Decreto-Lei n.º 152/87, de 30 de Março de 1987
Decreto-Lei n.º 152/87 de 30 de Março O Decreto-Lei n.º 124/77, de 1 de Abril, no novo texto introduzido pelo Decreto-Lei n.º 112/83, de 22 de Fevereiro, estabeleceu uma metodologia tendente à uniformização dos estudos de recuperação de empresas, instituindo o respectivo artigo 3.º um sistema de projecções económico-financeiras com base em 'preços constantes', tomados à data da formulação daquelas projecções, em detrimento de um esquema de análise a 'preços correntes'.
Admite-se que ambos os critérios têm aspectos positivos e negativos, mas reconhece-se, ainda assim, haver vantagem, em termos de análise financeira, na formulação de futuros estudos de recuperação de empresas com base no sistema de 'preços correntes', desde que utilizada uma metodologia e bases de variação de preços adequados.
Assim: O Governo decreta, nos termos da alínea a) do n.º 1 do artigo 201.º da Constituição, oseguinte: Artigo 1.º O n.º 2 do artigo 3.º do Decreto-Lei n.º 124/77, de 1 de Abril, passa a ter a seguinteredacção: Art. 3.º - 1 - .............................................................
2 - As metas e objectivos referidos no número anterior devem ser ordenados segundo modelo a publicar pelo Banco de Portugal e, tratando-se de produções, vendas para o mercado interno, exportações e investimentos, ser expressos, sempre que possível, em unidades físicas, se estas tiverem significado, e após as conversões necessárias, quando coexistam produções múltiplas.
Art. 2.º Ao referido artigo 3.º do Decreto-Lei n.º 124/77 são aditados os n.os 3, 4 e 5, com a seguinte redacção: Art. 3.º - 1 -...
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