Chapter VIII · Amendments to the articles of association · Section II · Capital increases

Article 93 Supervision

Artigo 93.º · Fiscalização

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

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1. An application to register a capital increase by capitalisation of reserves must be accompanied by the balance sheet on which the resolution was based, unless it has already been deposited with the registry office.

1 - O pedido de registo de aumento do capital por incorporação de reservas deve ser acompanhado do balanço que serviu de base à deliberação, caso este não se encontre já depositado na conservatória.

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2. The management body and, where one is required, the supervisory body must declare in writing that they are unaware of any reduction in net assets, between the date of the balance sheet on which the resolution was based and the date on which the resolution was adopted, which would prevent the capital increase.

2 - O órgão de administração e, quando deva existir, o órgão de fiscalização devem declarar por escrito não ter conhecimento de que, no período compreendido entre o dia a que se reporta o balanço que serviu de base à deliberação e a data em que esta foi tomada, haja ocorrido diminuição patrimonial que obste ao aumento de capital.

What we checked in this article

The filing requirement and no-adverse-net-asset-change declaration cover the precise source period.

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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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