'Mantenha a picture a faça assim:
Dim i As Integer
Dim mRow As ListItem
Me.ScaleMode = vbTwips
ListView1.View = lvwReport
ListView1.FullRowSelect = True
ListView1.Checkboxes = True
ListView1.ColumnHeaders.Clear
ListView1.ColumnHeaders.Add , , "", 0
ListView1.ColumnHeaders.Add , , "Tipo", 1700
ListView1.ColumnHeaders.Add , , "Código", 0
ListView1.ColumnHeaders.Add , , "Proprietário", 1000
ListView1.ColumnHeaders.Add , , "Vencimento", 1100
ListView1.ColumnHeaders.Add , , "Entrada", 1100
ListView1.ColumnHeaders.Add , , "Saida", 1100
ListView1.ColumnHeaders.Add , , "Parcela", 900
ListView1.ColumnHeaders.Add , , "Dias Atraso", 1200
ListView1.ColumnHeaders.Add , , "Mes Atual", 1200
ListView1.ColumnHeaders.Add , , "Valor", 1000
For i = 0 To 40
Set mRow = ListView1.ListItems.Add(, , CStr(i))
mRow.SubItems(1) = "Este é o item " & i
Next
ListView1.ColumnHeaders(1).Width = 0
ListView1.ColumnHeaders(2).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(3).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(4).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(5).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(6).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(7).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(8).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(9).Alignment = lvwColumnCenter
ListView1.ColumnHeaders(10).Alignment = lvwColumnCenter
ListView1.ListItems(3).Checked = True
ListView1.ListItems(5).Checked = True
ListView1.ListItems(13).Checked = True
ListView1.ListItems(23).Checked = True
ListView1.ListItems(6).Checked = True
ListView1.ListItems(9).Checked = True
Picture1.BackColor = ListView1.BackColor
Picture1.ScaleMode = vbTwips
Picture1.BorderStyle = vbBSNone
Picture1.AutoRedraw = True
Picture1.Visible = False
MaxCmd = 1
Picture1.Width = ListView1.Width
Picture1.Height = ListView1.ListItems(1).Height * (ListView1.ListItems.Count)
Picture1.ScaleHeight = ListView1.ListItems.Count
Picture1.ScaleWidth = 1
Picture1.DrawWidth = 1
Picture1.Cls
For i = 1 To ListView1.ListItems.Count
If ListView1.ListItems(i).Checked = True Then
Picture1.Line (0, i - 1)-(1, i), &HC0FFFF, BF
Else
Picture1.Line (0, i - 1)-(1, i), &HFF8080, BF
End If
Next
ListView1.Picture = Picture1.Image
