1. In a simple division, only the following items may be separated for the formation of the new company:
1 - Na cisão simples só podem ser destacados para a constituição da nova sociedade os elementos seguintes:
a) Interests in other companies, whether all or part of those held by the company to be divided, for the formation of a new company whose sole object is the management of company interests;
a) Participações noutras sociedades, quer constituam a totalidade quer parte das possuídas pela sociedade a cindir, para a formação de nova sociedade cujo exclusivo objecto consista na gestão de participações sociais;
b) Assets of the company to be divided which are grouped together so as to form an economic unit.
b) Bens que no património da sociedade a cindir estejam agrupados, de modo a formarem uma unidade económica.
2. In the case of point (b) of the preceding paragraph, debts that are economically related to the formation or operation of the unit referred to therein may be allocated to the new company.
2 - No caso da alínea b) do número anterior, podem ser atribuídas à nova sociedade dívidas que economicamente se relacionem com a constituição ou o funcionamento da unidade aí referida.
The closed list of items that may be separated in a simple division (holdings for a pure holding company; assets forming an economic unit) and the limited allocation of related debts under point (b) are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.