1. Before the liquidation begins, the company’s reporting documents, drawn up as at the date of dissolution, must be prepared and approved in accordance with this law.
1 - Antes de ser iniciada a liquidação devem ser organizados e aprovados, nos termos desta lei, os documentos de prestação de contas da sociedade, reportados à data da dissolução.
2. Management must comply with the preceding paragraph within the 60 days following the company’s dissolution; if it fails to do so, that duty falls to the liquidators.
2 - A administração deve dar cumprimento ao disposto no número anterior dentro dos 60 dias seguintes à dissolução da sociedade; caso o não faça, esse dever cabe aos liquidatários.
3. A refusal to hand over to the liquidators all the company’s books, documents and assets constitutes an impediment to the exercise of office for the purposes of Articles 1500 and 1501 of the Code of Civil Procedure.
3 - A recusa de entregar aos liquidatários todos os livros, documentos e haveres da sociedade constitui impedimento ao exercício do cargo, para os efeitos dos artigos 1500.º e 1501.º do Código de Processo Civil.
The reporting documents as at the date of dissolution, the 60-day period for management with the duty passing to the liquidators, and the cross-reference to Articles 1500 and 1501 of the Code of Civil Procedure 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.