INTANGIBILIDAD DEL SUPERAVIT DE CAPITAL Y LAS VALORIZACIONES. El superávit de capital y las valorizaciones no se deben utilizar para compensar cargos o créditos aplicables a cuentas de resultado o mezclar con las ganancias o pérdidas acumuladas.
Decreto 2160 de 1986 →In force
Article 72
Decreto 2160 de 1986 · por el cual se reglamenta la contabilidad mercantil y se expiden las normas de contabilidad generalmente aceptadas.
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Text of the article
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Constitutional history
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