
Circular Letter 002
Previous documents for approval for the presentation of financial statements 2012 cooperatives with financial activity
January 21, 2013
By Circular Letter 002 of January 14, the Superintendence of the Solidary Economy gave instructions to legal representatives, members of the administration Board, Board of vigilance and fiscal reviewers of saving and credit cooperatives and multiactive or integrals with section of saving and credit in relation to the presentation of the financial statements with cut to December 2012.
In order to expedite the approval by the Superintendence, it became necessary to reiterate some recommendations:
Not later than January 30, the institutions must inform to the Superintendence of the Solidary Economy the date of realization of the Assembly.
To set the date of the Assembly, must take in account that the financial statements and the management report should be available to the associated with a minimum of 15 working days or in the terms established in the Statute, that in no case shall be less than the established by the law.
The Circular letter also lists the documents that must be sent to the Superintendence, in .tif format, thirty calendar days previous to the implementation of the Assembly.
Likewise, points out the dates set for the reporting of information e.g. the cooperatives that perform assemblies between January and February must report 30 calendar days previous to the implementation of the Assembly. And the cooperatives that perform Assembly in March must report maximum the Thursday, January 31, 2013.
The Circular Letter 002 is available on the regulations (Normativa) menu of the internet portal, link http://sirio.supersolidaria.gov.co/normativa/car_cir.php?m=2
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