The Superintendence of Companies, in exercise of its inspection and control powers, issued the Single Circular of Financial Information Requirement (CURIF). This circular allows the entity to request, confirm and analyze data on the legal, accounting, economic and administrative situation of various entities, such as commercial companies, branches of foreign companies, supervised sole proprietorships, Chambers of Commerce, among others.
This circular presents important guidelines on the presentation of financial information, including aspects such as obligated parties, deadlines and additional documentation required. In addition, a Technical Annex is attached that provides specific details on the formats and terms required for the presentation of financial information.
The purpose of the circular is to improve the exercise of the inspection, surveillance and control powers of the Superintendency, providing greater understanding, security and facilitating the consultation of the supervised parties in relation to the financial information requirements. The compilation of these requirements is made in order to optimize the management of the entity and promote transparency in the business environment.
