+Artigo 67.o
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Artigo 67.o
Artigo 67.o
1. Cada Estado-Membro pode, se e enquanto a terceira fase da União Económica e Monetária (UEM) não lhe for aplicável, aplicar às SE com sede no seu território as mesmas disposições que aplica às sociedades anónimas reguladas pelo seu Direito no que se refere à expressão do respectivo capital. A SE pode, de qualquer forma, exprimir o seu capital igualmente em euros. Nesse caso, a taxa de conversão entre a moeda nacional e o euro será a do último dia do mês anterior à constituição da SE. 2. Se e enquanto a terceira fase da UEM não for aplicável ao Estado-Membro da sede da SE, esta pode, todavia, elaborar e publicar as suas contas anuais e, se for caso disso, as suas contas consolidadas em euros. O Estado-Membro pode exigir que as contas anuais e, se for caso disso, as contas consolidadas da SE sejam elaboradas e publicadas na moeda nacional, nas mesmas condições que as previstas para as sociedades anónimas reguladas pelo Direito desse Estado-Membro. Esta disposição não prejudica a possibilidade adicional de a SE publicar as suas contas anuais e, se for caso disso, as suas contas consolidadas, em euros, nos termos da Directiva 90/604/CEE (
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). 1. Visão geral
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Article 67 1.
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If and so long as the third phase of economic and monetary union (EMU) does not apply to it each Member State may make SEs with registered offices within its territory subject to the same provisions as apply to public limited-liability companies covered by its legislation as regards the expression of their capital. An SE may, in any case, express its capital in euro as well. In that event the national currency/euro conversion rate shall be that for the last day of the month preceding that of the formation of the SE.
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Article 67 2.
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If and so long as the third phase of EMU does not apply to the Member State in which an SE has its registered office, the SE may, however, prepare and publish its annual and, where appropriate, consolidated accounts in euro. The Member State may require that the SE's annual and, where appropriate, consolidated accounts be prepared and published in the national currency under the same conditions as those laid down for public limited-liability companies governed by the law of that Member State. This shall not prejudge the additional possibility for an SE of publishing its annual and, where appropriate, consolidated accounts in euro in accordance with Council Directive 90/604/EEC of 8 November 1990 amending Directive 78/60/EEC on annual accounts and Directive 83/349/EEC on consolidated accounts as concerns the exemptions for small and medium-sized companies and the publication of accounts in ecu (
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1.1 Referências
1.2 Requisitos identificados
1.3 Normas relacionadas
2. Requisitos identificados
Requisitos
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Requisito |
3. Normas relacionadas
- Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32001R2157
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