Regulamento n.º 31/2000, de 05 de Setembro de 2000
Regulamento n.º 31/2000. - Contabilidade dos fundos de investimento mobiliário. A constante evolução dos mercados financeiros, o aparecimento de novos instrumentos financeiros (derivados, produtos híbridos) e de novas técnicas para aumentar a rentabilidade das carteiras de activos (reporte e empréstimo de valores) e das respectivas metodologias de valorização e avaliação implicam um constante esforço de acompanhamento por parte da regulamentação e das regras de registo dos factos patrimoniais e extrapatrimoniais.
Uma correcta reflexão não só dos factos patrimoniais, como das responsabilidades assumidas pelo e para com o fundo concorrem directamente para a prossecução de um dos principais objectivos da contabilidade: prestar uma informação completa, útil e tempestiva. Nesta vertente, o Plano de Contas dos Fundos de Investimento Mobiliário, aprovado pelo Regulamento da CMVM n.º 95/14, esteve sempre na linha da frente, sobretudo pela necessidade de efectuar diariamente o cálculo do respectivo valor patrimonial com vista à valorização das subscrições e resgates diários, garantido a neutralidade que deve presidir a este tipo de operações.
A evolução que se verificou desde que a sua aprovação em 1995, seja ao nível dos mercados e do maior acesso aos mesmos, seja por parte da legislação e regulamentação aplicável, veio enfatizar o imperativo de uma correcta avaliação dos activos, a qual deve ter em conta o seu justo valor. Este critério implicou uma alteração da filosofia até aqui seguida, sobretudo no que diz respeito a valores não cotados, típicos de mercados informais não...
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