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.