Los Fondos de Empleados deberán crear y fortalecer las reservas necesarias para las cuentas del activo, que por cualquier causa se deprecien o consuman, en forma que los valores de tales cuentas estén ajustados a la realidad comercial o económica del momento y amparen suficiente-mente los riesgos futuros.
Decreto 3381 de 1981 →In force
Article 51
Decreto 3381 de 1981 · Por el cual se regulan las actividades de los Fondos de Empleados como personas jurídicas que manejan ahorro privado
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