Brazilian spelling has, ê or ô in several words, the European spelling having á, é or ó, due to different pronunciations. See z.B. pensamos, gênero, tônico (Brazil) with pensámos, género, tónico (Portugal). This occurs when vowels are underlined before the nasal consonances m or n, followed by another vowel, in this case both types of vocalizations can occur in European Portuguese, but Brazilian Portuguese only allows high vocals. 2008: The agreement is ratified by Brazil and entered into force. However, the government accepted a transitional period of six years during which both spellings could exist. The agreement was drawn up from 6 to 12 The following delegations to the Lisbon Academy of Sciences on 1 October 1990: the 1990 spelling agreement proposes the deletion of points (c) and (p) of the European/African spelling, if they remain silent, the deletion of the diaerese (ü) from the Brazilian spelling and the elimination of the acute accent of diphthongs éi and ói in paroxytone words. As for the different spellings like anónimo and anônimo, facto and fato, both are considered legitimate depending on the dialect of the author or person who is transcribed. The agreement also defines certain common guidelines for the use of dashes and outlines, which have yet to be developed and defined in a common vocabulary.
This spelling reform was to come into force after all signatory countries had ratified it, but by the end of the decade only Brazil, Cape Verde and Portugal had done so, which prevented the agreement from entering into force.  The spelling of the 1911 reform is essentially the one that is still used today on both sides of the Atlantic, with slight adaptations to vowels, consonants and digraphs. Since then, the only significant differences that remain between the two standards, and only the substantial changes mentioned in the 1990 spelling reform, have been the use of diacritics and silent consonants. During the twentieth century, the Lisbon Academy of Sciences and the Brazilian Academy of Letters made many efforts to establish a common spelling between the two countries. The first agreement was reached in 1931, but after each nation published Vokabulare over the next decade, the differences were obvious. On both sides of the Atlantic, laws were passed to regulate the language, but the law was later repealed in Brazil. Then, a new agreement, which entered into force in Brazil in 1971 and Portugal in 1973, brought languages closer together by eliminating the written accents responsible for about 70% of the differences between the two official languages. In the 1970s and 1980s, consolidation efforts increased further, but failed. Angola has not yet signed the agreement and has asked other PALOP countries to help it discuss various points of this agreement with Portugal.
  About 1.65 percent of Portuguese vocabulary is concerned with the forms of spelling. . . .