2019-01-01
Added · Updated
The Bank of Portugal establishes the accounting elements, publication terms, and submission procedures for credit institutions, investment companies, financial institutions, and their branches in Portugal. It mandates that annual individual and consolidated financial statements be published on the entity's website within 30 days of approval and submitted to the Bank via the BPnet system within the same period. Systemically important institutions and deposit-taking banks must publish interim financial data within 60 or 90 days following the end of specific quarters. The Notice revokes previous regulations from 1991, 2003, and 2006 and applies to financial years starting on or after January 1, 2019.
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