Relatório de gestão e contas da Cerâmicas Modernas, Lda. Exercício económico findo em 31 de Dezembro de 2022

Abstract

The General Directorate of Cerâmicas Modernas Ltda., in compliance with the legal provisions in force in article 133 of the Commercial Code, which states that "the company's management report, the accounts relating to each calendar year, must be prepared in accordance with the law by the members of the management who are in office at the time of presentation and submitted by them to the competent bodies of the company", presents its Management and Accounts Report for the fiscal year ended December 31, 2022. After the end of the fiscal year, it is important to show how the annual process of the company's operations took place, through a management report and accounts. The management and accounts report is extremely important because, for Cerâmicas Modernas, Ltda., it is the first way to evaluate its first year of activity, measuring the level of insertion, as well as its positioning in both the domestic and international markets, thus determining what the behavior of its activities should be in the future.

The activities of Cerâmicas Modernas, Ltda., were developed based on the General Chart of Accounts based on International Financial Reporting Standards (IFRS), thus ensuring the transparency and compliance of our reports with international accounting standards. This report aims to provide a comprehensive and detailed view of the performance of Cerâmicas Modernas, Ltda., throughout its first year of activities, reflecting both financial and operational aspects.