1. The liquidators’ final accounts must be accompanied by a full report on the liquidation and by a draft plan for the distribution of the remaining assets.
1 - As contas finais dos liquidatários devem ser acompanhadas por um relatório completo da liquidação e por um projecto de partilha do activo restante.
2. The liquidators must expressly state in the report that all creditors’ rights have been satisfied or safeguarded and that the corresponding receipts and supporting documents may be inspected by the members.
2 - Os liquidatários devem declarar expressamente no relatório que estão satisfeitos ou acautelados todos os direitos dos credores e que os respectivos recibos e documentos probatórios podem ser examinados pelos sócios.
3. The final accounts must be prepared so as to show separately the results of the liquidation operations carried out by the liquidators and the distribution statement, in accordance with the draft plan submitted.
3 - As contas finais devem ser organizadas de modo a discriminar os resultados das operações de liquidação efectuadas pelos liquidatários e o mapa da partilha, segundo o projecto apresentado.
4. The liquidators’ report and final accounts must be submitted to the members for resolution; the members appoint the custodian of the company’s books, documents and other accounting records, which must be kept for a period of five years.
4 - O relatório e as contas finais dos liquidatários devem ser submetidos a deliberação dos sócios, os quais designam o depositário dos livros, documentos e demais elementos da escrituração da sociedade, que devem ser conservados pelo prazo de cinco anos.
The accompanying report and draft distribution plan, the liquidators' express statement on creditors' rights, the members' resolution appointing the custodian and the five-year retention period 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.