Valoraciones y provisiones. Para efectos de lo previsto en el presente capítulo, los activos se valorarán por su costo ajustado pero se computarán netos de su respectiva provisión. Las provisiones de carácter general, que ordene la Superintendencia Bancaria de Colombia, no serán deducibles de los activos.
Decreto 2801 de 2005 →In force
Article 16
Decreto 2801 de 2005 · por el cual se reglamenta parcialmente la Ley 920 de 2004.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
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Text of the article
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Constitutional history
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