Are State-Owned Enterprises (SOEs) required to submit their audited financial statements to the Financial Market Comission?
The SOEs are governed by the rules of open corporations and are obliged to submit their audited financial statements to the Financial Market Comission.
Likewise, Article 10 of Law N° 20,285, on access to Public Information, makes applicable to SOEs the same reporting obligations to the Financial Market Comission as those of publicly traded corporations. Consequently, the General Standard (NCG) No. 30 is applicable to them, which establishes these obligations, including the obligation to submit audited financial statements.