2015-08-12 | NDMC-04

Added · Updated

Accounting Manual for Investment Fund Managers

Investment Fund Managers must submit their accounting systems for authorization before operations and report changes to the Superintendency. They must deliver monthly financial information within eight business days and Trial Balances for June and December within thirty calendar days, using electronic formats validated by the Superintendency’s programs. Managers must maintain specific accounting, tax, and administrative books, archive records per the Commercial Code, and apply the 2013 IASB International Financial Reporting Standards translated into Spanish. The Manual prohibits adding accounts or modifying established codes, requiring managers to seek Central Bank approval for unforecasted transactions.

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El Salvador

Banco Central de Reserva de El Salvador

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Annotated text · 751 obligations · 14 permissions · 180 reporting items
  • Obligation 751
  • Permission 14
  • Definition / condition 536
  • Reporting template 180
  • background, boilerplate

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Source: Banco Central de Reserva de El Salvador — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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