Circular 100 de 1995 →In force

Article 6

Instrumentos Financieros Derivados Con Fines De Cobertura

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.

Tipos de cobertura con instrumentos financieros derivados

Partidas primarias susceptibles de contabilidad de coberturas con instrumentos financieros derivados

Evaluación de la eficacia de las coberturas con instrumentos financieros derivados

Documentación y requisitos para la cobertura con instrumentos financieros derivados.

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