In a division by dissolution carried out in accordance with the final part of the preceding Article, the preparation and making available of the balance sheet referred to in Article 98(1)(d) and of the reports of the company bodies and experts are not required.
Na cisão-dissolução a realizar de harmonia com o disposto na parte final do artigo anterior não são exigíveis a elaboração e disponibilização do balanço a que se refere a alínea d) do n.º 1 do artigo 98.º e dos relatórios dos órgãos sociais e de peritos.
The exemption applies only to a division by dissolution under the final part of Article 127 and covers the balance sheet under Article 98(1)(d) and the reports of company bodies and experts.
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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.