Accounting standards applicable to state-owned enterprises
The company must present its consolidated financial statements, or individual ones in case it does not consolidate. These must be prepared in accordance with the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and comply with all the provisions and requirements established in those standards.
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Title II N°2.1 letter A1 General Standard N° 30 of the Financial Market Commission.
The content of the annual financial statements must include a report from the external auditors, who must be registered in the CMF's Registry of External Audit Firms.
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Title II N° 2.1 letter A4.1 a) General Standard N° 30 of the Financial Market Commission.