reconhecidas em resultados e inclu\u00eddas em \u2018Gastos </span><span class=\"S4373 S2AF6 S2 c55369vou\" id=\"t2r_262\" style=\"top: 60838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 (ver nota 31). </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S4384 S2AF6 S2 c5556adur\" id=\"ti_263\" style=\"top: 61385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com as an\u00e1lises de sensibilidade efetuadas, um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC resultaria numa varia\u00e7\u00e3o </span><span class=\"S4385 S2AF6 S2 c5557u6s4\" id=\"tj_263\" style=\"top: 61400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do justo valor da Feedzai, S.A. de cerca de -871m\u20ac e +1.001m\u20ac, respetivamente. J\u00e1 um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 0,5 p.p. na </span><span class=\"S4386 S2AF6 S2 c5558o80v\" id=\"tk_263\" style=\"top: 61415px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de crescimento impl\u00edcita no c\u00e1lculo do Valor Terminal ('Terminal Value') da avalia\u00e7\u00e3o, com todas as outras vari\u00e1veis constantes, </span><span class=\"S4387 S2AF6 S2 c55591nfo\" id=\"tl_263\" style=\"top: 61431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultaria numa varia\u00e7\u00e3o do justo valor de cerca de +281m\u20ac e -263m\u20ac, respetivamente. </span><span class=\"S4388 S2AF6 S2 c556024g7\" id=\"tm_263\" style=\"top: 61458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui uma equipa respons\u00e1vel pelas mensura\u00e7\u00f5es de justo valor de N\u00edvel 3 das participadas detidas essencialmente pelos fundos </span><span class=\"S4389 S2AF6 S2 c5561le87\" id=\"tn_263\" style=\"top: 61473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital +Inova\u00e7\u00e3o, que reporta diretamente ao </span><span class=\"S438A S2EAB S2 c5562crj2\" id=\"to_263\" style=\"top: 61473px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Chief Financial Officer </span><span class=\"S438B S2AF6 S2 c5563n7xf\" id=\"tp_263\" style=\"top: 61489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(CFO). As discuss\u00f5es dos processos e resultados das valoriza\u00e7\u00f5es s\u00e3o realizadas entre o CFO e a equipa de avalia\u00e7\u00e3o pelo menos uma vez </span><span class=\"S438C S2AF6 S2 c5564bczh\" id=\"tq_263\" style=\"top: 61504px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a cada seis meses, de acordo com os per\u00edodos semestrais de relato do Grupo ao mercado. </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17019": {
   "value": "<span class=\"S384D S2AF4 S2 c2584w0zt\" id=\"t1m_238\" style=\"top: 30720px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9. </span><span class=\"S384E S2AF4 S2 c2585y8t8\" id=\"t1n_238\" style=\"top: 30720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S384F S2AF4 S2 c2586tl2u\" id=\"t1o_238\" style=\"top: 30749px; left: 398px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% de participa\u00e7\u00e3o direta </span><span class=\"S3850 S2AF4 S2 c25872o0w\" id=\"t1p_238\" style=\"top: 30749px; left: 639px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3851 S2AF4 S2 c2588za4r\" id=\"t1q_238\" style=\"top: 30767px; left: 394px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3852 S2AF4 S2 c2589iub1\" id=\"t1r_238\" style=\"top: 30767px; left: 487px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3853 S2AF4 S2 c2590m3up\" id=\"t1s_238\" style=\"top: 30767px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3854 S2AF4 S2 c2591xi7e\" id=\"t1t_238\" style=\"top: 30767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3855 S2AF7 S2 c259213bg\" id=\"t1u_238\" style=\"top: 30793.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) </span><span class=\"S3856 S2AF6 S2 c2593v1mo\" id=\"t1v_238\" style=\"top: 30792px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai, S.A. </span><span class=\"S3857 S2AF6 S2 c2594oep1\" id=\"t1w_238\" style=\"top: 30792px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3858 S2AF6 S2 c25950apl\" id=\"t1x_238\" style=\"top: 30792px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1,4% </span><span class=\"S3859 S2AF6 S2 c2596dam2\" id=\"t1y_238\" style=\"top: 30792px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.778 </span><span class=\"S385A S2AF6 S2 c2597ox16\" id=\"t1z_238\" style=\"top: 30792px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11.539 </span><span class=\"S385B S2AF7 S2 c2598xxg0\" id=\"t20_238\" style=\"top: 30807.5px; left: 102px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) </span><span class=\"S385C S2AF6 S2 c2599gxgp\" id=\"t21_238\" style=\"top: 30807px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Globaleda, S.A. </span><span class=\"S385D S2AF6 S2 c2600jiat\" id=\"t22_238\" style=\"top: 30807px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385E S2AF6 S2 c2601465d\" id=\"t23_238\" style=\"top: 30807px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25,1% </span><span class=\"S385F S2AF6 S2 c26022z01\" id=\"t24_238\" style=\"top: 30807px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5</span><span class=\"S3860 S2AF6 S2 c26036x1f\" id=\"t25_238\" style=\"top: 30807px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">22 </span><span class=\"S3861 S2AF6 S2 c2604prut\" id=\"t26_238\" style=\"top: 30807px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">539 </span><span class=\"S3862 S2AF7 S2 c2605e22j\" id=\"t27_238\" style=\"top: 30821.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) </span><span class=\"S3863 S2AF6 S2 c26065vpq\" id=\"t28_238\" style=\"top: 30821px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR IStart I </span><span class=\"S3864 S2AF6 S2 c2607f6a9\" id=\"t29_238\" style=\"top: 30821px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3865 S2AF6 S2 c26085t33\" id=\"t2a_238\" style=\"top: 30821px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11,6% </span><span class=\"S3866 S2AF6 S2 c2609cljh\" id=\"t2b_238\" style=\"top: 30821px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3867 S2AF6 S2 c2610tqo2\" id=\"t2c_238\" style=\"top: 30821px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">396 </span><span class=\"S3868 S2AF7 S2 c261172oh\" id=\"t2d_238\" style=\"top: 30835.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) </span><span class=\"S3869 S2AF6 S2 c2612vods\" id=\"t2e_238\" style=\"top: 30835px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aixtel Technologies, S.A. </span><span class=\"S386A S2AF6 S2 c2613uo5b\" id=\"t2f_238\" style=\"top: 30835px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386B S2AF6 S2 c2614idcs\" id=\"t2g_238\" style=\"top: 30835px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S386C S2AF6 S2 c26156aqw\" id=\"t2h_238\" style=\"top: 30835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">49</span><span class=\"S386D S2AF6 S2 c2616ijvj\" id=\"t2i_238\" style=\"top: 30835px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8 </span><span class=\"S386E S2AF6 S2 c26178e5e\" id=\"t2j_238\" style=\"top: 30835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">492 </span><span class=\"S386F S2AF7 S2 c26182x74\" id=\"t2k_238\" style=\"top: 30850.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) </span><span class=\"S3870 S2AF6 S2 c2619myws\" id=\"t2l_238\" style=\"top: 30849px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Probely, S.A. </span><span class=\"S3871 S2AF6 S2 c262009l6\" id=\"t2m_238\" style=\"top: 30849px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3872 S2AF6 S2 c2621jov8\" id=\"t2n_238\" style=\"top: 30849px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,0% </span><span class=\"S3873 S2AF6 S2 c2622msga\" id=\"t2o_238\" style=\"top: 30849px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15</span><span class=\"S3874 S2AF6 S2 c262360pw\" id=\"t2p_238\" style=\"top: 30849px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S3875 S2AF6 S2 c2624d5s3\" id=\"t2q_238\" style=\"top: 30849px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">158 </span><span class=\"S3876 S2AF7 S2 c26258341\" id=\"t2r_238\" style=\"top: 30864.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) </span><span class=\"S3877 S2AF6 S2 c2626o0yv\" id=\"t2s_238\" style=\"top: 30863px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bright Innovation, Lda. </span><span class=\"S3878 S2AF6 S2 c2627zrsg\" id=\"t2t_238\" style=\"top: 30863px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S3879 S2AF6 S2 c2628p6rc\" id=\"t2u_238\" style=\"top: 30863px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90,0% </span><span class=\"S387A S2AF6 S2 c2629g6ya\" id=\"t2v_238\" style=\"top: 30863px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387B S2AF6 S2 c2630kjvq\" id=\"t2w_238\" style=\"top: 30863px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S387C S2AF7 S2 c26311khd\" id=\"t2x_238\" style=\"top: 30878.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) </span><span class=\"S387D S2AF6 S2 c2632u547\" id=\"t2y_238\" style=\"top: 30877px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powergrid, Lda. </span><span class=\"S387E S2AF6 S2 c2633zvo6\" id=\"t2z_238\" style=\"top: 30877px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S387F S2AF6 S2 c26344djo\" id=\"t30_238\" style=\"top: 30877px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88,9% </span><span class=\"S3880 S2AF6 S2 c2635a7cd\" id=\"t31_238\" style=\"top: 30877px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3881 S2AF6 S2 c2636z4yb\" id=\"t32_238\" style=\"top: 30877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3882 S2AF7 S2 c2637fb5z\" id=\"t33_238\" style=\"top: 30892.5px; left: 94px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) </span><span class=\"S3883 S2AF6 S2 c2638qbdj\" id=\"t34_238\" style=\"top: 30892px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Powerdata, Lda. </span><span class=\"S3884 S2AF6 S2 c2639w6ug\" id=\"t35_238\" style=\"top: 30892px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3885 S2AF6 S2 c2640y0tk\" id=\"t36_238\" style=\"top: 30892px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S3886 S2AF6 S2 c2641lfyp\" id=\"t37_238\" style=\"top: 30892px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3887 S2AF6 S2 c26421i8b\" id=\"t38_238\" style=\"top: 30892px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3888 S2AF7 S2 c2643bite\" id=\"t39_238\" style=\"top: 30906.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) </span><span class=\"S3889 S2AF6 S2 c26443hyf\" id=\"t3a_238\" style=\"top: 30906px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Radical Innovation, Lda. </span><span class=\"S388A S2AF6 S2 c26456z03\" id=\"t3b_238\" style=\"top: 30906px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388B S2AF6 S2 c2646us55\" id=\"t3c_238\" style=\"top: 30906px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">80,0% </span><span class=\"S388C S2AF6 S2 c2647ar54\" id=\"t3d_238\" style=\"top: 30906px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388D S2AF6 S2 c26485uqg\" id=\"t3e_238\" style=\"top: 30906px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S388E S2AF7 S2 c2649v56o\" id=\"t3f_238\" style=\"top: 30921.5px; left: 103px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) </span><span class=\"S388F S2AF6 S2 c2650sv1x\" id=\"t3g_238\" style=\"top: 30920px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Glarevision, S.A. </span><span class=\"S3890 S2AF6 S2 c26512ltw\" id=\"t3h_238\" style=\"top: 30920px; left: 431px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10,5</span><span class=\"S3891 S2AF6 S2 c2652sv5t\" id=\"t3i_238\" style=\"top: 30920px; left: 454px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">% </span><span class=\"S3892 S2AF6 S2 c2653a23x\" id=\"t3j_238\" style=\"top: 30920px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,7% </span><span class=\"S3893 S2AF6 S2 c26541mox\" id=\"t3k_238\" style=\"top: 30920px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S3894 S2AF6 S2 c26550wkn\" id=\"t3l_238\" style=\"top: 30920px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">75 </span><span class=\"S3895 S2AF7 S2 c26564r6x\" id=\"t3m_238\" style=\"top: 30935.5px; left: 100px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) </span><span class=\"S3896 S2AF6 S2 c2657inw0\" id=\"t3n_238\" style=\"top: 30934px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Habit Analytics PT, Lda. </span><span class=\"S3897 S2AF6 S2 c2658w8f4\" id=\"t3o_238\" style=\"top: 30934px; left: 437px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3898 S2AF6 S2 c2659vswt\" id=\"t3p_238\" style=\"top: 30934px; left: 530px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6,0% </span><span class=\"S3899 S2AF6 S2 c26605ffo\" id=\"t3q_238\" style=\"top: 30934px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 </span><span class=\"S389A S2AF6 S2 c2661iy7z\" id=\"t3r_238\" style=\"top: 30934px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">14 </span><span class=\"S389B S2AF7 S2 c2662c412\" id=\"t3s_238\" style=\"top: 30949.5px; left: 97px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) </span><span class=\"S389C S2AF6 S2 c2663hxck\" id=\"t3t_238\" style=\"top: 30948px; left: 119px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras </span><span class=\"S389D S2AF6 S2 c2664o1c4\" id=\"t3u_238\" style=\"top: 30948px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S389E S2AF6 S2 c2665bn9a\" id=\"t3v_238\" style=\"top: 30948px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S389F S2AF6 S2 c2666wr2y\" id=\"t3w_238\" style=\"top: 30966px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38A0 S2AF6 S2 c26678d83\" id=\"t3x_238\" style=\"top: 30966px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38A1 S2AF7 S2 c2670bp25\" id=\"t3_239\" style=\"top: 31317.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(i) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es para processamento de grandes volumes </span><span class=\"S38A2 S2AF7 S2 c26715z5v\" id=\"t4_239\" style=\"top: 31332.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">de dados em tempo real, que aplica modelos avan\u00e7ados de </span><span class=\"S38A3 S366E S2 c2672m705\" id=\"t5_239\" style=\"top: 31332.5px; left: 388px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">machine learning </span><span class=\"S38A4 S2AF7 S2 c2673i9mq\" id=\"t6_239\" style=\"top: 31332.5px; left: 476px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e intelig\u00eancia artificial no combate \u00e0 fraude em servi\u00e7os financeiros e </span><span class=\"S38A5 S366E S2 c26743mj6\" id=\"t7_239\" style=\"top: 31332.5px; left: 827px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">e- </span><span class=\"S38A6 S366E S2 c2675glpg\" id=\"t8_239\" style=\"top: 31346.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">commerce</span><span class=\"S38A7 S2AF7 S2 c2676d6yz\" id=\"t9_239\" style=\"top: 31346.5px; left: 140px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38A8 S2AF7 S2 c2677ghgo\" id=\"ta_239\" style=\"top: 31360.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ii) Detida pela Novabase Business Solutions S.A., \u00e9 uma empresa de base tecnol\u00f3gica, na \u00e1rea da engenharia dos sistemas de informa\u00e7\u00e3o e das </span><span class=\"S38A9 S2AF7 S2 c2678fymg\" id=\"tb_239\" style=\"top: 31374.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">telecomunica\u00e7\u00f5es. Apesar de deter mais de 20% das a\u00e7\u00f5es da Globaleda, a Novabase n\u00e3o tem influ\u00eancia significativa nesta empresa, entendida como o </span><span class=\"S38AA S2AF7 S2 c2679ifl2\" id=\"tc_239\" style=\"top: 31389.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">poder de participar das decis\u00f5es sobre a pol\u00edtica financeira e operacional da investida, nomeadamente n\u00e3o tem representa\u00e7\u00e3o no Conselho de Administra\u00e7\u00e3o </span><span class=\"S38AB S2AF7 S2 c2680hwy1\" id=\"td_239\" style=\"top: 31403.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nem participa\u00e7\u00e3o no processo de formula\u00e7\u00e3o de pol\u00edticas nem transa\u00e7\u00f5es com a investida. </span><span class=\"S38AC S2AF7 S2 c268102yu\" id=\"te_239\" style=\"top: 31417.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iii) Fundo de Capital de Risco liquidado em 2023. Era detido pela Novabase Capital S.C.R., S.A. e gerido pela Armilar Venture Partners SCR. </span><span class=\"S38AD S2AF7 S2 c2682yixw\" id=\"tf_239\" style=\"top: 31431.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(iv) Empresa, detida pelos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, que desenvolveu </span><span class=\"S38AE S2AF7 S2 c26831mza\" id=\"tg_239\" style=\"top: 31446.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">a FIBERCLOUD, uma plataforma de gest\u00e3o de redes para o mercado global. </span><span class=\"S38AF S2AF7 S2 c2684f4nv\" id=\"th_239\" style=\"top: 31460.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(v) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, focada na \u00e1rea de </span><span class=\"S38B0 S366E S2 c2685d4fk\" id=\"ti_239\" style=\"top: 31460.5px; left: 569px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">cybersecurity</span><span class=\"S38B1 S2AF7 S2 c2686utmu\" id=\"tj_239\" style=\"top: 31460.5px; left: 634px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">. </span><span class=\"S38B2 S2AF7 S2 c26873i7j\" id=\"tk_239\" style=\"top: 31474.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vi) Esta empresa tem por objeto a incuba\u00e7\u00e3o de projetos na \u00e1rea das Tecnologias da Informa\u00e7\u00e3o e Comunica\u00e7\u00e3o (TIC) e presta\u00e7\u00e3o de servi\u00e7os integrados </span><span class=\"S38B3 S2AF7 S2 c2688kz51\" id=\"tl_239\" style=\"top: 31489.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas destinadas a PMEs TIC, suportados por uma plataforma multi-canal. \u00c9 detida </span><span class=\"S38B4 S2AF7 S2 c26897f4h\" id=\"tm_239\" style=\"top: 31503.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o. </span><span class=\"S38B5 S2AF7 S2 c2690b0i8\" id=\"tn_239\" style=\"top: 31517.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(vii) Empresa, detida pelo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o, dedicada ao desenvolvimento de uma plataforma aplicacional para </span><span class=\"S38B6 S366E S2 c2691nylh\" id=\"to_239\" style=\"top: 31517.5px; left: 776px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Smart Grids</span><span class=\"S38B7 S2AF7 S2 c2692jwuz\" id=\"tp_239\" style=\"top: 31517.5px; left: 833px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">, </span><span class=\"S38B8 S2AF7 S2 c2693uuph\" id=\"tq_239\" style=\"top: 31531.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">com liquida\u00e7\u00e3o prevista para os primeiros meses de 2024. </span><span class=\"S38B9 S2AF7 S2 c26945vpw\" id=\"tr_239\" style=\"top: 31546.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(viii) Empresa liquidada em 2023. Era detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A.. </span><span class=\"S38BA S2AF7 S2 c2695pn0z\" id=\"ts_239\" style=\"top: 31560.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(ix) Empresa, detida pelo fundo FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., tem por objeto a incuba\u00e7\u00e3o de projetos </span><span class=\"S38BB S2AF7 S2 c2696rp1p\" id=\"tt_239\" style=\"top: 31574.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">na \u00e1rea das TIC e presta\u00e7\u00e3o de servi\u00e7os integrados nas vertentes administrativa e financeira, forma\u00e7\u00e3o e apoio a candidaturas, destinados a PMEs TIC da </span><span class=\"S38BC S2AF7 S2 c2697hyjf\" id=\"tu_239\" style=\"top: 31588.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Regi\u00e3o de Lisboa. Encontra-se em processo de liquida\u00e7\u00e3o. </span><span class=\"S38BD S2AF7 S2 c2698jqaw\" id=\"tv_239\" style=\"top: 31603.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(x) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o, dedicada ao desenvolvimento de solu\u00e7\u00f5es baseadas em realidade aumentada </span><span class=\"S38BE S2AF7 S2 c26992ysv\" id=\"tw_239\" style=\"top: 31617.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">para manuten\u00e7\u00e3o industrial. </span><span class=\"S38BF S2AF7 S2 c270044al\" id=\"tx_239\" style=\"top: 31631.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xi) Empresa, detida pelo Fundo de Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., dedicada ao desenvolvimento de uma </span><span class=\"S38C0 S2AF7 S2 c2701sm6g\" id=\"ty_239\" style=\"top: 31645.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">plataforma de intelig\u00eancia de dados em tempo real (</span><span class=\"S38C1 S366E S2 c2702ntr0\" id=\"tz_239\" style=\"top: 31645.5px; left: 344px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Internet of Things</span><span class=\"S38C2 S2AF7 S2 c2703ulrc\" id=\"t10_239\" style=\"top: 31645.5px; left: 432px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">). </span><span class=\"S38C3 S2AF7 S2 c2704u6b9\" id=\"t11_239\" style=\"top: 31660.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(xii) Em 2023 e 2022, o valor respeita integralmente ao FCT - Fundo de compensa\u00e7\u00e3o do Trabalho. </span><span class=\"S38C4 S2AF6 S2 c2705k9eb\" id=\"t12_239\" style=\"top: 31687px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase n\u00e3o tem o controlo das empresas participadas pelos seus fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e Fundo de </span><span class=\"S38C5 S2AF6 S2 c270633w8\" id=\"t13_239\" style=\"top: 31702px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Capital de Risco Novabase Capital +Inova\u00e7\u00e3o e pela Novabase Capital S.C.R., S.A., o qual \u00e9 entendido como o poder de gerir as atividades </span><span class=\"S38C6 S2AF6 S2 c2707tfro\" id=\"t14_239\" style=\"top: 31718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relevantes de uma entidade, estando exposto aos riscos de varia\u00e7\u00e3o do retorno obtido pela entidade e tendo a capacidade de afetar o </span><span class=\"S38C7 S2AF6 S2 c2708qks4\" id=\"t15_239\" style=\"top: 31733px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">retorno do investidor, pelo que estas n\u00e3o foram consideradas subsidi\u00e1rias ou associadas. </span><span class=\"S38C8 S2AF6 S2 c27094z73\" id=\"t16_239\" style=\"top: 31761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O movimento nesta rubrica foi o seguinte: </span><span class=\"S38C9 S2AF4 S2 c2710ydlj\" id=\"t17_239\" style=\"top: 31790px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S38CA S2AF4 S2 c2711q3jb\" id=\"t18_239\" style=\"top: 31790px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S38CB S2AF4 S2 c2712481h\" id=\"t19_239\" style=\"top: 31820px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S38CC S2AF6 S2 c2713746c\" id=\"t1a_239\" style=\"top: 31820px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38CD S2AF6 S2 c27144xr9\" id=\"t1b_239\" style=\"top: 31820px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.615 </span><span class=\"S38CE S2AF6 S2 c2715cot8\" id=\"t1c_239\" style=\"top: 31835px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es / aumento de capital </span><span class=\"S38CF S2AF6 S2 c2716csv6\" id=\"t1d_239\" style=\"top: 31835px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S38D0 S2AF6 S2 c27177qk7\" id=\"t1e_239\" style=\"top: 31835px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">190 </span><span class=\"S38D1 S2AF6 S2 c271821u4\" id=\"t1f_239\" style=\"top: 31849px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es / devolu\u00e7\u00e3o de capital </span><span class=\"S38D2 S2AF6 S2 c27191bvq\" id=\"t1g_239\" style=\"top: 31849px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(436) </span><span class=\"S38D3 S2AF6 S2 c27200oag\" id=\"t1h_239\" style=\"top: 31849px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S38D4 S2AF6 S2 c2721lz3k\" id=\"t1i_239\" style=\"top: 31863px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00f5es l\u00edquidas do justo valor </span><span class=\"S38D5 S2AF6 S2 c2722cjoo\" id=\"t1j_239\" style=\"top: 31863px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">279 </span><span class=\"S38D6 S2AF6 S2 c2723n59y\" id=\"t1k_239\" style=\"top: 31863px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">219 </span><span class=\"S38D7 S2AF6 S2 c2724vizf\" id=\"t1l_239\" style=\"top: 31877px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Varia\u00e7\u00e3o de per\u00edmetro (nota 38) </span><span class=\"S38D8 S2AF6 S2 c27258fqo\" id=\"t1m_239\" style=\"top: 31877px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(133) </span><span class=\"S38D9 S2AF6 S2 c27268f11\" id=\"t1n_239\" style=\"top: 31877px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S38DA S2AF4 S2 c2727r5jz\" id=\"t1o_239\" style=\"top: 31895px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S38DB S2AF6 S2 c2728qspv\" id=\"t1p_239\" style=\"top: 31895px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.879 </span><span class=\"S38DC S2AF6 S2 c2729ikym\" id=\"t1q_239\" style=\"top: 31895px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.961 </span><span class=\"S38DD S2AF6 S2 c2730zmz5\" id=\"t1r_239\" style=\"top: 31927px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 os reembolsos do FCT - Fundo de compensa\u00e7\u00e3o do Trabalho, inclu\u00eddos nas aliena\u00e7\u00f5es, totalizaram 40m\u20ac (em 2022: contribui\u00e7\u00f5es </span><span class=\"S38DE S2AF6 S2 c2731vtn7\" id=\"t1s_239\" style=\"top: 31942px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o FCT no montante de 103m\u20ac, inclu\u00eddas nas aquisi\u00e7\u00f5es). Informa\u00e7\u00e3o complementar sobre aquisi\u00e7\u00f5es e aliena\u00e7\u00f5es de instrumentos </span><span class=\"S38DF S2AF6 S2 c27327hf6\" id=\"t1t_239\" style=\"top: 31958px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de N\u00edvel 3 pode ser consultada na nota 39. </span><span class=\"S38E0 S2AF6 S2 c27337dkb\" id=\"t1u_239\" style=\"top: 31985px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 1 na hierarquia de justo valor registadas no exerc\u00edcio totalizaram 35m\u20ac, </span><span class=\"S38E1 S2AF6 S2 c2734daoq\" id=\"t1v_239\" style=\"top: 32001px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">enquanto as varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 ascenderam a 244m\u20ac (ver nota 39). </span><span class=\"S38E2 S2AF6 S2 c27357ndf\" id=\"t1w_239\" style=\"top: 32028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O valor das varia\u00e7\u00f5es l\u00edquidas do justo valor reconhecido em resultados e inclu\u00eddo nas rubricas \u2018Rendimentos financeiros\u2019 e \u2018Gastos </span><span class=\"S38E3 S2AF6 S2 c2736qss8\" id=\"t1x_239\" style=\"top: 32043px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 \u00e9 de 279m\u20ac (2022: 238m\u20ac), e inclu\u00eddo em \u2018Resultados das opera\u00e7\u00f5es descontinuadas\u2019 \u00e9 de zero m\u20ac (2022: -19m\u20ac). </span><span class=\"S38E4 S2AF6 S2 c27379z7c\" id=\"t1y_239\" style=\"top: 32071px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A nota 39 fornece informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos financeiros, metodologias de valoriza\u00e7\u00e3o, inputs dos modelos </span><span class=\"S38E5 S2AF6 S2 c273877j3\" id=\"t1z_239\" style=\"top: 32086px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e an\u00e1lises de sensibilidade e processos de valoriza\u00e7\u00e3o. </span><span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span><span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4359 S2AF4 S2 c5510e77j\" id=\"t21_262\" style=\"top: 60539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B. Mensura\u00e7\u00f5es do justo valor usando inputs n\u00e3o observ\u00e1veis significativos (N\u00edvel 3) </span><span class=\"S435A S2AF6 S2 c5511tgpy\" id=\"t22_262\" style=\"top: 60567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A tabela seguinte apresenta a movimenta\u00e7\u00e3o nos instrumentos de N\u00edvel 3 para os exerc\u00edcios de 2023 e 2022: </span><span class=\"S435B S2AF4 S2 c5512552a\" id=\"t23_262\" style=\"top: 60596px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S435C S2AF4 S2 c55131lzk\" id=\"t24_262\" style=\"top: 60596px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S435D S2AF4 S2 c5514q6pg\" id=\"t25_262\" style=\"top: 60626px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S435E S2AF6 S2 c5515qznk\" id=\"t26_262\" style=\"top: 60626px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S435F S2AF6 S2 c5516v68t\" id=\"t27_262\" style=\"top: 60626px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.925 </span><span class=\"S4360 S2AF6 S2 c5517fe6y\" id=\"t28_262\" style=\"top: 60641px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S4361 S2AF6 S2 c5518ard4\" id=\"t29_262\" style=\"top: 60641px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S4362 S2AF6 S2 c551901v6\" id=\"t2a_262\" style=\"top: 60641px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87 </span><span class=\"S4363 S2AF6 S2 c55206hcx\" id=\"t2b_262\" style=\"top: 60655px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es </span><span class=\"S4364 S2AF6 S2 c5521p6w5\" id=\"t2c_262\" style=\"top: 60655px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(396) </span><span class=\"S4365 S2AF6 S2 c55220eal\" id=\"t2d_262\" style=\"top: 60655px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S4366 S2AF6 S2 c5523j7ja\" id=\"t2e_262\" style=\"top: 60669px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S4367 S2AF6 S2 c55240f2c\" id=\"t2f_262\" style=\"top: 60669px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">244 </span><span class=\"S4368 S2AF6 S2 c55253f8i\" id=\"t2g_262\" style=\"top: 60669px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">266 </span><span class=\"S4369 S2AF4 S2 c5526xjdu\" id=\"t2h_262\" style=\"top: 60687px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S436A S2AF6 S2 c5527uv96\" id=\"t2i_262\" style=\"top: 60687px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S436B S2AF6 S2 c5528a1e1\" id=\"t2j_262\" style=\"top: 60687px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S436C S2AF6 S2 c5529wyzs\" id=\"t2k_262\" style=\"top: 60719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es em 2023 referem-se ao investimento na Glarevision, S.A., na sequ\u00eancia da convers\u00e3o de presta\u00e7\u00f5es suplementares quase- </span><span class=\"S436D S2AF6 S2 c553063fy\" id=\"t2l_262\" style=\"top: 60734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">capital, acrescida dos juros, em capital (ver nota 37, iii)). J\u00e1 as aliena\u00e7\u00f5es respeitam \u00e0 dissolu\u00e7\u00e3o do FCR Istart I, gerando uma menos- </span><span class=\"S436E S2AF6 S2 c5531yqys\" id=\"t2m_262\" style=\"top: 60750px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valia de 100m\u20ac (ver nota 31) e um encaixe de 296m\u20ac. </span><span class=\"S436F S2AF6 S2 c5532fzgm\" id=\"t2n_262\" style=\"top: 60777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 registadas no exerc\u00edcio refletem essencialmente a valoriza\u00e7\u00e3o dos </span><span class=\"S4370 S2AF6 S2 c5533cra1\" id=\"t2o_262\" style=\"top: 60792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">investimentos na Feedzai, S.A. (239m\u20ac), Habit Analytics PT, Lda. (17m\u20ac) e Aixtel, S.A. (6m\u20ac), parcialmente anulada pela desvaloriza\u00e7\u00e3o </span><span class=\"S4371 S2AF6 S2 c5534wd2t\" id=\"t2p_262\" style=\"top: 60808px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do investimento na Globaleda, S.A. (-17m\u20ac). As varia\u00e7\u00f5es positivas do justo valor foram reconhecidas em resultados e inclu\u00eddas em </span><span class=\"S4372 S2AF6 S2 c5535ysiq\" id=\"t2q_262\" style=\"top: 60823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2018Rendimentos financeiros\u2019 (ver nota 30), enquanto que as varia\u00e7\u00f5es negativas foram reconhecidas em resultados e inclu\u00eddas em \u2018Gastos </span><span class=\"S4373 S2AF6 S2 c55369vou\" id=\"t2r_262\" style=\"top: 60838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 (ver nota 31). </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S4384 S2AF6 S2 c5556adur\" id=\"ti_263\" style=\"top: 61385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com as an\u00e1lises de sensibilidade efetuadas, um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC resultaria numa varia\u00e7\u00e3o </span><span class=\"S4385 S2AF6 S2 c5557u6s4\" id=\"tj_263\" style=\"top: 61400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do justo valor da Feedzai, S.A. de cerca de -871m\u20ac e +1.001m\u20ac, respetivamente. J\u00e1 um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 0,5 p.p. na </span><span class=\"S4386 S2AF6 S2 c5558o80v\" id=\"tk_263\" style=\"top: 61415px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de crescimento impl\u00edcita no c\u00e1lculo do Valor Terminal ('Terminal Value') da avalia\u00e7\u00e3o, com todas as outras vari\u00e1veis constantes, </span><span class=\"S4387 S2AF6 S2 c55591nfo\" id=\"tl_263\" style=\"top: 61431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultaria numa varia\u00e7\u00e3o do justo valor de cerca de +281m\u20ac e -263m\u20ac, respetivamente. </span><span class=\"S4388 S2AF6 S2 c556024g7\" id=\"tm_263\" style=\"top: 61458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui uma equipa respons\u00e1vel pelas mensura\u00e7\u00f5es de justo valor de N\u00edvel 3 das participadas detidas essencialmente pelos fundos </span><span class=\"S4389 S2AF6 S2 c5561le87\" id=\"tn_263\" style=\"top: 61473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital +Inova\u00e7\u00e3o, que reporta diretamente ao </span><span class=\"S438A S2EAB S2 c5562crj2\" id=\"to_263\" style=\"top: 61473px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Chief Financial Officer </span><span class=\"S438B S2AF6 S2 c5563n7xf\" id=\"tp_263\" style=\"top: 61489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(CFO). As discuss\u00f5es dos processos e resultados das valoriza\u00e7\u00f5es s\u00e3o realizadas entre o CFO e a equipa de avalia\u00e7\u00e3o pelo menos uma vez </span><span class=\"S438C S2AF6 S2 c5564bczh\" id=\"tq_263\" style=\"top: 61504px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a cada seis meses, de acordo com os per\u00edodos semestrais de relato do Grupo ao mercado. </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17321": {
   "value": "<span class=\"S3964 S2AF4 S2 c2867lz3w\" id=\"t2x_240\" style=\"top: 33237px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11. </span><span class=\"S3965 S2AF4 S2 c2868q6n1\" id=\"t2y_240\" style=\"top: 33237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S3966 S2AF4 S2 c286965fx\" id=\"t2z_240\" style=\"top: 33266px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3967 S2AF4 S2 c2870ds0v\" id=\"t30_240\" style=\"top: 33266px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3968 S2AF6 S2 c2871n4hp\" id=\"t31_240\" style=\"top: 33297px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos a partes relacionadas (nota 37 iii)) </span><span class=\"S3969 S2AF6 S2 c2872msjr\" id=\"t32_240\" style=\"top: 33297px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.527 </span><span class=\"S396A S2AF6 S2 c2873c4e1\" id=\"t33_240\" style=\"top: 33297px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.943 </span><span class=\"S396B S2AF6 S2 c2874u5k4\" id=\"t34_240\" style=\"top: 33311px; left: 98px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S396C S2AF6 S2 c2875lsdw\" id=\"t35_240\" style=\"top: 33311px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adiantamentos por conta de investimentos financeiros </span><span class=\"S396D S2AF6 S2 c28767ne4\" id=\"t36_240\" style=\"top: 33311px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S396E S2AF6 S2 c28778gev\" id=\"t37_240\" style=\"top: 33311px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S396F S2AF6 S2 c2878o5wz\" id=\"t38_240\" style=\"top: 33325px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3970 S2AF6 S2 c2879dwqx\" id=\"t39_240\" style=\"top: 33325px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos a receber relativos a projetos financiados (nota 25) </span><span class=\"S3971 S2AF6 S2 c2880b93d\" id=\"t3a_240\" style=\"top: 33325px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">917 </span><span class=\"S3972 S2AF6 S2 c2881n0ko\" id=\"t3b_240\" style=\"top: 33325px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3973 S2AF6 S2 c2882ryiv\" id=\"t3c_240\" style=\"top: 33339px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento por imparidade de empr\u00e9stimos a partes relacionadas (nota 37 iii)) </span><span class=\"S3974 S2AF6 S2 c2883evgj\" id=\"t3d_240\" style=\"top: 33339px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.978) </span><span class=\"S3975 S2AF6 S2 c2884i3vn\" id=\"t3e_240\" style=\"top: 33339px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.262) </span><span class=\"S3976 S2AF6 S2 c288535e9\" id=\"t3f_240\" style=\"top: 33357px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S3977 S2AF6 S2 c28863pjb\" id=\"t3g_240\" style=\"top: 33357px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S3978 S2AF6 S2 c2887n8zj\" id=\"t3h_240\" style=\"top: 33389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Adiantamento por conta da cria\u00e7\u00e3o de uma nova subsidi\u00e1ria (Alemanha), que ocorreu nos primeiros meses do ano de 2023 (ver nota </span><span class=\"S3979 S2AF6 S2 c2888g3w5\" id=\"t3i_240\" style=\"top: 33404px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6). </span><span class=\"S397A S2AF6 S2 c2889a364\" id=\"t3j_240\" style=\"top: 33420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) Valor a receber do subs\u00eddio no \u00e2mbito do PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia com maturidade superior a 12 meses. A parcela </span><span class=\"S397B S2AF6 S2 c28903vey\" id=\"t3k_240\" style=\"top: 33435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com maturidade inferior a 12 meses, encontra-se inclu\u00edda em 'Clientes e outras contas a receber' (ver nota 13). </span><span class=\"S397C S2AF6 S2 c28911bwa\" id=\"t3l_240\" style=\"top: 33468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022, a Novabase Capital S.C.R., S.A., juntamente com a compra da participa\u00e7\u00e3o da Powerdata, Lda. \u00e0 associada Novabase Capital </span><span class=\"S397D S2AF6 S2 c2892rnt6\" id=\"t3m_240\" style=\"top: 33484px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fundo Capital Risco (pr\u00e9via \u00e0 sua liquida\u00e7\u00e3o), ficou com o direito \u00e0s presta\u00e7\u00f5es suplementares, no montante de 994m\u20ac. Como o valor </span><span class=\"S397E S2AF6 S2 c2893o1t7\" id=\"t3n_240\" style=\"top: 33499px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edstico destas presta\u00e7\u00f5es suplementares, no momento da compra, era zero, o Grupo reconheceu o direito \u00e0s presta\u00e7\u00f5es </span><span class=\"S397F S2AF6 S2 c289425k7\" id=\"t3o_240\" style=\"top: 33514px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suplementares e uma imparidade de igual montante. Em 2023, a Powerdata, Lda. foi liquidada, pelo que procedeu-se ao abate da </span><span class=\"S3980 S2AF6 S2 c2895agxy\" id=\"t3p_240\" style=\"top: 33530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">totalidade das presta\u00e7\u00f5es suplementares nesta participada e \u00e0 utiliza\u00e7\u00e3o do valor provisionado, no montante de 1.242m\u20ac. </span><span class=\"S3981 S2AF6 S2 c28966reg\" id=\"t3q_240\" style=\"top: 33557px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, decorrente do processo de liquida\u00e7\u00e3o da Radical Innovation, Lda., a 31 de dezembro de 2023 as presta\u00e7\u00f5es </span><span class=\"S3982 S2AF6 S2 c2897a08y\" id=\"t3r_240\" style=\"top: 33573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suplementares nesta participada e a respetiva imparidade foram classificadas como correntes (nota 13). </span><span class=\"S3983 S2AF6 S2 c2898sw7f\" id=\"t3s_240\" style=\"top: 33600px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3984 S2AF6 S2 c2901eeo2\" id=\"t3_241\" style=\"top: 33918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de ajustamentos para empr\u00e9stimos a partes relacionadas s\u00e3o analisados como segue: </span><span class=\"S3819 S2AF4 S2 c29020odb\" id=\"t4_241\" style=\"top: 33948px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c29037efy\" id=\"t5_241\" style=\"top: 33948px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3985 S2AF4 S2 c29044ebo\" id=\"t6_241\" style=\"top: 33978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3986 S2AF6 S2 c29050xau\" id=\"t7_241\" style=\"top: 33978px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.262 </span><span class=\"S3987 S2AF6 S2 c2906pwit\" id=\"t8_241\" style=\"top: 33978px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.251 </span><span class=\"S3988 S2AF6 S2 c2907nazs\" id=\"t9_241\" style=\"top: 33992px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade (nota 31) </span><span class=\"S3989 S2AF6 S2 c2908whtq\" id=\"ta_241\" style=\"top: 33992px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">430 </span><span class=\"S398A S2AF6 S2 c2909yp10\" id=\"tb_241\" style=\"top: 33992px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S398B S2AF6 S2 c2910szzc\" id=\"tc_241\" style=\"top: 34006px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade (nota 30) </span><span class=\"S398C S2AF6 S2 c2911bp9v\" id=\"td_241\" style=\"top: 34006px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S398D S2AF6 S2 c2912c0rt\" id=\"te_241\" style=\"top: 34006px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S398E S2AF6 S2 c29133vcp\" id=\"tf_241\" style=\"top: 34021px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer\u00eancias </span><span class=\"S398F S2AF6 S2 c2914svwm\" id=\"tg_241\" style=\"top: 34021px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(472) </span><span class=\"S3990 S2AF6 S2 c2915uzts\" id=\"th_241\" style=\"top: 34021px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">994 </span><span class=\"S3991 S2AF6 S2 c2916l3cf\" id=\"ti_241\" style=\"top: 34035px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Utiliza\u00e7\u00e3o / abates </span><span class=\"S3992 S2AF6 S2 c29179sbx\" id=\"tj_241\" style=\"top: 34035px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.242) </span><span class=\"S3993 S2AF6 S2 c29182955\" id=\"tk_241\" style=\"top: 34035px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3994 S2AF4 S2 c2919s996\" id=\"tl_241\" style=\"top: 34053px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3995 S2AF6 S2 c2920a5r3\" id=\"tm_241\" style=\"top: 34053px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.978 </span><span class=\"S3996 S2AF6 S2 c2921ejej\" id=\"tn_241\" style=\"top: 34053px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.262 </span><span class=\"S3B4A S2AF4 S2 c3363131l\" id=\"t1l_243\" style=\"top: 37250px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16. </span><span class=\"S3B4B S2AF4 S2 c3364a84i\" id=\"t1m_243\" style=\"top: 37250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S3B4C S2AF6 S2 c33651hen\" id=\"t1n_243\" style=\"top: 37278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os valores registados relativos ao pagamento antecipado de servi\u00e7os contratados s\u00e3o como segue: </span><span class=\"S3B4D S2AF4 S2 c3366dv4n\" id=\"t1o_243\" style=\"top: 37307px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B4E S2AF4 S2 c33672hlz\" id=\"t1p_243\" style=\"top: 37307px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B4F S2AF6 S2 c3368noi1\" id=\"t1q_243\" style=\"top: 37337px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consultoria </span><span class=\"S3B50 S2AF6 S2 c3369wfyk\" id=\"t1r_243\" style=\"top: 37337px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.414 </span><span class=\"S3B51 S2AF6 S2 c33700qhv\" id=\"t1s_243\" style=\"top: 37337px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.928 </span><span class=\"S3B52 S2AF6 S2 c337105jg\" id=\"t1t_243\" style=\"top: 37352px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Licen\u00e7as software </span><span class=\"S3B53 S2AF6 S2 c337204co\" id=\"t1u_243\" style=\"top: 37352px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">172 </span><span class=\"S3B54 S2AF6 S2 c3373q19r\" id=\"t1v_243\" style=\"top: 37352px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.103 </span><span class=\"S3B55 S2AF6 S2 c33749zak\" id=\"t1w_243\" style=\"top: 37366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3B56 S2AF6 S2 c3375iihp\" id=\"t1x_243\" style=\"top: 37366px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">374 </span><span class=\"S3B57 S2AF6 S2 c3376hyqe\" id=\"t1y_243\" style=\"top: 37366px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">496 </span><span class=\"S3B58 S2AF6 S2 c3377og4s\" id=\"t1z_243\" style=\"top: 37380px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Manuten\u00e7\u00e3o de software </span><span class=\"S3B59 S2AF6 S2 c33780x21\" id=\"t20_243\" style=\"top: 37380px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">197 </span><span class=\"S3B5A S2AF6 S2 c3379nw08\" id=\"t21_243\" style=\"top: 37380px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">76 </span><span class=\"S3B5B S2AF6 S2 c3380h29n\" id=\"t22_243\" style=\"top: 37394px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros servi\u00e7os especializados </span><span class=\"S3B5C S2AF6 S2 c338101w2\" id=\"t23_243\" style=\"top: 37394px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">213 </span><span class=\"S3B5D S2AF6 S2 c3382a1dd\" id=\"t24_243\" style=\"top: 37394px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">323 </span><span class=\"S3B5E S2AF6 S2 c3383jae4\" id=\"t25_243\" style=\"top: 37408px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aluguer de instala\u00e7\u00f5es </span><span class=\"S3B5F S2AF6 S2 c3384eypd\" id=\"t26_243\" style=\"top: 37408px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3B60 S2AF6 S2 c3385n9sc\" id=\"t27_243\" style=\"top: 37408px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S3B61 S2AF6 S2 c3386lkp3\" id=\"t28_243\" style=\"top: 37427px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.388 </span><span class=\"S3B62 S2AF6 S2 c33872owh\" id=\"t29_243\" style=\"top: 37427px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.963 </span><span class=\"S3B63 S2AF6 S2 c3388gw1z\" id=\"t2a_243\" style=\"top: 37458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o correto balanceamento dos servi\u00e7os prestados por terceiros, foram especializados custos que ser\u00e3o refletidos nos resultados do </span><span class=\"S3B64 S2AF6 S2 c3389igbz\" id=\"t2b_243\" style=\"top: 37474px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo per\u00edodo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17322": {
   "value": "<span class=\"S3964 S2AF4 S2 c2867lz3w\" id=\"t2x_240\" style=\"top: 33237px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11. </span><span class=\"S3965 S2AF4 S2 c2868q6n1\" id=\"t2y_240\" style=\"top: 33237px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos n\u00e3o correntes </span><span class=\"S3966 S2AF4 S2 c286965fx\" id=\"t2z_240\" style=\"top: 33266px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3967 S2AF4 S2 c2870ds0v\" id=\"t30_240\" style=\"top: 33266px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3968 S2AF6 S2 c2871n4hp\" id=\"t31_240\" style=\"top: 33297px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimos a partes relacionadas (nota 37 iii)) </span><span class=\"S3969 S2AF6 S2 c2872msjr\" id=\"t32_240\" style=\"top: 33297px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.527 </span><span class=\"S396A S2AF6 S2 c2873c4e1\" id=\"t33_240\" style=\"top: 33297px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.943 </span><span class=\"S396B S2AF6 S2 c2874u5k4\" id=\"t34_240\" style=\"top: 33311px; left: 98px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S396C S2AF6 S2 c2875lsdw\" id=\"t35_240\" style=\"top: 33311px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adiantamentos por conta de investimentos financeiros </span><span class=\"S396D S2AF6 S2 c28767ne4\" id=\"t36_240\" style=\"top: 33311px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S396E S2AF6 S2 c28778gev\" id=\"t37_240\" style=\"top: 33311px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25 </span><span class=\"S396F S2AF6 S2 c2878o5wz\" id=\"t38_240\" style=\"top: 33325px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3970 S2AF6 S2 c2879dwqx\" id=\"t39_240\" style=\"top: 33325px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldos a receber relativos a projetos financiados (nota 25) </span><span class=\"S3971 S2AF6 S2 c2880b93d\" id=\"t3a_240\" style=\"top: 33325px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">917 </span><span class=\"S3972 S2AF6 S2 c2881n0ko\" id=\"t3b_240\" style=\"top: 33325px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3973 S2AF6 S2 c2882ryiv\" id=\"t3c_240\" style=\"top: 33339px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento por imparidade de empr\u00e9stimos a partes relacionadas (nota 37 iii)) </span><span class=\"S3974 S2AF6 S2 c2883evgj\" id=\"t3d_240\" style=\"top: 33339px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.978) </span><span class=\"S3975 S2AF6 S2 c2884i3vn\" id=\"t3e_240\" style=\"top: 33339px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.262) </span><span class=\"S3976 S2AF6 S2 c288535e9\" id=\"t3f_240\" style=\"top: 33357px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.466 </span><span class=\"S3977 S2AF6 S2 c28863pjb\" id=\"t3g_240\" style=\"top: 33357px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S3978 S2AF6 S2 c2887n8zj\" id=\"t3h_240\" style=\"top: 33389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Adiantamento por conta da cria\u00e7\u00e3o de uma nova subsidi\u00e1ria (Alemanha), que ocorreu nos primeiros meses do ano de 2023 (ver nota </span><span class=\"S3979 S2AF6 S2 c2888g3w5\" id=\"t3i_240\" style=\"top: 33404px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6). </span><span class=\"S397A S2AF6 S2 c2889a364\" id=\"t3j_240\" style=\"top: 33420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) Valor a receber do subs\u00eddio no \u00e2mbito do PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia com maturidade superior a 12 meses. A parcela </span><span class=\"S397B S2AF6 S2 c28903vey\" id=\"t3k_240\" style=\"top: 33435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com maturidade inferior a 12 meses, encontra-se inclu\u00edda em 'Clientes e outras contas a receber' (ver nota 13). </span><span class=\"S397C S2AF6 S2 c28911bwa\" id=\"t3l_240\" style=\"top: 33468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2022, a Novabase Capital S.C.R., S.A., juntamente com a compra da participa\u00e7\u00e3o da Powerdata, Lda. \u00e0 associada Novabase Capital </span><span class=\"S397D S2AF6 S2 c2892rnt6\" id=\"t3m_240\" style=\"top: 33484px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fundo Capital Risco (pr\u00e9via \u00e0 sua liquida\u00e7\u00e3o), ficou com o direito \u00e0s presta\u00e7\u00f5es suplementares, no montante de 994m\u20ac. Como o valor </span><span class=\"S397E S2AF6 S2 c2893o1t7\" id=\"t3n_240\" style=\"top: 33499px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edstico destas presta\u00e7\u00f5es suplementares, no momento da compra, era zero, o Grupo reconheceu o direito \u00e0s presta\u00e7\u00f5es </span><span class=\"S397F S2AF6 S2 c289425k7\" id=\"t3o_240\" style=\"top: 33514px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suplementares e uma imparidade de igual montante. Em 2023, a Powerdata, Lda. foi liquidada, pelo que procedeu-se ao abate da </span><span class=\"S3980 S2AF6 S2 c2895agxy\" id=\"t3p_240\" style=\"top: 33530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">totalidade das presta\u00e7\u00f5es suplementares nesta participada e \u00e0 utiliza\u00e7\u00e3o do valor provisionado, no montante de 1.242m\u20ac. </span><span class=\"S3981 S2AF6 S2 c28966reg\" id=\"t3q_240\" style=\"top: 33557px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, decorrente do processo de liquida\u00e7\u00e3o da Radical Innovation, Lda., a 31 de dezembro de 2023 as presta\u00e7\u00f5es </span><span class=\"S3982 S2AF6 S2 c2897a08y\" id=\"t3r_240\" style=\"top: 33573px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suplementares nesta participada e a respetiva imparidade foram classificadas como correntes (nota 13). </span><span class=\"S3983 S2AF6 S2 c2898sw7f\" id=\"t3s_240\" style=\"top: 33600px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3984 S2AF6 S2 c2901eeo2\" id=\"t3_241\" style=\"top: 33918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos de ajustamentos para empr\u00e9stimos a partes relacionadas s\u00e3o analisados como segue: </span><span class=\"S3819 S2AF4 S2 c29020odb\" id=\"t4_241\" style=\"top: 33948px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c29037efy\" id=\"t5_241\" style=\"top: 33948px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3985 S2AF4 S2 c29044ebo\" id=\"t6_241\" style=\"top: 33978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3986 S2AF6 S2 c29050xau\" id=\"t7_241\" style=\"top: 33978px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.262 </span><span class=\"S3987 S2AF6 S2 c2906pwit\" id=\"t8_241\" style=\"top: 33978px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.251 </span><span class=\"S3988 S2AF6 S2 c2907nazs\" id=\"t9_241\" style=\"top: 33992px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade (nota 31) </span><span class=\"S3989 S2AF6 S2 c2908whtq\" id=\"ta_241\" style=\"top: 33992px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">430 </span><span class=\"S398A S2AF6 S2 c2909yp10\" id=\"tb_241\" style=\"top: 33992px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S398B S2AF6 S2 c2910szzc\" id=\"tc_241\" style=\"top: 34006px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade (nota 30) </span><span class=\"S398C S2AF6 S2 c2911bp9v\" id=\"td_241\" style=\"top: 34006px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S398D S2AF6 S2 c2912c0rt\" id=\"te_241\" style=\"top: 34006px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S398E S2AF6 S2 c29133vcp\" id=\"tf_241\" style=\"top: 34021px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transfer\u00eancias </span><span class=\"S398F S2AF6 S2 c2914svwm\" id=\"tg_241\" style=\"top: 34021px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(472) </span><span class=\"S3990 S2AF6 S2 c2915uzts\" id=\"th_241\" style=\"top: 34021px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">994 </span><span class=\"S3991 S2AF6 S2 c2916l3cf\" id=\"ti_241\" style=\"top: 34035px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Utiliza\u00e7\u00e3o / abates </span><span class=\"S3992 S2AF6 S2 c29179sbx\" id=\"tj_241\" style=\"top: 34035px; left: 611px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.242) </span><span class=\"S3993 S2AF6 S2 c29182955\" id=\"tk_241\" style=\"top: 34035px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3994 S2AF4 S2 c2919s996\" id=\"tl_241\" style=\"top: 34053px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3995 S2AF6 S2 c2920a5r3\" id=\"tm_241\" style=\"top: 34053px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.978 </span><span class=\"S3996 S2AF6 S2 c2921ejej\" id=\"tn_241\" style=\"top: 34053px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.262 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17814": {
   "value": "<span class=\"S3B26 S2AF4 S2 c33276dj4\" id=\"tl_243\" style=\"top: 36801px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15. </span><span class=\"S3B27 S2AF4 S2 c3328cmte\" id=\"tm_243\" style=\"top: 36801px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S3B28 S2AF6 S2 c3329cgrf\" id=\"tn_243\" style=\"top: 36829px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor dos instrumentos financeiros derivados pode ser apresentado da seguinte forma: </span><span class=\"S3B29 S2AF4 S2 c3330gljk\" id=\"to_243\" style=\"top: 36858px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos </span><span class=\"S3B2A S2AF4 S2 c33317zlg\" id=\"tp_243\" style=\"top: 36858px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos </span><span class=\"S3B2B S2AF4 S2 c3332f3fh\" id=\"tq_243\" style=\"top: 36876px; left: 424px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2C S2AF4 S2 c333339qt\" id=\"tr_243\" style=\"top: 36876px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2D S2AF4 S2 c3334u8p2\" id=\"ts_243\" style=\"top: 36876px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B2E S2AF4 S2 c3335d2lj\" id=\"tt_243\" style=\"top: 36876px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B2F S2EAB S2 c33360rjl\" id=\"tu_243\" style=\"top: 36906px; left: 113px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Forward </span><span class=\"S3B30 S2AF6 S2 c3337grvr\" id=\"tv_243\" style=\"top: 36906px; left: 162px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio </span><span class=\"S3B31 S2AF6 S2 c3338bn0h\" id=\"tw_243\" style=\"top: 36906px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B32 S2AF6 S2 c3339zfk4\" id=\"tx_243\" style=\"top: 36906px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B33 S2AF6 S2 c3340p5cd\" id=\"ty_243\" style=\"top: 36906px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B34 S2AF6 S2 c3341m62d\" id=\"tz_243\" style=\"top: 36906px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B35 S2AF6 S2 c3342rs1v\" id=\"t10_243\" style=\"top: 36925px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S3B36 S2AF6 S2 c3343d12z\" id=\"t11_243\" style=\"top: 36925px; left: 553px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S3B37 S2AF6 S2 c3344acne\" id=\"t12_243\" style=\"top: 36925px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S3B38 S2AF6 S2 c3345ij2e\" id=\"t13_243\" style=\"top: 36925px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S3B39 S2AF6 S2 c3346s7m2\" id=\"t14_243\" style=\"top: 36957px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo encontra-se exposto ao risco de taxa de c\u00e2mbio, em especial relativamente ao D\u00f3lar norte-americano, dado que algumas das </span><span class=\"S3B3A S2AF6 S2 c3347x5lu\" id=\"t15_243\" style=\"top: 36972px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suas subsidi\u00e1rias efetuam transa\u00e7\u00f5es nesta moeda. A exposi\u00e7\u00e3o da Novabase ao risco cambial adv\u00e9m tamb\u00e9m da presen\u00e7a em diversos </span><span class=\"S3B3B S2AF6 S2 c3348z63p\" id=\"t16_243\" style=\"top: 36987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercados, nomeadamente Reino Unido e Angola, muito embora a exposi\u00e7\u00e3o a estas geografias seja diminuta. </span><span class=\"S3B3C S2AF6 S2 c3349ptxj\" id=\"t17_243\" style=\"top: 37015px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os instrumentos financeiros utilizados para mitigar esta exposi\u00e7\u00e3o s\u00e3o os </span><span class=\"S3B3D S2EAB S2 c3350vioo\" id=\"t18_243\" style=\"top: 37015px; left: 504px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S3B3E S2AF6 S2 c3351p7hv\" id=\"t19_243\" style=\"top: 37015px; left: 558px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais contratados sobre a exposi\u00e7\u00e3o l\u00edquida \u00e0s </span><span class=\"S3B3F S2AF6 S2 c3352l789\" id=\"t1a_243\" style=\"top: 37030px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">divisas, de acordo com os prazos de recebimento e pagamento acordados com terceiros, de forma a fixar o c\u00e2mbio associado a estas </span><span class=\"S3B40 S2AF6 S2 c3353qm88\" id=\"t1b_243\" style=\"top: 37045px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">opera\u00e7\u00f5es. A natureza do risco coberto \u00e9 a varia\u00e7\u00e3o cambial registada nas transa\u00e7\u00f5es tituladas em divisas. </span><span class=\"S3B41 S2AF6 S2 c3354v0a5\" id=\"t1c_243\" style=\"top: 37073px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor \u00e9 classificado como ativo ou passivo n\u00e3o corrente se a maturidade remanescente for superior a 12 meses e como ativo ou </span><span class=\"S3B42 S2AF6 S2 c3355r3q4\" id=\"t1d_243\" style=\"top: 37088px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">passivo corrente se a sua maturidade for inferior a 12 meses. Em 2023, os instrumentos financeiros derivados foram classificados como </span><span class=\"S3B43 S2AF6 S2 c3356oeqj\" id=\"t1e_243\" style=\"top: 37103px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos correntes. Embora contratados com o objetivo de cobertura econ\u00f3mica, de acordo com as pol\u00edticas de gest\u00e3o de risco </span><span class=\"S3B44 S2AF6 S2 c3357ih91\" id=\"t1f_243\" style=\"top: 37119px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados foram reconhecidas em resultados (ver nota 2.21. (1)). A nota 39 fornece </span><span class=\"S3B45 S2AF6 S2 c3358jbmg\" id=\"t1g_243\" style=\"top: 37134px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">informa\u00e7\u00e3o sobre a hierarquia do justo valor destes ativos e passivos financeiros. </span><span class=\"S3B46 S2AF6 S2 c3359s7tl\" id=\"t1h_243\" style=\"top: 37162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo detinha contratos de venda de moeda a prazo com valor nocional de 19.248.760 USD (31.12.22: </span><span class=\"S3B47 S2AF6 S2 c33601tam\" id=\"t1i_243\" style=\"top: 37177px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23.399.430 USD) e contratos de compra de moeda a prazo com valor nocional de 4.706.048 USD (31.12.22: 3.826.542 USD). Tinha ainda </span><span class=\"S3B48 S2AF6 S2 c3361jlqo\" id=\"t1j_243\" style=\"top: 37192px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratos de venda de moeda a prazo com valor nocional de 829.059 GBP (31.12.22: 0 GBP) e contratos de compra de moeda a prazo </span><span class=\"S3B49 S2AF6 S2 c3362klvx\" id=\"t1k_243\" style=\"top: 37207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com valor nocional de 142.708 GBP (31.12.22: 0 GBP). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17855": {
   "value": "<span class=\"S3B4A S2AF4 S2 c3363131l\" id=\"t1l_243\" style=\"top: 37250px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16. </span><span class=\"S3B4B S2AF4 S2 c3364a84i\" id=\"t1m_243\" style=\"top: 37250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S3B4C S2AF6 S2 c33651hen\" id=\"t1n_243\" style=\"top: 37278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os valores registados relativos ao pagamento antecipado de servi\u00e7os contratados s\u00e3o como segue: </span><span class=\"S3B4D S2AF4 S2 c3366dv4n\" id=\"t1o_243\" style=\"top: 37307px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B4E S2AF4 S2 c33672hlz\" id=\"t1p_243\" style=\"top: 37307px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B4F S2AF6 S2 c3368noi1\" id=\"t1q_243\" style=\"top: 37337px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consultoria </span><span class=\"S3B50 S2AF6 S2 c3369wfyk\" id=\"t1r_243\" style=\"top: 37337px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.414 </span><span class=\"S3B51 S2AF6 S2 c33700qhv\" id=\"t1s_243\" style=\"top: 37337px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.928 </span><span class=\"S3B52 S2AF6 S2 c337105jg\" id=\"t1t_243\" style=\"top: 37352px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Licen\u00e7as software </span><span class=\"S3B53 S2AF6 S2 c337204co\" id=\"t1u_243\" style=\"top: 37352px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">172 </span><span class=\"S3B54 S2AF6 S2 c3373q19r\" id=\"t1v_243\" style=\"top: 37352px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.103 </span><span class=\"S3B55 S2AF6 S2 c33749zak\" id=\"t1w_243\" style=\"top: 37366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3B56 S2AF6 S2 c3375iihp\" id=\"t1x_243\" style=\"top: 37366px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">374 </span><span class=\"S3B57 S2AF6 S2 c3376hyqe\" id=\"t1y_243\" style=\"top: 37366px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">496 </span><span class=\"S3B58 S2AF6 S2 c3377og4s\" id=\"t1z_243\" style=\"top: 37380px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Manuten\u00e7\u00e3o de software </span><span class=\"S3B59 S2AF6 S2 c33780x21\" id=\"t20_243\" style=\"top: 37380px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">197 </span><span class=\"S3B5A S2AF6 S2 c3379nw08\" id=\"t21_243\" style=\"top: 37380px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">76 </span><span class=\"S3B5B S2AF6 S2 c3380h29n\" id=\"t22_243\" style=\"top: 37394px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros servi\u00e7os especializados </span><span class=\"S3B5C S2AF6 S2 c338101w2\" id=\"t23_243\" style=\"top: 37394px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">213 </span><span class=\"S3B5D S2AF6 S2 c3382a1dd\" id=\"t24_243\" style=\"top: 37394px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">323 </span><span class=\"S3B5E S2AF6 S2 c3383jae4\" id=\"t25_243\" style=\"top: 37408px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aluguer de instala\u00e7\u00f5es </span><span class=\"S3B5F S2AF6 S2 c3384eypd\" id=\"t26_243\" style=\"top: 37408px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3B60 S2AF6 S2 c3385n9sc\" id=\"t27_243\" style=\"top: 37408px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S3B61 S2AF6 S2 c3386lkp3\" id=\"t28_243\" style=\"top: 37427px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.388 </span><span class=\"S3B62 S2AF6 S2 c33872owh\" id=\"t29_243\" style=\"top: 37427px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.963 </span><span class=\"S3B63 S2AF6 S2 c3388gw1z\" id=\"t2a_243\" style=\"top: 37458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o correto balanceamento dos servi\u00e7os prestados por terceiros, foram especializados custos que ser\u00e3o refletidos nos resultados do </span><span class=\"S3B64 S2AF6 S2 c3389igbz\" id=\"t2b_243\" style=\"top: 37474px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo per\u00edodo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17856": {
   "value": "<span class=\"S3B4A S2AF4 S2 c3363131l\" id=\"t1l_243\" style=\"top: 37250px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16. </span><span class=\"S3B4B S2AF4 S2 c3364a84i\" id=\"t1m_243\" style=\"top: 37250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos correntes </span><span class=\"S3B4C S2AF6 S2 c33651hen\" id=\"t1n_243\" style=\"top: 37278px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os valores registados relativos ao pagamento antecipado de servi\u00e7os contratados s\u00e3o como segue: </span><span class=\"S3B4D S2AF4 S2 c3366dv4n\" id=\"t1o_243\" style=\"top: 37307px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3B4E S2AF4 S2 c33672hlz\" id=\"t1p_243\" style=\"top: 37307px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3B4F S2AF6 S2 c3368noi1\" id=\"t1q_243\" style=\"top: 37337px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Consultoria </span><span class=\"S3B50 S2AF6 S2 c3369wfyk\" id=\"t1r_243\" style=\"top: 37337px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.414 </span><span class=\"S3B51 S2AF6 S2 c33700qhv\" id=\"t1s_243\" style=\"top: 37337px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.928 </span><span class=\"S3B52 S2AF6 S2 c337105jg\" id=\"t1t_243\" style=\"top: 37352px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Licen\u00e7as software </span><span class=\"S3B53 S2AF6 S2 c337204co\" id=\"t1u_243\" style=\"top: 37352px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">172 </span><span class=\"S3B54 S2AF6 S2 c3373q19r\" id=\"t1v_243\" style=\"top: 37352px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.103 </span><span class=\"S3B55 S2AF6 S2 c33749zak\" id=\"t1w_243\" style=\"top: 37366px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3B56 S2AF6 S2 c3375iihp\" id=\"t1x_243\" style=\"top: 37366px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">374 </span><span class=\"S3B57 S2AF6 S2 c3376hyqe\" id=\"t1y_243\" style=\"top: 37366px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">496 </span><span class=\"S3B58 S2AF6 S2 c3377og4s\" id=\"t1z_243\" style=\"top: 37380px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Manuten\u00e7\u00e3o de software </span><span class=\"S3B59 S2AF6 S2 c33780x21\" id=\"t20_243\" style=\"top: 37380px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">197 </span><span class=\"S3B5A S2AF6 S2 c3379nw08\" id=\"t21_243\" style=\"top: 37380px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">76 </span><span class=\"S3B5B S2AF6 S2 c3380h29n\" id=\"t22_243\" style=\"top: 37394px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros servi\u00e7os especializados </span><span class=\"S3B5C S2AF6 S2 c338101w2\" id=\"t23_243\" style=\"top: 37394px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">213 </span><span class=\"S3B5D S2AF6 S2 c3382a1dd\" id=\"t24_243\" style=\"top: 37394px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">323 </span><span class=\"S3B5E S2AF6 S2 c3383jae4\" id=\"t25_243\" style=\"top: 37408px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aluguer de instala\u00e7\u00f5es </span><span class=\"S3B5F S2AF6 S2 c3384eypd\" id=\"t26_243\" style=\"top: 37408px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3B60 S2AF6 S2 c3385n9sc\" id=\"t27_243\" style=\"top: 37408px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37 </span><span class=\"S3B61 S2AF6 S2 c3386lkp3\" id=\"t28_243\" style=\"top: 37427px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.388 </span><span class=\"S3B62 S2AF6 S2 c33872owh\" id=\"t29_243\" style=\"top: 37427px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.963 </span><span class=\"S3B63 S2AF6 S2 c3388gw1z\" id=\"t2a_243\" style=\"top: 37458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o correto balanceamento dos servi\u00e7os prestados por terceiros, foram especializados custos que ser\u00e3o refletidos nos resultados do </span><span class=\"S3B64 S2AF6 S2 c3389igbz\" id=\"t2b_243\" style=\"top: 37474px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3ximo per\u00edodo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f17923": {
   "value": "<span class=\"S3B82 S2AF6 S2 c34234fb1\" id=\"ty_244\" style=\"top: 38146px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 e 31 de dezembro de 2022 n\u00e3o existiam quaisquer restri\u00e7\u00f5es \u00e0 utiliza\u00e7\u00e3o dos saldos registados em caixa e </span><span class=\"S3B83 S2AF6 S2 c34244hei\" id=\"tz_244\" style=\"top: 38162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">seus equivalentes. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18168": {
   "value": "<span class=\"S3C57 S2AF4 S2 c3643vu7v\" id=\"t1c_246\" style=\"top: 40954px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19. </span><span class=\"S3C58 S2AF4 S2 c3644zpv9\" id=\"t1d_246\" style=\"top: 40954px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reservas e resultados acumulados </span><span class=\"S3C59 S2AF6 S2 c3645ht59\" id=\"t1e_246\" style=\"top: 40981px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os movimentos da rubrica 'Reservas e resultados acumulados' s\u00e3o analisados como segue: </span><span class=\"S3C5A S2AF4 S2 c3646t2pn\" id=\"t1f_246\" style=\"top: 41010px; left: 585px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3C5B S2AF4 S2 c3647thtu\" id=\"t1g_246\" style=\"top: 41010px; left: 680px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3C5C S2AF4 S2 c3648eosa\" id=\"t1h_246\" style=\"top: 41041px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S3C5D S2AF6 S2 c3649z3ts\" id=\"t1i_246\" style=\"top: 41041px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.436 </span><span class=\"S3C5E S2AF6 S2 c3650dugg\" id=\"t1j_246\" style=\"top: 41041px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.235 </span><span class=\"S3C5F S2AF6 S2 c3651giis\" id=\"t1k_246\" style=\"top: 41055px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados do ano anterior </span><span class=\"S3C60 S2AF6 S2 c36528tue\" id=\"t1l_246\" style=\"top: 41055px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.917 </span><span class=\"S3C61 S2AF6 S2 c3653pt72\" id=\"t1m_246\" style=\"top: 41055px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.706 </span><span class=\"S3C62 S2AF6 S2 c3654uf1e\" id=\"t1n_246\" style=\"top: 41069px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3C63 S2AF6 S2 c3655lj5x\" id=\"t1o_246\" style=\"top: 41069px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Redu\u00e7\u00e3o de capital (nota 18) </span><span class=\"S3C64 S2AF6 S2 c3656wrq5\" id=\"t1p_246\" style=\"top: 41069px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29.922 </span><span class=\"S3C65 S2AF6 S2 c3657p5oe\" id=\"t1q_246\" style=\"top: 41069px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.026 </span><span class=\"S3C66 S2AF6 S2 c3658ov4w\" id=\"t1r_246\" style=\"top: 41084px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamento de dividendos / remunera\u00e7\u00e3o acionista </span><span class=\"S3C67 S2AF6 S2 c3659doc4\" id=\"t1s_246\" style=\"top: 41084px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(10.827) </span><span class=\"S3C68 S2AF6 S2 c3660aeyi\" id=\"t1t_246\" style=\"top: 41084px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C69 S2AF6 S2 c366129c1\" id=\"t1u_246\" style=\"top: 41098px; left: 115px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7a cambial de opera\u00e7\u00f5es estrangeiras </span><span class=\"S3C6A S2AF6 S2 c3662anxr\" id=\"t1v_246\" style=\"top: 41098px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(465) </span><span class=\"S3C6B S2AF6 S2 c3663mh73\" id=\"t1w_246\" style=\"top: 41098px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">53 </span><span class=\"S3C6C S2AF6 S2 c3664mbz9\" id=\"t1x_246\" style=\"top: 41112px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) </span><span class=\"S3C6D S2AF6 S2 c3665nick\" id=\"t1y_246\" style=\"top: 41112px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o e venda de a\u00e7\u00f5es pr\u00f3prias (nota 18) </span><span class=\"S3C6E S2AF6 S2 c36660bd1\" id=\"t1z_246\" style=\"top: 41112px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17.207) </span><span class=\"S3C6F S2AF6 S2 c36673prr\" id=\"t20_246\" style=\"top: 41112px; left: 709px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.152) </span><span class=\"S3C70 S2AF6 S2 c3668upyi\" id=\"t21_246\" style=\"top: 41126px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos baseados em a\u00e7\u00f5es (nota 18) </span><span class=\"S3C71 S2AF6 S2 c3669w72y\" id=\"t22_246\" style=\"top: 41126px; left: 623px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.306 </span><span class=\"S3C72 S2AF6 S2 c3670558k\" id=\"t23_246\" style=\"top: 41126px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">568 </span><span class=\"S3C73 S2AF6 S2 c3671jw4v\" id=\"t24_246\" style=\"top: 41140px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pagamentos baseados em a\u00e7\u00f5es \u2013 exerc\u00edcio das op\u00e7\u00f5es (nota 18) </span><span class=\"S3C74 S2AF6 S2 c3672clai\" id=\"t25_246\" style=\"top: 41140px; left: 638px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(3) </span><span class=\"S3C75 S2AF6 S2 c3673mlq5\" id=\"t26_246\" style=\"top: 41140px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C76 S2AF6 S2 c3674c5iq\" id=\"t27_246\" style=\"top: 41154px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transa\u00e7\u00f5es com interesses que n\u00e3o controlam </span><span class=\"S3C77 S2AF6 S2 c3675qe9h\" id=\"t28_246\" style=\"top: 41154px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C78 S2AF6 S2 c3676mvbp\" id=\"t29_246\" style=\"top: 41154px; left: 743px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3C79 S2AF4 S2 c36775c5t\" id=\"t2a_246\" style=\"top: 41173px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S3C7A S2AF6 S2 c36789f34\" id=\"t2b_246\" style=\"top: 41173px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27.449 </span><span class=\"S3C7B S2AF6 S2 c3679menk\" id=\"t2c_246\" style=\"top: 41173px; left: 711px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16.436 </span><span class=\"S3C7C S2AF6 S2 c3680wqwm\" id=\"t2d_246\" style=\"top: 41204px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Corresponde ao montante da redu\u00e7\u00e3o de capital por redu\u00e7\u00e3o do valor nominal das a\u00e7\u00f5es representativas da totalidade do capital </span><span class=\"S3C7D S2AF6 S2 c36817ou3\" id=\"t2e_246\" style=\"top: 41220px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">destinado a libertar reservas para a Oferta P\u00fablica de Aquisi\u00e7\u00e3o (32.029m\u20ac), adicionado do acerto correspondente da rubrica \u2018A\u00e7\u00f5es </span><span class=\"S3C7E S2AF6 S2 c368204t3\" id=\"t2f_246\" style=\"top: 41235px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pr\u00f3prias\u2019 para o novo valor nominal (-2.107m\u20ac). </span><span class=\"S3C7F S2AF6 S2 c3683noz5\" id=\"t2g_246\" style=\"top: 41250px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(**) Corresponde ao pr\u00e9mio para o custo de aquisi\u00e7\u00e3o relativamente \u00e0s a\u00e7\u00f5es pr\u00f3prias adquiridas em bolsa at\u00e9 \u00e0 suspens\u00e3o do programa </span><span class=\"S3C80 S2AF6 S2 c3684ekuj\" id=\"t2h_246\" style=\"top: 41266px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de recompra de a\u00e7\u00f5es pr\u00f3prias da Novabase (55m\u20ac) e no \u00e2mbito da OPA (17.152m\u20ac). </span><span class=\"S3C81 S2AF6 S2 c3685de1s\" id=\"t2i_246\" style=\"top: 41299px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em Assembleia Geral de Acionistas de 24 de maio de 2023 foi aprovado o pagamento de um dividendo por a\u00e7\u00e3o de 0,10 Euros </span><span class=\"S3C82 S2AF6 S2 c3686p3nf\" id=\"t2j_246\" style=\"top: 41314px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">relativamente ao n\u00famero total de a\u00e7\u00f5es emitidas (ver nota 35). Foi ainda aprovado o pagamento aos acionistas do montante de 8.910m\u20ac, </span><span class=\"S3C83 S2AF6 S2 c3687enup\" id=\"t2k_246\" style=\"top: 41330px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a t\u00edtulo de distribui\u00e7\u00e3o de reservas livres, correspondente a 0,32 Euros por a\u00e7\u00e3o. O montante global da distribui\u00e7\u00e3o aos acionistas </span><span class=\"S3C84 S2AF6 S2 c3688ixg8\" id=\"t2l_246\" style=\"top: 41345px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ascendeu, assim, a 11.694m\u20ac, correspondente a 0,42 Euros por a\u00e7\u00e3o. O pagamento, ocorrido em junho de 2023, ascendeu a 10.827m\u20ac, </span><span class=\"S3C85 S2AF6 S2 c3689yp2u\" id=\"t2m_246\" style=\"top: 41360px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">sendo que a diferen\u00e7a corresponde \u00e0 remunera\u00e7\u00e3o das a\u00e7\u00f5es pr\u00f3prias em carteira, que ficou na Novabase. </span><span class=\"S3C86 S2AF6 S2 c3690zg67\" id=\"t2n_246\" style=\"top: 41388px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com o pagamento dos referidos montantes, deu-se por cumprida a inten\u00e7\u00e3o manifestada pelo Conselho de Administra\u00e7\u00e3o da Novabase </span><span class=\"S3C87 S2AF6 S2 c369134rq\" id=\"t2o_246\" style=\"top: 41403px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nos termos do </span><span class=\"S3C88 S2EAB S2 c3692p748\" id=\"t2p_246\" style=\"top: 41403px; left: 171px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Strategy Update </span><span class=\"S3C89 S2AF6 S2 c3693e4ba\" id=\"t2q_246\" style=\"top: 41403px; left: 264px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2019+, de pagar aos acionistas um total por a\u00e7\u00e3o de 1,50 Euros no per\u00edodo entre 2019 e 2023. </span><span class=\"S3C8A S2AF6 S2 c3694tmw9\" id=\"t2r_246\" style=\"top: 41431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o vigente, as empresas sediadas em Portugal que integram o Grupo Novabase s\u00e3o obrigadas a transferir para a </span><span class=\"S3C8B S2AF6 S2 c3695l337\" id=\"t2s_246\" style=\"top: 41446px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rubrica de reservas legais, no m\u00ednimo, 5% do resultado l\u00edquido anual, at\u00e9 que a mesma atinja pelo menos 20% do capital social. Esta </span><span class=\"S3C8C S2AF6 S2 c3696ru3u\" id=\"t2t_246\" style=\"top: 41461px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reserva n\u00e3o poder\u00e1 ser distribu\u00edda aos acionistas, podendo, contudo, ser utilizada para absorver preju\u00edzos e para incorpora\u00e7\u00e3o no capital </span><span class=\"S3C8D S2AF6 S2 c3697dp6g\" id=\"t2u_246\" style=\"top: 41477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">social. Para al\u00e9m disso, e nos termos do n.\u00ba 1 b) do artigo 324.\u00ba do C\u00f3digo das Sociedades Comerciais, a Novabase constitui uma reserva </span><span class=\"S3C8E S2AF6 S2 c3698q7kx\" id=\"t2v_246\" style=\"top: 41492px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">indispon\u00edvel de montante igual ao valor contabilizado em a\u00e7\u00f5es pr\u00f3prias (31.12.23: 0m\u20ac e 31.12.22: 3.900m\u20ac). </span><span class=\"S3A5E S2AF6 S2 c3701dlur\" id=\"t3_247\" style=\"top: 41718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, o Grupo realizou uma opera\u00e7\u00e3o com interesses que n\u00e3o controlam (INC) com o seguinte impacto: </span><span class=\"S3C8F S2AF4 S2 c3702fu0h\" id=\"t4_247\" style=\"top: 41774px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023 </span><span class=\"S3C90 S2AF4 S2 c37039j2h\" id=\"t5_247\" style=\"top: 41746px; left: 571px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Diminui\u00e7\u00e3o) / </span><span class=\"S3C91 S2AF4 S2 c3704wiie\" id=\"t6_247\" style=\"top: 41760px; left: 575px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aumento dos </span><span class=\"S3C92 S2AF4 S2 c3705o7si\" id=\"t7_247\" style=\"top: 41774px; left: 574px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">INC (nota 20) </span><span class=\"S3C93 S2AF4 S2 c37065hh7\" id=\"t8_247\" style=\"top: 41746px; left: 670px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito nos Cap. </span><span class=\"S3C94 S2AF4 S2 c3707iw5z\" id=\"t9_247\" style=\"top: 41760px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Pr\u00f3prios atrib. </span><span class=\"S3C95 S2AF4 S2 c37085eps\" id=\"ta_247\" style=\"top: 41774px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aos acionistas </span><span class=\"S3C96 S2AF6 S2 c3709uyqi\" id=\"tb_247\" style=\"top: 41798px; left: 95px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dilui\u00e7\u00e3o da participa\u00e7\u00e3o no capital social da Celfocus, S.A. em 9,939% </span><span class=\"S3C97 S2AF6 S2 c3710t8u4\" id=\"tc_247\" style=\"top: 41798px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3C98 S2AF6 S2 c3711hzct\" id=\"td_247\" style=\"top: 41798px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C99 S2AF6 S2 c3712fsg2\" id=\"te_247\" style=\"top: 41816px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">630 </span><span class=\"S3C9A S2AF6 S2 c37133hq8\" id=\"tf_247\" style=\"top: 41816px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(630) </span><span class=\"S3C9B S2AF6 S2 c3714egxn\" id=\"tg_247\" style=\"top: 41848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito do plano de desenvolvimento do neg\u00f3cio da Celfocus, S.A., e com o objetivo de promover o m\u00fatuo interesse duradouro do </span><span class=\"S3C9C S2AF6 S2 c3715hau3\" id=\"th_247\" style=\"top: 41863px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo Novabase e de um conjunto de colaboradores com responsabilidades de lideran\u00e7a operacional do Grupo no desenvolvimento e </span><span class=\"S3C9D S2AF6 S2 c3716tf9m\" id=\"ti_247\" style=\"top: 41878px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valoriza\u00e7\u00e3o desta empresa, foi executada uma opera\u00e7\u00e3o de parceria de capital durante o exerc\u00edcio de 2023, que culminou na aquisi\u00e7\u00e3o </span><span class=\"S3C9E S2AF6 S2 c3717mhcv\" id=\"tj_247\" style=\"top: 41894px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por estes de uma participa\u00e7\u00e3o minorit\u00e1ria indireta na Celfocus. </span><span class=\"S3C9F S2AF6 S2 c37185l52\" id=\"tk_247\" style=\"top: 41921px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A concretiza\u00e7\u00e3o desta opera\u00e7\u00e3o, cujas linhas gerais foram anunciadas ao mercado em comunicado de 27 de abril de 2023, envolveu numa </span><span class=\"S3CA0 S2AF6 S2 c3719m19n\" id=\"tl_247\" style=\"top: 41936px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">primeira fase a constitui\u00e7\u00e3o, entre os referidos colaboradores, de duas novas sociedades \u2013 Equipa Frutuosa, S.A.. e Rota Virtuosa, S.A., </span><span class=\"S3CA1 S2AF6 S2 c37207f56\" id=\"tm_247\" style=\"top: 41952px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas quais o Grupo Novabase adquiriu 76% do capital social (ver nota 6), </span><span class=\"S3CA2 S2AF6 S2 c3721eyjc\" id=\"tn_247\" style=\"top: 41952px; left: 488px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e numa segunda fase, a aquisi\u00e7\u00e3o pelas referidas sociedades de </span><span class=\"S3CA3 S2AF6 S2 c3722ob79\" id=\"to_247\" style=\"top: 41967px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">uma participa\u00e7\u00e3o agregada de 41,414% do capital da Celfocus S.A.. </span><span class=\"S3CA4 S2AF6 S2 c3723cfeg\" id=\"tp_247\" style=\"top: 41995px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Como resultado da opera\u00e7\u00e3o descrita, o Grupo diluiu a sua participa\u00e7\u00e3o no capital social da Celfocus S.A. para 90,061%, e </span><span class=\"S3CA5 S2AF6 S2 c3724v40q\" id=\"tq_247\" style=\"top: 42010px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consequentemente nas subsidi\u00e1rias integralmente detidas por esta, a saber, Bin\u00f3mio, Lda., Celfocus LTD, Celfocus B.V. e Celfocus GmbH. </span><span class=\"S3CA6 S2AF6 S2 c3725s3ih\" id=\"tr_247\" style=\"top: 42037px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Por se tratar de uma transa\u00e7\u00e3o com interesses que n\u00e3o controlam que n\u00e3o afeta o exerc\u00edcio do controlo, foi contabilizada como uma </span><span class=\"S3CA7 S2AF6 S2 c3726257l\" id=\"ts_247\" style=\"top: 42053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">transa\u00e7\u00e3o de capital pr\u00f3prio (i. e., transa\u00e7\u00e3o com detentores de capital pr\u00f3prio na sua qualidade de detentores). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18427": {
   "value": "<span class=\"S3D3A S2AF6 S2 c38763q61\" id=\"t2l_248\" style=\"top: 43635px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os empr\u00e9stimos do Grupo t\u00eam os seguintes tipos de </span><span class=\"S3D3B S2EAB S2 c3877i7nb\" id=\"t2m_248\" style=\"top: 43635px; left: 377px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants</span><span class=\"S3D3C S2AF6 S2 c387841wg\" id=\"t2n_248\" style=\"top: 43635px; left: 432px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">: </span><span class=\"S3D3D S2A51 S2 c38790u1n\" id=\"t2o_248\" style=\"top: 43666px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Covenants </span><span class=\"S3D3E S2AF6 S2 c3880q0bm\" id=\"t2p_248\" style=\"top: 43692px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3 </span><span class=\"S3D3F S2AF6 S2 c3881bndi\" id=\"t2q_248\" style=\"top: 43710px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 D\u00edvida l\u00edquida / EBITDA &lt;= 3,5 </span><span class=\"S3D40 S2AF6 S2 c38821rgd\" id=\"t2r_248\" style=\"top: 43727px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Autonomia financeira &gt;= 35%; D\u00edvida l\u00edquida / EBITDA &lt;= 4 </span><span class=\"S3D41 S2AF6 S2 c38831ptl\" id=\"t2s_248\" style=\"top: 43744px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital / n\u00e3o realiza\u00e7\u00e3o de redu\u00e7\u00e3o de capital em montantes significativos </span><span class=\"S3D42 S2AF6 S2 c3884abe9\" id=\"t2t_248\" style=\"top: 43761px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Varia\u00e7\u00e3o YoY do endividamento banc\u00e1rio &lt;= 20% </span><span class=\"S3D43 S2AF6 S2 c3885yxnk\" id=\"t2u_248\" style=\"top: 43779px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Gradua\u00e7\u00e3o </span><span class=\"S3D44 S2EAB S2 c3886qg9v\" id=\"t2v_248\" style=\"top: 43779px; left: 173px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pari passu </span><span class=\"S3D45 S2AF6 S2 c388722fj\" id=\"t2w_248\" style=\"top: 43779px; left: 233px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das obriga\u00e7\u00f5es </span><span class=\"S3D46 S2AF6 S2 c3888pb11\" id=\"t2x_248\" style=\"top: 43796px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3D47 S2EAB S2 c3889i1nu\" id=\"t2y_248\" style=\"top: 43796px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cross Default </span><span class=\"S3D48 S2AF6 S2 c3890ftq7\" id=\"t2z_248\" style=\"top: 43813px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Situa\u00e7\u00e3o tribut\u00e1ria e contributiva em dia </span><span class=\"S3D49 S2AF6 S2 c38918cyk\" id=\"t30_248\" style=\"top: 43831px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Presta\u00e7\u00e3o de contas </span><span class=\"S3D4A S2AF6 S2 c3892i1w8\" id=\"t31_248\" style=\"top: 43848px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Deveres de Informa\u00e7\u00e3o de Litig\u00e2ncia </span><span class=\"S3D4B S2AF6 S2 c3893cl5z\" id=\"t32_248\" style=\"top: 43866px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Seguros em vigor </span><span class=\"S3D4C S2AF6 S2 c3894m0ux\" id=\"t33_248\" style=\"top: 43895px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o Grupo estava a cumprir todos os </span><span class=\"S3D4D S2EAB S2 c3895ekah\" id=\"t34_248\" style=\"top: 43895px; left: 468px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenants </span><span class=\"S3D4E S2AF6 S2 c3896h4ow\" id=\"t35_248\" style=\"top: 43895px; left: 528px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">assumidos contratualmente, com exce\u00e7\u00e3o do </span><span class=\"S3D4F S2EAB S2 c38977x4v\" id=\"t36_248\" style=\"top: 43895px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">covenant </span><span class=\"S3D50 S2AF6 S2 c38984pi2\" id=\"t37_248\" style=\"top: 43910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">referente ao endividamento banc\u00e1rio do Bankinter, para o qual foi obtido o consentimento em janeiro de 2024. Assim, nos termos da IAS </span><span class=\"S3D51 S2AF6 S2 c3899epb2\" id=\"t38_248\" style=\"top: 43926px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1, a d\u00edvida de m\u00e9dio e longo prazo com esta institui\u00e7\u00e3o financeira, no montante de 1M\u20ac, foi classificada como corrente nestas </span><span class=\"S3D52 S2AF6 S2 c3900wmcw\" id=\"t39_248\" style=\"top: 43941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">demonstra\u00e7\u00f5es financeiras consolidadas. Nota ainda para referir que a Novabase comunicou a redu\u00e7\u00e3o de capital ocorrida em 2023 aos </span><span class=\"S3D53 S2AF6 S2 c39012hp1\" id=\"t3a_248\" style=\"top: 43956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">bancos, tendo recebido destes o seu consentimento, sem ren\u00fancia a quaisquer direitos ou garantias. </span><span class=\"S3A5D S2AF4 S2 c4562rofb\" id=\"t3_255\" style=\"top: 52118px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">36. </span><span class=\"S3FBF S2AF4 S2 c4563xdi9\" id=\"t4_255\" style=\"top: 52118px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Compromissos </span><span class=\"S3FC0 S2AF6 S2 c4564qvqr\" id=\"t5_255\" style=\"top: 52146px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os compromissos financeiros que n\u00e3o figuram na Demonstra\u00e7\u00e3o da Posi\u00e7\u00e3o Financeira Consolidada, referentes a garantias banc\u00e1rias </span><span class=\"S3FC1 S2AF6 S2 c4565wfet\" id=\"t6_255\" style=\"top: 52161px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prestadas a terceiros destinadas a servir de cau\u00e7\u00e3o aos projetos em curso e a loca\u00e7\u00f5es do Grupo ou decorrentes da aliena\u00e7\u00e3o de neg\u00f3cios, </span><span class=\"S3FC2 S2AF6 S2 c456608fx\" id=\"t7_255\" style=\"top: 52176px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o analisados como segue: </span><span class=\"S3FC3 S2AF4 S2 c4567i4dq\" id=\"t8_255\" style=\"top: 52207px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Banco </span><span class=\"S3FC4 S2AF4 S2 c45683rqq\" id=\"t9_255\" style=\"top: 52205px; left: 589px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3FC5 S2AF4 S2 c4569ra0l\" id=\"ta_255\" style=\"top: 52205px; left: 681px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3FC6 S2AF6 S2 c4570z7fl\" id=\"tb_255\" style=\"top: 52236px; left: 103px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3FC7 S2AF6 S2 c45711fol\" id=\"tc_255\" style=\"top: 52236px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S., S.A. </span><span class=\"S3FC8 S2AF6 S2 c4572y2m6\" id=\"td_255\" style=\"top: 52236px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BPI </span><span class=\"S3FC9 S2AF6 S2 c4573es6s\" id=\"te_255\" style=\"top: 52236px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.600 </span><span class=\"S3FCA S2AF6 S2 c45747wa7\" id=\"tf_255\" style=\"top: 52236px; left: 744px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3FCB S2AF6 S2 c4575fx3z\" id=\"tg_255\" style=\"top: 52250px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S., S.A. </span><span class=\"S3FCC S2AF6 S2 c4576pj7e\" id=\"th_255\" style=\"top: 52250px; left: 496px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S3FCD S2AF6 S2 c4577bvqc\" id=\"ti_255\" style=\"top: 52250px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3FCE S2AF6 S2 c4578wcnj\" id=\"tj_255\" style=\"top: 52250px; left: 718px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3FCF S2AF6 S2 c4579olb4\" id=\"tk_255\" style=\"top: 52265px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FD0 S2AF6 S2 c4580w5fg\" id=\"tl_255\" style=\"top: 52265px; left: 512px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BCP </span><span class=\"S3FD1 S2AF6 S2 c4581okon\" id=\"tm_255\" style=\"top: 52265px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48 </span><span class=\"S3FD2 S2AF6 S2 c4582pb60\" id=\"tn_255\" style=\"top: 52265px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">600 </span><span class=\"S3FD3 S2AF6 S2 c45831trh\" id=\"to_255\" style=\"top: 52279px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FD4 S2AF6 S2 c4584as6r\" id=\"tp_255\" style=\"top: 52279px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Santander </span><span class=\"S3FD5 S2AF6 S2 c4585ca0l\" id=\"tq_255\" style=\"top: 52279px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">220 </span><span class=\"S3FD6 S2AF6 S2 c4586akku\" id=\"tr_255\" style=\"top: 52279px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">220 </span><span class=\"S3FD7 S2AF6 S2 c458726zq\" id=\"ts_255\" style=\"top: 52293px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FD8 S2AF6 S2 c45886okh\" id=\"tt_255\" style=\"top: 52293px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S3FD9 S2AF6 S2 c4589t6do\" id=\"tu_255\" style=\"top: 52293px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20 </span><span class=\"S3FDA S2AF6 S2 c4590fjvm\" id=\"tv_255\" style=\"top: 52293px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20 </span><span class=\"S3FDB S2AF6 S2 c4591sixh\" id=\"tw_255\" style=\"top: 52307px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FDC S2AF6 S2 c4592gs1y\" id=\"tx_255\" style=\"top: 52307px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BPI </span><span class=\"S3FDD S2AF6 S2 c4593doun\" id=\"ty_255\" style=\"top: 52307px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">237 </span><span class=\"S3FDE S2AF6 S2 c4594q6tc\" id=\"tz_255\" style=\"top: 52307px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">216 </span><span class=\"S3FDF S2AF6 S2 c459548qy\" id=\"t10_255\" style=\"top: 52321px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Business Solutions, S.A. </span><span class=\"S3FE0 S2AF6 S2 c4596t57f\" id=\"t11_255\" style=\"top: 52321px; left: 496px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Bankinter </span><span class=\"S3FE1 S2AF6 S2 c4597pcw3\" id=\"t12_255\" style=\"top: 52321px; left: 649px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7 </span><span class=\"S3FE2 S2AF6 S2 c4598t9ft\" id=\"t13_255\" style=\"top: 52321px; left: 742px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7 </span><span class=\"S3FE3 S2AF6 S2 c4599f2r2\" id=\"t14_255\" style=\"top: 52336px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Neotalent, S.A. </span><span class=\"S3FE4 S2AF6 S2 c460081vs\" id=\"t15_255\" style=\"top: 52336px; left: 514px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">BPI </span><span class=\"S3FE5 S2AF6 S2 c4601mqcl\" id=\"t16_255\" style=\"top: 52336px; left: 651px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3FE6 S2AF6 S2 c4602guee\" id=\"t17_255\" style=\"top: 52336px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15 </span><span class=\"S3FE7 S2AF6 S2 c46037v05\" id=\"t18_255\" style=\"top: 52350px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S3FE8 S2AF6 S2 c4604pzus\" id=\"t19_255\" style=\"top: 52350px; left: 495px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Santander </span><span class=\"S3FE9 S2AF6 S2 c460575s5\" id=\"t1a_255\" style=\"top: 52350px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50 </span><span class=\"S3FEA S2AF6 S2 c4606lrxu\" id=\"t1b_255\" style=\"top: 52350px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">50 </span><span class=\"S3FEB S2AF6 S2 c46072pcn\" id=\"t1c_255\" style=\"top: 52364px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Celfocus, S.A. </span><span class=\"S3FEC S2AF6 S2 c4608zonl\" id=\"t1d_255\" style=\"top: 52364px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novo Banco </span><span class=\"S3FED S2AF6 S2 c4609u6eh\" id=\"t1e_255\" style=\"top: 52364px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">410 </span><span class=\"S3FEE S2AF6 S2 c4610ss65\" id=\"t1f_255\" style=\"top: 52364px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">410 </span><span class=\"S3FEF S2AF6 S2 c4611scpy\" id=\"t1g_255\" style=\"top: 52378px; left: 120px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Neotalent Espa\u00f1a S.A.U </span><span class=\"S3FF0 S2AF6 S2 c4612q931\" id=\"t1h_255\" style=\"top: 52378px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Abanca </span><span class=\"S3FF1 S2AF6 S2 c4613gj9j\" id=\"t1i_255\" style=\"top: 52378px; left: 651px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3FF2 S2AF6 S2 c4614j2v9\" id=\"t1j_255\" style=\"top: 52378px; left: 735px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">74 </span><span class=\"S3FF3 S2AF6 S2 c4615ow19\" id=\"t1k_255\" style=\"top: 52396px; left: 625px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.527 </span><span class=\"S3FF4 S2AF6 S2 c4616ubcy\" id=\"t1l_255\" style=\"top: 52396px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.547 </span><span class=\"S3FF5 S2AF6 S2 c4617esjp\" id=\"t1m_255\" style=\"top: 52428px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Garantia banc\u00e1ria prestada no \u00e2mbito da aliena\u00e7\u00e3o da Novabase Neotalent, S.A., cancelada no in\u00edcio de mar\u00e7o de 2024. </span><span class=\"S3FF6 S2AF6 S2 c4618cvbd\" id=\"t1n_255\" style=\"top: 52462px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito da aliena\u00e7\u00e3o da Novabase Neotalent, S.A. em dezembro de 2023, a Novabase assumiu os seguintes compromissos, </span><span class=\"S3FF7 S2AF6 S2 c4619frrs\" id=\"t1o_255\" style=\"top: 52477px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">solidariamente com os restantes Vendedores: </span><span class=\"S3FF8 S2AF6 S2 c4620xv4r\" id=\"t1p_255\" style=\"top: 52492px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade para as garantias referentes a titularidade, a\u00e7\u00f5es, e organiza\u00e7\u00e3o societ\u00e1ria no valor correspondente a 100% </span><span class=\"S3FF9 S2AF6 S2 c4621oxu1\" id=\"t1q_255\" style=\"top: 52507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do pre\u00e7o efetivamente recebido pelos Vendedores, pelo prazo de 2 anos, ou seja, at\u00e9 18 de dezembro de 2025; </span><span class=\"S3FFA S2AF6 S2 c4622r5xg\" id=\"t1r_255\" style=\"top: 52523px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade de 20% do pre\u00e7o efetivamente recebido pelos Vendedores durante 18 meses (dura\u00e7\u00e3o das garantias), i.e., </span><span class=\"S3FFB S2AF6 S2 c4623of4y\" id=\"t1s_255\" style=\"top: 52538px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">entre 18 de dezembro de 2023 e 18 de junho de 2025, com exce\u00e7\u00e3o de garantias no \u00e2mbito do RGPD cujo prazo \u00e9 de 5 anos, ou seja, at\u00e9 </span><span class=\"S3FFC S2AF6 S2 c46245fxn\" id=\"t1t_255\" style=\"top: 52553px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 de dezembro de 2028; </span><span class=\"S3FFD S2AF6 S2 c46251jx7\" id=\"t1u_255\" style=\"top: 52569px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade para as garantias referentes a responsabilidades fiscais e de Seguran\u00e7a Social, no valor correspondente a 100% </span><span class=\"S3FFE S2AF6 S2 c46268zgj\" id=\"t1v_255\" style=\"top: 52584px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do pre\u00e7o efetivamente recebido pelos Vendedores, pelo prazo de 4 e 5 anos, respetivamente; </span><span class=\"S3FFF S2AF6 S2 c4627mzgu\" id=\"t1w_255\" style=\"top: 52599px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Constitui\u00e7\u00e3o de um </span><span class=\"S4000 S2EAB S2 c46289ska\" id=\"t1x_255\" style=\"top: 52599px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">basket deductible </span><span class=\"S4001 S2AF6 S2 c4629jcme\" id=\"t1y_255\" style=\"top: 52599px; left: 312px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para corre\u00e7\u00f5es posteriores no montante de 201m\u20ac, </span><span class=\"S4002 S2EAB S2 c4630di64\" id=\"t1z_255\" style=\"top: 52599px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">minimis </span><span class=\"S4003 S2AF6 S2 c4631bxzd\" id=\"t20_255\" style=\"top: 52599px; left: 642px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 22,5m\u20ac; </span><span class=\"S4004 S2AF6 S2 c4632ut7g\" id=\"t21_255\" style=\"top: 52615px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Obriga\u00e7\u00e3o de n\u00e3o concorr\u00eancia durante 2 anos nas </span><span class=\"S4005 S2EAB S2 c4633oslj\" id=\"t22_255\" style=\"top: 52615px; left: 380px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">core business areas </span><span class=\"S4006 S2AF6 S2 c46344i5z\" id=\"t23_255\" style=\"top: 52615px; left: 490px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da Neotalent, ou seja, at\u00e9 18 de dezembro de 2025. </span><span class=\"S4007 S2AF6 S2 c463547tw\" id=\"t24_255\" style=\"top: 52642px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito da aliena\u00e7\u00e3o da COLLAB \u2013 Sol. I. Com. e Colab., S.A. em mar\u00e7o de 2020, a Novabase assumiu os seguintes compromissos, </span><span class=\"S4008 S2AF6 S2 c46361yn8\" id=\"t25_255\" style=\"top: 52657px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">solidariamente com os restantes Vendedores: </span><span class=\"S4009 S2AF6 S2 c4637ubld\" id=\"t26_255\" style=\"top: 52673px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade para todas as garantias prestadas pelos Vendedores (exceto as referentes a titularidade, a\u00e7\u00f5es, e organiza\u00e7\u00e3o </span><span class=\"S400A S2AF6 S2 c4638e3jy\" id=\"t27_255\" style=\"top: 52688px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">societ\u00e1ria) de 3M\u20ac entre 2 anos e trinta dias \u00fateis e 5 anos e trinta dias \u00fateis (caducidade das garantias fiscais e de Seguran\u00e7a Social), </span><span class=\"S400B S2AF6 S2 c46393g4e\" id=\"t28_255\" style=\"top: 52703px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou seja, entre 24 de abril de 2022 e 5 de maio de 2025; </span><span class=\"S400C S2AF6 S2 c4640n10d\" id=\"t29_255\" style=\"top: 52719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Constitui\u00e7\u00e3o de um </span><span class=\"S400D S2EAB S2 c4641kbl3\" id=\"t2a_255\" style=\"top: 52719px; left: 210px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">basket deductible </span><span class=\"S400E S2AF6 S2 c4642fjb5\" id=\"t2b_255\" style=\"top: 52719px; left: 312px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 100m\u20ac, sem </span><span class=\"S400F S2EAB S2 c46437svz\" id=\"t2c_255\" style=\"top: 52719px; left: 399px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">minimis</span><span class=\"S4010 S2AF6 S2 c4644jw2n\" id=\"t2d_255\" style=\"top: 52719px; left: 442px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">. </span><span class=\"S4011 S2AF6 S2 c4645xfgv\" id=\"t2e_255\" style=\"top: 52746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No \u00e2mbito da aliena\u00e7\u00e3o do Neg\u00f3cio GTE no final de 2019, a Novabase assumiu os seguintes compromissos: </span><span class=\"S4012 S2AF6 S2 c4646f8lx\" id=\"t2f_255\" style=\"top: 52761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 CAP de responsabilidade de 1,935M\u20ac assegurado por garantia banc\u00e1ria irrevog\u00e1vel da Novabase de igual valor entre 18 meses e 5 anos </span><span class=\"S4013 S2AF6 S2 c4647c9e2\" id=\"t2g_255\" style=\"top: 52777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(caducidade das garantias fiscais e da Seguran\u00e7a Social), i.e., entre 10 de julho de 2021 e 9 de janeiro de 2025; </span><span class=\"S4014 S2AF6 S2 c4648pycc\" id=\"t2h_255\" style=\"top: 52792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Constitui\u00e7\u00e3o de um </span><span class=\"S4015 S2EAB S2 c4649ph7w\" id=\"t2i_255\" style=\"top: 52792px; left: 213px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">basket deductible </span><span class=\"S4016 S2AF6 S2 c4650xfv6\" id=\"t2j_255\" style=\"top: 52792px; left: 317px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para corre\u00e7\u00f5es posteriores no montante de 306m\u20ac, </span><span class=\"S4017 S2EAB S2 c4651af5g\" id=\"t2k_255\" style=\"top: 52792px; left: 606px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">minimis </span><span class=\"S4018 S2AF6 S2 c4652tvn9\" id=\"t2l_255\" style=\"top: 52792px; left: 654px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 30,6m\u20ac, at\u00e9 final do per\u00edodo, </span><span class=\"S4019 S2AF6 S2 c4653wuz4\" id=\"t2m_255\" style=\"top: 52807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">i.e., 9 de janeiro de 2025. </span><span class=\"S401A S2AF6 S2 c4654849c\" id=\"t2n_255\" style=\"top: 52835px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No ano de 2023, o Grupo tinha as seguintes linhas de cr\u00e9dito grupadas contratadas: </span><span class=\"S401B S2AF4 S2 c46557zbo\" id=\"t2o_255\" style=\"top: 52865px; left: 331px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo de empresas </span><span class=\"S401C S2A51 S2 c4656adhg\" id=\"t2p_255\" style=\"top: 52865px; left: 686px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Plafond </span><span class=\"S401D S2AF6 S2 c4657bbia\" id=\"t2q_255\" style=\"top: 52894px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S.; Celfocus, S.A. </span><span class=\"S401E S2AF6 S2 c4658huwc\" id=\"t2r_255\" style=\"top: 52894px; left: 690px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5,0 M\u20ac </span><span class=\"S401F S2AF6 S2 c46598j1m\" id=\"t2s_255\" style=\"top: 52909px; left: 117px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase S.G.P.S.; Celfocus, S.A.; NB Business Solutions, S.A. </span><span class=\"S4020 S2AF6 S2 c4660037c\" id=\"t2t_255\" style=\"top: 52909px; left: 690px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7,0 M\u20ac </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18627": {
   "value": "<span class=\"S3DEF S2AF4 S2 c4064cwsz\" id=\"t4j_249\" style=\"top: 45232px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23. </span><span class=\"S3DF0 S2AF4 S2 c4065tmy5\" id=\"t4k_249\" style=\"top: 45232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros passivos n\u00e3o correntes </span><span class=\"S3DF1 S2AF4 S2 c406696hg\" id=\"t4l_249\" style=\"top: 45261px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3DF2 S2AF4 S2 c4067zh72\" id=\"t4m_249\" style=\"top: 45261px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3DF3 S2AF6 S2 c4068uj36\" id=\"t4n_249\" style=\"top: 45292px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3DF4 S2AF6 S2 c4069zo4j\" id=\"t4o_249\" style=\"top: 45292px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3DF5 S2AF6 S2 c4070gjag\" id=\"t4p_249\" style=\"top: 45292px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3DF6 S2AF6 S2 c40710y4x\" id=\"t4q_249\" style=\"top: 45310px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3DF7 S2AF6 S2 c4072cp39\" id=\"t4r_249\" style=\"top: 45310px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3DF8 S2AF6 S2 c4073lvdi\" id=\"t4s_249\" style=\"top: 45341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os 'Outros passivos n\u00e3o correntes' correspondem ao valor de subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento com maturidade superior a </span><span class=\"S3DF9 S2AF6 S2 c40748vxh\" id=\"t4t_249\" style=\"top: 45357px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 meses. A parcela de subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento com maturidade inferior a 12 meses, encontra-se inclu\u00edda em </span><span class=\"S3DFA S2AF6 S2 c40751pnx\" id=\"t4u_249\" style=\"top: 45372px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Proveitos diferidos e outros passivos correntes' (nota 25). </span><span class=\"S3DFB S2AF6 S2 c40780aos\" id=\"t3_250\" style=\"top: 45618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o montante corresponde \u00e0 atribui\u00e7\u00e3o do subs\u00eddio no \u00e2mbito do PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3DFC S2AF6 S2 c4079aykf\" id=\"t4_250\" style=\"top: 45634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o projeto BLOCKCHAIN.PT \u2013 Agenda \u201cDescentralizar Portugal com Blockchain\u201d, desenvolvido em cons\u00f3rcio sob a lideran\u00e7a da VOID </span><span class=\"S3DFD S2AF6 S2 c4080oruh\" id=\"t5_250\" style=\"top: 45649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Software. </span><span class=\"S3DFE S2AF6 S2 c40812b01\" id=\"t6_250\" style=\"top: 45676px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3DFF S2AF6 S2 c4082629b\" id=\"t7_250\" style=\"top: 45704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destes passivos \u00e9 a seguinte: </span><span class=\"S3E00 S2AF4 S2 c4083fwz4\" id=\"t8_250\" style=\"top: 45733px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E01 S2AF4 S2 c4084no6n\" id=\"t9_250\" style=\"top: 45733px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E02 S2AF6 S2 c4085akb0\" id=\"ta_250\" style=\"top: 45764px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3E03 S2AF6 S2 c40869he6\" id=\"tb_250\" style=\"top: 45764px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E04 S2AF6 S2 c40875l4j\" id=\"tc_250\" style=\"top: 45764px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">85 </span><span class=\"S3E05 S2AF6 S2 c4088ywm5\" id=\"td_250\" style=\"top: 45778px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3E06 S2AF6 S2 c408962a3\" id=\"te_250\" style=\"top: 45778px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E07 S2AF6 S2 c4090a79u\" id=\"tf_250\" style=\"top: 45778px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">278 </span><span class=\"S3E08 S2AF6 S2 c409151h8\" id=\"tg_250\" style=\"top: 45796px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E09 S2AF6 S2 c40924ttg\" id=\"th_250\" style=\"top: 45796px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3E0A S2AF4 S2 c4093jze6\" id=\"ti_250\" style=\"top: 45840px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24. </span><span class=\"S3E0B S2AF4 S2 c4094bel1\" id=\"tj_250\" style=\"top: 45840px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S3E0C S2AF4 S2 c4095uspv\" id=\"tk_250\" style=\"top: 45869px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E0D S2AF4 S2 c4096paj8\" id=\"tl_250\" style=\"top: 45869px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E0E S2AF6 S2 c4097yc6e\" id=\"tm_250\" style=\"top: 45900px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores </span><span class=\"S3E0F S2AF6 S2 c4098vidc\" id=\"tn_250\" style=\"top: 45900px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.628 </span><span class=\"S3E10 S2AF6 S2 c4099eqjg\" id=\"to_250\" style=\"top: 45900px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.015 </span><span class=\"S3E11 S2AF6 S2 c4100g25y\" id=\"tp_250\" style=\"top: 45914px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es, f\u00e9rias e subs\u00eddios de f\u00e9rias </span><span class=\"S3E12 S2AF6 S2 c4101jzgt\" id=\"tq_250\" style=\"top: 45914px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.989 </span><span class=\"S3E13 S2AF6 S2 c41020hlq\" id=\"tr_250\" style=\"top: 45914px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.993 </span><span class=\"S3E14 S2AF6 S2 c4103wjqc\" id=\"ts_250\" style=\"top: 45928px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S3E15 S2AF6 S2 c4104qwqc\" id=\"tt_250\" style=\"top: 45928px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.680 </span><span class=\"S3E16 S2AF6 S2 c4105p2ep\" id=\"tu_250\" style=\"top: 45928px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.701 </span><span class=\"S3E17 S2AF6 S2 c410684i6\" id=\"tv_250\" style=\"top: 45942px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras </span><span class=\"S3E18 S2AF6 S2 c41073qlz\" id=\"tw_250\" style=\"top: 45942px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E19 S2AF6 S2 c41084z74\" id=\"tx_250\" style=\"top: 45942px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.691 </span><span class=\"S3E1A S2AF6 S2 c4109juzb\" id=\"ty_250\" style=\"top: 45956px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos em curso </span><span class=\"S3E1B S2AF6 S2 c4110m5a4\" id=\"tz_250\" style=\"top: 45956px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.837 </span><span class=\"S3E1C S2AF6 S2 c4111vsyx\" id=\"t10_250\" style=\"top: 45956px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.103 </span><span class=\"S3E1D S2AF6 S2 c4112pwo7\" id=\"t11_250\" style=\"top: 45971px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o valor acrescentado </span><span class=\"S3E1E S2AF6 S2 c411393i0\" id=\"t12_250\" style=\"top: 45971px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">634 </span><span class=\"S3E1F S2AF6 S2 c4114nwvo\" id=\"t13_250\" style=\"top: 45971px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.585 </span><span class=\"S3E20 S2AF6 S2 c41151nw0\" id=\"t14_250\" style=\"top: 45985px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contribui\u00e7\u00f5es para a seguran\u00e7a social </span><span class=\"S3E21 S2AF6 S2 c4116efgs\" id=\"t15_250\" style=\"top: 45985px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3E22 S2AF6 S2 c4117e108\" id=\"t16_250\" style=\"top: 45985px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.636 </span><span class=\"S3E23 S2AF6 S2 c4118locz\" id=\"t17_250\" style=\"top: 45999px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reten\u00e7\u00e3o de impostos sobre o rendimento </span><span class=\"S3E24 S2AF6 S2 c4119mse3\" id=\"t18_250\" style=\"top: 45999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.304 </span><span class=\"S3E25 S2AF6 S2 c4120l2t1\" id=\"t19_250\" style=\"top: 45999px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.707 </span><span class=\"S3E26 S2AF6 S2 c4121b4ws\" id=\"t1a_250\" style=\"top: 46013px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Colaboradores </span><span class=\"S3E27 S2AF6 S2 c4122ta8j\" id=\"t1b_250\" style=\"top: 46013px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68 </span><span class=\"S3E28 S2AF6 S2 c41230cvm\" id=\"t1c_250\" style=\"top: 46013px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90 </span><span class=\"S3E29 S2AF6 S2 c4124zhgq\" id=\"t1d_250\" style=\"top: 46027px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Plano de op\u00e7\u00f5es sobre a\u00e7\u00f5es (nota 18) </span><span class=\"S3E2A S2AF6 S2 c4125ixua\" id=\"t1e_250\" style=\"top: 46027px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">753 </span><span class=\"S3E2B S2AF6 S2 c4126gsw1\" id=\"t1f_250\" style=\"top: 46027px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.177 </span><span class=\"S3E2C S2AF6 S2 c41273zjm\" id=\"t1g_250\" style=\"top: 46041px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros acr\u00e9scimos de custos </span><span class=\"S3E2D S2AF6 S2 c41289tpc\" id=\"t1h_250\" style=\"top: 46041px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.382 </span><span class=\"S3E2E S2AF6 S2 c4129apqd\" id=\"t1i_250\" style=\"top: 46041px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.159 </span><span class=\"S3E2F S2AF6 S2 c4130xvvv\" id=\"t1j_250\" style=\"top: 46056px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros credores </span><span class=\"S3E30 S2AF6 S2 c41316dze\" id=\"t1k_250\" style=\"top: 46056px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">203 </span><span class=\"S3E31 S2AF6 S2 c4132f5rm\" id=\"t1l_250\" style=\"top: 46056px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">296 </span><span class=\"S3E32 S2AF6 S2 c41339xzv\" id=\"t1m_250\" style=\"top: 46074px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E33 S2AF6 S2 c4134i1ow\" id=\"t1n_250\" style=\"top: 46074px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E34 S2AF6 S2 c4135z0qv\" id=\"t1o_250\" style=\"top: 46106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O decr\u00e9scimo de \u2018Fornecedores e outras contas a pagar\u2019 reflete essencialmente o efeito da sa\u00edda do per\u00edmetro de consolida\u00e7\u00e3o das </span><span class=\"S3E35 S2AF6 S2 c4136rsdg\" id=\"t1p_250\" style=\"top: 46121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1rias alienadas no Neg\u00f3cio Neotalent (8,8M\u20ac) e o settlement dos montantes devidos por aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras, </span><span class=\"S3E36 S2AF6 S2 c4137pmun\" id=\"t1q_250\" style=\"top: 46136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">notadamente, a considera\u00e7\u00e3o contingente associada a garantias de contrata\u00e7\u00e3o de servi\u00e7os pela aquisi\u00e7\u00e3o da Celfocus, S.A. (1.476m\u20ac) e </span><span class=\"S3E37 S2AF6 S2 c4138c2n9\" id=\"t1r_250\" style=\"top: 46152px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a considera\u00e7\u00e3o pela aquisi\u00e7\u00e3o dos interesses que n\u00e3o controlam da Novabase Digital, S.A. (215m\u20ac - ver nota 38). </span><span class=\"S3E38 S2AF6 S2 c4139j295\" id=\"t1s_250\" style=\"top: 46179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3E39 S2AF6 S2 c41405hmf\" id=\"t1t_250\" style=\"top: 46207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destas d\u00edvidas \u00e9 a seguinte: </span><span class=\"S3E3A S2AF4 S2 c41410aah\" id=\"t1u_250\" style=\"top: 46236px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4142la34\" id=\"t1v_250\" style=\"top: 46236px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E3C S2AF6 S2 c4143zlm5\" id=\"t1w_250\" style=\"top: 46266px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">At\u00e9 1 ano </span><span class=\"S3E3D S2AF6 S2 c4144yx80\" id=\"t1x_250\" style=\"top: 46266px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E3E S2AF6 S2 c4145ggk5\" id=\"t1y_250\" style=\"top: 46266px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E3F S2AF6 S2 c4146gsch\" id=\"t1z_250\" style=\"top: 46284px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E40 S2AF6 S2 c4147fpc6\" id=\"t20_250\" style=\"top: 46284px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E41 S2AF4 S2 c4148hdnh\" id=\"t21_250\" style=\"top: 46328px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25. </span><span class=\"S3E42 S2AF4 S2 c4149pf6n\" id=\"t22_250\" style=\"top: 46328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S3E43 S2AF4 S2 c415010jt\" id=\"t23_250\" style=\"top: 46357px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E44 S2AF4 S2 c4151saci\" id=\"t24_250\" style=\"top: 46357px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E45 S2AF6 S2 c4152pig0\" id=\"t25_250\" style=\"top: 46388px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos de consultoria </span><span class=\"S3E46 S2AF6 S2 c4153nqux\" id=\"t26_250\" style=\"top: 46388px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E47 S2AF6 S2 c4154p5wv\" id=\"t27_250\" style=\"top: 46388px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.815 </span><span class=\"S3E48 S2AF6 S2 c4155wd73\" id=\"t28_250\" style=\"top: 46402px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3E49 S2AF6 S2 c4156wvfh\" id=\"t29_250\" style=\"top: 46402px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E4A S2AF6 S2 c4157s9c2\" id=\"t2a_250\" style=\"top: 46402px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">192 </span><span class=\"S3E4B S2AF6 S2 c4158sjuo\" id=\"t2b_250\" style=\"top: 46420px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E4C S2AF6 S2 c4159rapw\" id=\"t2c_250\" style=\"top: 46420px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S3E4D S2AF6 S2 c4160qwtc\" id=\"t2d_250\" style=\"top: 46452px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos de consultoria referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. </span><span class=\"S3E4E S2AF6 S2 c4161n32r\" id=\"t2e_250\" style=\"top: 46468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tal enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span><span class=\"S3E4F S2AF6 S2 c4162lgk3\" id=\"t2f_250\" style=\"top: 46495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na tabela abaixo s\u00e3o apresentados os incentivos financeiros \u00e0 investiga\u00e7\u00e3o e desenvolvimento em aberto \u00e0 data de 31 de dezembro de </span><span class=\"S3E50 S2AF6 S2 c4163it7i\" id=\"t2g_250\" style=\"top: 46510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023, por tipo de programa de incentivos. Os saldos por receber s\u00e3o apresentados nas notas 11 e 13. </span><span class=\"S3E51 S2AF4 S2 c4164524s\" id=\"t2h_250\" style=\"top: 46538px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3E52 S2AF4 S2 c4165fej5\" id=\"t2i_250\" style=\"top: 46552px; left: 577px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratado </span><span class=\"S3E53 S2AF4 S2 c4166rkmd\" id=\"t2j_250\" style=\"top: 46538px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor acum. </span><span class=\"S3E54 S2AF4 S2 c4167jfvg\" id=\"t2k_250\" style=\"top: 46552px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recebido </span><span class=\"S3E55 S2AF6 S2 c4168yrp9\" id=\"t2l_250\" style=\"top: 46567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios: </span><span class=\"S3E56 S2AF6 S2 c41690dtg\" id=\"t2m_250\" style=\"top: 46581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E57 S2AF6 S2 c4170djgk\" id=\"t2n_250\" style=\"top: 46581px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FAI - Fundo de Apoio \u00e0 Inova\u00e7\u00e3o </span><span class=\"S3E58 S2AF6 S2 c4171jdgg\" id=\"t2o_250\" style=\"top: 46581px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S3E59 S2AF6 S2 c41724ch2\" id=\"t2p_250\" style=\"top: 46581px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">941 </span><span class=\"S3E5A S2AF6 S2 c4173yuie\" id=\"t2q_250\" style=\"top: 46595px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E5B S2AF6 S2 c4174irz6\" id=\"t2r_250\" style=\"top: 46595px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3E5C S2AF6 S2 c4175ebir\" id=\"t2s_250\" style=\"top: 46595px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E5D S2AF6 S2 c4176bo8l\" id=\"t2t_250\" style=\"top: 46595px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">632 </span><span class=\"S3E5E S2AF6 S2 c417740s0\" id=\"t2u_250\" style=\"top: 46613px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.455 </span><span class=\"S3E5F S2AF6 S2 c4178svv5\" id=\"t2v_250\" style=\"top: 46613px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.573 </span><span class=\"S3E60 S2AF6 S2 c4179onlc\" id=\"t2w_250\" style=\"top: 46645px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os incentivos recebidos no ano, quer de projetos em aberto \u00e0 data de relato quer de projetos que entretando fecharam, totalizaram </span><span class=\"S3E61 S2AF6 S2 c4180xd71\" id=\"t2x_250\" style=\"top: 46660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.040m\u20ac (2022: 0m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18628": {
   "value": "<span class=\"S3DEF S2AF4 S2 c4064cwsz\" id=\"t4j_249\" style=\"top: 45232px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23. </span><span class=\"S3DF0 S2AF4 S2 c4065tmy5\" id=\"t4k_249\" style=\"top: 45232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros passivos n\u00e3o correntes </span><span class=\"S3DF1 S2AF4 S2 c406696hg\" id=\"t4l_249\" style=\"top: 45261px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3DF2 S2AF4 S2 c4067zh72\" id=\"t4m_249\" style=\"top: 45261px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3DF3 S2AF6 S2 c4068uj36\" id=\"t4n_249\" style=\"top: 45292px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3DF4 S2AF6 S2 c4069zo4j\" id=\"t4o_249\" style=\"top: 45292px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3DF5 S2AF6 S2 c4070gjag\" id=\"t4p_249\" style=\"top: 45292px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3DF6 S2AF6 S2 c40710y4x\" id=\"t4q_249\" style=\"top: 45310px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3DF7 S2AF6 S2 c4072cp39\" id=\"t4r_249\" style=\"top: 45310px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3DF8 S2AF6 S2 c4073lvdi\" id=\"t4s_249\" style=\"top: 45341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os 'Outros passivos n\u00e3o correntes' correspondem ao valor de subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento com maturidade superior a </span><span class=\"S3DF9 S2AF6 S2 c40748vxh\" id=\"t4t_249\" style=\"top: 45357px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 meses. A parcela de subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento com maturidade inferior a 12 meses, encontra-se inclu\u00edda em </span><span class=\"S3DFA S2AF6 S2 c40751pnx\" id=\"t4u_249\" style=\"top: 45372px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Proveitos diferidos e outros passivos correntes' (nota 25). </span><span class=\"S3DFB S2AF6 S2 c40780aos\" id=\"t3_250\" style=\"top: 45618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o montante corresponde \u00e0 atribui\u00e7\u00e3o do subs\u00eddio no \u00e2mbito do PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3DFC S2AF6 S2 c4079aykf\" id=\"t4_250\" style=\"top: 45634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o projeto BLOCKCHAIN.PT \u2013 Agenda \u201cDescentralizar Portugal com Blockchain\u201d, desenvolvido em cons\u00f3rcio sob a lideran\u00e7a da VOID </span><span class=\"S3DFD S2AF6 S2 c4080oruh\" id=\"t5_250\" style=\"top: 45649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Software. </span><span class=\"S3DFE S2AF6 S2 c40812b01\" id=\"t6_250\" style=\"top: 45676px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3DFF S2AF6 S2 c4082629b\" id=\"t7_250\" style=\"top: 45704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destes passivos \u00e9 a seguinte: </span><span class=\"S3E00 S2AF4 S2 c4083fwz4\" id=\"t8_250\" style=\"top: 45733px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E01 S2AF4 S2 c4084no6n\" id=\"t9_250\" style=\"top: 45733px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E02 S2AF6 S2 c4085akb0\" id=\"ta_250\" style=\"top: 45764px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3E03 S2AF6 S2 c40869he6\" id=\"tb_250\" style=\"top: 45764px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E04 S2AF6 S2 c40875l4j\" id=\"tc_250\" style=\"top: 45764px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">85 </span><span class=\"S3E05 S2AF6 S2 c4088ywm5\" id=\"td_250\" style=\"top: 45778px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3E06 S2AF6 S2 c408962a3\" id=\"te_250\" style=\"top: 45778px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E07 S2AF6 S2 c4090a79u\" id=\"tf_250\" style=\"top: 45778px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">278 </span><span class=\"S3E08 S2AF6 S2 c409151h8\" id=\"tg_250\" style=\"top: 45796px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E09 S2AF6 S2 c40924ttg\" id=\"th_250\" style=\"top: 45796px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3E41 S2AF4 S2 c4148hdnh\" id=\"t21_250\" style=\"top: 46328px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25. </span><span class=\"S3E42 S2AF4 S2 c4149pf6n\" id=\"t22_250\" style=\"top: 46328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S3E43 S2AF4 S2 c415010jt\" id=\"t23_250\" style=\"top: 46357px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E44 S2AF4 S2 c4151saci\" id=\"t24_250\" style=\"top: 46357px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E45 S2AF6 S2 c4152pig0\" id=\"t25_250\" style=\"top: 46388px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos de consultoria </span><span class=\"S3E46 S2AF6 S2 c4153nqux\" id=\"t26_250\" style=\"top: 46388px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E47 S2AF6 S2 c4154p5wv\" id=\"t27_250\" style=\"top: 46388px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.815 </span><span class=\"S3E48 S2AF6 S2 c4155wd73\" id=\"t28_250\" style=\"top: 46402px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3E49 S2AF6 S2 c4156wvfh\" id=\"t29_250\" style=\"top: 46402px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E4A S2AF6 S2 c4157s9c2\" id=\"t2a_250\" style=\"top: 46402px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">192 </span><span class=\"S3E4B S2AF6 S2 c4158sjuo\" id=\"t2b_250\" style=\"top: 46420px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E4C S2AF6 S2 c4159rapw\" id=\"t2c_250\" style=\"top: 46420px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S3E4D S2AF6 S2 c4160qwtc\" id=\"t2d_250\" style=\"top: 46452px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos de consultoria referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. </span><span class=\"S3E4E S2AF6 S2 c4161n32r\" id=\"t2e_250\" style=\"top: 46468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tal enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span><span class=\"S3E4F S2AF6 S2 c4162lgk3\" id=\"t2f_250\" style=\"top: 46495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na tabela abaixo s\u00e3o apresentados os incentivos financeiros \u00e0 investiga\u00e7\u00e3o e desenvolvimento em aberto \u00e0 data de 31 de dezembro de </span><span class=\"S3E50 S2AF6 S2 c4163it7i\" id=\"t2g_250\" style=\"top: 46510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023, por tipo de programa de incentivos. Os saldos por receber s\u00e3o apresentados nas notas 11 e 13. </span><span class=\"S3E51 S2AF4 S2 c4164524s\" id=\"t2h_250\" style=\"top: 46538px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3E52 S2AF4 S2 c4165fej5\" id=\"t2i_250\" style=\"top: 46552px; left: 577px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratado </span><span class=\"S3E53 S2AF4 S2 c4166rkmd\" id=\"t2j_250\" style=\"top: 46538px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor acum. </span><span class=\"S3E54 S2AF4 S2 c4167jfvg\" id=\"t2k_250\" style=\"top: 46552px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recebido </span><span class=\"S3E55 S2AF6 S2 c4168yrp9\" id=\"t2l_250\" style=\"top: 46567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios: </span><span class=\"S3E56 S2AF6 S2 c41690dtg\" id=\"t2m_250\" style=\"top: 46581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E57 S2AF6 S2 c4170djgk\" id=\"t2n_250\" style=\"top: 46581px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FAI - Fundo de Apoio \u00e0 Inova\u00e7\u00e3o </span><span class=\"S3E58 S2AF6 S2 c4171jdgg\" id=\"t2o_250\" style=\"top: 46581px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S3E59 S2AF6 S2 c41724ch2\" id=\"t2p_250\" style=\"top: 46581px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">941 </span><span class=\"S3E5A S2AF6 S2 c4173yuie\" id=\"t2q_250\" style=\"top: 46595px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E5B S2AF6 S2 c4174irz6\" id=\"t2r_250\" style=\"top: 46595px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3E5C S2AF6 S2 c4175ebir\" id=\"t2s_250\" style=\"top: 46595px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E5D S2AF6 S2 c4176bo8l\" id=\"t2t_250\" style=\"top: 46595px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">632 </span><span class=\"S3E5E S2AF6 S2 c417740s0\" id=\"t2u_250\" style=\"top: 46613px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.455 </span><span class=\"S3E5F S2AF6 S2 c4178svv5\" id=\"t2v_250\" style=\"top: 46613px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.573 </span><span class=\"S3E60 S2AF6 S2 c4179onlc\" id=\"t2w_250\" style=\"top: 46645px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os incentivos recebidos no ano, quer de projetos em aberto \u00e0 data de relato quer de projetos que entretando fecharam, totalizaram </span><span class=\"S3E61 S2AF6 S2 c4180xd71\" id=\"t2x_250\" style=\"top: 46660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.040m\u20ac (2022: 0m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18629": {
   "value": "<span class=\"S3DEF S2AF4 S2 c4064cwsz\" id=\"t4j_249\" style=\"top: 45232px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">23. </span><span class=\"S3DF0 S2AF4 S2 c4065tmy5\" id=\"t4k_249\" style=\"top: 45232px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros passivos n\u00e3o correntes </span><span class=\"S3DF1 S2AF4 S2 c406696hg\" id=\"t4l_249\" style=\"top: 45261px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3DF2 S2AF4 S2 c4067zh72\" id=\"t4m_249\" style=\"top: 45261px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3DF3 S2AF6 S2 c4068uj36\" id=\"t4n_249\" style=\"top: 45292px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3DF4 S2AF6 S2 c4069zo4j\" id=\"t4o_249\" style=\"top: 45292px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3DF5 S2AF6 S2 c4070gjag\" id=\"t4p_249\" style=\"top: 45292px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3DF6 S2AF6 S2 c40710y4x\" id=\"t4q_249\" style=\"top: 45310px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3DF7 S2AF6 S2 c4072cp39\" id=\"t4r_249\" style=\"top: 45310px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span><span class=\"S3DF8 S2AF6 S2 c4073lvdi\" id=\"t4s_249\" style=\"top: 45341px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os 'Outros passivos n\u00e3o correntes' correspondem ao valor de subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento com maturidade superior a </span><span class=\"S3DF9 S2AF6 S2 c40748vxh\" id=\"t4t_249\" style=\"top: 45357px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12 meses. A parcela de subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento com maturidade inferior a 12 meses, encontra-se inclu\u00edda em </span><span class=\"S3DFA S2AF6 S2 c40751pnx\" id=\"t4u_249\" style=\"top: 45372px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">'Proveitos diferidos e outros passivos correntes' (nota 25). </span><span class=\"S3DFB S2AF6 S2 c40780aos\" id=\"t3_250\" style=\"top: 45618px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 31 de dezembro de 2023, o montante corresponde \u00e0 atribui\u00e7\u00e3o do subs\u00eddio no \u00e2mbito do PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3DFC S2AF6 S2 c4079aykf\" id=\"t4_250\" style=\"top: 45634px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para o projeto BLOCKCHAIN.PT \u2013 Agenda \u201cDescentralizar Portugal com Blockchain\u201d, desenvolvido em cons\u00f3rcio sob a lideran\u00e7a da VOID </span><span class=\"S3DFD S2AF6 S2 c4080oruh\" id=\"t5_250\" style=\"top: 45649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Software. </span><span class=\"S3DFE S2AF6 S2 c40812b01\" id=\"t6_250\" style=\"top: 45676px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3DFF S2AF6 S2 c4082629b\" id=\"t7_250\" style=\"top: 45704px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destes passivos \u00e9 a seguinte: </span><span class=\"S3E00 S2AF4 S2 c4083fwz4\" id=\"t8_250\" style=\"top: 45733px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E01 S2AF4 S2 c4084no6n\" id=\"t9_250\" style=\"top: 45733px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E02 S2AF6 S2 c4085akb0\" id=\"ta_250\" style=\"top: 45764px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 1 a 2 anos </span><span class=\"S3E03 S2AF6 S2 c40869he6\" id=\"tb_250\" style=\"top: 45764px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E04 S2AF6 S2 c40875l4j\" id=\"tc_250\" style=\"top: 45764px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">85 </span><span class=\"S3E05 S2AF6 S2 c4088ywm5\" id=\"td_250\" style=\"top: 45778px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De 2 a 5 anos </span><span class=\"S3E06 S2AF6 S2 c408962a3\" id=\"te_250\" style=\"top: 45778px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E07 S2AF6 S2 c4090a79u\" id=\"tf_250\" style=\"top: 45778px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">278 </span><span class=\"S3E08 S2AF6 S2 c409151h8\" id=\"tg_250\" style=\"top: 45796px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E09 S2AF6 S2 c40924ttg\" id=\"th_250\" style=\"top: 45796px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">363 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18667": {
   "value": "<span class=\"S3E0A S2AF4 S2 c4093jze6\" id=\"ti_250\" style=\"top: 45840px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24. </span><span class=\"S3E0B S2AF4 S2 c4094bel1\" id=\"tj_250\" style=\"top: 45840px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S3E0C S2AF4 S2 c4095uspv\" id=\"tk_250\" style=\"top: 45869px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E0D S2AF4 S2 c4096paj8\" id=\"tl_250\" style=\"top: 45869px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E0E S2AF6 S2 c4097yc6e\" id=\"tm_250\" style=\"top: 45900px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores </span><span class=\"S3E0F S2AF6 S2 c4098vidc\" id=\"tn_250\" style=\"top: 45900px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.628 </span><span class=\"S3E10 S2AF6 S2 c4099eqjg\" id=\"to_250\" style=\"top: 45900px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.015 </span><span class=\"S3E11 S2AF6 S2 c4100g25y\" id=\"tp_250\" style=\"top: 45914px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es, f\u00e9rias e subs\u00eddios de f\u00e9rias </span><span class=\"S3E12 S2AF6 S2 c4101jzgt\" id=\"tq_250\" style=\"top: 45914px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.989 </span><span class=\"S3E13 S2AF6 S2 c41020hlq\" id=\"tr_250\" style=\"top: 45914px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.993 </span><span class=\"S3E14 S2AF6 S2 c4103wjqc\" id=\"ts_250\" style=\"top: 45928px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S3E15 S2AF6 S2 c4104qwqc\" id=\"tt_250\" style=\"top: 45928px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.680 </span><span class=\"S3E16 S2AF6 S2 c4105p2ep\" id=\"tu_250\" style=\"top: 45928px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.701 </span><span class=\"S3E17 S2AF6 S2 c410684i6\" id=\"tv_250\" style=\"top: 45942px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras </span><span class=\"S3E18 S2AF6 S2 c41073qlz\" id=\"tw_250\" style=\"top: 45942px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E19 S2AF6 S2 c41084z74\" id=\"tx_250\" style=\"top: 45942px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.691 </span><span class=\"S3E1A S2AF6 S2 c4109juzb\" id=\"ty_250\" style=\"top: 45956px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos em curso </span><span class=\"S3E1B S2AF6 S2 c4110m5a4\" id=\"tz_250\" style=\"top: 45956px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.837 </span><span class=\"S3E1C S2AF6 S2 c4111vsyx\" id=\"t10_250\" style=\"top: 45956px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.103 </span><span class=\"S3E1D S2AF6 S2 c4112pwo7\" id=\"t11_250\" style=\"top: 45971px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o valor acrescentado </span><span class=\"S3E1E S2AF6 S2 c411393i0\" id=\"t12_250\" style=\"top: 45971px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">634 </span><span class=\"S3E1F S2AF6 S2 c4114nwvo\" id=\"t13_250\" style=\"top: 45971px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.585 </span><span class=\"S3E20 S2AF6 S2 c41151nw0\" id=\"t14_250\" style=\"top: 45985px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contribui\u00e7\u00f5es para a seguran\u00e7a social </span><span class=\"S3E21 S2AF6 S2 c4116efgs\" id=\"t15_250\" style=\"top: 45985px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3E22 S2AF6 S2 c4117e108\" id=\"t16_250\" style=\"top: 45985px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.636 </span><span class=\"S3E23 S2AF6 S2 c4118locz\" id=\"t17_250\" style=\"top: 45999px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reten\u00e7\u00e3o de impostos sobre o rendimento </span><span class=\"S3E24 S2AF6 S2 c4119mse3\" id=\"t18_250\" style=\"top: 45999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.304 </span><span class=\"S3E25 S2AF6 S2 c4120l2t1\" id=\"t19_250\" style=\"top: 45999px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.707 </span><span class=\"S3E26 S2AF6 S2 c4121b4ws\" id=\"t1a_250\" style=\"top: 46013px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Colaboradores </span><span class=\"S3E27 S2AF6 S2 c4122ta8j\" id=\"t1b_250\" style=\"top: 46013px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68 </span><span class=\"S3E28 S2AF6 S2 c41230cvm\" id=\"t1c_250\" style=\"top: 46013px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90 </span><span class=\"S3E29 S2AF6 S2 c4124zhgq\" id=\"t1d_250\" style=\"top: 46027px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Plano de op\u00e7\u00f5es sobre a\u00e7\u00f5es (nota 18) </span><span class=\"S3E2A S2AF6 S2 c4125ixua\" id=\"t1e_250\" style=\"top: 46027px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">753 </span><span class=\"S3E2B S2AF6 S2 c4126gsw1\" id=\"t1f_250\" style=\"top: 46027px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.177 </span><span class=\"S3E2C S2AF6 S2 c41273zjm\" id=\"t1g_250\" style=\"top: 46041px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros acr\u00e9scimos de custos </span><span class=\"S3E2D S2AF6 S2 c41289tpc\" id=\"t1h_250\" style=\"top: 46041px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.382 </span><span class=\"S3E2E S2AF6 S2 c4129apqd\" id=\"t1i_250\" style=\"top: 46041px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.159 </span><span class=\"S3E2F S2AF6 S2 c4130xvvv\" id=\"t1j_250\" style=\"top: 46056px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros credores </span><span class=\"S3E30 S2AF6 S2 c41316dze\" id=\"t1k_250\" style=\"top: 46056px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">203 </span><span class=\"S3E31 S2AF6 S2 c4132f5rm\" id=\"t1l_250\" style=\"top: 46056px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">296 </span><span class=\"S3E32 S2AF6 S2 c41339xzv\" id=\"t1m_250\" style=\"top: 46074px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E33 S2AF6 S2 c4134i1ow\" id=\"t1n_250\" style=\"top: 46074px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E34 S2AF6 S2 c4135z0qv\" id=\"t1o_250\" style=\"top: 46106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O decr\u00e9scimo de \u2018Fornecedores e outras contas a pagar\u2019 reflete essencialmente o efeito da sa\u00edda do per\u00edmetro de consolida\u00e7\u00e3o das </span><span class=\"S3E35 S2AF6 S2 c4136rsdg\" id=\"t1p_250\" style=\"top: 46121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1rias alienadas no Neg\u00f3cio Neotalent (8,8M\u20ac) e o settlement dos montantes devidos por aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras, </span><span class=\"S3E36 S2AF6 S2 c4137pmun\" id=\"t1q_250\" style=\"top: 46136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">notadamente, a considera\u00e7\u00e3o contingente associada a garantias de contrata\u00e7\u00e3o de servi\u00e7os pela aquisi\u00e7\u00e3o da Celfocus, S.A. (1.476m\u20ac) e </span><span class=\"S3E37 S2AF6 S2 c4138c2n9\" id=\"t1r_250\" style=\"top: 46152px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a considera\u00e7\u00e3o pela aquisi\u00e7\u00e3o dos interesses que n\u00e3o controlam da Novabase Digital, S.A. (215m\u20ac - ver nota 38). </span><span class=\"S3E38 S2AF6 S2 c4139j295\" id=\"t1s_250\" style=\"top: 46179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3E39 S2AF6 S2 c41405hmf\" id=\"t1t_250\" style=\"top: 46207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destas d\u00edvidas \u00e9 a seguinte: </span><span class=\"S3E3A S2AF4 S2 c41410aah\" id=\"t1u_250\" style=\"top: 46236px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4142la34\" id=\"t1v_250\" style=\"top: 46236px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E3C S2AF6 S2 c4143zlm5\" id=\"t1w_250\" style=\"top: 46266px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">At\u00e9 1 ano </span><span class=\"S3E3D S2AF6 S2 c4144yx80\" id=\"t1x_250\" style=\"top: 46266px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E3E S2AF6 S2 c4145ggk5\" id=\"t1y_250\" style=\"top: 46266px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E3F S2AF6 S2 c4146gsch\" id=\"t1z_250\" style=\"top: 46284px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E40 S2AF6 S2 c4147fpc6\" id=\"t20_250\" style=\"top: 46284px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E41 S2AF4 S2 c4148hdnh\" id=\"t21_250\" style=\"top: 46328px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">25. </span><span class=\"S3E42 S2AF4 S2 c4149pf6n\" id=\"t22_250\" style=\"top: 46328px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos diferidos e outros passivos correntes </span><span class=\"S3E43 S2AF4 S2 c415010jt\" id=\"t23_250\" style=\"top: 46357px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E44 S2AF4 S2 c4151saci\" id=\"t24_250\" style=\"top: 46357px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E45 S2AF6 S2 c4152pig0\" id=\"t25_250\" style=\"top: 46388px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos de consultoria </span><span class=\"S3E46 S2AF6 S2 c4153nqux\" id=\"t26_250\" style=\"top: 46388px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E47 S2AF6 S2 c4154p5wv\" id=\"t27_250\" style=\"top: 46388px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19.815 </span><span class=\"S3E48 S2AF6 S2 c4155wd73\" id=\"t28_250\" style=\"top: 46402px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios para investiga\u00e7\u00e3o e desenvolvimento </span><span class=\"S3E49 S2AF6 S2 c4156wvfh\" id=\"t29_250\" style=\"top: 46402px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E4A S2AF6 S2 c4157s9c2\" id=\"t2a_250\" style=\"top: 46402px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">192 </span><span class=\"S3E4B S2AF6 S2 c4158sjuo\" id=\"t2b_250\" style=\"top: 46420px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.972 </span><span class=\"S3E4C S2AF6 S2 c4159rapw\" id=\"t2c_250\" style=\"top: 46420px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">20.007 </span><span class=\"S3E4D S2AF6 S2 c4160qwtc\" id=\"t2d_250\" style=\"top: 46452px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos com projetos de consultoria referem-se a diferen\u00e7as de andamento dos projetos e dos tempos de fatura\u00e7\u00e3o contratualizados. </span><span class=\"S3E4E S2AF6 S2 c4161n32r\" id=\"t2e_250\" style=\"top: 46468px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tal enquadramento \u00e9 t\u00edpico desta ind\u00fastria. </span><span class=\"S3E4F S2AF6 S2 c4162lgk3\" id=\"t2f_250\" style=\"top: 46495px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na tabela abaixo s\u00e3o apresentados os incentivos financeiros \u00e0 investiga\u00e7\u00e3o e desenvolvimento em aberto \u00e0 data de 31 de dezembro de </span><span class=\"S3E50 S2AF6 S2 c4163it7i\" id=\"t2g_250\" style=\"top: 46510px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023, por tipo de programa de incentivos. Os saldos por receber s\u00e3o apresentados nas notas 11 e 13. </span><span class=\"S3E51 S2AF4 S2 c4164524s\" id=\"t2h_250\" style=\"top: 46538px; left: 594px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor </span><span class=\"S3E52 S2AF4 S2 c4165fej5\" id=\"t2i_250\" style=\"top: 46552px; left: 577px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contratado </span><span class=\"S3E53 S2AF4 S2 c4166rkmd\" id=\"t2j_250\" style=\"top: 46538px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Valor acum. </span><span class=\"S3E54 S2AF4 S2 c4167jfvg\" id=\"t2k_250\" style=\"top: 46552px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">recebido </span><span class=\"S3E55 S2AF6 S2 c4168yrp9\" id=\"t2l_250\" style=\"top: 46567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subs\u00eddios: </span><span class=\"S3E56 S2AF6 S2 c41690dtg\" id=\"t2m_250\" style=\"top: 46581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E57 S2AF6 S2 c4170djgk\" id=\"t2n_250\" style=\"top: 46581px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FAI - Fundo de Apoio \u00e0 Inova\u00e7\u00e3o </span><span class=\"S3E58 S2AF6 S2 c4171jdgg\" id=\"t2o_250\" style=\"top: 46581px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.706 </span><span class=\"S3E59 S2AF6 S2 c41724ch2\" id=\"t2p_250\" style=\"top: 46581px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">941 </span><span class=\"S3E5A S2AF6 S2 c4173yuie\" id=\"t2q_250\" style=\"top: 46595px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 </span><span class=\"S3E5B S2AF6 S2 c4174irz6\" id=\"t2r_250\" style=\"top: 46595px; left: 135px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">PRR - Plano de Recupera\u00e7\u00e3o e Resili\u00eancia </span><span class=\"S3E5C S2AF6 S2 c4175ebir\" id=\"t2s_250\" style=\"top: 46595px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.749 </span><span class=\"S3E5D S2AF6 S2 c4176bo8l\" id=\"t2t_250\" style=\"top: 46595px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">632 </span><span class=\"S3E5E S2AF6 S2 c417740s0\" id=\"t2u_250\" style=\"top: 46613px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.455 </span><span class=\"S3E5F S2AF6 S2 c4178svv5\" id=\"t2v_250\" style=\"top: 46613px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.573 </span><span class=\"S3E60 S2AF6 S2 c4179onlc\" id=\"t2w_250\" style=\"top: 46645px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os incentivos recebidos no ano, quer de projetos em aberto \u00e0 data de relato quer de projetos que entretando fecharam, totalizaram </span><span class=\"S3E61 S2AF6 S2 c4180xd71\" id=\"t2x_250\" style=\"top: 46660px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.040m\u20ac (2022: 0m\u20ac). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18668": {
   "value": "<span class=\"S3E0A S2AF4 S2 c4093jze6\" id=\"ti_250\" style=\"top: 45840px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">24. </span><span class=\"S3E0B S2AF4 S2 c4094bel1\" id=\"tj_250\" style=\"top: 45840px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas a pagar </span><span class=\"S3E0C S2AF4 S2 c4095uspv\" id=\"tk_250\" style=\"top: 45869px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E0D S2AF4 S2 c4096paj8\" id=\"tl_250\" style=\"top: 45869px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E0E S2AF6 S2 c4097yc6e\" id=\"tm_250\" style=\"top: 45900px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores </span><span class=\"S3E0F S2AF6 S2 c4098vidc\" id=\"tn_250\" style=\"top: 45900px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.628 </span><span class=\"S3E10 S2AF6 S2 c4099eqjg\" id=\"to_250\" style=\"top: 45900px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.015 </span><span class=\"S3E11 S2AF6 S2 c4100g25y\" id=\"tp_250\" style=\"top: 45914px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00f5es, f\u00e9rias e subs\u00eddios de f\u00e9rias </span><span class=\"S3E12 S2AF6 S2 c4101jzgt\" id=\"tq_250\" style=\"top: 45914px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.989 </span><span class=\"S3E13 S2AF6 S2 c41020hlq\" id=\"tr_250\" style=\"top: 45914px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">10.993 </span><span class=\"S3E14 S2AF6 S2 c4103wjqc\" id=\"ts_250\" style=\"top: 45928px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B\u00f3nus </span><span class=\"S3E15 S2AF6 S2 c4104qwqc\" id=\"tt_250\" style=\"top: 45928px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.680 </span><span class=\"S3E16 S2AF6 S2 c4105p2ep\" id=\"tu_250\" style=\"top: 45928px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.701 </span><span class=\"S3E17 S2AF6 S2 c410684i6\" id=\"tv_250\" style=\"top: 45942px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras </span><span class=\"S3E18 S2AF6 S2 c41073qlz\" id=\"tw_250\" style=\"top: 45942px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3E19 S2AF6 S2 c41084z74\" id=\"tx_250\" style=\"top: 45942px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.691 </span><span class=\"S3E1A S2AF6 S2 c4109juzb\" id=\"ty_250\" style=\"top: 45956px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Projetos em curso </span><span class=\"S3E1B S2AF6 S2 c4110m5a4\" id=\"tz_250\" style=\"top: 45956px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.837 </span><span class=\"S3E1C S2AF6 S2 c4111vsyx\" id=\"t10_250\" style=\"top: 45956px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.103 </span><span class=\"S3E1D S2AF6 S2 c4112pwo7\" id=\"t11_250\" style=\"top: 45971px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o valor acrescentado </span><span class=\"S3E1E S2AF6 S2 c411393i0\" id=\"t12_250\" style=\"top: 45971px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">634 </span><span class=\"S3E1F S2AF6 S2 c4114nwvo\" id=\"t13_250\" style=\"top: 45971px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.585 </span><span class=\"S3E20 S2AF6 S2 c41151nw0\" id=\"t14_250\" style=\"top: 45985px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Contribui\u00e7\u00f5es para a seguran\u00e7a social </span><span class=\"S3E21 S2AF6 S2 c4116efgs\" id=\"t15_250\" style=\"top: 45985px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.935 </span><span class=\"S3E22 S2AF6 S2 c4117e108\" id=\"t16_250\" style=\"top: 45985px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.636 </span><span class=\"S3E23 S2AF6 S2 c4118locz\" id=\"t17_250\" style=\"top: 45999px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Reten\u00e7\u00e3o de impostos sobre o rendimento </span><span class=\"S3E24 S2AF6 S2 c4119mse3\" id=\"t18_250\" style=\"top: 45999px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.304 </span><span class=\"S3E25 S2AF6 S2 c4120l2t1\" id=\"t19_250\" style=\"top: 45999px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.707 </span><span class=\"S3E26 S2AF6 S2 c4121b4ws\" id=\"t1a_250\" style=\"top: 46013px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Colaboradores </span><span class=\"S3E27 S2AF6 S2 c4122ta8j\" id=\"t1b_250\" style=\"top: 46013px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">68 </span><span class=\"S3E28 S2AF6 S2 c41230cvm\" id=\"t1c_250\" style=\"top: 46013px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">90 </span><span class=\"S3E29 S2AF6 S2 c4124zhgq\" id=\"t1d_250\" style=\"top: 46027px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Plano de op\u00e7\u00f5es sobre a\u00e7\u00f5es (nota 18) </span><span class=\"S3E2A S2AF6 S2 c4125ixua\" id=\"t1e_250\" style=\"top: 46027px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">753 </span><span class=\"S3E2B S2AF6 S2 c4126gsw1\" id=\"t1f_250\" style=\"top: 46027px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.177 </span><span class=\"S3E2C S2AF6 S2 c41273zjm\" id=\"t1g_250\" style=\"top: 46041px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros acr\u00e9scimos de custos </span><span class=\"S3E2D S2AF6 S2 c41289tpc\" id=\"t1h_250\" style=\"top: 46041px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.382 </span><span class=\"S3E2E S2AF6 S2 c4129apqd\" id=\"t1i_250\" style=\"top: 46041px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.159 </span><span class=\"S3E2F S2AF6 S2 c4130xvvv\" id=\"t1j_250\" style=\"top: 46056px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros credores </span><span class=\"S3E30 S2AF6 S2 c41316dze\" id=\"t1k_250\" style=\"top: 46056px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">203 </span><span class=\"S3E31 S2AF6 S2 c4132f5rm\" id=\"t1l_250\" style=\"top: 46056px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">296 </span><span class=\"S3E32 S2AF6 S2 c41339xzv\" id=\"t1m_250\" style=\"top: 46074px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E33 S2AF6 S2 c4134i1ow\" id=\"t1n_250\" style=\"top: 46074px; left: 706px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E34 S2AF6 S2 c4135z0qv\" id=\"t1o_250\" style=\"top: 46106px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O decr\u00e9scimo de \u2018Fornecedores e outras contas a pagar\u2019 reflete essencialmente o efeito da sa\u00edda do per\u00edmetro de consolida\u00e7\u00e3o das </span><span class=\"S3E35 S2AF6 S2 c4136rsdg\" id=\"t1p_250\" style=\"top: 46121px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">subsidi\u00e1rias alienadas no Neg\u00f3cio Neotalent (8,8M\u20ac) e o settlement dos montantes devidos por aquisi\u00e7\u00e3o de participa\u00e7\u00f5es financeiras, </span><span class=\"S3E36 S2AF6 S2 c4137pmun\" id=\"t1q_250\" style=\"top: 46136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">notadamente, a considera\u00e7\u00e3o contingente associada a garantias de contrata\u00e7\u00e3o de servi\u00e7os pela aquisi\u00e7\u00e3o da Celfocus, S.A. (1.476m\u20ac) e </span><span class=\"S3E37 S2AF6 S2 c4138c2n9\" id=\"t1r_250\" style=\"top: 46152px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a considera\u00e7\u00e3o pela aquisi\u00e7\u00e3o dos interesses que n\u00e3o controlam da Novabase Digital, S.A. (215m\u20ac - ver nota 38). </span><span class=\"S3E38 S2AF6 S2 c4139j295\" id=\"t1s_250\" style=\"top: 46179px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O justo valor desta rubrica n\u00e3o tem diferen\u00e7a relevante para o seu valor contabil\u00edstico. </span><span class=\"S3E39 S2AF6 S2 c41405hmf\" id=\"t1t_250\" style=\"top: 46207px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A maturidade destas d\u00edvidas \u00e9 a seguinte: </span><span class=\"S3E3A S2AF4 S2 c41410aah\" id=\"t1u_250\" style=\"top: 46236px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4142la34\" id=\"t1v_250\" style=\"top: 46236px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E3C S2AF6 S2 c4143zlm5\" id=\"t1w_250\" style=\"top: 46266px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">At\u00e9 1 ano </span><span class=\"S3E3D S2AF6 S2 c4144yx80\" id=\"t1x_250\" style=\"top: 46266px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E3E S2AF6 S2 c4145ggk5\" id=\"t1y_250\" style=\"top: 46266px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span><span class=\"S3E3F S2AF6 S2 c4146gsch\" id=\"t1z_250\" style=\"top: 46284px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32.413 </span><span class=\"S3E40 S2AF6 S2 c4147fpc6\" id=\"t20_250\" style=\"top: 46284px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.153 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18769": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4183lni1\" id=\"t3_251\" style=\"top: 46918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26. </span><span class=\"S3E62 S2AF4 S2 c4184q0pt\" id=\"t4_251\" style=\"top: 46918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecimentos e servi\u00e7os externos </span><span class=\"S3E63 S2AF4 S2 c4185b1td\" id=\"t5_251\" style=\"top: 46948px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4186e2xk\" id=\"t6_251\" style=\"top: 46948px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3A5F S2AF6 S2 c4187zveb\" id=\"t7_251\" style=\"top: 46978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subcontratos </span><span class=\"S3A60 S2AF6 S2 c418872uo\" id=\"t8_251\" style=\"top: 46978px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.658 </span><span class=\"S3A61 S2AF6 S2 c4189rfgi\" id=\"t9_251\" style=\"top: 46978px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.264 </span><span class=\"S3E64 S2AF6 S2 c4190us6y\" id=\"ta_251\" style=\"top: 46992px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comiss\u00f5es e honor\u00e1rios </span><span class=\"S3E65 S2AF6 S2 c4191zqax\" id=\"tb_251\" style=\"top: 46992px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.464 </span><span class=\"S3E66 S2AF6 S2 c4192qlyi\" id=\"tc_251\" style=\"top: 46992px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.439 </span><span class=\"S3E67 S2AF6 S2 c4193n5o6\" id=\"td_251\" style=\"top: 47006px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transportes, desloca\u00e7\u00f5es e estadias e despesas de representa\u00e7\u00e3o </span><span class=\"S3E68 S2AF6 S2 c4194mn8m\" id=\"te_251\" style=\"top: 47006px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.718 </span><span class=\"S3E69 S2AF6 S2 c4195p7an\" id=\"tf_251\" style=\"top: 47006px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.943 </span><span class=\"S3E6A S2AF6 S2 c419653yz\" id=\"tg_251\" style=\"top: 47021px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trabalhos especializados e rendas </span><span class=\"S3E6B S2AF6 S2 c41972iup\" id=\"th_251\" style=\"top: 47021px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.064 </span><span class=\"S3990 S2AF6 S2 c419891lu\" id=\"ti_251\" style=\"top: 47021px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">649 </span><span class=\"S3E6C S2AF6 S2 c4199fzkn\" id=\"tj_251\" style=\"top: 47035px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Publicidade e propaganda </span><span class=\"S3E6D S2AF6 S2 c4200tqoc\" id=\"tk_251\" style=\"top: 47035px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">386 </span><span class=\"S3E6E S2AF6 S2 c4201zqwv\" id=\"tl_251\" style=\"top: 47035px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">401 </span><span class=\"S3E6F S2AF6 S2 c42026unh\" id=\"tm_251\" style=\"top: 47049px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1gua, eletricidade e combust\u00edveis </span><span class=\"S3E70 S2AF6 S2 c4203zlkr\" id=\"tn_251\" style=\"top: 47049px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">541 </span><span class=\"S3E71 S2AF6 S2 c4204qgs7\" id=\"to_251\" style=\"top: 47049px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">543 </span><span class=\"S3E72 S2AF6 S2 c4205rgmi\" id=\"tp_251\" style=\"top: 47063px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comunica\u00e7\u00f5es </span><span class=\"S3E73 S2AF6 S2 c4206nbbs\" id=\"tq_251\" style=\"top: 47063px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S3E74 S2AF6 S2 c4207mnl7\" id=\"tr_251\" style=\"top: 47063px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">239 </span><span class=\"S3E75 S2AF6 S2 c4208zles\" id=\"ts_251\" style=\"top: 47077px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3E76 S2AF6 S2 c4209qnuy\" id=\"tt_251\" style=\"top: 47077px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S3E77 S2AF6 S2 c4210j6f5\" id=\"tu_251\" style=\"top: 47077px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">342 </span><span class=\"S3E78 S2AF6 S2 c42110a0i\" id=\"tv_251\" style=\"top: 47092px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Utens\u00edlios, material de escrit\u00f3rio e documenta\u00e7\u00e3o t\u00e9cnica </span><span class=\"S3E79 S2AF6 S2 c42129msr\" id=\"tw_251\" style=\"top: 47092px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">785 </span><span class=\"S3E7A S2AF6 S2 c42134b0w\" id=\"tx_251\" style=\"top: 47092px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">748 </span><span class=\"S3E7B S2AF6 S2 c421479pj\" id=\"ty_251\" style=\"top: 47106px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros fornecimentos e servi\u00e7os </span><span class=\"S3E7C S2AF6 S2 c4215ak2a\" id=\"tz_251\" style=\"top: 47106px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">516 </span><span class=\"S3E7D S2AF6 S2 c4216yndr\" id=\"t10_251\" style=\"top: 47106px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">573 </span><span class=\"S3E7E S2AF6 S2 c4217497l\" id=\"t11_251\" style=\"top: 47124px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.760 </span><span class=\"S3E7F S2AF6 S2 c4218lu5j\" id=\"t12_251\" style=\"top: 47124px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45.141 </span><span class=\"S3E80 S2AF6 S2 c4219e7p4\" id=\"t13_251\" style=\"top: 47154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subcontratos referem-se na sua maioria a valores incorridos por servi\u00e7os prestados por entidades externas usadas pelo Grupo para </span><span class=\"S3E81 S2AF6 S2 c42203k8l\" id=\"t14_251\" style=\"top: 47170px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suportar os projetos a clientes. </span><span class=\"S3E82 S2AF4 S2 c4221jweu\" id=\"t15_251\" style=\"top: 47213px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27. </span><span class=\"S3E83 S2AF4 S2 c4222p9up\" id=\"t16_251\" style=\"top: 47213px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos com o pessoal </span><span class=\"S3E84 S2AF4 S2 c4223ozve\" id=\"t17_251\" style=\"top: 47242px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E85 S2AF4 S2 c4224i5wo\" id=\"t18_251\" style=\"top: 47242px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E86 S2AF6 S2 c4225zfq7\" id=\"t19_251\" style=\"top: 47272px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o / benef\u00edcios dos \u00f3rg\u00e3os sociais (nota 37 i)) </span><span class=\"S3E87 S2AF6 S2 c4226m4bf\" id=\"t1a_251\" style=\"top: 47272px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.907 </span><span class=\"S3E88 S2AF6 S2 c4227ekj0\" id=\"t1b_251\" style=\"top: 47272px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3E89 S2AF6 S2 c4228litt\" id=\"t1c_251\" style=\"top: 47287px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o do pessoal </span><span class=\"S3E8A S2AF6 S2 c4229t4fl\" id=\"t1d_251\" style=\"top: 47287px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.782 </span><span class=\"S3E8B S2AF6 S2 c4230oizi\" id=\"t1e_251\" style=\"top: 47287px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.950 </span><span class=\"S3E8C S2AF6 S2 c4231hjj3\" id=\"t1f_251\" style=\"top: 47301px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Encargos sobre remunera\u00e7\u00f5es do pessoal </span><span class=\"S3E8D S2AF6 S2 c42322wdv\" id=\"t1g_251\" style=\"top: 47301px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.504 </span><span class=\"S3E8E S2AF6 S2 c42333mhi\" id=\"t1h_251\" style=\"top: 47301px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.797 </span><span class=\"S3E8F S2AF6 S2 c4234kowb\" id=\"t1i_251\" style=\"top: 47315px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Stock options atribu\u00eddas (notas 18 e 37 i)) </span><span class=\"S3E90 S2AF6 S2 c4235rhvv\" id=\"t1j_251\" style=\"top: 47315px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.759 </span><span class=\"S3E91 S2AF6 S2 c42366hsk\" id=\"t1k_251\" style=\"top: 47315px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.542 </span><span class=\"S3E92 S2AF6 S2 c4237ieqq\" id=\"t1l_251\" style=\"top: 47329px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros custos com o pessoal </span><span class=\"S3E93 S2AF6 S2 c4238t22r\" id=\"t1m_251\" style=\"top: 47329px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.993 </span><span class=\"S3E94 S2AF6 S2 c4239twnr\" id=\"t1n_251\" style=\"top: 47329px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.735 </span><span class=\"S3E95 S2AF6 S2 c4240lx61\" id=\"t1o_251\" style=\"top: 47347px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">73.945 </span><span class=\"S3E96 S2AF6 S2 c4241jgl9\" id=\"t1p_251\" style=\"top: 47347px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">66.668 </span><span class=\"S3E97 S2AF6 S2 c4242mbie\" id=\"t1q_251\" style=\"top: 47379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os outros custos com o pessoal englobam seguros de acidentes de trabalho, a\u00e7\u00e3o social, forma\u00e7\u00e3o e indemniza\u00e7\u00f5es. </span><span class=\"S3E98 S2AF6 S2 c4243yc5o\" id=\"t1r_251\" style=\"top: 47407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O aumento dos \u2018Gastos com o pessoal\u2019 em 2023 reflete a infla\u00e7\u00e3o salarial e as pol\u00edticas da Novabase com o objetivo de apresentar uma </span><span class=\"S3E99 S2AF6 S2 c42449w6o\" id=\"t1s_251\" style=\"top: 47422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">proposta de valor mais competitiva para fazer face \u00e0 atual competi\u00e7\u00e3o pelo talento tecnol\u00f3gico. </span><span class=\"S3E9A S2AF6 S2 c4245s3aq\" id=\"t1t_251\" style=\"top: 47449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No que respeita \u00e0 remunera\u00e7\u00e3o dos \u00f3rg\u00e3os sociais, importa ainda referir que neste exerc\u00edcio foi considerada uma estimativa para </span><span class=\"S3E9B S2AF6 S2 c42462nlo\" id=\"t1u_251\" style=\"top: 47465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o vari\u00e1vel dos \u00d3rg\u00e3os de Administra\u00e7\u00e3o da Novabase S.G.P.S. de 500m\u20ac, relativa ao desempenho de 2023, tendo em aten\u00e7\u00e3o </span><span class=\"S3E9C S2AF6 S2 c42479odx\" id=\"t1v_251\" style=\"top: 47480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados extraordin\u00e1rios do Grupo Novabase com a aliena\u00e7\u00e3o do neg\u00f3cio Neotalent. </span><span class=\"S3E9D S2AF6 S2 c4248ue1u\" id=\"t1w_251\" style=\"top: 47507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O </span><span class=\"S3E9E S2AF4 S2 c4249tkh0\" id=\"t1x_251\" style=\"top: 47507px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00famero m\u00e9dio de colaboradores </span><span class=\"S3E9F S2AF6 S2 c42508a4y\" id=\"t1y_251\" style=\"top: 47507px; left: 291px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 analisado como segue: </span><span class=\"S3EA0 S2AF4 S2 c4251ix2i\" id=\"t1z_251\" style=\"top: 47536px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4252kuiu\" id=\"t20_251\" style=\"top: 47536px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EA1 S2AF6 S2 c4253g5xo\" id=\"t21_251\" style=\"top: 47567px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EA2 S2AF6 S2 c4254qb9b\" id=\"t22_251\" style=\"top: 47567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3EA3 S2AF6 S2 c4255io7s\" id=\"t23_251\" style=\"top: 47567px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3EA4 S2AF6 S2 c42561hzm\" id=\"t24_251\" style=\"top: 47567px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S3EA5 S2AF6 S2 c4257uki4\" id=\"t25_251\" style=\"top: 47581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3EA6 S2AF6 S2 c4258pp90\" id=\"t26_251\" style=\"top: 47581px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.299 </span><span class=\"S3EA7 S2AF6 S2 c4259qovv\" id=\"t27_251\" style=\"top: 47581px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.284 </span><span class=\"S3EA8 S2AF6 S2 c42607i2s\" id=\"t28_251\" style=\"top: 47599px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3EA9 S2AF6 S2 c4261s5nx\" id=\"t29_251\" style=\"top: 47599px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.301 </span><span class=\"S3EAA S2AF6 S2 c4262h8h1\" id=\"t2a_251\" style=\"top: 47631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os n\u00fameros apresentados n\u00e3o consideram os colaboradores afetos ao neg\u00f3cio de </span><span class=\"S3EAB S2EAB S2 c4263vekp\" id=\"t2b_251\" style=\"top: 47631px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3EAC S2AF6 S2 c42646pij\" id=\"t2c_251\" style=\"top: 47631px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Neotalent) em ambos os per\u00edodos. A </span><span class=\"S3EAD S2AF6 S2 c4265n7oc\" id=\"t2d_251\" style=\"top: 47647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent teve em m\u00e9dia 832 colaboradores em 2023 (811 em 2022). </span><span class=\"S3EAE S2AF6 S2 c4266n1vt\" id=\"t2e_251\" style=\"top: 47680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c0 data de 31 de dezembro de 2023, o n\u00famero de colaboradores da Novabase era 1334 (2022: 1316), 32% dos quais s\u00e3o mulheres (2022: </span><span class=\"S3EAF S2AF6 S2 c4267291t\" id=\"t2f_251\" style=\"top: 47696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31%). </span><span class=\"S3EB0 S2AF4 S2 c4268an0o\" id=\"t2g_251\" style=\"top: 47738px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28. </span><span class=\"S3EB1 S2AF4 S2 c4269nt0y\" id=\"t2h_251\" style=\"top: 47738px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas l\u00edquidos </span><span class=\"S3EB2 S2AF4 S2 c4270z29w\" id=\"t2i_251\" style=\"top: 47767px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EB3 S2AF4 S2 c4271c08b\" id=\"t2j_251\" style=\"top: 47767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EB4 S2AF6 S2 c4272ywnb\" id=\"t2k_251\" style=\"top: 47798px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es e revers\u00e3o de provis\u00f5es para outros riscos e encargos (nota 22) </span><span class=\"S3EB5 S2AF6 S2 c4273ojf9\" id=\"t2l_251\" style=\"top: 47798px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S3EB6 S2AF6 S2 c427498m3\" id=\"t2m_251\" style=\"top: 47798px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3EB7 S2AF6 S2 c4275pe2f\" id=\"t2n_251\" style=\"top: 47812px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas operacionais </span><span class=\"S3EB8 S2AF6 S2 c4276641g\" id=\"t2o_251\" style=\"top: 47812px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3EB9 S2AF6 S2 c4277tdv3\" id=\"t2p_251\" style=\"top: 47812px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">138 </span><span class=\"S3EBA S2AF6 S2 c4278rbbv\" id=\"t2q_251\" style=\"top: 47830px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(766) </span><span class=\"S3EBB S2AF6 S2 c42790ybp\" id=\"t2r_251\" style=\"top: 47830px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">405 </span><span class=\"S3A5D S2AF4 S2 c42827662\" id=\"t3_252\" style=\"top: 48218px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29. </span><span class=\"S30BB S2AF4 S2 c42837how\" id=\"t4_252\" style=\"top: 48218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3819 S2AF4 S2 c4284sag3\" id=\"t5_252\" style=\"top: 48248px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4285rr4i\" id=\"t6_252\" style=\"top: 48248px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EBC S2EAB S2 c4286pf28\" id=\"t7_252\" style=\"top: 48278px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7): </span><span class=\"S3D56 S2AF6 S2 c4287vvnf\" id=\"t8_252\" style=\"top: 48306px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3EBD S2AF6 S2 c4288dvte\" id=\"t9_252\" style=\"top: 48306px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.148 </span><span class=\"S3E69 S2AF6 S2 c42897fxe\" id=\"ta_252\" style=\"top: 48306px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.010 </span><span class=\"S3EBE S2AF6 S2 c429030d2\" id=\"tb_252\" style=\"top: 48321px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3EBF S2AF6 S2 c4291mgti\" id=\"tc_252\" style=\"top: 48321px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3990 S2AF6 S2 c42929whq\" id=\"td_252\" style=\"top: 48321px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">671 </span><span class=\"S3991 S2AF6 S2 c4293llwl\" id=\"te_252\" style=\"top: 48335px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3EC0 S2AF6 S2 c429487mi\" id=\"tf_252\" style=\"top: 48335px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">599 </span><span class=\"S3E6E S2AF6 S2 c4295sd2z\" id=\"tg_252\" style=\"top: 48335px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">378 </span><span class=\"S3EC1 S2AF6 S2 c4296ibwy\" id=\"th_252\" style=\"top: 48349px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3EC2 S2AF6 S2 c4297h5dw\" id=\"ti_252\" style=\"top: 48349px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">58 </span><span class=\"S3EC3 S2AF6 S2 c4298kiye\" id=\"tj_252\" style=\"top: 48349px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51 </span><span class=\"S3EC4 S2AF6 S2 c4299kd37\" id=\"tk_252\" style=\"top: 48363px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3EC5 S2AF6 S2 c4300iz8b\" id=\"tl_252\" style=\"top: 48363px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EC6 S2AF6 S2 c4301v9xs\" id=\"tm_252\" style=\"top: 48363px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B75 S2AF6 S2 c4302gxk5\" id=\"tn_252\" style=\"top: 48381px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.449 </span><span class=\"S3EC7 S2AF6 S2 c4303gtlw\" id=\"to_252\" style=\"top: 48381px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.110 </span><span class=\"S3EC8 S2EAB S2 c4304tlel\" id=\"tp_252\" style=\"top: 48410px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8): </span><span class=\"S3EC9 S2AF6 S2 c4305zbdd\" id=\"tq_252\" style=\"top: 48439px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenvolvidos internamente </span><span class=\"S3ECA S2AF6 S2 c4306biyi\" id=\"tr_252\" style=\"top: 48439px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3ECB S2AF6 S2 c4307vdj8\" id=\"ts_252\" style=\"top: 48439px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">93 </span><span class=\"S3ECC S2AF6 S2 c4308jrb7\" id=\"tt_252\" style=\"top: 48453px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e outros direitos </span><span class=\"S3ECD S2AF6 S2 c4309e4j0\" id=\"tu_252\" style=\"top: 48453px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ECE S2AF6 S2 c4310qmkj\" id=\"tv_252\" style=\"top: 48453px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S3ECF S2AF6 S2 c4311jgzp\" id=\"tw_252\" style=\"top: 48471px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ED0 S2AF6 S2 c43120wj8\" id=\"tx_252\" style=\"top: 48471px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3ED1 S2AF6 S2 c43137mmc\" id=\"ty_252\" style=\"top: 48489px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.468 </span><span class=\"S3ED2 S2AF6 S2 c4314gwmr\" id=\"tz_252\" style=\"top: 48489px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.224 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18770": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4183lni1\" id=\"t3_251\" style=\"top: 46918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26. </span><span class=\"S3E62 S2AF4 S2 c4184q0pt\" id=\"t4_251\" style=\"top: 46918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecimentos e servi\u00e7os externos </span><span class=\"S3E63 S2AF4 S2 c4185b1td\" id=\"t5_251\" style=\"top: 46948px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4186e2xk\" id=\"t6_251\" style=\"top: 46948px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3A5F S2AF6 S2 c4187zveb\" id=\"t7_251\" style=\"top: 46978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subcontratos </span><span class=\"S3A60 S2AF6 S2 c418872uo\" id=\"t8_251\" style=\"top: 46978px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.658 </span><span class=\"S3A61 S2AF6 S2 c4189rfgi\" id=\"t9_251\" style=\"top: 46978px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.264 </span><span class=\"S3E64 S2AF6 S2 c4190us6y\" id=\"ta_251\" style=\"top: 46992px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comiss\u00f5es e honor\u00e1rios </span><span class=\"S3E65 S2AF6 S2 c4191zqax\" id=\"tb_251\" style=\"top: 46992px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.464 </span><span class=\"S3E66 S2AF6 S2 c4192qlyi\" id=\"tc_251\" style=\"top: 46992px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.439 </span><span class=\"S3E67 S2AF6 S2 c4193n5o6\" id=\"td_251\" style=\"top: 47006px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transportes, desloca\u00e7\u00f5es e estadias e despesas de representa\u00e7\u00e3o </span><span class=\"S3E68 S2AF6 S2 c4194mn8m\" id=\"te_251\" style=\"top: 47006px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.718 </span><span class=\"S3E69 S2AF6 S2 c4195p7an\" id=\"tf_251\" style=\"top: 47006px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.943 </span><span class=\"S3E6A S2AF6 S2 c419653yz\" id=\"tg_251\" style=\"top: 47021px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trabalhos especializados e rendas </span><span class=\"S3E6B S2AF6 S2 c41972iup\" id=\"th_251\" style=\"top: 47021px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.064 </span><span class=\"S3990 S2AF6 S2 c419891lu\" id=\"ti_251\" style=\"top: 47021px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">649 </span><span class=\"S3E6C S2AF6 S2 c4199fzkn\" id=\"tj_251\" style=\"top: 47035px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Publicidade e propaganda </span><span class=\"S3E6D S2AF6 S2 c4200tqoc\" id=\"tk_251\" style=\"top: 47035px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">386 </span><span class=\"S3E6E S2AF6 S2 c4201zqwv\" id=\"tl_251\" style=\"top: 47035px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">401 </span><span class=\"S3E6F S2AF6 S2 c42026unh\" id=\"tm_251\" style=\"top: 47049px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1gua, eletricidade e combust\u00edveis </span><span class=\"S3E70 S2AF6 S2 c4203zlkr\" id=\"tn_251\" style=\"top: 47049px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">541 </span><span class=\"S3E71 S2AF6 S2 c4204qgs7\" id=\"to_251\" style=\"top: 47049px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">543 </span><span class=\"S3E72 S2AF6 S2 c4205rgmi\" id=\"tp_251\" style=\"top: 47063px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comunica\u00e7\u00f5es </span><span class=\"S3E73 S2AF6 S2 c4206nbbs\" id=\"tq_251\" style=\"top: 47063px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S3E74 S2AF6 S2 c4207mnl7\" id=\"tr_251\" style=\"top: 47063px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">239 </span><span class=\"S3E75 S2AF6 S2 c4208zles\" id=\"ts_251\" style=\"top: 47077px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3E76 S2AF6 S2 c4209qnuy\" id=\"tt_251\" style=\"top: 47077px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S3E77 S2AF6 S2 c4210j6f5\" id=\"tu_251\" style=\"top: 47077px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">342 </span><span class=\"S3E78 S2AF6 S2 c42110a0i\" id=\"tv_251\" style=\"top: 47092px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Utens\u00edlios, material de escrit\u00f3rio e documenta\u00e7\u00e3o t\u00e9cnica </span><span class=\"S3E79 S2AF6 S2 c42129msr\" id=\"tw_251\" style=\"top: 47092px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">785 </span><span class=\"S3E7A S2AF6 S2 c42134b0w\" id=\"tx_251\" style=\"top: 47092px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">748 </span><span class=\"S3E7B S2AF6 S2 c421479pj\" id=\"ty_251\" style=\"top: 47106px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros fornecimentos e servi\u00e7os </span><span class=\"S3E7C S2AF6 S2 c4215ak2a\" id=\"tz_251\" style=\"top: 47106px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">516 </span><span class=\"S3E7D S2AF6 S2 c4216yndr\" id=\"t10_251\" style=\"top: 47106px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">573 </span><span class=\"S3E7E S2AF6 S2 c4217497l\" id=\"t11_251\" style=\"top: 47124px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.760 </span><span class=\"S3E7F S2AF6 S2 c4218lu5j\" id=\"t12_251\" style=\"top: 47124px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45.141 </span><span class=\"S3E80 S2AF6 S2 c4219e7p4\" id=\"t13_251\" style=\"top: 47154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subcontratos referem-se na sua maioria a valores incorridos por servi\u00e7os prestados por entidades externas usadas pelo Grupo para </span><span class=\"S3E81 S2AF6 S2 c42203k8l\" id=\"t14_251\" style=\"top: 47170px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suportar os projetos a clientes. </span><span class=\"S3E82 S2AF4 S2 c4221jweu\" id=\"t15_251\" style=\"top: 47213px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27. </span><span class=\"S3E83 S2AF4 S2 c4222p9up\" id=\"t16_251\" style=\"top: 47213px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos com o pessoal </span><span class=\"S3E84 S2AF4 S2 c4223ozve\" id=\"t17_251\" style=\"top: 47242px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E85 S2AF4 S2 c4224i5wo\" id=\"t18_251\" style=\"top: 47242px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E86 S2AF6 S2 c4225zfq7\" id=\"t19_251\" style=\"top: 47272px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o / benef\u00edcios dos \u00f3rg\u00e3os sociais (nota 37 i)) </span><span class=\"S3E87 S2AF6 S2 c4226m4bf\" id=\"t1a_251\" style=\"top: 47272px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.907 </span><span class=\"S3E88 S2AF6 S2 c4227ekj0\" id=\"t1b_251\" style=\"top: 47272px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3E89 S2AF6 S2 c4228litt\" id=\"t1c_251\" style=\"top: 47287px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o do pessoal </span><span class=\"S3E8A S2AF6 S2 c4229t4fl\" id=\"t1d_251\" style=\"top: 47287px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.782 </span><span class=\"S3E8B S2AF6 S2 c4230oizi\" id=\"t1e_251\" style=\"top: 47287px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.950 </span><span class=\"S3E8C S2AF6 S2 c4231hjj3\" id=\"t1f_251\" style=\"top: 47301px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Encargos sobre remunera\u00e7\u00f5es do pessoal </span><span class=\"S3E8D S2AF6 S2 c42322wdv\" id=\"t1g_251\" style=\"top: 47301px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.504 </span><span class=\"S3E8E S2AF6 S2 c42333mhi\" id=\"t1h_251\" style=\"top: 47301px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.797 </span><span class=\"S3E8F S2AF6 S2 c4234kowb\" id=\"t1i_251\" style=\"top: 47315px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Stock options atribu\u00eddas (notas 18 e 37 i)) </span><span class=\"S3E90 S2AF6 S2 c4235rhvv\" id=\"t1j_251\" style=\"top: 47315px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.759 </span><span class=\"S3E91 S2AF6 S2 c42366hsk\" id=\"t1k_251\" style=\"top: 47315px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.542 </span><span class=\"S3E92 S2AF6 S2 c4237ieqq\" id=\"t1l_251\" style=\"top: 47329px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros custos com o pessoal </span><span class=\"S3E93 S2AF6 S2 c4238t22r\" id=\"t1m_251\" style=\"top: 47329px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.993 </span><span class=\"S3E94 S2AF6 S2 c4239twnr\" id=\"t1n_251\" style=\"top: 47329px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.735 </span><span class=\"S3E95 S2AF6 S2 c4240lx61\" id=\"t1o_251\" style=\"top: 47347px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">73.945 </span><span class=\"S3E96 S2AF6 S2 c4241jgl9\" id=\"t1p_251\" style=\"top: 47347px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">66.668 </span><span class=\"S3E97 S2AF6 S2 c4242mbie\" id=\"t1q_251\" style=\"top: 47379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os outros custos com o pessoal englobam seguros de acidentes de trabalho, a\u00e7\u00e3o social, forma\u00e7\u00e3o e indemniza\u00e7\u00f5es. </span><span class=\"S3E98 S2AF6 S2 c4243yc5o\" id=\"t1r_251\" style=\"top: 47407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O aumento dos \u2018Gastos com o pessoal\u2019 em 2023 reflete a infla\u00e7\u00e3o salarial e as pol\u00edticas da Novabase com o objetivo de apresentar uma </span><span class=\"S3E99 S2AF6 S2 c42449w6o\" id=\"t1s_251\" style=\"top: 47422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">proposta de valor mais competitiva para fazer face \u00e0 atual competi\u00e7\u00e3o pelo talento tecnol\u00f3gico. </span><span class=\"S3E9A S2AF6 S2 c4245s3aq\" id=\"t1t_251\" style=\"top: 47449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No que respeita \u00e0 remunera\u00e7\u00e3o dos \u00f3rg\u00e3os sociais, importa ainda referir que neste exerc\u00edcio foi considerada uma estimativa para </span><span class=\"S3E9B S2AF6 S2 c42462nlo\" id=\"t1u_251\" style=\"top: 47465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o vari\u00e1vel dos \u00d3rg\u00e3os de Administra\u00e7\u00e3o da Novabase S.G.P.S. de 500m\u20ac, relativa ao desempenho de 2023, tendo em aten\u00e7\u00e3o </span><span class=\"S3E9C S2AF6 S2 c42479odx\" id=\"t1v_251\" style=\"top: 47480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados extraordin\u00e1rios do Grupo Novabase com a aliena\u00e7\u00e3o do neg\u00f3cio Neotalent. </span><span class=\"S3E9D S2AF6 S2 c4248ue1u\" id=\"t1w_251\" style=\"top: 47507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O </span><span class=\"S3E9E S2AF4 S2 c4249tkh0\" id=\"t1x_251\" style=\"top: 47507px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00famero m\u00e9dio de colaboradores </span><span class=\"S3E9F S2AF6 S2 c42508a4y\" id=\"t1y_251\" style=\"top: 47507px; left: 291px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 analisado como segue: </span><span class=\"S3EA0 S2AF4 S2 c4251ix2i\" id=\"t1z_251\" style=\"top: 47536px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4252kuiu\" id=\"t20_251\" style=\"top: 47536px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EA1 S2AF6 S2 c4253g5xo\" id=\"t21_251\" style=\"top: 47567px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EA2 S2AF6 S2 c4254qb9b\" id=\"t22_251\" style=\"top: 47567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3EA3 S2AF6 S2 c4255io7s\" id=\"t23_251\" style=\"top: 47567px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3EA4 S2AF6 S2 c42561hzm\" id=\"t24_251\" style=\"top: 47567px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S3EA5 S2AF6 S2 c4257uki4\" id=\"t25_251\" style=\"top: 47581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3EA6 S2AF6 S2 c4258pp90\" id=\"t26_251\" style=\"top: 47581px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.299 </span><span class=\"S3EA7 S2AF6 S2 c4259qovv\" id=\"t27_251\" style=\"top: 47581px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.284 </span><span class=\"S3EA8 S2AF6 S2 c42607i2s\" id=\"t28_251\" style=\"top: 47599px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3EA9 S2AF6 S2 c4261s5nx\" id=\"t29_251\" style=\"top: 47599px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.301 </span><span class=\"S3EAA S2AF6 S2 c4262h8h1\" id=\"t2a_251\" style=\"top: 47631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os n\u00fameros apresentados n\u00e3o consideram os colaboradores afetos ao neg\u00f3cio de </span><span class=\"S3EAB S2EAB S2 c4263vekp\" id=\"t2b_251\" style=\"top: 47631px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3EAC S2AF6 S2 c42646pij\" id=\"t2c_251\" style=\"top: 47631px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Neotalent) em ambos os per\u00edodos. A </span><span class=\"S3EAD S2AF6 S2 c4265n7oc\" id=\"t2d_251\" style=\"top: 47647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent teve em m\u00e9dia 832 colaboradores em 2023 (811 em 2022). </span><span class=\"S3EAE S2AF6 S2 c4266n1vt\" id=\"t2e_251\" style=\"top: 47680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c0 data de 31 de dezembro de 2023, o n\u00famero de colaboradores da Novabase era 1334 (2022: 1316), 32% dos quais s\u00e3o mulheres (2022: </span><span class=\"S3EAF S2AF6 S2 c4267291t\" id=\"t2f_251\" style=\"top: 47696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31%). </span><span class=\"S3EB0 S2AF4 S2 c4268an0o\" id=\"t2g_251\" style=\"top: 47738px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28. </span><span class=\"S3EB1 S2AF4 S2 c4269nt0y\" id=\"t2h_251\" style=\"top: 47738px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas l\u00edquidos </span><span class=\"S3EB2 S2AF4 S2 c4270z29w\" id=\"t2i_251\" style=\"top: 47767px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EB3 S2AF4 S2 c4271c08b\" id=\"t2j_251\" style=\"top: 47767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EB4 S2AF6 S2 c4272ywnb\" id=\"t2k_251\" style=\"top: 47798px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es e revers\u00e3o de provis\u00f5es para outros riscos e encargos (nota 22) </span><span class=\"S3EB5 S2AF6 S2 c4273ojf9\" id=\"t2l_251\" style=\"top: 47798px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S3EB6 S2AF6 S2 c427498m3\" id=\"t2m_251\" style=\"top: 47798px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3EB7 S2AF6 S2 c4275pe2f\" id=\"t2n_251\" style=\"top: 47812px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas operacionais </span><span class=\"S3EB8 S2AF6 S2 c4276641g\" id=\"t2o_251\" style=\"top: 47812px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3EB9 S2AF6 S2 c4277tdv3\" id=\"t2p_251\" style=\"top: 47812px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">138 </span><span class=\"S3EBA S2AF6 S2 c4278rbbv\" id=\"t2q_251\" style=\"top: 47830px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(766) </span><span class=\"S3EBB S2AF6 S2 c42790ybp\" id=\"t2r_251\" style=\"top: 47830px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">405 </span><span class=\"S3A5D S2AF4 S2 c42827662\" id=\"t3_252\" style=\"top: 48218px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29. </span><span class=\"S30BB S2AF4 S2 c42837how\" id=\"t4_252\" style=\"top: 48218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3819 S2AF4 S2 c4284sag3\" id=\"t5_252\" style=\"top: 48248px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4285rr4i\" id=\"t6_252\" style=\"top: 48248px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EBC S2EAB S2 c4286pf28\" id=\"t7_252\" style=\"top: 48278px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7): </span><span class=\"S3D56 S2AF6 S2 c4287vvnf\" id=\"t8_252\" style=\"top: 48306px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3EBD S2AF6 S2 c4288dvte\" id=\"t9_252\" style=\"top: 48306px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.148 </span><span class=\"S3E69 S2AF6 S2 c42897fxe\" id=\"ta_252\" style=\"top: 48306px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.010 </span><span class=\"S3EBE S2AF6 S2 c429030d2\" id=\"tb_252\" style=\"top: 48321px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3EBF S2AF6 S2 c4291mgti\" id=\"tc_252\" style=\"top: 48321px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3990 S2AF6 S2 c42929whq\" id=\"td_252\" style=\"top: 48321px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">671 </span><span class=\"S3991 S2AF6 S2 c4293llwl\" id=\"te_252\" style=\"top: 48335px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3EC0 S2AF6 S2 c429487mi\" id=\"tf_252\" style=\"top: 48335px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">599 </span><span class=\"S3E6E S2AF6 S2 c4295sd2z\" id=\"tg_252\" style=\"top: 48335px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">378 </span><span class=\"S3EC1 S2AF6 S2 c4296ibwy\" id=\"th_252\" style=\"top: 48349px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3EC2 S2AF6 S2 c4297h5dw\" id=\"ti_252\" style=\"top: 48349px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">58 </span><span class=\"S3EC3 S2AF6 S2 c4298kiye\" id=\"tj_252\" style=\"top: 48349px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51 </span><span class=\"S3EC4 S2AF6 S2 c4299kd37\" id=\"tk_252\" style=\"top: 48363px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3EC5 S2AF6 S2 c4300iz8b\" id=\"tl_252\" style=\"top: 48363px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EC6 S2AF6 S2 c4301v9xs\" id=\"tm_252\" style=\"top: 48363px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B75 S2AF6 S2 c4302gxk5\" id=\"tn_252\" style=\"top: 48381px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.449 </span><span class=\"S3EC7 S2AF6 S2 c4303gtlw\" id=\"to_252\" style=\"top: 48381px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.110 </span><span class=\"S3EC8 S2EAB S2 c4304tlel\" id=\"tp_252\" style=\"top: 48410px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8): </span><span class=\"S3EC9 S2AF6 S2 c4305zbdd\" id=\"tq_252\" style=\"top: 48439px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenvolvidos internamente </span><span class=\"S3ECA S2AF6 S2 c4306biyi\" id=\"tr_252\" style=\"top: 48439px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3ECB S2AF6 S2 c4307vdj8\" id=\"ts_252\" style=\"top: 48439px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">93 </span><span class=\"S3ECC S2AF6 S2 c4308jrb7\" id=\"tt_252\" style=\"top: 48453px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e outros direitos </span><span class=\"S3ECD S2AF6 S2 c4309e4j0\" id=\"tu_252\" style=\"top: 48453px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ECE S2AF6 S2 c4310qmkj\" id=\"tv_252\" style=\"top: 48453px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S3ECF S2AF6 S2 c4311jgzp\" id=\"tw_252\" style=\"top: 48471px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ED0 S2AF6 S2 c43120wj8\" id=\"tx_252\" style=\"top: 48471px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3ED1 S2AF6 S2 c43137mmc\" id=\"ty_252\" style=\"top: 48489px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.468 </span><span class=\"S3ED2 S2AF6 S2 c4314gwmr\" id=\"tz_252\" style=\"top: 48489px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.224 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18771": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4183lni1\" id=\"t3_251\" style=\"top: 46918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26. </span><span class=\"S3E62 S2AF4 S2 c4184q0pt\" id=\"t4_251\" style=\"top: 46918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecimentos e servi\u00e7os externos </span><span class=\"S3E63 S2AF4 S2 c4185b1td\" id=\"t5_251\" style=\"top: 46948px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4186e2xk\" id=\"t6_251\" style=\"top: 46948px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3A5F S2AF6 S2 c4187zveb\" id=\"t7_251\" style=\"top: 46978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subcontratos </span><span class=\"S3A60 S2AF6 S2 c418872uo\" id=\"t8_251\" style=\"top: 46978px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.658 </span><span class=\"S3A61 S2AF6 S2 c4189rfgi\" id=\"t9_251\" style=\"top: 46978px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.264 </span><span class=\"S3E64 S2AF6 S2 c4190us6y\" id=\"ta_251\" style=\"top: 46992px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comiss\u00f5es e honor\u00e1rios </span><span class=\"S3E65 S2AF6 S2 c4191zqax\" id=\"tb_251\" style=\"top: 46992px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.464 </span><span class=\"S3E66 S2AF6 S2 c4192qlyi\" id=\"tc_251\" style=\"top: 46992px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.439 </span><span class=\"S3E67 S2AF6 S2 c4193n5o6\" id=\"td_251\" style=\"top: 47006px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transportes, desloca\u00e7\u00f5es e estadias e despesas de representa\u00e7\u00e3o </span><span class=\"S3E68 S2AF6 S2 c4194mn8m\" id=\"te_251\" style=\"top: 47006px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.718 </span><span class=\"S3E69 S2AF6 S2 c4195p7an\" id=\"tf_251\" style=\"top: 47006px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.943 </span><span class=\"S3E6A S2AF6 S2 c419653yz\" id=\"tg_251\" style=\"top: 47021px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trabalhos especializados e rendas </span><span class=\"S3E6B S2AF6 S2 c41972iup\" id=\"th_251\" style=\"top: 47021px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.064 </span><span class=\"S3990 S2AF6 S2 c419891lu\" id=\"ti_251\" style=\"top: 47021px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">649 </span><span class=\"S3E6C S2AF6 S2 c4199fzkn\" id=\"tj_251\" style=\"top: 47035px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Publicidade e propaganda </span><span class=\"S3E6D S2AF6 S2 c4200tqoc\" id=\"tk_251\" style=\"top: 47035px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">386 </span><span class=\"S3E6E S2AF6 S2 c4201zqwv\" id=\"tl_251\" style=\"top: 47035px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">401 </span><span class=\"S3E6F S2AF6 S2 c42026unh\" id=\"tm_251\" style=\"top: 47049px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1gua, eletricidade e combust\u00edveis </span><span class=\"S3E70 S2AF6 S2 c4203zlkr\" id=\"tn_251\" style=\"top: 47049px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">541 </span><span class=\"S3E71 S2AF6 S2 c4204qgs7\" id=\"to_251\" style=\"top: 47049px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">543 </span><span class=\"S3E72 S2AF6 S2 c4205rgmi\" id=\"tp_251\" style=\"top: 47063px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comunica\u00e7\u00f5es </span><span class=\"S3E73 S2AF6 S2 c4206nbbs\" id=\"tq_251\" style=\"top: 47063px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S3E74 S2AF6 S2 c4207mnl7\" id=\"tr_251\" style=\"top: 47063px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">239 </span><span class=\"S3E75 S2AF6 S2 c4208zles\" id=\"ts_251\" style=\"top: 47077px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3E76 S2AF6 S2 c4209qnuy\" id=\"tt_251\" style=\"top: 47077px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S3E77 S2AF6 S2 c4210j6f5\" id=\"tu_251\" style=\"top: 47077px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">342 </span><span class=\"S3E78 S2AF6 S2 c42110a0i\" id=\"tv_251\" style=\"top: 47092px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Utens\u00edlios, material de escrit\u00f3rio e documenta\u00e7\u00e3o t\u00e9cnica </span><span class=\"S3E79 S2AF6 S2 c42129msr\" id=\"tw_251\" style=\"top: 47092px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">785 </span><span class=\"S3E7A S2AF6 S2 c42134b0w\" id=\"tx_251\" style=\"top: 47092px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">748 </span><span class=\"S3E7B S2AF6 S2 c421479pj\" id=\"ty_251\" style=\"top: 47106px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros fornecimentos e servi\u00e7os </span><span class=\"S3E7C S2AF6 S2 c4215ak2a\" id=\"tz_251\" style=\"top: 47106px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">516 </span><span class=\"S3E7D S2AF6 S2 c4216yndr\" id=\"t10_251\" style=\"top: 47106px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">573 </span><span class=\"S3E7E S2AF6 S2 c4217497l\" id=\"t11_251\" style=\"top: 47124px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.760 </span><span class=\"S3E7F S2AF6 S2 c4218lu5j\" id=\"t12_251\" style=\"top: 47124px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45.141 </span><span class=\"S3E80 S2AF6 S2 c4219e7p4\" id=\"t13_251\" style=\"top: 47154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subcontratos referem-se na sua maioria a valores incorridos por servi\u00e7os prestados por entidades externas usadas pelo Grupo para </span><span class=\"S3E81 S2AF6 S2 c42203k8l\" id=\"t14_251\" style=\"top: 47170px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suportar os projetos a clientes. </span><span class=\"S3E82 S2AF4 S2 c4221jweu\" id=\"t15_251\" style=\"top: 47213px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27. </span><span class=\"S3E83 S2AF4 S2 c4222p9up\" id=\"t16_251\" style=\"top: 47213px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos com o pessoal </span><span class=\"S3E84 S2AF4 S2 c4223ozve\" id=\"t17_251\" style=\"top: 47242px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E85 S2AF4 S2 c4224i5wo\" id=\"t18_251\" style=\"top: 47242px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3E86 S2AF6 S2 c4225zfq7\" id=\"t19_251\" style=\"top: 47272px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o / benef\u00edcios dos \u00f3rg\u00e3os sociais (nota 37 i)) </span><span class=\"S3E87 S2AF6 S2 c4226m4bf\" id=\"t1a_251\" style=\"top: 47272px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.907 </span><span class=\"S3E88 S2AF6 S2 c4227ekj0\" id=\"t1b_251\" style=\"top: 47272px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3E89 S2AF6 S2 c4228litt\" id=\"t1c_251\" style=\"top: 47287px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Remunera\u00e7\u00e3o do pessoal </span><span class=\"S3E8A S2AF6 S2 c4229t4fl\" id=\"t1d_251\" style=\"top: 47287px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">55.782 </span><span class=\"S3E8B S2AF6 S2 c4230oizi\" id=\"t1e_251\" style=\"top: 47287px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51.950 </span><span class=\"S3E8C S2AF6 S2 c4231hjj3\" id=\"t1f_251\" style=\"top: 47301px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Encargos sobre remunera\u00e7\u00f5es do pessoal </span><span class=\"S3E8D S2AF6 S2 c42322wdv\" id=\"t1g_251\" style=\"top: 47301px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9.504 </span><span class=\"S3E8E S2AF6 S2 c42333mhi\" id=\"t1h_251\" style=\"top: 47301px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">8.797 </span><span class=\"S3E8F S2AF6 S2 c4234kowb\" id=\"t1i_251\" style=\"top: 47315px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Stock options atribu\u00eddas (notas 18 e 37 i)) </span><span class=\"S3E90 S2AF6 S2 c4235rhvv\" id=\"t1j_251\" style=\"top: 47315px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.759 </span><span class=\"S3E91 S2AF6 S2 c42366hsk\" id=\"t1k_251\" style=\"top: 47315px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.542 </span><span class=\"S3E92 S2AF6 S2 c4237ieqq\" id=\"t1l_251\" style=\"top: 47329px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros custos com o pessoal </span><span class=\"S3E93 S2AF6 S2 c4238t22r\" id=\"t1m_251\" style=\"top: 47329px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.993 </span><span class=\"S3E94 S2AF6 S2 c4239twnr\" id=\"t1n_251\" style=\"top: 47329px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.735 </span><span class=\"S3E95 S2AF6 S2 c4240lx61\" id=\"t1o_251\" style=\"top: 47347px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">73.945 </span><span class=\"S3E96 S2AF6 S2 c4241jgl9\" id=\"t1p_251\" style=\"top: 47347px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">66.668 </span><span class=\"S3E97 S2AF6 S2 c4242mbie\" id=\"t1q_251\" style=\"top: 47379px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os outros custos com o pessoal englobam seguros de acidentes de trabalho, a\u00e7\u00e3o social, forma\u00e7\u00e3o e indemniza\u00e7\u00f5es. </span><span class=\"S3E98 S2AF6 S2 c4243yc5o\" id=\"t1r_251\" style=\"top: 47407px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O aumento dos \u2018Gastos com o pessoal\u2019 em 2023 reflete a infla\u00e7\u00e3o salarial e as pol\u00edticas da Novabase com o objetivo de apresentar uma </span><span class=\"S3E99 S2AF6 S2 c42449w6o\" id=\"t1s_251\" style=\"top: 47422px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">proposta de valor mais competitiva para fazer face \u00e0 atual competi\u00e7\u00e3o pelo talento tecnol\u00f3gico. </span><span class=\"S3E9A S2AF6 S2 c4245s3aq\" id=\"t1t_251\" style=\"top: 47449px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No que respeita \u00e0 remunera\u00e7\u00e3o dos \u00f3rg\u00e3os sociais, importa ainda referir que neste exerc\u00edcio foi considerada uma estimativa para </span><span class=\"S3E9B S2AF6 S2 c42462nlo\" id=\"t1u_251\" style=\"top: 47465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00e3o vari\u00e1vel dos \u00d3rg\u00e3os de Administra\u00e7\u00e3o da Novabase S.G.P.S. de 500m\u20ac, relativa ao desempenho de 2023, tendo em aten\u00e7\u00e3o </span><span class=\"S3E9C S2AF6 S2 c42479odx\" id=\"t1v_251\" style=\"top: 47480px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">os resultados extraordin\u00e1rios do Grupo Novabase com a aliena\u00e7\u00e3o do neg\u00f3cio Neotalent. </span><span class=\"S3E9D S2AF6 S2 c4248ue1u\" id=\"t1w_251\" style=\"top: 47507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O </span><span class=\"S3E9E S2AF4 S2 c4249tkh0\" id=\"t1x_251\" style=\"top: 47507px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00famero m\u00e9dio de colaboradores </span><span class=\"S3E9F S2AF6 S2 c42508a4y\" id=\"t1y_251\" style=\"top: 47507px; left: 291px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 analisado como segue: </span><span class=\"S3EA0 S2AF4 S2 c4251ix2i\" id=\"t1z_251\" style=\"top: 47536px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4252kuiu\" id=\"t20_251\" style=\"top: 47536px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EA1 S2AF6 S2 c4253g5xo\" id=\"t21_251\" style=\"top: 47567px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EA2 S2AF6 S2 c4254qb9b\" id=\"t22_251\" style=\"top: 47567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3EA3 S2AF6 S2 c4255io7s\" id=\"t23_251\" style=\"top: 47567px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3EA4 S2AF6 S2 c42561hzm\" id=\"t24_251\" style=\"top: 47567px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S3EA5 S2AF6 S2 c4257uki4\" id=\"t25_251\" style=\"top: 47581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3EA6 S2AF6 S2 c4258pp90\" id=\"t26_251\" style=\"top: 47581px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.299 </span><span class=\"S3EA7 S2AF6 S2 c4259qovv\" id=\"t27_251\" style=\"top: 47581px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.284 </span><span class=\"S3EA8 S2AF6 S2 c42607i2s\" id=\"t28_251\" style=\"top: 47599px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3EA9 S2AF6 S2 c4261s5nx\" id=\"t29_251\" style=\"top: 47599px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.301 </span><span class=\"S3EAA S2AF6 S2 c4262h8h1\" id=\"t2a_251\" style=\"top: 47631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os n\u00fameros apresentados n\u00e3o consideram os colaboradores afetos ao neg\u00f3cio de </span><span class=\"S3EAB S2EAB S2 c4263vekp\" id=\"t2b_251\" style=\"top: 47631px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3EAC S2AF6 S2 c42646pij\" id=\"t2c_251\" style=\"top: 47631px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Neotalent) em ambos os per\u00edodos. A </span><span class=\"S3EAD S2AF6 S2 c4265n7oc\" id=\"t2d_251\" style=\"top: 47647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent teve em m\u00e9dia 832 colaboradores em 2023 (811 em 2022). </span><span class=\"S3EAE S2AF6 S2 c4266n1vt\" id=\"t2e_251\" style=\"top: 47680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c0 data de 31 de dezembro de 2023, o n\u00famero de colaboradores da Novabase era 1334 (2022: 1316), 32% dos quais s\u00e3o mulheres (2022: </span><span class=\"S3EAF S2AF6 S2 c4267291t\" id=\"t2f_251\" style=\"top: 47696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31%). </span><span class=\"S3EB0 S2AF4 S2 c4268an0o\" id=\"t2g_251\" style=\"top: 47738px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28. </span><span class=\"S3EB1 S2AF4 S2 c4269nt0y\" id=\"t2h_251\" style=\"top: 47738px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas l\u00edquidos </span><span class=\"S3EB2 S2AF4 S2 c4270z29w\" id=\"t2i_251\" style=\"top: 47767px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EB3 S2AF4 S2 c4271c08b\" id=\"t2j_251\" style=\"top: 47767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EB4 S2AF6 S2 c4272ywnb\" id=\"t2k_251\" style=\"top: 47798px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es e revers\u00e3o de provis\u00f5es para outros riscos e encargos (nota 22) </span><span class=\"S3EB5 S2AF6 S2 c4273ojf9\" id=\"t2l_251\" style=\"top: 47798px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S3EB6 S2AF6 S2 c427498m3\" id=\"t2m_251\" style=\"top: 47798px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3EB7 S2AF6 S2 c4275pe2f\" id=\"t2n_251\" style=\"top: 47812px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas operacionais </span><span class=\"S3EB8 S2AF6 S2 c4276641g\" id=\"t2o_251\" style=\"top: 47812px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3EB9 S2AF6 S2 c4277tdv3\" id=\"t2p_251\" style=\"top: 47812px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">138 </span><span class=\"S3EBA S2AF6 S2 c4278rbbv\" id=\"t2q_251\" style=\"top: 47830px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(766) </span><span class=\"S3EBB S2AF6 S2 c42790ybp\" id=\"t2r_251\" style=\"top: 47830px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">405 </span><span class=\"S3A5D S2AF4 S2 c42827662\" id=\"t3_252\" style=\"top: 48218px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">29. </span><span class=\"S30BB S2AF4 S2 c42837how\" id=\"t4_252\" style=\"top: 48218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e deprecia\u00e7\u00f5es </span><span class=\"S3819 S2AF4 S2 c4284sag3\" id=\"t5_252\" style=\"top: 48248px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4285rr4i\" id=\"t6_252\" style=\"top: 48248px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EBC S2EAB S2 c4286pf28\" id=\"t7_252\" style=\"top: 48278px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos fixos tang\u00edveis (nota 7): </span><span class=\"S3D56 S2AF6 S2 c4287vvnf\" id=\"t8_252\" style=\"top: 48306px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Edif\u00edcios e outras constru\u00e7\u00f5es </span><span class=\"S3EBD S2AF6 S2 c4288dvte\" id=\"t9_252\" style=\"top: 48306px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.148 </span><span class=\"S3E69 S2AF6 S2 c42897fxe\" id=\"ta_252\" style=\"top: 48306px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.010 </span><span class=\"S3EBE S2AF6 S2 c429030d2\" id=\"tb_252\" style=\"top: 48321px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento b\u00e1sico </span><span class=\"S3EBF S2AF6 S2 c4291mgti\" id=\"tc_252\" style=\"top: 48321px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">644 </span><span class=\"S3990 S2AF6 S2 c42929whq\" id=\"td_252\" style=\"top: 48321px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">671 </span><span class=\"S3991 S2AF6 S2 c4293llwl\" id=\"te_252\" style=\"top: 48335px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento de transporte </span><span class=\"S3EC0 S2AF6 S2 c429487mi\" id=\"tf_252\" style=\"top: 48335px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">599 </span><span class=\"S3E6E S2AF6 S2 c4295sd2z\" id=\"tg_252\" style=\"top: 48335px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">378 </span><span class=\"S3EC1 S2AF6 S2 c4296ibwy\" id=\"th_252\" style=\"top: 48349px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Equipamento administrativo </span><span class=\"S3EC2 S2AF6 S2 c4297h5dw\" id=\"ti_252\" style=\"top: 48349px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">58 </span><span class=\"S3EC3 S2AF6 S2 c4298kiye\" id=\"tj_252\" style=\"top: 48349px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">51 </span><span class=\"S3EC4 S2AF6 S2 c4299kd37\" id=\"tk_252\" style=\"top: 48363px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ativos tang\u00edveis </span><span class=\"S3EC5 S2AF6 S2 c4300iz8b\" id=\"tl_252\" style=\"top: 48363px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EC6 S2AF6 S2 c4301v9xs\" id=\"tm_252\" style=\"top: 48363px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3B75 S2AF6 S2 c4302gxk5\" id=\"tn_252\" style=\"top: 48381px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.449 </span><span class=\"S3EC7 S2AF6 S2 c4303gtlw\" id=\"to_252\" style=\"top: 48381px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.110 </span><span class=\"S3EC8 S2EAB S2 c4304tlel\" id=\"tp_252\" style=\"top: 48410px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos intang\u00edveis (nota 8): </span><span class=\"S3EC9 S2AF6 S2 c4305zbdd\" id=\"tq_252\" style=\"top: 48439px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Intang\u00edveis desenvolvidos internamente </span><span class=\"S3ECA S2AF6 S2 c4306biyi\" id=\"tr_252\" style=\"top: 48439px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3ECB S2AF6 S2 c4307vdj8\" id=\"ts_252\" style=\"top: 48439px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">93 </span><span class=\"S3ECC S2AF6 S2 c4308jrb7\" id=\"tt_252\" style=\"top: 48453px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Propriedade industrial e outros direitos </span><span class=\"S3ECD S2AF6 S2 c4309e4j0\" id=\"tu_252\" style=\"top: 48453px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ECE S2AF6 S2 c4310qmkj\" id=\"tv_252\" style=\"top: 48453px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">21 </span><span class=\"S3ECF S2AF6 S2 c4311jgzp\" id=\"tw_252\" style=\"top: 48471px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S3ED0 S2AF6 S2 c43120wj8\" id=\"tx_252\" style=\"top: 48471px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">114 </span><span class=\"S3ED1 S2AF6 S2 c43137mmc\" id=\"ty_252\" style=\"top: 48489px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.468 </span><span class=\"S3ED2 S2AF6 S2 c4314gwmr\" id=\"tz_252\" style=\"top: 48489px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.224 </span><span class=\"S3EEE S2AF4 S2 c4342uu9p\" id=\"t1r_252\" style=\"top: 48760px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31. </span><span class=\"S3EEF S2AF4 S2 c4343p4vw\" id=\"t1s_252\" style=\"top: 48760px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos financeiros </span><span class=\"S3EF0 S2AF4 S2 c4344w73u\" id=\"t1t_252\" style=\"top: 48789px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EF1 S2AF4 S2 c4345w3kh\" id=\"t1u_252\" style=\"top: 48789px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EF2 S2AF6 S2 c4346skbe\" id=\"t1v_252\" style=\"top: 48823px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros pagos </span><span class=\"S3EF3 S2AF6 S2 c4347x6ia\" id=\"t1w_252\" style=\"top: 48837px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- empr\u00e9stimos </span><span class=\"S3EF4 S2AF6 S2 c4348un00\" id=\"t1x_252\" style=\"top: 48837px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(783) </span><span class=\"S3EF5 S2AF6 S2 c4349tb01\" id=\"t1y_252\" style=\"top: 48837px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(204) </span><span class=\"S3EF6 S2AF6 S2 c4350stx4\" id=\"t1z_252\" style=\"top: 48851px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- contratos de loca\u00e7\u00e3o (nota 21) </span><span class=\"S3EF7 S2AF6 S2 c4351l6gw\" id=\"t20_252\" style=\"top: 48851px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(365) </span><span class=\"S3EF8 S2AF6 S2 c4352nwgf\" id=\"t21_252\" style=\"top: 48851px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(231) </span><span class=\"S3EF9 S2AF6 S2 c4353qfw0\" id=\"t22_252\" style=\"top: 48865px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- outros juros </span><span class=\"S3EFA S2AF6 S2 c4354ifp5\" id=\"t23_252\" style=\"top: 48865px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7) </span><span class=\"S3EFB S2AF6 S2 c43553xig\" id=\"t24_252\" style=\"top: 48865px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3EFC S2AF6 S2 c4356e3vj\" id=\"t25_252\" style=\"top: 48879px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas com garantias banc\u00e1rias </span><span class=\"S3EFD S2AF6 S2 c4357d8g5\" id=\"t26_252\" style=\"top: 48879px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S3EFE S2AF6 S2 c4358ocs4\" id=\"t27_252\" style=\"top: 48879px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S3EFF S2AF6 S2 c4359udo9\" id=\"t28_252\" style=\"top: 48893px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os e comiss\u00f5es banc\u00e1rias </span><span class=\"S3F00 S2AF6 S2 c4360zqr5\" id=\"t29_252\" style=\"top: 48893px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(139) </span><span class=\"S3F01 S2AF6 S2 c4361u8za\" id=\"t2a_252\" style=\"top: 48893px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(114) </span><span class=\"S3F02 S2AF6 S2 c4362ziel\" id=\"t2b_252\" style=\"top: 48908px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis </span><span class=\"S3F03 S2AF6 S2 c4363a1js\" id=\"t2c_252\" style=\"top: 48908px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.017) </span><span class=\"S3F04 S2AF6 S2 c4364y9ds\" id=\"t2d_252\" style=\"top: 48908px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.814) </span><span class=\"S3F05 S2AF6 S2 c4365rn9g\" id=\"t2e_252\" style=\"top: 48922px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3F06 S2AF6 S2 c4366paji\" id=\"t2f_252\" style=\"top: 48922px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(19) </span><span class=\"S3F07 S2AF6 S2 c4367xsgn\" id=\"t2g_252\" style=\"top: 48922px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(127) </span><span class=\"S3F08 S2AF6 S2 c4368boxk\" id=\"t2h_252\" style=\"top: 48936px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas (nota 11) </span><span class=\"S3F09 S2AF6 S2 c4369of1f\" id=\"t2i_252\" style=\"top: 48936px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(430) </span><span class=\"S3F0A S2AF6 S2 c43701dzz\" id=\"t2j_252\" style=\"top: 48936px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F0B S2AF6 S2 c4371g5rt\" id=\"t2k_252\" style=\"top: 48950px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F0C S2AF6 S2 c4372m9ln\" id=\"t2l_252\" style=\"top: 48950px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos-valia na aliena\u00e7\u00e3o/liquida\u00e7\u00e3o de ativos financeiros </span><span class=\"S3F0D S2AF6 S2 c4373wbol\" id=\"t2m_252\" style=\"top: 48950px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(100) </span><span class=\"S3F0E S2AF6 S2 c4374r1p6\" id=\"t2n_252\" style=\"top: 48950px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F0F S2AF6 S2 c4375c7k9\" id=\"t2o_252\" style=\"top: 48964px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o de contrapresta\u00e7\u00e3o contingente </span><span class=\"S3F10 S2AF6 S2 c437681at\" id=\"t2p_252\" style=\"top: 48964px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F11 S2AF6 S2 c4377pou5\" id=\"t2q_252\" style=\"top: 48964px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F12 S2AF6 S2 c4378xjpt\" id=\"t2r_252\" style=\"top: 48978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3F13 S2AF6 S2 c43796i62\" id=\"t2s_252\" style=\"top: 48978px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3F14 S2AF6 S2 c43803abn\" id=\"t2t_252\" style=\"top: 48978px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F15 S2AF6 S2 c438120a7\" id=\"t2u_252\" style=\"top: 48997px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.915) </span><span class=\"S3F16 S2AF6 S2 c43828ej4\" id=\"t2v_252\" style=\"top: 48997px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.542) </span><span class=\"S3F17 S2AF6 S2 c4383v99l\" id=\"t2w_252\" style=\"top: 49028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F18 S2AF6 S2 c4384nc6l\" id=\"t2x_252\" style=\"top: 49028px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o do FCR Istart I (ver notas 9 e 39). </span><span class=\"S3F19 S2AF6 S2 c4385evb2\" id=\"t2y_252\" style=\"top: 49062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o na rubrica de \u2018Gastos financeiros\u2019 deve-se essencialmente ao aumento dos juros suportados com empr\u00e9stimos banc\u00e1rios e </span><span class=\"S3F1A S2AF6 S2 c4386gu2y\" id=\"t2z_252\" style=\"top: 49077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00f5es, em resultado da subida das taxas de juro de mercado mas tamb\u00e9m do aumento do endividamento do Grupo (novos </span><span class=\"S3F1B S2AF6 S2 c4387wnes\" id=\"t30_252\" style=\"top: 49093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financiamentos obtidos em 2023 e extens\u00e3o do contrato de loca\u00e7\u00e3o da sede). </span><span class=\"S3F1C S2AF6 S2 c4388isiq\" id=\"t31_252\" style=\"top: 49120px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis diminu\u00edram em termos hom\u00f3logos, contudo, considerando uma leitura conjunta com as diferen\u00e7as </span><span class=\"S3F1D S2AF6 S2 c4389n65t\" id=\"t32_252\" style=\"top: 49136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e2mbio favor\u00e1veis apresentadas em \u2018Rendimentos financeiros\u2019 (nota 30), conclui-se que os resultados com diferen\u00e7as cambiais do </span><span class=\"S3F1E S2AF6 S2 c4390ukc3\" id=\"t33_252\" style=\"top: 49151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo mantiveram-se est\u00e1veis. </span><span class=\"S3A5D S2AF4 S2 c4393ei2c\" id=\"t3_253\" style=\"top: 49518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32. </span><span class=\"S3480 S2AF4 S2 c4394ijv7\" id=\"t4_253\" style=\"top: 49518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas </span><span class=\"S3F1F S2AF4 S2 c4395idzw\" id=\"t5_253\" style=\"top: 49548px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F20 S2AF4 S2 c4396714a\" id=\"t6_253\" style=\"top: 49548px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F21 S2AF6 S2 c4397i2al\" id=\"t7_253\" style=\"top: 49581px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F22 S2AF6 S2 c4398wzok\" id=\"t8_253\" style=\"top: 49581px; left: 110px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital Fundo Capital Risco </span><span class=\"S3F23 S2AF6 S2 c4399icht\" id=\"t9_253\" style=\"top: 49581px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F24 S2AF6 S2 c4400in10\" id=\"ta_253\" style=\"top: 49581px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F25 S2AF6 S2 c44014z0t\" id=\"tb_253\" style=\"top: 49599px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F26 S2AF6 S2 c4402n5u0\" id=\"tc_253\" style=\"top: 49599px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F27 S2AF6 S2 c4403kw92\" id=\"td_253\" style=\"top: 49631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Fundo liquidado em 2022. </span><span class=\"S3F28 S2AF4 S2 c4404pjgl\" id=\"te_253\" style=\"top: 49674px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">33. </span><span class=\"S3C3F S2AF4 S2 c4405gj8m\" id=\"tf_253\" style=\"top: 49674px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3F29 S2AF6 S2 c4406vgfe\" id=\"tg_253\" style=\"top: 49701px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase e as suas participadas sediadas em Portugal encontram-se sujeitas a IRC \u00e0 taxa normal de 21%, que pode ser incrementada </span><span class=\"S3F2A S2AF6 S2 c440746uk\" id=\"th_253\" style=\"top: 49717px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pela Derrama at\u00e9 \u00e0 taxa m\u00e1xima de 1,5% do lucro tribut\u00e1vel, resultando numa taxa de imposto agregada m\u00e1xima de 22,5%. </span><span class=\"S3F2B S2AF6 S2 c4408lltp\" id=\"ti_253\" style=\"top: 49732px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, \u00e0 taxa normal de IRC acresce a Derrama Estadual \u00e0 taxa de 3% sobre os lucros tribut\u00e1veis que excedam 1.500m\u20ac e at\u00e9 </span><span class=\"S3F2C S2AF6 S2 c4409vj3d\" id=\"tj_253\" style=\"top: 49747px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7.500m\u20ac, \u00e0 taxa de 5% sobre os lucros tribut\u00e1veis que excedam 7.500m\u20ac e at\u00e9 35.000m\u20ac, e \u00e0 taxa de 9% para a parte dos lucros tribut\u00e1veis </span><span class=\"S3F2D S2AF6 S2 c4410rn21\" id=\"tk_253\" style=\"top: 49763px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acima dos 35.000m\u20ac. </span><span class=\"S3F2E S2AF6 S2 c4411pxba\" id=\"tl_253\" style=\"top: 49790px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A Novabase \u00e9 tributada em sede de IRC ao abrigo do Regime Especial de Tributa\u00e7\u00e3o dos Grupos de Sociedades (RETGS), desde 1 de janeiro </span><span class=\"S3F2F S2AF6 S2 c4412ht35\" id=\"tm_253\" style=\"top: 49806px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 2009, sendo o Grupo de tributa\u00e7\u00e3o constitu\u00eddo pelas empresas com uma participa\u00e7\u00e3o igual ou superior a 75% e que cumprem com as </span><span class=\"S3F30 S2AF6 S2 c44136xiv\" id=\"tn_253\" style=\"top: 49821px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">condi\u00e7\u00f5es previstas no artigo 69.\u00ba e seguintes do C\u00f3digo do Imposto sobre Rendimento das Pessoas Coletivas (CIRC). </span><span class=\"S3F31 S2AF6 S2 c44144ntj\" id=\"to_253\" style=\"top: 49848px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, a composi\u00e7\u00e3o do Grupo de tributa\u00e7\u00e3o da Novabase (RETGS) alterou fruto das varia\u00e7\u00f5es ocorridas no per\u00edmetro de consolida\u00e7\u00e3o, </span><span class=\"S3F32 S2AF6 S2 c44151elo\" id=\"tp_253\" style=\"top: 49864px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com a saida da Neotalent e exclus\u00e3o tempor\u00e1ria da Celfocus e da Bin\u00f3mio (ver nota 6). </span><span class=\"S3F33 S2AF6 S2 c4416ww26\" id=\"tq_253\" style=\"top: 49891px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As restantes empresas subsidi\u00e1rias, n\u00e3o abrangidas pelo regime especial de tributa\u00e7\u00e3o do Grupo Novabase, s\u00e3o tributadas </span><span class=\"S3F34 S2AF6 S2 c4417agp1\" id=\"tr_253\" style=\"top: 49906px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">individualmente, com base nas respetivas mat\u00e9rias colet\u00e1veis e \u00e0s taxas de impostos aplic\u00e1veis. </span><span class=\"S3F35 S2AF6 S2 c44182auf\" id=\"ts_253\" style=\"top: 49934px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os resultados gerados em subsidi\u00e1rias estrangeiras s\u00e3o tributados \u00e0s taxas de imposto sobre o rendimento local aplic\u00e1veis com base nas </span><span class=\"S3F36 S2AF6 S2 c4419k5ij\" id=\"tt_253\" style=\"top: 49949px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">respetivas mat\u00e9rias colet\u00e1veis, nomeadamente, os resultados gerados em Angola, Pa\u00edses Baixos, Reino Unido e Alemanha s\u00e3o tributados, </span><span class=\"S3F37 S2AF6 S2 c442065sf\" id=\"tu_253\" style=\"top: 49965px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">respetivamente, a 25%, 19%, 19% e 15%. A partir de 2024, o Dubai ir\u00e1 introduzir uma taxa de 9% para um RAI superior a 375.000 AED </span><span class=\"S3F38 S2AF6 S2 c4421yxh0\" id=\"tv_253\" style=\"top: 49980px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(cerca de 94m\u20ac). </span><span class=\"S3F39 S2AF6 S2 c4422lv85\" id=\"tw_253\" style=\"top: 50007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com a legisla\u00e7\u00e3o em vigor, em termos gerais o imposto sobre o rendimento de um exerc\u00edcio est\u00e1 sujeito a revis\u00e3o por parte </span><span class=\"S3F3A S2AF6 S2 c442324rt\" id=\"tx_253\" style=\"top: 50023px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das autoridades fiscais durante um per\u00edodo subsequente. Em Portugal, esse per\u00edodo \u00e9 de 4 anos ou, caso seja efetuada qualquer dedu\u00e7\u00e3o </span><span class=\"S3F3B S2AF6 S2 c4424bars\" id=\"ty_253\" style=\"top: 50038px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ou cr\u00e9dito de imposto, o prazo do exerc\u00edcio desse direito. Deste modo, as declara\u00e7\u00f5es fiscais dos anos de 2020 a 2023 poder\u00e3o ainda vir </span><span class=\"S3F3C S2AF6 S2 c44252zxj\" id=\"tz_253\" style=\"top: 50053px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a ser sujeitas a revis\u00e3o. </span><span class=\"S3F3D S2AF4 S2 c4426rx34\" id=\"t10_253\" style=\"top: 50081px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es legislativas que se tornaram efetivas em 1 de janeiro de 2023 </span><span class=\"S3F3E S2AF6 S2 c4427ankv\" id=\"t11_253\" style=\"top: 50108px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Com a Lei do Or\u00e7amento do Estado para 2023 (Lei n.\u00ba 24-D/2022) deixou de estar previsto um per\u00edodo temporal para reporte de preju\u00edzos </span><span class=\"S3F3F S2AF6 S2 c4428ojf0\" id=\"t12_253\" style=\"top: 50124px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fiscais e o limite anual da dedu\u00e7\u00e3o ao lucro tribut\u00e1vel foi reduzido para 65% (anteriormente 70%). </span><span class=\"S3F40 S2AF6 S2 c4429i17i\" id=\"t13_253\" style=\"top: 50151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Adicionalmente, foram introduzidas altera\u00e7\u00f5es \u00e0s taxas de Tributa\u00e7\u00e3o Aut\u00f3noma sobre os encargos com algumas viaturas: i) os encargos </span><span class=\"S3F41 S2AF6 S2 c4430pqih\" id=\"t14_253\" style=\"top: 50167px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com viaturas movidas exclusivamente a energia el\u00e9trica passaram a ser tributados em sede de tributa\u00e7\u00e3o aut\u00f3noma \u00e0 taxa de 10%, </span><span class=\"S3362 S2AF6 S2 c4431vech\" id=\"t15_253\" style=\"top: 50182px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">quando o custo de aquisi\u00e7\u00e3o ultrapasse 62.500\u20ac (anteriormente, os encargos n\u00e3o eram sujeitos a tributa\u00e7\u00e3o aut\u00f3noma); e ii) os encargos </span><span class=\"S3F42 S2AF6 S2 c44320cc0\" id=\"t16_253\" style=\"top: 50197px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">com viaturas ligeiras de passageiros h\u00edbridas </span><span class=\"S3F43 S2EAB S2 c4433sivl\" id=\"t17_253\" style=\"top: 50197px; left: 333px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plug-in </span><span class=\"S3F44 S2AF6 S2 c4434920c\" id=\"t18_253\" style=\"top: 50197px; left: 375px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">e movidas a GNV passaram a ser tributadas \u00e0s mesmas taxas de tributa\u00e7\u00e3o aut\u00f3noma: </span><span class=\"S3F45 S2AF6 S2 c4435qayu\" id=\"t19_253\" style=\"top: 50212px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2,5%, 7,5% e 15% (anteriormente, h\u00edbridas </span><span class=\"S3F46 S2EAB S2 c4436qldx\" id=\"t1a_253\" style=\"top: 50212px; left: 325px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">plug-in </span><span class=\"S3F47 S2AF6 S2 c4437888o\" id=\"t1b_253\" style=\"top: 50212px; left: 367px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">eram sujeitas a 5%, 10% e 17,5% e GNV sujeitas a 7,5%, 15% e 27,5%). </span><span class=\"S3F48 S2AF6 S2 c4438xc72\" id=\"t1c_253\" style=\"top: 50240px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estas altera\u00e7\u00f5es n\u00e3o tiveram impacto relevante ao n\u00edvel do imposto sobre o rendimento do Grupo. </span><span class=\"S3F49 S2AF4 S2 c4439egcd\" id=\"t1d_253\" style=\"top: 50267px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Altera\u00e7\u00f5es legislativas introduzidas pelo Or\u00e7amento do Estado para 2024 </span><span class=\"S3F4A S2AF6 S2 c4440184u\" id=\"t1e_253\" style=\"top: 50295px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No que concerne \u00e0s altera\u00e7\u00f5es introduzidas pela Lei do Or\u00e7amento do Estado para 2024 (Lei n.\u00ba 82/2023), a Gest\u00e3o considerou n\u00e3o </span><span class=\"S3F4B S2AF6 S2 c4441km0a\" id=\"t1f_253\" style=\"top: 50310px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">existirem altera\u00e7\u00f5es com impacto relevante ao n\u00edvel do Imposto sobre o Rendimento do Grupo. </span><span class=\"S3F4C S2AF6 S2 c444251ni\" id=\"t1g_253\" style=\"top: 50338px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mencionar apenas que passam a estar sujeitas a IRC, \u00e0 taxa de 12,5% sobre os primeiros 50.000\u20ac de mat\u00e9ria colet\u00e1vel, as entidades </span><span class=\"S3F4D S2AF6 S2 c4443s3r2\" id=\"t1h_253\" style=\"top: 50353px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qualificadas como startup. Os encargos com viaturas ligeiras de passageiros, de determinadas viaturas ligeiras de mercadorias, motos ou </span><span class=\"S3F4E S2AF6 S2 c4444pysk\" id=\"t1i_253\" style=\"top: 50368px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">motociclos, passam a ser sujeitos a tributa\u00e7\u00e3o aut\u00f3noma \u00e0s taxas de 8,5%, 25,5% e 32,5% (atualmente, 10%, 27,5% e 35%). O custo de </span><span class=\"S3F4F S2AF6 S2 c4445yw4a\" id=\"t1j_253\" style=\"top: 50384px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">aquisi\u00e7\u00e3o do goodwill adquirido numa concentra\u00e7\u00e3o de atividades empresariais passa a ser aceite, em partes iguais, durante os primeiros </span><span class=\"S3F50 S2AF6 S2 c4446utkk\" id=\"t1k_253\" style=\"top: 50399px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">15 per\u00edodos de tributa\u00e7\u00e3o ap\u00f3s o seu reconhecimento inicial (atualmente, 20), aplic\u00e1vel aos ativos cujo reconhecimento inicial ocorra </span><span class=\"S3F51 S2AF6 S2 c44477egv\" id=\"t1l_253\" style=\"top: 50414px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">em ou ap\u00f3s 1 de janeiro de 2024. </span><span class=\"S3F52 S2AF6 S2 c4448fg93\" id=\"t1m_253\" style=\"top: 50442px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A rubrica de imposto sobre o rendimento detalha-se como segue: </span><span class=\"S3F53 S2AF4 S2 c44494lxm\" id=\"t1n_253\" style=\"top: 50471px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F54 S2AF4 S2 c4450yq8a\" id=\"t1o_253\" style=\"top: 50471px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F55 S2AF6 S2 c44518zvy\" id=\"t1p_253\" style=\"top: 50501px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos correntes </span><span class=\"S3F56 S2AF6 S2 c4452pdp0\" id=\"t1q_253\" style=\"top: 50501px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.121 </span><span class=\"S3F57 S2AF6 S2 c4453ig2e\" id=\"t1r_253\" style=\"top: 50501px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">930 </span><span class=\"S3F58 S2AF6 S2 c4454yd7p\" id=\"t1s_253\" style=\"top: 50516px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Impostos diferidos relativos \u00e0s diferen\u00e7as tempor\u00e1rias (nota 10) </span><span class=\"S3F59 S2AF6 S2 c445557xz\" id=\"t1t_253\" style=\"top: 50516px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">701 </span><span class=\"S3F5A S2AF6 S2 c4456allf\" id=\"t1u_253\" style=\"top: 50516px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">797 </span><span class=\"S3F5B S2AF6 S2 c4457c2vy\" id=\"t1v_253\" style=\"top: 50534px; left: 620px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.822 </span><span class=\"S3F5C S2AF6 S2 c4458h7cn\" id=\"t1w_253\" style=\"top: 50534px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.727 </span><span class=\"S3F5D S2AF6 S2 c4461ky36\" id=\"t3_254\" style=\"top: 50818px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para o Grupo, o imposto sobre o rendimento do exerc\u00edcio difere do valor te\u00f3rico usando a taxa m\u00e9dia de impostos do pa\u00eds da Empresa- </span><span class=\"S3F5E S2AF6 S2 c44625qe4\" id=\"t4_254\" style=\"top: 50834px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">M\u00e3e devido ao seguinte: </span><span class=\"S3F5F S2AF4 S2 c4463mm4p\" id=\"t5_254\" style=\"top: 50863px; left: 579px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F60 S2AF4 S2 c4464pyhg\" id=\"t6_254\" style=\"top: 50863px; left: 674px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F61 S2AF6 S2 c44654isy\" id=\"t7_254\" style=\"top: 50893px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultado antes de impostos </span><span class=\"S3F62 S2AF6 S2 c4466ymqy\" id=\"t8_254\" style=\"top: 50893px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">6.246 </span><span class=\"S3F63 S2AF6 S2 c44678cr7\" id=\"t9_254\" style=\"top: 50893px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.473 </span><span class=\"S3F64 S2AF4 S2 c44682alk\" id=\"ta_254\" style=\"top: 50925px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto \u00e0 taxa nominal (21% em 2023 e 2022) </span><span class=\"S3F65 S2AF6 S2 c4469z5wh\" id=\"tb_254\" style=\"top: 50925px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.312 </span><span class=\"S3F66 S2AF6 S2 c4470vjzz\" id=\"tc_254\" style=\"top: 50925px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.149 </span><span class=\"S3F67 S2AF6 S2 c4471gfj3\" id=\"td_254\" style=\"top: 50953px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Amortiza\u00e7\u00f5es e provis\u00f5es n\u00e3o aceites para efeitos fiscais </span><span class=\"S3F68 S2AF6 S2 c44727sds\" id=\"te_254\" style=\"top: 50953px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">113 </span><span class=\"S3F69 S2AF6 S2 c4473w2wb\" id=\"tf_254\" style=\"top: 50953px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F6A S2AF6 S2 c4474gr4u\" id=\"tg_254\" style=\"top: 50967px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dividendos </span><span class=\"S3F6B S2AF6 S2 c4475vgne\" id=\"th_254\" style=\"top: 50967px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F6C S2AF6 S2 c44767x5t\" id=\"ti_254\" style=\"top: 50967px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1) </span><span class=\"S3F6D S2AF6 S2 c4477p26r\" id=\"tj_254\" style=\"top: 50982px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tributa\u00e7\u00e3o aut\u00f3noma </span><span class=\"S3F6E S2AF6 S2 c44787u4o\" id=\"tk_254\" style=\"top: 50982px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">315 </span><span class=\"S3F6F S2AF6 S2 c4479p3j8\" id=\"tl_254\" style=\"top: 50982px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">291 </span><span class=\"S3F70 S2AF6 S2 c4480bnm1\" id=\"tm_254\" style=\"top: 50996px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados em empresas onde n\u00e3o s\u00e3o reconhecidos impostos diferidos </span><span class=\"S3F71 S2AF6 S2 c4481tfax\" id=\"tn_254\" style=\"top: 50996px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">35 </span><span class=\"S3F72 S2AF6 S2 c4482ei3q\" id=\"to_254\" style=\"top: 50996px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(92) </span><span class=\"S3F73 S2AF6 S2 c448335pz\" id=\"tp_254\" style=\"top: 51010px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferencial de taxa de imposto em empresas localizadas no estrangeiro </span><span class=\"S3F74 S2AF6 S2 c4484fmx3\" id=\"tq_254\" style=\"top: 51010px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2) </span><span class=\"S3F75 S2AF6 S2 c4485dyw4\" id=\"tr_254\" style=\"top: 51010px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(14) </span><span class=\"S3F76 S2AF6 S2 c4486ph8l\" id=\"ts_254\" style=\"top: 51024px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Benef\u00edcio fiscal \u00e0 Investiga\u00e7\u00e3o e Desenvolvimento </span><span class=\"S3F77 S2AF6 S2 c4487xd9e\" id=\"tt_254\" style=\"top: 51024px; left: 608px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S3F78 S2AF6 S2 c4488t0n9\" id=\"tu_254\" style=\"top: 51024px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(534) </span><span class=\"S3F79 S2AF6 S2 c4489d2ms\" id=\"tv_254\" style=\"top: 51038px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Derrama </span><span class=\"S3F7A S2AF6 S2 c4490eryo\" id=\"tw_254\" style=\"top: 51038px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">473 </span><span class=\"S3F7B S2AF6 S2 c4491bmlp\" id=\"tx_254\" style=\"top: 51038px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">176 </span><span class=\"S3F7C S2AF6 S2 c4492qaup\" id=\"ty_254\" style=\"top: 51053px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Desreconhecimento/revers\u00e3o de SIFIDE I&amp;D </span><span class=\"S3F7D S2AF6 S2 c4493pm0h\" id=\"tz_254\" style=\"top: 51053px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.654 </span><span class=\"S3F7E S2AF6 S2 c44940z6u\" id=\"t10_254\" style=\"top: 51053px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F7F S2AF6 S2 c4495ackr\" id=\"t11_254\" style=\"top: 51067px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade do PEC, preju\u00edzos fiscais e reten\u00e7\u00f5es de n\u00e3o residentes </span><span class=\"S3F80 S2AF6 S2 c4496ze3x\" id=\"t12_254\" style=\"top: 51067px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">234 </span><span class=\"S3F81 S2AF6 S2 c4497z9cc\" id=\"t13_254\" style=\"top: 51067px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">247 </span><span class=\"S3F82 S2AF6 S2 c4498hdpd\" id=\"t14_254\" style=\"top: 51081px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas n\u00e3o aceites para efeitos fiscais e outros itens </span><span class=\"S3F83 S2AF6 S2 c4499r6wc\" id=\"t15_254\" style=\"top: 51081px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(180) </span><span class=\"S3F84 S2AF6 S2 c4500zv3p\" id=\"t16_254\" style=\"top: 51081px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">505 </span><span class=\"S3F85 S2AF4 S2 c4501eiev\" id=\"t17_254\" style=\"top: 51099px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S3F86 S2AF6 S2 c4502616v\" id=\"t18_254\" style=\"top: 51099px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.822 </span><span class=\"S382F S2AF6 S2 c4503cqb2\" id=\"t19_254\" style=\"top: 51099px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.727 </span><span class=\"S3F87 S2AF4 S2 c4504w3yx\" id=\"t1a_254\" style=\"top: 51133px; left: 108px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa efetiva de imposto </span><span class=\"S3F88 S2AF6 S2 c4505v34b\" id=\"t1b_254\" style=\"top: 51133px; left: 616px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45,2% </span><span class=\"S3F89 S2AF6 S2 c4506qu95\" id=\"t1c_254\" style=\"top: 51133px; left: 711px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31,6% </span><span class=\"S3F8A S2AF6 S2 c4507juz2\" id=\"t1d_254\" style=\"top: 51162px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o da taxa efetiva de imposto deve-se sobretudo \u00e0 revis\u00e3o em baixa da estimativa de recuperabilidade do SIFIDE que expira em </span><span class=\"S3F8B S2AF6 S2 c4508pfin\" id=\"t1e_254\" style=\"top: 51178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2024 e 2025 na sequ\u00eancia da altera\u00e7\u00e3o registada no Grupo Fiscal em 2023 referida acima. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18772": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4183lni1\" id=\"t3_251\" style=\"top: 46918px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">26. </span><span class=\"S3E62 S2AF4 S2 c4184q0pt\" id=\"t4_251\" style=\"top: 46918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecimentos e servi\u00e7os externos </span><span class=\"S3E63 S2AF4 S2 c4185b1td\" id=\"t5_251\" style=\"top: 46948px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S381A S2AF4 S2 c4186e2xk\" id=\"t6_251\" style=\"top: 46948px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3A5F S2AF6 S2 c4187zveb\" id=\"t7_251\" style=\"top: 46978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Subcontratos </span><span class=\"S3A60 S2AF6 S2 c418872uo\" id=\"t8_251\" style=\"top: 46978px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.658 </span><span class=\"S3A61 S2AF6 S2 c4189rfgi\" id=\"t9_251\" style=\"top: 46978px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">37.264 </span><span class=\"S3E64 S2AF6 S2 c4190us6y\" id=\"ta_251\" style=\"top: 46992px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comiss\u00f5es e honor\u00e1rios </span><span class=\"S3E65 S2AF6 S2 c4191zqax\" id=\"tb_251\" style=\"top: 46992px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.464 </span><span class=\"S3E66 S2AF6 S2 c4192qlyi\" id=\"tc_251\" style=\"top: 46992px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.439 </span><span class=\"S3E67 S2AF6 S2 c4193n5o6\" id=\"td_251\" style=\"top: 47006px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Transportes, desloca\u00e7\u00f5es e estadias e despesas de representa\u00e7\u00e3o </span><span class=\"S3E68 S2AF6 S2 c4194mn8m\" id=\"te_251\" style=\"top: 47006px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.718 </span><span class=\"S3E69 S2AF6 S2 c4195p7an\" id=\"tf_251\" style=\"top: 47006px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.943 </span><span class=\"S3E6A S2AF6 S2 c419653yz\" id=\"tg_251\" style=\"top: 47021px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Trabalhos especializados e rendas </span><span class=\"S3E6B S2AF6 S2 c41972iup\" id=\"th_251\" style=\"top: 47021px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.064 </span><span class=\"S3990 S2AF6 S2 c419891lu\" id=\"ti_251\" style=\"top: 47021px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">649 </span><span class=\"S3E6C S2AF6 S2 c4199fzkn\" id=\"tj_251\" style=\"top: 47035px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Publicidade e propaganda </span><span class=\"S3E6D S2AF6 S2 c4200tqoc\" id=\"tk_251\" style=\"top: 47035px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">386 </span><span class=\"S3E6E S2AF6 S2 c4201zqwv\" id=\"tl_251\" style=\"top: 47035px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">401 </span><span class=\"S3E6F S2AF6 S2 c42026unh\" id=\"tm_251\" style=\"top: 47049px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c1gua, eletricidade e combust\u00edveis </span><span class=\"S3E70 S2AF6 S2 c4203zlkr\" id=\"tn_251\" style=\"top: 47049px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">541 </span><span class=\"S3E71 S2AF6 S2 c4204qgs7\" id=\"to_251\" style=\"top: 47049px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">543 </span><span class=\"S3E72 S2AF6 S2 c4205rgmi\" id=\"tp_251\" style=\"top: 47063px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Comunica\u00e7\u00f5es </span><span class=\"S3E73 S2AF6 S2 c4206nbbs\" id=\"tq_251\" style=\"top: 47063px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">251 </span><span class=\"S3E74 S2AF6 S2 c4207mnl7\" id=\"tr_251\" style=\"top: 47063px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">239 </span><span class=\"S3E75 S2AF6 S2 c4208zles\" id=\"ts_251\" style=\"top: 47077px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Seguros </span><span class=\"S3E76 S2AF6 S2 c4209qnuy\" id=\"tt_251\" style=\"top: 47077px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">377 </span><span class=\"S3E77 S2AF6 S2 c4210j6f5\" id=\"tu_251\" style=\"top: 47077px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">342 </span><span class=\"S3E78 S2AF6 S2 c42110a0i\" id=\"tv_251\" style=\"top: 47092px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Utens\u00edlios, material de escrit\u00f3rio e documenta\u00e7\u00e3o t\u00e9cnica </span><span class=\"S3E79 S2AF6 S2 c42129msr\" id=\"tw_251\" style=\"top: 47092px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">785 </span><span class=\"S3E7A S2AF6 S2 c42134b0w\" id=\"tx_251\" style=\"top: 47092px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">748 </span><span class=\"S3E7B S2AF6 S2 c421479pj\" id=\"ty_251\" style=\"top: 47106px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros fornecimentos e servi\u00e7os </span><span class=\"S3E7C S2AF6 S2 c4215ak2a\" id=\"tz_251\" style=\"top: 47106px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">516 </span><span class=\"S3E7D S2AF6 S2 c4216yndr\" id=\"t10_251\" style=\"top: 47106px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">573 </span><span class=\"S3E7E S2AF6 S2 c4217497l\" id=\"t11_251\" style=\"top: 47124px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">46.760 </span><span class=\"S3E7F S2AF6 S2 c4218lu5j\" id=\"t12_251\" style=\"top: 47124px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45.141 </span><span class=\"S3E80 S2AF6 S2 c4219e7p4\" id=\"t13_251\" style=\"top: 47154px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os subcontratos referem-se na sua maioria a valores incorridos por servi\u00e7os prestados por entidades externas usadas pelo Grupo para </span><span class=\"S3E81 S2AF6 S2 c42203k8l\" id=\"t14_251\" style=\"top: 47170px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suportar os projetos a clientes. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18839": {
   "value": "<span class=\"S3E9D S2AF6 S2 c4248ue1u\" id=\"t1w_251\" style=\"top: 47507px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O </span><span class=\"S3E9E S2AF4 S2 c4249tkh0\" id=\"t1x_251\" style=\"top: 47507px; left: 102px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">n\u00famero m\u00e9dio de colaboradores </span><span class=\"S3E9F S2AF6 S2 c42508a4y\" id=\"t1y_251\" style=\"top: 47507px; left: 291px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 analisado como segue: </span><span class=\"S3EA0 S2AF4 S2 c4251ix2i\" id=\"t1z_251\" style=\"top: 47536px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3E3B S2AF4 S2 c4252kuiu\" id=\"t20_251\" style=\"top: 47536px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EA1 S2AF6 S2 c4253g5xo\" id=\"t21_251\" style=\"top: 47567px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EA2 S2AF6 S2 c4254qb9b\" id=\"t22_251\" style=\"top: 47567px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Value Portfolio </span><span class=\"S3EA3 S2AF6 S2 c4255io7s\" id=\"t23_251\" style=\"top: 47567px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">18 </span><span class=\"S3EA4 S2AF6 S2 c42561hzm\" id=\"t24_251\" style=\"top: 47567px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">17 </span><span class=\"S3EA5 S2AF6 S2 c4257uki4\" id=\"t25_251\" style=\"top: 47581px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Next-Gen </span><span class=\"S3EA6 S2AF6 S2 c4258pp90\" id=\"t26_251\" style=\"top: 47581px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.299 </span><span class=\"S3EA7 S2AF6 S2 c4259qovv\" id=\"t27_251\" style=\"top: 47581px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.284 </span><span class=\"S3EA8 S2AF6 S2 c42607i2s\" id=\"t28_251\" style=\"top: 47599px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.317 </span><span class=\"S3EA9 S2AF6 S2 c4261s5nx\" id=\"t29_251\" style=\"top: 47599px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.301 </span><span class=\"S3EAA S2AF6 S2 c4262h8h1\" id=\"t2a_251\" style=\"top: 47631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Os n\u00fameros apresentados n\u00e3o consideram os colaboradores afetos ao neg\u00f3cio de </span><span class=\"S3EAB S2EAB S2 c4263vekp\" id=\"t2b_251\" style=\"top: 47631px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S3EAC S2AF6 S2 c42646pij\" id=\"t2c_251\" style=\"top: 47631px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(Neotalent) em ambos os per\u00edodos. A </span><span class=\"S3EAD S2AF6 S2 c4265n7oc\" id=\"t2d_251\" style=\"top: 47647px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent teve em m\u00e9dia 832 colaboradores em 2023 (811 em 2022). </span><span class=\"S3EAE S2AF6 S2 c4266n1vt\" id=\"t2e_251\" style=\"top: 47680px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00c0 data de 31 de dezembro de 2023, o n\u00famero de colaboradores da Novabase era 1334 (2022: 1316), 32% dos quais s\u00e3o mulheres (2022: </span><span class=\"S3EAF S2AF6 S2 c4267291t\" id=\"t2f_251\" style=\"top: 47696px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31%). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18860": {
   "value": "<span class=\"S3EB0 S2AF4 S2 c4268an0o\" id=\"t2g_251\" style=\"top: 47738px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28. </span><span class=\"S3EB1 S2AF4 S2 c4269nt0y\" id=\"t2h_251\" style=\"top: 47738px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas l\u00edquidos </span><span class=\"S3EB2 S2AF4 S2 c4270z29w\" id=\"t2i_251\" style=\"top: 47767px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EB3 S2AF4 S2 c4271c08b\" id=\"t2j_251\" style=\"top: 47767px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EB4 S2AF6 S2 c4272ywnb\" id=\"t2k_251\" style=\"top: 47798px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Provis\u00f5es e revers\u00e3o de provis\u00f5es para outros riscos e encargos (nota 22) </span><span class=\"S3EB5 S2AF6 S2 c4273ojf9\" id=\"t2l_251\" style=\"top: 47798px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(827) </span><span class=\"S3EB6 S2AF6 S2 c427498m3\" id=\"t2m_251\" style=\"top: 47798px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">267 </span><span class=\"S3EB7 S2AF6 S2 c4275pe2f\" id=\"t2n_251\" style=\"top: 47812px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outros ganhos e perdas operacionais </span><span class=\"S3EB8 S2AF6 S2 c4276641g\" id=\"t2o_251\" style=\"top: 47812px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">61 </span><span class=\"S3EB9 S2AF6 S2 c4277tdv3\" id=\"t2p_251\" style=\"top: 47812px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">138 </span><span class=\"S3EBA S2AF6 S2 c4278rbbv\" id=\"t2q_251\" style=\"top: 47830px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(766) </span><span class=\"S3EBB S2AF6 S2 c42790ybp\" id=\"t2r_251\" style=\"top: 47830px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">405 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18918": {
   "value": "<span class=\"S3ED3 S2AF4 S2 c4315hvby\" id=\"t10_252\" style=\"top: 48533px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">30. </span><span class=\"S3ED4 S2AF4 S2 c4316odal\" id=\"t11_252\" style=\"top: 48533px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Rendimentos financeiros </span><span class=\"S3ED5 S2AF4 S2 c43179o6r\" id=\"t12_252\" style=\"top: 48562px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3ED6 S2AF4 S2 c431832wr\" id=\"t13_252\" style=\"top: 48562px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3ED7 S2AF6 S2 c4319avvu\" id=\"t14_252\" style=\"top: 48596px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros obtidos </span><span class=\"S3ED8 S2AF6 S2 c4320o7q5\" id=\"t15_252\" style=\"top: 48596px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">502 </span><span class=\"S3ED9 S2AF6 S2 c4321btbk\" id=\"t16_252\" style=\"top: 48596px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">27 </span><span class=\"S3EDA S2AF6 S2 c4322zcur\" id=\"t17_252\" style=\"top: 48610px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio favor\u00e1veis </span><span class=\"S3EDB S2AF6 S2 c43233hdw\" id=\"t18_252\" style=\"top: 48610px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">889 </span><span class=\"S3EDC S2AF6 S2 c43240knj\" id=\"t19_252\" style=\"top: 48610px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.635 </span><span class=\"S3EDD S2AF6 S2 c4325kbrp\" id=\"t1a_252\" style=\"top: 48624px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3EDE S2AF6 S2 c4326u6lm\" id=\"t1b_252\" style=\"top: 48624px; left: 630px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">298 </span><span class=\"S3EDF S2AF6 S2 c43273fgk\" id=\"t1c_252\" style=\"top: 48624px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">365 </span><span class=\"S3EE0 S2AF6 S2 c4328jzw4\" id=\"t1d_252\" style=\"top: 48639px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Dividendos de ativos financeiros </span><span class=\"S3EE1 S2AF6 S2 c4329gbs2\" id=\"t1e_252\" style=\"top: 48639px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EE2 S2AF6 S2 c4330iox8\" id=\"t1f_252\" style=\"top: 48639px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3 </span><span class=\"S3EE3 S2AF6 S2 c4331rnay\" id=\"t1g_252\" style=\"top: 48653px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EE4 S2AF6 S2 c4332qeur\" id=\"t1h_252\" style=\"top: 48653px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o de ativos financeiros </span><span class=\"S3EE5 S2AF6 S2 c4333pzq0\" id=\"t1i_252\" style=\"top: 48653px; left: 636px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">11 </span><span class=\"S3EE6 S2AF6 S2 c4334p6ne\" id=\"t1j_252\" style=\"top: 48653px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">88 </span><span class=\"S3EE7 S2AF6 S2 c4335fjbd\" id=\"t1k_252\" style=\"top: 48667px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Revers\u00e3o de imparidade dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3EE8 S2AF6 S2 c4336rfz9\" id=\"t1l_252\" style=\"top: 48667px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3EE9 S2AF6 S2 c433755hr\" id=\"t1m_252\" style=\"top: 48667px; left: 736px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S3EEA S2AF6 S2 c4338jj9g\" id=\"t1n_252\" style=\"top: 48685px; left: 619px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.700 </span><span class=\"S3EEB S2AF6 S2 c4339yvrl\" id=\"t1o_252\" style=\"top: 48685px; left: 712px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.120 </span><span class=\"S3EEC S2AF6 S2 c4340hpmj\" id=\"t1p_252\" style=\"top: 48717px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3EED S2AF6 S2 c4341kdif\" id=\"t1q_252\" style=\"top: 48717px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o da Powerdata, Lda. e em 2022 \u00e0 aliena\u00e7\u00e3o de a\u00e7\u00f5es na Probely, S.A. (ver notas 9 e 39). </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f18950": {
   "value": "<span class=\"S3EEE S2AF4 S2 c4342uu9p\" id=\"t1r_252\" style=\"top: 48760px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31. </span><span class=\"S3EEF S2AF4 S2 c4343p4vw\" id=\"t1s_252\" style=\"top: 48760px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Gastos financeiros </span><span class=\"S3EF0 S2AF4 S2 c4344w73u\" id=\"t1t_252\" style=\"top: 48789px; left: 582px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3EF1 S2AF4 S2 c4345w3kh\" id=\"t1u_252\" style=\"top: 48789px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3EF2 S2AF6 S2 c4346skbe\" id=\"t1v_252\" style=\"top: 48823px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros pagos </span><span class=\"S3EF3 S2AF6 S2 c4347x6ia\" id=\"t1w_252\" style=\"top: 48837px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- empr\u00e9stimos </span><span class=\"S3EF4 S2AF6 S2 c4348un00\" id=\"t1x_252\" style=\"top: 48837px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(783) </span><span class=\"S3EF5 S2AF6 S2 c4349tb01\" id=\"t1y_252\" style=\"top: 48837px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(204) </span><span class=\"S3EF6 S2AF6 S2 c4350stx4\" id=\"t1z_252\" style=\"top: 48851px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- contratos de loca\u00e7\u00e3o (nota 21) </span><span class=\"S3EF7 S2AF6 S2 c4351l6gw\" id=\"t20_252\" style=\"top: 48851px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(365) </span><span class=\"S3EF8 S2AF6 S2 c4352nwgf\" id=\"t21_252\" style=\"top: 48851px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(231) </span><span class=\"S3EF9 S2AF6 S2 c4353qfw0\" id=\"t22_252\" style=\"top: 48865px; left: 132px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- outros juros </span><span class=\"S3EFA S2AF6 S2 c4354ifp5\" id=\"t23_252\" style=\"top: 48865px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(7) </span><span class=\"S3EFB S2AF6 S2 c43553xig\" id=\"t24_252\" style=\"top: 48865px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(5) </span><span class=\"S3EFC S2AF6 S2 c4356e3vj\" id=\"t25_252\" style=\"top: 48879px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Despesas com garantias banc\u00e1rias </span><span class=\"S3EFD S2AF6 S2 c4357d8g5\" id=\"t26_252\" style=\"top: 48879px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(49) </span><span class=\"S3EFE S2AF6 S2 c4358ocs4\" id=\"t27_252\" style=\"top: 48879px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(13) </span><span class=\"S3EFF S2AF6 S2 c4359udo9\" id=\"t28_252\" style=\"top: 48893px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Servi\u00e7os e comiss\u00f5es banc\u00e1rias </span><span class=\"S3F00 S2AF6 S2 c4360zqr5\" id=\"t29_252\" style=\"top: 48893px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(139) </span><span class=\"S3F01 S2AF6 S2 c4361u8za\" id=\"t2a_252\" style=\"top: 48893px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(114) </span><span class=\"S3F02 S2AF6 S2 c4362ziel\" id=\"t2b_252\" style=\"top: 48908px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis </span><span class=\"S3F03 S2AF6 S2 c4363a1js\" id=\"t2c_252\" style=\"top: 48908px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.017) </span><span class=\"S3F04 S2AF6 S2 c4364y9ds\" id=\"t2d_252\" style=\"top: 48908px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.814) </span><span class=\"S3F05 S2AF6 S2 c4365rn9g\" id=\"t2e_252\" style=\"top: 48922px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o do justo valor de ativos financeiros (nota 9) </span><span class=\"S3F06 S2AF6 S2 c4366paji\" id=\"t2f_252\" style=\"top: 48922px; left: 627px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(19) </span><span class=\"S3F07 S2AF6 S2 c4367xsgn\" id=\"t2g_252\" style=\"top: 48922px; left: 714px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(127) </span><span class=\"S3F08 S2AF6 S2 c4368boxk\" id=\"t2h_252\" style=\"top: 48936px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas (nota 11) </span><span class=\"S3F09 S2AF6 S2 c4369of1f\" id=\"t2i_252\" style=\"top: 48936px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(430) </span><span class=\"S3F0A S2AF6 S2 c43701dzz\" id=\"t2j_252\" style=\"top: 48936px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F0B S2AF6 S2 c4371g5rt\" id=\"t2k_252\" style=\"top: 48950px; left: 97px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F0C S2AF6 S2 c4372m9ln\" id=\"t2l_252\" style=\"top: 48950px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Menos-valia na aliena\u00e7\u00e3o/liquida\u00e7\u00e3o de ativos financeiros </span><span class=\"S3F0D S2AF6 S2 c4373wbol\" id=\"t2m_252\" style=\"top: 48950px; left: 621px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(100) </span><span class=\"S3F0E S2AF6 S2 c4374r1p6\" id=\"t2n_252\" style=\"top: 48950px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F0F S2AF6 S2 c4375c7k9\" id=\"t2o_252\" style=\"top: 48964px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atualiza\u00e7\u00e3o de contrapresta\u00e7\u00e3o contingente </span><span class=\"S3F10 S2AF6 S2 c437681at\" id=\"t2p_252\" style=\"top: 48964px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F11 S2AF6 S2 c4377pou5\" id=\"t2q_252\" style=\"top: 48964px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(17) </span><span class=\"S3F12 S2AF6 S2 c4378xjpt\" id=\"t2r_252\" style=\"top: 48978px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imparidade de dep\u00f3sitos e aplica\u00e7\u00f5es financeiras (nota 17) </span><span class=\"S3F13 S2AF6 S2 c43796i62\" id=\"t2s_252\" style=\"top: 48978px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(6) </span><span class=\"S3F14 S2AF6 S2 c43803abn\" id=\"t2t_252\" style=\"top: 48978px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F15 S2AF6 S2 c438120a7\" id=\"t2u_252\" style=\"top: 48997px; left: 610px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.915) </span><span class=\"S3F16 S2AF6 S2 c43828ej4\" id=\"t2v_252\" style=\"top: 48997px; left: 703px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.542) </span><span class=\"S3F17 S2AF6 S2 c4383v99l\" id=\"t2w_252\" style=\"top: 49028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F18 S2AF6 S2 c4384nc6l\" id=\"t2x_252\" style=\"top: 49028px; left: 111px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 refere-se ao resultado da dissolu\u00e7\u00e3o do FCR Istart I (ver notas 9 e 39). </span><span class=\"S3F19 S2AF6 S2 c4385evb2\" id=\"t2y_252\" style=\"top: 49062px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A varia\u00e7\u00e3o na rubrica de \u2018Gastos financeiros\u2019 deve-se essencialmente ao aumento dos juros suportados com empr\u00e9stimos banc\u00e1rios e </span><span class=\"S3F1A S2AF6 S2 c4386gu2y\" id=\"t2z_252\" style=\"top: 49077px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">loca\u00e7\u00f5es, em resultado da subida das taxas de juro de mercado mas tamb\u00e9m do aumento do endividamento do Grupo (novos </span><span class=\"S3F1B S2AF6 S2 c4387wnes\" id=\"t30_252\" style=\"top: 49093px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financiamentos obtidos em 2023 e extens\u00e3o do contrato de loca\u00e7\u00e3o da sede). </span><span class=\"S3F1C S2AF6 S2 c4388isiq\" id=\"t31_252\" style=\"top: 49120px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis diminu\u00edram em termos hom\u00f3logos, contudo, considerando uma leitura conjunta com as diferen\u00e7as </span><span class=\"S3F1D S2AF6 S2 c4389n65t\" id=\"t32_252\" style=\"top: 49136px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e2mbio favor\u00e1veis apresentadas em \u2018Rendimentos financeiros\u2019 (nota 30), conclui-se que os resultados com diferen\u00e7as cambiais do </span><span class=\"S3F1E S2AF6 S2 c4390ukc3\" id=\"t33_252\" style=\"top: 49151px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Grupo mantiveram-se est\u00e1veis. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f19010": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4393ei2c\" id=\"t3_253\" style=\"top: 49518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32. </span><span class=\"S3480 S2AF4 S2 c4394ijv7\" id=\"t4_253\" style=\"top: 49518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas </span><span class=\"S3F1F S2AF4 S2 c4395idzw\" id=\"t5_253\" style=\"top: 49548px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F20 S2AF4 S2 c4396714a\" id=\"t6_253\" style=\"top: 49548px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F21 S2AF6 S2 c4397i2al\" id=\"t7_253\" style=\"top: 49581px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F22 S2AF6 S2 c4398wzok\" id=\"t8_253\" style=\"top: 49581px; left: 110px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital Fundo Capital Risco </span><span class=\"S3F23 S2AF6 S2 c4399icht\" id=\"t9_253\" style=\"top: 49581px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F24 S2AF6 S2 c4400in10\" id=\"ta_253\" style=\"top: 49581px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F25 S2AF6 S2 c44014z0t\" id=\"tb_253\" style=\"top: 49599px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F26 S2AF6 S2 c4402n5u0\" id=\"tc_253\" style=\"top: 49599px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F27 S2AF6 S2 c4403kw92\" id=\"td_253\" style=\"top: 49631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Fundo liquidado em 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f19011": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4393ei2c\" id=\"t3_253\" style=\"top: 49518px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32. </span><span class=\"S3480 S2AF4 S2 c4394ijv7\" id=\"t4_253\" style=\"top: 49518px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Perdas em associadas </span><span class=\"S3F1F S2AF4 S2 c4395idzw\" id=\"t5_253\" style=\"top: 49548px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S3F20 S2AF4 S2 c4396714a\" id=\"t6_253\" style=\"top: 49548px; left: 677px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S3F21 S2AF6 S2 c4397i2al\" id=\"t7_253\" style=\"top: 49581px; left: 93px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) </span><span class=\"S3F22 S2AF6 S2 c4398wzok\" id=\"t8_253\" style=\"top: 49581px; left: 110px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital Fundo Capital Risco </span><span class=\"S3F23 S2AF6 S2 c4399icht\" id=\"t9_253\" style=\"top: 49581px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F24 S2AF6 S2 c4400in10\" id=\"ta_253\" style=\"top: 49581px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F25 S2AF6 S2 c44014z0t\" id=\"tb_253\" style=\"top: 49599px; left: 644px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3F26 S2AF6 S2 c4402n5u0\" id=\"tc_253\" style=\"top: 49599px; left: 722px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(69) </span><span class=\"S3F27 S2AF6 S2 c4403kw92\" id=\"td_253\" style=\"top: 49631px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(*) Fundo liquidado em 2022. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f19183": {
   "value": "0.1",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "f19188": {
   "value": "1.41",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "f19189": {
   "value": "37403968.17",
   "decimals": 2,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "f19307": {
   "value": "<span class=\"S3A5D S2AF4 S2 c4663gh4i\" id=\"t3_256\" style=\"top:118px;left:63px;height:18px;position:absolute;font-size:12px;font-weight:400;\">37. </span><span class=\"S4021 S2AF4 S2 c4664unld\" id=\"t4_256\" style=\"top:118px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Partes relacionadas </span><span class=\"S4022 S2AF6 S2 c4665uf2y\" id=\"t5_256\" style=\"top:146px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Para efeitos de apresenta\u00e7\u00e3o destas demonstra\u00e7\u00f5es financeiras, s\u00e3o consideradas como partes relacionadas todas as subsidi\u00e1rias </span><span class=\"S4023 S2AF6 S2 c4666psf6\" id=\"t6_256\" style=\"top:161px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(identificadas na nota 6), participadas da Novabase classificadas com ativos financeiros ao justo valor atrav\u00e9s de resultados (identificadas </span><span class=\"S4024 S2AF6 S2 c4667auxv\" id=\"t7_256\" style=\"top:176px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">na nota 9), acionistas e elementos-chave na gest\u00e3o do Grupo. </span><span class=\"S4025 S2AF6 S2 c4668zbyq\" id=\"t8_256\" style=\"top:204px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">i) Remunera\u00e7\u00e3o / Benef\u00edcios dos principais elementos da Gest\u00e3o </span><span class=\"S4026 S2AF6 S2 c4669rz8d\" id=\"t9_256\" style=\"top:231px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As remunera\u00e7\u00f5es atribu\u00eddas aos membros do Conselho de Administra\u00e7\u00e3o e outros gestores-chave do Grupo, durante os exerc\u00edcios findos </span><span class=\"S4027 S2AF6 S2 c4670xnnw\" id=\"ta_256\" style=\"top:247px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">em 31 de dezembro de 2023 e de 2022, s\u00e3o como segue: </span><span class=\"S4028 S2AF4 S2 c4671t00m\" id=\"tb_256\" style=\"top:276px;left:589px;height:18px;position:absolute;font-size:12px;font-weight:400;\">31.12.23 </span><span class=\"S4029 S2AF4 S2 c4672ni4a\" id=\"tc_256\" style=\"top:276px;left:681px;height:18px;position:absolute;font-size:12px;font-weight:400;\">31.12.22 </span><span class=\"S402A S2AF6 S2 c4673r4vu\" id=\"td_256\" style=\"top:307px;left:120px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Benef\u00edcios / remunera\u00e7\u00f5es de curto prazo </span><span class=\"S402B S2AF6 S2 c4674a8rt\" id=\"te_256\" style=\"top:307px;left:626px;height:18px;position:absolute;font-size:12px;font-weight:400;\">1.808 </span><span class=\"S3FDE S2AF6 S2 c46752sjn\" id=\"tf_256\" style=\"top:307px;left:729px;height:18px;position:absolute;font-size:12px;font-weight:400;\">882 </span><span class=\"S402C S2AF6 S2 c46763ken\" id=\"tg_256\" style=\"top:321px;left:120px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Outros benef\u00edcios / remunera\u00e7\u00f5es a longo prazo </span><span class=\"S402D S2AF6 S2 c4677o83b\" id=\"th_256\" style=\"top:321px;left:636px;height:18px;position:absolute;font-size:12px;font-weight:400;\">305 </span><span class=\"S402E S2AF6 S2 c4678poav\" id=\"ti_256\" style=\"top:321px;left:735px;height:18px;position:absolute;font-size:12px;font-weight:400;\">85 </span><span class=\"S402F S2AF6 S2 c4679flf6\" id=\"tj_256\" style=\"top:335px;left:120px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Stock options atribu\u00eddas </span><span class=\"S4030 S2AF6 S2 c4680c5t1\" id=\"tk_256\" style=\"top:335px;left:626px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2.759 </span><span class=\"S4031 S2AF6 S2 c4681wu7g\" id=\"tl_256\" style=\"top:335px;left:718px;height:18px;position:absolute;font-size:12px;font-weight:400;\">1.542 </span><span class=\"S4032 S2AF6 S2 c4682b4y8\" id=\"tm_256\" style=\"top:353px;left:626px;height:18px;position:absolute;font-size:12px;font-weight:400;\">4.872 </span><span class=\"S4033 S2AF6 S2 c4683prs2\" id=\"tn_256\" style=\"top:353px;left:718px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2.509 </span><span class=\"S4034 S2AF6 S2 c4684380l\" id=\"to_256\" style=\"top:385px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O valor das remunera\u00e7\u00f5es dos principais elementos da Gest\u00e3o reconhecido em resultados e inclu\u00eddo em 'Gastos com pessoal' \u00e9 de 4.666m\u20ac </span><span class=\"S4035 S2AF6 S2 c46855e2p\" id=\"tp_256\" style=\"top:400px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(2022: 2.186m\u20ac), e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 206m\u20ac (2022: 323m\u20ac). </span><span class=\"S4036 S2AF6 S2 c46865tmx\" id=\"tq_256\" style=\"top:428px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A rubrica 'Outros benef\u00edcios / remunera\u00e7\u00f5es a longo prazo' corresponde \u00e0 parcela das remunera\u00e7\u00f5es vari\u00e1veis especializadas no exerc\u00edcio </span><span class=\"S4037 S2AF6 S2 c4687e0u7\" id=\"tr_256\" style=\"top:443px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(sendo o valor final apenas conhecido no exerc\u00edcio seguinte, ap\u00f3s delibera\u00e7\u00e3o da Comiss\u00e3o de Vencimentos \u2013 ver nota 4 g)), cujo </span><span class=\"S4038 S2AF6 S2 c4688ruj9\" id=\"ts_256\" style=\"top:458px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">pagamento ser\u00e1 diferido a mais de 1 ano ap\u00f3s a data de relato. </span><span class=\"S4039 S2AF6 S2 c4689xski\" id=\"tt_256\" style=\"top:486px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O total das remunera\u00e7\u00f5es vari\u00e1veis atribu\u00eddas aos \u00d3rg\u00e3os de Administra\u00e7\u00e3o da Novabase S.G.P.S. e a outros elementos-chave na gest\u00e3o </span><span class=\"S403A S2AF6 S2 c4690grp0\" id=\"tu_256\" style=\"top:501px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">do Grupo, independentemente do ano de atribui\u00e7\u00e3o, cujo pagamento est\u00e1 diferido \u00e0 data de 31 de dezembro de 2023, ascende a 280m\u20ac </span><span class=\"S403B S2AF6 S2 c4691asic\" id=\"tv_256\" style=\"top:516px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(31.12.22: 1.095m\u20ac). </span><span class=\"S403C S2AF6 S2 c4692f0bm\" id=\"tw_256\" style=\"top:544px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A 31 de dezembro de 2023, existem saldos de contas correntes a pagar aos elementos-chave da gest\u00e3o no montante de 9m\u20ac (31.12.22: </span><span class=\"S403D S2AF6 S2 c46930cqk\" id=\"tx_256\" style=\"top:559px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">10m\u20ac). N\u00e3o existem saldos a receber a esta data (31.12.22: 4m\u20ac). </span><span class=\"S403E S2AF6 S2 c4694rf5g\" id=\"ty_256\" style=\"top:587px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A pol\u00edtica de remunera\u00e7\u00e3o dos \u00d3rg\u00e3os Sociais da Empresa-M\u00e3e do Grupo, Novabase S.G.P.S., encontra-se detalhada no ponto D. </span><span class=\"S403F S2AF6 S2 c4695d9dy\" id=\"tz_256\" style=\"top:602px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Remunera\u00e7\u00f5es do Relat\u00f3rio sobre o Governo da Sociedade, parte integrante do Relat\u00f3rio Financeiro Anual, que se resume abaixo. </span><span class=\"S4040 S2AF6 S2 c4696gfla\" id=\"t10_256\" style=\"top:629px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Por delibera\u00e7\u00f5es un\u00e2nimes da Comiss\u00e3o de Vencimentos, foram determinadas as componentes fixas da remunera\u00e7\u00e3o para os membros </span><span class=\"S4041 S2AF6 S2 c4697wqdc\" id=\"t11_256\" style=\"top:645px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">do Conselho de Administra\u00e7\u00e3o da Novabase em 2023, bem como a remunera\u00e7\u00e3o vari\u00e1vel anual. Tais remunera\u00e7\u00f5es s\u00e3o distribu\u00eddas entre </span><span class=\"S4042 S2AF6 S2 c4698ve2l\" id=\"t12_256\" style=\"top:660px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">os membros do Conselho de Administra\u00e7\u00e3o de acordo com o crit\u00e9rio de reparti\u00e7\u00e3o definido pela Comiss\u00e3o de Vencimentos nos termos da </span><span class=\"S4043 S2AF6 S2 c4699zppv\" id=\"t13_256\" style=\"top:675px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Pol\u00edtica de Remunera\u00e7\u00e3o, auferindo os administradores uma remunera\u00e7\u00e3o fixa em dinheiro e podendo auferir ainda uma remunera\u00e7\u00e3o </span><span class=\"S4044 S2AF6 S2 c4700y6di\" id=\"t14_256\" style=\"top:691px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">vari\u00e1vel que poder\u00e1 ser composta por remunera\u00e7\u00e3o vari\u00e1vel em numer\u00e1rio e remunera\u00e7\u00e3o vari\u00e1vel com base em op\u00e7\u00f5es sobre a\u00e7\u00f5es. </span><span class=\"S4045 S2AF6 S2 c4701ninq\" id=\"t15_256\" style=\"top:706px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Esta remunera\u00e7\u00e3o \u00e9 repartida entre os administradores atendendo \u00e0s responsabilidades assumidas pelos mesmos no seio da Novabase e </span><span class=\"S4046 S2AF6 S2 c4702z5es\" id=\"t16_256\" style=\"top:721px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">tal como indicado pela Comiss\u00e3o de Vencimentos ao abrigo do disposto na Pol\u00edtica de Remunera\u00e7\u00e3o. </span><span class=\"S4047 S2AF6 S2 c4703vbe6\" id=\"t17_256\" style=\"top:749px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A remunera\u00e7\u00e3o dos administradores n\u00e3o executivos e n\u00e3o independentes poder\u00e1 possuir uma componente vari\u00e1vel, conforme previsto na </span><span class=\"S4048 S2AF6 S2 c47040iva\" id=\"t18_256\" style=\"top:764px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Pol\u00edtica de Remunera\u00e7\u00e3o, caso as respetivas fun\u00e7\u00f5es e responsabilidades assim justifiquem. Com efeito, o desempenho de fun\u00e7\u00f5es </span><span class=\"S4049 S2AF6 S2 c4705bl6k\" id=\"t19_256\" style=\"top:780px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">remuneradas por parte destes membros do Conselho de Administra\u00e7\u00e3o permite \u00e0 Novabase contar com um extenso know-how adquirido, </span><span class=\"S404A S2AF6 S2 c4706o1mw\" id=\"t1a_256\" style=\"top:795px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">designadamente pelos fundadores da empresa e acumulado ao longo de um per\u00edodo de quase 35 anos, tanto mais que os administradores </span><span class=\"S404B S2AF6 S2 c4707ox2m\" id=\"t1b_256\" style=\"top:810px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">em causa continuam a assumir relevantes responsabilidades no Grupo. </span><span class=\"S404C S2AF6 S2 c4708sgtc\" id=\"t1c_256\" style=\"top:838px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A componente vari\u00e1vel em dinheiro da remunera\u00e7\u00e3o dos administradores dever\u00e1 ser determinada anualmente pela Comiss\u00e3o de </span><span class=\"S404D S2AF6 S2 c4709fr8g\" id=\"t1d_256\" style=\"top:853px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Vencimentos, tendo por base os crit\u00e9rios descritos na Pol\u00edtica de Remunera\u00e7\u00e3o e no ponto 70 do Relat\u00f3rio sobre o Governo da Sociedade. </span><span class=\"S404E S2AF6 S2 c471011k6\" id=\"t1e_256\" style=\"top:868px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Em 2023 a Comiss\u00e3o de Vencimentos deliberou que toda a remunera\u00e7\u00e3o vari\u00e1vel seria atribu\u00edda via planos tendo por base valores </span><span class=\"S404F S2AF6 S2 c4711edtm\" id=\"t1f_256\" style=\"top:884px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">mobili\u00e1rios da Novabase, designadamente a participa\u00e7\u00e3o no Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es da Sociedade aprovado na Assembleia </span><span class=\"S4050 S2AF6 S2 c4712csgg\" id=\"t1g_256\" style=\"top:899px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Geral de 26 de setembro de 2019, dado o contexto espec\u00edfico da Sociedade, nomeadamente devido a execu\u00e7\u00e3o do plano estrat\u00e9gico em </span><span class=\"S4051 S2AF6 S2 c47139xnp\" id=\"t1h_256\" style=\"top:914px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">curso (Update Estrat\u00e9gico 2019+). Com efeito, foram atribu\u00eddas 600.000 op\u00e7\u00f5es sobre a\u00e7\u00f5es da Novabase durante o exerc\u00edcio de 2023, </span><span class=\"S4052 S2AF6 S2 c47141i59\" id=\"t1i_256\" style=\"top:929px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">ao abrigo do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es, aos administradores-delegados Lu\u00eds Paulo Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva </span><span class=\"S4053 S2AF6 S2 c4715tciw\" id=\"t1j_256\" style=\"top:945px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Ferreira e aos administradores com encargos especiais Francisco Paulo Figueiredo Morais Antunes e Mar\u00eda del Carmen Gil Mar\u00edn, conforme </span><span class=\"S4054 S2AF6 S2 c4716laxu\" id=\"t1k_256\" style=\"top:960px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">expresso no quadro abaixo. </span><span class=\"S4055 S2AF6 S2 c4717y393\" id=\"t1l_256\" style=\"top:987px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O total de remunera\u00e7\u00e3o vari\u00e1vel em dinheiro dos administradores da Novabase S.G.P.S., S.A. relativa ao desempenho no exerc\u00edcio de </span><span class=\"S4056 S2AF6 S2 c4718qspu\" id=\"t1m_256\" style=\"top:1003px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2022 foi 0 Euros (zero Euros), o que compara com 0 Euros (zero Euros) relativo ao desempenho de 2021. Assim, a remunera\u00e7\u00e3o vari\u00e1vel </span><span class=\"S4057 S2AF6 S2 c4719yofo\" id=\"t1n_256\" style=\"top:1018px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">em dinheiro paga em 2023 corresponde apenas a 1/6 da parcela da remunera\u00e7\u00e3o vari\u00e1vel em dinheiro atribu\u00edda em 2021 relativamente </span><span class=\"S4058 S2AF6 S2 c4720gviw\" id=\"t1o_256\" style=\"top:1033px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">ao exerc\u00edcio de 2020 e 1/6 do valor atribu\u00eddo em 2020 referente a 2019. </span><span class=\"S4059 S2AF6 S2 c4721qm1c\" id=\"t1p_256\" style=\"top:1061px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">De referir ainda que a Comiss\u00e3o de Vencimentos deliberou em 2023 canalizar 20% das verbas atribu\u00eddas a t\u00edtulo de remunera\u00e7\u00e3o fixa para </span><span class=\"S405A S2AF6 S2 c4722soes\" id=\"t1q_256\" style=\"top:1076px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">o exerc\u00edcio de 2023 a cada um dos administradores com fun\u00e7\u00f5es executivas ou com encargos especiais para refor\u00e7o das contribui\u00e7\u00f5es do </span><span class=\"S405B S2AF6 S2 c4723xsxo\" id=\"t1r_256\" style=\"top:1092px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">seguro de capitaliza\u00e7\u00e3o atualmente em vigor na Sociedade em substitui\u00e7\u00e3o do pagamento daquela parte da remunera\u00e7\u00e3o fixa. </span><span class=\"S405C S2AF6 S2 c4726r92y\" id=\"t3_257\" style=\"top: 53418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As remunera\u00e7\u00f5es pagas pela Novabase S.G.P.S., S.A. em 2023 aos administradores da Sociedade em fun\u00e7\u00f5es a 31 de dezembro de 2023 </span><span class=\"S405D S2AF6 S2 c4727wmxx\" id=\"t4_257\" style=\"top: 53434px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o como segue: </span><span class=\"S405E S2DE0 S2 c4728gl2r\" id=\"t5_257\" style=\"top: 53528.5px; left: 170px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Administradores </span><span class=\"S405F S323D S2 c4729g7lr\" id=\"t6_257\" style=\"top: 53527px; left: 261px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">1 </span><span class=\"S4060 S2DE0 S2 c47302vyd\" id=\"t7_257\" style=\"top: 53501.5px; left: 357px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4061 S2DE0 S2 c47310nr4\" id=\"t8_257\" style=\"top: 53514.5px; left: 357px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">fixa anual </span><span class=\"S4062 S2DE0 S2 c4732is58\" id=\"t9_257\" style=\"top: 53528.5px; left: 372px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(\u20ac) </span><span class=\"S4063 S323D S2 c4733vwik\" id=\"ta_257\" style=\"top: 53527px; left: 390px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">2 </span><span class=\"S4064 S2DE0 S2 c4734i6e8\" id=\"tb_257\" style=\"top: 53461.5px; left: 442px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4065 S2DE0 S2 c4735422j\" id=\"tc_257\" style=\"top: 53474.5px; left: 447px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4066 S2DE0 S2 c4736ram3\" id=\"td_257\" style=\"top: 53488.5px; left: 444px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual em </span><span class=\"S4067 S2DE0 S2 c4737f5zz\" id=\"te_257\" style=\"top: 53501.5px; left: 432px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S4068 S2DE0 S2 c4738h4b4\" id=\"tf_257\" style=\"top: 53514.5px; left: 436px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 (\u20ac) </span><span class=\"S4069 S323D S2 c47396f8n\" id=\"tg_257\" style=\"top: 53527px; left: 461px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">3, 4 </span><span class=\"S406A S2DE0 S2 c4740j8kr\" id=\"th_257\" style=\"top: 53474.5px; left: 522px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S406B S2DE0 S2 c47410psf\" id=\"ti_257\" style=\"top: 53488.5px; left: 540px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(fixa+ </span><span class=\"S406C S2DE0 S2 c4742xegx\" id=\"tj_257\" style=\"top: 53501.5px; left: 524px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel em </span><span class=\"S406D S2DE0 S2 c4743h0ix\" id=\"tk_257\" style=\"top: 53514.5px; left: 519px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S406E S2DE0 S2 c4744fhjg\" id=\"tl_257\" style=\"top: 53528.5px; left: 521px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023) (\u20ac) </span><span class=\"S406F S2DE0 S2 c4745k5jp\" id=\"tm_257\" style=\"top: 53474.5px; left: 609px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vari\u00e1vel em </span><span class=\"S4070 S2DE0 S2 c4746o3ta\" id=\"tn_257\" style=\"top: 53488.5px; left: 618px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro </span><span class=\"S4071 S2DE0 S2 c4747uizp\" id=\"to_257\" style=\"top: 53501.5px; left: 618px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pago em </span><span class=\"S4072 S2DE0 S2 c4748jm2y\" id=\"tp_257\" style=\"top: 53514.5px; left: 608px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2023 / Total </span><span class=\"S4073 S2DE0 S2 c4749rsfw\" id=\"tq_257\" style=\"top: 53528.5px; left: 613px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">parcial (%) </span><span class=\"S4074 S2DE0 S2 c475008r7\" id=\"tr_257\" style=\"top: 53488.5px; left: 697px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4075 S2DE0 S2 c4751x028\" id=\"ts_257\" style=\"top: 53501.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4076 S2DE0 S2 c4752hryf\" id=\"tt_257\" style=\"top: 53514.5px; left: 709px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual </span><span class=\"S4077 S2DE0 S2 c4753kpwr\" id=\"tu_257\" style=\"top: 53528.5px; left: 689px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">diferida (\u20ac) </span><span class=\"S4078 S323D S2 c4754k3yo\" id=\"tv_257\" style=\"top: 53527px; left: 753px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">5 </span><span class=\"S4079 S2DE0 S2 c4755wpuf\" id=\"tw_257\" style=\"top: 53488.5px; left: 780px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S407A S2DE0 S2 c47566rnd\" id=\"tx_257\" style=\"top: 53501.5px; left: 785px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S407B S2DE0 S2 c47572q93\" id=\"ty_257\" style=\"top: 53514.5px; left: 786px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">N\u00famero </span><span class=\"S407C S2DE0 S2 c47585fvn\" id=\"tz_257\" style=\"top: 53528.5px; left: 788px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">op\u00e7\u00f5es </span><span class=\"S407D S2AF7 S2 c47595yi5\" id=\"t10_257\" style=\"top: 53554.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Lu\u00eds Paulo Cardoso Salvado </span><span class=\"S407E S2AF7 S2 c4760b4m6\" id=\"t11_257\" style=\"top: 53554.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">340.200 </span><span class=\"S407F S2AF7 S2 c4761dbs6\" id=\"t12_257\" style=\"top: 53554.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">151.548 </span><span class=\"S4080 S2AF7 S2 c4762d6k9\" id=\"t13_257\" style=\"top: 53554.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">491.748 </span><span class=\"S4081 S2AF7 S2 c47635tg9\" id=\"t14_257\" style=\"top: 53554.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30,82 </span><span class=\"S4082 S2AF7 S2 c4764tbst\" id=\"t15_257\" style=\"top: 53554.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53.027 </span><span class=\"S4083 S2AF7 S2 c4765jj3z\" id=\"t16_257\" style=\"top: 53554.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">250.000 </span><span class=\"S4084 S2AF7 S2 c47662pph\" id=\"t17_257\" style=\"top: 53567.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">\u00c1lvaro Jos\u00e9 da Silva Ferreira </span><span class=\"S4085 S2AF7 S2 c4767zm7x\" id=\"t18_257\" style=\"top: 53567.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">283.500 </span><span class=\"S4086 S2AF7 S2 c47682oma\" id=\"t19_257\" style=\"top: 53567.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">94.970 </span><span class=\"S4087 S2AF7 S2 c4769a50e\" id=\"t1a_257\" style=\"top: 53567.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">378.470 </span><span class=\"S4088 S2AF7 S2 c47706dtz\" id=\"t1b_257\" style=\"top: 53567.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">25,09 </span><span class=\"S4089 S2AF7 S2 c4771k9z3\" id=\"t1c_257\" style=\"top: 53567.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">33.230 </span><span class=\"S408A S2AF7 S2 c47729m9r\" id=\"t1d_257\" style=\"top: 53567.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">200.000 </span><span class=\"S408B S2AF7 S2 c4773u04m\" id=\"t1e_257\" style=\"top: 53585.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total Executivos </span><span class=\"S408C S2AF7 S2 c47746jea\" id=\"t1f_257\" style=\"top: 53585.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">623.700 </span><span class=\"S408D S2AF7 S2 c4775mb99\" id=\"t1g_257\" style=\"top: 53585.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">246.518 </span><span class=\"S408E S2AF7 S2 c4776xj7j\" id=\"t1h_257\" style=\"top: 53585.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">870.218 </span><span class=\"S408F S2AF7 S2 c47777ckd\" id=\"t1i_257\" style=\"top: 53585.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">28,33 </span><span class=\"S4090 S2AF7 S2 c4778gr90\" id=\"t1j_257\" style=\"top: 53585.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">86.257 </span><span class=\"S4091 S2AF7 S2 c477904zl\" id=\"t1k_257\" style=\"top: 53585.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">450.000 </span><span class=\"S4092 S2AF7 S2 c4780c27z\" id=\"t1l_257\" style=\"top: 53603.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(% total) </span><span class=\"S4093 S2AF7 S2 c4781mmsv\" id=\"t1m_257\" style=\"top: 53603.5px; left: 390px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">52,01 </span><span class=\"S4094 S2AF7 S2 c4782awf2\" id=\"t1n_257\" style=\"top: 53603.5px; left: 477px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53,74 </span><span class=\"S4095 S2AF7 S2 c4783vr4e\" id=\"t1o_257\" style=\"top: 53603.5px; left: 564px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">52,49 </span><span class=\"S4096 S2AF7 S2 c47847k5k\" id=\"t1p_257\" style=\"top: 53603.5px; left: 730px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53,74 </span><span class=\"S4097 S2AF7 S2 c4785l25r\" id=\"t1q_257\" style=\"top: 53631.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Mar\u00eda del Carmen Gil Mar\u00edn </span><span class=\"S4098 S2AF7 S2 c47865l97\" id=\"t1r_257\" style=\"top: 53631.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">189.000 </span><span class=\"S4099 S2AF7 S2 c4787hhqw\" id=\"t1s_257\" style=\"top: 53631.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.774 </span><span class=\"S409A S2AF7 S2 c47883pvg\" id=\"t1t_257\" style=\"top: 53631.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">264.774 </span><span class=\"S409B S2AF7 S2 c4789svpb\" id=\"t1u_257\" style=\"top: 53631.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">28,62 </span><span class=\"S409C S2AF7 S2 c47908xd4\" id=\"t1v_257\" style=\"top: 53631.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">26.513 </span><span class=\"S409D S2AF7 S2 c4791q2zl\" id=\"t1w_257\" style=\"top: 53631.5px; left: 807px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.000 </span><span class=\"S409E S2AF7 S2 c4792ml84\" id=\"t1x_257\" style=\"top: 53644.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Francisco Paulo Figueiredo Morais Antunes </span><span class=\"S409F S2AF7 S2 c4793ixzl\" id=\"t1y_257\" style=\"top: 53644.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">189.000 </span><span class=\"S40A0 S2AF7 S2 c47949w38\" id=\"t1z_257\" style=\"top: 53644.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.774 </span><span class=\"S40A1 S2AF7 S2 c4795i037\" id=\"t20_257\" style=\"top: 53644.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">264.774 </span><span class=\"S40A2 S2AF7 S2 c4796rrqf\" id=\"t21_257\" style=\"top: 53644.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">28,62 </span><span class=\"S40A3 S2AF7 S2 c47978g1d\" id=\"t22_257\" style=\"top: 53644.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">26.513 </span><span class=\"S40A4 S2AF7 S2 c4798bro6\" id=\"t23_257\" style=\"top: 53644.5px; left: 807px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.000 </span><span class=\"S40A5 S2AF7 S2 c47990co3\" id=\"t24_257\" style=\"top: 53657.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Jos\u00e9 Afonso Oom Ferreira de Sousa </span><span class=\"S40A6 S2AF7 S2 c4800otwe\" id=\"t25_257\" style=\"top: 53657.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40A7 S2AF7 S2 c4801mk3a\" id=\"t26_257\" style=\"top: 53657.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30.309 </span><span class=\"S40A8 S2AF7 S2 c48021wxh\" id=\"t27_257\" style=\"top: 53657.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74.409 </span><span class=\"S40A9 S2AF7 S2 c48034lfv\" id=\"t28_257\" style=\"top: 53657.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">40,73 </span><span class=\"S40AA S2AF7 S2 c4804uixb\" id=\"t29_257\" style=\"top: 53657.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">10.605 </span><span class=\"S40AB S2AF7 S2 c4805jhqe\" id=\"t2a_257\" style=\"top: 53657.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40AC S2AF7 S2 c48068a6o\" id=\"t2b_257\" style=\"top: 53671.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Pedro Miguel Quinteiro Marques de Carvalho </span><span class=\"S40AD S2AF7 S2 c48070sjw\" id=\"t2c_257\" style=\"top: 53671.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40AE S2AF7 S2 c4808q463\" id=\"t2d_257\" style=\"top: 53671.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30.309 </span><span class=\"S40AF S2AF7 S2 c4809jd1a\" id=\"t2e_257\" style=\"top: 53671.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74.409 </span><span class=\"S40B0 S2AF7 S2 c4810246t\" id=\"t2f_257\" style=\"top: 53671.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">40,73 </span><span class=\"S40B1 S2AF7 S2 c4811x2bu\" id=\"t2g_257\" style=\"top: 53671.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">10.605 </span><span class=\"S40B2 S2AF7 S2 c4812k4in\" id=\"t2h_257\" style=\"top: 53671.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B3 S2AF7 S2 c48132yc3\" id=\"t2i_257\" style=\"top: 53684.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Madalena Paz Ferreira Perestrelo de Oliveira </span><span class=\"S40B4 S2AF7 S2 c4814n4ht\" id=\"t2j_257\" style=\"top: 53684.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40B5 S2AF7 S2 c4815vlkw\" id=\"t2k_257\" style=\"top: 53684.5px; left: 501px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B6 S2AF7 S2 c4816df5y\" id=\"t2l_257\" style=\"top: 53684.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40B7 S2AF7 S2 c4817lsjf\" id=\"t2m_257\" style=\"top: 53684.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B8 S2AF7 S2 c481878t9\" id=\"t2n_257\" style=\"top: 53684.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B9 S2AF7 S2 c4819r0rp\" id=\"t2o_257\" style=\"top: 53684.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40BA S2AF7 S2 c4820z6uo\" id=\"t2p_257\" style=\"top: 53697.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Benito V\u00e1zquez Blanco </span><span class=\"S40BB S2AF7 S2 c4821j5lg\" id=\"t2q_257\" style=\"top: 53697.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40BC S2AF7 S2 c4822ula9\" id=\"t2r_257\" style=\"top: 53697.5px; left: 501px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40BD S2AF7 S2 c4823155p\" id=\"t2s_257\" style=\"top: 53697.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40BE S2AF7 S2 c48243oq0\" id=\"t2t_257\" style=\"top: 53697.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40BF S2AF7 S2 c4825joow\" id=\"t2u_257\" style=\"top: 53697.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C0 S2AF7 S2 c4826xeiz\" id=\"t2v_257\" style=\"top: 53697.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C1 S2AF7 S2 c4827xggb\" id=\"t2w_257\" style=\"top: 53711.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rita Wrem Viana Branquinho Lobo C. Rosado </span><span class=\"S40C2 S2AF7 S2 c48285e1l\" id=\"t2x_257\" style=\"top: 53711.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">21.000 </span><span class=\"S40C3 S2AF7 S2 c4829r679\" id=\"t2y_257\" style=\"top: 53711.5px; left: 501px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C4 S2AF7 S2 c4830srov\" id=\"t2z_257\" style=\"top: 53711.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">21.000 </span><span class=\"S40C5 S2AF7 S2 c4831q7f6\" id=\"t30_257\" style=\"top: 53711.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C6 S2AF7 S2 c4832sra1\" id=\"t31_257\" style=\"top: 53711.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C7 S2AF7 S2 c48338cea\" id=\"t32_257\" style=\"top: 53711.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C8 S2AF7 S2 c48344qg7\" id=\"t33_257\" style=\"top: 53729.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total N\u00e3o Executivos </span><span class=\"S40C9 S2AF7 S2 c4835zqlk\" id=\"t34_257\" style=\"top: 53729.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">575.400 </span><span class=\"S40CA S2AF7 S2 c4836h2zg\" id=\"t35_257\" style=\"top: 53729.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">212.166 </span><span class=\"S40CB S2AF7 S2 c4837t40m\" id=\"t36_257\" style=\"top: 53729.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">787.566 </span><span class=\"S40CC S2AF7 S2 c4838qjae\" id=\"t37_257\" style=\"top: 53729.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">26,94 </span><span class=\"S40CD S2AF7 S2 c4839gqcb\" id=\"t38_257\" style=\"top: 53729.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74.237 </span><span class=\"S40CE S2AF7 S2 c4840aniy\" id=\"t39_257\" style=\"top: 53729.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">150.000 </span><span class=\"S40CF S2AF7 S2 c4841vb1u\" id=\"t3a_257\" style=\"top: 53747.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(% total) </span><span class=\"S40D0 S2AF7 S2 c48429mmd\" id=\"t3b_257\" style=\"top: 53747.5px; left: 390px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">47,99 </span><span class=\"S40D1 S2AF7 S2 c4843arw1\" id=\"t3c_257\" style=\"top: 53747.5px; left: 477px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">46,26 </span><span class=\"S40D2 S2AF7 S2 c48441yzy\" id=\"t3d_257\" style=\"top: 53747.5px; left: 564px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">47,51 </span><span class=\"S40D3 S2AF7 S2 c4845jy62\" id=\"t3e_257\" style=\"top: 53747.5px; left: 730px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">46,26 </span><span class=\"S40D4 S2AF7 S2 c484649m1\" id=\"t3f_257\" style=\"top: 53765.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">TOTAL </span><span class=\"S40D5 S2AF7 S2 c48470uao\" id=\"t3g_257\" style=\"top: 53765.5px; left: 367px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.199.100 </span><span class=\"S40D6 S2AF7 S2 c4848kmq6\" id=\"t3h_257\" style=\"top: 53765.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">458.684 </span><span class=\"S40D7 S2AF7 S2 c4849hmqe\" id=\"t3i_257\" style=\"top: 53765.5px; left: 542px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.657.784 </span><span class=\"S40D8 S2AF7 S2 c48505lvv\" id=\"t3j_257\" style=\"top: 53765.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">27,67 </span><span class=\"S40D9 S2AF7 S2 c4851s201\" id=\"t3k_257\" style=\"top: 53765.5px; left: 718px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">160.493 </span><span class=\"S40DA S2AF7 S2 c4852okdg\" id=\"t3l_257\" style=\"top: 53765.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">600.000 </span><span class=\"S40DB S2C11 S2 c4853hp9x\" id=\"t3m_257\" style=\"top: 53795px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">1 </span><span class=\"S40DC S2AF7 S2 c4854woq3\" id=\"t3n_257\" style=\"top: 53796.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">A administradora Rita Wrem Viana Branquinho Lobo Carvalho Rosado, eleita na Assembleia Geral de 25 de maio de 2021, auferiu valores em </span><span class=\"S40DD S2AF7 S2 c48555ocq\" id=\"t3o_257\" style=\"top: 53811.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2023 atrav\u00e9s de outras Sociedades do Grupo, respeitantes ao exerc\u00edcio da fun\u00e7\u00e3o de Head of Legal do Grupo Novabase. Esses valores n\u00e3o est\u00e3o </span><span class=\"S40DE S2AF7 S2 c4856if2b\" id=\"t3p_257\" style=\"top: 53826.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">considerados nesta tabela, sendo apresentados mais abaixo. </span><span class=\"S40DF S2C11 S2 c48577q19\" id=\"t3q_257\" style=\"top: 53841px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">2 </span><span class=\"S40E0 S2AF7 S2 c4858z4tm\" id=\"t3r_257\" style=\"top: 53842.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">O valor indicado inclui as verbas atribu\u00eddas a t\u00edtulo de remunera\u00e7\u00e3o fixa na reuni\u00e3o da Comiss\u00e3o de Vencimentos de 1 de junho de 2023, que </span><span class=\"S40E1 S2AF7 S2 c4859o4sx\" id=\"t3s_257\" style=\"top: 53857.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">foram canalizadas para complementos de reforma atrav\u00e9s do refor\u00e7o das contribui\u00e7\u00f5es do seguro de capitaliza\u00e7\u00e3o atualmente em vigor na </span><span class=\"S40E2 S2AF7 S2 c4860styy\" id=\"t3t_257\" style=\"top: 53872.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Sociedade, em substitui\u00e7\u00e3o do pagamento daquela parte da remunera\u00e7\u00e3o fixa - a saber, Lu\u00eds Paulo Cardoso Salvado (68.040 Euros), \u00c1lvaro Jos\u00e9 </span><span class=\"S40E3 S2AF7 S2 c4861jqmq\" id=\"t3u_257\" style=\"top: 53887.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">da Silva Ferreira (56.700 Euros), Mar\u00eda del Carmen Gil Mar\u00edn (37.800 Euros) e Francisco Paulo Figueiredo Morais Antunes (37.800 Euros). </span><span class=\"S40E4 S2C11 S2 c4862mnui\" id=\"t3v_257\" style=\"top: 53902px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">3 </span><span class=\"S40E5 S2AF7 S2 c48634u33\" id=\"t3w_257\" style=\"top: 53903.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">O valor indicado representa o valor total pago a cada administrador no exerc\u00edcio de 2023 (excluindo a componente vari\u00e1vel com base em op\u00e7\u00f5es </span><span class=\"S40E6 S2AF7 S2 c4864zwg8\" id=\"t3x_257\" style=\"top: 53918.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">sobre a\u00e7\u00f5es, conforme aplic\u00e1vel): 1/6 do valor atribu\u00eddo em 2021 referente a 2020 e 1/6 do valor atribu\u00eddo em 2020 referente a 2019. </span><span class=\"S40E7 S2C11 S2 c48653jap\" id=\"t3y_257\" style=\"top: 53933px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">4 </span><span class=\"S40E8 S2AF7 S2 c4866c04t\" id=\"t3z_257\" style=\"top: 53933.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Valor utilizado para refor\u00e7o das contribui\u00e7\u00f5es do seguro de capitaliza\u00e7\u00e3o atualmente em vigor na Novabase. </span><span class=\"S40E9 S2C11 S2 c486739vk\" id=\"t40_257\" style=\"top: 53948px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">5 </span><span class=\"S40EA S2AF7 S2 c48685i9a\" id=\"t41_257\" style=\"top: 53949.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Valores atribu\u00eddos em 2021 referentes a 2020, de acordo com os crit\u00e9rios divulgados no Relat\u00f3rio de Governo da Sociedade do respetivo ano. </span><span class=\"S40EB S2AF6 S2 c4869gdak\" id=\"t42_257\" style=\"top: 53982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o exerc\u00edcio de 2023, os administradores Lu\u00eds Paulo Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira exerceram as suas op\u00e7\u00f5es </span><span class=\"S40EC S2AF6 S2 c4870ab0g\" id=\"t43_257\" style=\"top: 53998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(respetivamente, 500.000 op\u00e7\u00f5es e 400.000 op\u00e7\u00f5es, atribu\u00eddas em 2021 e 2022) nos seguintes termos: </span><span class=\"S40ED S2AF6 S2 c4871ns0v\" id=\"t44_257\" style=\"top: 54013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente a 50% das op\u00e7\u00f5es objeto de exerc\u00edcio (250.000/Lu\u00eds Paulo Cardoso Salvado, 200.000/\u00c1lvaro Jos\u00e9 da Silva Ferreira) por </span><span class=\"S40EE S2EAB S2 c4872xs10\" id=\"t45_257\" style=\"top: 54028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share settlement</span><span class=\"S40EF S2AF6 S2 c4873vj1y\" id=\"t46_257\" style=\"top: 54028px; left: 208px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado na atribui\u00e7\u00e3o de 178.056 e 142.445 a\u00e7\u00f5es ordin\u00e1rias da Novabase, respetivamente a Lu\u00eds Paulo </span><span class=\"S40F0 S2AF6 S2 c4874g0ux\" id=\"t47_257\" style=\"top: 54044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total </span><span class=\"S40F1 S2AF6 S2 c4875jfud\" id=\"t48_257\" style=\"top: 54059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 320.501 a\u00e7\u00f5es ordin\u00e1rias; e </span><span class=\"S40F2 S2AF6 S2 c487621vh\" id=\"t49_257\" style=\"top: 54074px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente aos remanescentes 50% por </span><span class=\"S40F3 S2EAB S2 c4877ucmp\" id=\"t4a_257\" style=\"top: 54074px; left: 336px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S40F4 S2AF6 S2 c4878t7a4\" id=\"t4b_257\" style=\"top: 54074px; left: 445px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado no pagamento aos administradores Lu\u00eds Paulo Cardoso </span><span class=\"S40F5 S2AF6 S2 c4879hprt\" id=\"t4c_257\" style=\"top: 54089px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira, respetivamente, do montante de 856.936,97 Euros e 685.548,62 Euros, por aplica\u00e7\u00e3o da f\u00f3rmula </span><span class=\"S40F6 S2AF6 S2 c4880ni01\" id=\"t4d_257\" style=\"top: 54105px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total de 1.542.485,59 Euros. </span><span class=\"S40F7 S2AF6 S2 c4881gzuv\" id=\"t4e_257\" style=\"top: 54132px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tamb\u00e9m durante o exerc\u00edcio de 2023, os administradores Mar\u00eda del Carmen Gil Mar\u00edn e Francisco Paulo Figueiredo Morais Antunes </span><span class=\"S40F8 S2AF6 S2 c4882qqao\" id=\"t4f_257\" style=\"top: 54148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerceram as suas op\u00e7\u00f5es (75.000 op\u00e7\u00f5es cada um, atribu\u00eddas em 2022) nos seguintes termos: </span><span class=\"S40F9 S2AF6 S2 c4883eiwx\" id=\"t4g_257\" style=\"top: 54163px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente a 50% das op\u00e7\u00f5es objeto de exerc\u00edcio (correspondente a 37.500 op\u00e7\u00f5es/administrador) por </span><span class=\"S40FA S2EAB S2 c4884fnot\" id=\"t4h_257\" style=\"top: 54163px; left: 682px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share settlement</span><span class=\"S40FB S2AF6 S2 c488577pq\" id=\"t4i_257\" style=\"top: 54163px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo </span><span class=\"S40FC S2AF6 S2 c4886jee1\" id=\"t4j_257\" style=\"top: 54178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultado na atribui\u00e7\u00e3o de 26.709 a\u00e7\u00f5es ordin\u00e1rias da Novabase a cada um dos administradores, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo </span><span class=\"S40FD S2AF6 S2 c4887zezt\" id=\"t4k_257\" style=\"top: 54193px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prevista no regulamento do Plano, ou seja, um total de 53.418 a\u00e7\u00f5es ordin\u00e1rias; e </span><span class=\"S40FE S2AF6 S2 c4888gauf\" id=\"t4l_257\" style=\"top: 54209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente aos remanescentes 50% por </span><span class=\"S40FF S2EAB S2 c488966xa\" id=\"t4m_257\" style=\"top: 54209px; left: 344px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S4100 S2AF6 S2 c4890hiyo\" id=\"t4n_257\" style=\"top: 54209px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado no pagamento a cada um dos administradores do </span><span class=\"S4101 S2AF6 S2 c4891uddy\" id=\"t4o_257\" style=\"top: 54224px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante de 128.535,25 Euros, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total de 257.070,50 </span><span class=\"S4102 S2AF6 S2 c4892dfvy\" id=\"t4p_257\" style=\"top: 54239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euros. </span><span class=\"S4103 S2AF6 S2 c48930sty\" id=\"t4q_257\" style=\"top: 54267px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O exerc\u00edcio de op\u00e7\u00f5es em 2023 resultou numa atribui\u00e7\u00e3o total de 373.919 a\u00e7\u00f5es ordin\u00e1rias e no pagamento de um montante total de </span><span class=\"S4104 S2AF6 S2 c4894fq3a\" id=\"t4r_257\" style=\"top: 54282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.799.556,09 Euros. </span><span class=\"S4105 S2AF6 S2 c4897f3vy\" id=\"t3_258\" style=\"top: 54718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No quadro abaixo apresentam-se as remunera\u00e7\u00f5es pagas pela Novabase S.G.P.S., S.A. em 2023, aos administradores da Sociedade que </span><span class=\"S3F5E S2AF6 S2 c4898iaj9\" id=\"t4_258\" style=\"top: 54734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cessaram fun\u00e7\u00f5es em anos anteriores: </span><span class=\"S4106 S2DE0 S2 c4899e13w\" id=\"t5_258\" style=\"top: 54814.5px; left: 174px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Administradores </span><span class=\"S4107 S2DE0 S2 c4900gkwc\" id=\"t6_258\" style=\"top: 54801.5px; left: 359px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4108 S2DE0 S2 c4901rput\" id=\"t7_258\" style=\"top: 54814.5px; left: 349px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">fixa anual (\u20ac) </span><span class=\"S4109 S2DE0 S2 c4902xfm6\" id=\"t8_258\" style=\"top: 54761.5px; left: 445px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S410A S2DE0 S2 c4903srl2\" id=\"t9_258\" style=\"top: 54774.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S410B S2DE0 S2 c4904d9xi\" id=\"ta_258\" style=\"top: 54788.5px; left: 447px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual em </span><span class=\"S410C S2DE0 S2 c4905lu8z\" id=\"tb_258\" style=\"top: 54801.5px; left: 435px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S410D S2DE0 S2 c49061mon\" id=\"tc_258\" style=\"top: 54814.5px; left: 439px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 (\u20ac) </span><span class=\"S410E S2DE0 S2 c4907p9wj\" id=\"td_258\" style=\"top: 54761.5px; left: 525px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S410F S2DE0 S2 c4908cbum\" id=\"te_258\" style=\"top: 54774.5px; left: 543px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(fixa+ </span><span class=\"S4110 S2DE0 S2 c49099eb5\" id=\"tf_258\" style=\"top: 54788.5px; left: 527px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel em </span><span class=\"S4111 S2DE0 S2 c491075hq\" id=\"tg_258\" style=\"top: 54801.5px; left: 522px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S4112 S2DE0 S2 c4911by0w\" id=\"th_258\" style=\"top: 54814.5px; left: 524px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em </span><span class=\"S4113 S2DE0 S2 c4912orif\" id=\"ti_258\" style=\"top: 54814.5px; left: 544px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2023) (\u20ac) </span><span class=\"S4114 S2DE0 S2 c491315na\" id=\"tj_258\" style=\"top: 54761.5px; left: 614px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vari\u00e1vel em </span><span class=\"S4115 S2DE0 S2 c49142t1i\" id=\"tk_258\" style=\"top: 54774.5px; left: 609px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro pago </span><span class=\"S4116 S2DE0 S2 c4915cujl\" id=\"tl_258\" style=\"top: 54788.5px; left: 618px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 / </span><span class=\"S4117 S2DE0 S2 c49169lb1\" id=\"tm_258\" style=\"top: 54801.5px; left: 612px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S4118 S2DE0 S2 c4917ct2k\" id=\"tn_258\" style=\"top: 54814.5px; left: 637px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(%) </span><span class=\"S4119 S2DE0 S2 c4918dns9\" id=\"to_258\" style=\"top: 54774.5px; left: 706px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S411A S2DE0 S2 c49195ncb\" id=\"tp_258\" style=\"top: 54788.5px; left: 711px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S411B S2DE0 S2 c4920ulwx\" id=\"tq_258\" style=\"top: 54801.5px; left: 718px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual </span><span class=\"S411C S2DE0 S2 c4921hh6y\" id=\"tr_258\" style=\"top: 54814.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">diferida (\u20ac) </span><span class=\"S411D S2AF7 S2 c4922cxmt\" id=\"ts_258\" style=\"top: 54837.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Paulo Jorge de Barros Pires Trigo </span><span class=\"S411E S2C11 S2 c4923alnh\" id=\"tt_258\" style=\"top: 54836px; left: 274px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">6 </span><span class=\"S411F S2AF7 S2 c4924g38e\" id=\"tu_258\" style=\"top: 54837.5px; left: 418px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S4120 S2AF7 S2 c49257opc\" id=\"tv_258\" style=\"top: 54837.5px; left: 474px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">42.423 </span><span class=\"S4121 S2AF7 S2 c4926517k\" id=\"tw_258\" style=\"top: 54837.5px; left: 561px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">42.423 </span><span class=\"S4122 S2AF7 S2 c4927qctu\" id=\"tx_258\" style=\"top: 54837.5px; left: 648px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,00 </span><span class=\"S4123 S2AF7 S2 c49287abu\" id=\"ty_258\" style=\"top: 54837.5px; left: 735px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">33.528 </span><span class=\"S4124 S2AF7 S2 c49298izw\" id=\"tz_258\" style=\"top: 54850.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Jo\u00e3o Nuno da Silva Bento </span><span class=\"S4125 S2C11 S2 c4930tlj5\" id=\"t10_258\" style=\"top: 54850px; left: 234px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">6 </span><span class=\"S4126 S2AF7 S2 c4931s5x5\" id=\"t11_258\" style=\"top: 54850.5px; left: 418px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S4127 S2AF7 S2 c4932ra9s\" id=\"t12_258\" style=\"top: 54850.5px; left: 468px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">151.548 </span><span class=\"S4128 S2AF7 S2 c49339z8t\" id=\"t13_258\" style=\"top: 54850.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">151.548 </span><span class=\"S4129 S2AF7 S2 c4934r45i\" id=\"t14_258\" style=\"top: 54850.5px; left: 648px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,00 </span><span class=\"S412A S2AF7 S2 c49355yfi\" id=\"t15_258\" style=\"top: 54850.5px; left: 735px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53.027 </span><span class=\"S412B S2AF7 S2 c4936u8dv\" id=\"t16_258\" style=\"top: 54868.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">TOTAL </span><span class=\"S412C S2AF7 S2 c49376bh2\" id=\"t17_258\" style=\"top: 54868.5px; left: 418px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S412D S2AF7 S2 c4938z17r\" id=\"t18_258\" style=\"top: 54868.5px; left: 468px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">193.971 </span><span class=\"S412E S2AF7 S2 c49397zvl\" id=\"t19_258\" style=\"top: 54868.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">193.971 </span><span class=\"S412F S2AF7 S2 c4940uhu3\" id=\"t1a_258\" style=\"top: 54868.5px; left: 648px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,00 </span><span class=\"S4130 S2AF7 S2 c49418ugl\" id=\"t1b_258\" style=\"top: 54868.5px; left: 735px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">86.555 </span><span class=\"S4131 S2C11 S2 c4942iv2q\" id=\"t1c_258\" style=\"top: 54899px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">6 </span><span class=\"S4132 S2AF7 S2 c4943l7ck\" id=\"t1d_258\" style=\"top: 54899.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Cessou fun\u00e7\u00f5es na Assembleia Geral de 25 de maio de 2021. Os valores indicados respeitam aos anos em que exerceu fun\u00e7\u00f5es de administrador </span><span class=\"S4133 S2AF7 S2 c4944wme2\" id=\"t1e_258\" style=\"top: 54915.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nesta Sociedade, conforme divulgado nos Relat\u00f3rios sobre o Governo da Sociedade de anos anteriores. </span><span class=\"S4134 S2AF6 S2 c4945318l\" id=\"t1f_258\" style=\"top: 54948px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, foram entregues ao ex-administrador Paulo Jorge de Barros Pires Trigo 91.539 a\u00e7\u00f5es ordin\u00e1rias, atribu\u00eddas em 2020 na sequ\u00eancia </span><span class=\"S4135 S2AF6 S2 c4946ymse\" id=\"t1g_258\" style=\"top: 54964px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do exerc\u00edcio das op\u00e7\u00f5es por si detidas, que se encontravam retidas pela Novabase, nos termos do regulamento. Foi ainda pago, </span><span class=\"S4136 S2AF6 S2 c4947ku6p\" id=\"t1h_258\" style=\"top: 54979px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">juntamente com a entrega das a\u00e7\u00f5es retidas, o montante equivalente aos dividendos pagos a acionistas durante o per\u00edodo de reten\u00e7\u00e3o </span><span class=\"S4137 S2AF6 S2 c49486ykf\" id=\"t1i_258\" style=\"top: 54994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das a\u00e7\u00f5es, ou seja, 77.808,15 Euros, conforme previsto no regulamento. </span><span class=\"S4138 S2AF6 S2 c4949j3yb\" id=\"t1j_258\" style=\"top: 55022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 foi pago adicionalmente aos membros do Conselho de Administra\u00e7\u00e3o, em fun\u00e7\u00f5es durante o ano de 2023, um total de 17.752,72 </span><span class=\"S4139 S2AF6 S2 c4950kvfi\" id=\"t1k_258\" style=\"top: 55037px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euros para subs\u00eddios de refei\u00e7\u00e3o. N\u00e3o existem valores relevantes de benef\u00edcios n\u00e3o pecuni\u00e1rios considerados como remunera\u00e7\u00e3o e n\u00e3o </span><span class=\"S413A S2AF6 S2 c495155m6\" id=\"t1l_258\" style=\"top: 55052px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abrangidos nas situa\u00e7\u00f5es anteriores. </span><span class=\"S413B S2AF6 S2 c4952ryx7\" id=\"t1m_258\" style=\"top: 55080px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o se encontram formalmente previstos quaisquer mecanismos que regulem a possibilidade de solicitar a restitui\u00e7\u00e3o da remunera\u00e7\u00e3o </span><span class=\"S413C S2AF6 S2 c49538dju\" id=\"t1n_258\" style=\"top: 55095px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vari\u00e1vel auferida pelos administradores da Novabase. N\u00e3o obstante, nos termos dos princ\u00edpios gerais que norteiam a pol\u00edtica de </span><span class=\"S413D S2AF6 S2 c495404kz\" id=\"t1o_258\" style=\"top: 55110px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00f5es da Novabase, quando o desempenho da Sociedade constituir um crit\u00e9rio de determina\u00e7\u00e3o de uma remunera\u00e7\u00e3o vari\u00e1vel, </span><span class=\"S413E S2AF6 S2 c4955mto6\" id=\"t1p_258\" style=\"top: 55126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a sua deteriora\u00e7\u00e3o poder\u00e1 justificar, face \u00e0s circunst\u00e2ncias concretas, a limita\u00e7\u00e3o de tal remunera\u00e7\u00e3o. </span><span class=\"S413F S2AF6 S2 c4956i6ey\" id=\"t1q_258\" style=\"top: 55153px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os membros do Conselho de Administra\u00e7\u00e3o da Novabase s\u00e3o pagos apenas por esta entidade, n\u00e3o auferindo qualquer outra remunera\u00e7\u00e3o </span><span class=\"S4140 S2AF6 S2 c4957avtv\" id=\"t1r_258\" style=\"top: 55168px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por qualquer outra empresa em rela\u00e7\u00e3o de dom\u00ednio ou de grupo com a Novabase, ou por sociedade sujeita a dom\u00ednio comum com o da </span><span class=\"S4141 S2AF6 S2 c49583mxv\" id=\"t1s_258\" style=\"top: 55184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase, com exce\u00e7\u00e3o das remunera\u00e7\u00f5es indicadas na tabela seguinte. </span><span class=\"S4142 S2DE0 S2 c4959cl19\" id=\"t1t_258\" style=\"top: 55264.5px; left: 179px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Administradores </span><span class=\"S4143 S2DE0 S2 c4960q0u6\" id=\"t1u_258\" style=\"top: 55251.5px; left: 367px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4144 S2DE0 S2 c49619hjf\" id=\"t1v_258\" style=\"top: 55264.5px; left: 358px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">fixa anual (\u20ac) </span><span class=\"S4145 S2DE0 S2 c4962cq0i\" id=\"t1w_258\" style=\"top: 55211.5px; left: 454px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4146 S2DE0 S2 c4963a03y\" id=\"t1x_258\" style=\"top: 55224.5px; left: 459px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4147 S2DE0 S2 c4964y0vh\" id=\"t1y_258\" style=\"top: 55238.5px; left: 456px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual em </span><span class=\"S4148 S2DE0 S2 c4965yffy\" id=\"t1z_258\" style=\"top: 55251.5px; left: 444px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S4149 S2DE0 S2 c4966h9si\" id=\"t20_258\" style=\"top: 55264.5px; left: 448px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 (\u20ac) </span><span class=\"S414A S2DE0 S2 c4967f46c\" id=\"t21_258\" style=\"top: 55211.5px; left: 534px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S414B S2DE0 S2 c4968xly2\" id=\"t22_258\" style=\"top: 55224.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(fixa+ </span><span class=\"S414C S2DE0 S2 c4969e2mm\" id=\"t23_258\" style=\"top: 55238.5px; left: 536px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel em </span><span class=\"S414D S2DE0 S2 c4970z3mb\" id=\"t24_258\" style=\"top: 55251.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S414E S2DE0 S2 c4971175v\" id=\"t25_258\" style=\"top: 55264.5px; left: 532px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023) (\u20ac) </span><span class=\"S414F S2DE0 S2 c49724633\" id=\"t26_258\" style=\"top: 55211.5px; left: 622px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vari\u00e1vel em </span><span class=\"S4150 S2DE0 S2 c4973zx1h\" id=\"t27_258\" style=\"top: 55224.5px; left: 617px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro pago </span><span class=\"S4151 S2DE0 S2 c49748t5i\" id=\"t28_258\" style=\"top: 55238.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 / </span><span class=\"S4152 S2DE0 S2 c4975lcp6\" id=\"t29_258\" style=\"top: 55251.5px; left: 620px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S4153 S2DE0 S2 c4976iz4k\" id=\"t2a_258\" style=\"top: 55264.5px; left: 646px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(%) </span><span class=\"S4154 S2DE0 S2 c4977wm88\" id=\"t2b_258\" style=\"top: 55224.5px; left: 715px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4155 S2DE0 S2 c49786pty\" id=\"t2c_258\" style=\"top: 55238.5px; left: 720px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4156 S2DE0 S2 c49798cz1\" id=\"t2d_258\" style=\"top: 55251.5px; left: 726px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual </span><span class=\"S4157 S2DE0 S2 c4980ce49\" id=\"t2e_258\" style=\"top: 55264.5px; left: 711px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">diferida (\u20ac) </span><span class=\"S4158 S2AF7 S2 c4981a7ta\" id=\"t2f_258\" style=\"top: 55287.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rita Wrem Viana Branquinho Lobo C. Rosado </span><span class=\"S4159 S2C11 S2 c4982z7j9\" id=\"t2g_258\" style=\"top: 55287px; left: 333px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">7 </span><span class=\"S415A S2AF7 S2 c4983o9q0\" id=\"t2h_258\" style=\"top: 55287.5px; left: 396px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">76.796 </span><span class=\"S415B S2AF7 S2 c49843t42\" id=\"t2i_258\" style=\"top: 55287.5px; left: 483px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30.524 </span><span class=\"S415C S2AF7 S2 c4985vzia\" id=\"t2j_258\" style=\"top: 55287.5px; left: 564px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">110.321 </span><span class=\"S415D S2AF7 S2 c4986k11s\" id=\"t2k_258\" style=\"top: 55287.5px; left: 663px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">27,67 </span><span class=\"S415E S2AF7 S2 c4987ql7b\" id=\"t2l_258\" style=\"top: 55287.5px; left: 773px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S415F S2C11 S2 c4988durm\" id=\"t2m_258\" style=\"top: 55315px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">7 </span><span class=\"S4160 S2AF7 S2 c498928ov\" id=\"t2n_258\" style=\"top: 55316.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Valor pago pela Celfocus, S.A., empresa detida indiretamente a 90,1% pela Novabase S.G.P.S., S.A., correspondente \u00e0 remunera\u00e7\u00e3o auferida </span><span class=\"S4161 S2AF7 S2 c4990segr\" id=\"t2o_258\" style=\"top: 55331.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pelo exerc\u00edcio das fun\u00e7\u00f5es de Diretora Jur\u00eddica do Grupo Novabase que exerce ao abrigo de um contrato de presta\u00e7\u00e3o de servi\u00e7os. </span><span class=\"S4162 S2AF6 S2 c4991yhwb\" id=\"t2p_258\" style=\"top: 55365px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 n\u00e3o foi paga qualquer remunera\u00e7\u00e3o adicional sob a forma de participa\u00e7\u00e3o nos lucros e/ou de pagamento de pr\u00e9mios. N\u00e3o foram </span><span class=\"S4163 S2AF6 S2 c4992b2gx\" id=\"t2q_258\" style=\"top: 55380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pagas nem s\u00e3o devidas quaisquer indemniza\u00e7\u00f5es a ex-administradores executivos relativamente \u00e0 cessa\u00e7\u00e3o das suas fun\u00e7\u00f5es durante o </span><span class=\"S4164 S2AF6 S2 c4993ms99\" id=\"t2r_258\" style=\"top: 55395px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio de 2023. </span><span class=\"S4165 S2AF6 S2 c499494h5\" id=\"t2s_258\" style=\"top: 55423px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ii) Saldos e transa\u00e7\u00f5es com partes relacionadas </span><span class=\"S4166 S2AF6 S2 c499562oq\" id=\"t2t_258\" style=\"top: 55450px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As participadas do Grupo t\u00eam rela\u00e7\u00f5es entre si que se qualificam como transa\u00e7\u00f5es com partes relacionadas. Nos procedimentos de </span><span class=\"S4167 S2AF6 S2 c4996ts9x\" id=\"t2u_258\" style=\"top: 55465px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consolida\u00e7\u00e3o estas transa\u00e7\u00f5es com empresas do Grupo s\u00e3o eliminadas, uma vez que as demonstra\u00e7\u00f5es financeiras consolidadas </span><span class=\"S4168 S2AF6 S2 c499780tu\" id=\"t2v_258\" style=\"top: 55481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">apresentam informa\u00e7\u00e3o da detentora e das suas subsidi\u00e1rias como se de uma \u00fanica empresa se tratasse. </span><span class=\"S4169 S2AF6 S2 c4998jx1v\" id=\"t2w_258\" style=\"top: 55508px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os saldos e transa\u00e7\u00f5es com partes relacionadas ascenderam aos seguintes montantes: </span><span class=\"S416A S2AF4 S2 c49994arn\" id=\"t2x_258\" style=\"top: 55536px; left: 473px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Clientes e outras contas a </span><span class=\"S416B S2AF4 S2 c5000n4g7\" id=\"t2y_258\" style=\"top: 55550px; left: 524px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">receber </span><span class=\"S416C S2AF4 S2 c50019zcf\" id=\"t2z_258\" style=\"top: 55536px; left: 656px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fornecedores e outras contas </span><span class=\"S416D S2AF4 S2 c5002iggs\" id=\"t30_258\" style=\"top: 55550px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a pagar </span><span class=\"S416E S2AF4 S2 c5003oswt\" id=\"t31_258\" style=\"top: 55567px; left: 472px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S416F S2AF4 S2 c5004110r\" id=\"t32_258\" style=\"top: 55567px; left: 570px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4170 S2AF4 S2 c5005agq1\" id=\"t33_258\" style=\"top: 55567px; left: 667px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S4171 S2AF4 S2 c50061a06\" id=\"t34_258\" style=\"top: 55567px; left: 763px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4172 S2AF6 S2 c5007irg0\" id=\"t35_258\" style=\"top: 55592px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresas associadas </span><span class=\"S4173 S2AF6 S2 c5008amu3\" id=\"t36_258\" style=\"top: 55592px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4174 S2AF6 S2 c5009mnzv\" id=\"t37_258\" style=\"top: 55592px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4175 S2AF6 S2 c501011t8\" id=\"t38_258\" style=\"top: 55592px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4176 S2AF6 S2 c5011dy3f\" id=\"t39_258\" style=\"top: 55592px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4177 S2AF6 S2 c5012o5dl\" id=\"t3a_258\" style=\"top: 55606px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras participadas </span><span class=\"S4178 S2AF6 S2 c50136jcd\" id=\"t3b_258\" style=\"top: 55606px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4179 S2AF6 S2 c5014tug6\" id=\"t3c_258\" style=\"top: 55606px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S417A S2AF6 S2 c50157zjp\" id=\"t3d_258\" style=\"top: 55606px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S417B S2AF6 S2 c5016g894\" id=\"t3e_258\" style=\"top: 55606px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S417C S2AF6 S2 c50173wg7\" id=\"t3f_258\" style=\"top: 55624px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S417D S2AF6 S2 c5018hew2\" id=\"t3g_258\" style=\"top: 55624px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S417E S2AF6 S2 c50199k7v\" id=\"t3h_258\" style=\"top: 55624px; left: 730px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S417F S2AF6 S2 c50200qmq\" id=\"t3i_258\" style=\"top: 55624px; left: 826px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4180 S2AF6 S2 c5021bh3u\" id=\"t3j_258\" style=\"top: 55649px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamento por imparidade de clientes e outros devedores </span><span class=\"S4181 S2AF6 S2 c50224j2o\" id=\"t3k_258\" style=\"top: 55649px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4182 S2AF6 S2 c5023zkvj\" id=\"t3l_258\" style=\"top: 55649px; left: 633px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4183 S2AF6 S2 c5024js25\" id=\"t3m_258\" style=\"top: 55667px; left: 536px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4184 S2AF6 S2 c5025wrt1\" id=\"t3n_258\" style=\"top: 55667px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S4185 S2AF4 S2 c5028hbh5\" id=\"t3_259\" style=\"top: 56025px; left: 246px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Presta\u00e7\u00e3o de servi\u00e7os </span><span class=\"S4186 S2AF4 S2 c5029e2gp\" id=\"t4_259\" style=\"top: 56018px; left: 429px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Proveitos </span><span class=\"S4187 S2AF4 S2 c5030wuci\" id=\"t5_259\" style=\"top: 56032px; left: 414px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">suplementares </span><span class=\"S4188 S2AF4 S2 c5031amdr\" id=\"t6_259\" style=\"top: 56025px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Juros obtidos </span><span class=\"S4189 S2AF4 S2 c5032d1t9\" id=\"t7_259\" style=\"top: 56025px; left: 727px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Compras </span><span class=\"S418A S2AF4 S2 c5033dkuk\" id=\"t8_259\" style=\"top: 56049px; left: 245px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S418B S2AF4 S2 c5034s0pm\" id=\"t9_259\" style=\"top: 56049px; left: 318px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S418C S2AF4 S2 c5035k2d9\" id=\"ta_259\" style=\"top: 56049px; left: 393px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S418D S2AF4 S2 c5036ldhz\" id=\"tb_259\" style=\"top: 56049px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S418E S2AF4 S2 c5037ofxy\" id=\"tc_259\" style=\"top: 56049px; left: 541px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S418F S2AF4 S2 c5038vqau\" id=\"td_259\" style=\"top: 56049px; left: 615px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4190 S2AF4 S2 c5039sscw\" id=\"te_259\" style=\"top: 56049px; left: 688px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S4191 S2AF4 S2 c5040c92y\" id=\"tf_259\" style=\"top: 56049px; left: 762px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4192 S2AF6 S2 c5041zk1t\" id=\"tg_259\" style=\"top: 56080px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresas associadas </span><span class=\"S4193 S2AF6 S2 c50423939\" id=\"th_259\" style=\"top: 56080px; left: 296px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4194 S2AF6 S2 c5043ggdg\" id=\"ti_259\" style=\"top: 56080px; left: 362px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">45 </span><span class=\"S4195 S2AF6 S2 c5044xig9\" id=\"tj_259\" style=\"top: 56080px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4196 S2AF6 S2 c504549eh\" id=\"tk_259\" style=\"top: 56080px; left: 519px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4197 S2AF6 S2 c5046qlh0\" id=\"tl_259\" style=\"top: 56080px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4198 S2AF6 S2 c5047g53j\" id=\"tm_259\" style=\"top: 56080px; left: 666px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4199 S2AF6 S2 c5048nbid\" id=\"tn_259\" style=\"top: 56080px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S419A S2AF6 S2 c50494okh\" id=\"to_259\" style=\"top: 56080px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S419B S2AF6 S2 c50505z67\" id=\"tp_259\" style=\"top: 56094px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras participadas </span><span class=\"S419C S2AF6 S2 c5051gtsx\" id=\"tq_259\" style=\"top: 56094px; left: 288px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S419D S2AF6 S2 c50521e4t\" id=\"tr_259\" style=\"top: 56094px; left: 362px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">57 </span><span class=\"S419E S2AF6 S2 c5053nwiv\" id=\"ts_259\" style=\"top: 56094px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S419F S2AF6 S2 c5054jrsf\" id=\"tt_259\" style=\"top: 56094px; left: 517px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S41A0 S2AF6 S2 c5055m9ec\" id=\"tu_259\" style=\"top: 56094px; left: 591px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7 </span><span class=\"S41A1 S2AF6 S2 c5056vc3p\" id=\"tv_259\" style=\"top: 56094px; left: 665px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S41A2 S2AF6 S2 c50571b60\" id=\"tw_259\" style=\"top: 56094px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S41A3 S2AF6 S2 c5058o6di\" id=\"tx_259\" style=\"top: 56094px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41A4 S2AF6 S2 c5059dr3m\" id=\"ty_259\" style=\"top: 56112px; left: 288px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">56 </span><span class=\"S41A5 S2AF6 S2 c5060bret\" id=\"tz_259\" style=\"top: 56112px; left: 356px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">102 </span><span class=\"S41A6 S2AF6 S2 c5061ff00\" id=\"t10_259\" style=\"top: 56112px; left: 444px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41A7 S2AF6 S2 c50622xc5\" id=\"t11_259\" style=\"top: 56112px; left: 517px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S41A8 S2AF6 S2 c5063yyyj\" id=\"t12_259\" style=\"top: 56112px; left: 591px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">7 </span><span class=\"S41A9 S2AF6 S2 c5064lksz\" id=\"t13_259\" style=\"top: 56112px; left: 665px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5 </span><span class=\"S41AA S2AF6 S2 c5065b1il\" id=\"t14_259\" style=\"top: 56112px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1 </span><span class=\"S41AB S2AF6 S2 c5066tyiy\" id=\"t15_259\" style=\"top: 56112px; left: 814px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41AC S2AF6 S2 c5067fggj\" id=\"t16_259\" style=\"top: 56144px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As contas a receber e a pagar a empresas relacionadas s\u00e3o liquidadas em numer\u00e1rio e n\u00e3o se encontram cobertas por garantias. </span><span class=\"S41AD S2AF6 S2 c5068pyja\" id=\"t17_259\" style=\"top: 56171px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">iii) Outros saldos com partes relacionadas </span><span class=\"S41AE S2AF4 S2 c5069ivwu\" id=\"t18_259\" style=\"top: 56200px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o corrente (nota 11) </span><span class=\"S41AF S2AF4 S2 c5070f4bl\" id=\"t19_259\" style=\"top: 56199px; left: 659px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Corrente (nota 13) </span><span class=\"S41B0 S2AF4 S2 c5071cyk3\" id=\"t1a_259\" style=\"top: 56218px; left: 466px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S41B1 S2AF4 S2 c5072zftw\" id=\"t1b_259\" style=\"top: 56218px; left: 554px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S41B2 S2AF4 S2 c5073f3sm\" id=\"t1c_259\" style=\"top: 56218px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S41B3 S2AF4 S2 c5074qrzj\" id=\"t1d_259\" style=\"top: 56218px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S41B4 S2AF6 S2 c507548g4\" id=\"t1e_259\" style=\"top: 56249px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empresas associadas </span><span class=\"S41B5 S2AF6 S2 c5076gkkw\" id=\"t1f_259\" style=\"top: 56249px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41B6 S2AF6 S2 c50777eds\" id=\"t1g_259\" style=\"top: 56249px; left: 614px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41B7 S2AF6 S2 c5078dlew\" id=\"t1h_259\" style=\"top: 56249px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41B8 S2AF6 S2 c5079jkur\" id=\"t1i_259\" style=\"top: 56249px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41B9 S2AF6 S2 c50808bs7\" id=\"t1j_259\" style=\"top: 56263px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Outras participadas </span><span class=\"S41BA S2AF6 S2 c5081o1m9\" id=\"t1k_259\" style=\"top: 56277px; left: 112px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimo \u00e0 Powergrid, Lda. </span><span class=\"S41BB S2AF6 S2 c5082jvzb\" id=\"t1l_259\" style=\"top: 56277px; left: 500px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.050 </span><span class=\"S41BC S2AF6 S2 c5083csof\" id=\"t1m_259\" style=\"top: 56277px; left: 588px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2.050 </span><span class=\"S41BD S2AF6 S2 c508418zy\" id=\"t1n_259\" style=\"top: 56277px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41BE S2AF6 S2 c5085kd4s\" id=\"t1o_259\" style=\"top: 56277px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41BF S2AF6 S2 c50866igt\" id=\"t1p_259\" style=\"top: 56292px; left: 112px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimo \u00e0 Bright Innovation, Lda. </span><span class=\"S41C0 S2AF6 S2 c5087ma0v\" id=\"t1q_259\" style=\"top: 56292px; left: 500px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.477 </span><span class=\"S41C1 S2AF6 S2 c50880e5u\" id=\"t1r_259\" style=\"top: 56292px; left: 588px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.477 </span><span class=\"S41C2 S2AF6 S2 c50890mw1\" id=\"t1s_259\" style=\"top: 56292px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41C3 S2AF6 S2 c5090m0ba\" id=\"t1t_259\" style=\"top: 56292px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41C4 S2AF6 S2 c5091ib3l\" id=\"t1u_259\" style=\"top: 56306px; left: 112px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimo \u00e0 Radical Innovation, Lda. </span><span class=\"S41C5 S2AF6 S2 c50925r28\" id=\"t1v_259\" style=\"top: 56306px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41C6 S2AF6 S2 c50937e6s\" id=\"t1w_259\" style=\"top: 56306px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">994 </span><span class=\"S41C7 S2AF6 S2 c5094yn7x\" id=\"t1x_259\" style=\"top: 56306px; left: 687px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">994 </span><span class=\"S41C8 S2AF6 S2 c5095onng\" id=\"t1y_259\" style=\"top: 56306px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41C9 S2AF6 S2 c5096dwzt\" id=\"t1z_259\" style=\"top: 56320px; left: 112px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimo \u00e0 Powerdata, Lda. </span><span class=\"S41CA S2AF6 S2 c509703i8\" id=\"t20_259\" style=\"top: 56320px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41CB S2AF6 S2 c5098ims2\" id=\"t21_259\" style=\"top: 56320px; left: 588px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.242 </span><span class=\"S41CC S2AF6 S2 c50995msj\" id=\"t22_259\" style=\"top: 56320px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41CD S2AF6 S2 c5100iyrc\" id=\"t23_259\" style=\"top: 56320px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41CE S2AF6 S2 c5101f4tr\" id=\"t24_259\" style=\"top: 56334px; left: 112px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Empr\u00e9stimo \u00e0 Glarevision, S.A. (nota 39, B) </span><span class=\"S41CF S2AF6 S2 c5102wy2r\" id=\"t25_259\" style=\"top: 56334px; left: 525px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41D0 S2AF6 S2 c51034yun\" id=\"t26_259\" style=\"top: 56334px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">180 </span><span class=\"S34D4 S2AF6 S2 c5104o805\" id=\"t27_259\" style=\"top: 56334px; left: 702px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41D1 S2AF6 S2 c51057yy4\" id=\"t28_259\" style=\"top: 56334px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41D2 S2AF6 S2 c5106it93\" id=\"t29_259\" style=\"top: 56352px; left: 500px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.527 </span><span class=\"S41D3 S2AF6 S2 c5107bjr3\" id=\"t2a_259\" style=\"top: 56352px; left: 588px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.943 </span><span class=\"S41D4 S2AF6 S2 c5108cp4f\" id=\"t2b_259\" style=\"top: 56352px; left: 687px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">994 </span><span class=\"S41D5 S2AF6 S2 c51090ec1\" id=\"t2c_259\" style=\"top: 56352px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41D6 S2AF6 S2 c5110wd2w\" id=\"t2d_259\" style=\"top: 56383px; left: 99px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ajustamentos para empr\u00e9stimos a partes relacionadas </span><span class=\"S41D7 S2AF6 S2 c511199uw\" id=\"t2e_259\" style=\"top: 56383px; left: 491px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(2.978) </span><span class=\"S41D8 S2AF6 S2 c5112stv4\" id=\"t2f_259\" style=\"top: 56383px; left: 579px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4.262) </span><span class=\"S41D9 S2AF6 S2 c5113fdyr\" id=\"t2g_259\" style=\"top: 56383px; left: 678px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(472) </span><span class=\"S41DA S2AF6 S2 c511445zc\" id=\"t2h_259\" style=\"top: 56383px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41DB S2AF6 S2 c511576l0\" id=\"t2i_259\" style=\"top: 56401px; left: 511px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">549 </span><span class=\"S41DC S2AF6 S2 c5116iotf\" id=\"t2j_259\" style=\"top: 56401px; left: 588px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.681 </span><span class=\"S41DD S2AF6 S2 c5117chre\" id=\"t2k_259\" style=\"top: 56401px; left: 687px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">522 </span><span class=\"S41DE S2AF6 S2 c5118tq6q\" id=\"t2l_259\" style=\"top: 56401px; left: 790px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S41DF S2AF6 S2 c51198rjf\" id=\"t2m_259\" style=\"top: 56433px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Estes empr\u00e9stimos revestem a forma legal de presta\u00e7\u00f5es suplementares quase-capital. </span><span class=\"S41E0 S2AF6 S2 c51202cf7\" id=\"t2n_259\" style=\"top: 56460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Para al\u00e9m dos valores mencionados nos quadros apresentados acima, n\u00e3o existem quaisquer outros saldos ou transa\u00e7\u00f5es mantidas com </span><span class=\"S41E1 S2AF6 S2 c5121v7yi\" id=\"t2o_259\" style=\"top: 56476px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">partes relacionadas do Grupo. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f19313": {
   "value": "<span class=\"S4025 S2AF6 S2 c4668zbyq\" id=\"t8_256\" style=\"top:204px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">i) Remunera\u00e7\u00e3o / Benef\u00edcios dos principais elementos da Gest\u00e3o </span><span class=\"S4026 S2AF6 S2 c4669rz8d\" id=\"t9_256\" style=\"top:231px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">As remunera\u00e7\u00f5es atribu\u00eddas aos membros do Conselho de Administra\u00e7\u00e3o e outros gestores-chave do Grupo, durante os exerc\u00edcios findos </span><span class=\"S4027 S2AF6 S2 c4670xnnw\" id=\"ta_256\" style=\"top:247px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">em 31 de dezembro de 2023 e de 2022, s\u00e3o como segue: </span><span class=\"S4028 S2AF4 S2 c4671t00m\" id=\"tb_256\" style=\"top:276px;left:589px;height:18px;position:absolute;font-size:12px;font-weight:400;\">31.12.23 </span><span class=\"S4029 S2AF4 S2 c4672ni4a\" id=\"tc_256\" style=\"top:276px;left:681px;height:18px;position:absolute;font-size:12px;font-weight:400;\">31.12.22 </span><span class=\"S402A S2AF6 S2 c4673r4vu\" id=\"td_256\" style=\"top:307px;left:120px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Benef\u00edcios / remunera\u00e7\u00f5es de curto prazo </span><span class=\"S402B S2AF6 S2 c4674a8rt\" id=\"te_256\" style=\"top:307px;left:626px;height:18px;position:absolute;font-size:12px;font-weight:400;\">1.808 </span><span class=\"S3FDE S2AF6 S2 c46752sjn\" id=\"tf_256\" style=\"top:307px;left:729px;height:18px;position:absolute;font-size:12px;font-weight:400;\">882 </span><span class=\"S402C S2AF6 S2 c46763ken\" id=\"tg_256\" style=\"top:321px;left:120px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Outros benef\u00edcios / remunera\u00e7\u00f5es a longo prazo </span><span class=\"S402D S2AF6 S2 c4677o83b\" id=\"th_256\" style=\"top:321px;left:636px;height:18px;position:absolute;font-size:12px;font-weight:400;\">305 </span><span class=\"S402E S2AF6 S2 c4678poav\" id=\"ti_256\" style=\"top:321px;left:735px;height:18px;position:absolute;font-size:12px;font-weight:400;\">85 </span><span class=\"S402F S2AF6 S2 c4679flf6\" id=\"tj_256\" style=\"top:335px;left:120px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Stock options atribu\u00eddas </span><span class=\"S4030 S2AF6 S2 c4680c5t1\" id=\"tk_256\" style=\"top:335px;left:626px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2.759 </span><span class=\"S4031 S2AF6 S2 c4681wu7g\" id=\"tl_256\" style=\"top:335px;left:718px;height:18px;position:absolute;font-size:12px;font-weight:400;\">1.542 </span><span class=\"S4032 S2AF6 S2 c4682b4y8\" id=\"tm_256\" style=\"top:353px;left:626px;height:18px;position:absolute;font-size:12px;font-weight:400;\">4.872 </span><span class=\"S4033 S2AF6 S2 c4683prs2\" id=\"tn_256\" style=\"top:353px;left:718px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2.509 </span><span class=\"S4034 S2AF6 S2 c4684380l\" id=\"to_256\" style=\"top:385px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O valor das remunera\u00e7\u00f5es dos principais elementos da Gest\u00e3o reconhecido em resultados e inclu\u00eddo em 'Gastos com pessoal' \u00e9 de 4.666m\u20ac </span><span class=\"S4035 S2AF6 S2 c46855e2p\" id=\"tp_256\" style=\"top:400px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(2022: 2.186m\u20ac), e inclu\u00eddo em 'Resultados das opera\u00e7\u00f5es descontinuadas' \u00e9 de 206m\u20ac (2022: 323m\u20ac). </span><span class=\"S4036 S2AF6 S2 c46865tmx\" id=\"tq_256\" style=\"top:428px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A rubrica 'Outros benef\u00edcios / remunera\u00e7\u00f5es a longo prazo' corresponde \u00e0 parcela das remunera\u00e7\u00f5es vari\u00e1veis especializadas no exerc\u00edcio </span><span class=\"S4037 S2AF6 S2 c4687e0u7\" id=\"tr_256\" style=\"top:443px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(sendo o valor final apenas conhecido no exerc\u00edcio seguinte, ap\u00f3s delibera\u00e7\u00e3o da Comiss\u00e3o de Vencimentos \u2013 ver nota 4 g)), cujo </span><span class=\"S4038 S2AF6 S2 c4688ruj9\" id=\"ts_256\" style=\"top:458px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">pagamento ser\u00e1 diferido a mais de 1 ano ap\u00f3s a data de relato. </span><span class=\"S4039 S2AF6 S2 c4689xski\" id=\"tt_256\" style=\"top:486px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O total das remunera\u00e7\u00f5es vari\u00e1veis atribu\u00eddas aos \u00d3rg\u00e3os de Administra\u00e7\u00e3o da Novabase S.G.P.S. e a outros elementos-chave na gest\u00e3o </span><span class=\"S403A S2AF6 S2 c4690grp0\" id=\"tu_256\" style=\"top:501px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">do Grupo, independentemente do ano de atribui\u00e7\u00e3o, cujo pagamento est\u00e1 diferido \u00e0 data de 31 de dezembro de 2023, ascende a 280m\u20ac </span><span class=\"S403B S2AF6 S2 c4691asic\" id=\"tv_256\" style=\"top:516px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(31.12.22: 1.095m\u20ac). </span><span class=\"S403C S2AF6 S2 c4692f0bm\" id=\"tw_256\" style=\"top:544px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A 31 de dezembro de 2023, existem saldos de contas correntes a pagar aos elementos-chave da gest\u00e3o no montante de 9m\u20ac (31.12.22: </span><span class=\"S403D S2AF6 S2 c46930cqk\" id=\"tx_256\" style=\"top:559px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">10m\u20ac). N\u00e3o existem saldos a receber a esta data (31.12.22: 4m\u20ac). </span><span class=\"S403E S2AF6 S2 c4694rf5g\" id=\"ty_256\" style=\"top:587px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A pol\u00edtica de remunera\u00e7\u00e3o dos \u00d3rg\u00e3os Sociais da Empresa-M\u00e3e do Grupo, Novabase S.G.P.S., encontra-se detalhada no ponto D. </span><span class=\"S403F S2AF6 S2 c4695d9dy\" id=\"tz_256\" style=\"top:602px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Remunera\u00e7\u00f5es do Relat\u00f3rio sobre o Governo da Sociedade, parte integrante do Relat\u00f3rio Financeiro Anual, que se resume abaixo. </span><span class=\"S4040 S2AF6 S2 c4696gfla\" id=\"t10_256\" style=\"top:629px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Por delibera\u00e7\u00f5es un\u00e2nimes da Comiss\u00e3o de Vencimentos, foram determinadas as componentes fixas da remunera\u00e7\u00e3o para os membros </span><span class=\"S4041 S2AF6 S2 c4697wqdc\" id=\"t11_256\" style=\"top:645px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">do Conselho de Administra\u00e7\u00e3o da Novabase em 2023, bem como a remunera\u00e7\u00e3o vari\u00e1vel anual. Tais remunera\u00e7\u00f5es s\u00e3o distribu\u00eddas entre </span><span class=\"S4042 S2AF6 S2 c4698ve2l\" id=\"t12_256\" style=\"top:660px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">os membros do Conselho de Administra\u00e7\u00e3o de acordo com o crit\u00e9rio de reparti\u00e7\u00e3o definido pela Comiss\u00e3o de Vencimentos nos termos da </span><span class=\"S4043 S2AF6 S2 c4699zppv\" id=\"t13_256\" style=\"top:675px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Pol\u00edtica de Remunera\u00e7\u00e3o, auferindo os administradores uma remunera\u00e7\u00e3o fixa em dinheiro e podendo auferir ainda uma remunera\u00e7\u00e3o </span><span class=\"S4044 S2AF6 S2 c4700y6di\" id=\"t14_256\" style=\"top:691px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">vari\u00e1vel que poder\u00e1 ser composta por remunera\u00e7\u00e3o vari\u00e1vel em numer\u00e1rio e remunera\u00e7\u00e3o vari\u00e1vel com base em op\u00e7\u00f5es sobre a\u00e7\u00f5es. </span><span class=\"S4045 S2AF6 S2 c4701ninq\" id=\"t15_256\" style=\"top:706px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Esta remunera\u00e7\u00e3o \u00e9 repartida entre os administradores atendendo \u00e0s responsabilidades assumidas pelos mesmos no seio da Novabase e </span><span class=\"S4046 S2AF6 S2 c4702z5es\" id=\"t16_256\" style=\"top:721px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">tal como indicado pela Comiss\u00e3o de Vencimentos ao abrigo do disposto na Pol\u00edtica de Remunera\u00e7\u00e3o. </span><span class=\"S4047 S2AF6 S2 c4703vbe6\" id=\"t17_256\" style=\"top:749px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A remunera\u00e7\u00e3o dos administradores n\u00e3o executivos e n\u00e3o independentes poder\u00e1 possuir uma componente vari\u00e1vel, conforme previsto na </span><span class=\"S4048 S2AF6 S2 c47040iva\" id=\"t18_256\" style=\"top:764px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Pol\u00edtica de Remunera\u00e7\u00e3o, caso as respetivas fun\u00e7\u00f5es e responsabilidades assim justifiquem. Com efeito, o desempenho de fun\u00e7\u00f5es </span><span class=\"S4049 S2AF6 S2 c4705bl6k\" id=\"t19_256\" style=\"top:780px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">remuneradas por parte destes membros do Conselho de Administra\u00e7\u00e3o permite \u00e0 Novabase contar com um extenso know-how adquirido, </span><span class=\"S404A S2AF6 S2 c4706o1mw\" id=\"t1a_256\" style=\"top:795px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">designadamente pelos fundadores da empresa e acumulado ao longo de um per\u00edodo de quase 35 anos, tanto mais que os administradores </span><span class=\"S404B S2AF6 S2 c4707ox2m\" id=\"t1b_256\" style=\"top:810px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">em causa continuam a assumir relevantes responsabilidades no Grupo. </span><span class=\"S404C S2AF6 S2 c4708sgtc\" id=\"t1c_256\" style=\"top:838px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">A componente vari\u00e1vel em dinheiro da remunera\u00e7\u00e3o dos administradores dever\u00e1 ser determinada anualmente pela Comiss\u00e3o de </span><span class=\"S404D S2AF6 S2 c4709fr8g\" id=\"t1d_256\" style=\"top:853px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Vencimentos, tendo por base os crit\u00e9rios descritos na Pol\u00edtica de Remunera\u00e7\u00e3o e no ponto 70 do Relat\u00f3rio sobre o Governo da Sociedade. </span><span class=\"S404E S2AF6 S2 c471011k6\" id=\"t1e_256\" style=\"top:868px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Em 2023 a Comiss\u00e3o de Vencimentos deliberou que toda a remunera\u00e7\u00e3o vari\u00e1vel seria atribu\u00edda via planos tendo por base valores </span><span class=\"S404F S2AF6 S2 c4711edtm\" id=\"t1f_256\" style=\"top:884px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">mobili\u00e1rios da Novabase, designadamente a participa\u00e7\u00e3o no Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es da Sociedade aprovado na Assembleia </span><span class=\"S4050 S2AF6 S2 c4712csgg\" id=\"t1g_256\" style=\"top:899px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Geral de 26 de setembro de 2019, dado o contexto espec\u00edfico da Sociedade, nomeadamente devido a execu\u00e7\u00e3o do plano estrat\u00e9gico em </span><span class=\"S4051 S2AF6 S2 c47139xnp\" id=\"t1h_256\" style=\"top:914px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">curso (Update Estrat\u00e9gico 2019+). Com efeito, foram atribu\u00eddas 600.000 op\u00e7\u00f5es sobre a\u00e7\u00f5es da Novabase durante o exerc\u00edcio de 2023, </span><span class=\"S4052 S2AF6 S2 c47141i59\" id=\"t1i_256\" style=\"top:929px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">ao abrigo do Plano de Op\u00e7\u00f5es de Atribui\u00e7\u00e3o de A\u00e7\u00f5es, aos administradores-delegados Lu\u00eds Paulo Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva </span><span class=\"S4053 S2AF6 S2 c4715tciw\" id=\"t1j_256\" style=\"top:945px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Ferreira e aos administradores com encargos especiais Francisco Paulo Figueiredo Morais Antunes e Mar\u00eda del Carmen Gil Mar\u00edn, conforme </span><span class=\"S4054 S2AF6 S2 c4716laxu\" id=\"t1k_256\" style=\"top:960px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">expresso no quadro abaixo. </span><span class=\"S4055 S2AF6 S2 c4717y393\" id=\"t1l_256\" style=\"top:987px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O total de remunera\u00e7\u00e3o vari\u00e1vel em dinheiro dos administradores da Novabase S.G.P.S., S.A. relativa ao desempenho no exerc\u00edcio de </span><span class=\"S4056 S2AF6 S2 c4718qspu\" id=\"t1m_256\" style=\"top:1003px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">2022 foi 0 Euros (zero Euros), o que compara com 0 Euros (zero Euros) relativo ao desempenho de 2021. Assim, a remunera\u00e7\u00e3o vari\u00e1vel </span><span class=\"S4057 S2AF6 S2 c4719yofo\" id=\"t1n_256\" style=\"top:1018px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">em dinheiro paga em 2023 corresponde apenas a 1/6 da parcela da remunera\u00e7\u00e3o vari\u00e1vel em dinheiro atribu\u00edda em 2021 relativamente </span><span class=\"S4058 S2AF6 S2 c4720gviw\" id=\"t1o_256\" style=\"top:1033px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">ao exerc\u00edcio de 2020 e 1/6 do valor atribu\u00eddo em 2020 referente a 2019. </span><span class=\"S4059 S2AF6 S2 c4721qm1c\" id=\"t1p_256\" style=\"top:1061px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">De referir ainda que a Comiss\u00e3o de Vencimentos deliberou em 2023 canalizar 20% das verbas atribu\u00eddas a t\u00edtulo de remunera\u00e7\u00e3o fixa para </span><span class=\"S405A S2AF6 S2 c4722soes\" id=\"t1q_256\" style=\"top:1076px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">o exerc\u00edcio de 2023 a cada um dos administradores com fun\u00e7\u00f5es executivas ou com encargos especiais para refor\u00e7o das contribui\u00e7\u00f5es do </span><span class=\"S405B S2AF6 S2 c4723xsxo\" id=\"t1r_256\" style=\"top:1092px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">seguro de capitaliza\u00e7\u00e3o atualmente em vigor na Sociedade em substitui\u00e7\u00e3o do pagamento daquela parte da remunera\u00e7\u00e3o fixa. </span><span class=\"S405C S2AF6 S2 c4726r92y\" id=\"t3_257\" style=\"top: 53418px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As remunera\u00e7\u00f5es pagas pela Novabase S.G.P.S., S.A. em 2023 aos administradores da Sociedade em fun\u00e7\u00f5es a 31 de dezembro de 2023 </span><span class=\"S405D S2AF6 S2 c4727wmxx\" id=\"t4_257\" style=\"top: 53434px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">s\u00e3o como segue: </span><span class=\"S405E S2DE0 S2 c4728gl2r\" id=\"t5_257\" style=\"top: 53528.5px; left: 170px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Administradores </span><span class=\"S405F S323D S2 c4729g7lr\" id=\"t6_257\" style=\"top: 53527px; left: 261px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">1 </span><span class=\"S4060 S2DE0 S2 c47302vyd\" id=\"t7_257\" style=\"top: 53501.5px; left: 357px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4061 S2DE0 S2 c47310nr4\" id=\"t8_257\" style=\"top: 53514.5px; left: 357px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">fixa anual </span><span class=\"S4062 S2DE0 S2 c4732is58\" id=\"t9_257\" style=\"top: 53528.5px; left: 372px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(\u20ac) </span><span class=\"S4063 S323D S2 c4733vwik\" id=\"ta_257\" style=\"top: 53527px; left: 390px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">2 </span><span class=\"S4064 S2DE0 S2 c4734i6e8\" id=\"tb_257\" style=\"top: 53461.5px; left: 442px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4065 S2DE0 S2 c4735422j\" id=\"tc_257\" style=\"top: 53474.5px; left: 447px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4066 S2DE0 S2 c4736ram3\" id=\"td_257\" style=\"top: 53488.5px; left: 444px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual em </span><span class=\"S4067 S2DE0 S2 c4737f5zz\" id=\"te_257\" style=\"top: 53501.5px; left: 432px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S4068 S2DE0 S2 c4738h4b4\" id=\"tf_257\" style=\"top: 53514.5px; left: 436px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 (\u20ac) </span><span class=\"S4069 S323D S2 c47396f8n\" id=\"tg_257\" style=\"top: 53527px; left: 461px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">3, 4 </span><span class=\"S406A S2DE0 S2 c4740j8kr\" id=\"th_257\" style=\"top: 53474.5px; left: 522px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S406B S2DE0 S2 c47410psf\" id=\"ti_257\" style=\"top: 53488.5px; left: 540px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(fixa+ </span><span class=\"S406C S2DE0 S2 c4742xegx\" id=\"tj_257\" style=\"top: 53501.5px; left: 524px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel em </span><span class=\"S406D S2DE0 S2 c4743h0ix\" id=\"tk_257\" style=\"top: 53514.5px; left: 519px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S406E S2DE0 S2 c4744fhjg\" id=\"tl_257\" style=\"top: 53528.5px; left: 521px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023) (\u20ac) </span><span class=\"S406F S2DE0 S2 c4745k5jp\" id=\"tm_257\" style=\"top: 53474.5px; left: 609px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vari\u00e1vel em </span><span class=\"S4070 S2DE0 S2 c4746o3ta\" id=\"tn_257\" style=\"top: 53488.5px; left: 618px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro </span><span class=\"S4071 S2DE0 S2 c4747uizp\" id=\"to_257\" style=\"top: 53501.5px; left: 618px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pago em </span><span class=\"S4072 S2DE0 S2 c4748jm2y\" id=\"tp_257\" style=\"top: 53514.5px; left: 608px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2023 / Total </span><span class=\"S4073 S2DE0 S2 c4749rsfw\" id=\"tq_257\" style=\"top: 53528.5px; left: 613px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">parcial (%) </span><span class=\"S4074 S2DE0 S2 c475008r7\" id=\"tr_257\" style=\"top: 53488.5px; left: 697px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4075 S2DE0 S2 c4751x028\" id=\"ts_257\" style=\"top: 53501.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4076 S2DE0 S2 c4752hryf\" id=\"tt_257\" style=\"top: 53514.5px; left: 709px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual </span><span class=\"S4077 S2DE0 S2 c4753kpwr\" id=\"tu_257\" style=\"top: 53528.5px; left: 689px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">diferida (\u20ac) </span><span class=\"S4078 S323D S2 c4754k3yo\" id=\"tv_257\" style=\"top: 53527px; left: 753px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">5 </span><span class=\"S4079 S2DE0 S2 c4755wpuf\" id=\"tw_257\" style=\"top: 53488.5px; left: 780px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S407A S2DE0 S2 c47566rnd\" id=\"tx_257\" style=\"top: 53501.5px; left: 785px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S407B S2DE0 S2 c47572q93\" id=\"ty_257\" style=\"top: 53514.5px; left: 786px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">N\u00famero </span><span class=\"S407C S2DE0 S2 c47585fvn\" id=\"tz_257\" style=\"top: 53528.5px; left: 788px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">op\u00e7\u00f5es </span><span class=\"S407D S2AF7 S2 c47595yi5\" id=\"t10_257\" style=\"top: 53554.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Lu\u00eds Paulo Cardoso Salvado </span><span class=\"S407E S2AF7 S2 c4760b4m6\" id=\"t11_257\" style=\"top: 53554.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">340.200 </span><span class=\"S407F S2AF7 S2 c4761dbs6\" id=\"t12_257\" style=\"top: 53554.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">151.548 </span><span class=\"S4080 S2AF7 S2 c4762d6k9\" id=\"t13_257\" style=\"top: 53554.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">491.748 </span><span class=\"S4081 S2AF7 S2 c47635tg9\" id=\"t14_257\" style=\"top: 53554.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30,82 </span><span class=\"S4082 S2AF7 S2 c4764tbst\" id=\"t15_257\" style=\"top: 53554.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53.027 </span><span class=\"S4083 S2AF7 S2 c4765jj3z\" id=\"t16_257\" style=\"top: 53554.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">250.000 </span><span class=\"S4084 S2AF7 S2 c47662pph\" id=\"t17_257\" style=\"top: 53567.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">\u00c1lvaro Jos\u00e9 da Silva Ferreira </span><span class=\"S4085 S2AF7 S2 c4767zm7x\" id=\"t18_257\" style=\"top: 53567.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">283.500 </span><span class=\"S4086 S2AF7 S2 c47682oma\" id=\"t19_257\" style=\"top: 53567.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">94.970 </span><span class=\"S4087 S2AF7 S2 c4769a50e\" id=\"t1a_257\" style=\"top: 53567.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">378.470 </span><span class=\"S4088 S2AF7 S2 c47706dtz\" id=\"t1b_257\" style=\"top: 53567.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">25,09 </span><span class=\"S4089 S2AF7 S2 c4771k9z3\" id=\"t1c_257\" style=\"top: 53567.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">33.230 </span><span class=\"S408A S2AF7 S2 c47729m9r\" id=\"t1d_257\" style=\"top: 53567.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">200.000 </span><span class=\"S408B S2AF7 S2 c4773u04m\" id=\"t1e_257\" style=\"top: 53585.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total Executivos </span><span class=\"S408C S2AF7 S2 c47746jea\" id=\"t1f_257\" style=\"top: 53585.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">623.700 </span><span class=\"S408D S2AF7 S2 c4775mb99\" id=\"t1g_257\" style=\"top: 53585.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">246.518 </span><span class=\"S408E S2AF7 S2 c4776xj7j\" id=\"t1h_257\" style=\"top: 53585.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">870.218 </span><span class=\"S408F S2AF7 S2 c47777ckd\" id=\"t1i_257\" style=\"top: 53585.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">28,33 </span><span class=\"S4090 S2AF7 S2 c4778gr90\" id=\"t1j_257\" style=\"top: 53585.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">86.257 </span><span class=\"S4091 S2AF7 S2 c477904zl\" id=\"t1k_257\" style=\"top: 53585.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">450.000 </span><span class=\"S4092 S2AF7 S2 c4780c27z\" id=\"t1l_257\" style=\"top: 53603.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(% total) </span><span class=\"S4093 S2AF7 S2 c4781mmsv\" id=\"t1m_257\" style=\"top: 53603.5px; left: 390px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">52,01 </span><span class=\"S4094 S2AF7 S2 c4782awf2\" id=\"t1n_257\" style=\"top: 53603.5px; left: 477px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53,74 </span><span class=\"S4095 S2AF7 S2 c4783vr4e\" id=\"t1o_257\" style=\"top: 53603.5px; left: 564px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">52,49 </span><span class=\"S4096 S2AF7 S2 c47847k5k\" id=\"t1p_257\" style=\"top: 53603.5px; left: 730px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53,74 </span><span class=\"S4097 S2AF7 S2 c4785l25r\" id=\"t1q_257\" style=\"top: 53631.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Mar\u00eda del Carmen Gil Mar\u00edn </span><span class=\"S4098 S2AF7 S2 c47865l97\" id=\"t1r_257\" style=\"top: 53631.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">189.000 </span><span class=\"S4099 S2AF7 S2 c4787hhqw\" id=\"t1s_257\" style=\"top: 53631.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.774 </span><span class=\"S409A S2AF7 S2 c47883pvg\" id=\"t1t_257\" style=\"top: 53631.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">264.774 </span><span class=\"S409B S2AF7 S2 c4789svpb\" id=\"t1u_257\" style=\"top: 53631.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">28,62 </span><span class=\"S409C S2AF7 S2 c47908xd4\" id=\"t1v_257\" style=\"top: 53631.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">26.513 </span><span class=\"S409D S2AF7 S2 c4791q2zl\" id=\"t1w_257\" style=\"top: 53631.5px; left: 807px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.000 </span><span class=\"S409E S2AF7 S2 c4792ml84\" id=\"t1x_257\" style=\"top: 53644.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Francisco Paulo Figueiredo Morais Antunes </span><span class=\"S409F S2AF7 S2 c4793ixzl\" id=\"t1y_257\" style=\"top: 53644.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">189.000 </span><span class=\"S40A0 S2AF7 S2 c47949w38\" id=\"t1z_257\" style=\"top: 53644.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.774 </span><span class=\"S40A1 S2AF7 S2 c4795i037\" id=\"t20_257\" style=\"top: 53644.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">264.774 </span><span class=\"S40A2 S2AF7 S2 c4796rrqf\" id=\"t21_257\" style=\"top: 53644.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">28,62 </span><span class=\"S40A3 S2AF7 S2 c47978g1d\" id=\"t22_257\" style=\"top: 53644.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">26.513 </span><span class=\"S40A4 S2AF7 S2 c4798bro6\" id=\"t23_257\" style=\"top: 53644.5px; left: 807px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">75.000 </span><span class=\"S40A5 S2AF7 S2 c47990co3\" id=\"t24_257\" style=\"top: 53657.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Jos\u00e9 Afonso Oom Ferreira de Sousa </span><span class=\"S40A6 S2AF7 S2 c4800otwe\" id=\"t25_257\" style=\"top: 53657.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40A7 S2AF7 S2 c4801mk3a\" id=\"t26_257\" style=\"top: 53657.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30.309 </span><span class=\"S40A8 S2AF7 S2 c48021wxh\" id=\"t27_257\" style=\"top: 53657.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74.409 </span><span class=\"S40A9 S2AF7 S2 c48034lfv\" id=\"t28_257\" style=\"top: 53657.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">40,73 </span><span class=\"S40AA S2AF7 S2 c4804uixb\" id=\"t29_257\" style=\"top: 53657.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">10.605 </span><span class=\"S40AB S2AF7 S2 c4805jhqe\" id=\"t2a_257\" style=\"top: 53657.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40AC S2AF7 S2 c48068a6o\" id=\"t2b_257\" style=\"top: 53671.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Pedro Miguel Quinteiro Marques de Carvalho </span><span class=\"S40AD S2AF7 S2 c48070sjw\" id=\"t2c_257\" style=\"top: 53671.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40AE S2AF7 S2 c4808q463\" id=\"t2d_257\" style=\"top: 53671.5px; left: 471px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30.309 </span><span class=\"S40AF S2AF7 S2 c4809jd1a\" id=\"t2e_257\" style=\"top: 53671.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74.409 </span><span class=\"S40B0 S2AF7 S2 c4810246t\" id=\"t2f_257\" style=\"top: 53671.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">40,73 </span><span class=\"S40B1 S2AF7 S2 c4811x2bu\" id=\"t2g_257\" style=\"top: 53671.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">10.605 </span><span class=\"S40B2 S2AF7 S2 c4812k4in\" id=\"t2h_257\" style=\"top: 53671.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B3 S2AF7 S2 c48132yc3\" id=\"t2i_257\" style=\"top: 53684.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Madalena Paz Ferreira Perestrelo de Oliveira </span><span class=\"S40B4 S2AF7 S2 c4814n4ht\" id=\"t2j_257\" style=\"top: 53684.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40B5 S2AF7 S2 c4815vlkw\" id=\"t2k_257\" style=\"top: 53684.5px; left: 501px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B6 S2AF7 S2 c4816df5y\" id=\"t2l_257\" style=\"top: 53684.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40B7 S2AF7 S2 c4817lsjf\" id=\"t2m_257\" style=\"top: 53684.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B8 S2AF7 S2 c481878t9\" id=\"t2n_257\" style=\"top: 53684.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40B9 S2AF7 S2 c4819r0rp\" id=\"t2o_257\" style=\"top: 53684.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40BA S2AF7 S2 c4820z6uo\" id=\"t2p_257\" style=\"top: 53697.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Benito V\u00e1zquez Blanco </span><span class=\"S40BB S2AF7 S2 c4821j5lg\" id=\"t2q_257\" style=\"top: 53697.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40BC S2AF7 S2 c4822ula9\" id=\"t2r_257\" style=\"top: 53697.5px; left: 501px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40BD S2AF7 S2 c4823155p\" id=\"t2s_257\" style=\"top: 53697.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">44.100 </span><span class=\"S40BE S2AF7 S2 c48243oq0\" id=\"t2t_257\" style=\"top: 53697.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40BF S2AF7 S2 c4825joow\" id=\"t2u_257\" style=\"top: 53697.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C0 S2AF7 S2 c4826xeiz\" id=\"t2v_257\" style=\"top: 53697.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C1 S2AF7 S2 c4827xggb\" id=\"t2w_257\" style=\"top: 53711.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rita Wrem Viana Branquinho Lobo C. Rosado </span><span class=\"S40C2 S2AF7 S2 c48285e1l\" id=\"t2x_257\" style=\"top: 53711.5px; left: 384px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">21.000 </span><span class=\"S40C3 S2AF7 S2 c4829r679\" id=\"t2y_257\" style=\"top: 53711.5px; left: 501px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C4 S2AF7 S2 c4830srov\" id=\"t2z_257\" style=\"top: 53711.5px; left: 558px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">21.000 </span><span class=\"S40C5 S2AF7 S2 c4831q7f6\" id=\"t30_257\" style=\"top: 53711.5px; left: 671px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C6 S2AF7 S2 c4832sra1\" id=\"t31_257\" style=\"top: 53711.5px; left: 754px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C7 S2AF7 S2 c48338cea\" id=\"t32_257\" style=\"top: 53711.5px; left: 837px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S40C8 S2AF7 S2 c48344qg7\" id=\"t33_257\" style=\"top: 53729.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total N\u00e3o Executivos </span><span class=\"S40C9 S2AF7 S2 c4835zqlk\" id=\"t34_257\" style=\"top: 53729.5px; left: 378px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">575.400 </span><span class=\"S40CA S2AF7 S2 c4836h2zg\" id=\"t35_257\" style=\"top: 53729.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">212.166 </span><span class=\"S40CB S2AF7 S2 c4837t40m\" id=\"t36_257\" style=\"top: 53729.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">787.566 </span><span class=\"S40CC S2AF7 S2 c4838qjae\" id=\"t37_257\" style=\"top: 53729.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">26,94 </span><span class=\"S40CD S2AF7 S2 c4839gqcb\" id=\"t38_257\" style=\"top: 53729.5px; left: 724px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">74.237 </span><span class=\"S40CE S2AF7 S2 c4840aniy\" id=\"t39_257\" style=\"top: 53729.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">150.000 </span><span class=\"S40CF S2AF7 S2 c4841vb1u\" id=\"t3a_257\" style=\"top: 53747.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(% total) </span><span class=\"S40D0 S2AF7 S2 c48429mmd\" id=\"t3b_257\" style=\"top: 53747.5px; left: 390px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">47,99 </span><span class=\"S40D1 S2AF7 S2 c4843arw1\" id=\"t3c_257\" style=\"top: 53747.5px; left: 477px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">46,26 </span><span class=\"S40D2 S2AF7 S2 c48441yzy\" id=\"t3d_257\" style=\"top: 53747.5px; left: 564px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">47,51 </span><span class=\"S40D3 S2AF7 S2 c4845jy62\" id=\"t3e_257\" style=\"top: 53747.5px; left: 730px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">46,26 </span><span class=\"S40D4 S2AF7 S2 c484649m1\" id=\"t3f_257\" style=\"top: 53765.5px; left: 105px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">TOTAL </span><span class=\"S40D5 S2AF7 S2 c48470uao\" id=\"t3g_257\" style=\"top: 53765.5px; left: 367px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.199.100 </span><span class=\"S40D6 S2AF7 S2 c4848kmq6\" id=\"t3h_257\" style=\"top: 53765.5px; left: 465px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">458.684 </span><span class=\"S40D7 S2AF7 S2 c4849hmqe\" id=\"t3i_257\" style=\"top: 53765.5px; left: 542px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">1.657.784 </span><span class=\"S40D8 S2AF7 S2 c48505lvv\" id=\"t3j_257\" style=\"top: 53765.5px; left: 647px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">27,67 </span><span class=\"S40D9 S2AF7 S2 c4851s201\" id=\"t3k_257\" style=\"top: 53765.5px; left: 718px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">160.493 </span><span class=\"S40DA S2AF7 S2 c4852okdg\" id=\"t3l_257\" style=\"top: 53765.5px; left: 801px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">600.000 </span><span class=\"S40DB S2C11 S2 c4853hp9x\" id=\"t3m_257\" style=\"top: 53795px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">1 </span><span class=\"S40DC S2AF7 S2 c4854woq3\" id=\"t3n_257\" style=\"top: 53796.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">A administradora Rita Wrem Viana Branquinho Lobo Carvalho Rosado, eleita na Assembleia Geral de 25 de maio de 2021, auferiu valores em </span><span class=\"S40DD S2AF7 S2 c48555ocq\" id=\"t3o_257\" style=\"top: 53811.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2023 atrav\u00e9s de outras Sociedades do Grupo, respeitantes ao exerc\u00edcio da fun\u00e7\u00e3o de Head of Legal do Grupo Novabase. Esses valores n\u00e3o est\u00e3o </span><span class=\"S40DE S2AF7 S2 c4856if2b\" id=\"t3p_257\" style=\"top: 53826.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">considerados nesta tabela, sendo apresentados mais abaixo. </span><span class=\"S40DF S2C11 S2 c48577q19\" id=\"t3q_257\" style=\"top: 53841px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">2 </span><span class=\"S40E0 S2AF7 S2 c4858z4tm\" id=\"t3r_257\" style=\"top: 53842.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">O valor indicado inclui as verbas atribu\u00eddas a t\u00edtulo de remunera\u00e7\u00e3o fixa na reuni\u00e3o da Comiss\u00e3o de Vencimentos de 1 de junho de 2023, que </span><span class=\"S40E1 S2AF7 S2 c4859o4sx\" id=\"t3s_257\" style=\"top: 53857.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">foram canalizadas para complementos de reforma atrav\u00e9s do refor\u00e7o das contribui\u00e7\u00f5es do seguro de capitaliza\u00e7\u00e3o atualmente em vigor na </span><span class=\"S40E2 S2AF7 S2 c4860styy\" id=\"t3t_257\" style=\"top: 53872.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Sociedade, em substitui\u00e7\u00e3o do pagamento daquela parte da remunera\u00e7\u00e3o fixa - a saber, Lu\u00eds Paulo Cardoso Salvado (68.040 Euros), \u00c1lvaro Jos\u00e9 </span><span class=\"S40E3 S2AF7 S2 c4861jqmq\" id=\"t3u_257\" style=\"top: 53887.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">da Silva Ferreira (56.700 Euros), Mar\u00eda del Carmen Gil Mar\u00edn (37.800 Euros) e Francisco Paulo Figueiredo Morais Antunes (37.800 Euros). </span><span class=\"S40E4 S2C11 S2 c4862mnui\" id=\"t3v_257\" style=\"top: 53902px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">3 </span><span class=\"S40E5 S2AF7 S2 c48634u33\" id=\"t3w_257\" style=\"top: 53903.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">O valor indicado representa o valor total pago a cada administrador no exerc\u00edcio de 2023 (excluindo a componente vari\u00e1vel com base em op\u00e7\u00f5es </span><span class=\"S40E6 S2AF7 S2 c4864zwg8\" id=\"t3x_257\" style=\"top: 53918.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">sobre a\u00e7\u00f5es, conforme aplic\u00e1vel): 1/6 do valor atribu\u00eddo em 2021 referente a 2020 e 1/6 do valor atribu\u00eddo em 2020 referente a 2019. </span><span class=\"S40E7 S2C11 S2 c48653jap\" id=\"t3y_257\" style=\"top: 53933px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">4 </span><span class=\"S40E8 S2AF7 S2 c4866c04t\" id=\"t3z_257\" style=\"top: 53933.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Valor utilizado para refor\u00e7o das contribui\u00e7\u00f5es do seguro de capitaliza\u00e7\u00e3o atualmente em vigor na Novabase. </span><span class=\"S40E9 S2C11 S2 c486739vk\" id=\"t40_257\" style=\"top: 53948px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">5 </span><span class=\"S40EA S2AF7 S2 c48685i9a\" id=\"t41_257\" style=\"top: 53949.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Valores atribu\u00eddos em 2021 referentes a 2020, de acordo com os crit\u00e9rios divulgados no Relat\u00f3rio de Governo da Sociedade do respetivo ano. </span><span class=\"S40EB S2AF6 S2 c4869gdak\" id=\"t42_257\" style=\"top: 53982px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o exerc\u00edcio de 2023, os administradores Lu\u00eds Paulo Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira exerceram as suas op\u00e7\u00f5es </span><span class=\"S40EC S2AF6 S2 c4870ab0g\" id=\"t43_257\" style=\"top: 53998px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(respetivamente, 500.000 op\u00e7\u00f5es e 400.000 op\u00e7\u00f5es, atribu\u00eddas em 2021 e 2022) nos seguintes termos: </span><span class=\"S40ED S2AF6 S2 c4871ns0v\" id=\"t44_257\" style=\"top: 54013px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente a 50% das op\u00e7\u00f5es objeto de exerc\u00edcio (250.000/Lu\u00eds Paulo Cardoso Salvado, 200.000/\u00c1lvaro Jos\u00e9 da Silva Ferreira) por </span><span class=\"S40EE S2EAB S2 c4872xs10\" id=\"t45_257\" style=\"top: 54028px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share settlement</span><span class=\"S40EF S2AF6 S2 c4873vj1y\" id=\"t46_257\" style=\"top: 54028px; left: 208px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado na atribui\u00e7\u00e3o de 178.056 e 142.445 a\u00e7\u00f5es ordin\u00e1rias da Novabase, respetivamente a Lu\u00eds Paulo </span><span class=\"S40F0 S2AF6 S2 c4874g0ux\" id=\"t47_257\" style=\"top: 54044px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Cardoso Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total </span><span class=\"S40F1 S2AF6 S2 c4875jfud\" id=\"t48_257\" style=\"top: 54059px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de 320.501 a\u00e7\u00f5es ordin\u00e1rias; e </span><span class=\"S40F2 S2AF6 S2 c487621vh\" id=\"t49_257\" style=\"top: 54074px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente aos remanescentes 50% por </span><span class=\"S40F3 S2EAB S2 c4877ucmp\" id=\"t4a_257\" style=\"top: 54074px; left: 336px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S40F4 S2AF6 S2 c4878t7a4\" id=\"t4b_257\" style=\"top: 54074px; left: 445px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado no pagamento aos administradores Lu\u00eds Paulo Cardoso </span><span class=\"S40F5 S2AF6 S2 c4879hprt\" id=\"t4c_257\" style=\"top: 54089px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Salvado e \u00c1lvaro Jos\u00e9 da Silva Ferreira, respetivamente, do montante de 856.936,97 Euros e 685.548,62 Euros, por aplica\u00e7\u00e3o da f\u00f3rmula </span><span class=\"S40F6 S2AF6 S2 c4880ni01\" id=\"t4d_257\" style=\"top: 54105px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total de 1.542.485,59 Euros. </span><span class=\"S40F7 S2AF6 S2 c4881gzuv\" id=\"t4e_257\" style=\"top: 54132px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Tamb\u00e9m durante o exerc\u00edcio de 2023, os administradores Mar\u00eda del Carmen Gil Mar\u00edn e Francisco Paulo Figueiredo Morais Antunes </span><span class=\"S40F8 S2AF6 S2 c4882qqao\" id=\"t4f_257\" style=\"top: 54148px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerceram as suas op\u00e7\u00f5es (75.000 op\u00e7\u00f5es cada um, atribu\u00eddas em 2022) nos seguintes termos: </span><span class=\"S40F9 S2AF6 S2 c4883eiwx\" id=\"t4g_257\" style=\"top: 54163px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente a 50% das op\u00e7\u00f5es objeto de exerc\u00edcio (correspondente a 37.500 op\u00e7\u00f5es/administrador) por </span><span class=\"S40FA S2EAB S2 c4884fnot\" id=\"t4h_257\" style=\"top: 54163px; left: 682px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net share settlement</span><span class=\"S40FB S2AF6 S2 c488577pq\" id=\"t4i_257\" style=\"top: 54163px; left: 797px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo </span><span class=\"S40FC S2AF6 S2 c4886jee1\" id=\"t4j_257\" style=\"top: 54178px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultado na atribui\u00e7\u00e3o de 26.709 a\u00e7\u00f5es ordin\u00e1rias da Novabase a cada um dos administradores, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo </span><span class=\"S40FD S2AF6 S2 c4887zezt\" id=\"t4k_257\" style=\"top: 54193px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prevista no regulamento do Plano, ou seja, um total de 53.418 a\u00e7\u00f5es ordin\u00e1rias; e </span><span class=\"S40FE S2AF6 S2 c4888gauf\" id=\"t4l_257\" style=\"top: 54209px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Relativamente aos remanescentes 50% por </span><span class=\"S40FF S2EAB S2 c488966xa\" id=\"t4m_257\" style=\"top: 54209px; left: 344px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">net cash settlement</span><span class=\"S4100 S2AF6 S2 c4890hiyo\" id=\"t4n_257\" style=\"top: 54209px; left: 457px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, tendo resultado no pagamento a cada um dos administradores do </span><span class=\"S4101 S2AF6 S2 c4891uddy\" id=\"t4o_257\" style=\"top: 54224px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">montante de 128.535,25 Euros, por aplica\u00e7\u00e3o da f\u00f3rmula de c\u00e1lculo prevista no regulamento do Plano, ou seja, um total de 257.070,50 </span><span class=\"S4102 S2AF6 S2 c4892dfvy\" id=\"t4p_257\" style=\"top: 54239px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euros. </span><span class=\"S4103 S2AF6 S2 c48930sty\" id=\"t4q_257\" style=\"top: 54267px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O exerc\u00edcio de op\u00e7\u00f5es em 2023 resultou numa atribui\u00e7\u00e3o total de 373.919 a\u00e7\u00f5es ordin\u00e1rias e no pagamento de um montante total de </span><span class=\"S4104 S2AF6 S2 c4894fq3a\" id=\"t4r_257\" style=\"top: 54282px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.799.556,09 Euros. </span><span class=\"S4105 S2AF6 S2 c4897f3vy\" id=\"t3_258\" style=\"top: 54718px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">No quadro abaixo apresentam-se as remunera\u00e7\u00f5es pagas pela Novabase S.G.P.S., S.A. em 2023, aos administradores da Sociedade que </span><span class=\"S3F5E S2AF6 S2 c4898iaj9\" id=\"t4_258\" style=\"top: 54734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cessaram fun\u00e7\u00f5es em anos anteriores: </span><span class=\"S4106 S2DE0 S2 c4899e13w\" id=\"t5_258\" style=\"top: 54814.5px; left: 174px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Administradores </span><span class=\"S4107 S2DE0 S2 c4900gkwc\" id=\"t6_258\" style=\"top: 54801.5px; left: 359px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4108 S2DE0 S2 c4901rput\" id=\"t7_258\" style=\"top: 54814.5px; left: 349px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">fixa anual (\u20ac) </span><span class=\"S4109 S2DE0 S2 c4902xfm6\" id=\"t8_258\" style=\"top: 54761.5px; left: 445px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S410A S2DE0 S2 c4903srl2\" id=\"t9_258\" style=\"top: 54774.5px; left: 451px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S410B S2DE0 S2 c4904d9xi\" id=\"ta_258\" style=\"top: 54788.5px; left: 447px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual em </span><span class=\"S410C S2DE0 S2 c4905lu8z\" id=\"tb_258\" style=\"top: 54801.5px; left: 435px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S410D S2DE0 S2 c49061mon\" id=\"tc_258\" style=\"top: 54814.5px; left: 439px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 (\u20ac) </span><span class=\"S410E S2DE0 S2 c4907p9wj\" id=\"td_258\" style=\"top: 54761.5px; left: 525px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S410F S2DE0 S2 c4908cbum\" id=\"te_258\" style=\"top: 54774.5px; left: 543px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(fixa+ </span><span class=\"S4110 S2DE0 S2 c49099eb5\" id=\"tf_258\" style=\"top: 54788.5px; left: 527px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel em </span><span class=\"S4111 S2DE0 S2 c491075hq\" id=\"tg_258\" style=\"top: 54801.5px; left: 522px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S4112 S2DE0 S2 c4911by0w\" id=\"th_258\" style=\"top: 54814.5px; left: 524px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em </span><span class=\"S4113 S2DE0 S2 c4912orif\" id=\"ti_258\" style=\"top: 54814.5px; left: 544px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">2023) (\u20ac) </span><span class=\"S4114 S2DE0 S2 c491315na\" id=\"tj_258\" style=\"top: 54761.5px; left: 614px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vari\u00e1vel em </span><span class=\"S4115 S2DE0 S2 c49142t1i\" id=\"tk_258\" style=\"top: 54774.5px; left: 609px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro pago </span><span class=\"S4116 S2DE0 S2 c4915cujl\" id=\"tl_258\" style=\"top: 54788.5px; left: 618px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 / </span><span class=\"S4117 S2DE0 S2 c49169lb1\" id=\"tm_258\" style=\"top: 54801.5px; left: 612px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S4118 S2DE0 S2 c4917ct2k\" id=\"tn_258\" style=\"top: 54814.5px; left: 637px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(%) </span><span class=\"S4119 S2DE0 S2 c4918dns9\" id=\"to_258\" style=\"top: 54774.5px; left: 706px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S411A S2DE0 S2 c49195ncb\" id=\"tp_258\" style=\"top: 54788.5px; left: 711px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S411B S2DE0 S2 c4920ulwx\" id=\"tq_258\" style=\"top: 54801.5px; left: 718px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual </span><span class=\"S411C S2DE0 S2 c4921hh6y\" id=\"tr_258\" style=\"top: 54814.5px; left: 702px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">diferida (\u20ac) </span><span class=\"S411D S2AF7 S2 c4922cxmt\" id=\"ts_258\" style=\"top: 54837.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Paulo Jorge de Barros Pires Trigo </span><span class=\"S411E S2C11 S2 c4923alnh\" id=\"tt_258\" style=\"top: 54836px; left: 274px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">6 </span><span class=\"S411F S2AF7 S2 c4924g38e\" id=\"tu_258\" style=\"top: 54837.5px; left: 418px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S4120 S2AF7 S2 c49257opc\" id=\"tv_258\" style=\"top: 54837.5px; left: 474px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">42.423 </span><span class=\"S4121 S2AF7 S2 c4926517k\" id=\"tw_258\" style=\"top: 54837.5px; left: 561px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">42.423 </span><span class=\"S4122 S2AF7 S2 c4927qctu\" id=\"tx_258\" style=\"top: 54837.5px; left: 648px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,00 </span><span class=\"S4123 S2AF7 S2 c49287abu\" id=\"ty_258\" style=\"top: 54837.5px; left: 735px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">33.528 </span><span class=\"S4124 S2AF7 S2 c49298izw\" id=\"tz_258\" style=\"top: 54850.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Jo\u00e3o Nuno da Silva Bento </span><span class=\"S4125 S2C11 S2 c4930tlj5\" id=\"t10_258\" style=\"top: 54850px; left: 234px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">6 </span><span class=\"S4126 S2AF7 S2 c4931s5x5\" id=\"t11_258\" style=\"top: 54850.5px; left: 418px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S4127 S2AF7 S2 c4932ra9s\" id=\"t12_258\" style=\"top: 54850.5px; left: 468px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">151.548 </span><span class=\"S4128 S2AF7 S2 c49339z8t\" id=\"t13_258\" style=\"top: 54850.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">151.548 </span><span class=\"S4129 S2AF7 S2 c4934r45i\" id=\"t14_258\" style=\"top: 54850.5px; left: 648px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,00 </span><span class=\"S412A S2AF7 S2 c49355yfi\" id=\"t15_258\" style=\"top: 54850.5px; left: 735px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">53.027 </span><span class=\"S412B S2AF7 S2 c4936u8dv\" id=\"t16_258\" style=\"top: 54868.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">TOTAL </span><span class=\"S412C S2AF7 S2 c49376bh2\" id=\"t17_258\" style=\"top: 54868.5px; left: 418px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S412D S2AF7 S2 c4938z17r\" id=\"t18_258\" style=\"top: 54868.5px; left: 468px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">193.971 </span><span class=\"S412E S2AF7 S2 c49397zvl\" id=\"t19_258\" style=\"top: 54868.5px; left: 555px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">193.971 </span><span class=\"S412F S2AF7 S2 c4940uhu3\" id=\"t1a_258\" style=\"top: 54868.5px; left: 648px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">100,00 </span><span class=\"S4130 S2AF7 S2 c49418ugl\" id=\"t1b_258\" style=\"top: 54868.5px; left: 735px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">86.555 </span><span class=\"S4131 S2C11 S2 c4942iv2q\" id=\"t1c_258\" style=\"top: 54899px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">6 </span><span class=\"S4132 S2AF7 S2 c4943l7ck\" id=\"t1d_258\" style=\"top: 54899.5px; left: 98px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Cessou fun\u00e7\u00f5es na Assembleia Geral de 25 de maio de 2021. Os valores indicados respeitam aos anos em que exerceu fun\u00e7\u00f5es de administrador </span><span class=\"S4133 S2AF7 S2 c4944wme2\" id=\"t1e_258\" style=\"top: 54915.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">nesta Sociedade, conforme divulgado nos Relat\u00f3rios sobre o Governo da Sociedade de anos anteriores. </span><span class=\"S4134 S2AF6 S2 c4945318l\" id=\"t1f_258\" style=\"top: 54948px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023, foram entregues ao ex-administrador Paulo Jorge de Barros Pires Trigo 91.539 a\u00e7\u00f5es ordin\u00e1rias, atribu\u00eddas em 2020 na sequ\u00eancia </span><span class=\"S4135 S2AF6 S2 c4946ymse\" id=\"t1g_258\" style=\"top: 54964px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do exerc\u00edcio das op\u00e7\u00f5es por si detidas, que se encontravam retidas pela Novabase, nos termos do regulamento. Foi ainda pago, </span><span class=\"S4136 S2AF6 S2 c4947ku6p\" id=\"t1h_258\" style=\"top: 54979px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">juntamente com a entrega das a\u00e7\u00f5es retidas, o montante equivalente aos dividendos pagos a acionistas durante o per\u00edodo de reten\u00e7\u00e3o </span><span class=\"S4137 S2AF6 S2 c49486ykf\" id=\"t1i_258\" style=\"top: 54994px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">das a\u00e7\u00f5es, ou seja, 77.808,15 Euros, conforme previsto no regulamento. </span><span class=\"S4138 S2AF6 S2 c4949j3yb\" id=\"t1j_258\" style=\"top: 55022px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 foi pago adicionalmente aos membros do Conselho de Administra\u00e7\u00e3o, em fun\u00e7\u00f5es durante o ano de 2023, um total de 17.752,72 </span><span class=\"S4139 S2AF6 S2 c4950kvfi\" id=\"t1k_258\" style=\"top: 55037px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Euros para subs\u00eddios de refei\u00e7\u00e3o. N\u00e3o existem valores relevantes de benef\u00edcios n\u00e3o pecuni\u00e1rios considerados como remunera\u00e7\u00e3o e n\u00e3o </span><span class=\"S413A S2AF6 S2 c495155m6\" id=\"t1l_258\" style=\"top: 55052px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">abrangidos nas situa\u00e7\u00f5es anteriores. </span><span class=\"S413B S2AF6 S2 c4952ryx7\" id=\"t1m_258\" style=\"top: 55080px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00e3o se encontram formalmente previstos quaisquer mecanismos que regulem a possibilidade de solicitar a restitui\u00e7\u00e3o da remunera\u00e7\u00e3o </span><span class=\"S413C S2AF6 S2 c49538dju\" id=\"t1n_258\" style=\"top: 55095px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">vari\u00e1vel auferida pelos administradores da Novabase. N\u00e3o obstante, nos termos dos princ\u00edpios gerais que norteiam a pol\u00edtica de </span><span class=\"S413D S2AF6 S2 c495404kz\" id=\"t1o_258\" style=\"top: 55110px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">remunera\u00e7\u00f5es da Novabase, quando o desempenho da Sociedade constituir um crit\u00e9rio de determina\u00e7\u00e3o de uma remunera\u00e7\u00e3o vari\u00e1vel, </span><span class=\"S413E S2AF6 S2 c4955mto6\" id=\"t1p_258\" style=\"top: 55126px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a sua deteriora\u00e7\u00e3o poder\u00e1 justificar, face \u00e0s circunst\u00e2ncias concretas, a limita\u00e7\u00e3o de tal remunera\u00e7\u00e3o. </span><span class=\"S413F S2AF6 S2 c4956i6ey\" id=\"t1q_258\" style=\"top: 55153px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os membros do Conselho de Administra\u00e7\u00e3o da Novabase s\u00e3o pagos apenas por esta entidade, n\u00e3o auferindo qualquer outra remunera\u00e7\u00e3o </span><span class=\"S4140 S2AF6 S2 c4957avtv\" id=\"t1r_258\" style=\"top: 55168px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">por qualquer outra empresa em rela\u00e7\u00e3o de dom\u00ednio ou de grupo com a Novabase, ou por sociedade sujeita a dom\u00ednio comum com o da </span><span class=\"S4141 S2AF6 S2 c49583mxv\" id=\"t1s_258\" style=\"top: 55184px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase, com exce\u00e7\u00e3o das remunera\u00e7\u00f5es indicadas na tabela seguinte. </span><span class=\"S4142 S2DE0 S2 c4959cl19\" id=\"t1t_258\" style=\"top: 55264.5px; left: 179px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Administradores </span><span class=\"S4143 S2DE0 S2 c4960q0u6\" id=\"t1u_258\" style=\"top: 55251.5px; left: 367px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4144 S2DE0 S2 c49619hjf\" id=\"t1v_258\" style=\"top: 55264.5px; left: 358px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">fixa anual (\u20ac) </span><span class=\"S4145 S2DE0 S2 c4962cq0i\" id=\"t1w_258\" style=\"top: 55211.5px; left: 454px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4146 S2DE0 S2 c4963a03y\" id=\"t1x_258\" style=\"top: 55224.5px; left: 459px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4147 S2DE0 S2 c4964y0vh\" id=\"t1y_258\" style=\"top: 55238.5px; left: 456px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual em </span><span class=\"S4148 S2DE0 S2 c4965yffy\" id=\"t1z_258\" style=\"top: 55251.5px; left: 444px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S4149 S2DE0 S2 c4966h9si\" id=\"t20_258\" style=\"top: 55264.5px; left: 448px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 (\u20ac) </span><span class=\"S414A S2DE0 S2 c4967f46c\" id=\"t21_258\" style=\"top: 55211.5px; left: 534px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S414B S2DE0 S2 c4968xly2\" id=\"t22_258\" style=\"top: 55224.5px; left: 552px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(fixa+ </span><span class=\"S414C S2DE0 S2 c4969e2mm\" id=\"t23_258\" style=\"top: 55238.5px; left: 536px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel em </span><span class=\"S414D S2DE0 S2 c4970z3mb\" id=\"t24_258\" style=\"top: 55251.5px; left: 531px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro paga </span><span class=\"S414E S2DE0 S2 c4971175v\" id=\"t25_258\" style=\"top: 55264.5px; left: 532px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023) (\u20ac) </span><span class=\"S414F S2DE0 S2 c49724633\" id=\"t26_258\" style=\"top: 55211.5px; left: 622px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Vari\u00e1vel em </span><span class=\"S4150 S2DE0 S2 c4973zx1h\" id=\"t27_258\" style=\"top: 55224.5px; left: 617px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">dinheiro pago </span><span class=\"S4151 S2DE0 S2 c49748t5i\" id=\"t28_258\" style=\"top: 55238.5px; left: 627px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">em 2023 / </span><span class=\"S4152 S2DE0 S2 c4975lcp6\" id=\"t29_258\" style=\"top: 55251.5px; left: 620px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Total parcial </span><span class=\"S4153 S2DE0 S2 c4976iz4k\" id=\"t2a_258\" style=\"top: 55264.5px; left: 646px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">(%) </span><span class=\"S4154 S2DE0 S2 c4977wm88\" id=\"t2b_258\" style=\"top: 55224.5px; left: 715px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Remuner. </span><span class=\"S4155 S2DE0 S2 c49786pty\" id=\"t2c_258\" style=\"top: 55238.5px; left: 720px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">vari\u00e1vel </span><span class=\"S4156 S2DE0 S2 c49798cz1\" id=\"t2d_258\" style=\"top: 55251.5px; left: 726px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">anual </span><span class=\"S4157 S2DE0 S2 c4980ce49\" id=\"t2e_258\" style=\"top: 55264.5px; left: 711px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">diferida (\u20ac) </span><span class=\"S4158 S2AF7 S2 c4981a7ta\" id=\"t2f_258\" style=\"top: 55287.5px; left: 101px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Rita Wrem Viana Branquinho Lobo C. Rosado </span><span class=\"S4159 S2C11 S2 c4982z7j9\" id=\"t2g_258\" style=\"top: 55287px; left: 333px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">7 </span><span class=\"S415A S2AF7 S2 c4983o9q0\" id=\"t2h_258\" style=\"top: 55287.5px; left: 396px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">76.796 </span><span class=\"S415B S2AF7 S2 c49843t42\" id=\"t2i_258\" style=\"top: 55287.5px; left: 483px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">30.524 </span><span class=\"S415C S2AF7 S2 c4985vzia\" id=\"t2j_258\" style=\"top: 55287.5px; left: 564px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">110.321 </span><span class=\"S415D S2AF7 S2 c4986k11s\" id=\"t2k_258\" style=\"top: 55287.5px; left: 663px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">27,67 </span><span class=\"S415E S2AF7 S2 c4987ql7b\" id=\"t2l_258\" style=\"top: 55287.5px; left: 773px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">- </span><span class=\"S415F S2C11 S2 c4988durm\" id=\"t2m_258\" style=\"top: 55315px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">7 </span><span class=\"S4160 S2AF7 S2 c498928ov\" id=\"t2n_258\" style=\"top: 55316.5px; left: 99px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">Valor pago pela Celfocus, S.A., empresa detida indiretamente a 90,1% pela Novabase S.G.P.S., S.A., correspondente \u00e0 remunera\u00e7\u00e3o auferida </span><span class=\"S4161 S2AF7 S2 c4990segr\" id=\"t2o_258\" style=\"top: 55331.5px; left: 91px; height: 16.5px; position: absolute; font-size: 11px; font-weight: 400;\">pelo exerc\u00edcio das fun\u00e7\u00f5es de Diretora Jur\u00eddica do Grupo Novabase que exerce ao abrigo de um contrato de presta\u00e7\u00e3o de servi\u00e7os. </span><span class=\"S4162 S2AF6 S2 c4991yhwb\" id=\"t2p_258\" style=\"top: 55365px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em 2023 n\u00e3o foi paga qualquer remunera\u00e7\u00e3o adicional sob a forma de participa\u00e7\u00e3o nos lucros e/ou de pagamento de pr\u00e9mios. N\u00e3o foram </span><span class=\"S4163 S2AF6 S2 c4992b2gx\" id=\"t2q_258\" style=\"top: 55380px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">pagas nem s\u00e3o devidas quaisquer indemniza\u00e7\u00f5es a ex-administradores executivos relativamente \u00e0 cessa\u00e7\u00e3o das suas fun\u00e7\u00f5es durante o </span><span class=\"S4164 S2AF6 S2 c4993ms99\" id=\"t2r_258\" style=\"top: 55395px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">exerc\u00edcio de 2023. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f19796": {
   "value": "<span class=\"S41E5 S2AF6 S2 c5125p8px\" id=\"t2s_259\" style=\"top: 56574px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Em outubro de 2023, a Novabase celebrou um contrato de compra e venda com a Conclusion Group B.V. do seu neg\u00f3cio de </span><span class=\"S41E6 S2EAB S2 c5126r5jd\" id=\"t2t_259\" style=\"top: 56574px; left: 778px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41E7 S2AF6 S2 c5127wgdq\" id=\"t2u_259\" style=\"top: 56589px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">atrav\u00e9s da aliena\u00e7\u00e3o da totalidade das a\u00e7\u00f5es detidas na Novabase Neotalent, S.A., correspondentes a 95,003% das a\u00e7\u00f5es representativas </span><span class=\"S41E8 S2AF6 S2 c5128vj4p\" id=\"t2v_259\" style=\"top: 56604px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do capital social desta, a qual det\u00e9m a totalidade do capital social da Novabase Neotalent Espa\u00f1a S.A.U (ver nota 6). </span><span class=\"S41EF S2AF6 S2 c51359y14\" id=\"t32_259\" style=\"top: 56690px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Na sequ\u00eancia deste acordo, o Grupo descontinuou o seu neg\u00f3cio de </span><span class=\"S41F0 S2EAB S2 c5136urto\" id=\"t33_259\" style=\"top: 56690px; left: 462px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing </span><span class=\"S41F1 S2AF6 S2 c5137j052\" id=\"t34_259\" style=\"top: 56690px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">para Portugal, Espanha e Angola, o qual era desenvolvido </span><span class=\"S41F2 S2AF6 S2 c5138e8o4\" id=\"t35_259\" style=\"top: 56705px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nas subsidi\u00e1rias no \u00e2mbito do acordo mas tamb\u00e9m na subsidi\u00e1ria angolana NBASIT-Sist. de Inf. e Telecomunic., S.A., relativamente \u00e0 </span><span class=\"S384E S2AF6 S2 c5139whnv\" id=\"t36_259\" style=\"top: 56720px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">qual o Grupo espera cessar as opera\u00e7\u00f5es no curto prazo por via da aliena\u00e7\u00e3o da sociedade. </span><span class=\"S4202 S2AF6 S2 c5155yx3t\" id=\"t3m_259\" style=\"top: 56910px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Atendendo a que a subsidi\u00e1ria NBASIT-Sist. de Inf. e Telecomunic., S.A. n\u00e3o foi alienada nem estava substantivamente liquidada a 31 de </span><span class=\"S4203 S2AF6 S2 c5156mabb\" id=\"t3n_259\" style=\"top: 56925px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dezembro de 2023, tendo operado neste exerc\u00edcio em n\u00edveis semelhantes a 2022 (ver nota 6), a reserva de convers\u00e3o cambial negativa </span><span class=\"S4204 S2AF6 S2 c5157vn2c\" id=\"t3o_259\" style=\"top: 56941px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">associada \u00e0 opera\u00e7\u00e3o em Angola de </span><span class=\"S4205 S2EAB S2 c5158vvbr\" id=\"t3p_259\" style=\"top: 56941px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IT Staffing</span><span class=\"S4206 S2AF6 S2 c5159v6oi\" id=\"t3q_259\" style=\"top: 56941px; left: 340px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, no montante de 5,6M\u20ac \u00e0 data da venda da Neotalent, n\u00e3o foi considerada na determina\u00e7\u00e3o </span><span class=\"S4207 S2AF6 S2 c51602nhx\" id=\"t3r_259\" style=\"top: 56956px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">da mais-valia. Nos termos das normas IFRS, esta reserva de convers\u00e3o cambial ser\u00e1 reconhecida em resultados do exerc\u00edcio, com impacto </span><span class=\"S4208 S2AF6 S2 c5161jv3i\" id=\"t3s_259\" style=\"top: 56971px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">negativo, no momento da aliena\u00e7\u00e3o desta subsidi\u00e1ria ou quando a sociedade for liquidada ou substantivamente liquidada. Os respetivos </span><span class=\"S4209 S2AF6 S2 c516242st\" id=\"t3t_259\" style=\"top: 56987px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ativos e passivos, no valor net de 1.127m\u20ac, foram classificados como 'Ativos das opera\u00e7\u00f5es descontinuadas' e 'Passivos das opera\u00e7\u00f5es </span><span class=\"S420A S2AF6 S2 c51633ayb\" id=\"t3u_259\" style=\"top: 57002px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">descontinuadas', apresentados separadamente, como correntes, nas demonstra\u00e7\u00f5es financeiras consolidadas em 31 de dezembro de </span><span class=\"S420B S2AF6 S2 c5164uttq\" id=\"t3v_259\" style=\"top: 57017px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2023. </span><span class=\"S421E S2AF6 S2 c518690vb\" id=\"tl_260\" style=\"top: 57649px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A informa\u00e7\u00e3o financeira das opera\u00e7\u00f5es descontinuadas por subsidi\u00e1ria / neg\u00f3cio alienado pode ser sumarizada como segue: </span><span class=\"S421F S2AF4 S2 c51875iut\" id=\"tm_260\" style=\"top: 57676px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S4220 S2AF4 S2 c51883g1n\" id=\"tn_260\" style=\"top: 57696px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4221 S2AF4 S2 c5189i4u3\" id=\"to_260\" style=\"top: 57696px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4222 S2AF4 S2 c5190riv8\" id=\"tp_260\" style=\"top: 57696px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4223 S2AF4 S2 c5191vxwf\" id=\"tq_260\" style=\"top: 57696px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4224 S2AF4 S2 c5192m0x1\" id=\"tr_260\" style=\"top: 57696px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4225 S2EAB S2 c5193w4fr\" id=\"ts_260\" style=\"top: 57727px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4226 S2AF6 S2 c5194go0t\" id=\"tt_260\" style=\"top: 57755px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4227 S2AF6 S2 c5195xfc7\" id=\"tu_260\" style=\"top: 57755px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.124 </span><span class=\"S4228 S2AF6 S2 c51963v1s\" id=\"tv_260\" style=\"top: 57755px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4229 S2AF6 S2 c5197uy9p\" id=\"tw_260\" style=\"top: 57755px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S422A S2AF6 S2 c519840xs\" id=\"tx_260\" style=\"top: 57755px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">28 </span><span class=\"S422B S2AF6 S2 c519999be\" id=\"ty_260\" style=\"top: 57755px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.152 </span><span class=\"S422C S2AF6 S2 c520063rv\" id=\"tz_260\" style=\"top: 57769px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S422D S2AF6 S2 c5201bq89\" id=\"t10_260\" style=\"top: 57769px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(38.764) </span><span class=\"S422E S2AF6 S2 c5202r6z6\" id=\"t11_260\" style=\"top: 57769px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S422F S2AF6 S2 c52038gi0\" id=\"t12_260\" style=\"top: 57769px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4230 S2AF6 S2 c5204ryf9\" id=\"t13_260\" style=\"top: 57769px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16 </span><span class=\"S4231 S2AF6 S2 c5205t8mm\" id=\"t14_260\" style=\"top: 57769px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.646) </span><span class=\"S4232 S2AF6 S2 c5206al24\" id=\"t15_260\" style=\"top: 57787px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4233 S2AF6 S2 c5207a37i\" id=\"t16_260\" style=\"top: 57787px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.360 </span><span class=\"S4234 S2AF6 S2 c5208pn1c\" id=\"t17_260\" style=\"top: 57787px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4235 S2AF6 S2 c5209chdp\" id=\"t18_260\" style=\"top: 57787px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">624 </span><span class=\"S4236 S2AF6 S2 c5210gl2j\" id=\"t19_260\" style=\"top: 57787px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4237 S2AF6 S2 c5211dzsj\" id=\"t1a_260\" style=\"top: 57787px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.506 </span><span class=\"S4238 S2AF6 S2 c5212uisl\" id=\"t1b_260\" style=\"top: 57805px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4239 S2AF6 S2 c5213fs70\" id=\"t1c_260\" style=\"top: 57805px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(890) </span><span class=\"S423A S2AF6 S2 c5214rl82\" id=\"t1d_260\" style=\"top: 57805px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423B S2AF6 S2 c5215nf0i\" id=\"t1e_260\" style=\"top: 57805px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(4) </span><span class=\"S423C S2AF6 S2 c5216yfgt\" id=\"t1f_260\" style=\"top: 57805px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S423D S2AF6 S2 c52171ups\" id=\"t1g_260\" style=\"top: 57805px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(894) </span><span class=\"S423E S2AF6 S2 c5218myzq\" id=\"t1h_260\" style=\"top: 57823px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S423F S2AF6 S2 c5219brxf\" id=\"t1i_260\" style=\"top: 57823px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4240 S2AF6 S2 c522001al\" id=\"t1j_260\" style=\"top: 57823px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">478 </span><span class=\"S4241 S2AF6 S2 c52212uba\" id=\"t1k_260\" style=\"top: 57823px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4242 S2AF6 S2 c5222tx8n\" id=\"t1l_260\" style=\"top: 57823px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4243 S2AF6 S2 c5223lrck\" id=\"t1m_260\" style=\"top: 57823px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.612 </span><span class=\"S4244 S2AF6 S2 c52242gq5\" id=\"t1n_260\" style=\"top: 57842px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S4245 S2AF6 S2 c5225xy98\" id=\"t1o_260\" style=\"top: 57842px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4246 S2AF6 S2 c52263d55\" id=\"t1p_260\" style=\"top: 57842px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S4247 S2AF6 S2 c5227b22j\" id=\"t1q_260\" style=\"top: 57842px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4248 S2AF6 S2 c52284il2\" id=\"t1r_260\" style=\"top: 57842px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4249 S2AF6 S2 c5229vfk9\" id=\"t1s_260\" style=\"top: 57842px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">997 </span><span class=\"S424A S2AF6 S2 c5230hz3g\" id=\"t1t_260\" style=\"top: 57856px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S424B S2AF6 S2 c5231wyu4\" id=\"t1u_260\" style=\"top: 57856px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424C S2AF6 S2 c5232mx44\" id=\"t1v_260\" style=\"top: 57856px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424D S2AF6 S2 c5233v8tu\" id=\"t1w_260\" style=\"top: 57856px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424E S2AF6 S2 c5234z0g6\" id=\"t1x_260\" style=\"top: 57856px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S424F S2AF6 S2 c5235v2j4\" id=\"t1y_260\" style=\"top: 57856px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4250 S2AF6 S2 c5236espt\" id=\"t1z_260\" style=\"top: 57874px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.470 </span><span class=\"S4251 S2AF6 S2 c5237fq1g\" id=\"t20_260\" style=\"top: 57874px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.475 </span><span class=\"S4252 S2AF6 S2 c5238dk5u\" id=\"t21_260\" style=\"top: 57874px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">620 </span><span class=\"S4253 S2AF6 S2 c5239fjcl\" id=\"t22_260\" style=\"top: 57874px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44 </span><span class=\"S4254 S2AF6 S2 c5240y0i4\" id=\"t23_260\" style=\"top: 57874px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.609 </span><span class=\"S4255 S2EAB S2 c5241buh4\" id=\"t24_260\" style=\"top: 57904px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4256 S2AF6 S2 c5242k1k5\" id=\"t25_260\" style=\"top: 57933px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S4257 S2AF6 S2 c5243vqgn\" id=\"t26_260\" style=\"top: 57933px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4258 S2AF6 S2 c5244gq1v\" id=\"t27_260\" style=\"top: 57933px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4259 S2AF6 S2 c5245ifth\" id=\"t28_260\" style=\"top: 57933px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425A S2AF6 S2 c5246t4nl\" id=\"t29_260\" style=\"top: 57933px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425B S2AF6 S2 c52479k7k\" id=\"t2a_260\" style=\"top: 57933px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">268 </span><span class=\"S425C S2AF6 S2 c5248fj3w\" id=\"t2b_260\" style=\"top: 57947px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S425D S2AF6 S2 c52490ueg\" id=\"t2c_260\" style=\"top: 57947px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S425E S2AF6 S2 c52505bsh\" id=\"t2d_260\" style=\"top: 57947px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S425F S2AF6 S2 c5251aprp\" id=\"t2e_260\" style=\"top: 57947px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.848) </span><span class=\"S4260 S2AF6 S2 c52520w0e\" id=\"t2f_260\" style=\"top: 57947px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4261 S2AF6 S2 c52539m09\" id=\"t2g_260\" style=\"top: 57947px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.968) </span><span class=\"S4262 S2AF6 S2 c52544n8r\" id=\"t2h_260\" style=\"top: 57965px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4263 S2AF6 S2 c52556s5t\" id=\"t2i_260\" style=\"top: 57965px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(120) </span><span class=\"S4264 S2AF6 S2 c5256mw35\" id=\"t2j_260\" style=\"top: 57965px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.580) </span><span class=\"S4265 S2AF6 S2 c52572m5f\" id=\"t2k_260\" style=\"top: 57965px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4266 S2AF6 S2 c5258rl9d\" id=\"t2l_260\" style=\"top: 57965px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.700) </span><span class=\"S4267 S2EAB S2 c5259wb43\" id=\"t2m_260\" style=\"top: 57996px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4268 S2AF6 S2 c5260hdg8\" id=\"t2n_260\" style=\"top: 58024px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S4269 S2AF6 S2 c5261oevf\" id=\"t2o_260\" style=\"top: 58024px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">657 </span><span class=\"S426A S2AF6 S2 c5262nayk\" id=\"t2p_260\" style=\"top: 58024px; left: 540px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(219) </span><span class=\"S426B S2AF6 S2 c5263k2db\" id=\"t2q_260\" style=\"top: 58024px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(999) </span><span class=\"S426C S2AF6 S2 c5264cou9\" id=\"t2r_260\" style=\"top: 58024px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S426D S2AF6 S2 c5265wzv9\" id=\"t2s_260\" style=\"top: 58024px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(542) </span><span class=\"S426E S2AF6 S2 c5266byw5\" id=\"t2t_260\" style=\"top: 58038px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S426F S2AF6 S2 c5267zzuk\" id=\"t2u_260\" style=\"top: 58038px; left: 458px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(57) </span><span class=\"S4270 S2AF6 S2 c5268l8ho\" id=\"t2v_260\" style=\"top: 58038px; left: 538px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.061 </span><span class=\"S4271 S2AF6 S2 c5269mjwz\" id=\"t2w_260\" style=\"top: 58038px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4272 S2AF6 S2 c5270wn9u\" id=\"t2x_260\" style=\"top: 58038px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4273 S2AF6 S2 c52718g12\" id=\"t2y_260\" style=\"top: 58038px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.004 </span><span class=\"S4274 S2AF6 S2 c5272520x\" id=\"t2z_260\" style=\"top: 58052px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S4275 S2AF6 S2 c5273buj1\" id=\"t30_260\" style=\"top: 58052px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(163) </span><span class=\"S4276 S2AF6 S2 c5274hq4a\" id=\"t31_260\" style=\"top: 58052px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4277 S2AF6 S2 c5275smx0\" id=\"t32_260\" style=\"top: 58052px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S4278 S2AF6 S2 c52760cg3\" id=\"t33_260\" style=\"top: 58052px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4279 S2AF6 S2 c5277pcbe\" id=\"t34_260\" style=\"top: 58052px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(172) </span><span class=\"S427A S2AF6 S2 c5278wbgy\" id=\"t35_260\" style=\"top: 58070px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">437 </span><span class=\"S427B S2AF6 S2 c52793os5\" id=\"t36_260\" style=\"top: 58070px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">842 </span><span class=\"S427C S2AF6 S2 c528095j7\" id=\"t37_260\" style=\"top: 58070px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.008) </span><span class=\"S427D S2AF6 S2 c5281bqpz\" id=\"t38_260\" style=\"top: 58070px; left: 732px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">19 </span><span class=\"S427E S2AF6 S2 c5282v4ld\" id=\"t39_260\" style=\"top: 58070px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">290 </span><span class=\"S427F S2AF4 S2 c52856gus\" id=\"t3_261\" style=\"top: 58618px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S4280 S2AF4 S2 c5286jwb4\" id=\"t4_261\" style=\"top: 58638px; left: 408px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">NEOTALENT </span><span class=\"S4281 S2AF4 S2 c5287aq9i\" id=\"t5_261\" style=\"top: 58638px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">COLLAB </span><span class=\"S4282 S2AF4 S2 c5288c0nv\" id=\"t6_261\" style=\"top: 58638px; left: 607px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">GTE </span><span class=\"S4283 S2AF4 S2 c5289m775\" id=\"t7_261\" style=\"top: 58638px; left: 697px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">IMS </span><span class=\"S4284 S2AF4 S2 c5290k1yq\" id=\"t8_261\" style=\"top: 58638px; left: 768px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase </span><span class=\"S4285 S2EAB S2 c5291ti1y\" id=\"t9_261\" style=\"top: 58669px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S4286 S2AF6 S2 c5292cz8q\" id=\"ta_261\" style=\"top: 58697px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">R\u00e9ditos </span><span class=\"S4287 S2AF6 S2 c5293rkm3\" id=\"tb_261\" style=\"top: 58697px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S4288 S2AF6 S2 c5294s68u\" id=\"tc_261\" style=\"top: 58697px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4289 S2AF6 S2 c5295s48r\" id=\"td_261\" style=\"top: 58697px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428A S2AF6 S2 c5296psz0\" id=\"te_261\" style=\"top: 58697px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S428B S2AF6 S2 c5297meqh\" id=\"tf_261\" style=\"top: 58697px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.184 </span><span class=\"S428C S2AF6 S2 c5298c9yb\" id=\"tg_261\" style=\"top: 58711px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Custos </span><span class=\"S428D S2AF6 S2 c5299kx8f\" id=\"th_261\" style=\"top: 58711px; left: 434px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.957) </span><span class=\"S428E S2AF6 S2 c5300h25y\" id=\"ti_261\" style=\"top: 58711px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S428F S2AF6 S2 c53017h5c\" id=\"tj_261\" style=\"top: 58711px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4290 S2AF6 S2 c5302pqpc\" id=\"tk_261\" style=\"top: 58711px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4291 S2AF6 S2 c53031dhg\" id=\"tl_261\" style=\"top: 58711px; left: 787px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(37.638) </span><span class=\"S4292 S2AF6 S2 c5304ngky\" id=\"tm_261\" style=\"top: 58729px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Resultados das atividades operacionais </span><span class=\"S4293 S2AF6 S2 c53054rzz\" id=\"tn_261\" style=\"top: 58729px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.227 </span><span class=\"S4294 S2AF6 S2 c5306v88j\" id=\"to_261\" style=\"top: 58729px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S4295 S2AF6 S2 c5307kn4b\" id=\"tp_261\" style=\"top: 58729px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S4296 S2AF6 S2 c5308hicf\" id=\"tq_261\" style=\"top: 58729px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4297 S2AF6 S2 c5309qmpf\" id=\"tr_261\" style=\"top: 58729px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5.546 </span><span class=\"S4298 S2AF6 S2 c53101kar\" id=\"ts_261\" style=\"top: 58747px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre o rendimento </span><span class=\"S4299 S2AF6 S2 c5311nloj\" id=\"tt_261\" style=\"top: 58747px; left: 441px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429A S2AF6 S2 c5312xcxr\" id=\"tu_261\" style=\"top: 58747px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429B S2AF6 S2 c5313vma5\" id=\"tv_261\" style=\"top: 58747px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429C S2AF6 S2 c53142uj8\" id=\"tw_261\" style=\"top: 58747px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S429D S2AF6 S2 c5315f422\" id=\"tx_261\" style=\"top: 58747px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.279) </span><span class=\"S429E S2AF6 S2 c53162afa\" id=\"ty_261\" style=\"top: 58766px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Result. das atividades operac., l\u00edquidos de imposto </span><span class=\"S429F S2AF6 S2 c5317nsjm\" id=\"tz_261\" style=\"top: 58766px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">3.948 </span><span class=\"S42A0 S2AF6 S2 c53183n19\" id=\"t10_261\" style=\"top: 58766px; left: 555px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">60 </span><span class=\"S42A1 S2AF6 S2 c5319t1cz\" id=\"t11_261\" style=\"top: 58766px; left: 637px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">259 </span><span class=\"S42A2 S2AF6 S2 c5320pf7p\" id=\"t12_261\" style=\"top: 58766px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42A3 S2AF6 S2 c5321fqn1\" id=\"t13_261\" style=\"top: 58766px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">4.267 </span><span class=\"S42A4 S2AF6 S2 c53228avv\" id=\"t14_261\" style=\"top: 58783px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42A5 S2AF6 S2 c5323liam\" id=\"t15_261\" style=\"top: 58783px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.760 </span><span class=\"S42A6 S2AF6 S2 c5324nbqk\" id=\"t16_261\" style=\"top: 58783px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">194 </span><span class=\"S42A7 S2AF6 S2 c5325tb4i\" id=\"t17_261\" style=\"top: 58783px; left: 628px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(190) </span><span class=\"S42A8 S2AF6 S2 c5326ywnj\" id=\"t18_261\" style=\"top: 58783px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S3D14 S2AF6 S2 c5327cwca\" id=\"t19_261\" style=\"top: 58783px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39.764 </span><span class=\"S42A9 S2AF6 S2 c5328cnja\" id=\"t1a_261\" style=\"top: 58798px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Imposto sobre a mais-valia na aliena\u00e7\u00e3o do Neg\u00f3cio </span><span class=\"S42AA S2AF6 S2 c5329wnjy\" id=\"t1b_261\" style=\"top: 58798px; left: 475px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AB S2AF6 S2 c5330dkql\" id=\"t1c_261\" style=\"top: 58798px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AC S2AF6 S2 c533151nb\" id=\"t1d_261\" style=\"top: 58798px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AD S2AF6 S2 c5332o16o\" id=\"t1e_261\" style=\"top: 58798px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AE S2AF6 S2 c5333ahbm\" id=\"t1f_261\" style=\"top: 58798px; left: 828px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42AF S2AF6 S2 c5334io1f\" id=\"t1g_261\" style=\"top: 58816px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">43.708 </span><span class=\"S42B0 S2AF6 S2 c5335ulua\" id=\"t1h_261\" style=\"top: 58816px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">254 </span><span class=\"S42B1 S2AF6 S2 c5336lg62\" id=\"t1i_261\" style=\"top: 58816px; left: 643px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">69 </span><span class=\"S42B2 S2AF6 S2 c5337mmqw\" id=\"t1j_261\" style=\"top: 58816px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B3 S2AF6 S2 c53386ygr\" id=\"t1k_261\" style=\"top: 58816px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">44.031 </span><span class=\"S42B4 S2EAB S2 c5339tdkp\" id=\"t1l_261\" style=\"top: 58847px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos e passivos das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42B5 S2AF6 S2 c5340i1iy\" id=\"t1m_261\" style=\"top: 58875px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42B6 S2C11 S2 c5341gltz\" id=\"t1n_261\" style=\"top: 58875px; left: 310px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42B7 S2AF6 S2 c53425n13\" id=\"t1o_261\" style=\"top: 58875px; left: 449px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42B8 S2AF6 S2 c5343n3rl\" id=\"t1p_261\" style=\"top: 58875px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42B9 S2AF6 S2 c5344kk6k\" id=\"t1q_261\" style=\"top: 58875px; left: 652px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BA S2AF6 S2 c5345izjs\" id=\"t1r_261\" style=\"top: 58875px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42BB S2AF6 S2 c53464ioq\" id=\"t1s_261\" style=\"top: 58875px; left: 803px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">1.373 </span><span class=\"S42BC S2AF6 S2 c5347cjk6\" id=\"t1t_261\" style=\"top: 58889px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos das opera\u00e7\u00f5es descontinuadas </span><span class=\"S42BD S2AF6 S2 c5348pfbk\" id=\"t1u_261\" style=\"top: 58889px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(590) </span><span class=\"S42BE S2AF6 S2 c5349uqgj\" id=\"t1v_261\" style=\"top: 58889px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42BF S2AF6 S2 c53501itx\" id=\"t1w_261\" style=\"top: 58889px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C0 S2AF6 S2 c5351ysin\" id=\"t1x_261\" style=\"top: 58889px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C1 S2AF6 S2 c5352ouxj\" id=\"t1y_261\" style=\"top: 58889px; left: 794px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.782) </span><span class=\"S42C2 S2AF6 S2 c5353x9y0\" id=\"t1z_261\" style=\"top: 58907px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">783 </span><span class=\"S42C3 S2AF6 S2 c5354wdcy\" id=\"t20_261\" style=\"top: 58907px; left: 546px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(60) </span><span class=\"S42C4 S2AF6 S2 c5355bomt\" id=\"t21_261\" style=\"top: 58907px; left: 617px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(1.132) </span><span class=\"S42C5 S2AF6 S2 c5356x0ct\" id=\"t22_261\" style=\"top: 58907px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42C6 S2AF6 S2 c5357q2fh\" id=\"t23_261\" style=\"top: 58907px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(409) </span><span class=\"S42C7 S2EAB S2 c5358bke2\" id=\"t24_261\" style=\"top: 58938px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxos de caixa das opera\u00e7\u00f5es descontinuadas: </span><span class=\"S42C8 S2AF6 S2 c5359mjf9\" id=\"t25_261\" style=\"top: 58966px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades Operacionais </span><span class=\"S42C9 S2AF6 S2 c53601d53\" id=\"t26_261\" style=\"top: 58966px; left: 460px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">300 </span><span class=\"S42CA S2AF6 S2 c5361n906\" id=\"t27_261\" style=\"top: 58966px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42CB S2AF6 S2 c5362b8b6\" id=\"t28_261\" style=\"top: 58966px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(28) </span><span class=\"S42CC S2AF6 S2 c5363qfyr\" id=\"t29_261\" style=\"top: 58966px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S42CD S2AF6 S2 c53642old\" id=\"t2a_261\" style=\"top: 58966px; left: 813px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">281 </span><span class=\"S42CE S2AF6 S2 c5365fizi\" id=\"t2b_261\" style=\"top: 58980px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Investimento </span><span class=\"S42CF S2C11 S2 c5366ji8i\" id=\"t2c_261\" style=\"top: 58980px; left: 312px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42D0 S2AF6 S2 c5367wl9f\" id=\"t2d_261\" style=\"top: 58980px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.323 </span><span class=\"S42D1 S2AF6 S2 c5368cutq\" id=\"t2e_261\" style=\"top: 58980px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42D2 S2AF6 S2 c5369btkw\" id=\"t2f_261\" style=\"top: 58980px; left: 650px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">2 </span><span class=\"S42D3 S2AF6 S2 c5370wia6\" id=\"t2g_261\" style=\"top: 58980px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D4 S2AF6 S2 c537156qw\" id=\"t2h_261\" style=\"top: 58980px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.537 </span><span class=\"S31A1 S2AF6 S2 c5372dqo0\" id=\"t2i_261\" style=\"top: 58994px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Fluxo das Atividades de Financiamento </span><span class=\"S42D5 S2AF6 S2 c5373s3de\" id=\"t2j_261\" style=\"top: 58994px; left: 452px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(377) </span><span class=\"S42D6 S2AF6 S2 c53743yo7\" id=\"t2k_261\" style=\"top: 58994px; left: 563px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D7 S2AF6 S2 c537568fh\" id=\"t2l_261\" style=\"top: 58994px; left: 641px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(9) </span><span class=\"S42D8 S2AF6 S2 c53761r00\" id=\"t2m_261\" style=\"top: 58994px; left: 740px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S42D9 S2AF6 S2 c5377mmxv\" id=\"t2n_261\" style=\"top: 58994px; left: 804px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(386) </span><span class=\"S42DA S2AF6 S2 c53784stk\" id=\"t2o_261\" style=\"top: 59013px; left: 443px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.246 </span><span class=\"S42DB S2AF6 S2 c5379lirf\" id=\"t2p_261\" style=\"top: 59013px; left: 549px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">212 </span><span class=\"S42DC S2AF6 S2 c53803hbz\" id=\"t2q_261\" style=\"top: 59013px; left: 634px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(35) </span><span class=\"S42DD S2AF6 S2 c5381yo0k\" id=\"t2r_261\" style=\"top: 59013px; left: 738px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">9 </span><span class=\"S37BA S2AF6 S2 c5382u21v\" id=\"t2s_261\" style=\"top: 59013px; left: 796px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">48.432 </span><span class=\"S42DE S2C11 S2 c5383jgea\" id=\"t2t_261\" style=\"top: 59044px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(1) </span><span class=\"S42DF S2AF6 S2 c53844hy2\" id=\"t2u_261\" style=\"top: 59044px; left: 104px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Inclui 1.130m\u20ac de Caixa e equivalentes a caixa. </span><span class=\"S42E0 S2C11 S2 c5385hnej\" id=\"t2v_261\" style=\"top: 59059px; left: 91px; height: 12px; position: absolute; font-size: 8px; font-weight: 400;\">(2) </span><span class=\"S42E1 S2AF6 S2 c5386y5tr\" id=\"t2w_261\" style=\"top: 59060px; left: 105px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Neotalent: inclui a considera\u00e7\u00e3o de 51.108m\u20ac, l\u00edquida do </span><span class=\"S42E2 S2EAB S2 c5387c42z\" id=\"t2x_261\" style=\"top: 59060px; left: 428px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E3 S2AF6 S2 c5388a3vm\" id=\"t2y_261\" style=\"top: 59060px; left: 456px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 2.978m\u20ac; GTE (NBMSIT): corresponde \u00e0 considera\u00e7\u00e3o de </span><span class=\"S42E4 S2AF6 S2 c53891gnx\" id=\"t2z_261\" style=\"top: 59075px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">5m\u20ac, deduzida do </span><span class=\"S42E5 S2EAB S2 c5390gcdw\" id=\"t30_261\" style=\"top: 59075px; left: 192px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cash </span><span class=\"S42E6 S2AF6 S2 c5391hco4\" id=\"t31_261\" style=\"top: 59075px; left: 219px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alienado de 3m\u20ac. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f20120": {
   "value": "<span class=\"S4309 S2AF4 S2 c5426kdq8\" id=\"t40_261\" style=\"top: 59460px; left: 63px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">39. </span><span class=\"S430A S2AF4 S2 c5427g1bd\" id=\"t41_261\" style=\"top: 59460px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Mensura\u00e7\u00f5es do justo valor de instrumentos financeiros </span><span class=\"S430B S2AF6 S2 c5428vbev\" id=\"t42_261\" style=\"top: 59487px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os ativos e passivos financeiros do Grupo registados pelo justo valor s\u00e3o os seguintes: </span><span class=\"S430C S2AF6 S2 c5429r3p3\" id=\"t43_261\" style=\"top: 59515px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Instrumentos financeiros derivados (ativos e passivos) \u2013 Referem-se aos </span><span class=\"S430D S2EAB S2 c5430zu3d\" id=\"t44_261\" style=\"top: 59515px; left: 503px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S430E S2AF6 S2 c5431va93\" id=\"t45_261\" style=\"top: 59515px; left: 557px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de taxa de c\u00e2mbio contratados com o objetivo de </span><span class=\"S430F S2AF6 S2 c5432ci33\" id=\"t46_261\" style=\"top: 59530px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mitigar a exposi\u00e7\u00e3o do Grupo ao risco de taxa de c\u00e2mbio (ver nota 15). Embora contratados com o objetivo de cobertura econ\u00f3mica de </span><span class=\"S4310 S2AF6 S2 c5433yf2c\" id=\"t47_261\" style=\"top: 59546px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">acordo com as pol\u00edticas de gest\u00e3o de risco do Grupo, as varia\u00e7\u00f5es do justo valor destes derivados s\u00e3o reconhecidas em resultados (ver </span><span class=\"S4311 S2AF6 S2 c5434a2n0\" id=\"t48_261\" style=\"top: 59561px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">nota 2.21). </span><span class=\"S4312 S2AF6 S2 c54355spd\" id=\"t49_261\" style=\"top: 59576px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ativos financeiros ao justo valor atrav\u00e9s de resultados \u2013 Nesta categoria encontram-se as participa\u00e7\u00f5es do Grupo em sociedades detidas </span><span class=\"S4313 S2AF6 S2 c5436c1qv\" id=\"t4a_261\" style=\"top: 59592px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">essencialmente atrav\u00e9s dos seus Fundos de Capital de Risco, FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital </span><span class=\"S4314 S2AF6 S2 c54373xrk\" id=\"t4b_261\" style=\"top: 59607px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">+Inova\u00e7\u00e3o, e as unidades de participa\u00e7\u00e3o no FCT - Fundo de compensa\u00e7\u00e3o do Trabalho (ver nota 9). </span><span class=\"S4315 S2AF6 S2 c54409rsi\" id=\"t3_262\" style=\"top: 59918px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo classifica os seus instrumentos financeiros de acordo com os 3 N\u00edveis de hierarquia do justo valor preconizados nas Normas: </span><span class=\"S4316 S2AF6 S2 c544162c7\" id=\"t4_262\" style=\"top: 59946px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 1: O justo valor dos instrumentos financeiros \u00e9 baseado em cota\u00e7\u00f5es de mercados l\u00edquidos ativos \u00e0 data de refer\u00eancia do balan\u00e7o. </span><span class=\"S4317 S2AF6 S2 c5442ksa4\" id=\"t5_262\" style=\"top: 59961px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 2: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4318 S2AF6 S2 c54434ahl\" id=\"t6_262\" style=\"top: 59976px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o. Os principais inputs dos modelos utilizados s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S2F8B S2AF6 S2 c54447789\" id=\"t7_262\" style=\"top: 59992px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 N\u00edvel 3: O justo valor dos instrumentos financeiros n\u00e3o \u00e9 determinado com base em cota\u00e7\u00f5es de mercado ativo, mas sim com recurso </span><span class=\"S4319 S2AF6 S2 c5445clxf\" id=\"t8_262\" style=\"top: 60007px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a modelos de avalia\u00e7\u00e3o, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado. </span><span class=\"S431A S2AF6 S2 c5446oqft\" id=\"t9_262\" style=\"top: 60035px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A 31 de dezembro de 2023 e 31 de dezembro de 2022, os ativos e passivos financeiros do Grupo mensurados e reconhecidos ao justo </span><span class=\"S431B S2AF6 S2 c5447w7wi\" id=\"ta_262\" style=\"top: 60050px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor numa base recorrente s\u00e3o como segue: </span><span class=\"S431C S2AF4 S2 c5448velw\" id=\"tb_262\" style=\"top: 60079px; left: 471px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S431D S2AF4 S2 c5449zxij\" id=\"tc_262\" style=\"top: 60079px; left: 694px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S431E S2AF4 S2 c5450t8uu\" id=\"td_262\" style=\"top: 60097px; left: 402px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S431F S2AF4 S2 c54516ym0\" id=\"te_262\" style=\"top: 60097px; left: 477px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4320 S2AF4 S2 c54526f6x\" id=\"tf_262\" style=\"top: 60097px; left: 551px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4321 S2AF4 S2 c5453u2it\" id=\"tg_262\" style=\"top: 60097px; left: 626px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 1 </span><span class=\"S4322 S2AF4 S2 c5454ocbq\" id=\"th_262\" style=\"top: 60097px; left: 700px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2 </span><span class=\"S4323 S2AF4 S2 c5455610t\" id=\"ti_262\" style=\"top: 60097px; left: 775px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 3 </span><span class=\"S4324 S2AF4 S2 c5456f0q5\" id=\"tj_262\" style=\"top: 60122px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos mensurados ao justo valor </span><span class=\"S4325 S2AF6 S2 c54574ep8\" id=\"tk_262\" style=\"top: 60136px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Ativos financ. ao justo valor atrav\u00e9s de resultados </span><span class=\"S4326 S2AF6 S2 c5458ovic\" id=\"tl_262\" style=\"top: 60136px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4327 S2AF6 S2 c545974ad\" id=\"tm_262\" style=\"top: 60136px; left: 523px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4328 S2AF6 S2 c5460w90w\" id=\"tn_262\" style=\"top: 60136px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4329 S2AF6 S2 c5461t7eo\" id=\"to_262\" style=\"top: 60136px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S432A S2AF6 S2 c5462nxbi\" id=\"tp_262\" style=\"top: 60136px; left: 746px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432B S2AF6 S2 c546339pw\" id=\"tq_262\" style=\"top: 60136px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S432C S2AF6 S2 c5464lp7n\" id=\"tr_262\" style=\"top: 60151px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S432D S2AF6 S2 c5465cflb\" id=\"ts_262\" style=\"top: 60151px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S432E S2AF6 S2 c5466lexb\" id=\"tt_262\" style=\"top: 60151px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S432F S2AF6 S2 c54674c9r\" id=\"tu_262\" style=\"top: 60151px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4330 S2AF6 S2 c5468ffbz\" id=\"tv_262\" style=\"top: 60151px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4331 S2AF6 S2 c5469kriu\" id=\"tw_262\" style=\"top: 60151px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4332 S2AF6 S2 c5470ht61\" id=\"tx_262\" style=\"top: 60151px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4333 S2AF6 S2 c5471vtw3\" id=\"ty_262\" style=\"top: 60169px; left: 433px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">608 </span><span class=\"S4334 S2AF6 S2 c5472hfz6\" id=\"tz_262\" style=\"top: 60169px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">246 </span><span class=\"S4335 S2AF6 S2 c5473gudf\" id=\"t10_262\" style=\"top: 60169px; left: 565px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S4336 S2AF6 S2 c5474bl32\" id=\"t11_262\" style=\"top: 60169px; left: 657px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">746 </span><span class=\"S4337 S2AF6 S2 c54752o7u\" id=\"t12_262\" style=\"top: 60169px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">763 </span><span class=\"S4338 S2AF6 S2 c54765ob5\" id=\"t13_262\" style=\"top: 60169px; left: 788px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S4339 S2AF4 S2 c54770zft\" id=\"t14_262\" style=\"top: 60194px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Passivos mensurados ao justo valor </span><span class=\"S433A S2AF6 S2 c54788vf7\" id=\"t15_262\" style=\"top: 60208px; left: 101px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Instrumentos financeiros derivados </span><span class=\"S433B S2AF6 S2 c5479rdyg\" id=\"t16_262\" style=\"top: 60208px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433C S2AF6 S2 c5480r53v\" id=\"t17_262\" style=\"top: 60208px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S433D S2AF6 S2 c5481l37e\" id=\"t18_262\" style=\"top: 60208px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433E S2AF6 S2 c54825kuc\" id=\"t19_262\" style=\"top: 60208px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S433F S2AF6 S2 c54832rnt\" id=\"t1a_262\" style=\"top: 60208px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4340 S2AF6 S2 c5484daen\" id=\"t1b_262\" style=\"top: 60208px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4341 S2AF6 S2 c548535qb\" id=\"t1c_262\" style=\"top: 60226px; left: 448px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4342 S2AF6 S2 c5486p47r\" id=\"t1d_262\" style=\"top: 60226px; left: 508px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">112 </span><span class=\"S4343 S2AF6 S2 c5487z179\" id=\"t1e_262\" style=\"top: 60226px; left: 597px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4344 S2AF6 S2 c5488kial\" id=\"t1f_262\" style=\"top: 60226px; left: 671px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4345 S2AF6 S2 c5489h0ws\" id=\"t1g_262\" style=\"top: 60226px; left: 731px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">260 </span><span class=\"S4346 S2AF6 S2 c5490mnw1\" id=\"t1h_262\" style=\"top: 60226px; left: 820px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">- </span><span class=\"S4347 S2AF6 S2 c5491mhl1\" id=\"t1i_262\" style=\"top: 60258px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui igualmente uma s\u00e9rie de instrumentos financeiros que n\u00e3o s\u00e3o mensurados pelo seu justo valor na demonstra\u00e7\u00e3o da </span><span class=\"S4348 S2AF6 S2 c5492mqa2\" id=\"t1j_262\" style=\"top: 60273px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posi\u00e7\u00e3o financeira. A 31 de dezembro de 2023, os justos valores desses instrumentos n\u00e3o diferem materialmente dos seus valores </span><span class=\"S305C S2AF6 S2 c549399nd\" id=\"t1k_262\" style=\"top: 60288px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">contabil\u00edsticos, uma vez que os juros a receber / a pagar se aproximam das taxas atuais de mercado ou os instrumentos s\u00e3o de curto </span><span class=\"S4349 S2AF6 S2 c54946248\" id=\"t1l_262\" style=\"top: 60304px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">prazo. </span><span class=\"S434A S2AF4 S2 c54955xj0\" id=\"t1m_262\" style=\"top: 60331px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A. Metodologias de valoriza\u00e7\u00e3o </span><span class=\"S434B S2AF6 S2 c54969duo\" id=\"t1n_262\" style=\"top: 60359px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Metodologias espec\u00edficas usadas na determina\u00e7\u00e3o do justo valor dos instrumentos financeiros incluem: </span><span class=\"S434C S2AF6 S2 c5497zglf\" id=\"t1o_262\" style=\"top: 60374px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para as unidades de participa\u00e7\u00e3o no FCT \u2013 o justo valor \u00e9 calculado com refer\u00eancia ao valor das Unidades de Participa\u00e7\u00e3o (UP's) \u00e0 data </span><span class=\"S434D S2AF6 S2 c5498q244\" id=\"t1p_262\" style=\"top: 60389px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de relato observ\u00e1vel no mercado (N\u00edvel 1 na hierarquia do justo valor). </span><span class=\"S434E S2AF6 S2 c5499y4ay\" id=\"t1q_262\" style=\"top: 60405px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para os instrumentos financeiros derivados (nomeadamente os </span><span class=\"S434F S2EAB S2 c550077xc\" id=\"t1r_262\" style=\"top: 60405px; left: 453px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">forwards </span><span class=\"S4350 S2AF6 S2 c5501x9sg\" id=\"t1s_262\" style=\"top: 60405px; left: 506px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">cambiais) \u2013 o justo valor \u00e9 calculado utilizando as cota\u00e7\u00f5es </span><span class=\"S4351 S2EAB S2 c5502diw4\" id=\"t1t_262\" style=\"top: 60420px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market-to-Market </span><span class=\"S4352 S2AF6 S2 c5503qtdt\" id=\"t1u_262\" style=\"top: 60420px; left: 195px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(MtM) disponibilizadas pelos intermedi\u00e1rios financeiros onde essas transa\u00e7\u00f5es foram efetuadas. Essas avalia\u00e7\u00f5es </span><span class=\"S4353 S2AF6 S2 c5504w4uu\" id=\"t1v_262\" style=\"top: 60435px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">representam a estimativa atual dos intermedi\u00e1rios do valor da transa\u00e7\u00e3o ou instrumento na data especificada (N\u00edvel 2 na hierarquia do </span><span class=\"S4354 S2AF6 S2 c5505kr0v\" id=\"t1w_262\" style=\"top: 60451px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">justo valor). </span><span class=\"S4355 S2AF6 S2 c5506njrl\" id=\"t1x_262\" style=\"top: 60466px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Para outros instrumentos financeiros (onde se incluem as participadas dos fundos FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR </span><span class=\"S4356 S2AF6 S2 c5507oimq\" id=\"t1y_262\" style=\"top: 60481px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase Capital +Inova\u00e7\u00e3o e da Novabase Capital S.C.R., S.A.) \u2013 o justo valor \u00e9 determinado com recurso a modelos de avalia\u00e7\u00e3o e </span><span class=\"S4357 S2AF6 S2 c5508rny7\" id=\"t1z_262\" style=\"top: 60497px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">teorias financeiras, cujos principais inputs n\u00e3o s\u00e3o observ\u00e1veis no mercado (N\u00edvel 3 na hierarquia do justo valor). \u00c9 utilizado o m\u00e9todo </span><span class=\"S4358 S2AF6 S2 c55094f1s\" id=\"t20_262\" style=\"top: 60512px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos fluxos de caixa descontados, considerando um plano de neg\u00f3cios de 5 anos estimado pela Gest\u00e3o. </span><span class=\"S4359 S2AF4 S2 c5510e77j\" id=\"t21_262\" style=\"top: 60539px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">B. Mensura\u00e7\u00f5es do justo valor usando inputs n\u00e3o observ\u00e1veis significativos (N\u00edvel 3) </span><span class=\"S435A S2AF6 S2 c5511tgpy\" id=\"t22_262\" style=\"top: 60567px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">A tabela seguinte apresenta a movimenta\u00e7\u00e3o nos instrumentos de N\u00edvel 3 para os exerc\u00edcios de 2023 e 2022: </span><span class=\"S435B S2AF4 S2 c5512552a\" id=\"t23_262\" style=\"top: 60596px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S435C S2AF4 S2 c55131lzk\" id=\"t24_262\" style=\"top: 60596px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S435D S2AF4 S2 c5514q6pg\" id=\"t25_262\" style=\"top: 60626px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 1 de janeiro </span><span class=\"S435E S2AF6 S2 c5515qznk\" id=\"t26_262\" style=\"top: 60626px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S435F S2AF6 S2 c5516v68t\" id=\"t27_262\" style=\"top: 60626px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">12.925 </span><span class=\"S4360 S2AF6 S2 c5517fe6y\" id=\"t28_262\" style=\"top: 60641px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aquisi\u00e7\u00f5es </span><span class=\"S4361 S2AF6 S2 c5518ard4\" id=\"t29_262\" style=\"top: 60641px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">208 </span><span class=\"S4362 S2AF6 S2 c551901v6\" id=\"t2a_262\" style=\"top: 60641px; left: 729px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">87 </span><span class=\"S4363 S2AF6 S2 c55206hcx\" id=\"t2b_262\" style=\"top: 60655px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Aliena\u00e7\u00f5es </span><span class=\"S4364 S2AF6 S2 c5521p6w5\" id=\"t2c_262\" style=\"top: 60655px; left: 622px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(396) </span><span class=\"S4365 S2AF6 S2 c55220eal\" id=\"t2d_262\" style=\"top: 60655px; left: 720px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(63) </span><span class=\"S4366 S2AF6 S2 c5523j7ja\" id=\"t2e_262\" style=\"top: 60669px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Efeito registado em resultados </span><span class=\"S4367 S2AF6 S2 c55240f2c\" id=\"t2f_262\" style=\"top: 60669px; left: 631px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">244 </span><span class=\"S4368 S2AF6 S2 c55253f8i\" id=\"t2g_262\" style=\"top: 60669px; left: 723px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">266 </span><span class=\"S4369 S2AF4 S2 c5526xjdu\" id=\"t2h_262\" style=\"top: 60687px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Saldo em 31 de dezembro </span><span class=\"S436A S2AF6 S2 c5527uv96\" id=\"t2i_262\" style=\"top: 60687px; left: 613px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.271 </span><span class=\"S436B S2AF6 S2 c5528a1e1\" id=\"t2j_262\" style=\"top: 60687px; left: 705px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13.215 </span><span class=\"S436C S2AF6 S2 c5529wyzs\" id=\"t2k_262\" style=\"top: 60719px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As aquisi\u00e7\u00f5es em 2023 referem-se ao investimento na Glarevision, S.A., na sequ\u00eancia da convers\u00e3o de presta\u00e7\u00f5es suplementares quase- </span><span class=\"S436D S2AF6 S2 c553063fy\" id=\"t2l_262\" style=\"top: 60734px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">capital, acrescida dos juros, em capital (ver nota 37, iii)). J\u00e1 as aliena\u00e7\u00f5es respeitam \u00e0 dissolu\u00e7\u00e3o do FCR Istart I, gerando uma menos- </span><span class=\"S436E S2AF6 S2 c5531yqys\" id=\"t2m_262\" style=\"top: 60750px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valia de 100m\u20ac (ver nota 31) e um encaixe de 296m\u20ac. </span><span class=\"S436F S2AF6 S2 c5532fzgm\" id=\"t2n_262\" style=\"top: 60777px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">As varia\u00e7\u00f5es l\u00edquidas do justo valor de instrumentos de N\u00edvel 3 registadas no exerc\u00edcio refletem essencialmente a valoriza\u00e7\u00e3o dos </span><span class=\"S4370 S2AF6 S2 c5533cra1\" id=\"t2o_262\" style=\"top: 60792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">investimentos na Feedzai, S.A. (239m\u20ac), Habit Analytics PT, Lda. (17m\u20ac) e Aixtel, S.A. (6m\u20ac), parcialmente anulada pela desvaloriza\u00e7\u00e3o </span><span class=\"S4371 S2AF6 S2 c5534wd2t\" id=\"t2p_262\" style=\"top: 60808px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do investimento na Globaleda, S.A. (-17m\u20ac). As varia\u00e7\u00f5es positivas do justo valor foram reconhecidas em resultados e inclu\u00eddas em </span><span class=\"S4372 S2AF6 S2 c5535ysiq\" id=\"t2q_262\" style=\"top: 60823px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2018Rendimentos financeiros\u2019 (ver nota 30), enquanto que as varia\u00e7\u00f5es negativas foram reconhecidas em resultados e inclu\u00eddas em \u2018Gastos </span><span class=\"S4373 S2AF6 S2 c55369vou\" id=\"t2r_262\" style=\"top: 60838px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">financeiros\u2019 (ver nota 31). </span><span class=\"S4374 S2AF6 S2 c55379ibx\" id=\"t2s_262\" style=\"top: 60866px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Durante o ano de 2023 n\u00e3o houve transfer\u00eancias entre os N\u00edveis 3 e 2 para a mensura\u00e7\u00e3o do justo valor. Tamb\u00e9m n\u00e3o foram efetuadas </span><span class=\"S4375 S2AF6 S2 c5538jjuu\" id=\"t2t_262\" style=\"top: 60881px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">altera\u00e7\u00f5es \u00e0s metodologias de valoriza\u00e7\u00e3o aplicadas desde 31 de dezembro de 2022. </span><span class=\"S4376 S2AF6 S2 c5541woba\" id=\"t3_263\" style=\"top: 61218px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Apresentam-se, de seguida, as informa\u00e7\u00f5es quantitativas sobre os inputs n\u00e3o observ\u00e1veis significativos usados na mensura\u00e7\u00e3o de justo </span><span class=\"S33D3 S2AF6 S2 c5542jqjv\" id=\"t4_263\" style=\"top: 61234px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">valor de N\u00edvel 3 da Feedzai, S.A., o principal ativo nesta categoria representando aproximadamente 89% do valor destes instrumentos a </span><span class=\"S4377 S2AF6 S2 c5543r9jt\" id=\"t5_263\" style=\"top: 61249px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31 de dezembro de 2023, bem como a rela\u00e7\u00e3o de alguns desses inputs com o justo valor. </span><span class=\"S4378 S2AF4 S2 c5544ulo2\" id=\"t6_263\" style=\"top: 61278px; left: 632px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Feedzai </span><span class=\"S4379 S2AF4 S2 c55454j3g\" id=\"t7_263\" style=\"top: 61296px; left: 583px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.23 </span><span class=\"S437A S2AF4 S2 c5546eixc\" id=\"t8_263\" style=\"top: 61296px; left: 675px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">31.12.22 </span><span class=\"S437B S2AF6 S2 c5547mmn7\" id=\"t9_263\" style=\"top: 61327px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de atualiza\u00e7\u00e3o (depois de imposto) </span><span class=\"S437C S2AF6 S2 c5548ghh6\" id=\"ta_263\" style=\"top: 61327px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">16,1% </span><span class=\"S437D S2AF6 S2 c5549ngap\" id=\"tb_263\" style=\"top: 61327px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">13,7% </span><span class=\"S437E S2AF6 S2 c5550e3qg\" id=\"tc_263\" style=\"top: 61341px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento na perpetuidade </span><span class=\"S437F S2AF6 S2 c5551rvne\" id=\"td_263\" style=\"top: 61341px; left: 596px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4380 S2AF6 S2 c5552nglg\" id=\"te_263\" style=\"top: 61341px; left: 689px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">0,5% </span><span class=\"S4381 S2AF6 S2 c5553722k\" id=\"tf_263\" style=\"top: 61355px; left: 114px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Taxa de crescimento anual m\u00e9dia do volume de neg\u00f3cios </span><span class=\"S4382 S2AF6 S2 c5554lgeh\" id=\"tg_263\" style=\"top: 61355px; left: 593px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">41,3% </span><span class=\"S4383 S2AF6 S2 c5555oaz9\" id=\"th_263\" style=\"top: 61355px; left: 685px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">32,6% </span><span class=\"S4384 S2AF6 S2 c5556adur\" id=\"ti_263\" style=\"top: 61385px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">De acordo com as an\u00e1lises de sensibilidade efetuadas, um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 1 p.p. no WACC resultaria numa varia\u00e7\u00e3o </span><span class=\"S4385 S2AF6 S2 c5557u6s4\" id=\"tj_263\" style=\"top: 61400px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do justo valor da Feedzai, S.A. de cerca de -871m\u20ac e +1.001m\u20ac, respetivamente. J\u00e1 um poss\u00edvel aumento ou diminui\u00e7\u00e3o de 0,5 p.p. na </span><span class=\"S4386 S2AF6 S2 c5558o80v\" id=\"tk_263\" style=\"top: 61415px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">taxa de crescimento impl\u00edcita no c\u00e1lculo do Valor Terminal ('Terminal Value') da avalia\u00e7\u00e3o, com todas as outras vari\u00e1veis constantes, </span><span class=\"S4387 S2AF6 S2 c55591nfo\" id=\"tl_263\" style=\"top: 61431px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">resultaria numa varia\u00e7\u00e3o do justo valor de cerca de +281m\u20ac e -263m\u20ac, respetivamente. </span><span class=\"S4388 S2AF6 S2 c556024g7\" id=\"tm_263\" style=\"top: 61458px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">O Grupo possui uma equipa respons\u00e1vel pelas mensura\u00e7\u00f5es de justo valor de N\u00edvel 3 das participadas detidas essencialmente pelos fundos </span><span class=\"S4389 S2AF6 S2 c5561le87\" id=\"tn_263\" style=\"top: 61473px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">FCR NB Capital Inova\u00e7\u00e3o e Internacionaliza\u00e7\u00e3o e FCR Novabase Capital +Inova\u00e7\u00e3o, que reporta diretamente ao </span><span class=\"S438A S2EAB S2 c5562crj2\" id=\"to_263\" style=\"top: 61473px; left: 710px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Chief Financial Officer </span><span class=\"S438B S2AF6 S2 c5563n7xf\" id=\"tp_263\" style=\"top: 61489px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">(CFO). As discuss\u00f5es dos processos e resultados das valoriza\u00e7\u00f5es s\u00e3o realizadas entre o CFO e a equipa de avalia\u00e7\u00e3o pelo menos uma vez </span><span class=\"S438C S2AF6 S2 c5564bczh\" id=\"tq_263\" style=\"top: 61504px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a cada seis meses, de acordo com os per\u00edodos semestrais de relato do Grupo ao mercado. </span><span class=\"S438D S2AF6 S2 c55650tzs\" id=\"tr_263\" style=\"top: 61532px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Os principais inputs de N\u00edvel 3 usados pelo Grupo na mensura\u00e7\u00e3o do justo valor de instrumentos financeiros s\u00e3o determinados e avaliados </span><span class=\"S438E S2AF6 S2 c5566nrme\" id=\"ts_263\" style=\"top: 61547px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">como segue: </span><span class=\"S438F S2AF6 S2 c55671ui4\" id=\"tt_263\" style=\"top: 61562px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de atualiza\u00e7\u00e3o: S\u00e3o determinadas atrav\u00e9s do c\u00e1lculo do custo m\u00e9dio ponderado do capital (</span><span class=\"S4390 S2EAB S2 c556804r4\" id=\"tu_263\" style=\"top: 61562px; left: 645px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Weighted Average Cost of Capital</span><span class=\"S4391 S2AF6 S2 c55698w31\" id=\"tv_263\" style=\"top: 61562px; left: 832px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, </span><span class=\"S4392 S2AF6 S2 c5570xbt3\" id=\"tw_263\" style=\"top: 61578px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u201cWACC\u201d) para cada participada em cada Fundo. Para o c\u00e1lculo do custo de capital do WACC, o retorno do ativo isento de risco corresponde </span><span class=\"S4393 S2AF6 S2 c5571onks\" id=\"tx_263\" style=\"top: 61593px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">ao rendimento m\u00e9dio das Obriga\u00e7\u00f5es de Portugal a 10 anos nos \u00faltimos 5 anos \u00e0 avalia\u00e7\u00e3o (</span><span class=\"S4394 S2EAB S2 c5572agrk\" id=\"ty_263\" style=\"top: 61593px; left: 599px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free</span><span class=\"S4395 S2AF6 S2 c55731zgr\" id=\"tz_263\" style=\"top: 61593px; left: 647px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">), acrescido do pr\u00e9mio de risco de </span><span class=\"S4396 S2AF6 S2 c5574c21r\" id=\"t10_263\" style=\"top: 61608px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Portugal (</span><span class=\"S4397 S2EAB S2 c557570dt\" id=\"t11_263\" style=\"top: 61608px; left: 145px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Market Risk Premium</span><span class=\"S4398 S2AF6 S2 c5576yp52\" id=\"t12_263\" style=\"top: 61608px; left: 263px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) aquando da avalia\u00e7\u00e3o, onde o fator de risco referente \u00e0 participada (</span><span class=\"S4399 S2EAB S2 c5577cuws\" id=\"t13_263\" style=\"top: 61608px; left: 658px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S439A S2AF6 S2 c557870ki\" id=\"t14_263\" style=\"top: 61608px; left: 683px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">) \u00e9 obtido atrav\u00e9s da m\u00e9dia </span><span class=\"S439B S2AF6 S2 c5579ns36\" id=\"t15_263\" style=\"top: 61623px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de empresas compar\u00e1veis cotadas nos mercados acionistas. Por fim, \u00e9 ainda adicionado ao custo de capital um pr\u00e9mio de risco </span><span class=\"S439C S2AF6 S2 c5580stxc\" id=\"t16_263\" style=\"top: 61639px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">conservador (</span><span class=\"S439D S2EAB S2 c5581n7nf\" id=\"t17_263\" style=\"top: 61639px; left: 165px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa</span><span class=\"S439E S2AF6 S2 c558213kd\" id=\"t18_263\" style=\"top: 61639px; left: 187px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">). A componente </span><span class=\"S439F S2EAB S2 c5583ndgu\" id=\"t19_263\" style=\"top: 61639px; left: 283px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">alfa </span><span class=\"S43A0 S2AF6 S2 c5584l8sg\" id=\"t1a_263\" style=\"top: 61639px; left: 308px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">reflete os fatores que n\u00e3o s\u00e3o capturados atrav\u00e9s do </span><span class=\"S43A1 S2EAB S2 c5585w42d\" id=\"t1b_263\" style=\"top: 61639px; left: 604px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">beta</span><span class=\"S43A2 S2AF6 S2 c5586aew4\" id=\"t1c_263\" style=\"top: 61639px; left: 629px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">, ou seja, ajusta o custo </span><span class=\"S43A3 S2AF6 S2 c5587azpq\" id=\"t1d_263\" style=\"top: 61639px; left: 771px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de capital a </span><span class=\"S43A4 S2AF6 S2 c55889t2q\" id=\"t1e_263\" style=\"top: 61654px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos da empresa, riscos n\u00e3o sistem\u00e1ticos ou idiossincr\u00e1ticos. Para o c\u00e1lculo do custo da d\u00edvida financeira de cada participada, </span><span class=\"S43A5 S2AF6 S2 c5589fxmo\" id=\"t1f_263\" style=\"top: 61669px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u00e9 utilizado o </span><span class=\"S43A6 S2EAB S2 c5590powo\" id=\"t1g_263\" style=\"top: 61669px; left: 164px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">risk-free </span><span class=\"S43A7 S2AF6 S2 c55912cl3\" id=\"t1h_263\" style=\"top: 61669px; left: 215px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do custo de capital, ao qual \u00e9 adicionado um </span><span class=\"S43A8 S2EAB S2 c5592q7dx\" id=\"t1i_263\" style=\"top: 61669px; left: 469px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">spread </span><span class=\"S43A9 S2AF6 S2 c5593pdfx\" id=\"t1j_263\" style=\"top: 61669px; left: 510px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">consoante o </span><span class=\"S43AA S2EAB S2 c5594arkw\" id=\"t1k_263\" style=\"top: 61669px; left: 581px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">rating </span><span class=\"S43AB S2AF6 S2 c5595syvp\" id=\"t1l_263\" style=\"top: 61669px; left: 618px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">de risco da participada a avaliar, sendo </span><span class=\"S43AC S2AF6 S2 c5596qpxd\" id=\"t1m_263\" style=\"top: 61685px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">posteriormente deduzido o valor da taxa de imposto sobre o rendimento a pagar. </span><span class=\"S43AD S2AF6 S2 c5597w9pp\" id=\"t1n_263\" style=\"top: 61700px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento do volume de neg\u00f3cios: A evolu\u00e7\u00e3o deste indicador \u00e9 feita de forma individual para cada participada ap\u00f3s uma </span><span class=\"S43AE S2AF6 S2 c5598owr6\" id=\"t1o_263\" style=\"top: 61715px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">an\u00e1lise profunda da evolu\u00e7\u00e3o do neg\u00f3cio de cada empresa bem como das suas perspetivas de crescimento. As perspetivas de crescimento </span><span class=\"S43AF S2AF6 S2 c5599uv60\" id=\"t1p_263\" style=\"top: 61731px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">do mercado como um todo onde a participada atua s\u00e3o tamb\u00e9m tidas em conta, tendo em considera\u00e7\u00e3o n\u00e3o s\u00f3 o crescimento do pr\u00f3prio </span><span class=\"S43B0 S2AF6 S2 c5600dr7f\" id=\"t1q_263\" style=\"top: 61746px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">mercado mas tamb\u00e9m a evolu\u00e7\u00e3o do produto da participada e o seu </span><span class=\"S43B1 S2EAB S2 c5601rz3v\" id=\"t1r_263\" style=\"top: 61746px; left: 467px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">fit </span><span class=\"S43B2 S2AF6 S2 c5602cho8\" id=\"t1s_263\" style=\"top: 61746px; left: 484px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">no mercado e perspetivas de expans\u00e3o para novos mercados. </span><span class=\"S43B3 S2AF6 S2 c5603x3z4\" id=\"t1t_263\" style=\"top: 61761px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Taxas de crescimento na perpetuidade: Em todas as participadas a taxa de crescimento na perpetuidade \u00e9 +0,5%. </span><span class=\"S43B4 S2AF6 S2 c56042kiq\" id=\"t1u_263\" style=\"top: 61776px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">\u2022 Ajustamentos de risco espec\u00edficos para as contrapartes (incluindo pressupostos sobre a probabilidade de </span><span class=\"S43B5 S2EAB S2 c5605u410\" id=\"t1v_263\" style=\"top: 61776px; left: 676px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">default</span><span class=\"S43B6 S2AF6 S2 c5606ygks\" id=\"t1w_263\" style=\"top: 61776px; left: 717px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">): Os ajustamentos de </span><span class=\"S43B7 S2AF6 S2 c5607gp7f\" id=\"t1x_263\" style=\"top: 61792px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">riscos espec\u00edficos s\u00e3o maioritariamente refletidos nas taxas de desconto calculadas para cada participada. A equipa de avalia\u00e7\u00e3o da </span><span class=\"S43B8 S2AF6 S2 c5608obh2\" id=\"t1y_263\" style=\"top: 61807px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Novabase analisa os diversos riscos de cada participada de forma individualizada refletindo os necess\u00e1rios ajustamentos no WACC, sempre </span><span class=\"S43B9 S2AF6 S2 c56097ejg\" id=\"t1z_263\" style=\"top: 61822px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">que se justifique. </span><span class=\"S43BA S2AF6 S2 c5610xpmi\" id=\"t20_263\" style=\"top: 61850px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">Quaisquer altera\u00e7\u00f5es no justo valor dos instrumentos financeiros dos N\u00edveis 2 e 3 s\u00e3o analisadas no final de cada per\u00edodo de relato durante </span><span class=\"S43BB S2AF6 S2 c5611tzk7\" id=\"t21_263\" style=\"top: 61865px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">a discuss\u00e3o de avalia\u00e7\u00e3o semestral entre o CFO e a equipa de avalia\u00e7\u00e3o. No \u00e2mbito dessa discuss\u00e3o, \u00e9 tido em considera\u00e7\u00e3o se os inputs </span><span class=\"S43BC S2AF6 S2 c5612ta0q\" id=\"t22_263\" style=\"top: 61880px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">dos modelos utilizados inicialmente na sua mensura\u00e7\u00e3o, passaram por exemplo a ser observ\u00e1veis e se os mesmos t\u00eam ader\u00eancia face ao </span><span class=\"S43BD S2AF6 S2 c56136q04\" id=\"t23_263\" style=\"top: 61896px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">instrumento financeiro em an\u00e1lise. Caso os inputs sejam observ\u00e1veis e representativos, a Novabase altera a categoria de N\u00edvel 3 para </span><span class=\"S43BE S2AF6 S2 c56143u8i\" id=\"t24_263\" style=\"top: 61911px; left: 91px; height: 18px; position: absolute; font-size: 12px; font-weight: 400;\">N\u00edvel 2. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f20381": {
   "value": "<span class=\"S43DB S2AF6 S2 c5646nud5\" id=\"t8_264\" style=\"top:204px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">(ii) O total das remunera\u00e7\u00f5es do Revisor Oficial de Contas no ano de 2023 foi de 140.428 Euros, do qual 132.500 Euros correspondem a </span><span class=\"S43DC S2AF6 S2 c5647proh\" id=\"t9_264\" style=\"top:219px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">servi\u00e7os de revis\u00e3o legal de contas, 5.000 Euros s\u00e3o relativos a servi\u00e7os de garantia de fiabilidade que dizem respeito \u00e0 emiss\u00e3o de </span><span class=\"S43DD S2AF6 S2 c56486k61\" id=\"ta_264\" style=\"top:235px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">relat\u00f3rios de garantia limitada e razo\u00e1vel de fiabilidade referentes a candidatura a incentivo no \u00e2mbito do PRR e 2.928 Euros s\u00e3o relativos </span><span class=\"S43DE S2AF6 S2 c5649vpza\" id=\"tb_264\" style=\"top:250px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">a outros servi\u00e7os que n\u00e3o de revis\u00e3o de contas que respeitam \u00e0 inscri\u00e7\u00e3o de colaboradores da Novabase numa sess\u00e3o de forma\u00e7\u00e3o </span><span class=\"S43DF S2AF6 S2 c56500z4l\" id=\"tc_264\" style=\"top:265px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">ministrada pela KPMG a diversos clientes sobre ESG e \u00e0 presta\u00e7\u00e3o de servi\u00e7os de procedimentos acordados relativos \u00e0 avalia\u00e7\u00e3o da </span><span class=\"S43E0 S2AF6 S2 c5651ugua\" id=\"td_264\" style=\"top:281px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">capacidade de financiamento da entidade no \u00e2mbito de candidatura a PRR (2022: 123.300 Euros relativos a servi\u00e7os de revis\u00e3o legal de </span><span class=\"S43E1 S2AF6 S2 c5652xi1u\" id=\"te_264\" style=\"top:296px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">contas e 4.000 Euros relativos a pareceres de cis\u00e3o-fus\u00e3o e liquida\u00e7\u00e3o exigidos por lei nos termos das disposi\u00e7\u00f5es legais do C\u00f3digo das </span><span class=\"S43E2 S2AF6 S2 c5653ukb3\" id=\"tf_264\" style=\"top:311px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Sociedades Comerciais); </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "f20392": {
   "value": "<span class=\"S43E5 S2AF4 S2 c5656b8q8\" id=\"ti_264\" style=\"top:384px;left:63px;height:18px;position:absolute;font-size:12px;font-weight:400;\">42. </span><span class=\"S43E6 S2AF4 S2 c5657n79g\" id=\"tj_264\" style=\"top:384px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Eventos subsequentes ao fim do exerc\u00edcio </span><span class=\"S43E7 S2AF6 S2 c5658b3rc\" id=\"tk_264\" style=\"top:412px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">Em 2024, at\u00e9 \u00e0 emiss\u00e3o do presente relat\u00f3rio, ocorreram os seguintes factos relevantes: </span><span class=\"S43E8 S2AF4 S2 c56593jta\" id=\"tl_264\" style=\"top:440px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 Participa\u00e7\u00e3o qualificada </span><span class=\"S43E9 S2AF6 S2 c5660ex34\" id=\"tm_264\" style=\"top:467px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">No dia 12 de fevereiro de 2024, a Novabase divulgou ao mercado que recebeu uma comunica\u00e7\u00e3o do Fundo Isatis Investment Classic Blue, </span><span class=\"S43EA S2AF6 S2 c5661ysr0\" id=\"tn_264\" style=\"top:482px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">nos termos da qual se informa que o referido Fundo passou a deter uma participa\u00e7\u00e3o qualificada de 5% no capital social da Novabase. </span><span class=\"S43EB S2AF4 S2 c5662i3gv\" id=\"to_264\" style=\"top:510px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">\u2022 Remunera\u00e7\u00e3o aos acionistas at\u00e9 1,79 Euros por a\u00e7\u00e3o </span><span class=\"S43EC S2AF6 S2 c5663vd3k\" id=\"tp_264\" style=\"top:537px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">No dia 15 de fevereiro de 2024, a Novabase anunciou a inten\u00e7\u00e3o do seu Conselho de Administra\u00e7\u00e3o de propor \u00e0 Assembleia Geral anual </span><span class=\"S43ED S2AF6 S2 c5664g0xq\" id=\"tq_264\" style=\"top:553px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">de 2024 o pagamento de uma remunera\u00e7\u00e3o acionista de at\u00e9 1,79 Euros por a\u00e7\u00e3o, apenas sujeito a eventuais ajustamentos por </span><span class=\"S43EE S2AF6 S2 c5665vt7c\" id=\"tr_264\" style=\"top:568px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">configura\u00e7\u00e3o concreta final das rubricas do balan\u00e7o. Este valor corresponde \u00e0 distribui\u00e7\u00e3o de at\u00e9 46,3 Milh\u00f5es de Euros aos acionistas, </span><span class=\"S43EF S2AF6 S2 c5666pdcg\" id=\"ts_264\" style=\"top:583px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">um montante equivalente a cerca de 98,4% do resultado l\u00edquido consolidado do exerc\u00edcio 2023. </span><span class=\"S43F0 S2AF6 S2 c5667z86b\" id=\"tt_264\" style=\"top:611px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">O mesmo comunicado informa que o Conselho de Administra\u00e7\u00e3o encontra-se a avaliar a possibilidade de a referida remunera\u00e7\u00e3o ser </span><span class=\"S43F1 S2AF6 S2 c5668qu73\" id=\"tu_264\" style=\"top:626px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">paga, total ou parcialmente, em esp\u00e9cie, em novas a\u00e7\u00f5es da Novabase a emitir para o efeito, da mesma categoria das j\u00e1 existentes, por </span><span class=\"S43F2 S2AF6 S2 c56693cqe\" id=\"tv_264\" style=\"top:642px;left:91px;height:18px;position:absolute;font-size:12px;font-weight:400;\">op\u00e7\u00e3o do acionista que expresse essa inten\u00e7\u00e3o \u00e0 Sociedade, em moldes a anunciar at\u00e9 \u00e0 Convocat\u00f3ria. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "pt",
    "entity": "scheme:549300J0TPYCTYE0CL94",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}