Chapter VI · Annual assessment of the company’s position

Article 70 Filing and availability of accounts

Artigo 70.º · Prestação de contas

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. Information concerning the duly approved annual accounts and other reporting documents is subject to commercial registration in accordance with the relevant legislation.

1 - A informação respeitante às contas do exercício e aos demais documentos de prestação de contas, devidamente aprovados, está sujeita a registo comercial, nos termos da lei respectiva.

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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:

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a) The management report;

a) Relatório de gestão;

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b) The report on corporate governance structure and practices, where it does not form an integral part of the document referred to in the preceding point;

b) Relatório sobre a estrutura e as práticas de governo societário, quando não faça parte integrante do documento referido na alínea anterior;

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c) The statutory audit report;

c) Certificação legal das contas;

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d) The opinion of the supervisory body, where one exists.

d) Parecer do órgão de fiscalização, quando exista.

What we checked in this article

Free availability on the website and at the registered office is mandatory, not optional; all four documents remain.

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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.

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