Bank of Portugal Instruction No. 11/96: Chart of Accounts for the Banking System Adapted (Brokerage Companies)

Bank of Portugal Instructions
Instruction No. 11/96
SUBJECT: Chart of Accounts for the Banking System Adapted (Brokerage Companies)

The Bank of Portugal, using the competence attributed to it by paragraph 1 of Article 115 of the General Regime of Credit Institutions and Financial Companies, approved by Decree-Law No. 298/92, of December 31, determines the following:

1. The accounting of Brokerage Companies is governed by the rules of the Chart of Accounts for the Banking System (PCSB), in force, provided that they are applicable and do not contradict the provisions of the specific legislation of those institutions, with the adjustments contained in the annex to this Instruction.

2. The accounting elements to be published and those that must be sent to the Bank of Portugal are those mentioned in Chapter VII of the PCSB, duly adapted.