{"id":6649,"date":"2025-03-19T16:00:37","date_gmt":"2025-03-19T20:00:37","guid":{"rendered":"https:\/\/www.vouga.com.py\/?p=6649"},"modified":"2025-03-19T17:32:25","modified_gmt":"2025-03-19T21:32:25","slug":"la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual","status":"publish","type":"post","link":"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/","title":{"rendered":"The Superintendency of Securities modifies deadlines for the submission of annual periodic documentation"},"content":{"rendered":"

Through Resolution SV. SG. No. 03\/2025, issued on March 6, 2025, the Superintendency of Securities amended Article 1, Chapter 3, Title 4 of the General Regulations of the Securities Market (\u201cRegulation\u201d), establishing new deadlines and requirements for the submission of annual periodic documentation that issuing corporations, publicly traded corporations, and other issuing legal entities must submit.<\/p>\n\n\n\n

In this regard, the documentation that must be submitted within 30 calendar days from the approval of the Assembly is: (i) Board of Directors' Report with the qualified electronic signature of the legal representative; and (ii) Trustee's Report with the trustee\u2019s qualified electronic signature, both in PDF format.<\/p>\n\n\n\n

The documentation that must be submitted within 90 calendar days from the end of the fiscal year is: (i) Basic financial statements in electronic spreadsheet format, signed with a qualified electronic signature by the legal representative, trustee, accountant, and external independent auditor; (ii) External independent auditor\u2019s report on the basic financial statements, in PDF format with the auditor's qualified electronic signature; (iii) Specific disclosures applicable to the financial statements\u2019 accounts and accompanying notes, in PDF format with the qualified electronic signature of the legal representative, trustee, accountant, and external independent auditor; (iv) Report on related parties, in PDF format with the qualified electronic signature of the legal representative; (v) Annex B of Title 31 of the Regulations (basic financial statement models), duly completed in electronic spreadsheet format with the legal representative's qualified electronic signature; (vi) Statement of the company\u2019s debts, in electronic spreadsheet format with the legal representative's qualified electronic signature (this provision does not apply to financial system issuing entities and cooperatives).<\/p>\n\n\n\n

Companies that control more than 50% of another company\u2019s capital must submit within 90 calendar days from the end of the fiscal year: (i) Consolidated financial statements in electronic spreadsheet format, signed with a qualified electronic signature by the legal representative, trustee, accountant, and external independent auditor; (ii) External Auditor\u2019s Report on the consolidated financial statements, in PDF format with the auditor's qualified electronic signature; and (iii) Specific disclosures applicable to the consolidated financial statements\u2019 accounts and accompanying notes, in PDF format with the qualified electronic signature of the legal representative, trustee, accountant, and external independent auditor.<\/p>\n\n\n\n

Issuing companies that meet at least one of the following conditions may request their inclusion in a differentiated regime, with a deadline of 120 calendar days from the end of the fiscal year to submit the documentation mentioned in the third paragraph:<\/p>\n\n\n\n

    \n
  1. Adoption of International Financial Reporting Standards (IFRS); or,<\/li>\n\n\n\n
  2. Having outstanding issuances abroad at the end of the fiscal year.<\/li>\n<\/ol>\n\n\n\n

    The request must be submitted with the documentation justifying inclusion in the differentiated regime.<\/p>\n\n\n\n

    \n
    Download<\/a><\/div>\n<\/div>\n\n\n\n

    <\/p>","protected":false},"excerpt":{"rendered":"

    Mediante Resoluci\u00f3n SV. SG. N\u00b0 03\/2025, emitida en fecha 6 de marzo del 2025, la Superintendencia de Valores modific\u00f3 el Art\u00edculo 1, Cap\u00edtulo 3, T\u00edtulo 4 del Reglamento General del Mercado de Valores (\u201cReglamento\u201d), estableciendo nuevos plazos y requisitos para la presentaci\u00f3n de la documentaci\u00f3n peri\u00f3dica anual que deben remitir las sociedades an\u00f3nimas emisoras, sociedades […]<\/p>","protected":false},"author":6,"featured_media":6666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"iawp_total_views":22,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nLa Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual - Vouga Abogados<\/title>\n<meta name=\"description\" content=\"Mediante Resoluci\u00f3n SV. SG. N\u00b0 03\/2025, emitida en fecha 6 de marzo del 2025, la Superintendencia de Valores modific\u00f3 el Art\u00edculo 1, Cap\u00edtulo 3, T\u00edtulo 4 del Reglamento General del Mercado de Valores (\u201cReglamento\u201d), estableciendo nuevos plazos y requisitos para la presentaci\u00f3n de la documentaci\u00f3n peri\u00f3dica anual que deben remitir las sociedades an\u00f3nimas emisoras, sociedades an\u00f3nimas emisoras de capital abierto y otras personas jur\u00eddicas emisoras.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual - Vouga Abogados\" \/>\n<meta property=\"og:description\" content=\"Mediante Resoluci\u00f3n SV. SG. N\u00b0 03\/2025, emitida en fecha 6 de marzo del 2025, la Superintendencia de Valores modific\u00f3 el Art\u00edculo 1, Cap\u00edtulo 3, T\u00edtulo 4 del Reglamento General del Mercado de Valores (\u201cReglamento\u201d), estableciendo nuevos plazos y requisitos para la presentaci\u00f3n de la documentaci\u00f3n peri\u00f3dica anual que deben remitir las sociedades an\u00f3nimas emisoras, sociedades an\u00f3nimas emisoras de capital abierto y otras personas jur\u00eddicas emisoras.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/\" \/>\n<meta property=\"og:site_name\" content=\"Vouga Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-19T20:00:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-19T21:32:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"695\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Contenido\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Contenido\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/\",\"url\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/\",\"name\":\"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual - Vouga Abogados\",\"isPartOf\":{\"@id\":\"https:\/\/www.vouga.com.py\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg\",\"datePublished\":\"2025-03-19T20:00:37+00:00\",\"dateModified\":\"2025-03-19T21:32:25+00:00\",\"author\":{\"@id\":\"https:\/\/www.vouga.com.py\/#\/schema\/person\/381df812757210d75d91218e042a44a3\"},\"description\":\"Mediante Resoluci\u00f3n SV. SG. N\u00b0 03\/2025, emitida en fecha 6 de marzo del 2025, la Superintendencia de Valores modific\u00f3 el Art\u00edculo 1, Cap\u00edtulo 3, T\u00edtulo 4 del Reglamento General del Mercado de Valores (\u201cReglamento\u201d), estableciendo nuevos plazos y requisitos para la presentaci\u00f3n de la documentaci\u00f3n peri\u00f3dica anual que deben remitir las sociedades an\u00f3nimas emisoras, sociedades an\u00f3nimas emisoras de capital abierto y otras personas jur\u00eddicas emisoras.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#primaryimage\",\"url\":\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg\",\"contentUrl\":\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg\",\"width\":1600,\"height\":695},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.vouga.com.py\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.vouga.com.py\/#website\",\"url\":\"https:\/\/www.vouga.com.py\/\",\"name\":\"Vouga Abogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.vouga.com.py\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.vouga.com.py\/#\/schema\/person\/381df812757210d75d91218e042a44a3\",\"name\":\"Contenido\",\"url\":\"https:\/\/www.vouga.com.py\/en\/author\/giselle\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual - Vouga Abogados","description":"Through Resolution SV. SG. No. 03\/2025, issued on March 6, 2025, the Superintendency of Securities amended Article 1, Chapter 3, Title 4 of the General Regulations of the Securities Market (\u201cRegulation\u201d), establishing new deadlines and requirements for the submission of annual periodic documentation that issuing corporations, publicly traded corporations, and other issuing legal entities must submit.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/","og_locale":"en_US","og_type":"article","og_title":"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual - Vouga Abogados","og_description":"Mediante Resoluci\u00f3n SV. SG. N\u00b0 03\/2025, emitida en fecha 6 de marzo del 2025, la Superintendencia de Valores modific\u00f3 el Art\u00edculo 1, Cap\u00edtulo 3, T\u00edtulo 4 del Reglamento General del Mercado de Valores (\u201cReglamento\u201d), estableciendo nuevos plazos y requisitos para la presentaci\u00f3n de la documentaci\u00f3n peri\u00f3dica anual que deben remitir las sociedades an\u00f3nimas emisoras, sociedades an\u00f3nimas emisoras de capital abierto y otras personas jur\u00eddicas emisoras.","og_url":"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/","og_site_name":"Vouga Abogados","article_published_time":"2025-03-19T20:00:37+00:00","article_modified_time":"2025-03-19T21:32:25+00:00","og_image":[{"width":1600,"height":695,"url":"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg","type":"image\/jpeg"}],"author":"Contenido","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Contenido","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/","url":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/","name":"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual - Vouga Abogados","isPartOf":{"@id":"https:\/\/www.vouga.com.py\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#primaryimage"},"image":{"@id":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#primaryimage"},"thumbnailUrl":"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg","datePublished":"2025-03-19T20:00:37+00:00","dateModified":"2025-03-19T21:32:25+00:00","author":{"@id":"https:\/\/www.vouga.com.py\/#\/schema\/person\/381df812757210d75d91218e042a44a3"},"description":"Through Resolution SV. SG. No. 03\/2025, issued on March 6, 2025, the Superintendency of Securities amended Article 1, Chapter 3, Title 4 of the General Regulations of the Securities Market (\u201cRegulation\u201d), establishing new deadlines and requirements for the submission of annual periodic documentation that issuing corporations, publicly traded corporations, and other issuing legal entities must submit.","breadcrumb":{"@id":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#primaryimage","url":"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg","contentUrl":"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2025\/03\/cit-2023-11-27-05-36-38-utc-1.jpg","width":1600,"height":695},{"@type":"BreadcrumbList","@id":"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-modifica-los-plazos-para-la-remision-de-documentacion-periodica-anual\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.vouga.com.py\/"},{"@type":"ListItem","position":2,"name":"La Superintendencia de Valores modifica los plazos para la remisi\u00f3n de documentaci\u00f3n peri\u00f3dica anual"}]},{"@type":"WebSite","@id":"https:\/\/www.vouga.com.py\/#website","url":"https:\/\/www.vouga.com.py\/","name":"Vouga Abogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.vouga.com.py\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.vouga.com.py\/#\/schema\/person\/381df812757210d75d91218e042a44a3","name":"Content","url":"https:\/\/www.vouga.com.py\/en\/author\/giselle\/"}]}},"_links":{"self":[{"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/posts\/6649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/comments?post=6649"}],"version-history":[{"count":1,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/posts\/6649\/revisions"}],"predecessor-version":[{"id":6653,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/posts\/6649\/revisions\/6653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/media\/6666"}],"wp:attachment":[{"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/media?parent=6649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/categories?post=6649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vouga.com.py\/en\/wp-json\/wp\/v2\/tags?post=6649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}