A. The submitting foreign company must provide definitive, certified and audited financial statements for the headquarters, whose cut-off date shall be that which corresponds to the fiscal close of the country of origin, along with its notes, legalized or apostilled and translated into Spanish when applicable.
In this case, they must provide an attached document with the conversion into Colombian pesos for the financial statements of the proponent (headquarters). This conversion must clearly verify the accounts required by Decree 1082 of 2015 for financial and organizational capacity.
Take the following into account:
- If the submitting legal person (Headquarters) does not have enough years of operation to submit financial statements as of October 31, they must register with the financial statements as of the quarter or with the opening financial statements.
- When the legal person (Headquarters) belongs to a corporate group and by law must prepare and disclose consolidated financial statements, they shall be submitted for registration in the RUP, which should be audited and include notes. However, the financial and organizational capacity of the proponent (Headquarters) will be determined pursuant to the individual financial statements.
- In the event that the financial statements submitted and their respective conversion cannot allow for determining the indicators set forth in Decree 1082 of 2015, they must also attach additional certification signed by the accountant or the auditor, or by the tax inspector as applicable, establishing the equivalencies of the various accounts.
- Legal persons submitted to inspection, monitoring or control by the Superintendency of Corporations must send a copy of the additional documents required by this Superintendency.
- To the proponents (Headquarters) that end their accounting year on a date other than December 31 must update the financial information on the corresponding date; without prejudice to the obligation to renew the RUP according to what is set forth in article 126.96.36.199.1.5.1 of Decree 1082 of 2015.
- The financial statements submitted to the RUP must comply with the requirements enforced by accounting standards on their preparation and submission. The conversion into Colombian pesos must also be included.
- Under no circumstances are financial statements from the foreign company branch established in Colombia admissible. All documents issued abroad must be submitted apostilled or legalized as applicable and with the official translation into spanish when necessary.
- For renewal, when according to applicable standards the audited financial statements as of December 31 are approved on a date after the fifth business day of the month of april, its financial statements as of December 31 may be submitted, signed by the legal representative along with a pre-auditing report containing the requirements established in article 188.8.131.52.1.6.4 of Decree 1082 of 2015.
B. Copy of the professional card of the statutory auditor, or the accountant, as appropriate.
C. Current certificate of the Central Board of Accountants of the statutory auditor or the accountant, as appropriate.
D. Financial Annex: together with the duly audited and certified financial statements with their corresponding notes, you must attach the documents containing the main detailed accounts in the balance sheet, the main accounts of the profit and loss statement, and debtor and creditor contingent accounts. The legal representative and the statutory auditor shall issue this document, if the legal entity is required to have one, or the auditor or accountant.
Download model number 2A (spanish version)
In accordance with numeral 4.2.1 of the Unified Circular of the Superintendence of Industry and Commerce.
E. Certification signed by the legal representative of the proponent or accountant or tax inspector or auditor in which fiscal the closing date of the financial statements in the country of origin is stated.
Download model number 7 (spanish version)