State Act

Code of Comunidades of 1961

Art. 562 – The current accounts, save in special cases specified in this Code, shall contain: a) A copy of the current account of the debtor, as recorded in the book with reference to the year to which it relates. b) The name and address of the debtor and guarantors, with reference to the share of responsibility of each. c) The amount of missing funds or debt and the indication of the percentage and date when the interest is due, as stipulated. d) The declaration whether the responsibility of the debtor was judged or not by way of administrative proceedings in terms of this Code. e) The name of the attorney of the creditor comunidade. f) A declaration of the amount which, after the closure of accounts, has been entered in the safe in payment of the missing calculated funds. § 1. If the current accounts are issued against the key holders of the safe, it shall consist of a copy of the balance sheet indicating as to what was the amount that should have existed in the safe, with a certificate showing how much it was actually found, with reference to the date of the previous balance. The negative difference between what should exist and what was found, is the amount of missing funds, which carry interest at the rate of 6% as from the date of previous balance sheet. § 2. If the current account was issued against clerks of the comunidade and the debt was the result from over - crediting or under debiting current accounts, it shall consist of a copy of the credit or debit balances referred to in article 493 and 497, followed by a certificate of the respective part of the accounts audit decision. § 3. If the responsibility of the clerks was the result from payment made to the creditors in excess, considering the balance in credit, the current account shall consist of the copy of part of the accounts audit decision containing the respective balance sheets, in terms of the paragraphs of article 512. § 4. If the responsibility of the clerks derives from missing amounts from the safe due to accounting mistake, the current account shall consist of the certificates of respective credit and debit, of the amount resulting from the same, and the respective part of the accounts audit decision. § 5. If the debt derives from fine, costs and stamp duty, the procedure to be followed before the administrator shall be as provided in the article 92 of the Code of Civil Procedure.