Prima por conversión: La diferencia resultante del capital de la corporación o asociación frente al capital de la sociedad anónima obtenida como consecuencia de la depuración de los valores entregados por los asociados a título de aporte o derecho en la organización que inicialmente se constituyó, generará la necesidad de realizar el respectivo ajuste en el nuevo patrimonio social.
Circular 100-000020 de 2026 →In force
Article 8.69.2
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
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