JurídicoESEN

Article 5.11.2

Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Hoja de trabajo en medio magnético, presentada en un aplicativo de hoja de cálculo (p. ej. Excel), conforme a las especificaciones realizadas en los numerales 4.3.1.2 o 4.3.2.3, según sea el caso, del Capítulo IV de la CBC. Debe haber paridad de cifras entre los estados financieros y el proyecto de reforma de estatutos.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Circular 100-000020 de 2026