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Article 2.2.8.8.4

Constitución De Reservas Contables

Decreto 1833 de 2016 · por medio del cual se compilan las normas del Sistema General de Pensiones.

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Text of the article

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Constitución de reservas contables. La constitución de reservas contables para la amortización de pasivos pensionales, de acuerdo con las disposiciones vigentes, no constituye mecanismo de normalización pensional mientras no se encuentre acompañada de alguno de los mecanismos de que trata el artículo 2.2.8.8.3. del presente decreto. (Decreto 1270 de 2009, artículo 4°)

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Constitutional history

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