In determining the liquidation result, where the assets are distributed among the members, their market value is taken as their realisation value.
Na determinação do resultado de liquidação, havendo partilha dos bens patrimoniais pelos sócios, considera-se como valor de realização daqueles o respetivo valor de mercado.
The rule that, where assets are distributed among the members, their market value is taken as the realisation value is 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.