Regulamento n.º 8/98, de 18 de Agosto de 1998
Regulamento n.º 8/98. - Norma n.º 10/98-R - disposições relativas ao euro - empresas de seguros.
Considerando que de Janeiro de 1999 o período de transição para a moeda única; Considerando a necessidade de estabelecer antecipadamente os princípios, nomeadamente de natureza contabilística, que, nesta fase, devem ser adaptados pelas empresas de seguros: O Instituto de Seguros de Portugal, nos termos do artigo 5.1 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 das empresas de seguros que operam em Portugal ou no estrangeiro sob a supervisão do Instituto de Seguros de Portugal, em conformidade com o disposto no artigo 242.1 do Decreto-Lei n.º 94-B/98, de 17 de Abril.
2 - Contas anuais e outros elementos de informação a enviar ao Instituto de Seguros de Portugal: 2.1 - De acordo com os princípios da 'não obrigatoriedade' e da 'não proibição', na fase transitória, as empresas de seguros podem elaborar e apresentar as suas contas anuais, bem como todos os outros elementos de informação, quer em euros, quer em escudos.
2.2 - A opção tomada pela empresa de seguros, por apresentar as suas contas anuais, bem como todos os outros elementos de informação, em euros é irreversível.
2.3 - As empresas que optem, durante o período de transição, por elaborar a sua contabilidade em euros efectuarão as publicações legais em euros. As restantes empresas devem efectuar as publicações legais em escudos2.4 - As empresas de seguros que passem a utilizar o euro nas suas contas devem converter os dados comparativos do exercício anterior, que não estavam expressos em euros, usando para o efeito a taxa fixa de conversão.
3 - Custos relativos à introdução do euro: 3.1 - Aos custos resultantes da introdução do euro devem aplicar-se as regras contabilísticas normais constantes do plano de contas para as empresas de seguros.
3.2 - Estes custos serão reconhecidos normalmente como custos correntes no exercício em que forem incorridos.
3.3 - Tais custos podem não ser considerados para efeitos de...
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