{"id":10549,"date":"2019-11-04T23:52:01","date_gmt":"2019-11-04T22:52:01","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/constitucion-de-reservas-ocasionales-tiene-limites\/"},"modified":"2019-11-04T23:52:01","modified_gmt":"2019-11-04T22:52:01","slug":"constitucion-de-reservas-ocasionales-tiene-limites","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/constitucion-de-reservas-ocasionales-tiene-limites\/","title":{"rendered":"Constituci\u00f3n de reservas ocasionales tiene l\u00edmites"},"content":{"rendered":"<p class=\"text-justify\">As\u00ed lo se\u00f1al\u00f3 la Superintendencia de Sociedades al referirse a este tema respecto de sociedades reguladas por el C\u00f3digo de Comercio.<\/p>\n<p class=\"text-justify\">En efecto, destac\u00f3 la entidad que si bien la Asamblea de Accionistas puede abstenerse de repartir utilidades para constituir reservas ocasionales, estas \u00faltimas deben tener un fin espec\u00edfico y observar los l\u00edmites impuestos por la ley; por ejemplo, debe repartirse por lo menos un porcentaje de las utilidades cuando el monto total de las reservas legales, estatutarias y ocasionales excedan del 100% del capital suscrito.<\/p>\n<p class=\"text-justify\">Por su parte, se\u00f1al\u00f3 la Superintendencia que la constituci\u00f3n de reservas ocasionales no tiene vocaci\u00f3n de permanencia, sino que est\u00e1n delimitadas en el tiempo por la finalidad para la cual fueron constituidas; una vez constituidas, producen efectos financieros para el ejercicio en que son decretadas, sin que sea necesario ejecutarlas dentro de la anualidad en la que se crean ni tampoco dentro del ejercicio fiscal en el que se aprueban, pues ello depende de la voluntad de los socios y del prop\u00f3sito de la reserva, finalidad que puede ser variada por decisi\u00f3n de la Asamblea o ser distribuidas entre los asociados.<\/p>\n<p class=\"text-justify\">Finalmente, advirti\u00f3 la entidad que la importancia del reparto de utilidades es salvaguardar el derecho del asociado a recibir el beneficio del ejercicio social, destacando que actividades tendientes a crear reservas innecesarias o transacciones que impliquen costos que anulen las utilidades son pr\u00e1cticas indeseables en el derecho societario, situaci\u00f3n que podr\u00eda discutirse bajo la acci\u00f3n de responsabilidad de los administradores o bajo las normas que rigen las actividades de inspecci\u00f3n, vigilancia y control a cargo de la Superintendencia de Sociedades.<\/p>\n<p><em><strong>Fuente:<\/strong> Superintendencia de Sociedades, Oficio 220-104081 del 26 de septiembre de 2019<\/em><\/p>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As\u00ed lo se\u00f1al\u00f3 la Superintendencia de Sociedades al referirse a este tema respecto de sociedades reguladas por el C\u00f3digo de Comercio&#8230;<\/p>\n","protected":false},"featured_media":10550,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10549","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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