1. Article 1.
1.1. Definition of special technical standards by the Financial Superintendence.
1.1.1. "The Financial Superintendence of Colombia will define the special technical standards, interpretations and guides in accounting and financial information, in relation to the exceptions indicated in this article, as well as the procedure to follow and instructions that are required for the purposes of the regime. prudential".
2. Article 2.
2.1. Schedule applicable to the preparers of financial information of Group 2, which make up the General System of Social Security in Health and Family Compensation Funds.
2.1.1. 2.1 Chapter 4
2.1.1.1. 2.1.1 Schedule applicable to financial information preparers of the general system of social security in health and family compensation funds, which are classified within group 2.
2.1.1.1.1. 2.1.2 Application schedule of the regulatory technical framework for Group 2 financial information preparers, which make up the General System of Social Security in Health -SGSSS- and Family Compensation Funds.
3. Article 3.
3.1. Financial Information Standards applicable to Group 2 financial information preparers, which make up the Solidarity Sector
3.1.1. 2.2 Chapter 5
3.1.1.1. 2.2.1 Financial information standards applicable to financial information preparers, supervised by the superintendency of the solidarity economy .
3.1.1.1.1. 2.2.2 Article 1.1.4.5.1. Regulatory regime Group 1. 2.2.3 Article 1.1.4.5.2. Regulatory regime for Group 2 2.2.4 Article 1.1.4.5.3. Regulatory regime for Group 3.
3.1.2. 2.3 Chapter 6
3.1.2.1. 2.3.1 Treatment of social contributions in charitable entities
3.1.2.1.1. 2.3.2 Article 1.1.4.6.1. Treatment of social contributions 2.3.3 Article 4. Assurance of information. 2.3.4 Article 5. Opinion of the Statutory Auditor 2.3.5 Article 6. Application of ISA, NITR, ISAE or the NISRs. 2.3.6 Article 7. Explanatory notes.