Criterios de la causal de disolución por no cumplimiento de la hipótesis de negocio en marcha
Published date | 09 August 2021 |
Law Firm | Lloreda Camacho & Co |
Author | Raúl Vargas |
Decreto 854 del 3 de agosto de 2021
Criterios de la causal de disolución por no cumplimiento de la hipótesis de negocio en marcha
El Ministerio de Comercio, Industria y Turismo (el “Ministerio”) expidió el Decreto 854 del 3 de agosto de 2021 (el “Decreto”) por el cual “se señalan razones financieras o criterios para establecer deterioros patrimoniales y riesgos de insolvencia y se dictan otras disposiciones”.
El Decreto establece, entre otras cosas, lo siguiente:
- La causal de disolución por no cumplimiento de la hipótesis de negocio en marcha (la “HNM”) se debe verificar por los administradores al momento de elaborar los estados financieros de propósito general al cierre del ejercicio. Por lo tanto, si los estados financieros se preparan considerando que no se cumple la HNM, se deberá presentar toda la información pertinente al máximo órgano social en la reunión ordinaria para que tomen las decisiones correspondientes.
- Los administradores deben estar continuamente monitoreando los estados financieros y cuando identifiquen un deterioro patrimonial y riesgo de insolvencia deberán informar inmediatamente al máximo órgano social para que tomen las decisiones correspondientes.
- Los administradores deberán determinar la existencia de deteriores patrimoniales y riesgos de insolvencia con base en razones financieras de conformidad con el modelo de negocio y sector en el cual desarrollan su objeto social. Sin perjuicio de lo anterior, utilizarán al menos los siguientes indicadores como referencia:
Indicador | Dimensión | Fórmula |
Posición patrimonial negativa | Detrimento Patrimonial | Patrimonio total |
Pérdidas consecutivas en dos periodos de cierre o varios periodos mensuales según el modelo de negocio | Detrimento Patrimonial | (Resultado de ejercicio |
Capital trabajo neto sobre deudas a corto plazo ( | Riesgo de Insolvencia | (Cuentas comerciales por cobrar clientes + inventario corriente – Cuentas comerciales por pagar) / Pasivo |
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