Nuevos criterios de la causal de disolución por no cumplimiento de la hipótesis de negocio en marcha
Published date | 05 November 2021 |
Law Firm | Lloreda Camacho & Co |
Author | Raúl Vargas |
Nuevos 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 1378 del 28 de octubre de 2021 (el “Decreto”) por el cual “se modifica el artículo 2.2.1.18.2 del Decreto 1074 de 2015, Decreto Único Reglamentario del Sector Comercio, Industria y Turismo”.
El Decreto establece, entre otras cosas, lo siguiente:
- En relación con la causal de disolución por no cumplimiento de la hipótesis de negocio en marcha, los administradores deben estar continuamente monitoreando los estados financieros y cuando identifiquen un deterioro patrimonial y riesgo de insolvencia deberán informar inmediatamente y entregar los soportes correspondientes al máximo órgano social para que tomen las decisiones correspondientes.
- Los administradores deberán determinar la existencia de deterioros 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 deberán implementar los siguientes indicadores, si les son aplicables a su sociedad comercial:
En el siguiente link encuentran el Decreto 1378 del 28 de octubre de 2021.
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