1. Where management's proposal for approval of the accounts is not approved, the general meeting must adopt a reasoned resolution requiring entirely new accounts to be prepared or the accounts presented to be revised in specified respects.
1 - Não sendo aprovada a proposta dos membros da administração relativa à aprovação das contas, deve a assembleia geral deliberar motivadamente que se proceda à elaboração total de novas contas ou à reforma, em pontos concretos, das apresentadas.
2. Within eight days following a resolution requiring new accounts to be prepared or the accounts presented to be revised, members of management may apply for a judicial inquiry to decide on the revision of the accounts presented, unless the revision resolved upon concerns judgments for which the law lays down no criteria.
2 - Os membros da administração, nos oito dias seguintes à deliberação que mande elaborar novas contas ou reformar as apresentadas, podem requerer inquérito judicial, em que se decida sobre a reforma das contas apresentadas, a não ser que a reforma deliberada incida sobre juízos para os quais a lei não imponha critérios.
Reasoned refusal, revision/new accounts and the eight-day inquiry 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.