URY CB Financial Statement Standards

Published on: May 1, 2025

On Apr. 28, URY CB published standards on financial statements.

  • URY CB issued Communication 2025/057 regarding standards for financial statements.
  • Follows Dec. 16, 2024 URY CB rules on financial statement standards, see #236786.
  • Highlights
  • Replaces accounting standards re financial statements under Art. 507, 596, 597, 629 of the Compilation of Regulations for Financial System Regulation Control (RNRCSF).
  • Revocation
  • Adopted Resolution SSF 2025-169 to revoke provisions in Communication 2024/256.
  • Effectiveness
  • The changes to standards in Annexes 1, 3, 4 will take effect starting on Jun. 1, 2025.
Regulators
URY CB
Entity Types
B/D; Bank
Reference
Com 2025/0057, 4/28/2025; Res SSF-2025-169, 4/23/2025; Rpl Com 2024/256;
Functions
Advertising; Compliance; Legal; Registration/Licensing; Reporting
Countries
Uruguay
Category
State
N/A
Products
Banking; Deposits
Rule Type
Final
Regions
Am
Rule Date
Apr 28, 2025
Effective Date
Jun 1, 2025
Rule ID
252547
Linked to
N/A
Reg. Last Update
Apr 28, 2025
Report Section
International