Elaboración de estados financieros consolidados. Los administradores de la matriz o entidades controlantes deberán preparar, presentar y difundir los estados financieros de propósito general consolidados. Para efectos de lo anterior, deberá atenderse a lo dispuesto en el numeral 2.2.1. del Capítulo II de la CBC y en las siguientes instrucciones generales:
Circular 100-000020 de 2026 →In force
Article 6.14
Circular 100-000020 de 2026 · Circular Externa 100-000020 de 2 de julio de 2026
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Constitutional history
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