Estados financieros de la sociedad extranjera, con idéntica fecha de corte al de los propuestos para la reforma por la sociedad colombiana, expresados en pesos colombianos, suscritos por un contador público acreditado en el país de origen, acompañados de sus notas y revelaciones, así como del informe del auditor, si lo hubiere, traducidos al idioma castellano. (Ver numeral 4.5. del Capítulo IV de la CBC)
Circular 100-000020 de 2026 →In force
Article 5.14.5
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
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Text of the article
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Constitutional history
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