Circular 100 de 1995 →In force

Article 3

Revelaciones

Circular 100 de 1995

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

Text of the article

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

Cuando una entidad efectúe una “operación colector” y cumpla con las instrucciones impartidas en la presente circular, deberá revelar en nota a los estados financieros las condiciones, naturaleza y monto de dicha operación e indicar los resultados de la misma durante el período en el cual se realizó, conforme se señala en el numeral 2.2.6. del capítulo IX de este instructivo.

PAGE

SUPERINTENDENCIA BANCARIA Santafé de Bogotá, D.C.

CIRCULAR EXTERNA 100 de 1995 NOVIEMBRE 1995

PAGE 48

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 de 1995