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New Modification of Financial Statement Presentation Dates 

by Alvaro Cala

Published: June, 2020

Submission: June, 2020

 



The Circular 100-000010 of May 26, 2020 states the following deadlines:


  1. Deadlines for submission of financial statements at 31 December 2019

Last two digits of the NIT


Maximum deadline for sending information in the year 2020


Last two digits of the NIT


Maximum deadline for sending information in the year 2020


01-06


 Wednesday 3, June 


 54- 59 


Wednesday 17, June


07-12


Thursday 4, June


60 - 65


Thursday 18, June


13-17


Friday 5, June


66 - 71


Friday 19, June


18-23


 Monday 8, June 


72 - 77


Tuesday 23, June


24-29


 Tuesday 9, June 


78 - 83


Wednesday 24, June


30-35


 Wednesday 10, June 


84 - 89


Thursday 25, June


36-41


 Thursday 11, June 


90 - 95


Friday 26, June


42-47


 Friday 12, June 


96 - 00


Tuesday 30, June


48-53


Tuesday 16, June 


   

Th financial statements must be filled out in thousands of pesos and the additional documents must be sent within 2 working days of the aforementioned deadlines.


  1. Deadlines for sending the 42nd Business Practices Report by 31 December 2019:

Last two digits of the NIT


Maximum deadline for sending information in the year 2020


Last two digits of the NIT


Last two digits of the NIT


01 - 10


Monday 6, july


51 – 60


Monday 13, july


11- 20


Tuesday 7, july


61 – 70


Tuesday 14, july


21 - 30


Wednesday 8, july


71 – 80


Wednesday 15, july


31 - 40


Thursday 9, july


81 – 90


Thursday 16, july


41 - 50


Friday 10, july


91 – 00


Friday 17, july


  1. Deadlines for sending the consolidated and combined financial statements as of December 31, 2019

- The matrices/controllers shall submit this information by Friday 17 July 2020 at the latest.- Additional documents must be sent within 2 working days.


  1. Deadline for the presentation of financial information at the end of 2019, for business entities in Restructuring or Reorganization Agreements

Report 01 - Year End Financial Statements - Court 2019, additional documents and Report 03A - 20 Annual Information on Recovery Arrangements and supporting documents should be submitted on the dates indicated in the first table of this Circular.


  1. Deadline for the presentation of financial information at December 31, 2019 for business entities that do not meet the Ongoing Business Assumption or that are in Voluntary Liquidation

- Business Entities under surveillance or control of the Superintendence of Corporations, which, as of December 31, 2019, determine that they do not comply with the Ongoing Business Hypothesis or are in a process of Voluntary Liquidation, must present the financial information no later than Thursday, June 25, 2020.- These modifications only apply to 2019 financial information reported during 2020.


  1. Deadlines for the presentation of the 2019 financial statements for football clubs with professional athletes organized as corporations.

- The deadline for the submission of financial information for sports clubs with a cut-off date of 31 December 2019 is amended. de They must submit the financial information by Friday 12 June 2020 at the latest.- The change in date made pursuant to this circular applies only to 2019 financial information reported during the year 2020.


  1. User support Companies are invited to send the information as soon as possible, as there is an option to send the information in advance, through the following site:WWW.SUPERSOCIEDADES.GOV.CO

The users have support in the diligence and presentation of the information during working hours from Monday to Friday from 8:00 am to 5:00 pm, in the following means:


  1. Telephone attention: - Bogotá: 3245777- 2201000 Ext 7177- Direct: 8418188 (until June 30)- Barranquilla: 3858069 – 3858094 -3858076 y 3858173- Bucaramanga: 6381544 – 6781541 - 6781533- Cartagena: 6646051- 6642429 - 6646052- Cali: 6880404- Medellín: 3506000 – 3506001 - 3506002 - 3506003- Manizales: 8847393 – 8847810 - 8847987
  2. Email:[email protected]
  3. Derogations

The present circular, leaves without effect the previous external circulars that have modified the dates of presentation of the financial statements at the end of the year and other reports of the year 2019, which are the following:


- External Circular 100-000003 of March 17, 2020


- External Circular 100-000006 of March 31, 2020.


- External Circular 100-000007 dated April 8th, 2020.


- External Circular 100-000008 dated April 24th, 2020,


- External Circular 100-000009 of May 8, 2020


CIRCULAR 100-000010 OF2020


 



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