Chapter XIII · Liquidation of the company

Article 155 Liquidators’ annual accounts

Artigo 155.º · Contas anuais dos liquidatários

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. Within the first three months of each calendar year, the liquidators must render accounts of the liquidation, accompanied by a detailed report on its progress.

1 - Os liquidatários devem prestar, nos três primeiros meses de cada ano civil, contas da liquidação, as quais devem ser acompanhadas por um relatório pormenorizado do estado da mesma.

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2. The liquidators’ report and annual accounts must be prepared, considered and approved in the manner prescribed for management’s reporting documents, with the necessary adaptations.

2 - O relatório e as contas anuais dos liquidatários devem ser organizados, apreciados e aprovados nos termos prescritos para os documentos de prestação de contas da administração, com as necessárias adaptações.

What we checked in this article

The three-month period at the start of each calendar year, the accompanying detailed report and the application of the rules on management's reporting documents 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.

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