1. Information concerning the duly approved consolidated accounts, statutory audit report and other consolidated reporting documents is subject to commercial registration in accordance with the relevant legislation.
1 - A informação respeitante às contas consolidadas, à certificação legal de contas e aos demais documentos de prestação de contas consolidadas, regularmente aprovados, está sujeita a registo comercial, nos termos da lei respectiva.
2. The company must make a full copy of the following documents available to interested persons free of charge on its website, where it has one, and at its registered office:
2 - A sociedade deve disponibilizar aos interessados, sem encargos, no respectivo sítio da Internet, quando exista, e na sua sede cópia integral dos seguintes documentos:
b) The statutory audit report on the consolidated accounts;
b) Certificação legal das contas consolidadas;
c) The opinion of the supervisory body, where one exists.
c) Parecer do órgão de fiscalização, quando exista.
3. Where the undertaking that has prepared the consolidated accounts is constituted in a form other than a public limited company, a private limited company or a partnership limited by shares, and provided that it is not required by law to register its consolidated reporting documents, it must make the consolidated reporting documents available to the public at its registered office; copies may be obtained on simple request at a price not exceeding their administrative cost.
3 - Caso a empresa que tenha elaborado as contas consolidadas esteja constituída sob uma forma que não seja a de sociedade anónima, sociedade por quotas ou sociedade em comandita por acções e desde que ela não esteja sujeita por lei à obrigação de registo de prestação de contas consolidadas, deve colocar à disposição do público, na sua sede, os documentos de prestação de contas consolidadas, os quais podem ser obtidos por simples requisição, mediante um preço que não pode exceder o seu custo administrativo.
Commercial registration of the approved consolidated reporting information, the duty to provide full copies free of charge on the website (where one exists) and at the registered office, and the at-cost public availability rule for undertakings other than public limited companies, private limited companies and partnerships limited by shares 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.