In calculating the income from the assignment or cancellation of a swap or of a forward foreign exchange transaction involving the payment and receipt of settlement amounts, the following are not taken into account:
No cálculo do rendimento da cessão ou anulação de um swap ou de uma operação cambial a prazo, com pagamento e recebimento de valores de regularização, não é considerado:
a) Any compensation payment exceeding the settlement or termination payments provided for in the original contract, or the market prices applicable to transactions with identical characteristics, in particular as regards remaining term;
a) Qualquer pagamento de compensação que exceda os pagamentos de regularização, ou terminais, previstos no contrato original, ou os preços de mercado aplicáveis a operações com idênticas características, designadamente de prazo remanescente;
b) The cost attributed to the acquisition of a contractual position in a pre-existing swap that exceeds the settlement or termination payments provided for in the original contract, or the market prices applicable to transactions with identical characteristics, in particular as regards remaining term.
b) O custo imputado à aquisição de uma posição contratual de um swap preexistente que exceda os pagamentos de regularização, ou terminais, previstos no contrato original, ou os preços de mercado aplicáveis a operações com idênticas características, designadamente de prazo remanescente.
The two exclusions (excess compensation payments and excess cost of acquiring a position in a pre-existing swap) and their benchmarks (original contract payments or market prices) 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.