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CTT-Correios de Portugal

Annual Report Apr 11, 2014

1911_10-k_2014-04-11_c918783b-7a04-4ce9-9705-b96ef64937fa.pdf

Annual Report

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Annual Report

2013

Portugal Telecom, SGPS, S.A.

Public Company - Avenida Fontes Pereira de Melo, 40 •1069-300 Lisboa - Share capital: Euro 26,895,375

Registered in the Conservatory of the Commercial Registry of Lisbon and Collective Person under no. 503 215 058

Annual Report 2013

MANAGEMENT REPORT

INTRODUCTION 3
BUSINESS OVERVIEW 3
LEGAL INFORMATION 3
2013 EVENTS AND RECENT DEVELOPMENTS 3
PROPOSAL FOR APLICATION OF PROFITS 3
STANDALONE FINANCIAL STATEMENTS 7
QUALIFIED HOLDINGS 66
LIST OF THE HOLDINGS PURSUANT TO THE TERMS OF ARTICLE 447 OF
THE PORTUGUESE COMMERCIAL COMPANIES CODE 71
REPORT AND OPINION OF THE AUDIT COMMITTEE 95
STATUTORY AUDITOR'S REPORT 99
INDEPENDENT AUDITOR'S REPORT 102

Management Report

Introduction

Portugal Telecom, SGPS, S.A. ("Portugal Telecom" or "Company") and its subsidiaries, joint ventures and associated companies, which represent its corporate Group ("Portugal Telecom Group" or "Group"), operate primarily in the telecommunications sector, in Portugal, Brazil and several other countries in Africa and Asia. The Group operates in Brazil mainly through Oi and Contax, following the investments acquired in these entities in March 2011. The consolidated annual report of the Company provides a detailed explanation of its consolidated activity and the evolution of its businesses for the year ended 31 December 2013 and, as such, we propose to the shareholders the analysis of that report in conjunction with this report.

Business overview

Apart from management of investments, the Company did not conduct directly any other business activity.

Legal Information

  • There are no outstanding amounts overdue to the Portuguese State and the Portuguese Social Security System.
  • The Company did not enter into any material businesses or transactions with the members of its Board of Directors and the Audit Committee, except for those mentioned in Note 48 to the Consolidated Financial Statements as at 31 December 2013.

2013 events and recent developments

The events of the year ended 31 December 2013 and recent developments are described in the 2013 Consolidated Annual Report of Portugal Telecom.

Proposal for application of profits

Considering that:

  • A) Net profit for the year ended 31 December 2013 amounted to Euro 341,808,031;
  • B) On 14 August 2013, the Board of Directors of Portugal Telecom approved a new shareholder remuneration policy for fiscal years 2013 and 2014 that consists exclusively in the payment of an annual cash dividend of Euro 0.10 per share.

The Board of Directors proposes that:

    1. Considering the net income for the year amounting to Euro 341,808,031, we propose that a total of Euro 89,651,250 be paid to shareholders, corresponding to Euro 0.10 per share, in respect of the total number of issued shares and that the remaining amount of net income be transferred to retained earnings;
    1. Taking into account the proposal included in the agenda of the Shareholder's Meeting, it will not be possible to accurately determine the number of own shares that will be in treasury on the date of the above mentioned payment without limiting the Company's intervention ability, we propose that, in the distribution of the overall sum of Euro 89,651,250, as provided for in the foregoing paragraph, calculated on the basis of an unit amount per issued share (in this case, Euro 0.10 per share), the following be observed:
  • a) Each issued share shall be paid the unit amount of Euro 0.10;
  • b) The amount corresponding to the shares that, on the payment day of the above mentioned amount, belong to the Company itself (calculated on the said unit amount of Euro 0.10 per issued share) shall not be paid and shall be transferred to retained earnings;

Lisbon, 24 March 2014

Henrique Granadeiro, Chairman of the Board of Directors

Alfredo José Silva de Oliveira Baptista, Executive Director

Amílcar Carlos Ferreira de Morais Pires, Non-Executive Director

Carlos Alves Duarte, Executive Director

Fernando Magalhães Portella, Non-Executive Director

Francisco Teixeira Pereira Soares, Non-Executive Director

Gerald Stephen McGowan, Non-Executive Director

João Manuel de Mello Franco, Non-Executive Director

Joaquim Aníbal Brito Freixial de Goes, Non-Executive Director

José Guilherme Xavier de Basto, Non-Executive Director

Luís Pacheco de Melo, Executive Director

Manuel Rosa da Silva, Executive Director

Maria Helena Nazaré, Non-Executive Director

Mário João de Matos Gomes, Non-Executive Director

Milton Almicar Silva Vargas, Non-Executive Director

Nuno Rocha dos Santos de Almeida e Vasconcellos, Non-Executive Director

Otávio Marques de Azevedo, Non-Executive Director

Paulo José Lopes Varela, Non-Executive Director

Pedro Humberto Monteiro Durão Leitão, Executive Director

Rafael Luís Mora Funes, Non-Executive Director

Shakhaf Wine, Executive Director

Standalone financial statements

INDEX

Balance sheet

Income statement

Statement of changes in shareholders' equity

Statement of cash flows

Notes to the standalone financial statements

    1. Introduction
    1. Basis of presentation
    1. Main accounting policies, judgments and estimates
    1. Cash flows
    1. Errors, changes in accounting policies and estimates
    1. Tangible fixed assets
    1. Financial investments equity method of accounting
    1. Related parties
    1. Other financial assets and financial liabilities
    1. Income taxes
    1. State and other public entities
    1. Other accounts receivable and accounts payable
    1. Deferrals
    1. Shareholders' equity
    1. Provisions and contingent liabilities
    1. Loans obtained
    1. Suppliers
    1. Accrued expenses
    1. Equity in earnings/(losses) of affiliated companies
    1. Supplies and external services
    1. Wages and salaries
    1. Increases/(reductions) in fair value
    1. Other income and gains
    1. Other expenses and losses
    1. Interest and related income/(expense)
    1. Earnings per share
    1. Guarantees
    1. Events occurred after the balance sheet date
PORTUGAL TELECOM, SGPS, S.A.
BALANCE SHEET
31 DECEMBER 2013 AND 2012
Notes 2 0 13 Euro
2 0 12
AS SETS Re stated (Note 5)
Non- c urre nt asse ts
Tangible fixed assets 6 1,433,501 1,430,907
Financial investments - equity method of accounting 7 7,750,550,532 7,078,944,412
Financial investments - other methods 6,234 1,429,879
Balances with Group companies 8 1,806,200,000 1,155,174,819
Other financial assets 9 729 925
Deferred tax assets 10 211,478,644 199,557,704
Tota l non- c urre nt a ssets 9 ,7 6 9,66 9 ,6 40 8 ,4 3 6,53 8 ,6 4 6
Curre nt asse ts
Advances to suppliers 652 86,975
State and other public entities 11 50,194,165 45,337,920
Balances with Group companies 8 573,941,578 303,935,039
Other accounts receivable 12 46,381,224 34,931,075
Deferrals 13 17,626,503 21,657,629
Other financial assets 9 200,000,000 983,368
Non- current assets held for sale 7 1,850,426 4,622,068
Cash and bank deposits 4.(i) 541,962,115 264,014,597
Tota l c urre nt a ssets 1,43 1,9 5 6 ,6 63 67 5 ,5 6 8,67 1
Tota l a sse ts 11,20 1,62 6 ,3 03 9,112 ,10 7,317
S HAREHOLDERS' EQUITY
Share capital 14 26,895,375 26,895,375
Treasury shares 14 (337,520,916) (337,520,916)
Legal reserve 14 6,773,139 6,773,139
Other reserves 14 156,181,554 153,287,638
Adjustments to financial assets 14 (1,078,595,740) (416,230,154)
Retained earnings 2,437,333,996 2,543,059,287
Net income 341,808,031 226,026,147
Tota l shareholde rs' equity 1,5 52 ,87 5 ,4 39 2,20 2 ,2 9 0,516
LIABILITIES
Non- c urre nt liabilitie s
Provisions 15 - 354,841
16
Loans obtained 13 2,245,301,980 1,761,717,444
Deferrals 10 5,822,078,184 4,718,984,318
Deferred tax liabilities 9 14,596,658 14,286,361
Other financial liabilities - 2,391,996
Other non financial liabilities
Tota l non- c urre nt lia bilities
68,594 67,979
8,08 2 ,0 4 5,416 6 ,4 9 7,80 2 ,9 3 9
Curre nt lia bilitie s 15
Provisions 16 55,717,696 43,745,583
Loans obtained 1,428,453,163 323,719,264
Deferrals 227,490 227,490
Balances with Group companies 8 24,901,171 3,486,460
Suppliers 17 7,839,378 2,359,053
Accrued expenses 18 48,034,134 38,226,001
State and other public entities 11 1,510,270 198,838
Other accounts payable 22,146 51,173
Tota l c urre nt lia bilities 1,5 66 ,70 5 ,4 48 4 12 ,0 13 ,8 6 2
Tota l lia bilitie s 9 ,6 4 8,75 0 ,8 64 6 ,9 0 9 ,8 16,80 1
Tota l lia bilitie s a nd shareholde rs' e quity 11,20 1,62 6 ,3 03 9,112 ,10 7,317

The accompanying notes form an integral part of these financial statements.

INCOME STATEMENT

FOR THE YEARS ENDED 31 DECEMBER 2013 AND 2012

Euro
Notes 2 013 2012
Restate d (Note 5)
Equity in earnings/(losses) of affiliated companies 19 395,004,230 161,558,424
Supplies and external services 20 (3,922,955) (4,052,148)
Wages and salaries 21 (11,927,717) (12,003,826)
Indirect taxes (2,934,374) (1,028,574)
Impairment of accounts receivable ((losses)/reversals) (273,944) 4,063,283
Provisions ((increases)/reductions) 15 (15,499,181) (3,992,118)
Increases/(reductions) in fair value 22 (825,588) (2,090,325)
Other income and gains 23 4,407,915 7,412,673
Other expenses and losses 24 (18,527,976) (2,319,470)
INCOME BEFORE DEPRECIATION AND AMORTISATION, FINANCING EXPENSES AND TAXES 34 5,5 00,410 147,547 ,919
Depreciation and amortisation ((expenses)/reversals) 6 (237,289) (279,576)
OPERATING INCOME (BEFORE FINANCING EXPENSES AND TAXES) 3 45,263,121 147,268,343
Interest and related income 25 153,456,720 98,495,789
Interest and related expenses 25 (195,677,192) (122,479,324)
INCOME BEFORE TAXES 303 ,04 2,649 123,284,808
Income taxes 10 38,765,382 102,741,339
NET INCOME 3 41,8 08,031 226,026 ,147
Basic earnings per share 26 0.40 0.26
Diluted earnings per share 26 0.40 0.26

The accompanying notes form an integral part of these financial statements.

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE YEARS ENDED 31 DECEMBER 2012 AND 2013

Euro
Share
capital
Treasurv
shares
Legal
re serve
Other
reserves
Adjustments to
financial assets
Retained
earnings
Advances on
account
of profits
Net
income
Total
shareholders'
equity
Balance as at 1 January 2012 (restated - Note 5) A 26.895.375 (326.382.863) 6.773.139 156.180.056 (7.991.954) 2.733.583.507 (184.799.868) 337.025.002 2.741.282.394
Changes in the period:
Foreign currency translation adjustments (378, 892, 745) (378, 892, 745)
Unpaid dividends 943.300 (943, 300)
Transfer to retained earnings (5.843.644) (31,819,549) 37.663.193
Other changes recognized in shareholders' equity 2.951226 1530.794 (1.194.324) 3.287.696
в ٠ $\sim$ (2.892.418) (408.238.200) 35.525.569 ٠ (375.605.049)
Net income C 226.026.147 226,026,147
Comprehensive income $B+C$ (149, 578, 902)
Operations with shareholders:
Effect of the corporate restructuring of the Oi Group (Notes 7 and 14.2) 12.060.380 12.060.380
Acquisition of Portugal Telecom's shares by Oi (Notes 7 and 14.2) (23.198.433) (23, 198, 433)
Application of the previous year's earnings (Note 14.6) (219.712.305) 184.799.868 (337.025.002) (371.937.439)
Taxes on income of own shares (6, 337, 484) (6.337.484)
D (11.138.053) $\overline{\phantom{a}}$ (226.049.789) 184.799.868 (337, 025, 002) (389, 412, 976)
Balance as at 31 December 2012 (restated - Note 5) E=A+B+C+D 26.895.375 (337,520,916) 6,773,139 153,287,638 (416, 230, 154) 2,543,059,287 226.026.147 2,202,290,516
Changes in the period:
Foreign currency translation adjustments (541.474.006) (54, 506, 188) (595.980.194)
Unpaid dividends (3,810,727) 3.810.727
Transfer to retained earnings (1.934.485) 1.934.485
Other changes recognized in shareholders' equity 2.893.916 (115.146.368) (371.266) (112.623.718)
F $\overline{\phantom{a}}$ . п. 2.893.916 (662.365.586) (49, 132, 242) (708, 603, 912)
Net income G 341,808.031 341,808,031
Comprehensive income $F + G$ (366, 795, 881)
Operations with shareholders:
Application of the previous year's earnings (Note 14.6) (51,858, 147) (226.026.147) (277.884.294)
Taxes on income of own shares (4.734.902) (4.734.902)
H $\bullet$ $\overline{\phantom{a}}$ (56.593.049) (226.026.147) (282, 619, 196)

Ba la nc e a s at 3 1 Dec e mber 2 013 E+F+G+H 26 ,89 5 ,3 7 5 (33 7,5 2 0,9 16 ) 6 ,77 3 ,13 9 15 6 ,18 1,5 5 4 (1,07 8,5 9 5,7 40 ) 2 ,4 3 7,3 33 ,9 96 - 34 1,80 8 ,0 3 1 1,5 52 ,87 5 ,4 3 9

The accompanying notes form an integral part of these financial statements.

STATEMENT OF CASH FLOWS

FOR THE YEARS ENDED 31 DECEMBER 2013 AND 2012
Euro
Notes 2013 2012
OPERATING ACTIV ITIES
Payments to suppliers (5,314,634) (7,335,195)
Payments to employees (7,885,179) (11,755,808)
(13 ,199 ,8 13 ) (19,091,003 )
Cash receipts relating to income taxes 4.(a) 108,731,671 67,937,010
Other cash receipts (payments) 4.(b) (2,869,175) 7,393,639
Cash flows from operating a ctivities (1) 9 2,662 ,683 5 6,239 ,646
INVESTING ACTIVITIES
Cash receipts resulting from:
Short- term financial applications 4.(c) - 60,000,000
Financial investments 4.(d) 4,302,492,836 40,753,328
Loans granted 4.(e) 109,410 455,182,626
Interest and related income 112,862,199 126,226,158
Dividends 4.(f) 50,413,848 46,517,735
Tangible fixed assets 45,070 34,492
Other investing activities - 3,336,281
4,46 5,923 ,363 73 2,05 0,620
Payments resulting from:
Short- term financial applications 4.(c) (200,000,000) -
Financial investments 4.(g) (3,995,078,869) (50,000)
Loans granted 4.(e) (1,217,078,892) (257,598,328)
(5 ,4 12 ,157 ,7 61) (25 7,64 8,328 )
Cash flows from investing a ctivitie s (2 ) (94 6,23 4,398 ) 47 4,40 2,292
FINANCING ACTIVITIES
Cash receipts resulting from:
Loans obtained 4.(h) 10,225,000,000 3,862,500,000
10,22 5,000 ,000 3,86 2,500 ,000
Payments resulting from:
Loans repaid 4.(h) (8,654,564,399) (3,913,277,262)
Dividends 14.6 (284,658,563) (569,317,125)
Interest and related expenses (153,024,562) (112,851,497)
(9,09 2,24 7,524 ) (4,59 5,44 5,884 )
Cash flows from financing a ctivities (3 ) 1,13 2,752 ,4 76 (73 2,94 5,884 )
Cha nge in cash and ca sh e quivalents (4)=(1)+(2 )+(3) 279 ,180 ,7 61 (20 2,30 3,946 )
Effect of exchange differences (1,233,243) (1,298,792)
Cash and cash equivalents at the beginning of the period 264,014,597 467,617,335
Cash and ca sh e quivalents at the e nd of the period 4.(i) 5 41,9 62 ,115 264 ,014 ,597

The accompanying notes form an integral part of these financial statements.

Notes to the Standalone Financial Statements

as at 31 December 2013

(Amounts in Euro)

1. Introduction

Portugal Telecom, SGPS, S.A. ("Portugal Telecom" or "Company") and its subsidiaries, joint ventures and associated companies (Note 8), which represent its corporate Group ("Portugal Telecom Group" or "Group"), operate primarily in the telecommunications sector, in Portugal, Brazil and several other countries in Africa and Asia. The corporate purpose of the Company is the management of investments.

As a result of the five privatization processes between 1 June 1995 and 4 December 2000, Portugal Telecom's share capital is held mainly by private shareholders. The shares of Portugal Telecom are listed on the Euronext Stock Exchange and on the NYSE - New York Stock Exchange.

On 28 March 2011, Portugal Telecom concluded the acquisition process of the investments in Telemar Norte Leste, S.A. ("Telemar") and Contax, S.A. ("Contax") for a total cash consideration of 8,437 million Brazilian Reais and entered into several agreements with the controlling shareholders of these companies. As a result of this operation, Portugal Telecom acquired an economic interest of 25.3% in Telemar (the parent company of the Oi Group at that date) and 14.1% in Contax. Under the terms of the agreements entered into with the controlling shareholders, Portugal Telecom shares the power to govern the strategic financial and operating policies of these companies, which for this reason are classified as joint ventures. Oi Group is the leading provider of telecommunications services in the Brazilian market and the largest fixed telecommunications operator in South America in terms of active clients. Contax is one of the leading corporate services company and the leader in contact centre services in Brazil.

The transaction mentioned above was completed following the Memorandum of Understanding entered into, on 28 July 2010, by Portugal Telecom with Andrade Gutierrez Participações, S.A. ("AG") and LF Tel, S.A. ("LF"), two of the main shareholders of Telemar Participações (the controlling shareholder of the Oi Group), which sets the principles for the development of a strategic partnership between Portugal Telecom and Oi Group. Under this strategic partnership, it was envisaged that, amongst other purposes, Oi would acquire up to 10% of the outstanding shares of Portugal Telecom. As at 31 December 2013, Oi held 89,651,205 shares of Portugal Telecom, representing 10.0% of share capital. Portugal Telecom's indirec share in this investment was classified as treasury shares in its Balance Sheet and amounted to Euro 159 million as at 31 December 2012 and 2013 (Note 14.2).

On 27 February 2012, the general meetings of Tele Norte Leste Participações S.A. ("TNL"), Telemar, Coari Participações ("Coari") and Brasil Telecom S.A. ("Brasil Telecom") approved a corporate reorganization of the Oi Group (the "Corporate Reorganization"), following which the previous corporate structure composed by TNL, Telemar, Coari and Brasil Telecom was integrated in Brasil Telecom, which was renamed Oi S.A. and remained the only listed company of the group in Brazilian and US capital markets.

As a result of the approval of this Corporate Reorganization, the new economic interest held by Portugal Telecom in the Oi Group, which currently includes 100% of Telemar and Brasil Telecom while before the reorganization included 100% of Telemar and 49.3% of Brasil Telecom, decreased from the 25.3% direct and indirect interest previously held in Telemar to a 23.17% direct and indirect interest in Oi, S.A.. In connection with this Corporate Reorganization, Portugal Telecom recorded directly in shareholders' equity a gain amounting to Euro 61,296,212, which reflects (1) a gain of Euro 252 million corresponding to the reduction of the carrying value of non-controlling interests, primarily explained by a higher difference between the fair value and the carrying value of Telemar, as compared to that same difference applicable to Brasil Telecom, and (2) a loss of Euro 191 million corresponding to the share of Portugal Telecom in the amount paid by Oi regarding the exercise of withdrawal rights (2 billion Brazilian Reais) by shareholders that requested it. The gain of Euro 61,296,212 mentioned above includes an amount of Euro 12,060,380 recognized under the caption "Treasury shares" (Note 14.2) and an amount of Euro 49,235,832 recognized under the caption "Adjustments to financial assets" (Note 14.5) in connection with the equity method of accounting applied to PT Portugal, the Company's subsidiary that indirectly holds the investment in the Oi Group.

On 1 October 2013, Portugal Telecom, Oi , AG, LF, Bratel Brasil, Pasa Participações S.A. ("Pasa"), EDSP 75 Participações S.A. ("EDSP75") (which together with Telemar Participações are defined as "Oi Holding Companies"), Banco Espírito Santo ("BES") and Nivalis Holding B.V. ("Ongoing") signed a memorandum of understanding setting out the basis for a proposed merger of PT, Oi and the Oi Holding Companies into a single Brazilian incorporated listed entity ("CorpCo"). The merger is a natural fulfilment of the industrial alliance established in 2010 creating a leading telecoms operator. In accordance with the referred memorandum of understanding, this corporate restructuring will consist of the following steps:

  • − Oi proposes to undertake a cash capital increase of a minimum of R\$ 7.0 billion (Euro 2.3 billion), and with a target of R\$ 8.0 billion (Euro 2.7 billion) to improve the balance sheet flexibility of CorpCo; the shareholders of Telemar Participações and an investment vehicle managed by Banco BTG Pactual S.A. ("BTG Pactual") will subscribe approximately R\$ 2.0 billion (Euro 0.7 billion) of the cash capital increase.
  • − Subject to the above mentioned cash capital increase, Portugal Telecom will subscribe a capital increase in kind of approximately R\$6.1 billion (Euro 2.0 billion) fully subscribed with

the contribution of all the shares directly or indirectly held by Portugal Telecom in companies that hold (i) all of its operating assets, excluding those directly or indirectly held in Oi and Contax, and (ii) the respective liabilities as of the date of contribution; these net assets will be subject to a valuation by an independent appraiser, whose report shall be submitted to Oi's Shareholders Extraordinary Meeting.

  • − Portugal Telecom will subscribe R\$4.8 billion of debentures convertible into shares of AG and LF, the proceeds of which AG and LF shall use to repay its indebtness and to subscribe convertible debentures to be issued by Telemar Participações, which in turn will also use those proceeds to repay its own indebtness.
  • − Exchange of Portugal Telecom's interests in CTX and Contax for shares of AG and LF, which at that time will have only shares of Oi and Telemar Participações.
  • − Mergers of Bratel Brasil (Portugal Telecom's subsidiary that holds the investment in Oi), AG and LF into Telemar Participações.
  • − Incorporation of Oi shares into Telemar Participações, so that Oi becomes a fully owned subsidiary of Telemar Participações.
  • − Merger of Portugal Telecom into Telemar Participações, with Telemar Participações to be the surviving company; at the time of the merger, Portugal Telecom is expected to have no material assets or liabilities other than the investment in Oi.

At the end of 2013, for the purpose of contribution to the capital increase in kind of Oi, as mentioned above, Portugal Telecom started a process of restructuring their investments in order to concentrate them directly or indirectly in PT Portugal SGPS, S.A. ("PT Portugal", a subsidiary of Portugal Telecom (Note 8)). With this purpose, Portugal Telecom completed by the end of 2013 the sale of several investments to PT Portugal or its subsidiaries. The impacts of these operations in terms of cash flows, capital gains and changes in financial investments are discriminated in Notes 4, 7, 13 and 19. This process will only be completed in 2014.

These financial statements, which relate to the Company on a standalone basis, were prepared in accordance with accounting principles generally accepted in Portugal (Note 2) and, as such, the financial investments were accounted for under the equity method, as referred to in Note 3.4. In these standalone financial statements, the shareholders' equity as at 31 December 2013 and 2012 and the net income for the years then ended include the effect of the consolidation of the shareholders' equity and net income of Portugal Telecom's affiliated companies, based on their respective financial statements, but do not include the effect of the full consolidation of their assets, liabilities, costs and revenues.

In accordance with current legislation, the Company prepared consolidated financial statements in accordance with International Financial Reporting Standards ("IFRS") as adopted by the European Union ("EU"), published separately. These consolidated financial statements include the financial statements of the companies in which Portugal Telecom holds management control. In this respect, it should be noted the adoption in 2013 of IFRS 11 Joint Arrangements, according to which investments in joint ventures (namely Oi, Contax and its controlling shareholders) shall be recognized retrospectively using the equity method of accounting, instead of the proportional consolidation method, as previously permitted by IAS 31.

The financial statements for the year ended 31 December 2013 were approved by the Board of Directors and authorized for issue on 24 March 2014 and are still subject to approval by the General Meeting of Shareholders under the commercial legislation in Portugal.

2. Basis of presentation

These financial statements were prepared based on Decree-law nº. 158/2009, dated 13 July, and in accordance with the Conceptual Structure, Accounting and Financial Reporting Standards ("NCRF") and Interpretative Standards, as approved by Notices nº 15652/2009, 15653/2009 and 15655/2009 of the General-Secretary of the Ministry of Finance, dated 27 August, which make up the New Portuguese accounting system, named "Sistema de Normalização Contabilística" ("SNC").

The Company adopted NCRF for the first time in 2010 and applied for this purpose the "NCRF 3 Adoption For The First Time of NCRF" ("NCRF 3"), with the transition date being 1 January 2009 for the purposes of the presentation of these financial statements. As permitted by Decree-Law nº. 158/2009, the Company also applies the International Financial Reporting Standards ("IAS/IFRS") and related interpretations ("SIC/IFRIC") issued by the International Accounting Standards Board ("IASB"), in order to fill in the gaps or omissions in SNC regarding specific situations of certain transactions.

The consolidated financial statements of Portugal Telecom are prepared, since 1 January 2005, in accordance with IFRS as adopted by the European Union, which are applicable to the listed companies in the European Union. Therefore, the shareholders' equity as at 31 December 2013 and 2012 and the net income for the years then ended that are included in the consolidated financial statements of Portugal Telecom differ from the amounts presented in these standalone financial statements. The reconciliation of shareholders' equity as at 31 December 2013 and net income for the year then ended, attributable to the Company's shareholders, between standalone (under NCRF) and consolidated financial statements (under IFRS), is as follows:

Re c onc ilia tion be twe e n NCRF a nd IFRS (Euro million)
Ne t
inc ome
Sha re holde rs'
e quity
In a c c orda nc e with NCRF 3 4 1.8 1,5 5 2 .9
Amortization of goodwill and licenses (IAS 36 and 38) (15.3) 124.8
Financial instruments (IAS 39) (0.1) -
Sale of CTM - Difference between CTA's recycled to net income under IFRS and SNC 4.6 -
Costs incurred directly attributable to business combinations (IFRS 3) - (26.5)
Subsidies for investments (IAS 20) - (9.8)
In a c c orda nc e with IFRS 3 3 1.0 1,6 4 1.3

3. Main accounting policies, judgments and estimates

These standalone financial statements were prepared on a going concern basis of accounting. The main accounting policies used in the preparation of these standalone financial statements are described below and were applied consistently.

3.1. Tangible fixed assets

Tangible fixed assets are stated at acquisition cost, which includes the amount paid to acquire the asset and any expenses directly attributable to bringing the assets to the location and condition necessary for their operation.

Tangible fixed assets are depreciated on a straight-line basis from the month they are available for use. The depreciation rates reflect the useful life of each class of assets, as follows:

Asset class Years of useful life
Transportation equipment 4
Administrative equipment 3 - 8
Other tangible fixed assets 4 - 8

The gains and losses resulting from any write-off or disposal are determined by the difference between the amount received and the carrying value of the asset, and are recognized in the income statement when the write-off or disposal occurs.

3.2. Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. The remaining lease contracts are considered operating leases. The classification of leases depends on the substance of the transaction and not on the form of the contract.

Assets acquired under finance leases and the corresponding liabilities are accounted for at the beginning of the contract as the lower amount between the fair value of the assets and the present value of minimum lease payments. Rents include the reimbursement of the liability and interest expense, with interest being recognized in the income statement based on a periodic interest rate over the remaining liability.

Under operating leases, rents are recognized on a straight-line basis during the period of the lease.

3.3. Business combinations and goodwill

Acquisitions of subsidiaries are accounted for based on the purchase method. On the acquisition date, the purchase price includes the following components: (a) the fair value of assets acquired; (b) the fair value of liabilities incurred; (c) the fair value of equity instruments issued by the Company in exchange for the control of the subsidiary; and (d) expenses directly attributable to the acquisition. When applicable, the purchase price includes the effect of contingent payments agreed upon under the terms of the transaction, with subsequent changes in those payments being recorded as an adjustment to goodwill.

Any excess of the acquisition cost over the fair value of net assets acquired and contingent liabilities of the acquired company, at the date of acquisition, is recorded as goodwill, in accordance with "NCRF 14 Business Combinations" ("NCRF 14"). If the acquisition cost is lower than the fair value of identifiable net assets, the difference is recorded as a gain in net income. As provided for in NCRF 3, the Company applies NCRF 14 only to acquisitions occurred after 1 January 2009.

Goodwill is not amortized, but tested for impairment losses on an annual basis or whenever there is evidence of a potential loss of value. For impairment test purposes, goodwill is allocated to cash generating units. Any impairment loss is recognised in the income statement of the period, and cannot be reversed in a subsequent period.

3.4. Financial investments

Subsidiaries are those entities over which the Company has the power to govern the financial and operating policies of the entity, generally represented by the majority of the voting rights. Associated companies are entities over which the Company has a significant influence but not control, generally represented by stakes between 20% and 50% of voting rights.

Financial investments in subsidiaries and associated companies are recorded under the equity method of accounting. Under this method, financial investments are initially recorded at acquisition cost and subsequently adjusted for the changes, after the acquisition date, in the Company's share in the net assets of those entities. Portugal Telecom's earnings include its share in the earnings of its subsidiaries and associated companies.

Financial investments in foreign entities are translated to Euros using the exchange rates prevailing at the balance sheet date, while the Company's share in the earnings of those entities is computed based on the average exchange rates for the reported period. The effect of translation differences is recognised in shareholders' equity under the caption "Adjustments to financial assets", and is transferred to net income upon the disposal of a foreign entity or the transmission of the investment through another way. The exchange rates used in the translation of the main foreign entities (held directly or indirectly by Portugal Telecom) are as follows:

2 0 13 2 0 12
Curre nc y Closing
ba la nc e
Ave ra ge Closing
ba la nc e
Ave ra ge
American dollar 1.3791 1.3281 1.3194 1.2848
Brazilian Real 3.2576 2.8685 2.7036 2.5084

Financial investments are evaluated whenever there is evidence they may be impaired and the related impairment losses are recorded in the income statement.

Gains obtained in transactions with subsidiaries and associated companies are eliminated proportionally to the Company's share in those entities, against a reduction in the financial investment.

Capital gains resulting from the disposal of subsidiaries and associated companies within the Group are deferred or reversed until the date these investments are disposed of to a third party. Whenever these gains are deferred, their recognition in earnings is made under the caption "Equity in earnings/(losses) of affiliated companies", on the proportion that goodwill or assets and liabilities identified in the allocation of the purchase price recorded by the acquirer is recognized in earnings.

Additional capital contributions and loans granted to subsidiaries and associated companies are recorded at nominal value, reduced by adjustments for estimated losses, if applicable.

3.5. Accruals

The Company records its revenue and expenses as they are generated or incurred, regardless of when they are received or paid, respectively.

3.6. Income taxes

Income tax expense corresponds to the sum of current and deferred taxes. Deferred taxes are recognized in earnings except when they relate to items recorded directly in shareholders' equity, in which case they are also recorded in shareholders' equity.

Portugal Telecom adopted the Special Taxation Regime for Groups of Companies ("RETGS"), as defined in Section 69 of the Corporate Income Tax Code ("IRC"), which applies to all companies in which it holds, directly or indirectly, at least 90% of the share capital and that, simultaneously, are located in Portugal and are subject to corporate income tax. Any gain generated by the Group as a result of the adoption of this regime, resulting from tax losses of the companies included in the tax consolidation, is recorded in earnings under the caption "Equity in earnings/(losses) of affiliated companies" (Note 19). The companies which are not under this regime are subject to corporate income tax on a standalone basis, based on the respective taxable profits and tax rates.

The current income tax is computed based on the estimated taxable income for corporate income tax purposes, based on the statutory tax rate in Portugal, which is increased through a municipal tax and/or through an additional state surcharge depending on the collectible profit of the year (Note 10).

The income tax expense recorded in the financial statements was determined in accordance with "NCRF 25 Income Taxes". In determining income tax expense for the year, besides the current tax based on profit before-tax adjusted in accordance with the tax legislation, it is also considered the effects of temporary differences between income before tax and taxable income originated in the year or in preceding years.

Deferred taxes correspond to the temporary differences between assets and liabilities for accounting purposes and the related amounts for taxable purposes. Deferred tax assets and liabilities are computed and evaluated annually, using the tax rates which are expected to be in force at the date of reversal of these temporary differences.

Deferred tax assets are recorded only when there is a reasonable expectation of sufficient future tax profits which allow for their use. As at the balance sheet date the Company conducts a reassessment of the temporary differences originating deferred tax assets, in order to record deferred tax assets not recognized previously and/or to reduce the amount of deferred tax assets that are recognized, based on the current estimate of its recoverable amount.

3.7. Accounts receivable

Accounts receivable are initially recognized at fair value, and subsequently measured at amortized cost, based on the effective interest rate method, reduced by impairment losses.

Impairment losses for doubtful accounts receivable are computed based on the evaluation of the estimated risks resulting from the non-collection of receivables and are recorded in the income statement.

3.8. Non-current assets held for sale

Non-current assets and disposal groups are classified as held for sale if their carrying amounts will be recovered primarily through a sale transaction rather than through continuing use. This condition is regarded as met only when the subject transaction is highly probable and the asset or group of assets is available for immediate sale in its present condition. The sale should be completed within one year as from the date the asset was classified as held for sale.

Non-current assets classified as held for sale are measured at the lower of the assets' previous carrying amount or the fair value less costs to sell.

3.9. Provisions and contingent liabilities

The Company recognizes provisions when there is a present obligation as a result of a past event, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Where any of the above mentioned criteria is not accomplished, the Company discloses the event as a contingent liability, unless the cash outflow is remote.

Provisions are recognized for an amount corresponding to the present value of the best estimate, at the reporting date, of the resources needed to settle the obligation. That estimate is determined considering the risks and uncertainties associated with the obligation. Provisions are reviewed at the end of each year and adjusted for in order to reflect the best estimate as of that date.

3.10. Loans obtained

Loans obtained are initially recognized at fair value, net of transaction costs incurred, and subsequently presented at amortized cost, based on the effective interest method.

Exchangeable bonds issued by Portugal Telecom are recognized as compound instruments, comprising the following two components: (i) the present value of the debt, estimated through the prevailing market interest rate for similar non-convertible debt, which is recorded as a financial liability; and (ii) the fair value of the embedded option for the holder to convert the bond into equity, which is recorded directly in shareholders' equity. As of the balance sheet date, the debt component is recognized at amortized cost and the shareholders' equity component is recognized at the initial value.

3.11. Treasury shares

Equity swap contracts on own shares that include an option exercisable by Portugal Telecom for physical settlement are recognised as a financial liability and a corresponding reduction of shareholders' equity, and are accounted for as an acquisition of treasury shares on the inception date of the contract.

Shares of Portugal Telecom acquired by its subsidiaries are recognized in the Balance Sheet as treasury shares at the acquisition cost, based on the Portugal Telecom's effective interest in those entities.

3.12. Balance sheet classification

Realizable assets and liabilities due over a period greater than one year from the balance sheet date are classified under non-current assets and non-current liabilities, respectively, at present value.

3.13. Foreign currency transactions and balances

Transactions denominated in foreign currencies (different from the Company´s domestic currency) are translated to Euros at the exchange rates prevailing at the time the transactions are made. Assets and liabilities in foreign currency for which there is no agreement for fixing an exchange rate are translated to Euros using the exchange rates prevailing at the balance sheet date. Favourable or unfavourable exchange rate differences arising from the differences between exchange rates in force at the date of the respective transactions and those applying on the date of collection or payment or at the balance sheet date are recorded as gains and losses in the income statement.

Assets and liabilities as at 31 December 2013 and 2012 were translated into Euros using the following exchange rates to the Euro reported by the Portuguese Central Bank:

Curre nc y 2 0 13 2 0 12
American dollar 1.3791 1.3194
Brazilian Real 3.2576 2.7036

3.14. Financial assets and liabilities

Financial assets and liabilities are recognized in the balance sheet when the Company becomes part of the corresponding contractual terms, and are classified in the following categories: (a) at cost or amortized cost; and (b) at fair value, with the respective changes being recorded in the income statement.

(a) Financial assets and liabilities at cost or amortized cost

Assets and liabilities are classified at cost or amortized cost if they: (a) have a defined maturity; (b) have a fixed or determined income; and (c) don't represent or include a derivative financial instrument.

Assets and liabilities classified in this category are measured at amortized cost reduced by accumulated impairment losses (for financial assets) and correspond primarily to the following asset and liability captions included in the Company's balance sheet:

  • Loans included under the caption "Financial investments - equity method of accounting"

  • Loans obtained

  • Balances with Group companies
  • Suppliers
  • Accrued expenses
  • Advances to suppliers
  • State and other public entities
  • Other accounts receivable and payable
  • Other financial assets and liabilities
  • Cash and bank deposits

Amortized cost is determined through the effective interest method. The effective interest rate is the one that discounts the estimated future payments and receipts, during the term of the financial instrument, to the carrying value of the financial asset or liability.

(b) Financial assets and liabilities at fair value

All the remaining financial assets and liabilities not included in the category "cost or amortized cost" are recognized at fair value. These financial assets and liabilities correspond primarily to interest and exchange rate derivative financial instruments.

The changes in the fair value of these derivatives are recognized through shareholders' equity or profit and loss, depending on whether those derivatives meet or not the criteria for hedge accounting, respectively. These changes in fair value are recorded under the caption "Increases/(reductions) in fair value" (Note 22).

(c) Impairments on financial assets

Financial assets included under the caption "cost or amortized cost" are subject to impairment tests by the end of each year. Such assets are impaired when there is clear evidence that, as a result of one or more events occurred after its initial recognition, their future estimated cash flows will be affected.

For assets measured at amortized cost, the impairment loss corresponds to the difference between the carrying amount of the asset and the present value of the revised future estimated cash flows discounted using the initial effective interest rate. For financial assets measured at cost, the impairment loss corresponds to the difference between the carrying amount of the asset and the best estimate of the asset's fair value.

Subsequently, if there is a reduction in the impairment loss as a result of an event occurred after the initial recognition of the loss, the impairment should be reversed through earnings. The reversal is recognized up to the limit of the amount that would be recorded (at amortized cost) if the loss had not been initially recognized.

(d) Derecognition of financial assets and liabilities

The Company derecognizes financial assets when its contractual rights to obtain the asset's cash flows expire, or when it transfers to another entity all the significant risks and rewards associated with the ownership of those assets. The Company derecognizes financial liabilities only when the corresponding obligation is settled, cancelled or expires.

3.15. Main accounting estimates and judgements

To prepare the standalone financial statements under NCRF, the Company's management uses estimates and assumptions that have an effect in the application of accounting policies and in the amounts reported. Estimates and judgments are continually evaluated and are based on historical experience and other factors including expectations of future events that are believed to be reasonable under the circumstances on which the estimate was based, or as a result of new information or more experience. The main accounting estimates reflected in the financial statements relate to the impairment tests of financial investments and the evaluation of the fair value of financial instruments.

The Company tests annually its financial investments for impairment, whenever they present evidence of impairment, including severe decline in the operations activity of the affiliated company. Under this analysis, the recoverable amounts of the financial investments are determined based on value-in-use calculations. The use of this method requires the estimate of future cash flows expected to arise from the continuing operation for each of the subsidiaries, the choice of a growth rate to extrapolate cash flow projections and the estimate of a suitable discount rate for each cash generating unit.

Estimates used are based on the best information available during the preparation of financial statements, although future events, neither controlled nor foreseeable by the Company, could occur and have an impact on those estimates. In accordance with "NCRF 4 Accounting Policies, Changes in Estimates and Errors" ("NCRF 4"), changes to these estimates that occur after the date of the financial statements are recognized in net income, using a prospective methodology.

3.16. Events occurred after the balance sheet date

Events occurred after the balance sheet date that provide additional information about conditions existing at the balance sheet date are reflected in the financial statements. Events occurred after the balance sheet date that provide information about conditions that occur after the balance sheet date are not reflected in the financial statements, but are disclosed in the notes to the financial statements, if material.

4. Cash flows

The caption "Cash and cash equivalents" of the statement of cash flows includes cash on hand and bank deposits readily convertible to a known amount of cash.

The Company is exposed to a liquidity risk if its sources of funding, including cash balances, operating cash inflows, divestments, credit lines and cash flows obtained from financing operations, do not match its financing needs, such as operating and financing outflows, investments, shareholder remuneration and debt repayments. Based on the cash flows generated by investing activities, mainly from dividends and interest received from affiliated companies, and on the available cash and cash equivalents plus undrawn committed standby facilities and underwritten commercial paper agreements, as detailed below, the Company believes that it will be able to meet its obligations.

Considering the centralized cash management system implemented by the Company for its operations in Portugal, under which the companies that are included in this system can finance its cash requirements through Portugal Telecom, the Company manages the liquidity risk of its Group operations in Portugal. In order to reduce this risk, Portugal Telecom seeks to maintain a liquidity position and an average maturity of debt that allows the repayment of short-term loans obtained and, simultaneously, the payment of all contractual obligations, as mentioned above. As at 31 December 2013, the amount of available cash from Group operations in Portugal, plus the undrawn amount of underwritten commercial paper lines (cash immediately available upon a 2 or 3-days notice) and committed standby facilities amounted to Euro 3,205 million, while average maturity of net debt was 4.0 years.

The capital structure of Portugal Telecom is managed in order to ensure that its businesses will be able to continue as a going concern and to maximize the return to shareholders. The capital structure of the Group includes loans obtained, cash and cash equivalents and equity attributable to equity holders of the parent, comprising issued capital, treasury shares, reserves and accumulated earnings. Portugal Telecom reviews periodically its capital structure considering the risks associated with each of the above mentioned classes of its capital structure.

The cash flow statement was prepared in accordance with "NCRF 2 Statement of Cash Flows", with the following aspects being worth mentioning.

(a) Cash receipts (payments) relating to income taxes

In years ended 31 December 2013 and 2012, this caption has the following composition:

Euro
2 0 13 2 0 12
Collections from subsidiaries within RETGS, net (a) 118,857,008 61,043,081
Payments on account made by the Company (b) (16,541,317) (16,873,344)
Income tax reimbursements related to the previous year (c) 6,018,231 21,612,997
Other 397,749 2,154,276
10 8 ,7 3 1,6 7 1 6 7 ,9 3 7 ,0 10
  • (a) This caption includes (1) cash receipts from affiliated companies related to payments on account of income tax to be settled in the following year, amounting to Euro 96,821,779 in 2013 and Euro 90,056,806 in 2012 (Note 8), (2) the settlement of the fourth and last installment regarding the previous year income tax, which amounted to a cash receipt of Euro 18,641,756 in 2013 and a payment of Euro 34,428,543 in 2012, and (3) cash receipts of Euro 3,393,473 in 2013 and Euro 5,414,818 in 2012 related to additional tax assessments from previous years made by affiliated companies.
  • (b) In 2013 and 2012, Portugal Telecom made the Additional Payments on Account of Euro 5.5 and 5.6 million each, totaling Euro 16.4 million and 16.9 million respectively. In 2013, the Company made two special payment on account of Euro 0.1 million. In 2012, the Company did not made any payment on account due to the tax losses generated in 2012 and 2011.
  • (c) This caption corresponds to refunds obtained as a result of payments on account made in the previous year in excess of the tax payable calculated under the tax consolidation regime of Portugal Telecom.

(b) Other cash receipts (payments), net

In the year ended 31 December 2013, net other cash payments amounted to Euro 2,869,175 compared to net other cash receipts of Euro 7,393,639 in 2012. This change is primarily explained by a cash receipt of Euro 10.2 million in 2012, corresponding to services rendered to Vivo between April and August 2008 under the management fee contract entered into with this entity in previous years, and by lower contributions made to Páginas Amarelas under the respective shareholders agreement, which amounted to Euro 4.5 million in 2012, situation that is no longer provided for in agreement entered into following the restructuring shareholder of this company (Note 7).

(c) Payments (cash receipts) resulting from short-term financial applications

In the year ended 31 December 2013 the Company made short-term investments in the amount of Euro 200,000,000, due in 7 January 2014 and with a coupon of 3.75%.

In the year ended 31 December 2012, short-term financial applications, made in 2011, amounting to Euro 60,000,000 were settled at maturity on 16 April 2012.

(d) Cash receipts resulting from financial investments

In the years ended 31 December 2013 and 2012, this caption has the following composition:

Euro
2 0 13 2 0 12
Reimbursement of additional paid in capital contributions (Note 7):
PT Portugal 2,100,000,000 -
PT Compras 35,500,000 -
PT Investimentos Internacionais ("PT II") 13,100,000 -
Africatel Holdings B.V. ("Africatel") 1,687,500
Yunit Serviços ("Yunit") - 2,228,328
2 ,15 0 ,2 8 7 ,5 0 0 2 ,2 2 8 ,3 2 8
Disposal of financial investments:
Africatel 1,789,312,500 -
PT Imobiliária (Note 7) 11,499,672 -
PT Compras 293,965 -
Euroscom 121,305 -
TMM 3,831 -
Multicert 10 -
PT BlueClip (Note 7) - 50,000
1,8 0 1,2 3 1,2 8 3 5 0 ,0 0 0
Repayment / disposal of loans granted in connection with the disposal of financial investments:
Africatel (Note 8) 313,605,020 -
Sportinveste (Note 7) 32,618,669 -
Yunit (Note 7) 2,228,329 -
PT Imobiliária 660,000 -
TMM 11,609 -
3 4 9 ,12 3 ,6 2 7 -
Share capital reductions (Note 7):
Africatel - 38,475,000
- 3 8 ,4 7 5 ,0 0 0
Other cash receipts:
Previsão (Note 7) 1,850,426 -
1,8 5 0 ,4 2 6 -
4 ,3 0 2 ,4 9 2 ,8 3 6 4 0 ,7 5 3 ,3 2 8

(e) Cash receipts (payments) resulting from loans granted

In the years ended 31 December 2013 and 2012, cash receipts resulting from the reimbursement of loans granted, net of cash payments resulting from new loans granted, amounted to Euro 1,216,969,482 and Euro 197,584,298, respectively, and are as follows:

Euro
2 0 13 2 0 12
Intercompany loans within centralized cash management:
PT Comunicações (224,357,190) 472,157,596
PT Centro Corporativo (42,560,777) 4,558,065
PT Portugal (32,889,653) 36,216,170
PT Participações (6,348,960) 60,965
PT Sistemas de Informação ("PT SI") (2,961,131) (440,092)
PT Sales (1,420,785) 341,571
PT Pro, Serviços Administrativos e de Gestão Partilhados, S.A. ("PT Pro") (872,393) 110,234
PT Inovação 2,386,252 (12,817,737)
PT Contact 25,045,265 (10,084,749)
MEO S.A. 46,200,260 (37,804,380)
Other companies (9,780) 2,806,833
(2 3 7 ,7 8 8 ,8 9 2 ) 4 5 5 ,10 4 ,4 7 6
Loans granted:
PT Portugal (Note 8) (979,000,000) (255,000,000)
Yunit Serviços (Note 7) - (2,228,328)
PT Imobiliária (Note 8) (290,000) (370,000)
(9 7 9 ,2 9 0 ,0 0 0 ) (2 5 7 ,5 9 8 ,3 2 8 )
Reimbursement of loans granted:
INESC 109,410 78,150
10 9 ,4 10 7 8 ,15 0
(1,2 16 ,9 6 9 ,4 8 2 ) 19 7 ,5 8 4 ,2 9 8

(f) Dividends received

In the years ended 31 December 2013 and 2012, this caption has the following composition:

Euro
2 0 13 2 0 12
PT Participações 24,000,000 24,000,000
Africatel 18,750,000 -
Portugal Telecom Internacional Finance BV ("PT Finance") 6,705,439 20,838,588
PT Centro Corporativo 916,068 1,679,147
Vortal (Note 25) 42,341 -
5 0 ,4 13 ,8 4 8 4 6 ,5 17 ,7 3 5

(g) Payments resulting from financial investments

In the years ended 31 December 2013 and 2012, this caption has the following composition (Note 7):

Euro
2 0 13 2 0 12
Share capital increases :
PT Portugal 2,100,000,000 -
PT Participações 1,857,920,000 -
PT Compras 34,150,000 -
PT SI 3,000,000 -
3 ,9 9 5 ,0 7 0 ,0 0 0 -
Other operations:
Acquisition of shares PT Brasil 8,869 -
Incorporation of PT BlueClip - 50,000
3 ,9 9 5 ,0 7 8 ,8 6 9 5 0 ,0 0 0

(h) Cash receipts (payments) resulting from loans obtained

In the years ended 31 December 2013 and 2012, cash receipts from loans obtained, net of loans repaid, amounted to receipts of Euro 1,570,435.601 and payments of Euro 50,777,262, respectively, and are as follows:

Euro
2 0 13 2 0 12
Commercial paper 1,575,250,000 (528,250,000)
Bank loan obtained in July 2012 and May 2013 (Note 16.3) 70,000,000 100,000,000
Other Bank loans (74,489,181) 7,554,095
Non- convertible bonds (Note 16.2) - 400,000,000
Partial reimbursement of liabilities on equity swaps on own shares (Note 16.6) - (20,557,440)
Intercompany loans within centralized cash management - (9,255,842)
Leases and other loans obtained (325,218) (268,075)
1,5 7 0 ,4 3 5 ,6 0 1 (5 0 ,7 7 7 ,2 6 2 )

(i) Cash and cash equivalents

As at 31 December 2013 and 2012, this caption has the following composition:

Euro
2 0 13 2 0 12
Cash 2,000 2,000
Bank deposits immediately available 541,960,115 264,012,597
5 4 1,9 6 2 ,115 2 6 4 ,0 14 ,5 9 7

5. Changes in accounting policies and estimates and errors

During the year ended 31 December 2013, PT Comunicações, a wholly owned subsidiary of PT Portugal, adopted the revised version of IAS 19 Employee Benefits (" IAS 19 ") issued in June 2011, and applicable to fiscal years beginning on or after 1 January 2013. This revised standard was adopted as the NCRF 28 Employee Benefits, applicable to companies that follow SNC, provides for the accounting of post-employment benefits related to defined benefit plans to be made based on the revised version of IAS 19. Consequently, Portugal Telecom reflected in their standalone accounts through the equity method, the effect of the retrospective adoption of this revised standard by PT Comunicações, and for this reason restated the balance sheet as at 1 January and 31 December 2012, and the income statement for the year ended 31 December 2012, as follows:

Balance sheet as at 1 January 2012
P rior to IAS 19 Impac ts of IAS 19 Resta ted
ame ndme nt a me ndment sta tement
ASSETS
Financial investments - equity method of accounting 7,611,950,981 12,573,032 7,624,524,013
Other assets 2,442,028,640 - 2,442,028,640
Total a sse ts 10,0 5 3,9 79 ,6 21 12,5 73 ,0 32 10 ,0 66 ,5 52 ,65 3
S HAREHOLDERS' EQUITY
Adjustments to financial assets (30,932,527) 22,940,573 (7,991,954)
Retained earnings 2,738,716,229 (5,132,722) 2,733,583,507
Net income 342,259,821 (5,234,819) 337,025,002
Other equity items (321,334,161) - (321,334,161)
Total sha re holders' equity 2 ,72 8, 70 9,3 6 2 12,5 73 ,0 32 2 ,74 1,2 82 ,39 4
Total liabilities 7 ,32 5, 27 0,2 5 9 - 7 ,3 25 ,2 70 ,25 9
Total liabilities a nd share holders' e quity 10,0 5 3,9 79 ,6 21 12,5 73 ,0 32 10 ,0 66 ,5 52 ,65 3
Balance sheet as at 31 December 2012
Prior to IAS 19 Impacts of IAS 19 Restated
amendment amendment statement
ASSETS
Financial investments - equity method of accounting 7,067,728,382 11.216.030 7,078,944,412
Otherassets 2,033,162,905 ۰ 2,033,162,905
Total assets 9,100,891,287 11,216,030 9, 112, 107, 317
SHAREHOLDERS' EQUITY
Adjustments to financial assets (442, 282, 981) 26.052.827 (416, 230, 154)
Retained earnings 2,553,426,828 (10, 367, 541) 2,543,059,287
Net income (a) 230.495.403 (4,469,256) 226,026,147
Other equity items (150, 564, 764) (150, 564, 764)
Total shareholders' equity 2, 191, 074, 486 11,216,030 2,202,290,516
Total liabilities 6,909,816,801 6,909,816,801
Total liabilities and shareholders' equity 9,100,891,287 11.216.030 9, 112, 107, 317

(a) The negative effect on net income resulting from the adoption of the revised IAS 19 by PT Comunicações was fully reflected in "Gains / (losses) of affiliated companies".

The Company did not adopt any new or revised standard or interpretation during the year ended 31 December 2013, and did not voluntarily change other accounting policies or accounting estimates.

During the year ended 31 December 2013, the Company did not adjust its financial statements for any material errors from previous years.

6. Tangible fixed assets

During the years ended 31 December 2013 and 2012, movements occurred in tangible fixed assets were as follows:

Euro
2013
Buildings
and other
constructions
Transportation
equipment
Administrative
equipment
Other
tangible
fixed assets
Total
Gross amount
Opening balance 111,715 1,276,573 903.273 1,064,394 3,355,955
Acquisitions - 356,326 ۰ 356,326
Disposals ٠ (321, 149) (321, 149)
Transfers and write- offs (87,928) (642, 196) (2,206) (732,330)
Closing balance 111, 715 1,223,822 261,077 1,062,188 2,658,802
Accumulated depreciation
Opening balance 111,715 811,981 894,174 107,178 1,925,048
Depreciation - 232,534 4,755 237,289
Disposals - (267, 610) ۰ (267, 610)
Transfers and write- offs ٠ (25, 024) (642, 196) (2, 206) (669, 426)
Closing balance 111, 715 751,881 256,733 104,972 1,225,301
Carrying amount 471,941 4,344 957,216 1,433,501
Euro
2012
Buildings
and other
constructions
Transportation
equipment
Administrative
equipment
Other
tangible
fixed assets
Total
Gross amount
Opening balance 111,715 1,302,660 903,600 1,064,778 3,382,753
Acquisitions - 301,207 - - 301,207
Disposals - (327,294) (327) (384) (328,005)
Closing balance 111,715 1,276,573 903,273 1,064,394 3,355,955
Accumulated depreciation
Opening balance 111,715 825,066 889,746 107,562 1,934,089
Depreciation - 274,821 4,755 - 279,576
Disposals - (287,906) (327) (384) (288,617)
Closing balance 111,715 811,981 894,174 107,178 1,925,048
Carrying amount - 464,592 9,099 957,216 1,430,907

7. Financial investments - equity method of accounting

During the years ended 31 December 2013 and 2012, the movements occurred in this caption were as follows:

Euro
2 0 13
Inve stme nts in
subsidia ry
c ompa nie s
Additiona l
pa id in c a pita l
c ontributions
in subsidia ry
c ompa nie s
Inve stme nts in
a ssoc ia te d
c ompa nie s
Goodwill Loa ns to
a ssoc ia te d
c ompa nie s
Adva nc e s
for fina nc ia l
inve stme nts
Tota l
Gross a mount
Opening balance 1,658,651,324 5,356,337,500 6,227,436 61,419,919 5,067,148 - 7,087,703,327
Increases 3,995,078,869 - - - - - 3,995,078,869
Reductions (634,012,075) (2,150,287,500) (1,995,203) - (5,067,148) - (2,791,361,926)
Equity method (473,732,021) - (3,447,311) - - - (477,179,332)
Dividends (50,371,507) - - - - - (50,371,507)
Other 3,983,343 - 103,584 - - - 4,086,927
Closing ba la nc e 4 ,4 9 9 ,5 9 7 ,9 3 3 3 ,2 0 6 ,0 5 0 ,0 0 0 8 8 8 ,5 0 6 6 1,4 19 ,9 19 - - 7 ,7 6 7 ,9 5 6 ,3 5 8
Impa irme nt losse s
Opening balance - - 6,170,175 - 2,588,740 - 8,758,915
Increases - - - 16,129,000 - - 16,129,000
Reductions - - (4,893,349) - - - (4,893,349)
Other - - - - (2,588,740) - (2,588,740)
Closing ba la nc e - - 1,2 7 6 ,8 2 6 16 ,12 9 ,0 0 0 - - 17 ,4 0 5 ,8 2 6
Ca rrying a mount 4 ,4 9 9 ,5 9 7 ,9 3 3 3 ,2 0 6 ,0 5 0 ,0 0 0 (3 8 8 ,3 2 0 ) 4 5 ,2 9 0 ,9 19 - - 7 ,7 5 0 ,5 5 0 ,5 3 2
2 0 12
Inve stme nts in
subsidia ry
c ompa nie s
Additiona l
pa id in c a pita l
c ontributions
in subsidia ry
c ompa nie s
Inve stme nts in
a ssoc ia te d
c ompa nie s
Goodwill Loa ns to
a ssoc ia te d
c ompa nie s
Adva nc e s
for fina nc ia l
inve stme nts
Tota l
Gross a mount
Opening balance 2,190,555,609 5,356,337,500 (17,001,050) 61,419,919 37,763,966 32,000 7,629,107,944
Increases 50,000 - - - 2,228,328 - 2,278,328
Reductions (38,525,000) - (1,033,648) - (2,306,478) - (41,865,126)
Equity method (440,563,194) - (3,734,466) - - - (444,297,660)
Dividends (46,517,735) - - - - - (46,517,735)
Non- current assets held for sale - - 27,996,600 - (32,618,668) - (4,622,068)
Other (6,348,356) - - - - (32,000) (6,380,356)
Closing ba la nc e 1,6 5 8 ,6 5 1,3 2 4 5 ,3 5 6 ,3 3 7 ,5 0 0 6 ,2 2 7 ,4 3 6 6 1,4 19 ,9 19 5 ,0 6 7 ,14 8 - 7 ,0 8 7 ,7 0 3 ,3 2 7
Impa irme nt losse s
Opening balance - - 1,995,191 - 2,588,740 - 4,583,931
Increases - - 4,174,984 - - - 4,174,984
Closing ba la nc e - - 6 ,17 0 ,17 5 - 2 ,5 8 8 ,7 4 0 - 8 ,7 5 8 ,9 15
Ca rrying a mount 1,6 5 8 ,6 5 1,3 2 4 5 ,3 5 6 ,3 3 7 ,5 0 0 5 7 ,2 6 1 6 1,4 19 ,9 19 2 ,4 7 8 ,4 0 8 - 7 ,0 7 8 ,9 4 4 ,4 12

Euro

a) Increases

In the years ended 31 December 2013 and 2012, increases in financial investments recorded by the equity method of accounting, including goodwill and loans granted to associated companies, were as follows (Note 4):

Euro
2 013 20 12
Share capital increases at PT Portugal 2,100,000,000 -
Share capital increases at PT Participações 1,857,920,000 -
Share capital increases at PT Compras 34,150,000 -
Share capital increases at PT II 3,000,000 -
Acquisition of shares of PT Brasil 8,869 -
Loans granted to Yunit (a) - 2,228,328
Incorporation of PT BlueClip - 50,000
3,99 5,07 8,86 9 2 ,27 8,32 8

(a) During the year ended 31 December 2011, Portugal Telecom granted additional paid in capital contributions to the associated company Yunit. In 2012, these additional paid in capital contributions were reimbursed and Portugal Telecom granted loans to Yunit by the same amount.

b) Reductions

In the years ended 31 December 2013 and 2012, reductions in financial investments recorded by the equity method of accounting were as follows:

Euro
2 013 20 12
Reimbursement of additional paid in capital contributions (Note 4):
PT Portugal 2,100,000,000 -
PT Compras 35,500,000 -
PT II 13,100,000 -
Africatel 1,687,500 -
Yunit - 2,228,328
2 ,150 ,2 87 ,5 00 2,2 28 ,3 28
Reductions in investments in subsidiary and associated companies:
Disposal of Africatel (a) 620,659,561 -
Disposal of PT Imobiliária (a) 11,499,672 -
Disposal of INESC (a) 1,995,192 -
Disposal of TMM (a) 2,415 -
Disposal of other stakes (a) 12 -
Share capital reduction at Africatel (Note 4) - 38,475,000
Disposal of a stake in Páginas Amarelas (b) - 1,033,648
Disposal of PT BlueClip (Note 4) - 50,000
63 4,156 ,8 52 3 9,5 58 ,6 48
Reimbursement of loans granted:
INESC 2,838,819 78,150
Yunit (Note 4) 2,228,329 -
5,06 7,148 78 ,150
Other movements:
Previsão (Note 4) (c) 1,850,426 -
1,8 50 ,4 26 -
2,79 1,36 1,9 26 4 1,8 65 ,126

(a) In connection with the reorganization of the shareholdings held by Portugal Telecom (Note 1), the company sold these investments in 2013 to subsidiaries directly or indirectly wholly owned by Portugal Telecom.

  • (b) This caption corresponds to the effect of an agreement entered into with a third party for the sale of the 25% stake in this company. As a result of this agreement, Portugal Telecom recognized this investment by its recoverable amount and, for that purpose, recorded a capital loss of Euro 1,033,648 (Note 19) and an additional loss of Euro 1,934,984 (Note 19).
  • (c) Under an agreement entered into with PT Portugal, Portugal Telecom received in 2013 an advance for the disposal of the investment in this entity, and therefore recorded it as a non-current asset held for sale as at 31 December 2013. The completion of this transaction is pending approval by the Portuguese Insurance Institute.

c) Equity method of accounting

In the years ended 31 December 2013 and 2012, the movements occurred in investments in subsidiaries and associated companies resulting from the application of the equity method of accounting were recorded as follows:

Euro
2 013 20 12
Gains in affiliated companies (Note 19) 234,129,864 (66,935,709)
Adjustments to financial assets (Note 14) (711,309,196) (377,361,951)
(47 7,17 9,33 2) (4 44 ,2 97 ,6 60 )

d) Dividends attributed

The detail of dividends attributed by subsidiaries and associated companies in the years ended 31 December 2013 and 2012 is as follows (Note 4):

Euro
2 013 20 12
PT Participações 24,000,000 24,000,000
Africatel 18,750,000 -
PT Finance 6,705,439 20,838,588
PT Centro Corporativo 916,068 1,679,147
5 0,37 1,5 07 46 ,5 17 ,7 35

e) Non-current assets held for sale

Sportinveste

On 20 December 2012, Portugal Telecom reached an agreement on a number of transactions that will allow Portugal Telecom to have a 25% stake in a joint-venture that will combine Sport TV Portugal S.A. ("Sport TV"), Sportinveste Multimédia SGPS, S.A. ("Sportinveste Multimédia") and P.P. TV - Publicidade de Portugal e Televisão, S.A. ("PPTV"). Portugal Telecom will contribute its current 50% stake in Sportinveste Multimédia and invest, through a rights issue in Sport TV, a net amount of up to Euro 21 million. Following these transactions, Portugal Telecom will own 25% of Sport TV, which will incorporate PPTV and Sportinveste Multimédia.

Sport TV produces one of the most complete and broad sports content offering worldwide. PPTV, which is fully owned by Sportinveste, promotes television rights. Sportinveste Multimédia is currently equally owned by Portugal Telecom and Sportinveste SGPS (50% each) and its core business is the production and development of sports contents through any multimedia platform.

These corporate transactions are subject to the approval of the competent authorities, particularly the Competition Authority - Autoridade da Concorrência, and to the accomplishment of certain contractual conditions by the companies involved, including the conclusion of Sport TV's refinancing following the transaction.

As a result of the above mentioned agreement, the investment in Sportinvest Multimedia was classified as non-current asset held for sale and the book value amounted to Euro 4.6 million at 31 December 2012, including additional paid in capital contributions and loans granted in the amount of Euro 30.0 million and Euro 2.6 million, respectively, net of a provision in the amount of Euro 28 million. At the end of 2013, Portugal Telecom sold this investment to PT Comunicações for a total amount of Euro 32,618,669 (Note 4), corresponding to the nominal amount of additional paid in capital contributions and loans granted to this entity, having recorded a capital gain in the amount of Euro 27,964,927 (Note 19). This transaction was performed in the context of the reorganization of the shareholdings held by Portugal Telecom, for the purpose of the merger with Oi (Note 1).

Previsão

In the same context of the reorganization of the shareholdings, Portugal Telecom reached an agreement with PT Portugal at the end of 2013 for the sale of the investment in Previsão and has received an advance on account of this sale in 2013 (Note 8), which is expected to be completed in 2014, after obtaining the authorization from the Portuguese Insurance Institute.

As a result of above mentioned agreement, the investment in Previsão was classified as noncurrent asset held for sale and the book value amounted to Euro 1.9 million at 31 December 2013.

f) Other movements

Euro
2 013 2 012
Movements related to Oi's investment in Portugal Telecom
Acquisition by Oi of Portugal Telecom's shares (Note 14.2) (a) - (23,198,433)
Gain recognized directly in shareholders' equity in relation to the corporate restructuring at Oi Group (Note 14.2) (a) - 12,060,380
Dividends paid by Portugal Telecom in relation to the shares held by Oi (Note 14.6) (b) 6,774,269 9,067,098
Income tax paid by Oi in relation to the dividends received from Portugal Telecom (2,303,251) (4,277,138)
Other (384,091) (32,263)
4 ,08 6,927 (6,3 80,35 6)

(a) As mentioned in Note 1, in connection with the strategic partnership entered into with Portugal Telecom, Oi acquired a total of 89,651,205 shares of Portugal Telecom during the years ended 31 December 2011 and 2012, including 64,557,566 shares in 2011 and 25,093,639 shares in 2012. The Company's stake in these investments made by Oi, amounting to Euro 148,311,037 and Euro 23,198,433, respectively, was recognized in the Balance Sheet as own shares and deducted from the financial investment in Oi, which in turn is reflected in the Company's standalone Balance Sheet indirectly through the investment in PT Portugal. In addition, in March 2012, the Company's interest in the investments made by Oi in 2011 was decreased by an amount of Euro 12,060,380, corresponding to the effect of the reduction in the Company's effective stake in Oi as a result of the conclusion of the corporate restructuring of the Oi Group. Consequently, the Company's interest in the investments made by Oi in the acquisition of Portugal Telecom's shares, included in the Balance Sheet as treasury shares, amounted to Euro 159,449,090 (Note 14.2) as at 31 December 2012 and 2013.

(b) Taking into account the Company's shares held by Oi are classified as own shares in Portugal Telecom's Balance Sheet, the accounting movements relating to the payment of dividends to such shares, net of the related tax effects, were presented as an increase in the carrying value of the investment held indirectly in Oi.

g) Goodwill

Goodwill in the amount of Euro 61,419,919 relates to the directories business carried by a subsidiary of PT Portugal and by Páginas Amarelas.

In the year ended December 2013, the Company recognized an impairment loss of Euro 16,129,000 on this goodwill due to the decline of the directories business, which has intensified in the recent past and culminated on 15 July 2013, with Páginas Amarelas submitting to the Tribunal de Comércio in Lisboa a Special Plan for the Revitalization of the company.

For purposes of impairment analysis, goodwill was allocated to cash generating units. The recoverable amount was computed based on a value in use through a discounted cash flow methodology, using a detailed forecast of cash flows for a 4 year period, which was prepared internally. For purposes of impairment analysis of the directories business, the discount rate used was 8.8%.

8. Related parties

8.1. Balances with Group companies

As at 31 December 2013 and 2012, the captions "Balances with Group companies" included in current and non-current assets and in current liabilities have the following composition:

Euro
2 013 20 12
DEBIT BALANCES
Non- Curre nt
Loans granted (a) 1,806,200,000 1,155,174,819
Tota l non- c urrent 1,8 0 6,2 0 0,0 0 0 1,15 5 ,17 4 ,819
Curre nt
Intercompany loans granted within the centralized cash management system (b) 511,845,872 265,695,716
Accounts receivable within the tax consolidation regime (c) 20,092,250 29,220,041
Other (d) 42,003,456 9,019,282
Tota l c urre nt 57 3 ,94 1,5 7 8 3 03 ,9 35 ,0 3 9
Tota l 2 ,3 8 0,14 1,5 7 8 1,4 5 9,109 ,8 5 8
CREDIT BALANCES
Curre nt
Accounts payable within the tax consolidation regime (c) 22,096,003 2,544,417
Dividends attributed 852,327 838,604
Other (e) 1,952,841 103,439
Tota l c urre nt 2 4 ,90 1,171 3 ,4 86 ,4 6 0

(a) As at 31 December 2013 and 2012, non-current loans granted have the following composition:

Euro
2 013 2 012
PT Portugal (i) 1,806,200,000 827,200,000
Africatel (ii) - 327,604,819
PT Imobiliária (Note 4) - 370,000
1,8 06 ,20 0,00 0 1,15 5,174 ,819

(i) During the years 2013 and 2012, Portugal Telecom granted loans to this subsidiary in the amounts of Euro 979 million and Euro 255 million, respectively (Note 4);

  • (ii) This loan granted to Africatel is denominated in U.S. Dollars. During the year ended 31 December 2012, the change in the outstanding balance corresponds to a foreign currency translation loss of Euro 6,456,390 (Note 25). At the end of 2013, as part of an internal reorganization, this loan was transferred to a subsidiary 100% owned by Portugal Telecom, and prior to that Portugal Telecom recorded a foreign exchange loss of Euro 13.999.799 euros (Note 25) in 2013.
  • (b) As at 31 December 2013 and 2012, the detail of loans granted under the centralized cash management system in order to meet short-term needs is as follows:
Euro
2 0 13 2 0 12
PT Comunicações 342,322,397 117,965,207
PT Portugal 90,783,928 57,894,275
PT Centro Corporativo 43,765,831 1,205,054
PT Inovação 17,586,805 19,973,057
PT Participações 6,373,532 85,537
PT SI 3,590,131 629,000
PT Contact 3,552,194 28,597,459
PT Sales 2,495,805 1,075,020
PT PRO 825,683 -
MEO S.A. - 37,804,380
Other 549,566 466,727
5 11,8 4 5 ,8 7 2 2 6 5 ,6 9 5 ,7 16
  • (c) As at 31 December 2013 and 2012, these captions correspond to a net payable of Euro 2,003,753 and a net receivable of Euro 26,675,624, respectively, including mainly: (1) income taxes payable by the affiliated companies included in the tax consolidation regime, amounting to Euro 99,545,344 and Euro 127,818,236, respectively; (2) payments on account made by these companies, amounting to Euro 96,821,779 and Euro 90,056,806 (Note 4), respectively; and (3) income taxes payable to subsidiaries in relation to withholding tax credits, in the amounts of Euro 4,727,318 and Euro 11,085,806, respectively.
  • (d) As at 31 December 2013, this caption includes Euro 24.4 million receivable from PT Portugal from interest on loans granted.
  • (e) As at 31 December 2013, this caption includes Euro 1,850,426 related to the advance on account of the sale of the financial investment in Previsão, which is expected to finish in 2014, as mentioned above (Note 7).

8.2. Financial investments in subsidiaries and associated companies

As at 31 December 2013 and 2012, the detail of Portugal Telecom's financial investments in its subsidiaries and associated companies is as follows (Notes 7 and 19):

Euro
2 0 13 2 0 12
Compa ny na me % he ld Fina nc ia l
inve stme nts
Addic iona l pa id- in
c a pita l
Sha re on
ne t inc ome
% he ld Fina nc ia l
inve stme nts
Addic iona l pa id- in
c a pita l
Sha re on
ne t inc ome
SUBSIDIARIES:
PT Portugal 100.00% 1,895,140,407 3,206,050,000 (145,759,331) 100.00% 572,566,959 5,306,050,000 (226,525,364)
Africatel (a) (d) - - - 78,146,107 75.00% 591,801,005 1,687,500 124,688,902
PT Finance 100.00% 267,318,693 - 15,207,322 100.00% 258,816,811 - 4,105,099
PT Brasil 99.99% 183,178,459 - 5,800,659 99.99% 211,088,868 - 2,099,510
PT Participações 100.00% 2,149,710,675 - 277,266,829 100.00% 49,463,152 - 26,370,980
PT Imobiliária (d) - - - (256,691) 100.00% 11,756,364 - (435,049)
PT II 100.00% 3,238,603 - 6,096,493 100.00% (5,857,891) 13,100,000 5,583,089
Previsão – Sociedade Gestora
de Fundos de Pensões, S.A.
- - - - 82.05% 1,800,409 - (471,517)
PT Compras (d) - - - 105,282 100.00% (33,961,317) 35,500,000 364,737
PT Centro Corporativo 100.00% 1,011,096 - 922,065 100.00% 1,005,099 - 916,068
Portugal Telecom Europa (b) - - - - 98.67% 169,373 - -
TMM (b) (d) - - - - 98.00% 2,492 - (1,300)
4 ,4 9 9 ,5 9 7 ,9 3 3 3 ,2 0 6 ,0 5 0 ,0 0 0 2 3 7 ,5 2 8 ,7 3 5 1,6 5 8 ,6 5 1,3 2 4 5 ,3 5 6 ,3 3 7 ,5 0 0 (6 3 ,3 0 4 ,8 4 5 )
ASSOCIATED COMPANIES:
Páginas Amarelas (e) 19.88% 888,506 - (3,286,477) 24.88% 4,174,984 - (1,112,773)
INESC (d) - - - - 26.36% 1,995,191 - -
Yunit (d) - - - (162,411) 33.33% 57,251 - (190,466)
Multicert (b) (d) - - - - - 10 - -
Sportinveste Multimédia (c) - - - - 50.00% - - (2,327,625)
8 8 8 ,5 0 6 - (3 ,4 4 8 ,8 8 8 ) 6 ,2 2 7 , 4 3 6 - (3 ,6 3 0 ,8 6 4 )
NON- CURRENT ASSETS
HELD FOR SALE:
Sportinveste Multimédia (c) - - - - 50.00% (27,996,600) 30,023,168 -
Previsão – Sociedade Gestora
de Fundos de Pensões, S.A.
82.05% 1,850,426 - 50,017 - - - -
1,8 5 0 ,4 2 6 - 5 0 ,0 17 (2 7 ,9 9 6 ,6 0 0 ) 3 0 ,0 2 3 ,16 8 -
4 ,5 0 2 ,3 3 6 ,8 6 5 3 ,2 0 6 ,0 5 0 ,0 0 0 2 3 4 ,12 9 ,8 6 4 1,6 3 6 ,8 8 2 ,16 0 5 ,3 8 6 ,3 6 0 ,6 6 8 (6 6 ,9 3 5 ,7 0 9 )

(a) In 2012, the shareholders' equity of this company includes additional paid-in capital contributions amounting to Euro 2,250,000, including Euro 1,687,500 granted by Portugal Telecom.

  • (b) These companies are not engaged in any activity.
  • (c) The shareholders' equity of this company includes additional paid-in capital contributions amounting to Euro 46,165,181, of which Euro 30,023,168 were granted by Portugal Telecom. The investment in this subsidiary, as explained in Note 7, was classified as non-current asset held for sale as at 31 December 2012, in sequence of the agreement on 20 December 2013, with the goal of creating a joint venture composed by Sport TV, Sportinveste Multimedia and PPTV. In December 2013, the investment in this company was transferred to PT Comunicações.
  • (d) The shares in these companies were sold during the year ended December 31, 2013.
  • (e) This company was sold in 2014.

The main financial information regarding the above mentioned entities, except for those which are not engaged in any activity or which investments are fully adjusted for, is as follows:

Euro
2 0 13 2 0 12
Se rvic e
re nde re d
Ne t Sha re holde rs' S e rvic e
re nde re d
Ne t Sha re holde rs'
Compa ny na me Addre ss Asse ts Lia bilitie s a nd sa le s inc ome e quity Asse ts Lia bilitie s a nd sa le s inc ome e quity
SUBSIDIARIES :
PT Portugal Av. Fontes Pereira de Melo,
nº 40 - Lisbon
10,545,384,508 5,444,194,101 - (145,759,331) 5,101,190,407 11,059,954,878 5,181,337,920 - (226,525,364) 5,878,616,959
Africatel Naritaweg 165, Telestone 8,
1043 BW Amsterdam,
n.a. n.a. - 104,194,809 n.a. 1,144,707,951 353,389,945 392,344 166,251,869 791,318,006
Netherlands
PT Finance Strawinkylaan 3105, 7º floor -
Amsterdam, Netherlands
8,470,349,967 8,203,031,274 - 15,207,322 267,318,693 8,702,487,241 8,443,670,430 - 4,105,099 258,816,811
PT Brasil R.Sampaio Viana, 277- 5º
Paraíso - S.Paulo, Brazil
205,533,468 22,336,689 - 5,801,239 183,196,779 236,919,789 25,809,810 - 2,099,720 211,109,979
PT Participações Av. Fontes Pereira de Melo,
nº 40 - Lisbon
2,159,363,480 9,652,805 - 277,266,829 2,149,710,675 236,397,285 186,934,133 - 26,370,980 49,463,152
PT Imobiliária R. Tenente Espanca, nº 35 -
Lisbon
n.a. n.a. 358,454 (256,691) n.a. 13,003,749 1,247,385 426,983 (435,049) 11,756,364
PT II Av. Fontes Pereira de Melo,
nº 40 - Lisbon
16,039,481 12,800,878 - 6,096,493 3,238,603 12,584,682 5,342,572 13,156,868 5,583,089 7,242,109
Previsão – Sociedade Gestora de
Fundos de Pensões, S.A.
R. Entrecampos, nº 28 -
Lisbon
2,887,741 632,472 970,588 60,960 2,255,269 3,124,420 930,110 350,000 (574,677) 2,194,310
PT Compras R. Entrecampos, nº 28 -
Lisbon
n.a. n.a. 6,777,476 105,282 n.a. 3,557,930 2,019,247 6,777,476 364,737 1,538,683
PT Centro Corporativo Av. Fontes Pereira de Melo,
nº 40 - Lisbon
79,504,079 78,492,983 62,456,953 922,065 1,011,096 35,083,596 34,078,497 67,446,511 916,068 1,005,099

8.3. Balances and transactions with related parties

As mentioned in Note 1, Portugal Telecom is the parent company of the Group and as such all companies included in the Group were considered as related parties.

Besides the receivables and payables included under the captions "Balances with Group companies", as detailed above (Note 8.1), the Company has other receivables and payables with related parties included in other captions. The nature and detail of the main balances with related parties as at 31 December 2013 and 2012 are as follows:

Euro
20 13
Share holde rs and
Group companie s
(de bit balance) (a)
Othe r
ac counts
rec eivable (b)
Tota l a ccounts
rec eivable
Shareholde rs and
Group companie s
(credit ba la nc e)
Loa ns
obtained
Suppliers
and ac crue d
e xpe nses
Tota l
a cc ounts
paya ble
SUBSIDIARIES:
PT Portugal 1,925,413,570 34,914,655 1,960 ,32 8,22 5 - - - -
Africatel 474 - 47 4 - - - -
PT Comunicações 345,526,081 5,318,001 350 ,84 4,08 2 - - (105,673) (10 5,67 3)
MEO S.A. - 40,630 4 0,63 0 (18,423,166) (8,390,143) (297) (26 ,8 13,6 06)
PT Inovação 17,802,312 242,143 18 ,04 4,45 5 - - - -
PT Móveis 5,644,839 4,268 5,6 49,10 7 - - - -
PT Brasil 8,677,620 27,610 8 ,70 5,23 0 - - (747,747) (74 7,74 7)
PT Participações 6,373,532 54,545 6 ,42 8,07 7 (3,236,746) - - (3,23 6,74 6)
PT Centro Corporativo 44,436,952 113,675 44 ,55 0,62 7 - - (865,436) (86 5,43 6)
PT Sales 2,694,719 76,899 2 ,771,6 18 - - - -
PT SI 3,821,101 93,348 3,9 14,44 9 - - - -
PT Contact 5,961,631 68,977 6 ,03 0,60 8 - - - -
PT Pro 6,960,690 45,169 7 ,00 5,85 9 - - (10) (10)
PT II 6,632,244 15,173 6,6 47,4 17 - - - -
Other companies 60,424 17,926 7 8,35 0 (436,091) - (547) (43 6,63 8)
AS S OCIATED COMP ANIES :
Sportinveste - 7,703 7,70 3 - - - -
Yunit 122,553 64,267 18 6,82 0 - - - -
Other companies 12,836 - 12,83 6 - - (1,848) (1,84 8)
2 ,3 80 ,141,57 8 41,104 ,989 2,42 1,24 6,56 7 (22 ,096 ,00 3) (8 ,390 ,143 ) (1,7 21,5 58) (3 2,20 7,7 04)
Euro
2012
Loans
granted to
associated
companies
Shareholders and
Group companies
(debit balance) (a)
Other
receivable (b)
receivable Shareholders and
accounts Total accounts Group companies
(credit balance)
Loans obtained Suppliers
and accrued
expenses
Total
accounts
payable
SUBSIDIÁRIAS:
PT Portugal 886,469,700 15,026,120 901.495.820
Africatel 327,606,761 12,775,713 340, 382, 474
PT Comunicações 119,573,377 1,592,786 121.166.163 (73, 058) (73, 058)
MEO S.A. 38,418,196 607,938 39.026.134
PT hovação 19.973.057 149.828 20, 122, 885 (1,968,926) ٠ ٠ (1,968,926)
PT Móveis 18,459,120 432 18,459,552
PT Brasil 8,809,843 27,610 8,837,453 (872, 214) (872, 214)
PT Participações 2,029,458 463 2,029,921 ۰ ٠
PT Centro Corporativo 1,777,890 61,019 1,838,909 (690, 659) (690, 659)
PT Sales 1,305,993 41.900 1,347,893
PT SI 1,948,206 33,980 1,982,186
PT Contact 29,776,455 158,665 29,935,120
PT Pro 828,270 30.066 858.336
PT I 1,052,648 4,854 1.057.502
Outras empresas 1,060,149 1.000.164 2,060,313 (575, 491) (38, 912) (614, 403)
ASSOCIADAS:
Sportinveste 8,464 8,464
INESC 2,838,820 2,838,820
Yunit 2,228,328 62.679 2,291,007
Outras empresas 20,735 119,490 140,225 (46, 710) 595 (46, 115)
5,067,148 1,459,109,858 31,702,171 1,495,879,177 (2, 544, 417) (46, 710) (1, 674, 248) (4, 265, 375)

(a) As mentioned above, debit balances with shareholders and group companies relate mainly to loans granted and to accounts receivable under the tax consolidation regime.

(b) This caption includes primarily accrued interest income on loans granted to affiliated companies.

In the years ended 31 December 2013 and 2012, the nature and detail of the main transactions with related parties are as follows:

Euro
2013 2012
Net interest
and related
income
Supplies and
external
services
Recovery
of costs of
wages and
salaries
Other
operational
income
(expenses)
Net interest
and related
income
Supplies and
external
services
Recovery
of costs of
wages and
salaries
Other
operational
income
(expenses)
SUBSIDIARIES:
Africatel 22,863,720 ۰ $\overline{\phantom{a}}$ 1,359,207 32,253,375 $\overline{\phantom{a}}$ 1,209,961
PT Portugal 83,904,796 $\overline{\phantom{a}}$ $\overline{\phantom{a}}$ 29,450,401
PT Comunicações 12,092,103 (348, 597) $\overline{\phantom{a}}$ 14,332,391 (338, 882) 517,951
MEO S.A. 641,049 $\overline{\phantom{a}}$ $\overline{\phantom{a}}$ ٠ 1,665,097 405,146
PT Contact 573,967 ٠ ۰ 565,312 121,286
PT Centro Corporativo 521,716 (1,000,592) 1, 148, 123 ٠ 378,941 (1,892,199) 1,343,463
PT Sales 312,834 $\overline{\phantom{a}}$ $\overline{\phantom{a}}$ ٠ 234,924 24,700
PT Inovação 1,094,205 ۰ 357,235 107,646
Othercompanies 886,354 (368) 260,866 251,337 285, 154 (375) 910,872 26,119
ASSOCIATED COMPANIES:
Sportinveste 32,643 52,216
Othercompanies ٠ (1,873,560) (1, 100, 142) 12,603 (1,814,636) 982,917
122,923,387 (1, 349, 557) (464, 571) 510,402 79,587,649 (2, 231, 456) 1,616,428 2,218,997

Some of the major shareholders of Portugal Telecom are financial institutions and, in the ordinary course of business, Portugal Telecom and its subsidiaries entered into various transactions with those entities, including bank deposits, short-term investments and financings entered into by Group companies with those financial institutions, as well as telecommunications services rendered by the Group to those entities. In addition, Visabeira (a service provider of Portugal Telecom's wireline business) and Controlinveste (a media content provider) are also shareholders of Portugal Telecom.

Transactions occurred during the year ended 31 December 2013 and balances on that date between Group companies and its major shareholders, excluding the outstanding balances related to bank deposits, short-term investments and financings, are as follows (including VAT):

Euro
Company Revenues
and gains (a)
Costs
and losses (a)
Accounts
receivable
Accounts
payable
BES 68,014,622 28,105,495 1,428,622 -
Visabeira 11,290,365 79,668,692 34,768,339 20,322,411
Controlinveste 2,469,041 47,360,248 463,937 8,545,056
Ongoing 507,475 2,930,813 268,962 389,724
BlackRock 1,051 5,031,948 - 5,000,156
UBS 39 45,000 - -
82,282,592 163,142,196 36,929,860 34,257,347

(a) Revenues and gains include sales and services rendered by Portugal Telecom and interest received on bank deposits, while costs and losses include supplies and external services provided to Portugal Telecom and interest paid on financing agreements and equity swaps.

The terms and contractual conditions in agreements entered into by Portugal Telecom and shareholders are similar to those applicable to other independent entities in similar transactions.

Pension and healthcare funds from PT Comunicações, which were incorporated to cover the Company's post retirement benefits plans, are managed in accordance with an investment guideline approved by the Board of Directors of Portugal Telecom. The portfolio of assets held by these funds includes shares, bonds and other investments from our shareholders. As at 31 December 2013, the total exposure of these investments to BES, to Rocha dos Santos Holding and to Portugal Telecom or to its management was Euro 89 million, Euro 95 million and Euro 58 million, respectively, as compared to Euro 77 million, Euro 104 million and Euro 66 million as at 31 December 2012, respectively.

8.4. Other information

During the years ended 31 December 2013 and 2012, fixed remunerations of board members, which were established by the Remunerations Committee, amounted to Euro 5.52 million and Euro 5.73 million, respectively.

Under the terms of the remunerations policy established by the Remunerations Committee, executive board members are entitled to receive an annual variable remuneration related to the performance achieved, of which 50% is payable in the following year and the remaining 50% is payable 3 years after if certain performance measures are achieved. Portugal Telecom recognizes an accrual for variable remunerations on an annual basis.

In the year ended 31 December 2013, the annual variable remuneration of 2012 paid to the seven executive board members amounted to Euro 2.2 million, as compared to the annual variable remuneration of 2011 paid to the seven executive board members in the year ended 31 December 2012, amounting to Euro 2.44 million. In addition, in the year ended 31 December 2012 and in accordance with a deliberation of the Remunerations Committee, Portugal Telecom paid an amount of Euro 1.94 million to the executive board members regarding the variable remuneration related to the medium term performance ("VRMT") of 2009, which payment had been deferred in that year. At the end of the 3 years term of office of the Chairman of the Board of Directors, the Evaluation Committee, taking into account his performance evaluation, in the exercise of his duties, proposed to the Compensation Committee the granting of a bonus, of which Euro 0.65 million were paid in 2012 and an equal amount was deferred for a three years period. The payments of variable remuneration that were deferred as at 31 December 2013 amounted to Euro 10.12 million.

Additionally, in connection with the strategic partnership entered into with Oi and Contax, five of Portugal Telecom's board members (six in 2012) perform executive duties in these companies (entities jointly controlled by Portugal Telecom), having received in the years ended 31 December 2013 and 2012 a total fixed compensation of R\$ 1.02 million (Euro 0.4 million) and R\$ 2.39 million (Euro 0.95 million), respectively, which was established by the competent corporate bodies in accordance with local legislation.

In addition to the above mentioned remunerations, executive board members are entitled to fringe benefits primarily utilized in their daily functions, in connection with a policy defined for the Group.

During the years ended 31 December 2013 and 2012, key employees of Portugal Telecom's management, as defined under the Securities Code, received fixed remunerations amounting to Euro 4.4 million and Euro 5.2 million, respectively. The variable remunerations paid to key employees in the years ended 31 December 2013 and 2012 amounted to Euro 2.2 and Euro 2.5 million, respectively.

As at 31 December 2013, there was no share based payment program or termination benefit in place and Portugal Telecom did not have any outstanding balances with board members or key employees.

As at 31 December 2013, there was one board member and five key employees of Portugal Telecom entitled to post retirement benefits under the plans of PT Comunicações, with the corresponding liabilities amounting to Euro 2 thousand and Euro 12 thousand as at 31 December 2013, respectively.

In the year ended 31 December 2013, fees from Portugal Telecom's statutory auditor amounted to Euro 0.24 million and correspond to audit fees related to the following companies: Portugal Telecom, PT Investimentos Internacionais, PT Ventures, PT Participações, Timor Telecom and PT Imobiliária.

For additional information regarding the remunerations of board members and key employees, please read the Corporate Governance Report included in the Annual Report.

9. Other financial assets and liabilities

As at 31 December 2012, these captions include the fair value of derivative financial instruments entered into by the Company. As at 31 December 2013 and 2012 these captions have the following composition:

Euro
2 013 20 12
OTHER FINANCIAL AS SETS
Non- Curre nt
Other 729 925
Total non- curre nt 7 29 92 5
Current
Short- term investments (Note 4) 200,000,000 -
Interest rate and currency swap - 983,368
Total c urrent 20 0 ,0 0 0,0 00 9 83 ,36 8
Total othe r fina ncia l a sse ts 20 0 ,0 0 0,7 29 9 84 ,29 3
OTHER FINANCIAL LIABILITIES
Non- Curre nt
Interest rate swaps:
Cash flow hedges - 2,334,678
Held for trading - 57,318
Total non- curre nt - 2,3 91,99 6

The Company entered into several derivative financial instruments, primarily with the purpose of minimizing the risk of exposure to exchange and interest rate fluctuations. Derivative financial instruments are signed after a careful analysis of associated risks and rewards to this type of operation, taking into consideration information obtained from different institutions. These transactions are subject to a preliminary approval by the Company's Executive Committee. The positions held by the Company, as well as the relevant financial markets, are regularly monitored. The fair value of these derivatives is determined on a regular basis in order to assess the fair value of these instruments and the related financial implications.

Interest rate risk

As at 31 December 2012, the portfolio of interest rate derivatives consisted of interest rate swaps denominated in Euros, which were entered into with the purpose of eliminating the risk of changes in the interest rates of loans obtained. During 2013, all derivatives instruments were settled.

As detailed in the table above, these instruments are classified in the following categories:

- Cash flow hedges

Changes in fair value of cash flow hedges are recorded directly in shareholders' equity under the caption "Other reserves" and amounted to gains of Euro 2,334,677 in 2013 and gains of Euro 3,934,968 in 2012 (Note 14.4). Changes in fair value recognized in 2013 and 2012 include a gain of Euro 1,142,000 and Euro 4,038,000 million (Note 22), corresponding to the transfer to net income of accumulated losses associated with an interest rate swap settled in these years, and a gain of Euro 875,376 in 2013 and a loss of Euro 103,032 in 2012 corresponding to the change in fair value of derivative instruments. As mentioned above, these derivatives were fully settled in 2013 and their notional value as at 31 December 2012 amounted to Euro 71.4 million.

- Held for trading

Changes in fair value of swaps held for trading are recorded in earnings under the caption "Increases/(reductions) in fair value" and amounted to gains of Euro 57,317 in 2013 and Euro 408,486 in 2012 (Note 22). As mentioned above, these derivatives were fully settled in 2013 and their nominal value at 31 December 2012 amounted to Euro 4.5 million.

Interest rate and foreign currency exchange risk

In 2010, Portugal Telecom and PT Finance (a subsidiary company) entered into two currency swap contracts with exchange and interest rate components, in order to eliminate the exposure of PT Finance to the risk of exchange rate fluctuations in loans denominated in U.S. Dollars. Considering that the purpose of these derivatives was to hedge risk in PT Finance, they were classified in the company's standalone financial statements as held for trading and their fair values were recognized under the captions of other financial assets and liabilities, as detailed in the table above. Changes in the fair value of these instruments were recognized in earnings under the caption "Increases/(reductions) in fair value" and amounted to a gain of Euro 259,095 in 2013 and Euro 1,539,187 in 2012 (Note 22). During the years 2013 and 2012, the Company made payments associated with these financial instruments amounting to Euro 1,242,463 and Euro 1,240,852, respectively.

10. Income taxes

10.1. Introduction

In 2013, the Companies located in Portugal were subject to Corporate Income Tax at a rate of 25%, which was increased up to (1) a maximum of 1.5% of taxable income through a municipal tax and by a 3.0% state surcharge applicable to taxable income between Euro 1.5 million and Euro 7.5 million (Euro 10.0 million in 2012) and 5.0% state surcharge applicable to taxable income in excess of Euro 7.5 million (Euro 10.0 million in 2012), leading to a maximum aggregate tax rate of approximately 31.5% for taxable income higher than Euro 7.5 million.

As from 2014, companies located in mainland Portugal are subject to Corporate Income Tax at a base rate of 23%, increased (1) up to a maximum of 1.5% of taxable income through a municipal tax, and (2) by a state surcharge levied at the rates of 3.0% on taxable income between Euro 1.5 million and Euro 7.5 million, 5.0% on taxable income between Euro 7.5 million and Euro 35.0 million and 7.0% on taxable income in excess of Euro 35.0 million, resulting in a maximum aggregate tax rate of approximately 31.5% for taxable income higher than Euro 35.0 million.

In 2013 and 2012, the Company reported a tax loss on a standalone basis, and therefore applied the tax rate of 25.0% to compute its current income tax estimate in 2013 and 2012, respectively.

Income taxes are computed based on the tax rate mentioned above and are determined on the basis of profit before-tax adjusted in accordance with tax legislation.

In the year ended 31 December 2013, the Company's taxable income was estimated in accordance with the special taxation regime for groups of companies ("tax consolidation"), including the following companies: PT Comunicações, S.A.; Meo – Serviços de Comunicações e Multimédia, S.A. (Meo, S.A., formerly TMN – Telecomunicações Móveis Nacionais, S.A.); PT Contact – Telemarketing e Serviços de Informação, S.A.; PT Imobiliária, S.A.; PT Inovação, S.A.; PT Móveis, SGPS, S.A.; PT Pro - Serviços Administrativos e de Gestão Partilhados, S.A.; PT-Sistemas de Informação, S.A.; PT Compras - Serviços de Consultoria e Negociação, S.A.; PT Participações SGPS, S.A.; PT Investimentos Internacionais – Consultoria Internacional, S.A.; PT Prestações – Mandatária de Aquisições e Gestão de Bens, S.A.; PT Portugal, SGPS, S.A.; PT Sales, S.A.; PT Centro Corporativo, S.A.; Infonet Portugal – Serviços de Valor Acrescentado, Lda; Openidea, Tecnologias de Telecomunicações e Sistemas de Informação, S.A.; PT Data Center, S.A.; PT BlueClip, S.A.; and PT Pay, S.A..

In accordance with the prevailing legislation, tax returns are subject to review and correction by the tax authorities during a period of four years (five years for Social Security), except where there have been tax losses, tax benefits have been granted, or there are inspections, claims or challenges under way; in such cases, these periods may be extended or suspended, depending on the circumstances. Based upon the information supplied by its tax advisory services, the Board of Directors considers that any corrections to the tax returns that might result from reviews carried out by the tax authorities will not have a material effect on the financial statements as at 31 December 2013, considering the provisions recorded and the current expectations of settlement of the tax contingencies described in Note 15.

10.2. Deferred taxes

In determining income tax expense for the year, besides the current tax based on profit beforetax adjusted in accordance with tax legislation, it is also considered the effects of temporary differences between the tax and accounting bases of assets and liabilities, arising in the year or in previous years.

Movements occurred in deferred tax assets during the years ended 31 December 2013 and 2012 were as follows:

Euro
2 013
Other Other
Fina nc ial
instruments
provision a nd
adjustme nts
Ta x losses
ca rryforwa rd
te mpora ry
diffe re nc es
Total
Opening balance 2,267,475 - 194,508,971 2,781,258 199 ,55 7,70 4
Increases (reductions)
Net income (849,074) 68,486 32,032,734 (358,089) 30 ,89 4 ,05 7
Shareholders' equity (Note 14.4) (583,669) - - - (58 3,66 9)
Change in the statutory tax rate
Net income (66,779) (5,479) (18,123,336) (193,854) (18,38 9,44 8)
Closing ba lance 76 7,95 3 63 ,0 07 20 8,418 ,36 9 2,22 9,315 2 11,4 78 ,64 4

Euro 2012

Financial
instruments
Tax losses
carryforward
Other temporary
differences
Total
Opening balance 4,188,083 115,703,314 1,351,081 121,242,478
Increases (reductions)
Net income (936,866) 78,805,657 1,430,177 79,298,968
Shareholders' equity (Note 14.4) (983,742) - - (983,742)
Closing balance 2,267,475 194,508,971 2,781,258 199,557,704

Changes in deferred tax assets recorded in shareholders' equity under the caption "Other reserves" (Note 14.4) correspond to the tax effect associated with the change in the fair value of interest rate derivatives classified as cash flow hedges.

Deferred tax assets relating to tax losses carry forward resulted from the tax losses recognized by Portugal Telecom's tax consolidation in the years ended 31 December 2011, 2012 and 2013. In accordance with current tax legislation, tax losses can be used for a five years period (four years in 2011) following the year in which they were generated, with a limit of 75% of taxable income in each year. Based on projections of earnings of Group companies for the coming years, adjusted for any differences between accounting and tax bases, and considering certain financial transactions to be undertaken in the future, the Company believes that these deferred tax losses are recoverable.

In the event that the proposed business combination between Portugal Telecom and Oi (Note 1) is completed, these tax losses will be available only upon the approval from the tax authorities.

During the year 2012, no movements occurred in deferred tax liabilities. Movements occurred in deferred tax liabilities during the year ended 31 December 2013 were as follows:

Euro
2 013
Fina nc ia l
instrume nts
Othe r Tota l
Ope ning ba la nc e 14,286,361 - 14 ,2 8 6 ,3 6 1
Inc re a se s (re duc tions)
Net income - 1,579,572 1,5 7 9 ,5 7 2
Change in the sta tutory ta x ra te
Net income - (126,366) (126 ,3 6 6 )
Shareholders' equity (Note 14.4) (1,142,909) - (1,142 ,9 0 9 )
Closing ba la nc e 13 ,14 3 ,4 5 2 1,4 5 3 ,2 0 6 14 ,5 9 6 ,6 5 8

Deferred tax liabilities relating to financial instruments, correspond to the tax effect associated with the equity component of the exchangeable bonds issued by Portugal Telecom in 2007 (Note 14.4).

10.3. Tax rate reconciliation

In the years ended 31 December 2013 and 2012, the reconciliation between the expected tax computed by applying the nominal tax rate to income before taxes and the total income tax is as follows:

Euro
2 0 13 2 0 12
Inc ome be fore ta xe s 3 0 3 ,0 4 2 ,6 4 9 12 3 ,2 8 4 ,8 0 8
Nominal tax rate 25.0% 25.0%
Expe c te d ta x 7 5 ,7 6 0 ,6 6 2 3 0 ,8 2 1,2 0 2
Tax losses used in connection with RETGS (32,032,734) (78,805,657)
Permanent differences (a) (90,732,597) (40,057,241)
Current income tax from previous years (9,880,543) (13,053,409)
Change in the statutory tax rate in Portugal as from 2014 18,263,082 -
Other (143,252) (1,646,234)
(3 8 ,7 6 5 ,3 8 2 ) (10 2 ,7 4 1,3 3 9 )
Inc ome ta x
Income tax- current (b) (27,713,979) (23,442,371)
Deferred tax (11,051,403) (79,298,968)
(3 8 ,7 6 5 ,3 8 2 ) (10 2 ,7 4 1,3 3 9 )

(a) Permanent differences are as follows:

Euro
2 013 2 012
Recognition of deferred capital gains (Note 19) (68,031,626) (141,732,555)
Gain related to the tax consolidation regime (Note 19) (61,947,984) (89,730,210)
Equity method of accounting (Note 19) (234,161,535) 66,935,709
Financial costs non- deductible for tax purposes 4,875,215 2,543,096
Provisions, adjustments and impairments (2,142,669) (92,979)
Other (1,521,789) 1,847,975
(36 2,9 30 ,38 7) (16 0,2 28 ,96 4)
Nominal tax rate 25.0% 25.0%
(9 0,7 32 ,59 7) (4 0,0 57 ,24 1)

(b) As at 31 December 2013 and 2012, this caption is as follows:

Euro
2 013 2 012
Income tax of the current year (17,833,436) (10,388,962)
Adjustments to income taxes from previous years (9,880,543) (13,053,409)
(2 7,7 13 ,97 9) (2 3,4 42 ,37 1)

11. State and other public entities

As at 31 December 2013 and 2012, this caption consists of:

Euro
2013 2012
Debit Credit Debit Credit
balances balances balances balances
Corporate income taxes 49,897,931 ۰ 45,029,656
Personnel income taxes $\overline{\phantom{a}}$ 16.110 182,413
Value added tax $\overline{\phantom{a}}$ 1,359,758 308.264
Social security taxes $\overline{\phantom{a}}$ 112.831 - 7,294
Othertaxes 296.234 21,571 ۰ 9,131
50, 194, 165 1,510,270 45,337,920 198,838

12. Other accounts receivable

As at 31 December 2013 and 2012, the detail of this caption is as follows:

Euro
2013 2012
OTHER ACCOUNTS RECEIVABLE
Current
Unbilled financial charges 41,340,734 30,020,907
Other 5,314,434 4,910,168
46,655,168 34,931,075
Accumulated impairment losses (273, 944)
Total other accounts receivable 46,381,224 34,931,075

13. Deferrals

As at 31 December 2013 and 2012, the detail of this caption is as follows:

Euro
2013 2012
PREPAID EXPENSES
Current
Interest and other financial expenses 17.361.231 21,403,508
Other 265,272 254,121
Total current prepaid expenses 17,626,503 21,657,629
DEFERRED INCOME
Non-Current
Capital gains in intra-Group transactions 5,821,125,543 4,718,028,309
Other 952.641 956.009
Total non-current deferred income 5,822,078,184 4,718,984,318
Euro
Ba la nce Movement Ba la nc e
31 De c 2 012 in 2 013 3 1 De c 20 13
PT Comunicações 2,363,130,109 - 2,363,130,109
Meo, S.A. (Note 19) 1,815,578,582 (68,031,626) 1,747,546,956
Africatel (Note 7) - 1,168,652,939 1,168,652,939
PT Ventures 306,943,829 - 306,943,829
PT Inovação 120,592,746 - 120,592,746
PT Pro 67,321,604 - 67,321,604
PT SI 44,458,071 - 44,458,071
Outras 3,368 2,475,922 2,479,290
4 ,718,0 2 8,30 9 1,10 3,0 9 7,23 4 5 ,8 21,125 ,5 4 3

The detail and movement of deferred capital gains recorded as a result of the disposal of financial investments to other Group companies are as follows:

Capital gains recorded as a result of the disposal of financial investments to other Group companies are recognized in earnings upon the disposal of the investments to outside the Group or on the same proportion that goodwill or assets and liabilities identified under the purchase price allocation are recognized in net income by the acquirers. Both the recognition of capital gains and the effect of the recognition of goodwill, indirectly through the equity method of accounting, are included under the caption "Equity in earnings (losses) of affiliated companies" (Note 19).

Deferred capital gain related to Meo, S.A. was initially recorded in 2006 in connection with the disposal to PT Portugal of the investments previously held by Portugal Telecom in Meo, S.A. and PT Comunicações. As SNC was not yet in force in that year, PT Portugal recognized as goodwill the entire difference between the acquisition price and the shareholders' equity of the referred companies. In the end of 2010, PT Portugal disposed of its investment in Meo, S.A. to PT Comunicações, and the latter, in accordance with SNC, concluded the purchase price allocation of this investment in 2011, having for that purpose adjusted the net assets acquired to the corresponding fair value, which led to a reduction of the goodwill initially recorded. Since a portion of the goodwill initially recorded by PT Portugal is now recorded at PT Comunicações as an adjustment to the fair value of Meo's net assets acquired, the deferred capital gain recorded in the Company's Balance Sheet is being recognized through earnings on the same basis that the referred adjustment is amortized through net income in the financial statements of PT Comunicações, corresponding to the useful life period of the adjusted assets.

At the end of 2013, with the purpose of the business combination with Oi (Note 1), Portugal Telecom started a process of restructuring their investments in order to concentrate them directly or indirectly in PT Portugal. With this purpose, several investments were sold to other Group companies, and the respective capital gains arising from these transactions were deferred in accordance with the Company's accounting policy.

14. Shareholders' equity

14.1. Share capital

As at 31 December 2013, the Company's share capital was fully paid and amounted to Euro 26,895,375, and was represented by 896,512,000 ordinary shares and 500 Class A shares, with a nominal value of 3 cents of Euro each.

14.2. Treasury shares

As at 31 December 2013 and 2012, the detail of this caption is as follows:

Euro
2 0 13 20 12
Equity swap contracts (Note 16.6) 178,071,826 178,071,826
Shares held by Oi (Notes 1 and 7) 159,449,090 159,449,090
3 37 ,5 2 0,9 16 3 3 7,5 2 0 ,916

The equity swaps were entered into by Portugal Telecom over 20,640,000 treasury shares and were recognized as an effective acquisition of treasury shares, thus implying the recognition of a corresponding financial liability for the respective acquisition cost, amounting to Euro 178,071,826 (Note 16.6).

Under the strategic partnership entered into between Portugal Telecom and Oi, under which it was envisaged the acquisition by Oi of up to 10% of the outstanding shares of Portugal Telecom, Oi acquired 89,651,205 shares of Portugal Telecom up to 31 December 2012, representing 10% of the share capital. The Company's effective interest in this investment, held indirectly through Bratel Brasil (a subsidiary of PT Group that holds the investments in the Oi Group and that is indirectly held by PT Portugal), was included in the Balance Sheet as treasury shares. The change occurred during the year ended 31 December 2012 reflects (1) a reduction of Euro 12,060,380 (Notes 1 and 7) corresponding to the effect of the corporate restructuring of the Oi Group concluded in March 2012, as a result of which the Company's interest in Oi was reduced (Note 1), and (2) an increase of Euro 23,198,433 (Note 7) corresponding to the Company's interest in the 25,093,639 shares of Portugal Telecom acquired by Oi during the months of April and May of 2012.

14.3. Legal reserve

Portuguese law provides that at least 5% of each annual profits must be appropriated to a legal reserve until this reserve equals the minimum requirement of 20% of share capital. This reserve is not available for distribution to shareholders but may be capitalized or used to absorb losses, once all other reserves and retained earnings have been exhausted.

As at 31 December 2013, the legal reserve was already fully incorporated in accordance with Portuguese law, and amounted to Euro 6,773,139.

14.4. Other reserves

The composition and movements in this caption in the years ended 31 December 2012 and 2013 are as follows:

Euro
Free
re se rve s
Conve rsion
option of
exc ha nge a ble
bonds (a )
Re se rve s
for tre a sury
sha re s
c a nc e lle d (b)
Intere st ra te
swa ps( c )
O the r
re serve s
Tota l
Ba lanc e a s a t 1 Ja nua ry 2 0 12 10 5 ,2 0 9 ,2 4 4 4 2 ,85 9 ,08 1 6 ,9 7 0 ,3 2 0 (4,7 0 2 ,2 3 3 ) 5 ,8 4 3 ,6 4 4 156 ,18 0 ,05 6
Cha nge s in fa ir va lue of inte re st ra te swa p:
Gains (losses) (Note 9) - - - 3,934,968 - 3 ,9 3 4 ,96 8
Tax effect (Note 10) - - - (983,742) - (9 8 3 ,7 4 2 )
Transfer to retained earnings - - - - (5,843,644) (5 ,8 4 3 ,6 4 4 )
Ba lanc e a s a t 3 1 De c e mber 2 0 12 10 5 ,2 0 9 ,2 4 4 4 2 ,85 9 ,08 1 6 ,9 7 0 ,3 2 0 (1,7 5 1,0 0 7 ) - 15 3 ,2 8 7 ,63 8
Cha nge s in fa ir va lue of inte re st ra te swa p:
Gains (losses) (Note 9) - - - 2,334,677 - 2 ,3 3 4 ,67 7
Tax effect (Note 10) - - - (583,669) - (5 8 3 ,6 6 9 )
Change in the statutory tax rate (Note 10) - 1,142,909 - - 1,14 2 ,90 9
Ba lanc e a s a t 3 1 De c e mber 2 0 13 10 5 ,2 0 9 ,2 4 4 4 4 ,00 1,9 9 0 6 ,9 7 0 ,3 2 0 0 - 15 6,181,55 4

(a) This caption corresponds to the fair value of the conversion option included in the exchangeable bonds issued by the Company, amounting to Euro 57,145,442 (Note 16.1), net of the related tax effect, amounting to Euro 13,143,452 (Note 10).

  • (b) This caption corresponds to a non-distributable reserve equivalent to the nominal value of the shares cancelled and has the same legal regime as the legal reserve. As at 31 December 2013 and 2012, this reserve relates to shares cancelled on 20 December 2007, 24 March 2008 and 10 December 2008.
  • (c) This caption includes the effect of changes in fair value of interest rate swaps entered into by the Company that are classified as cash flow hedges, net of the related tax effect. As at 31 December 2013, the Company no longer had any outstanding derivative financial instruments, as described in Note 9.

14.5. Adjustments to financial assets

During the years ended 31 December 2013 and 2012, the movements in this caption were as follows:

Euro
Othe r c ha nge s
Curre nc y in
Unpa id tra nsla tion sha re holde rs'
divide nds a djustme nts e quity Tota l
Ba la nc e a s a t 1 Ja nua ry 2 0 12 (re sta te d - Note 5 ) 8 ,3 4 2 ,3 0 7 (19 6 ,4 2 0 ,6 6 9 ) 18 0 ,0 8 6 ,4 0 8 (7 ,9 9 1,9 5 4 )
Equity method (Note 7) (a) - (378,892,745) 1,530,794 (3 7 7 ,3 6 1,9 5 1)
Transfer to retained earnings (b) - - (31,819,549) (3 1,8 19 ,5 4 9 )
Unpaid dividends from subsidiaries and associated companies 943,300 - - 9 4 3 ,3 0 0
Ba la nc e a s a t 3 1 De c e mbe r 2 0 12 (re sta te d - Note 5 ) 9 ,2 8 5 ,6 0 7 (5 7 5 ,3 13 ,4 14 ) 14 9 ,7 9 7 ,6 5 3 (4 16 ,2 3 0 ,15 4 )
Equity method (Note 7) (a) - (596,162,828) (115,146,368) (7 11,3 0 9 ,19 6 )
Transfer to retained earnings (b) - 54,688,822 (1,934,485) 5 2 ,7 5 4 ,3 3 7
Unpaid dividends from subsidiaries and associated companies (3,810,727) - - (3 ,8 10 ,7 2 7 )
Ba la nc e a s a t 3 1 De c e mbe r 2 0 13 5 ,4 7 4 ,8 8 0 (1,116 ,7 8 7 ,4 2 0 ) 3 2 ,7 16 ,8 0 0 (1,0 7 8 ,5 9 5 ,7 4 0 )

(a) Negative foreign currency translation adjustments recorded in connection with the equity method of accounting, amounting to Euro 596,162,828 and Euro 378,892,745 in 2013 and 2012, respectively, relate primarily to the impact of the depreciation of the Brazilian Real against the Euro in both years. Other changes in shareholders' equity resulting from the application of the equity method of accounting, totaling net losses of Euro 115,146,368 in 2013 and gains Euro 1,530,794 in 2012, include primarily: (1) net actuarial losses recognized by PT Comunicações in connection with its post retirement benefit obligations (Euro 140 million in 2013, resulting primarily from the impact of the change in the retirement age from 65 to 66 years and Euro 53 million in 2012); (2) a gain of Euro 49 million (Note 1), in 2012 corresponding to the impact of the corporate restructuring of the Oi Group; and (3) other changes in shareholders' equity of affiliated companies.

(b) These movements relate to the realization of the revaluation reserve of PT Comunicações.

14.6. Application of earnings

In the years ended 31 December 2013 and 2012, Portugal Telecom paid the following amounts as dividends:

Euro
2 013 20 12
Ordinary dividend (i) 284,658,563 569,317,125
28 4,65 8,5 63 5 69 ,317,125

(i) In 2012, this caption includes Euro 188,312,588 paid, corresponding to an advance on account of 2011 profit, as approved by the Board of Directors held on 15 December 2011, and Euro 381,004,537 paid in May.

In December 2011, as approved by the Board of Directors of Portugal Telecom on 15 December, the Company attributed to its shareholders an advance on account of 2011 profit totalling Euro 188,312,588, equivalent to a dividend of Euro 21.5 cents per share, which includes an amount of Euro 3,512,719 payable to Telemar Norte Leste, resulting in a net effect on shareholder's equity amounting to Euro 184,799,868. In January 2012, Portugal Telecom settled the total amount of Euro 188,312,588, as mentioned above.

On 27 April 2012, the Annual General Meeting of Portugal Telecom approved the proposal of the Board of Directors to distribute a dividend of 0.65 Euros per share, of which 21.5 cents had already been paid in 4 January 2012 as an advance on account of 2011 profit and the remaining 43.5 cents per share were paid on 25 May 2012. Consequently, in May 2012, Portugal Telecom paid a total amount of Euro 381,004,537 in relation to 875,872,500 shares, which includes an amount of Euro 9,067,098 (Note 7) paid to Telemar Norte Leste in relation to the portion of the Portugal Telecom's shares held by this entity corresponding to Company's effective interest in Oi, resulting in a net impact on shareholders' equity amounting to Euro 371,937,439.

On 19 April 2013, the Annual General Meeting of Portugal Telecom approved the proposal of the Board of Directors to distribute a dividend of 32.5 cents per share, which was paid on 17 May 2013 a total amount of Euro 284,658,563 relating to Euro 6,774,269 paid to Telemar Norte Leste (Note 7) in relation to a portion of the shares held by this entity corresponding to Portugal Telecom's effective interest in Oi, resulting in a net impact on shareholders' equity amounting to Euro 284,658,562 of which Euro 6,774,269 (Note 7) were paid to Telemar Norte Leste for the portion of the shares held by this entity which corresponds to the effective participation of Portugal Telecom in Oi, resulting in a net effect on equity of Euro 277,884,294.

15. Provisions and contingent liabilities

15.1. Movements occurred in provisions

During the years ended 31 December 2013 and 2012, the movements in provisions were as follows:

Euro
2 013
Taxes Litiga tion Other
provisions
Tota l
Opening balance 43,739,020 6,563 354,841 44 ,100 ,4 24
Increases 14,536,191 - 8,061,561 2 2,5 97 ,7 52
Reductions (7,092,008) (6,563) - (7 ,0 98 ,57 1)
Utilizations (3,527,068) - - (3,52 7,0 68 )
Other - - (354,841) (3 54 ,84 1)
Closing bala nc e 47 ,6 56 ,135 - 8 ,06 1,5 61 55 ,717 ,6 96
Current provisions 47 ,6 56 ,135 - 8 ,06 1,5 61 55 ,717 ,6 96
Non- current provisions - - - -
Euro
2 012
Taxes Litiga tion Other
provisions
Tota l
Opening balance 32,044,768 - 354,841 3 2,3 99 ,6 09
Increases 12,924,536 6,563 - 12 ,93 1,0 99
Reductions (8,938,981) - - (8 ,9 38 ,98 1)
Utilizations (34,767) - - (3 4,7 67 )
Other 7,743,464 - - 7,7 43 ,4 64
Closing bala nc e 4 3,73 9,0 20 6,5 63 3 54 ,8 41 44 ,100 ,4 24
Current provisions 4 3,73 9,0 20 6,5 63 - 4 3,7 45 ,5 83
Non- current provisions - - 3 54 ,8 41 35 4,84 1

Movements in provisions for taxes relate to payments made in connection with tax contingencies from previous years and to the assessment made by the Company regarding tax contingencies resulting from inspections in progress.

15.2. Proceedings with probable losses

Provisions for taxes relate to several tax contingencies regarding Corporate Income Tax, Value Added Tax and Social Security Tax, among other taxes and fees. Provisions for litigation relate to legal actions against the Company, which were estimated based on the opinion of the internal and external legal counsels.

15.3. Proceedings with possible and remote losses

As at 31 December 2013, the Company, in accordance with NCRF 21 and based on the opinion of its internal and external legal counsels, classified as possible the risk of loss of several tax contingencies totalling Euro 1.3 million (Euro 28.4 million as at 31 December 2012), which relate primarily to Corporate Income Tax. Additionally, as at 31 December 2013, the Company classified as remote the risk of loss of several tax contingencies totalling Euro 37.2 million (Euro 10.3 million as at 31 December 2012), that also relate mainly to Corporate Income Tax.

As at 31 December 2013, there were other tax contingencies against certain Portuguese Group companies, the risk of loss of which is considered remote and relate primarily to the deductibility of certain financial costs incurred between 2004 and 2010 (Euro 204 million) and the deductibility of a capital loss generated in 2006 following the liquidation of a subsidiary (Euro 64 million). The Company already received tax assessments regarding these matters for all the years mentioned above and presented bank guarantees to the tax authorities totalling Euro 317 million (Note 27) for the years 2005 to 2009. As at 31 December 2012, Portugal Telecom strongly disagrees with these assessments and, based on the opinion of its tax advisers, considers that there are solid arguments to oppose the position of the tax authorities.

16. Loans obtained

Loans obtained as at 31 December 2013 and 2012 have the following composition:

Euro
2 0 13 2 0 12
Non- c urre nt Curre nt Non- c urre nt Curre nt
Exchangeable bonds - 743,576,038 734,365,305 -
Bonds 400,000,000 - 400,000,000 -
Centralized cash management - 8,390,143 - 46,710
Bank loans
External loans 466,071,429 61,071,429 527,142,855 74,489,181
Domestic loans 170,000,000 - 100,000,000 -
Other loans
External loans 1,209,000,000 - - -
Domestic loans - 542,000,000 - 175,750,000
Liability related to equity swaps on treasury shares - 73,210,079 - 73,210,079
Leases 230,551 205,474 209,284 223,294
2 ,2 4 5 ,3 0 1,9 8 0 1,4 2 8 ,4 5 3 ,16 3 1,7 6 1,7 17 ,4 4 4 3 2 3 ,7 19 ,2 6 4

16.1. Exchangeable bonds

In 2008, the Company issued 15,000 convertible bonds with a nominal value of Euro 50,000 each, through a private subscription that was fully subscribed by its subsidiary PT Finance.

The issuance was held to support the issuance by PT Finance in July 2007 of exchangeable bonds convertible into fully paid ordinary shares of Portugal Telecom, denominated "Euro 750,000,000.00, 4.125 per cent Exchangeable Bonds due 2014 exchangeable for new and/or existing ordinary shares of Portugal Telecom, SGPS, S.A." ("Exchangeable Bonds") in order to enable PT Finance to satisfy conversion requests that eventually may be made by the owners of Exchangeable Bonds. The conditions for the issuance of these convertible bonds replicate the terms of the Exchangeable Bonds.

Exchangeable bonds represent a compound financial instrument and accordingly the market value of the equity component (conversion option into shares) was recognized directly in shareholders' equity as of the date the bonds were issued and amounted to Euro 57,145,442 (Note 14.4), while the financial liability component is recorded by the amortized cost method.

16.2. Bonds

In July 2012, Portugal Telecom launched a Public Bond Subscription Offering in the Portuguese market for the general public, under the Euro 7,500,000,000 Medium Term Note Programme. The offer size was Euro 400 million, amount that was entirely subscribed (Note 4). These bonds have a four-year term and receive interest at a fixed rate of 6.25% per year, to be paid semiannually.

16.3. Bank loans

As at 31 December 2013 and 2012, bank loans include: (1) financings obtained from the European Investment Bank ("EIB"), amounting to Euro 527,142,858 and Euro 601,632,036, respectively, including a loan of Euro 100,000,000 obtained in May 2012 and maturing in October 2019; and (2) a financing obtained from another financial institution in July 2012 and May 2013, amounting to Euro 100,000,000 and Euro 70,000,000 (Note 4) and maturities in July 2016 and May 2017, respectively.

As at 31 December 2013 and 2012, Portugal Telecom had presented guarantees to EIB, amounting to Euro 491,428,571 and Euro 515,000,000, respectively, related to the above mentioned financings.

As at 31 December 2013 and 2012, the Company's bank loans were entirely denominated in Euros and bear interest at annual interest rates that vary between:

Euro
2 0 13 2 0 12
Maximum interest rate 4.81% 4.81%
Minimum interest rate 0.67% 1.17%

Additionally, as at 31 December 2013, the Company is borrower, jointly with PT Comunicações and PT Finance, of a credit facility in the amount Euro 800 million maturing in June 2016.

The Company is also borrower, jointly with PT Comunicações and PT Finance, in an Export Credit Facility amounting to Euro 180 million, with maturity up to 2023. As at 31 December 2013, PT Finance was using an amount of Euro 400 million and Euro 70 million under the credit facilities mentioned above, respectively.

16.4. Other external loans

As at 25 June 1999, the Company issued a commercial paper program, which following several changes made since that date had a maximum amount of Euro 3,500,000,000 as at 31 December 2012. This program is in place until 7 July 2015, and is automatically renewable for successive periods of two years, until 7 July 2025, unless terminated by either party. As at 31 December 2013 emissions made by the Company under this program amounted to Euro 1.049.000.000, while in 31 December 2012, the Company was not using any amount under this program.

As at 1 June 2000, the Company issued another commercial paper program, which following several changes made since that date had a maximum amount of Euro 3,000,000,000 as at 31 December 2013. This program is in place until 1 June 2014, and is automatically renewable for successive periods of two years, until 1 June 2020, unless terminated by either party. As at 31 December 2013 emissions made by the Company under this program amounted to Euro 160,000,000, while in 31 December 2012, the Company was not using any amount under this program.

16.5. Other domestic loans

Portugal Telecom entered into several commercial paper programs, under which it has issued a total amount of Euro 542,000,000 as at 31 December 2013 (Euro 175,750,000 as at 31 December 2012), maturing between January and May 2014. In addition, under these programmes, the Company had available an underwritten amount of Euro 283 million as at 31 December 2013.

16.6. Liability related to equity swaps on treasury shares

This caption relates to equity swap contracts entered into by Portugal Telecom over 20,640,000 treasury shares, which were recognized as an effective acquisition of treasury shares, thus implying the recognition of a corresponding financial liability for the respective acquisition cost in the amount of Euro 178,071,826 (Note 14.2). In December 2011 and 2012, Portugal Telecom settled the amounts of Euro 84,304,307 and Euro 20,557,440 (Note 4), respectively, following which the outstanding amount due was reduced to Euro 73,210,079 as at 31 December 2013 and 2012.

16.7. Finance leases

Obligations under finance lease contracts resulted primarily from the lease of transportation equipment, under which there are generally purchase options in the term of these contracts. As at 31 December 2013 and 2012, assets under finance lease contracts recognized in the Company's balance sheet had a carrying amount of Euro 471,941 and Euro 464,592, respectively, and correspond to the caption "Transportation equipment" of the tangible fixed assets.

As at 31 December 2013 and 2012, the maturity of minimum lease payments under finance lease contracts was as follows:

Euro
2 013 2012
Capital Intere st Total Capital Inte rest Tota l
Until 1 year 205,474 16,013 221, 487 223,294 14,791 238 ,085
Between 1 and 2 years 160,827 7,030 167, 857 139,553 6,687 146 ,240
Between 2 and 3 years 69,724 1,514 71, 238 69,731 1,411 71,142
436 ,02 5 2 4,55 7 4 60, 582 4 32,5 78 22, 889 455 ,467

16.8. Maturity of non-current debt

As at 31 December 2013 and 2012, medium and long-term debt matured on the following years:

Euro
2 0 13 2 0 12
Between 1 and 2 years 752,517,970 795,576,287
Between 2 and 3 years 125,426,867 25,426,874
Between 3 and 4 years 495,357,143 525,357,143
Between 4 and 5 years 112,500,000 25,357,140
More than 5 years 759,500,000 390,000,000
2 ,2 4 5 ,3 0 1,9 8 0 1,7 6 1,7 17 ,4 4 4

16.9. Other information

As at 31 December 2013, the main financial covenants included in financing agreements in which the company intervenes are as follows:

Change in control

The exchangeable bonds, the credit facilities amounting to Euro 670 million and the loans obtained from EIB totalling Euro 527 million as at 31 December 2013, establish penalties in the case of any change of control of Portugal Telecom. According to the terms and conditions of these debt instruments, a change of control would occur if any person or group of persons acting in concert acquires or controls more than 50 per cent of the voting rights, whether obtained by ownership of share capital, the holding of voting rights or pursuant to the terms of a shareholders' agreement. In certain cases, gaining the power to appoint or remove all, or the majority, of the directors of the company or to give directions with respect to the operating and financial policies of the company with which the directors of the company are obliged to comply is also considered a change of control.

The Eurobonds issued by PT Finance in 2009 (Euro 750 million), 2011 (Euro 600 million), 2012 (Euro 750 million) and 2013 (Euro 1,000 million) establish penalties in the case of any change of control of Portugal Telecom, as described above, only if simultaneously a rating downgrade to sub-investment grade occurs or a rating downgrade occurs (in case the securities are sub-investment grade securities) during the Change of Control Period, as defined under the terms and conditions of these notes.

Credit rating

Certain loan agreements with the EIB, totalling Euro 36 million as at 31 December 2013, stated that Portugal Telecom could be asked to present a guarantee acceptable by the EIB if, at any time, the long-term credit rating assigned by the rating agencies to Portugal Telecom is reduced from the rating assigned by the time the clause was included (BBB- by S&P, Baa2 by Moody's and BBB by Fitch). As at 31 December 2013, the repayment schedule of the Euro 36 million in 2014.

In 2011, Portugal Telecom and the EIB have agreed to increase the spread of those loans, with no other consequence, as a result of the revision of Portugal Telecom's credit rating.

On 23 December 2011, Moody's announced the downgrade of Portugal Telecom's longterm rating from Baa3 to Ba1. On 16 February 2012, S&P announced its review of the credit rating attributed to Portugal Telecom, downgrading the long-term rating from BBB- to BB+, and the short-term rating from A-3 to B. Following these developments, Portugal Telecom has agreed with the EIB to open a cash deposit amounting to a portion of the amount due under the loan agreements that include the credit rating covenant, pledged in favour of the EIB. The amount deposited in this account, which amounted to Euro 28 million as at 31 December 2013, will be reduced as loans are repaid. Portugal Telecom and the EIB have also agreed that further upgrades or downgrades of the credit rating assigned to the Company will lead to, respectively, decreases or increases in the amount deposited, with no other consequence, which is applicable to the downgrade announced by S&P on 11 February 2013, from BB+ to BB, with negative outlook.

Control/disposal of subsidiaries

Certain credit facilities, under which the Company had contracted loans totalling Euro 670 million, state that Portugal Telecom must, directly or indirectly, maintain majority ownership and control of each material subsidiary. Material subsidiaries are those companies whose total assets are equal or exceed 10% of total consolidated assets or which total revenues also equal or exceed 10% of total consolidated revenues.

Disposal of assets

The EIB loans, totalling Euro 527 million as at 31 December 2013, include certain restrictions regarding the disposal of assets by Portugal Telecom.

Financial ratios

Certain credit facilities under which the Company had contracted loans totalling Euro 670 million, require that the ratio Consolidated Net Debt/EBITDA should not exceed certain values.

Negative Pledge

The Euro Medium Term Notes Programme, the exchangeable bonds, the credit facilities, the loans obtained from the EIB and the commercial paper programmes are subject to negative pledge clauses, which restrict the pledge of security interests in the assets of companies included in the consolidation.

The penalties applicable in the event of default in any of these covenants are generally the early payment of the loans obtained or the termination of available credit facilities, except where other penalties are specifically indicated above. As at 31 December 2013, the Company had fully complied with the covenants mentioned above.

On 2 October 2013, Portugal Telecom entered into a memorandum of understanding with Oi and certain of Portugal Telecom's and Oi's shareholders with respect to the business combination between Portugal Telecom and Oi (Note 1). In connection with the proposed business combination, Portugal Telecom expects to amend certain of its outstanding debt instruments, including Portugal Telecom's Euro 400 million notes due 2016 issued under its euro medium term note programme and the Euro 750 million exchangeable bonds due 2014 issued by Portugal Telecom International Finance BV. The proposed amendments include, among other things:

  • except for the Portugal Telecom Retail Notes, the release and discharge of Portugal Telecom, as keep well provider, from all of its obligations under the applicable keep well agreement and the release and discharge of PT Comunicações, as keep well provider, from all of its obligations under its keep well agreement;
  • in the case of the Portugal Telecom Retail Notes, the substitution, in place of Portugal Telecom, of PT Portugal SGPS S.A. as issuer and principal obligor;
  • the addition of an unconditional and irrevocable guarantee from Oi;
  • the waiver of any and all of the events of default and potential events of default (as such terms are defined in the trust deeds of such notes and bonds) that may be triggered by the proposed share capital increase by Oi and/or the proposed business combination between Portugal Telecom and Oi or any transaction executed as part of, or pursuant to, such capital increase and/or business combination; and

  • in the case of the exchangeable bonds only, the amendment of the exchange right in order to provide that any holder exercising its exchange right will receive (a) from (and including) the date of the completion of the proposed share capital increase by Oi up to (but excluding) the date of the completion of the proposed business combination between Portugal Telecom and Oi, a cash amount with reference to the ordinary shares of Portugal Telecom, and (b) from (and including) the date of completion of such proposed business combination, a cash amount with reference to the ordinary shares of Telemar Participações (each calculated in accordance with the modified terms and conditions of such exchangeable bonds) in place of receiving ordinary shares of Portugal Telecom.

17. Suppliers

The detail of this caption as at 31 December 2013 and 2012 is as follows:

Euro
2 013 2 012
Trade suppliers 7,760,964 2,278,432
Invoices in conference 78,414 80,621
7,8 39 ,37 8 2,3 59 ,05 3

18. Accrued expenses

The detail of this caption as at 31 December 2013 and 2012 is as follows:

Euro
2 0 13 20 12
Interest and other financial expenses 28,310,621 21,715,346
Personnel costs 19,189,757 15,194,247
Other 533,756 1,316,408
48 ,0 34 ,13 4 3 8 ,22 6 ,00 1

19. Equity in earnings/(losses) of affiliated companies

The detail of this caption as at 31 December 2013 and 2012 is as follows:

Euro
2 0 13 2 0 12
Re sta te d
Gains and losses in affiliated companies - equity method
Gains 445,574,429 253,858,595
Losses (149,464,910) (231,064,094)
Gains and losses on the disposal of affiliated companies
Gains (Note 7) (a) 27,964,927 -
Losses on the disposal of affiliated companies (Note 7) (b) - (1,033,648)
Recognition of deferred capital gains (Notes 10.3 e 13) 68,031,626 141,732,555
Other gains and losses in affiliated companies (Note 7) (b) 2,898,158 (1,934,984)
3 9 5 ,0 0 4 ,2 3 0 16 1,5 5 8 ,4 2 4

(a) This caption corresponds to the gain obtained with the disposal of the investment in Sportinveste (Note 7).

(b) In 2012, losses on the disposal of affiliated companies and other losses correspond to the impact of the restructuring of the investment in Páginas Amarelas. In 2013, these captions correspond to other gains recorded on the same investment in this subsidiary.

In the years ended in 31 December 2013 and 2012, gains and losses in affiliated companies, resulting from the application of the equity method of accounting are as follows:

Euro
2 0 13 2 0 12
Fina nc ia l inve stme nts (Note s 7 a nd 10 .3 )
PT Participações (a) 277,266,829 26,370,980
Africatel 78,146,107 124,688,902
PT Finance 15,207,322 4,105,099
PT II 6,096,493 5,583,089
PT Brasil 5,800,659 2,099,510
PT Centro Corporativo 922,065 916,068
PT Compras 105,282 364,737
Previsão 50,017 (471,517)
Yunit (162,411) (190,466)
PT Imobiliária (256,691) (435,049)
Páginas Amarelas (3,286,477) (1,112,773)
PT Portugal (a) (145,759,331) (226,525,364)
Sportinveste - (2,327,625)
Other - (1,300)
2 3 4 ,12 9 ,8 6 4 (6 6 ,9 3 5 ,7 0 9 )
Gain resulting from the tax consolidation regime (Note 10.3) (b) 61,947,984 89,730,210
Sportinveste (Note 10.3) 31,671 -
2 9 6 ,10 9 ,5 19 2 2 ,7 9 4 ,5 0 1

(a) In 2013, these items include capital gains of approximately Euro 34 million and Euro 280 million cleared by PT Comunicações (subsidiary of PT Portugal) and PT Participações, respectively, in connection with the disposal of the total of 28% (3% of PT Comunicações and 25% of PT Participações) held by these companies in the Telecommunications Company of Macau, SARL, the total amount of 443 million U.S. dollars, equivalent to approximately Euro 336 million.

(b) This amount reflects the deduction by the Company of the tax losses from affiliated companies included in Portugal Telecom's tax consolidation perimeter (Note 3).

20. Supplies and external services

The detail of this caption in the years ended 31 December 2013 and 2012 is as follows:

Euro
20 13 20 12
Support services 1,000,960 1,892,611
Specialized work 1,786,054 677,853
Insurance 493,850 493,459
Rentals 348,527 344,652
Travelling 245,994 326,688
Other 47,570 316,885
3,92 2,95 5 4 ,0 52 ,148

21. Wages and salaries

The detail of this caption in the years ended 31 December 2013 and 2012 is as follows:

Euro
20 13 20 12
Remunerations:
Board members 11,283,660 10,985,925
Employees 184,337 509,554
Social Security charges:
Board members 263,605 239,504
Employees 47,796 134,321
Other 148,319 134,522
11,92 7 ,717 12 ,0 03 ,82 6

22. Increases/(reductions) in fair value

This caption reflects the change in fair value of derivative financial instruments entered into by the Company and has the following composition in the years ended 31 December 2013 and 2012:

Euro
20 13 20 12
Interest rate swaps (i) (1,084,683) (3,629,512)
Interest rate and currency swap (Note 9) 259,095 1,539,187
(82 5,58 8) (2 ,0 90 ,32 5)

(i) This caption includes (1) the changes in the fair value of interest rate swaps classified as held for trading, which amounted to gains of Euro 57,317 and Euro 408,486 (Note 9) in 2013 and 2012, respectively, and (2) a loss of Euro 1,142,000 in 2013 and Euro 4,038,000 recognized in 2012 (Note 9) corresponding to the transfer to net income of net accumulated losses related to an interest rate swap settled in 2013 and 2012 that was previously classified as a cash flow hedge.

23. Other income and gains

The detail of this caption in the years ended 31 December 2013 and 2012 is as follows:

Euro
20 13 20 12
Favourable exchange rate differences 237,962 896,257
Interest on accounts receivable 2,139,864 1,290,434
Incomes and gains in non financial investments 1,995,192 -
Other 34,897 5,225,982
4 ,4 07 ,915 7 ,4 12 ,6 73

24. Other expenses and losses

Other expenses and losses, amounting to Euro 18,527,976 in 2013 and Euro 2,319,470 in 2012, include primarily: (1) a cost of Euro 16.1 million (Note 7); and (2) donations amounting to Euro 0.3 million in 2013 and 1.1 million in 2012.

25. Interest and related income/expenses

The detail of this caption in the years ended 31 December 2013 and 2012 is as follows:

Euro
20 13 20 12
Inte re st and relate d inc ome
Interest income (a) 146,742,003 95,946,808
Favourable exchange rate differences (b) 3,728,718 2,546,912
Dividends received (Note 4) 42,341 -
Other 2,943,658 2,069
15 3 ,45 6,72 0 98 ,4 95 ,78 9
Inte re st and relate d expe nses
Interest expense (a) (141,654,282) (91,573,093)
Bank commissions and other bank expenses (25,949,895) (19,029,005)
Unfavourable exchange rate differences (b) (18,961,761) (10,264,835)
Other (9,111,254) (1,612,391)
(195 ,67 7 ,19 2) (122 ,4 79 ,32 4)

(a) The detail of interest income and expense in 2013 and 2012 is as follows:

Euro
2 0 13 2 0 12
Inte re st inc ome
Intragroup loans 136,937,649 86,708,029
Short- term investments 3,872,250 6,563,062
Others applications 5,145,833 1,148,333
Other 786,271 1,527,384
14 6 ,7 4 2 ,0 0 3 9 5 ,9 4 6 ,8 0 8
Inte re st e xpe nse
Bank loans (75,419,565) (40,181,037)
Bonds (66,076,374) (51,392,056)
Other (158,343) -
(14 1,6 5 4 ,2 8 2 ) (9 1,5 7 3 ,0 9 3 )

The increase in interest income on loans granted to Group companies results primarily from loans granted to PT Portugal during 2013, totaling Euro 979 million, as described in Note 8.1. The increase in interest paid on bank loans and bond associated respectively with the increase of the amounts due under the Contract Program Issue of Commercial Paper, as explained in Note 16.4, and the non-convertible bond loan issued in July 2012 amounting to Euro 400 million (Note 16.2).

(b) In 2013 and 2012, the net balance of these captions includes a loss of Euro 13,999,799 and Euro 6,456,390 (Note 8), respectively, related to foreign currency translation adjustments on a loan granted to Africatel that is denominated in U.S. Dollars, which was transferred to PT Participações at the end of 2013, as part of the sale of the investment in this entity.

26. Earnings per share

Earnings per share for the years ended 31 December 2013 and 2012 were computed as follows:

Euro
20 13 20 12
Re expresso
Net income 341,808,031 226,026,147
Interest from exchangeable bonds (net of tax) 30,807,282 30,442,820
Dilute d ne t inc ome 3 72 ,6 15 ,313 25 6 ,4 68 ,9 6 7
Weighted average number of shares outstanding 855,053,670 856,659,594
Effect ot the exchangeable bonds 84,175,084 82,472,694
We ighte d a vera ge c ommon sha res outstanding, diluted 9 39 ,2 28 ,7 5 4 9 3 9,132 ,2 8 8
Ba sic e a rnings per sha re 0 .4 0 0 .2 6
Dilute d e a rnings per sha re 0 .4 0 0 .2 6

Dilutive effects in 2013 and 2012 relate to the impact of the exchangeable bonds issued by the Company in 2008 (Note 16.1).

The change in the caption "Effect of the exchangeable bonds" relates to adjustments to the conversion price of convertible bonds as a result of dividends paid in May 2012.

27. Guarantees

As at 31 December 2013 and 2012, the Company presented guarantees and comfort letters to third parties, as follows:

Euro
2 0 13 20 12
Bank gua rante e s presente d in favor of othe r entities:
Tax authorities 316,520,569 315,590,059
Kenya Postel Directories 300,000 300,000
Courts 12,566,525 -
Tota l ba nk gua ra ntee s pre se nted 32 9 ,3 87 ,0 94 3 15 ,8 90 ,0 5 9
Comfort le tters given to other e ntitie s:
Guarantees to the Lisbon Tax Authorities 24,321,484 24,321,484
Other 638,360 604,131
Tota l c omfort le tte rs 2 4 ,9 59 ,8 44 2 4,9 2 5 ,6 15

As at 31 December 2013, bank guarantees presented to third parties include:

  • Bank guarantees presented to the Tax Authorities, corresponding to additional tax assessments totalling to Euro 316,520,569 (Note 15), which relate to the corporate income tax of the years 2005 to 2010 and to Stamps Tax of the year 2009;
  • A bank guarantee presented to the Commercial Bank of Africa Limited Nairobi that relates to a lawsuit amounting to Euro 300,000.

As at 31 December 2013, comfort letters granted to other entities include:

  • Guarantee given to the Tax Authorities in favour of Companhia Portuguesa Rádio Marconi, S.A., now incorporated in PT Comunicações, related to additional income tax assessments for the years 1997 to 1999, amounting to Euro 16,500,043;
  • Guarantee given to the Tax Authorities in favour of PT Comunicações, related to an additional assessment of value added tax for the year 2000, amounting to Euro 1,084,093;

  • Guarantee given to the Tax Authorities in favour of PT Comunicações, corresponding to income tax of the year 2002 and amounting to Euro 996,940;

  • Guarantee given to the Tax Authorities in favour of PT Comunicações, corresponding to additional assessments amounting to Euro 222,289, related to income tax of the year 2003;
  • Guarantee given to the Tax Authorities in favour of PT Comunicações, corresponding to the value added tax of the year 2004 and amounting to Euro 3,172,887;
  • Guarantee given to the Tax Authorities in favour of PT Comunicações, corresponding to an additional assessment amounting to Euro 2,345,032, related to income taxes of the year 2004;
  • Guarantees given to Instituto de Gestão Financeira da Segurança Social in favour of PT Comunicações, related to a debt amounting Euro 215,539, and in favour of PT Centro Corporativo, related to a debt amounting Euro 38,286;
  • Guarantee given to the Lisbon City Hall in favour of PT Comunicações, related to a debt amounting Euro 318,686.

28. Events occurred after the balance sheet date

On 19 February 2014, Portugal Telecom and Oi signed the definitive agreements ("Definitive Documents") relating to the combination of their businesses. These agreements govern the steps necessary to implement the transaction (the "Business Combination") that will culminate in the business combination of Portugal Telecom, Oi, Telemar Participações and the Brazilian controlling shareholders of Telemar Participações, with a view to creating a single, integrated Brazilian listed company, Telemar Participações.

Also on 19 February 2014, the Board of Directors of Oi approved the application for registration with the Brazilian Securities and Exchange Commission (Comissão de Valores Mobiliários, or "CVM") of a public offering for the distribution of newly issued common and preferred shares of Oi, to be undertaken simultaneously in Brazil and abroad (the "Oi Capital Increase"). As mentioned in Note 1, this capital increase consists of (i) a cash capital increase of a minimum of R\$ 7.0 billion and with a target of R\$ 8.0 billion, and (ii) a capital increase in kind to be fully subscribed by Portugal Telecom through all of the operating assets of Portugal Telecom except its direct or indirect economic interests in Oi, Contax Participações S.A. and Bratel B.V., and the liabilities of PT on the contribution date (the "PT Assets"), which were valued by an independent valuation firm, Banco Santander (Brasil) S.A. The applicable valuation report (the "Valuation Report"), which will be submitted for the approval of the shareholders of Oi at the Extraordinary General Meeting scheduled to take place on March 27, 2014, is available on the CMVM and the Portugal Telecom websites since February 21, 2014, the date that the Extraordinary General Meeting of Oi was called. For purposes of the subscription in the Oi Capital Increase, the Board of Directors of Oi has determined a value for the PT Assets of Euro 1,750 million, equivalent to R\$5,710 million. The Board of Directors of Portugal Telecom will request that the President of the General Assembly call a General Meeting of the shareholders of Portugal Telecom to consider the participation of Portugal Telecom in the Oi Capital Increase through the contribution in kind of the PT Assets.

Based on the value assigned to the PT Assets above, it is expected that in the exchange for each Portugal Telecom share held, shareholders would receive a number of shares of Telemar Participações corresponding to the amount in Reais equivalent to 1.9979 euros (applying the Euro/Real conversion rate on February 20, 2014, the day preceding the date of first publication of the notice of the General Meeting of Oi), issued at the same price per share as in the Oi Capital Increase, to which will be added 0.6330 shares of Telemar Participações. In addition, and subject to approval by the General Meeting, the Portugal Telecom shareholders will receive, prior to the completion of the Business Combination, a dividend of 10 euro cents per share.

The subscription by Portugal Telecom in the Oi Capital Increase is subject to the satisfaction of several conditions, including obtaining the approval by the General Meeting of shareholders of Portugal Telecom, obtaining legal and regulatory approvals, obtaining consents from creditors and third parties and the complete and valid execution of the Oi Capital Increase, including the subscription of the cash portion in the amount of at least 7 billion Reais.

Qualified Holdings

Pursuant to the terms of Regulation no. 5/2008 of the Portuguese Securities Market Commission (Comissão do Mercado de Valores Mobiliários or "CMVM"), PT provides the following information regarding qualified holdings and long positions (held by third parties) in PT's share capital as communicated to PT by reference to 31 December 2013 or to the dates mentioned below:

• On 2 June 2011, PT informed that RS Holding, SGPS, S.A. ("RS Holding") indirectly held a qualified holding and a long position corresponding to 90,111,159 PT shares, representing 10.05% of the share capital and voting rights in PT, as set out in the following table:

Entities No. of shares
Nivalis Holdings BV ("Nivalis") 90,099,969
Nuno Rocha dos Santos de Almeida e Vasconcellos 11,190
Total 90,111,159

PT was informed that: (i) Insight Strategic Investments, SGPS, S.A. ("Insight") and Ongoing – Strategy Investments, SGPS, S.A. ("Ongoing") are the sole shareholders of Nivalis, holding, respectively, 62.55% and 37.45% of the voting rights in such company; (ii) Ongoing is the majority shareholder of Insight; and (iii) RS Holding is the majority shareholder of Ongoing. Additionally, Mrs. Isabel Rocha dos Santos is the majority shareholder of RS Holding. The shareholder Nuno Rocha dos Santos de Almeida e Vasconcellos is director of Insight, Ongoing and RS Holding.

On 10 July 2012, PT further disclosed a transaction concerning the PT shares pursuant to which, however, RS Holding's overall interest in PT, corresponding to 90,111,159 ordinary shares and representing 10.05% of PT's share capital, remained unchanged.

• On 31 December 2013, Banco Espírito Santo Group ("BES Group") held a qualified holding corresponding to 90,056,485 PT shares, representing 10.05% of the share capital and voting rights in PT. BES Group's holding in PT, calculated in accordance with article 20 of the Portuguese Securities Code ("CVM"), is set out in the following table:

Entities No. of shares
Banco Espírito Santo, S.A. ("BES") 4,218
Companies in a control or group relationship with BES 90,033,955
Members of BES' corporate bodies 17,444
Total 90,056,485
  • On 31 May 2012, PT informed that Telemar Norte Leste S.A. ("TMAR") held a qualified holding corresponding to 89,651,205 shares representing 10.0% of PT's share capital and corresponding voting rights. TMAR's sole shareholder is OI S.A., which is directly controlled by Telemar Participações S.A.. Telemar Participações S.A., in turn, is jointly controlled by the following entities: AG Telecom Participações S.A., L.F. Tel S.A., Fundação Atlântico de Seguridade Social, BNDES Participações S.A. - BNDESPar., Caixa de Previdência dos Funcionários do Banco do Brasil - PREVI, Fundação dos Economiários Federais - FUNCEF, Fundação Petrobrás de Seguridade Social - PETROS and Bratel Brasil, S.A.
  • On 6 February 2012, PT informed that Norges Bank held a qualified holding corresponding to 44,442,888 PT shares, representing 4.96% of the share capital and voting rights in PT.
  • On 12 January 2012, PT informed that UBS AG held, directly and indirectly, a qualified holding in PT corresponding to 42,024,498 shares, representing 4.69% of PT's share capital and voting rights, as set out below:
Entities No. of shares
UBS AG 15,561,557
UBS AG on behalf of several of its clients 13,394,579
CCR Asset Management 1,469,950
UBS Financial Services Inc. 227,671
UBS Fund Management (Switzerland) AG 894,263
UBS Fund Services (Luxembourg) SA 5,649,244
UBS Global Asset Management (Americas) Inc 15,597
UBS Global Asset Management (Deutschland) GmbH 582,505
UBS Global Asset Management (Japan) Ltd 135,084
UBS Global Asset Management (UK) Ltd 3,920,365
UBS Global Asset Management Life Ltd 173,683
Total 42,024,498

On 20 March 2014, PT further informed that on 13 March 2014 UBS AG held a qualified holding corresponding to 45,736,067 shares representing 5.1% of PT's share capital and corresponding voting rights.

• On 31 December 2010, Grupo Visabeira SGPS, S.A. ("Visabeira Group") held, directly and indirectly, a qualified holding corresponding to 23,642,885 PT shares, representing 2.64% of PT`s share capital and voting rights, as set out below:

Entities No. of shares
Visabeira Group 11,523,213
Visabeira Investimentos Financeiros, SGPS, S.A. (company 100%
owned by Visabeira Estudos e Investimentos, S.A., which was
100% owned by Visabeira Serviços, SGPS, S.A., which in turn was
100% owned by Visabeira Group) 12,119,672
Total 23,642,885

On 2 January 2014, PT further disclosed a change in the composition of the qualified holding held by Visabeira Group. On 27 December 2013, Visabeira Investimentos Financeiros, SGPS, S.A., was merged into Visabeira Estudos e Investimentos, S.A.. As a result of said merger, 12,119,672 ordinary shares representing 1.352% of PT's share capital and corresponding voting rights which were held directly by Visabeira Investimentos Financeiros, SGPS, S.A. are now held directly by Visabeira Estudos e Investimentos, S.A.

Visabeira Estudos e Investimentos, S.A., is 100% owned by Visabeira Participações Financeiras, SGPS, S.A., which is 100% owned by Visabeira Group, which also holds directly 11,523,213 ordinary shares representing 1.285% of PT's share capital and corresponding voting rights.

Therefore, a qualified holding corresponding to 23,642,885 ordinary shares representing 2.637% of PT's share capital and corresponding voting rights was attributed to the Visabeira Group. This qualified holding remained above the 2% threshold as was previously disclosed.

PT was further informed that a holding corresponding to 78.2642% of the share capital of Visabeira Group and corresponding voting rights is directly held by the company NCFGEST, SGPS, S.A., which in turn is 100% owned by Mr Fernando Campos Nunes. Therefore, Visabeira Group's qualified holding in also attributed to these entities.

  • On 10 December 2009, BlackRock Inc. indirectly held a qualified holding in PT corresponding to 21,025,118 shares representing 2.35% of PT's share capital and voting rights. According to the information received from BlackRock, Inc., the above mentioned shares and voting rights were held through BlackRock Investment Management (UK) Limited.
  • On 3 February 2010, Controlinveste International Finance, S.A. held 20,419,325 PT shares, corresponding to 2.28% of the share capital and voting rights in PT.

PT was informed that Controlinveste International Finance, S.A. was fully owned by Controlinveste International, S.à.r.l., which was owned by Controlinveste Comunicações, SGPS, S.A. and Olivedesportos – Publicidade, Televisão e Media, S.A., and that Controlinveste Comunicações, SGPS, S.A. was fully owned by Olivedesportos – Publicidade, Televisão e Media, S.A., which, in turn, was fully owned by Sportinveste, SGPS, S.A. This latter company was fully owned by Controlinveste, SGPS, S.A., which, in turn, was fully owned by Mr. Joaquim Francisco Alves Ferreira de Oliveira. Pursuant to paragraph 1 of article 20 of the CVM, the voting rights corresponding to the above mentioned 20,419,325 PT shares representing 2.28% of PT's share capital continued to be attributed to Mr. Joaquim Francisco Alves Ferreira de Oliveira.

  • On 12 June 2013, PT informed that Pictet Asset Management SA held a qualified holding in PT corresponding to 18,246,357 shares representing 2.04% of PT's share capital and voting rights.
  • On 26 October 2012, PT informed that Ontario Teachers' Pension Plan Board held a qualified holding in PT corresponding to 18,000,000 shares representing 2.01% of PT's share capital and voting rights.
  • On 21 May 2013, PT informed that Bestinver Gestión, S.A., SGIIC held a qualified holding in PT corresponding to 17,981,057 shares representing 2.01% of PT's share capital and voting rights, as set out below
Entities No. of shares
Bestinver Empleo, F.P. 31,026
Bestinver Bolsa, F.I.M. 5,038,930
Bestinver Ahorro Fondo de Pensiones 749,332
Bestinver Empleo III Fondo de Pensiones 10,122
Bestinver Hedge Value Fund, FIL 1,699,008
Bestinver Prevision F.P. 40,491
Bestinver Grandes Compañías, F.I. 215,141
Bestinver Global F.P. 1,385,218
Bestinver Mixto, F.I.M. 602,161
Bestvalue F.I. 1,183,637
Linker Inversiones SICAV 21,335
Divalsa de Inversiones SICAV 28,043
Bestinver SICAV-Bestinfund 506,751
Bestinver Empleo II, F.P. 6,957
Bestinver Futuro EPSV 20,478
Bestinver SICAV - Iberian 916,781
Bestinver Renta F.I.M. 139,620
Bestinver Consolidación EPSV 3,555
Bestinfond F.I.M. 4,579,542
Soixa SICAV S.A. 802,929
Total 17,981,057

List of the holdings pursuant to the terms of article 447 of the Portuguese Commercial Companies Code

I. Number of shares and bonds issued by PT and by companies that are in a controlling or group relationship with PT which are held by members of the Board of Directors or by the Statutory Auditor of PT, as at 31 December 2013:

Board of Directors (including the members of the Audit Committee)

Henrique Granadeiro owns 150 PT shares.

Alfredo José Silva de Oliveira Baptista owns 8,193 PT shares.

Amílcar Carlos Ferreira de Morais Pires owns 3,242 PT shares. Amílcar Carlos Ferreira de Morais Pires is a board member of BES, which held on 31 December 2013 a qualified holding of 90,056,485 PT ordinary shares, corresponding to 10.05% of PT's share capital and voting rights.

Carlos Alves Duarte owns 40 PT shares.

Fernando Magalhães Portella does not own any securities issued by PT or other companies in a control or group relationship with PT. Fernando Magalhães Portella is a Board member of Oi, which held on 31 December 2013 a qualified holding corresponding to 89,651,205 ordinary shares representing 10.0% of PT's share capital and voting rights.

Francisco Teixeira Pereira Soares does not own any securities issued by PT or other companies in a control or group relationship with PT.

Gerald Stephen McGowan owns 60,000 PT shares.

João Manuel de Mello Franco owns 12,986 PT shares and 100 PT fixed rate notes 2012-2016. His spouse owns 322 PT shares.

Joaquim Aníbal Brito Freixial de Goes owns 2,437 PT shares. Joaquim Aníbal Brito Freixial de Goes is a board member of BES, which held on 31 December 2013 a qualified holding of 90,056,485 PT ordinary shares, corresponding to 10.05% of PT's share capital and voting rights.

José Guilherme Xavier de Basto does not own any securities issued by PT or other companies in a control or group relationship with PT.

Luís Pacheco de Melo owns 45 PT shares,75 PT fixed rate notes 2012-2016 and 4 notes PT Finance BV 2016 – 5.625%.

Manuel Rosa da Silva owns 90 PT shares.

Maria Helena Nazaré does not own any securities issued by PT or other companies in a control or group relationship with PT.

Mário João de Matos Gomes does not own any securities issued by PT or other companies in a control or group relationship with PT.

Milton Almicar Silva Vargas does not own any securities issued by PT or other companies in a control or group relationship with PT.

Nuno Rocha dos Santos de Almeida e Vasconcellos owns 11,190 PT shares. Nuno de Almeida e Vasconcellos is the Chairman of the Board of Directors of RS Holding, SGPS, S.A., which held on 31 December 2013 a qualified holding of 90,111,159 PT ordinary shares, corresponding to 10.05% of PT's share capital and voting rights.

Otávio Marques de Azevedo does not own any securities issued by PT or other companies in a control or group relationship with PT. Otávio Marques de Azevedo is the Chairman of the Board of Directors of Telemar Participações S.A., Oi's controlling holding, which held on 31 December 2013 a qualified holding corresponding to 89,651,205 ordinary shares representing 10.0% of PT's share capital and voting rights.

Paulo José Lopes Varela owns 7,134 PT shares. Paulo José Lopes Varela is a board member of Visabeira Group, which held on 31 December 2013 a qualified holding of 23,642,885 PT ordinary shares, corresponding to 2.64% of PT's share capital and voting rights.

Pedro Humberto Monteiro Durão Leitão owns 758 PT shares.

Rafael Luís Mora Funes does not own any securities issued by PT or other companies in a control or group relationship with PT. His spouse owns 501 PT shares and 100 PT fixed rate notes 2012-2016. Rafael Luís Mora Funes is a board member of RS Holding, SGPS, S.A., which held on 31 December 2013 a qualified holding of 90,111,159 PT ordinary shares, corresponding to 10.05% of PT's share capital and voting rights.

Shakhaf Wine does not own any securities issued by PT or other companies in a control or group relationship with PT.

Statutory Auditor

Pedro Matos Silva, Statutory Auditor, does not own any securities issued by PT or other companies in a control or group relationship with PT.

II. Transactions of shares and bonds issued by PT and by companies that are in a controlling or group relationship with PT, entered into by members of the Board of Directors or by the Statutory Auditor of PT:

Pursuant to the terms of article 248-B of the CVM and article 14, paragraph 7 of CMVM Regulation no. 5/2008, PT provides the following information regarding the transactions in PT shares and financial instruments related thereto carried out during 2013 by PT's management and people closely associated with the same:

• On 28 January 2013 PT informed that it was notified by Banco Espírito Santo, S.A. ("BES") that the latter and Avistar, SGPS, S.A. ("Avistar"), a company wholly owned by BES, made the following transaction on financial instruments related to PT shares (the value of such instruments is determined in accordance with the market value of the underlying asset):

Type of Deal Type Trade Date Maturity
Date
Quantity Cpty. Name
Equity OTC Options Buy 18-01-2013 21-02-2013 1,000,000 Avistar
Equity OTC Options Sell 18-01-2013 21-02-2013 1,000,000 BES

In addition, PT was informed that Avistar is a person closely related to PT's non-executive director Amílcar de Morais Pires, as he is also Chairman of the Board of Directors of Avistar.

• On 5 June 2013 PT informed that it was notified of the following transactions on American Depositary Receipts ("ADRs") representing PT shares, carried out on 4 June 2013 by Mr. Gerald Stephen McGowan:

Transactions Location No of securities Price (USD)
Acquisitions New York Stock Exchange 316 4.35
1,684 4.36
8,000 4.37

• On 9 July 2013 PT informed that it was notified of the following transactions on American Depositary Receipts ("ADRs") representing PT shares, carried out on 8 July 2013 by Mr. Gerald Stephen McGowan:

Transactions Location No of securities Price (USD)
Acquisitions New York Stock Exchange 20,000 3.76

Mr. Gerald Stephen McGowan is a member of PT's Board of Directors, and therefore he is a manager of PT pursuant to paragraph 3 of article 248-B of the Portuguese Securities Code, thus having the obligation to notify of the transactions above.

• Mr. José Pedro Cabral dos Santos and João Nuno de Oliveira Jorge Palma informed PT that Caixa Geral Depósitos, carried out the following transactions on PT shares during 2013:

CGD Investimento Date No of securities Price
Sale 2013-10-25 16:36:44.0 54,771,741 3.48
CGD Londres Date No of securities Price
Acquisitions 2013-01-03 16:35:00.0 200 3.8500
Acquisitions 2013-01-03 16:35:00.0 2,325 3.8500
Acquisitions 2013-01-03 16:35:00.0 1,300 3.8500
Acquisitions 2013-01-03 16:35:00.0 595 3.8500
Acquisitions 2013-01-03 16:35:00.0 44 3.8500
Acquisitions 2013-01-03 16:35:00.0 667 3.8500
Acquisitions 2013-01-03 16:35:00.0 2,485 3.8500
Acquisitions 2013-01-09 16:25:59.0 3,808 4.1390
Acquisitions 2013-01-09 16:35:00.0 3,661 4.1510
Acquisitions 2013-01-09 16:35:00.0 147 4.1510
Sale 2013-01-11 15:44:51.0 1,007 4.1860
Sale 2013-01-11 15:44:51.0 183 4.1860
Acquisitions 2013-01-11 16:26:43.0 3,779 4.1930
Acquisitions 2013-01-11 16:26:43.0 856 4.1930
Acquisitions 2013-01-11 16:26:43.0 575 4.1930
Acquisitions 2013-01-11 16:26:43.0 740 4.1930
Sale 2013-01-14 14:14:42.0 1,953 4.2650
Sale 2013-01-14 14:14:42.0 189 4.2650
Acquisitions 2013-01-14 16:35:00.0 3,059 4.2200
Acquisitions 2013-01-14 16:35:00.0 4,853 4.2200
Sale 2013-01-16 11:37:29.0 660 4.1210
Sale 2013-01-16 11:37:29.0 642 4.1210
Sale 2013-01-16 11:37:29.0 1,078 4.1210
Sale 2013-01-16 11:40:21.0 642 4.1170
Sale 2013-01-16 11:40:21.0 1,738 4.1170
Sale 2013-01-16 14:13:17.0 952 4.1860
Sale 2013-01-17 15:23:38.0 450 4.3600
Sale 2013-01-17 15:23:38.0 1,138 4.3600
Sale 2013-01-17 15:23:38.0 110 4.3600
Sale 2013-01-17 15:23:38.0 2,000 4.3600
Sale 2013-01-17 15:23:38.0 1,300 4.3600
Sale 2013-01-17 15:28:08.0 1,772 4.3660
Sale 2013-01-17 15:28:08.0 2,000 4.3660
Sale 2013-01-17 15:28:08.0 512 4.3660
Acquisitions 2013-01-17 16:22:47.0 2,380 4.3620
Sale 2013-01-25 15:41:37.0 4,222 4.1490
Sale 2013-01-25 15:41:37.0 450 4.1490
Sale 2013-01-25 15:41:37.0 88 4.1490
Sale 2013-01-31 16:23:51.0 2,142 4.2890
Sale 2013-01-31 16:25:08.0 1,227 4.2950
Sale 2013-01-31 16:25:08.0 915 4.2950
Sale 2013-02-04 16:35:00.0 3,570 4.0850
Sale 2013-02-06 12:47:48.0 1,990 4.1360
Sale 2013-02-06 12:47:48.0 350 4.1360
Sale 2013-02-06 12:47:48.0 1,209 4.1360
Sale 2013-02-06 12:47:48.0 1,211 4.1360
Sale 2013-02-08 10:03:57.0 2,000 4.1330
Sale 2013-02-08 10:03:57.0 546 4.1330
Sale 2013-02-08 10:03:57.0 350 4.1330
Sale 2013-02-08 10:03:57.0 241 4.1330
Sale 2013-02-08 10:03:57.0 481 4.1330
Sale 2013-02-08 10:03:57.0 350 4.1330
Sale 2013-02-08 10:03:57.0 605 4.1330
Sale 2013-02-08 10:03:57.0 187 4.1330
Sale 2013-02-21 16:35:00.0 6,188 3.9500
Sale 2013-02-25 15:45:59.0 770 3.9770
Sale 2013-02-25 15:45:59.0 3,990 3.9770
Sale 2013-02-26 11:03:47.0 1,546 3.9300
Sale 2013-02-26 11:05:54.0 472 3.9300
Sale 2013-02-26 11:07:35.0 5,122 3.9300
Acquisitions 2013-03-12 16:35:00.0 4,003 4.0250
Acquisitions 2013-03-12 16:35:00.0 757 4.0250
Acquisitions 2013-03-18 08:06:08.0 8,431 4.0600
Acquisitions 2013-03-18 08:06:31.0 1,116 4.0600
Acquisitions 2013-03-18 08:06:31.0 1,000 4.0600
Acquisitions 2013-03-18 08:06:31.0 2,000 4.0600
Acquisitions 2013-03-18 08:06:54.0 681 4.0600
Acquisitions 2013-03-18 09:20:29.0 1,977 4.0680
Acquisitions 2013-03-18 09:20:29.0 867 4.0680
Acquisitions 2013-03-18 09:20:29.0 1,229 4.0680
Acquisitions 2013-03-18 09:20:29.0 2,000 4.0680
Acquisitions 2013-03-18 09:20:29.0 315 4.0680
Acquisitions 2013-03-18 09:20:29.0 400 4.0680
Acquisitions 2013-03-18 09:20:29.0 1,284 4.0680
Acquisitions 2013-03-18 09:20:29.0 1,300 4.0680
Acquisitions 2013-03-18 09:20:29.0 691 4.0680
Acquisitions 2013-03-18 09:20:29.0 400 4.0680
Acquisitions 2013-03-18 09:20:29.0 765 4.0680
Acquisitions 2013-03-18 09:20:29.0 2,000 4.0680
Acquisitions 2013-03-18 14:13:37.0 730 4.0870
Acquisitions 2013-03-18 14:17:21.0 158 4.0870
Acquisitions 2013-03-18 14:17:33.0 40 4.0870
Acquisitions 2013-03-18 14:20:27.0 948 4.0870
Acquisitions 2013-03-18 14:21:24.0 2,350 4.0870
Acquisitions 2013-03-18 14:21:24.0 3,400 4.0870
Acquisitions 2013-03-18 14:21:24.0 1,877 4.0870
Acquisitions 2013-03-18 14:40:54.0 666 4.0770
Acquisitions 2013-03-18 14:41:13.0 20 4.0770
Acquisitions 2013-03-18 14:41:13.0 4,489 4.0770
Acquisitions 2013-03-18 15:31:00.0 25 4.0770
Acquisitions 2013-03-18 15:33:15.0 2,391 4.0770
Acquisitions 2013-03-18 15:33:15.0 5,000 4.0770
Acquisitions 2013-03-18 15:33:15.0 2,087 4.0770
Acquisitions 2013-03-18 15:33:41.0 26 4.0740
Acquisitions 2013-03-18 15:33:49.0 252 4.0740
Acquisitions 2013-03-18 15:33:55.0 105 4.0740
Acquisitions 2013-03-18 15:34:01.0 114 4.0740
Acquisitions 2013-03-18 15:34:06.0 21 4.0740
Acquisitions 2013-03-18 15:44:27.0 5,796 4.0740
Acquisitions 2013-03-18 16:06:37.0 1,500 4.0900
Acquisitions 2013-03-18 16:06:37.0 1,500 4.0900
Acquisitions 2013-03-18 16:06:37.0 5,003 4.0900
Acquisitions 2013-03-18 16:06:37.0 1,500 4.0900
Acquisitions 2013-03-18 16:22:00.0 2,000 4.0840
Acquisitions 2013-03-18 16:22:00.0 1,257 4.0840
Acquisitions 2013-03-18 16:22:00.0 1,103 4.0840
Acquisitions 2013-03-18 16:22:00.0 856 4.0840
Acquisitions 2013-03-18 16:22:00.0 1,398 4.0840
Acquisitions 2013-03-18 16:22:14.0 400 4.0850
Acquisitions 2013-03-18 16:22:14.0 2,000 4.0850
Acquisitions 2013-03-18 16:22:14.0 856 4.0850
Acquisitions 2013-03-18 16:22:14.0 1,216 4.0850
Acquisitions 2013-03-18 16:22:14.0 2,000 4.0850
Acquisitions 2013-03-18 16:23:17.0 6,756 4.0850
Acquisitions 2013-03-18 16:24:07.0 2,500 4.0830
Acquisitions 2013-03-18 16:24:07.0 100 4.0830
Acquisitions 2013-03-18 16:24:28.0 2,400 4.0830
Acquisitions 2013-03-18 16:24:28.0 469 4.0830
Acquisitions 2013-03-18 16:24:28.0 3,189 4.0830
Acquisitions 2013-03-18 16:24:50.0 1,534 4.0830
Acquisitions 2013-03-18 16:24:50.0 401 4.0830
Acquisitions 2013-03-18 16:24:50.0 2,099 4.0830
Acquisitions 2013-03-18 16:26:36.0 500 4.0830
Acquisitions 2013-03-18 16:26:38.0 500 4.0830
Acquisitions 2013-03-18 16:26:40.0 500 4.0830
Acquisitions 2013-03-18 16:26:42.0 500 4.0830
Acquisitions 2013-03-18 16:26:48.0 500 4.0830
Acquisitions 2013-03-18 16:26:50.0 500 4.0830
Acquisitions 2013-03-18 16:26:52.0 500 4.0830
Acquisitions 2013-03-18 16:26:56.0 500 4.0830
Acquisitions 2013-03-18 16:27:03.0 500 4.0830
Acquisitions 2013-03-18 16:29:24.0 8,228 4.0830
Acquisitions 2013-03-18 16:29:24.0 500 4.0830
Acquisitions 2013-03-19 14:58:42.0 151 4.0750
Acquisitions 2013-03-19 14:58:48.0 3,324 4.0750
Acquisitions 2013-03-19 16:35:00.0 9,503 4.0410
Acquisitions 2013-03-20 08:05:32.0 1,800 4.0760
Acquisitions 2013-03-20 08:05:32.0 107 4.0750
Acquisitions 2013-03-20 08:05:32.0 400 4.0750
Acquisitions 2013-03-20 08:05:32.0 1,500 4.0760
Acquisitions 2013-03-20 08:05:32.0 400 4.0760
Acquisitions 2013-03-20 08:05:32.0 1,500 4.0760
Acquisitions 2013-03-20 08:05:32.0 400 4.0760
Acquisitions 2013-03-20 08:05:32.0 1,500 4.0750
Acquisitions 2013-03-20 08:05:32.0 1,896 4.0760
Acquisitions 2013-03-20 08:10:07.0 2,991 4.0720
Acquisitions 2013-03-20 08:13:27.0 468 4.0720
Acquisitions 2013-03-20 08:13:27.0 6,044 4.0720
Acquisitions 2013-03-20 10:20:28.0 3,802 4.0410
Acquisitions 2013-03-20 12:10:27.0 1 4.0800
Acquisitions 2013-03-20 12:10:27.0 2,000 4.0800
Acquisitions 2013-03-20 12:10:27.0 42 4.0800
Acquisitions 2013-03-20 12:10:28.0 917 4.0800
Acquisitions 2013-03-20 12:10:28.0 868 4.0800
Acquisitions 2013-03-20 12:10:32.0 5,675 4.0800
Acquisitions 2013-03-20 12:15:29.0 5,003 4.0700
Acquisitions 2013-03-20 12:15:29.0 1,500 4.0700
Acquisitions 2013-03-20 12:15:29.0 1,500 4.0700
Acquisitions 2013-03-20 12:15:29.0 1,500 4.0700
Acquisitions 2013-03-20 12:34:13.0 8,727 4.0600
Acquisitions 2013-03-20 12:34:13.0 776 4.0600
Acquisitions 2013-03-20 12:40:10.0 479 4.0690
Acquisitions 2013-03-20 12:40:10.0 848 4.0690
Acquisitions 2013-03-20 12:40:10.0 1,800 4.0690
Acquisitions 2013-03-20 12:40:10.0 855 4.0690
Acquisitions 2013-03-20 12:40:10.0 2,293 4.0690
Acquisitions 2013-03-20 12:40:10.0 2,000 4.0690
Acquisitions 2013-03-20 12:40:10.0 1,228 4.0690
Acquisitions 2013-03-20 13:00:26.0 2,000 4.0650
Acquisitions 2013-03-20 13:00:26.0 791 4.0650
Acquisitions 2013-03-20 13:00:26.0 1,300 4.0650
Acquisitions 2013-03-20 13:00:26.0 454 4.0650
Acquisitions 2013-03-20 13:00:26.0 400 4.0650
Acquisitions 2013-03-20 13:00:26.0 78 4.0650
Acquisitions 2013-03-20 13:00:26.0 620 4.0650
Acquisitions 2013-03-20 13:00:26.0 757 4.0650
Acquisitions 2013-03-20 13:00:26.0 1,230 4.0650
Acquisitions 2013-03-20 13:00:26.0 1,873 4.0650
Acquisitions 2013-03-20 13:23:51.0 2,000 4.0660
Acquisitions 2013-03-20 13:23:51.0 400 4.0660
Acquisitions 2013-03-20 13:23:51.0 400 4.0670
Acquisitions 2013-03-20 13:23:51.0 945 4.0660
Acquisitions 2013-03-20 13:23:51.0 1,300 4.0660
Acquisitions 2013-03-20 13:23:51.0 1,229 4.0670
Acquisitions 2013-03-20 13:23:51.0 1,559 4.0670
Acquisitions 2013-03-20 13:23:51.0 867 4.0660
Acquisitions 2013-03-20 13:23:51.0 642 4.0670
Acquisitions 2013-03-20 13:23:51.0 161 4.0670
Acquisitions 2013-03-20 13:44:13.0 642 4.0560
Acquisitions 2013-03-20 13:44:13.0 2,000 4.0550
Acquisitions 2013-03-20 13:44:13.0 400 4.0560
Acquisitions 2013-03-20 13:44:13.0 1,816 4.0560
Acquisitions 2013-03-20 13:44:13.0 1,713 4.0550
Acquisitions 2013-03-20 13:44:13.0 2,000 4.0550
Acquisitions 2013-03-20 13:44:13.0 11 4.0560
Acquisitions 2013-03-20 13:44:13.0 521 4.0560
Acquisitions 2013-03-20 13:44:13.0 400 4.0550
Acquisitions 2013-03-20 14:12:55.0 555 4.0470
Acquisitions 2013-03-20 14:12:55.0 1,006 4.0470
Acquisitions 2013-03-20 14:12:55.0 1,278 4.0470
Acquisitions 2013-03-20 14:12:55.0 3,107 4.0470
Acquisitions 2013-03-20 14:12:55.0 1,236 4.0470
Acquisitions 2013-03-20 14:12:55.0 2,321 4.0470
Acquisitions 2013-03-20 14:15:27.0 1,500 4.0510
Acquisitions 2013-03-20 14:15:27.0 1,500 4.0510
Acquisitions 2013-03-20 14:15:27.0 6,503 4.0510
Acquisitions 2013-03-20 15:18:26.0 1,174 4.0400
Acquisitions 2013-03-20 15:24:40.0 3,577 4.0400
Acquisitions 2013-03-20 16:27:20.0 847 4.0520
Acquisitions 2013-03-20 16:27:20.0 847 4.0520
Acquisitions 2013-03-20 16:27:20.0 1,687 4.0520
Acquisitions 2013-03-20 16:27:20.0 847 4.0520
Acquisitions 2013-03-20 16:27:20.0 1,234 4.0520
Acquisitions 2013-03-20 16:27:20.0 847 4.0520
Acquisitions 2013-03-20 16:27:20.0 3,194 4.0520
Acquisitions 2013-03-21 10:20:26.0 3,621 4.0410
Acquisitions 2013-03-22 08:13:47.0 1,700 4.0570
Acquisitions 2013-03-22 08:13:52.0 397 4.0570
Acquisitions 2013-03-22 08:17:16.0 3,600 4.0600
Acquisitions 2013-03-22 08:17:16.0 5,903 4.0600
Acquisitions 2013-03-22 08:20:42.0 2,580 4.0570
Acquisitions 2013-03-22 08:20:42.0 4,826 4.0570
Acquisitions 2013-03-22 08:21:42.0 400 4.0550
Acquisitions 2013-03-22 08:21:42.0 1,232 4.0560
Acquisitions 2013-03-22 08:21:42.0 535 4.0560
Acquisitions 2013-03-22 08:21:42.0 2,154 4.0540
Acquisitions 2013-03-22 08:21:42.0 799 4.0540
Acquisitions 2013-03-22 08:21:42.0 1,823 4.0560
Acquisitions 2013-03-22 08:21:42.0 1,233 4.0550
Acquisitions 2013-03-22 08:21:42.0 400 4.0550
Acquisitions 2013-03-22 08:21:42.0 400 4.0540
Acquisitions 2013-03-22 09:20:37.0 186 4.0560
Acquisitions 2013-03-22 09:20:37.0 1,525 4.0560
Acquisitions 2013-03-22 09:20:37.0 300 4.0560
Acquisitions 2013-03-22 09:20:37.0 437 4.0560
Acquisitions 2013-03-22 09:20:37.0 1,237 4.0560
Acquisitions 2013-03-22 09:20:37.0 2,000 4.0560
Acquisitions 2013-03-22 09:20:37.0 1,286 4.0560
Acquisitions 2013-03-22 09:20:37.0 1,021 4.0560
Acquisitions 2013-03-22 09:20:37.0 400 4.0560
Acquisitions 2013-03-22 09:20:37.0 80 4.0560
Acquisitions 2013-03-22 09:20:37.0 1,300 4.0560
Acquisitions 2013-03-22 09:20:39.0 529 4.0560
Acquisitions 2013-03-22 09:20:57.0 100 4.0560
Acquisitions 2013-03-22 09:20:58.0 585 4.0560
Acquisitions 2013-03-22 10:23:53.0 1,500 4.0640
Acquisitions 2013-03-22 10:24:16.0 1,484 4.0640
Acquisitions 2013-03-22 10:24:16.0 16 4.0640
Acquisitions 2013-03-22 10:24:16.0 1,984 4.0640
Acquisitions 2013-03-22 10:24:16.0 1,500 4.0640
Acquisitions 2013-03-22 10:24:16.0 16 4.0640
Acquisitions 2013-03-22 10:24:16.0 1,484 4.0640
Acquisitions 2013-03-22 10:24:28.0 4 4.0640
Acquisitions 2013-03-22 10:29:35.0 116 4.0640
Acquisitions 2013-03-22 10:29:35.0 400 4.0640
Acquisitions 2013-03-22 10:29:35.0 1,496 4.0640
Acquisitions 2013-03-22 11:13:52.0 15 4.0800
Acquisitions 2013-03-22 11:13:52.0 400 4.0800
Acquisitions 2013-03-22 11:13:52.0 520 4.0800
Acquisitions 2013-03-22 11:13:52.0 15 4.0800
Acquisitions 2013-03-22 11:48:04.0 1,036 4.1070
Acquisitions 2013-03-22 11:48:04.0 2,195 4.1070
Acquisitions 2013-03-22 13:08:14.0 1,214 4.1200
Acquisitions 2013-03-22 13:08:14.0 7,500 4.1200
Acquisitions 2013-03-22 13:08:14.0 169 4.1200
Acquisitions 2013-03-22 13:08:14.0 469 4.1200
Acquisitions 2013-03-22 13:08:14.0 1,000 4.1200
Acquisitions 2013-03-22 13:08:14.0 16,500 4.1200
Acquisitions 2013-03-22 13:08:14.0 3,863 4.1200
Acquisitions 2013-03-22 13:08:14.0 2,000 4.1200
Acquisitions 2013-03-22 13:08:14.0 200 4.1200
Acquisitions 2013-03-22 13:09:52.0 1,213 4.1200
Acquisitions 2013-03-22 13:09:52.0 8,966 4.1200
Acquisitions 2013-03-22 13:09:52.0 400 4.1190
Acquisitions 2013-03-22 13:09:52.0 1,528 4.1190
Acquisitions 2013-03-22 13:09:52.0 7,500 4.1200
Acquisitions 2013-03-22 13:09:52.0 1,802 4.1200
Acquisitions 2013-03-22 13:09:52.0 8,157 4.1200
Acquisitions 2013-03-22 13:09:52.0 14 4.1190
Acquisitions 2013-03-22 13:09:52.0 20 4.1190
Acquisitions 2013-03-22 13:09:52.0 400 4.1200
Acquisitions 2013-03-22 13:11:19.0 1,214 4.1200
Acquisitions 2013-03-22 13:11:19.0 27,340 4.1200
Acquisitions 2013-03-22 13:11:19.0 20 4.1200
Acquisitions 2013-03-22 13:11:19.0 599 4.1200
Acquisitions 2013-03-22 13:11:19.0 7,500 4.1200
Acquisitions 2013-03-22 13:11:19.0 15,254 4.1200
Sale 2013-03-25 16:35:00.0 7,793 4.0660
Sale 2013-03-26 16:35:00.0 4,801 3.8940
Sale 2013-03-28 09:25:51.0 609 3.7810
Sale 2013-03-28 09:32:51.0 3,000 3.7750
Sale 2013-03-28 09:32:52.0 2,000 3.7750
Sale 2013-03-28 09:32:56.0 1,993 3.7750
Sale 2013-04-03 14:50:04.0 390 3.7000
Sale 2013-04-03 14:50:04.0 2,077 3.7000
Sale 2013-04-03 14:50:04.0 173 3.7000
Sale 2013-04-03 14:50:04.0 956 3.7000
Sale 2013-04-03 14:50:04.0 3,011 3.7000
Sale 2013-04-03 14:50:04.0 45 3.7000
Acquisitions 2013-04-09 16:35:00.0 1,279 3.9600
Acquisitions 2013-04-09 16:35:00.0 2,770 3.9600
Acquisitions 2013-04-09 16:35:00.0 1,653 3.9600
Acquisitions 2013-04-10 16:35:00.0 5,290 4.0400
Acquisitions 2013-04-10 16:35:00.0 3,453 4.0400
Sale 2013-04-15 16:35:00.0 28 4.0310
Sale 2013-04-15 16:35:00.0 2,062 4.0310
Sale 2013-04-16 16:35:00.0 445 3.8800
Sale 2013-04-16 16:35:00.0 5,257 3.8800
Acquisitions 2013-04-19 16:35:06.0 6,652 3.8120
Acquisitions 2013-04-23 16:35:11.0 1,918 3.8600
Acquisitions 2013-04-23 16:35:11.0 7,000 3.8600
Acquisitions 2013-04-23 16:35:11.0 585 3.8600
Acquisitions 2013-04-25 16:35:09.0 3,801 3.9440
Acquisitions 2013-05-02 16:00:00.0 4,000,000 3.9200
Sale 2013-05-02 16:35:00.0 731 3.9250
Sale 2013-05-02 16:35:00.0 531 3.9250
Sale 2013-05-02 16:35:00.0 2,539 3.9250
Acquisitions 2013-05-07 16:35:00.0 6,652 4.0150
Sale 2013-05-08 16:35:00.0 6,652 3.9700
Acquisitions 2013-05-09 16:35:02.0 3,801 3.9700
Acquisitions 2013-05-09 16:59:00.0 2,000,000 3.9690
Acquisitions 2013-05-13 17:35:00.0 3,000,000 3.9520
Sale 2013-05-15 08:40:47.0 631 3.5200
Sale 2013-05-15 08:40:47.0 5,071 3.5200
Acquisitions 2013-05-15 16:35:03.0 7,602 3.5840
Acquisitions 2013-05-17 16:35:03.0 4,371 3.5370
Sale 2013-05-21 16:35:00.0 2,735 3.5500
Sale 2013-05-21 16:35:00.0 1,066 3.5500
Sale 2013-05-23 10:15:00.0 4,000,000 3.5000
Sale 2013-05-24 14:03:00.0 2,000,000 3.6330
Sale 2013-05-28 13:53:00.0 3,000,000 3.6520
Sale 2013-05-30 16:35:03.0 2,640 3.3880
Sale 2013-05-30 16:35:04.0 1,920 3.3880
Sale 2013-05-30 16:35:04.0 191 3.3880
Sale 2013-06-06 16:35:06.0 175 3.3000
Sale 2013-06-06 16:35:06.0 6 3.3000
Sale 2013-06-06 16:35:07.0 1,973 3.3000
Sale 2013-06-06 16:35:07.0 2,027 3.3000
Acquisitions 2013-06-12 16:35:12.0 589 3.2200
Acquisitions 2013-06-12 16:35:13.0 124 3.2200
Acquisitions 2013-06-12 16:35:14.0 1,924 3.2200
Acquisitions 2013-06-12 16:35:14.0 8,486 3.2200
Acquisitions 2013-06-12 16:35:15.0 14,084 3.2200
Acquisitions 2013-06-12 16:35:15.0 7,487 3.2200
Acquisitions 2013-06-12 16:35:15.0 5,701 3.2200
Acquisitions 2013-06-12 16:35:16.0 1,204 3.2200
Acquisitions 2013-06-12 16:35:16.0 4,008 3.2200
Acquisitions 2013-06-12 16:35:17.0 14,827 3.2200
Acquisitions 2013-06-13 16:35:04.0 5,879 3.1050
Sale 2013-06-13 16:35:04.0 1,798 3.1050
Sale 2013-06-13 16:35:05.0 2,383 3.1050
Sale 2013-06-14 16:35:03.0 1,200 3.1100
Sale 2013-06-14 16:35:04.0 756 3.1100
Acquisitions 2013-06-17 16:35:03.0 2,661 3.1710
Acquisitions 2013-06-17 16:35:03.0 301 3.1710
Acquisitions 2013-06-17 16:35:03.0 2,394 3.1710
Acquisitions 2013-06-18 16:35:00.0 1,041 3.1600
Acquisitions 2013-06-18 16:35:00.0 3,330 3.1600
Sale 2013-06-20 16:35:03.0 719 3.0200
Sale 2013-06-20 16:35:04.0 2,200 3.0200
Sale 2013-06-20 16:35:04.0 219 3.0200
Sale 2013-06-20 16:35:04.0 4,655 3.0200
Sale 2013-06-21 09:56:08.0 1,000 3.0900
Sale 2013-06-21 10:05:39.0 274 3.0850
Sale 2013-06-21 10:05:39.0 456 3.0850
Sale 2013-06-21 10:05:39.0 4,814 3.0850
Sale 2013-06-21 16:35:00.0 2,769 2.8830
Sale 2013-06-21 16:35:00.0 68 2.8830
Sale 2013-06-21 16:35:00.0 200 2.8830
Sale 2013-06-21 16:35:00.0 6,749 2.8830
Sale 2013-06-21 16:35:00.0 2,834 2.8830
Sale 2013-06-21 16:35:00.0 3,801 2.8830
Sale 2013-06-21 16:35:00.0 24,068 2.8830
Sale 2013-06-21 16:35:00.0 30,702 2.8830
Sale 2013-06-21 16:35:00.0 3,800 2.8830
Sale 2013-06-21 16:35:00.0 73 2.8830
Sale 2013-06-21 16:35:00.0 25,199 2.8830
Sale 2013-06-21 16:35:09.0 78,600 2.8830
Sale 2013-06-21 16:35:10.0 8,095 2.8830
Sale 2013-06-21 16:35:10.0 9,767 2.8830
Sale 2013-06-24 08:04:58.0 1,289 2.9550
Sale 2013-06-24 08:04:58.0 868 2.9550
Sale 2013-06-24 08:04:58.0 1,302 2.9550
Sale 2013-06-24 08:04:58.0 2,000 2.9540
Sale 2013-06-24 08:04:58.0 2,000 2.9530
Sale 2013-06-24 08:04:58.0 2,000 2.9520
Sale 2013-06-24 08:04:58.0 5,400 2.9520
Sale 2013-06-24 08:04:58.0 141 2.9500
Sale 2013-06-24 08:05:54.0 2,000 2.9120
Sale 2013-06-24 08:05:54.0 1,932 2.9120
Sale 2013-06-24 08:05:54.0 928 2.9110
Sale 2013-06-24 08:05:54.0 1,083 2.9100
Sale 2013-06-24 08:05:54.0 1,900 2.9100
Sale 2013-06-24 08:06:12.0 7,244 2.9100
Sale 2013-06-24 08:06:13.0 2,000 2.9100
Sale 2013-06-24 08:06:25.0 4,656 2.9000
Sale 2013-06-24 08:06:25.0 500 2.9000
Sale 2013-06-24 08:06:25.0 500 2.9000
Sale 2013-06-24 08:06:25.0 1,000 2.9000
Sale 2013-06-24 08:06:25.0 430 2.9000
Sale 2013-06-24 08:06:25.0 5,000 2.9000
Sale 2013-06-24 08:06:26.0 3,294 2.9000
Sale 2013-06-24 08:06:56.0 1,625 2.9000
Sale 2013-06-24 08:07:29.0 9,543 2.9000
Sale 2013-06-24 08:07:30.0 2,760 2.9000
Sale 2013-06-24 08:07:30.0 692 2.9000
Sale 2013-06-24 08:07:57.0 790 2.9100
Sale 2013-06-24 08:08:32.0 5,000 2.9100
Sale 2013-06-24 08:08:34.0 13,000 2.9100
Sale 2013-06-24 08:08:42.0 868 2.9100
Sale 2013-06-24 08:26:40.0 1,104 2.9160
Sale 2013-06-24 08:26:40.0 342 2.9160
Sale 2013-06-24 08:26:40.0 5,452 2.9160
Sale 2013-06-24 08:26:40.0 3,102 2.9160
Sale 2013-06-24 08:27:57.0 2,000 2.9100
Sale 2013-06-24 08:27:57.0 2,000 2.9100
Sale 2013-06-24 08:28:41.0 1,000 2.9050
Sale 2013-06-24 08:30:41.0 3,000 2.9050
Sale 2013-06-24 08:30:41.0 2,000 2.9050
Sale 2013-06-24 08:32:52.0 100 2.9010
Sale 2013-06-24 08:32:52.0 2,585 2.9010
Sale 2013-06-24 08:37:49.0 2,232 2.9010
Sale 2013-06-24 08:37:49.0 5,083 2.9010
Sale 2013-06-24 08:45:06.0 1,000 2.9000
Sale 2013-06-24 08:45:06.0 2,000 2.9000
Sale 2013-06-24 08:45:06.0 526 2.9000
Sale 2013-06-24 08:45:06.0 2,000 2.9000
Sale 2013-06-24 08:45:06.0 397 2.9000
Sale 2013-06-24 08:45:07.0 423 2.9000
Sale 2013-06-24 08:45:07.0 3,654 2.9000
Sale 2013-06-24 08:58:53.0 6,865 2.8830
Sale 2013-06-24 08:58:53.0 428 2.8830
Sale 2013-06-24 08:58:53.0 417 2.8830
Sale 2013-06-24 08:58:53.0 2,000 2.8830
Sale 2013-06-24 08:58:53.0 290 2.8830
Sale 2013-06-25 08:42:56.0 1,500 2.8950
Sale 2013-06-25 08:43:14.0 1,700 2.8950
Sale 2013-06-25 08:43:14.0 330 2.8950
Sale 2013-06-25 08:43:16.0 1,470 2.8950
Sale 2013-06-25 08:46:44.0 1,048 2.8960
Sale 2013-06-25 08:46:44.0 2,000 2.8960
Sale 2013-06-25 08:46:44.0 5,713 2.8960
Sale 2013-06-25 08:46:44.0 1,500 2.8950
Sale 2013-06-25 08:46:44.0 600 2.8950
Sale 2013-06-25 08:46:44.0 1 2.8950
Sale 2013-06-25 08:46:44.0 2,702 2.8950
Sale 2013-06-25 08:46:44.0 6,436 2.8950
Sale 2013-06-25 08:47:22.0 16,163 2.9100
Sale 2013-06-25 08:47:41.0 1,667 2.9100
Sale 2013-06-25 08:48:02.0 1,560 2.9100
Sale 2013-06-25 08:48:02.0 610 2.9100
Sale 2013-06-25 08:49:19.0 2,000 2.9050
Sale 2013-06-25 08:49:19.0 2 2.9050
Sale 2013-06-25 08:49:19.0 652 2.9050
Sale 2013-06-25 08:49:19.0 11,932 2.9050
Sale 2013-06-25 16:11:06.0 4,423 2.9440
Acquisitions 2013-06-26 16:35:00.0 7,967 2.9400
Acquisitions 2013-06-26 16:35:03.0 4,692 2.9400
Sale 2013-06-27 16:18:18.0 3,978 2.9960
Sale 2013-06-28 16:35:02.0 1,082 2.9900
Sale 2013-06-28 16:35:02.0 4,487 2.9900
Acquisitions 2013-07-01 16:17:42.0 400 2.9660
Acquisitions 2013-07-01 16:18:01.0 1,472 2.9660
Acquisitions 2013-07-01 16:18:24.0 5,000 2.9660
Acquisitions 2013-07-01 16:18:50.0 453 2.9660
Acquisitions 2013-07-01 16:18:50.0 2,113 2.9660
Sale 2013-07-03 09:01:04.0 1,817 2.8000
Sale 2013-07-03 09:01:19.0 1,304 2.8000
Sale 2013-07-03 09:02:08.0 1,355 2.8000
Sale 2013-07-03 09:02:37.0 310 2.8000
Sale 2013-07-03 10:06:16.0 1,364 2.7430
Sale 2013-07-03 10:06:16.0 2,000 2.7430
Sale 2013-07-03 10:06:16.0 805 2.7430
Sale 2013-07-03 10:06:16.0 2,260 2.7420
Sale 2013-07-03 10:16:26.0 2,000 2.7640
Sale 2013-07-03 10:16:26.0 2,000 2.7640
Sale 2013-07-03 10:16:26.0 1,395 2.7640
Sale 2013-07-03 10:16:26.0 1,034 2.7640
Acquisitions 2013-07-03 10:30:52.0 703 2.7800
Acquisitions 2013-07-03 10:30:52.0 4,284 2.7800
Acquisitions 2013-07-03 13:35:08.0 998 2.7700
Acquisitions 2013-07-03 13:35:08.0 1,134 2.7700
Acquisitions 2013-07-03 13:35:08.0 1,866 2.7700
Acquisitions 2013-07-04 16:35:00.0 5,795 2.8600
Acquisitions 2013-07-05 09:20:21.0 3,298 2.8390
Acquisitions 2013-07-08 16:35:03.0 4,601 2.8780
Acquisitions 2013-07-09 16:35:06.0 481 2.8580
Acquisitions 2013-07-09 16:35:06.0 3,192 2.8580
Acquisitions 2013-07-10 16:35:04.0 1,602 2.8360
Acquisitions 2013-07-10 16:35:04.0 1,117 2.8360
Acquisitions 2013-07-10 16:35:04.0 3,265 2.8360
Sale 2013-07-10 16:35:04.0 3,673 2.8360
Sale 2013-07-11 15:05:27.0 5,510 2.7920
Sale 2013-07-16 16:35:00.0 3,771 2.7800
Acquisitions 2013-07-16 16:35:00.0 3,771 2.7800
Acquisitions 2013-07-16 16:35:00.0 821 2.7800
Acquisitions 2013-07-17 16:35:00.0 3,673 2.7850
Acquisitions 2013-07-18 16:35:00.0 6,514 2.7740
Sale 2013-07-19 16:35:00.0 4,959 2.7540
Acquisitions 2013-07-22 16:35:00.0 725 2.8310
Acquisitions 2013-07-22 16:35:00.0 743 2.8310
Acquisitions 2013-07-22 16:35:00.0 4,777 2.8310
Acquisitions 2013-07-22 16:35:05.0 291 2.8310
Acquisitions 2013-07-22 16:35:05.0 52 2.8310
Acquisitions 2013-07-22 16:35:05.0 10 2.8310
Acquisitions 2013-07-22 16:35:05.0 4,674 2.8310
Sale 2013-07-23 14:19:23.0 1,142 3.0500
Sale 2013-07-23 14:19:23.0 895 3.0500
Sale 2013-07-23 14:19:23.0 1,142 3.0500
Sale 2013-07-23 14:19:23.0 831 3.0500
Sale 2013-07-23 14:19:23.0 197 3.0500
Sale 2013-07-23 14:19:23.0 1,811 3.0500
Sale 2013-07-23 14:19:23.0 4,179 3.0500
Sale 2013-07-23 14:19:23.0 895 3.0500
Sale 2013-07-23 14:19:23.0 2,000 3.0500
Acquisitions 2013-07-24 15:43:46.0 12,693 2.9060
Acquisitions 2013-07-24 16:35:00.0 4,592 2.8900
Acquisitions 2013-07-25 08:56:53.0 3,333 2.8760
Acquisitions 2013-07-25 08:56:53.0 3,250 2.8760
Sale 2013-07-26 16:35:03.0 1,000 2.9700
Sale 2013-07-26 16:35:03.0 1,428 2.9700
Sale 2013-07-31 16:35:00.0 6,748 2.8710
Sale 2013-07-31 16:35:00.0 599 2.8710
Acquisitions 2013-08-02 16:35:00.0 2,127 2.9240
Acquisitions 2013-08-02 16:35:00.0 3,383 2.9240
Acquisitions 2013-08-02 16:35:02.0 4,229 2.9240
Acquisitions 2013-08-02 16:35:02.0 1,535 2.9240
Acquisitions 2013-08-02 16:35:02.0 500 2.9240
Acquisitions 2013-08-02 16:35:02.0 2,150 2.9240
Acquisitions 2013-08-05 16:35:01.0 4,919 2.9200
Sale 2013-08-06 16:35:00.0 4,592 2.8120
Sale 2013-08-09 12:23:43.0 1,683 3.0340
Sale 2013-08-09 12:23:43.0 912 3.0340
Sale 2013-08-09 12:23:43.0 3,506 3.0340
Sale 2013-08-09 15:21:57.0 3,110 3.0850
Sale 2013-08-09 15:35:31.0 258 3.0850
Acquisitions 2013-08-09 16:35:00.0 10,470 3.1050
Sale 2013-08-13 16:35:03.0 1,519 3.1600
Sale 2013-08-13 16:35:03.0 907 3.1600
Acquisitions 2013-08-13 16:35:03.0 7,346 3.1600
Sale 2013-08-19 16:35:02.0 7,401 2.7760
Sale 2013-08-19 16:35:02.0 576 2.7760
Sale 2013-08-19 16:35:03.0 1,207 2.7760
Sale 2013-08-20 16:35:01.0 3,673 2.7200
Acquisitions 2013-08-21 16:35:02.0 1,988 2.7210
Acquisitions 2013-08-21 16:35:02.0 5,359 2.7210
Acquisitions 2013-08-22 16:35:03.0 4,705 2.8200
Acquisitions 2013-08-22 16:35:03.0 122 2.8200
Acquisitions 2013-08-22 16:35:03.0 3,673 2.8200
Acquisitions 2013-08-28 16:35:02.0 5,954 2.8160
Sale 2013-08-28 16:35:02.0 6,429 2.8160
Acquisitions 2013-08-29 16:35:02.0 4,592 2.8500
Sale 2013-08-30 16:35:00.0 2,705 2.8570
Sale 2013-08-30 16:35:00.0 5,923 2.8570
Sale 2013-08-30 16:35:03.0 2,175 2.8570
Sale 2013-08-30 16:35:03.0 279 2.8570
Sale 2013-08-30 16:35:03.0 4,204 2.8570
Sale 2013-08-30 16:35:03.0 2,526 2.8570
Acquisitions 2013-09-02 16:35:03.0 975 2.9030
Acquisitions 2013-09-02 16:35:03.0 2,865 2.9030
Acquisitions 2013-09-02 16:35:03.0 7,347 2.9030
Acquisitions 2013-09-03 16:35:01.0 6,199 2.9150
Sale 2013-09-05 15:39:08.0 5,173 3.0750
Sale 2013-09-05 16:35:01.0 2,539 3.0710
Sale 2013-09-05 16:35:01.0 3,339 3.0710
Acquisitions 2013-09-10 16:35:03.0 2,571 3.1440
Sale 2013-09-12 16:35:01.0 1,325 3.2520
Sale 2013-09-12 16:35:02.0 4,984 3.2520
Sale 2013-09-12 16:35:02.0 1,707 3.2520
Sale 2013-09-16 16:35:00.0 6,405 3.2350
Sale 2013-09-18 16:26:30.0 2,458 3.2200
Sale 2013-09-18 16:26:30.0 1,300 3.2200
Sale 2013-09-18 16:26:30.0 1,012 3.2200
Sale 2013-09-18 16:26:30.0 874 3.2200
Sale 2013-09-18 16:35:02.0 76 3.2300
Sale 2013-09-18 16:35:02.0 2,312 3.2300
Acquisitions 2013-09-19 16:35:01.0 2,388 3.2490
Sale 2013-09-20 16:35:01.0 412 3.4190
Sale 2013-09-20 16:35:01.0 14,728 3.4190
Sale 2013-09-23 16:35:01.0 4,452 3.4130
Acquisitions 2013-09-25 16:35:03.0 1,494 3.3600
Acquisitions 2013-09-25 16:35:03.0 5,327 3.3600
Acquisitions 2013-09-25 16:35:03.0 775 3.3600
Acquisitions 2013-09-25 16:35:03.0 1,677 3.3600
Acquisitions 2013-09-25 16:35:03.0 677 3.3600
Acquisitions 2013-09-25 16:35:03.0 1,943 3.3600
Sale 2013-09-26 16:35:01.0 105 3.4310
Sale 2013-09-26 16:35:01.0 6,004 3.4310
Acquisitions 2013-09-27 16:35:01.0 6,000 3.3730
Acquisitions 2013-09-27 16:35:02.0 572 3.3730
Sale 2013-09-30 09:55:59.0 766 3.3370
Sale 2013-09-30 09:56:32.0 2,907 3.3370
Sale 2013-09-30 15:32:47.0 3,285 3.3240
Sale 2013-09-30 15:32:47.0 388 3.3240
Sale 2013-09-30 16:35:02.0 1,074 3.3310
Sale 2013-09-30 16:35:02.0 3,755 3.3310
Sale 2013-09-30 16:35:02.0 1,600 3.3310
Sale 2013-10-02 08:06:11.0 10,000 3.6800
Sale 2013-10-02 08:06:11.0 11,158 3.6800
Sale 2013-10-02 08:10:27.0 6,577 3.7100
Sale 2013-10-02 08:16:45.0 641 3.7100
Sale 2013-10-02 08:16:45.0 2,387 3.7100
Sale 2013-10-02 08:56:01.0 9,916 3.8900
Sale 2013-10-02 09:05:46.0 738 3.9500
Sale 2013-10-02 09:05:46.0 1,963 3.9500
Sale 2013-10-02 09:13:23.0 2,879 4.0400
Acquisitions 2013-10-02 14:35:32.0 4,403 3.7200
Acquisitions 2013-10-02 14:35:32.0 400 3.7200
Acquisitions 2013-10-02 14:35:50.0 11,303 3.7200
Acquisitions 2013-10-03 14:50:50.0 661 3.5070
Acquisitions 2013-10-03 15:39:27.0 15,210 3.5070
Acquisitions 2013-10-04 16:35:01.0 8,039 3.4600
Acquisitions 2013-10-04 16:35:01.0 1,972 3.4600
Acquisitions 2013-10-10 16:04:55.0 3,359 3.3960
Acquisitions 2013-10-10 16:35:03.0 11,020 3.3770
Sale 2013-10-11 16:35:00.0 5,455 3.5100
Acquisitions 2013-10-11 16:35:02.0 8,266 3.5100
Sale 2013-10-14 09:49:21.0 2,923 3.5940
Sale 2013-10-14 09:49:23.0 1,115 3.5940
Sale 2013-10-14 09:49:23.0 1,141 3.5940
Sale 2013-10-14 09:49:23.0 5,179 3.5940
Acquisitions 2013-10-15 16:35:00.0 4,505 3.6100
Acquisitions 2013-10-22 16:35:04.0 5,726 3.6200
Sale 2013-10-22 16:35:04.0 5,726 3.6200
Sale 2013-10-22 16:35:04.0 42 3.6200
Sale 2013-10-22 16:35:04.0 110 3.6200
Acquisitions 2013-10-24 16:35:00.0 9,915 3.4750
Acquisitions 2013-10-25 16:35:01.0 14,204 3.3450
Acquisitions 2013-10-28 16:35:01.0 1,301 3.3600
Acquisitions 2013-10-28 16:35:01.0 2,329 3.3600
Sale 2013-10-29 16:35:02.0 9,375 3.4250
Acquisitions 2013-10-29 16:35:02.0 6,796 3.4250
Acquisitions 2013-10-30 16:35:00.0 4,581 3.4100
Acquisitions 2013-10-30 16:35:00.0 772 3.4100
Acquisitions 2013-10-31 16:35:03.0 6,416 3.3250
Acquisitions 2013-10-31 16:35:03.0 1,428 3.3250
Acquisitions 2013-10-31 16:35:03.0 500 3.3250
Acquisitions 2013-10-31 16:35:03.0 3,861 3.3250
Acquisitions 2013-10-31 16:35:04.0 5,481 3.3250
Sale 2013-11-01 16:35:03.0 5,957 3.3520
Sale 2013-11-01 16:35:03.0 3,673 3.3520
Acquisitions 2013-11-04 16:35:01.0 3,115 3.3440
Acquisitions 2013-11-06 16:35:04.0 385 3.3600
Acquisitions 2013-11-06 16:35:04.0 483 3.3600
Acquisitions 2013-11-06 16:35:04.0 3,087 3.3600
Acquisitions 2013-11-06 16:35:04.0 58 3.3600
Acquisitions 2013-11-06 16:35:04.0 946 3.3600
Acquisitions 2013-11-13 16:35:00.0 9,318 3.2380
Acquisitions 2013-11-18 16:35:02.0 5,934 3.1810
Acquisitions 2013-11-18 16:35:02.0 60 3.1810
Acquisitions 2013-11-19 16:35:01.0 6,914 3.1380
Acquisitions 2013-11-19 16:35:01.0 13,200 3.1380
Acquisitions 2013-11-19 16:35:01.0 2,844 3.1380
Acquisitions 2013-11-20 16:35:01.0 43 3.1000
Acquisitions 2013-11-20 16:35:01.0 8,741 3.1000
Sale 2013-11-22 16:35:00.0 235 3.1500
Sale 2013-11-22 16:35:00.0 7,763 3.1500
Sale 2013-11-22 16:35:00.0 4,610 3.1500
Sale 2013-11-25 16:35:02.0 544 3.2160
Sale 2013-11-25 16:35:02.0 59 3.2160
Sale 2013-11-25 16:35:02.0 15,862 3.2160
Sale 2013-11-26 16:35:02.0 1,674 3.2010
Sale 2013-11-26 16:35:02.0 9,619 3.2010
Sale 2013-11-27 11:43:00.0 2,600 3.3060
Sale 2013-11-27 11:43:00.0 807 3.3060
Sale 2013-11-27 11:43:00.0 2,431 3.3080
Sale 2013-11-27 11:43:00.0 1,593 3.3060
Sale 2013-11-27 11:43:47.0 2,569 3.3080
Sale 2013-11-27 11:43:47.0 1,496 3.3090
Sale 2013-11-27 11:43:47.0 3,748 3.3090
Sale 2013-11-27 11:44:15.0 3,111 3.3090
Sale 2013-11-27 16:19:23.0 14,064 3.3480
Acquisitions 2013-11-28 16:23:36.0 2,000 3.3140
Acquisitions 2013-11-28 16:23:36.0 3,000 3.3140
Acquisitions 2013-11-28 16:36:23.0 5,000 3.3200
Acquisitions 2013-11-28 16:36:47.0 6,008 3.3200
Acquisitions 2013-11-29 16:35:43.0 8,944 3.3070
Acquisitions 2013-11-29 16:35:43.0 1,620 3.3070
Acquisitions 2013-11-29 16:35:43.0 4,873 3.3070
CGD Negociação Date No of securities Price
Acquisitions 2013-01-08 12:18:00.0 45,107 3.9096
Sale 2013-01-08 12:18:31.0 45,107 3.9650
Acquisitions 2013-01-08 15:19:27.0 100,000 3.9900
Acquisitions 2013-01-08 16:37:19.0 415 3.9450
Acquisitions 2013-01-09 09:50:39.0 100,000 4.0450
Acquisitions 2013-01-09 11:01:54.0 45,107 3.9096
Sale 2013-01-09 11:26:04.0 100,415 4.0750
Acquisitions 2013-01-09 11:26:07.0 411 3.9450
Sale 2013-01-09 12:18:00.0 45,107 3.9096
Sale 2013-01-09 16:23:34.0 99,996 4.0700
Sale 2013-01-09 16:37:19.0 415 3.9450
Acquisitions 2013-01-14 13:16:21.0 100,000 4.2750
Acquisitions 2013-01-15 11:57:16.0 100,000 4.1350
Sale 2013-01-16 14:58:48.0 100,000 4.1866
Sale 2013-01-17 08:33:37.0 100,000 4.2780
Sale 2013-01-21 10:20:33.0 100,000 4.3850
Acquisitions 2013-01-22 10:46:49.0 81,090 4.3800
Sale 2013-01-22 10:46:50.0 81,090 4.4250
Acquisitions 2013-01-22 14:08:04.0 100,000 4.3350
Acquisitions 2013-01-23 09:04:07.0 100,000 4.2350
Sale 2013-01-24 09:26:56.0 150,000 4.1514
Acquisitions 2013-01-24 16:10:42.0 50,000 4.1929
Acquisitions 2013-01-25 15:05:08.0 50,000 4.1676
Sale 2013-01-30 12:23:34.0 150,000 4.3144
Acquisitions 2013-02-06 10:27:54.0 100,000 4.1363
Sale 2013-02-07 10:08:57.0 100,000 4.1800
Acquisitions 2013-02-07 15:47:09.0 100,000 4.1489
Acquisitions 2013-02-18 16:14:59.0 150,000 3.9970
Acquisitions 2013-02-20 10:25:56.0 100,000 3.9850
Sale 2013-02-25 11:47:47.0 100,000 4.0350
Acquisitions 2013-02-25 14:47:24.0 100,000 4.0251
Sale 2013-02-25 16:42:06.0 133,680 4.0410
Acquisitions 2013-02-25 16:43:49.0 54,062 3.9796
Acquisitions 2013-02-26 13:51:39.0 79,618 3.9520
Acquisitions 2013-03-04 11:26:17.0 100,000 3.8900
Sale 2013-03-04 13:36:23.0 150,000 3.7873
Acquisitions 2013-03-04 14:07:10.0 100,000 3.8283
Sale 2013-03-05 12:46:48.0 100,000 3.9300
Sale 2013-03-06 14:59:45.0 100,000 3.8900
Sale 2013-03-07 16:37:59.0 19,026 3.9750
Acquisitions 2013-03-08 08:38:38.0 100,000 3.9360
Sale 2013-03-08 08:38:54.0 100,000 3.9975
Sale 2013-03-08 14:37:19.0 80,974 4.0000
Acquisitions 2013-03-11 15:48:46.0 100,000 3.9970
Sale 2013-03-12 08:48:30.0 100,000 4.0408
Acquisitions 2013-03-12 09:27:29.0 50,000 4.0447
Sale 2013-03-12 16:41:30.0 8,014 4.0360
Sale 2013-03-13 08:30:10.0 50,000 4.0447
Sale 2013-03-13 08:32:43.0 41,986 4.0240
Sale 2013-03-13 09:27:29.0 50,000 4.0447
Acquisitions 2013-03-14 09:21:21.0 100,000 4.0510
Sale 2013-03-14 13:29:05.0 100,000 4.1100
Acquisitions 2013-03-15 09:56:20.0 100,000 4.1300
Sale 2013-03-15 15:45:08.0 100,000 4.1700
Acquisitions 2013-03-18 10:26:36.0 100,000 4.0794
Acquisitions 2013-03-19 08:57:48.0 100,000 4.0799
Sale 2013-03-19 10:26:36.0 100,000 4.0794
Acquisitions 2013-03-22 10:20:03.0 100,000 4.0720
Sale 2013-03-22 14:42:11.0 200,000 4.1200
Acquisitions 2013-03-22 15:54:25.0 100,000 4.0944
Acquisitions 2013-03-25 08:39:30.0 100,000 4.0948
Sale 2013-03-25 15:54:25.0 100,000 4.0944
Acquisitions 2013-03-26 11:38:28.0 100,000 3.9800
Acquisitions 2013-04-02 16:46:38.0 10,017 3.8150
Sale 2013-04-03 11:12:17.0 150,000 3.7369
Acquisitions 2013-04-03 12:48:12.0 50,000 3.7300
Acquisitions 2013-04-03 16:18:15.0 50,000 3.6900
Sale 2013-04-04 09:39:48.0 60,017 3.9031
Sale 2013-04-04 09:44:19.0 50,000 3.9090
Sale 2013-04-04 09:59:28.0 50,000 3.9100
Acquisitions 2013-04-05 16:38:30.0 26,593 3.8400
Acquisitions 2013-04-09 09:38:51.0 26,593 3.8700
Sale 2013-04-10 09:38:51.0 26,593 3.8700
Sale 2013-04-10 09:52:29.0 26,593 3.8700
Acquisitions 2013-04-10 10:21:22.0 34,300 4.0027
Sale 2013-04-10 10:22:12.0 34,300 4.0150
Acquisitions 2013-04-11 11:18:36.0 100,000 4.0500
Sale 2013-04-12 16:15:37.0 100,000 4.0155
Acquisitions 2013-04-15 09:12:10.0 100,000 4.0900
Acquisitions 2013-04-16 15:14:17.0 50,000 3.9680
Acquisitions 2013-04-16 15:16:06.0 50,000 3.9096
Sale 2013-04-17 13:52:21.0 150,000 3.8224
Sale 2013-04-17 13:55:49.0 50,000 3.8050
Sale 2013-04-18 09:48:06.0 50,000 3.8050
Acquisitions 2013-04-18 13:55:49.0 50,000 3.8050
Acquisitions 2013-04-22 14:53:59.0 50,000 3.8447
Sale 2013-04-24 09:31:21.0 50,000 3.9130
Acquisitions 2013-04-30 10:49:32.0 100,000 3.9850
Acquisitions 2013-05-03 11:23:40.0 50,000 3.8700
Sale 2013-05-06 09:25:05.0 50,000 3.8880
Sale 2013-05-07 16:01:01.0 100,000 4.0144
Acquisitions 2013-05-09 09:29:57.0 100,000 3.9800
Acquisitions 2013-05-14 13:08:12.0 50,000 3.5500
Acquisitions 2013-05-21 09:27:01.0 50,000 3.5600
Acquisitions 2013-05-22 10:04:05.0 50,000 3.5687
Sale 2013-05-23 13:56:07.0 100,000 3.5850
Sale 2013-05-24 12:05:22.0 50,000 3.6420
Sale 2013-05-27 10:51:48.0 50,000 3.6350
Sale 2013-05-28 16:20:11.0 50,000 3.6550
Acquisitions 2013-05-29 09:10:57.0 50,000 3.5699
Acquisitions 2013-05-29 11:00:17.0 50,000 3.6550
Acquisitions 2013-05-29 16:20:11.0 50,000 3.6550
Acquisitions 2013-05-30 14:51:43.0 50,000 3.4280
Acquisitions 2013-05-30 15:43:32.0 50,000 3.3698
Sale 2013-05-31 11:30:19.0 50,000 3.3509
Acquisitions 2013-05-31 14:26:12.0 50,000 3.2900
Sale 2013-06-03 09:55:27.0 100,000 3.1953
Sale 2013-06-03 09:55:28.0 100,000 3.2050
Acquisitions 2013-06-03 10:42:54.0 50,000 3.2300
Acquisitions 2013-06-04 14:05:16.0 50,000 3.1299
Sale 2013-06-04 14:44:56.0 50,000 3.2650
Sale 2013-06-04 15:09:21.0 50,000 3.2980
Acquisitions 2013-06-07 15:04:44.0 100,000 3.2639
Acquisitions 2013-06-11 15:15:06.0 50,000 3.1550
Sale 2013-06-12 13:15:43.0 50,000 3.2080
Acquisitions 2013-06-17 11:28:02.0 100,000 3.1700
Sale 2013-06-17 16:36:47.0 10,000 3.1800
Sale 2013-06-19 16:21:14.0 50,000 3.0560
Sale 2013-06-20 09:18:01.0 70,000 3.0200
Sale 2013-06-20 14:47:44.0 70,000 3.0400
Sale 2013-06-20 16:04:33.0 70,000 3.0400
Acquisitions 2013-06-21 10:15:24.0 100,000 3.0792
Acquisitions 2013-06-21 13:30:01.0 50,000 3.0500
Acquisitions 2013-06-21 14:55:15.0 50,000 2.9900
Acquisitions 2013-06-21 16:04:33.0 70,000 3.0400
Sale 2013-06-25 14:24:31.0 100,000 2.9300
Acquisitions 2013-06-26 09:26:38.0 100,000 2.9844
Sale 2013-06-27 17:17:47.0 7,482 3.0300
Sale 2013-06-28 16:43:35.0 84,935 3.0120
Sale 2013-07-01 09:21:11.0 15,065 3.0100
Acquisitions 2013-07-15 16:36:47.0 50,000 2.7448
Sale 2013-07-17 13:59:09.0 50,000 2.8200
Sale 2013-07-23 14:59:40.0 92,518 3.0550
Acquisitions 2013-07-24 14:09:34.0 100,000 2.9350
Acquisitions 2013-07-24 15:26:24.0 100,000 2.9050
Acquisitions 2013-07-24 16:19:16.0 250,000 2.9400
Sale 2013-07-29 11:56:47.0 100,000 2.9680
Acquisitions 2013-08-01 14:50:56.0 50,000 2.8841
Acquisitions 2013-08-06 16:01:34.0 50,000 2.8229
Sale 2013-08-08 13:16:29.0 50,000 2.9300
Sale 2013-08-08 13:34:30.0 50,000 2.9400
Sale 2013-08-08 14:52:56.0 100,000 2.9520
Sale 2013-08-09 12:08:45.0 250,000 3.0250
Sale 2013-08-09 13:30:07.0 50,000 3.0342
Acquisitions 2013-08-14 16:41:09.0 250,000 3.0000
Acquisitions 2013-09-03 10:24:15.0 100,000 2.9050
Sale 2013-09-05 09:18:47.0 100,000 2.9900
Acquisitions 2013-09-20 10:58:13.0 50,000 3.3450
Sale 2013-09-23 14:41:53.0 50,000 3.4691
Acquisitions 2013-09-24 10:06:49.0 50,000 3.3767
Sale 2013-09-25 10:47:45.0 50,000 3.4400
Acquisitions 2013-09-27 10:13:37.0 19,066 3.4100
Sale 2013-09-27 10:13:37.0 19,066 3.4503
Acquisitions 2013-09-27 11:24:30.0 50,000 3.4100
Acquisitions 2013-10-01 10:44:26.0 50,000 3.3689
Sale 2013-10-02 08:59:56.0 100,000 3.6500
Sale 2013-10-02 14:03:33.0 250,000 3.8900
Sale 2013-10-02 14:03:57.0 200,000 3.8900
Acquisitions 2013-10-02 15:45:21.0 50,000 3.5500
Acquisitions 2013-10-02 16:33:03.0 200,000 3.7300
Sale 2013-10-02 16:41:33.0 63,483 3.6210
Sale 2013-10-03 10:50:11.0 50,000 3.6600
Acquisitions 2013-10-03 14:35:09.0 50,000 3.5500
Acquisitions 2013-10-07 15:05:12.0 50,000 3.4200
Acquisitions 2013-10-09 16:36:25.0 10,201 3.3900
Acquisitions 2013-10-10 08:56:26.0 39,799 3.4498
Sale 2013-10-11 16:26:11.0 50,000 3.4900
Sale 2013-10-14 09:14:40.0 100,000 3.6039
Acquisitions 2013-10-17 11:12:16.0 50,000 3.6400
Acquisitions 2013-10-18 14:35:30.0 50,000 3.6317
Sale 2013-10-21 09:20:46.0 50,000 3.6800
Sale 2013-10-21 11:30:59.0 50,000 3.6950
Acquisitions 2013-10-22 10:35:21.0 50,000 3.6800
Acquisitions 2013-10-23 11:25:58.0 50,000 3.5900
Acquisitions 2013-10-25 14:29:48.0 50,000 3.4290
Acquisitions 2013-10-25 15:55:34.0 50,000 3.3844
Acquisitions 2013-10-28 16:26:48.0 50,000 3.3400
Sale 2013-10-29 09:43:53.0 50,000 3.3950
Acquisitions 2013-10-31 14:14:21.0 50,000 3.3500
Sale 2013-11-05 11:57:37.0 50,000 3.3947
Acquisitions 2013-11-07 13:21:52.0 50,000 3.3550
Acquisitions 2013-11-12 13:35:27.0 50,000 3.2870
Sale 2013-11-13 09:42:48.0 24,731 3.3380
Acquisitions 2013-11-14 11:18:37.0 50,000 3.2650
Acquisitions 2013-11-19 15:09:41.0 50,000 3.1400
Sale 2013-11-21 13:11:59.0 75,269 3.1000
Sale 2013-11-25 10:58:39.0 50,000 3.1800
Sale 2013-11-26 14:30:41.0 50,000 3.2500
Sale 2013-11-27 16:18:54.0 100,000 3.3500
Fidelidade Date No of
securities
Price
Sale 2013-01-22 00:00:00.0 2,209 4.3300
Acquisitions 2013-02-07 00:00:00.0 560 4.1600
Acquisitions 2013-02-27 00:00:00.0 1,350 3.9100
Sale 2013-03-19 00:00:00.0 622 4.0500
Sale 2013-03-25 00:00:00.0 1,336 4.0900
Acquisitions 2013-04-05 00:00:00.0 171 3.8400
Sale 2013-05-27 00:00:00.0 347 3.6500
Acquisitions 2013-06-24 14:00:05.0 56 3.0670
Sale 2013-08-06 00:00:00.0 1 2.9020
Fundo de Pensões
da CGD
Date No of securities Price
Acquisitions 2013-01-03 18:00:00.0 877 3.8130
Sale 2013-01-22 18:00:00.0 175,826 4.3322
Acquisitions 2013-02-27 18:00:00.0 156,000 3.9100
Sale 2013-03-22 18:00:00.0 115,198 4.0900
Sale 2013-05-03 18:00:00.0 303,000 3.8600
Acquisitions 2013-06-07 18:00:00.0 534,533 3.3645
Sale 2013-06-20 18:00:00.0 293,000 3.0241
Acquisitions 2013-06-25 18:00:00.0 34,598 3.0205
Acquisitions 2013-06-25 18:00:00.0 258,402 3.0289
Sale 2013-06-25 18:00:00.0 34,598 3.0205
Sale 2013-06-25 18:00:00.0 258,402 3.0289
Acquisitions 2013-07-15 18:00:00.0 119,000 2.6704
Acquisitions 2013-07-16 18:00:00.0 113,190 2.7722
Acquisitions 2013-07-23 18:00:00.0 119,000 2.9453
Sale 2013-08-14 18:00:00.0 252,059 2.8999
Sale 2013-08-16 18:00:00.0 151,839 2.8688
Acquisitions 2013-09-26 18:00:00.0 127,871 3.4209
Sale 2013-10-02 18:00:00.0 257,000 3.8800
Sale 2013-10-03 18:00:00.0 70,000 3.5000
Sale 2013-11-25 18:00:00.0 197 3.2000
Parcaixa Date No of
securities
Price
Sale 2013-01-09 10:18:48.0 30,000 4.0700
Sale 2013-01-09 13:27:09.0 6,722 4.0800
Sale 2013-01-09 13:27:09.0 3,278 4.0800
Sale 2013-01-09 13:27:09.0 6,922 4.0800
Sale 2013-01-09 13:27:09.0 3,721 4.0800
Sale 2013-01-09 13:27:09.0 3,600 4.0800
Sale 2013-01-09 13:27:09.0 1 4.0800
Sale 2013-01-09 13:27:09.0 2,202 4.0800
Sale 2013-01-09 13:27:09.0 359 4.0800
Sale 2013-01-09 13:27:09.0 117 4.0800
Sale 2013-01-09 13:27:09.0 359 4.0800
Sale 2013-01-09 13:27:09.0 448 4.0800
Sale 2013-01-09 13:27:09.0 625 4.0800
Sale 2013-01-09 13:27:09.0 1,646 4.0800
Sale 2013-01-09 14:45:50.0 4,482 4.1500
Sale 2013-01-09 14:45:50.0 1,000 4.1500
Sale 2013-01-09 14:45:51.0 1,827 4.1500
Sale 2013-01-09 14:45:51.0 9,518 4.1500
Sale 2013-01-09 14:45:51.0 6,175 4.1500
Sale 2013-01-09 14:45:51.0 761 4.1500
Sale 2013-01-09 14:45:51.0 3,100 4.1500
Sale 2013-01-09 14:46:04.0 3,137 4.1500
Sale 2013-01-09 16:01:33.0 10,000 4.1600
Sale 2013-01-09 16:01:33.0 6,929 4.1600
Sale 2013-01-09 16:01:33.0 3,071 4.1600
Sale 2013-01-09 16:02:26.0 25 4.1600
Sale 2013-01-09 16:03:06.0 242 4.1600
Sale 2013-01-09 16:03:10.0 251 4.1600
Sale 2013-01-09 16:04:10.0 232 4.1600
Sale 2013-01-10 09:47:13.0 3,231 4.2150
Sale 2013-01-10 09:47:36.0 1,300 4.2150
Sale 2013-01-10 09:47:58.0 4,230 4.2150
Sale 2013-01-10 09:47:58.0 391 4.2150
Sale 2013-01-10 09:47:58.0 848 4.2150
Sale 2013-01-10 09:48:03.0 1,741 4.2150
Sale 2013-01-10 09:48:08.0 577 4.2150
Sale 2013-01-10 09:48:18.0 7,682 4.2150
Sale 2013-01-10 09:48:18.0 450 4.2150
Sale 2013-01-10 09:48:18.0 3,269 4.2150
Sale 2013-01-10 09:49:38.0 869 4.2150
Sale 2013-01-10 09:49:38.0 5,412 4.2150
Sale 2013-01-17 13:57:54.0 10,000 4.3600
Sale 2013-01-17 13:57:54.0 64 4.3600
Sale 2013-01-17 13:57:54.0 4,400 4.3600
Sale 2013-01-17 13:57:54.0 386 4.3600
Sale 2013-01-17 13:57:54.0 5,150 4.3600
Sale 2013-01-17 13:57:54.0 771 4.3600
Sale 2013-01-17 13:57:54.0 536 4.3600
Sale 2013-01-17 13:57:54.0 360 4.3600
Sale 2013-01-17 13:57:54.0 380 4.3600
Sale 2013-01-17 13:57:55.0 3,048 4.3600
Sale 2013-01-17 13:58:03.0 2,520 4.3600
Sale 2013-01-17 13:58:04.0 71 4.3600
Sale 2013-01-17 13:58:04.0 2,314 4.3600
Acquisitions 2013-01-22 13:54:04.0 10,000 4.3350
Acquisitions 2013-01-22 13:54:24.0 2,077 4.3350
Acquisitions 2013-01-22 13:54:34.0 791 4.3350
Acquisitions 2013-01-22 14:02:58.0 7,132 4.3350
Acquisitions 2013-01-22 14:02:58.0 10,000 4.3350
Acquisitions 2013-01-22 16:03:00.0 10,000 4.2900
Acquisitions 2013-01-22 16:03:00.0 946 4.2900
Acquisitions 2013-01-22 16:03:00.0 9,054 4.2900
Acquisitions 2013-01-22 16:03:00.0 9,612 4.2900
Acquisitions 2013-01-22 16:03:00.0 388 4.2900
Acquisitions 2013-01-22 16:08:37.0 10,000 4.2600
Acquisitions 2013-01-22 16:08:37.0 2,462 4.2600
Acquisitions 2013-01-22 16:08:37.0 400 4.2600
Acquisitions 2013-01-22 16:08:37.0 974 4.2600
Acquisitions 2013-01-22 16:08:37.0 6,164 4.2600
Acquisitions 2013-01-22 16:08:37.0 974 4.2600
Acquisitions 2013-01-22 16:08:37.0 4,315 4.2600
Acquisitions 2013-01-22 16:08:44.0 390 4.2600
Acquisitions 2013-01-22 16:08:44.0 4,321 4.2600
Acquisitions 2013-01-23 13:20:24.0 8,000 4.2000
Acquisitions 2013-01-23 13:20:24.0 22,000 4.2000
Sale 2013-01-23 15:12:33.0 1,405 4.2300
Sale 2013-01-23 15:12:36.0 6,595 4.2300
Sale 2013-01-23 15:12:36.0 787 4.2300
Sale 2013-01-23 15:12:36.0 830 4.2300
Sale 2013-01-23 15:12:50.0 272 4.2300
Sale 2013-01-23 15:12:53.0 6,898 4.2300
Sale 2013-01-23 15:12:53.0 2,174 4.2300
Sale 2013-01-23 15:13:25.0 237 4.2300
Sale 2013-01-23 15:15:03.0 278 4.2300
Sale 2013-01-23 15:15:03.0 3,844 4.2300
Sale 2013-01-23 15:15:03.0 684 4.2300
Sale 2013-01-23 15:15:17.0 783 4.2300
Sale 2013-01-23 15:15:17.0 1,290 4.2300
Sale 2013-01-23 15:15:42.0 3,923 4.2300
Sale 2013-01-30 09:39:22.0 1,601 4.2950
Sale 2013-01-30 09:39:22.0 1,682 4.2950
Sale 2013-01-30 09:39:22.0 6,717 4.2950
Sale 2013-01-30 09:39:24.0 2,429 4.2950
Sale 2013-01-30 09:39:30.0 7,571 4.2950
Sale 2013-01-30 09:39:30.0 2,429 4.2950
Sale 2013-01-30 09:39:30.0 1,721 4.2950
Sale 2013-01-30 09:39:36.0 4,593 4.2950
Sale 2013-01-30 09:39:38.0 1,257 4.2950
Sale 2013-02-01 10:30:24.0 400 4.3350
Sale 2013-02-01 10:30:24.0 9,600 4.3350
Sale 2013-02-01 10:30:24.0 500 4.3350
Sale 2013-02-01 10:30:24.0 3,600 4.3350
Sale 2013-02-01 10:30:24.0 4,351 4.3350
Sale 2013-02-01 10:30:24.0 2,049 4.3350
Sale 2013-02-01 10:30:24.0 8,301 4.3350
Sale 2013-02-01 10:30:24.0 750 4.3350
Sale 2013-02-01 10:30:24.0 449 4.3350
Acquisitions 2013-02-01 16:01:50.0 10,000 4.2800
Acquisitions 2013-02-01 16:01:50.0 1,133 4.2800
Acquisitions 2013-02-01 16:01:50.0 1,636 4.2800
Acquisitions 2013-02-01 16:01:51.0 279 4.2800
Acquisitions 2013-02-01 16:01:53.0 5,521 4.2800
Acquisitions 2013-02-01 16:01:53.0 1,199 4.2800
Acquisitions 2013-02-01 16:01:53.0 2,564 4.2800
Acquisitions 2013-02-01 16:01:53.0 2,564 4.2800
Acquisitions 2013-02-01 16:01:54.0 1,236 4.2800
Acquisitions
2013-02-01 16:01:54.0
431
4.2800
Acquisitions
2013-02-01 16:01:55.0
1,830
4.2800
Acquisitions
2013-02-01 16:01:55.0
1,607
4.2800
Sale
2013-02-27 15:00:25.0
10,000
3.9000
Sale
2013-02-27 15:00:25.0
19,300
3.9000
Sale
2013-02-27 15:00:25.0
197
3.9000
Sale
2013-02-27 15:00:25.0
503
3.9000
Sale
2013-02-27 16:02:04.0
1,545
3.9150
Sale
2013-02-27 16:02:23.0
851
3.9150
Sale
2013-02-27 16:02:23.0
7,604
3.9150
Sale
2013-02-27 16:02:30.0
10,000
3.9150
Sale
2013-02-27 16:02:30.0
10,000
3.9150
Sale
2013-03-05 09:01:06.0
2,275
3.9300
Sale
2013-03-05 09:01:06.0
1,142
3.9300
Sale
2013-03-05 09:01:06.0
6,583
3.9300
Sale
2013-03-05 09:01:06.0
179
3.9300
Sale
2013-03-05 09:01:06.0
1,142
3.9300
Sale
2013-03-05 09:01:11.0
3,087
3.9300
Sale
2013-03-05 09:01:11.0
6,734
3.9300
Sale
2013-03-05 09:01:11.0
1,273
3.9300
Sale
2013-03-05 09:01:11.0
935
3.9300
Sale
2013-03-05 09:01:11.0
1,485
3.9300
Sale
2013-03-05 09:01:11.0
4,219
3.9300
Sale
2013-03-05 09:01:11.0
946
3.9300
Sale
2013-03-05 14:17:30.0
1,966
3.9450
Sale
2013-03-05 14:17:40.0
3,000
3.9450
Sale
2013-03-05 14:37:50.0
23,174
3.9450
Sale
2013-03-05 14:37:50.0
1,860
3.9450
Sale
2013-03-05 16:22:46.0
1,598
3.9530
Sale
2013-03-05 16:22:46.0
8,637
3.9530

Mr. José Pedro Cabral dos Santos and Mr. João Nuno de Oliveira Jorge Palma were members of PT's Board of Directors until 30 November 2013, and since the same were also members of Caixa Geral de Depósitos' Board of Directors, until 30 November 2013 Caixa Geral de Depósitos was deemed to be a closely related entity to managers of PT pursuant to paragraph 4 of article 248-B of the Portuguese Securities Code, thus having the obligation to notify of the transactions above.

Report and opinion of the audit committee

Statutory auditor's report

Independent auditor's report

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