Regulamento n.º 7/98, de 18 de Agosto de 1998
Regulamento n.º 7/98-R. -Norma n.º 9/98-R -disposições relativas à introdução do euro -fundos de pensões. - Considerando que tem início em 1 de Janeiro de 1999 o período de transição para a moeda única; Considerando a necessidade de estabelecer antecipadamente os princípios que, nesta fase, devem ser adaptados relativamente aos fundos de pensões geridos quer por empresas de seguros quer por sociedades gestoras de fundos de pensões; Considerando o estabelecido por norma deste Instituto relativamente aos aspectos, nomeadamente contabilísticos, que, sobre esta matéria são aplicáveis às empresas de seguros; Considerando que as sociedades gestoras de fundos de pensões deverão seguir as directivas, nomeadamente contabilísticas, estabelecidas em sede própria, como é o caso da directriz contabilística n.º 21, da Comissão de Normalização Contabilística: O Instituto de Seguros de Portugal, nos termos do artigo 5º do seu estatuto, aprovado pelo Decreto-Lei n.º 251/97, de 26 de Setembro, emite a seguinte norma regulamentar: l - Âmbito - a presente Norma tem como objectivo o tratamento dos efeitos, nomeadamente contabilísticos, da introdução do euro nas contas dos fundos de pensões geridos por empresas de seguros e por sociedades gestoras de fundos de pensões, sob a supervisão do Instituto de Seguros de Portugal, em conformidade com o Decreto-Lei n.º 415/91, de 25 de Outubro.
2 - Exigências contabilísticas - a contabilidade dos fundos de pensões deve seguir, com as devidas adaptações, os princípios exigíveis ou adaptados, conforme o caso, pelas empresas de seguros ou pelas sociedades gestoras de fundos de pensões.
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