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Norma De Carácter General N°461. Modifica la estructura y contenido de la memoria anual de los emisores de valores y modifica y deroga normas que indica

General Regulation No. 461. Modifies the structure and content of the annual report of the issuers of securities and modifies and repeals regulations that indicate

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Summary

Norma De Carácter General N°461 modifies the structure and content of the annual report that issuers of securities must provide, and repeals and modifies certain related regulations. The new regulation specifies the information that issuers must include in their annual reports, such as financial statements, a management report, a corporate governance report, and other relevant information. The regulation also establishes requirements for the presentation of this information, such as the use of plain language and the inclusion of key performance indicators. The goal of the regulation is to increase transparency and enhance the quality of information provided to investors.

Thumbnail image for Norma De Carácter General N°461 modifies the structure and content of the annual report that issuers of securities must provide, and repeals and modifies certain related regulations. The new regulation specifies the information that issuers must include in their annual reports, such as financial statements, a management report, a corporate governance report, and other relevant information. The regulation also establishes requirements for the presentation of this information, such as the use of plain language and the inclusion of key performance indicators. The goal of the regulation is to increase transparency and enhance the quality of information provided to investors.
Issuer

Chile

Year

2021

Region

South America

Issuer (type)

Commission for the Financial Market (CMF) (Comisión para el Mercado Financiero (CMF)) (Financial Regulator)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Global Reporting Initiative (GRI)
  • Voluntary Use
Main industries targeted
  • Finance & Insurance
  • Professional, Scientific, & Technical Services
  • Administrative, Support, Waste Management
  • Mining, Quarrying, Oil & Gas Extraction
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 3: Good Health and Well-being
  • SDG 5: Gender Equality

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