Aviso n.º 7/2002, de 31 de Dezembro de 2002
Aviso do Banco de Portugal n.º 7/2002 Com a publicação do Aviso n.º 12/2001, relativo à cobertura das responsabilidades com pensões de reforma e de sobrevivência, foi introduzida a possibilidade de diferimento dos ganhos e perdas actuariais ('desvios') resultantes de diferenças entre os pressupostos actuariais e financeiros utilizados e os valores efectivamente verificados, desde que o respectivo valor líquido acumulado exceda o limite de um intervalo determinado nos termos daquele aviso. Foi, igualmente, introduzida a possibilidade de diferimento dos desvios resultantes de alterações nos pressupostos actuariais e financeiros, bem como nas condições gerais dos respectivos planos de pensões.
Atendendo à experiência obtida com a aplicação do Aviso n.º 12/2001, estabelece-se, no presente aviso, que o exercício relevante para apuramento do limite do mencionado intervalo é o mesmo que serve de referencial para o cálculo daqueles desvios.
Determina-se, por outro lado, que a amortização anual dos desvios deve corresponder, no mínimo, a 10% do valor acumulado líquido registado nas rubricas de 'Despesas com custo diferido' ou 'Receitas com proveito diferido'.
Tendo surgido dúvidas sobre o momento em que se inicia a amortização dessas perdas/custos diferidos e ganhos/proveitos diferidos, estabelece-se que, em ambos os casos, é relevante o exercício seguinte àquele em que os desvios são apurados.
Assim, o Banco de Portugal, no uso da competência que lhe é conferida pelas alíneas c) e e) do artigo 99.º do Regime Geral das Instituições de Crédito e Sociedades Financeiras, determina o seguinte: 1.º A subalínea i) da alínea e) do n.º 1) do n.º 2.º do Aviso n.º 12/2001, publicado no Diário da República, 1.' série-B, de 23 de Novembro de 2001, passa a ter a seguinteredacção: '2.º - 1) ..........................................................................................................
e) ....................................................................................................................
i) Em conta específica da conta 'Flutuação de valores', na parte em que o...
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