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    SUPERINTENDENCIA FINANCIERA DE COLOMBIA

    CIRCULAR EXTERNA 013 DE 2014

    ( Junio 12 )

    Seo!e"

    REPRESENTANTES LEGALES Y REVISORES FISCALES DE LAS ENTIDADES,NEGOCIOS FIDUCIARIOS, UNIVERSALIDADES Y PORTAFOLIOS DE TERCEROS

     ADMINISTRADOS QUE HACEN PARTE DEL GRUPO 1, DE ACUERDO CON LOESTABLECIDO EN EL DECRETO 2784 DE 2012, SUJETOS A LA VIGILANCIA DE LASUEPRINTENDENCIA FINANCIERA DE COLOMBIA.

    Re#e!en$i%& In#o!'e e %uio!*% %+ E"%o e Siu%$i,n Fin%n$ie!% e A-e!u!%.

     A!"#$%&'( (")'!"(*

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    SUPERINTENDENCIA FINANCIERA DE COLOMBIA

    Ci!$u+%! Ee!n% 013 e 2014 P/in% 2

    -'!+%$' %-"@' %/ D"#!"' 2784 &" 2012, "- "(" ("-$&', "@/$#%! "/ $+%#' &"/!'#"(' &" !%-($#$3- &" /'( !$-#$$'( #'-%/"( /'#%/"( 6%#$% /%( NIIF.

    M"&$%-" /% C$!#/%! E@"!-% 08 (" "-#%!53 %/ R"$('! F$(#%/ S$ /%( -'%( !"/%#$'-%&%( #'- /%( '/$#%( #'-%/"(, /%( !""/%#$'-"( /%$-9'!+%#$3- "!$-"-" !"/%$% % /% #'-#$/$%#$3- %!$+'-$%/ #+/"- #'- /'"(%/"#$&' "- /% NIIF 1 "/ +%!#' ;#-$#' -'!+%$' %-"@' %/ D"#!"' 2784 &"2012.

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    SUPERINTENDENCIA FINANCIERA DE COLOMBIA

    Ci!$u+%! Ee!n% 013 e 2014 P/in% 3

    9> P%!% "/ #%(' &"/ $-9'!+" &" %&$'!% %/ ESFA