1. Preparation of the consolidated management report, the consolidated annual accounts and the other consolidated reporting documents must comply with the law; the articles of association and agreements between the undertakings to be consolidated may supplement, but may not derogate from, the applicable statutory provisions.
1 - A elaboração do relatório consolidado de gestão, das contas consolidadas do exercício e dos demais documentos de prestação de contas consolidadas deve obedecer ao disposto na lei, podendo o contrato de sociedade e os contratos entre empresas a consolidar complementar, mas não derrogar, as disposições legais aplicáveis.
The rule that the articles of association and agreements between undertakings to be consolidated may supplement but not derogate from the statutory provisions, and the application with the necessary adaptations of Articles 65(3) and (4), 67, 68 and 69, 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.