Aviso n.º 15/90, de 28 de Dezembro de 1990
Aviso n.º 15/90 O Banco de Portugal, no uso da competência que lhe é conferida pela alínea d) do artigo 23.º da sua Lei Orgânica e pela alínea e) do artigo 1.º do Decreto-Lei n.º 318/89, de 23 de Setembro, e considerando o disposto no artigo 3.º deste último diploma, estabelece o seguinte: 1.º O aviso n.º 13/90, publicado no Diário da República, 1.' série, de 4 de Dezembro, é aplicável, com as adaptações constantes deste aviso, às instituições a seguir indicadas: a) Sociedades de investimento; b) Sociedades de locação financeira; c) Sociedades de factoring; d) Sociedades financeiras para aquisições a crédito; e) Sociedades financeiras de corretagem; f) Sociedades que tenham como objecto a gestão de cartões de crédito.
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- 1 - As instituições referidas no número precedente que se considerem impossibilitadas de cumprir em 31 de Dezembro de 1990 o disposto no n.º 8.º do mencionado aviso n.º 13/90 podem, relativamente à mesma data, constituir provisões para riscos gerais de crédito no montante de apenas 1% da respectiva base de incidência.
2 - Para efeitos da constituição das provisões para menos-valias em títulos e imobilizações financeiras, os critérios valorimétricos aplicáveis às instituições referidas no n.º 1.º prevalecem sobre o critério de apuramento das menos-valias indicado na parte final do n.º 10.º do referido aviso n.º 13/90.
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O fundo constituído pelas sociedades de investimento de harmonia com o disposto no n.º 4 do artigo 15.º do Decreto-Lei n.º 77/86, de 2 de Maio, é elegível para efeitos do cumprimento do limite das provisões para riscos gerais decrédito.
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- 1 - Para efeitos da constituição, pelas sociedades de locação...
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