Despacho normativo n.º 158/78, de 20 de Julho de 1978
Despacho Normativo n.º 158/78 O n.º 2 do artigo 29.º do Decreto-Lei n.º 729-F/75, de 22 de Dezembro, na redacção que lhe foi dada pelo artigo 1.º do Decreto-Lei n.º 513/77, de 14 de Dezembro, determina que uma fracção dos lucros apurados pelas instituições de crédito seja destinada a remunerar os capitais estatutários atribuídos pelo Estado, nos termos do Decreto-Lei n.º 75-A/77, de 28 de Fevereiro.
Por seu turno, as disposições conjugadas do n.º 2 do artigo 2.º e do n.º 1 do artigo 3.º deste último diploma legal prescrevem como taxa de remuneração, a incidir sobre o lucro líquido apurado, na falta de contrato programa, a taxa de redesconto do Banco de Portugal em 31 de Dezembro do ano correspondente ao exercício a que a remuneração se refere.
Considerando que não se encontram ainda definidos os montantes dos capitais estatutários das instituições de crédito; Considerando, neste contexto, a problemática aplicação no exercício de 1977 das citadas prescrições legais; Considerando, no entanto, justificar-se desde já a afectação de uma parte dos resultados líquidos do exercício de 1977 a título de remuneração dos capitais próprios das instituições de crédito: Ao abrigo do disposto no artigo 29.º do...
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