Aviso n.º 13/2005, de 30 de Dezembro de 2005
Aviso do Banco de Portugal n.º 13/2005 No Aviso do Banco de Portugal n.º 1/2005 estabeleceu-se o regime contabilístico das instituições não abrangidas pelo artigo 4.º do Regulamento (CE) n.º 1606/2005, do Parlamento Europeu e do Conselho, de 19 de Julho.
Para as situações não sujeitas à exigência explícita do mencionado regulamento, justificou-se estabelecer um regime transitório durante o ano de 2005 para uma melhor adaptação ao novo enquadramento contabilístico.
Considerando haver necessidade de estabelecer um regime de transição comum para a Caixa Central de Crédito Agrícola Mútuo, bem como para as caixas de crédito agrícola mútuo do SICAM, adaptado às suas especificidades.
O Banco de Portugal, no uso da competência que lhe é conferida pelo n.º 1 do artigo 115.º do Regime Geral das Instituições de Crédito e Sociedades Financeiras, determina o seguinte: 1.º O n.º 1 do n.º 5.º e o n.º 6.º do Aviso do Banco de Portugal n.º 1/2005, publicado no Diário da República, 1.' série-B, n.º 41, de 28 de Fevereiro de 2005, passam a ter a seguinte redacção: '5.º - 1 - Transitoriamente, durante o exercício iniciado em 1 de Janeiro de 2005, as instituições não abrangidas pelo n.º 6.º poderão elaborar as suas demonstrações financeiras nos seguintes termos: a) Em base individual, em conformidade com as normas constantes na instrução n.º 4/96 [PCSB (4/96)]; b) Em base consolidada, com excepção das situações abrangidas pelo artigo 4.º do Regulamento (CE) n.º 1606/2002, do Parlamento Europeu e do Conselho, de acordo com: 1) O n.º 2.º do presente aviso (NIC); ou 2) As normas específicas estabelecidas, conjuntamente, nos n.os 2.º e 3.º do presente aviso - as quais passam a designar-se por normas de contabilidade ajustadas (NCA); ou 3) As normas constantes das instruções n.os 4/96 e 71/96 [neste caso, com observância do previsto na alínea a) deste mesmo ponto].
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6.º A contabilidade das caixas económicas, salvo a Caixa Económica Montepio Geral e a Caixa Económica da Misericórdia de Angra do Heroísmo, das agências de câmbios e das sociedades administradoras de compras em grupo continua a...
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