The updated currency devaluation coefficients were published to be applied to disposed assets and rights in 2016.

The currency devaluation coefficient is to be used for fiscal gain or fiscal loss  calculation on assets and rights, as follows:

Fiscal gain or fiscal loss = Realized amount – (Purchase amount – Accumulated depreciations – Impairment losses) X Currency devaluation coefficient.

See Order n.º 316/2016, December 14