Regulatory Alerts2026-05-26
Added · Updated
Circular 04-26 — Submission of Financial Statements for Automatic Publication via the Virtual Office of the Securities Market Superintendence
Circular 04-26 establishes rules for the automatic publication of financial statements on the Securities Market Superintendence's institutional portal via the Virtual Office, requiring participants to submit files in a single, legible PDF format. The circular specifies which entities—including Investment Fund Administrator Companies, Securities Intermediaries, and Centralized Depositories—must submit audited annual, semi-annual, quarterly, or monthly statements, detailing the exact financial statements and notes required for each category. It mandates that submissions be made through the Virtual Office's "Regulatory Entry" under "Periodic Information," with immediate public availability without prior validation by the Superintendence, placing full responsibility for accuracy and format on the submitting participant. The circular enters into force on the next business day following its publication.
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