08 Mar Presentation of Balance Sheets Mandatory Companies
We explain about the Presentation of Balance Sheets Mandatory Companies of Ecuador
COMPANY LAW.
Art. 20.- Companies incorporated in Ecuador, subject to the supervision and control of the Superintendency of Companies, shall send to it, during the first four-month period of each year:
a) Authorized copies of the annual balance sheet, the statement of profit and loss account, as well as the annual reports and reports of the administrators and of the supervisory bodies established by law;
b) The list of administrators, legal representatives and partners or shareholders; and,
c) Such other information as may be contemplated in the regulations issued by the Superintendency of Companies.
The annual balance sheet and the statement of profit and loss account shall be approved by the general meeting of partners or shareholders, as the case may be; said documents, as well as those referred to in paragraphs b) and c) of the preceding paragraph, shall be signed by the persons determined by the regulations and shall be presented in the form indicated by the Superintendency of Companies in the following manner Ecuador.
Concordance:
CODE OF CIVIL PROCEDURE, Arts. 193
COMPANY LAWArts. 20, 23, 442
COMMERCIAL CODE, Arts. 39, 45, 46, 47, 48, 49, 49, 50, 52, 58, 59, 59, 60, 61, 62, 63, 164, 211, 212, 214, 214, 216
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