a) To cover the part of the loss shown in the balance sheet for the financial year that cannot be covered by using other reserves;
a) Para cobrir a parte do prejuízo acusado no balanço do exercício que não possa ser coberto pela utilização de outras reservas;
b) To cover the part of the losses carried forward from the previous financial year that cannot be covered by the profit for the financial year or by using other reserves;
b) Para cobrir a parte dos prejuízos transitados do exercício anterior que não possa ser coberto pelo lucro do exercício nem pela utilização de outras reservas;
The exhaustive list of three permitted uses and the requirement that other reserves (and, for carried-forward losses, the year's profit) be used first 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.