7/24/2019 Significado Contas e Rubricas Das DF

1/14

A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 1 14

P A F M M M, ISCEIL.

S C R

D

C F I

LG, LFC, LE, LGIL, LGM, LGRH

2013/2014

P A F

M M M

C

S C R D F

L CB

O B

D R N (DRN)

O DRN

D F C (DFC)

O DFC

D A C P (DACP)

O DACP

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 2 14

P A F M M M, ISCEIL.

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7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 4 14

P A F M M M, ISCEIL.

O B

: A

. E

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(1) C ,

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C

.

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NCRF 11 P I.

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I C NCRF 12 I A.

(4)

R ,

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M A.

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C

NCRF 17 A, .

(6) : C

, ,

, ,

(MEP), . E NCRF

13 I E C I , NCRF 14

C A E NCRF 15 I S C.

(7)

C

, (MEP),

NCRF 13 I E C I

A, NCRF 14 C A E, NCRF 15 I

S C NCRF 27 I F.

(8) / R

,

.

(9) R

NCRF 27 I F,

.

(10)

C NCRF 25 I .

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 5 14

P A F M M M, ISCEIL.

(11) R

NCRF 18 I, , NCRF 17

A.

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NCRF 17 A, .

(13)

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, , ,

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( F)

( F ) ,

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,

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O D.

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, NCRF 2

D F C.

C

(23)

C

NCRF 27 I

. C

.

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 6 14

P A F M M M, ISCEIL.

(24) () C

, ,

. E NCRF 27 I F.

(25) C ,

, ,

NCRF 27 I F.

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NCRF 27 I F.

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(28)

C ,

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NCRF 27 I F.

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( ), ( ).

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NCRF 3 A P N C R F.

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.

(34)

C ,

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A I .

P

(35) C , NCRF 21

P, P C A C, NCRF 26 M A.

(36) C

, NCRF 27 I F. A

, NCRF 9 L.

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 7 14

P A F M M M, ISCEIL.

(37) C

, NCRF 28 B E. S,

, ,

,

.

(38)

C, ,

NCRF 25 I R.

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,

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C

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I F.

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C ,

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, E

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C , , NCRF 27 I F.

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R , ( )

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, , .

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, NCRF 27 I F.

(48)

R

NCRF 27 I F

.

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 8 14

P A F M M M, ISCEIL.

D

: ..

ED

EDIE E GA 1

(1) +

S (2) +

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(4) +/

(5) +

C (6)

F (7)

G (8)

I (/) (9) /+

I (/) (10) /+

P ( /) (11) /+

I / (/) (12) /+

A/ (13) +/

O (14) +

O (15)

, =

G/ (16) /+

I / (/) (17) /+

( ) =

J (18) +

J (19)

=

I (20) /+

(21) =

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 9 14

P A F M M M, ISCEIL.

O D (DRN)

R G

(1)

C

, NCRF 20 R NCRF 19 C

C.

(2) C

, NCRF 22 C S G

D A G.

(3) / ,

C ,

NCRF 13 I E C I A

NCRF 15 I S C.

(4)

E

, , .

(5) C

, NCRF 6 A I, NCRF 7 A F , NCRF 11

P I NCRF 18 I.

(6)

R

,

, ,

NCRF 18 I NCRF 19 C C,

NCRF 20 R.

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. S

NCRF 18 I, NCRF 19 C C NCRF 20 R.

(8) C

, NCRF 28 B E.

(9)

(/) S

/ , (

) . N NCRF 18 I.

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, ( )

. S NCRF 27 I F ,

, NCRF 20 R.

(11)

(/) C ,

, NCRF 21 P,

P C A C.

(12)

/ (/) E

, (

)

7/24/2019 Significado Contas e Rubricas Das DF

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A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 10 14

P A F M M M, ISCEIL.

( ). A NCRF 12

I A NCRF 27 I F.

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NCRF 11 P I, NCRF 17 A NCRF 27

I F.

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.

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.

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NCRF 7 A F , NCRF 9 L NCRF 11 P I.

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, (

)

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(18) C

. S NCRF 27

I F , , NCRF 20 R.

(19)

C

. R NCRF 27 I F, NCRF 9

L , , NCRF 10 C E O.

(20)

C , , NCRF

25 I R.

(21) : R

(, IRC).

7/24/2019 Significado Contas e Rubricas Das DF

11/14

A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 11 14

P A F M M M, ISCEIL.

D M

: ..

ED

ECEBIE E AGE 1

F R (1) +

P (2)

P (3)

C +/

P/ (4) /+

O / (5) +/

F (1) +/

F

: (6)

A

A

I

O

: (7)

A +

A +

I +

O +

S +

J +

D +

F (2) +/

F

:

F (8) +

R (9) +

C (10) +

D (11) +

O (12) +

:

F (13)

J (14)

D (15) R (16)

O (17)

F (3) +/

(1+2+3) +/

E +/

C

C

7/24/2019 Significado Contas e Rubricas Das DF

12/14

A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 12 14

P A F M M M, ISCEIL.

O D (DFC)

R P

(1)

C ,

) ), 10, NCRF 2.

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, ), 10, NCRF 2.

(3) C ,

), 10, NCRF 2.

(4) / C

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), 10, NCRF 2.

(5)

/C

, , 911 NCRF 2.

(6) C , ,

,

,

), ), ) ), 12, NCRF 2.

(7) C ,

, ,

, , ), ), ) ),

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(8)

), 13, NCRF 2.

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), 13, NCRF 2.

(10) D

), 13, NCRF 2.

(11) C , 13 NCRF 2.

(12) ( ) C

, 13 NCRF 2.

(13)

( )N

), 13, NCRF 2.(14)

O

13 25, NCRF 2.

(15) ( ) C

26 NCRF 2.

(16)

Q

, ) 13, NCRF 2.

(17) , 13 23 26 NCRF

2, .

7/24/2019 Significado Contas e Rubricas Das DF

13/14

A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 13 14

P A F M M M, ISCEIL.

D (I ) A C P N

DECI

C

C

A()

A

E

I ICI D EID 1

AEAE ED

P (1)

A (2)

D (3)

R

(4)

E

(5)

A (6)

O (7)

2

EAD ID D ED 3

EAD IEGA 4=2+3

EAE C/ DEEE DE CAIA ED

R (8)

R (9)

D (10)

E (11)

O (12)

5

I FI D EID 6=1+2+3+5

7/24/2019 Significado Contas e Rubricas Das DF

14/14

A L 2013/2014. D LG, LFC, LE, LGIL, LGM, LGRH. P 14 14

P A F M M M, ISCEIL.

O D

(DACP)

A

(1) C

. R SNC NCRF 3 A

NCRF. E .

(2)

C ,

NCRF 4 P , , NCRF,

.

(3)

C

, ,

NCRF 23 O .

(4)

S ( ),

, ,

NCRF 6 A NCRF 7 A .

(5)

S

,

NCRF 6 A NCRF 7

A .

(6)

C

,

NCRF 25 I .

(7)

C

.

(8)

C . R

NCRF 27 I .

(9) C

, NCRF 27 I .

(10)

C ,

. R NCRF 27 I .

(11)

C , , . R NCRF 27 I

F.

(12)

C

.

F: C N C (2009),

.