1 December 2023

Legal News Alert - Special Edition: Insurance and Corporate Law





Seguros y Derecho Societario

Insurance and Corporate Law

La SSN y la IGJ fijan competencia para regular en materia de registros contables

El 17 de noviembre de 2023 se publicó en el Boletín Oficial y entró en vigencia la Resolución General Conjunta N° 1/2023 de la Superintendencia de Seguros de la Nación y la Inspección General de Justicia (la “Resolución”, la “SSN” y la “IGJ” respectivamente), por la que se dispuso quién tiene competencia para regular en materia de libros y registros contables.

Así, es la IGJ quien tiene exclusiva competencia para regular la instrumentación y requisitos que deben presentar los siguientes registros contables que deben llevar las  aseguradoras y reaseguradoras:

  • los libros y registros obligatorios enumerados en el artículo 322 incisos a), b), y c) del Código Civil y Comercial de la Nación; y 
  • los previstos por la Ley General de Sociedades N° 19.550.
Por su lado, la SSN tiene competencia exclusiva  para determinar la instrumentación y requisitos que deben presentar los libros y registros que sean creados por ésta.

Para mayor información, por favor contactar a Vanina Veiga y Lucila Guerrero.

The SSN and IGJ establish jurisdiction over the regulation of accounting records and journals

On November 17, 2023, Joint General Resolution No. 1/2023 (the “Resolution”) issued by the Superintendence of Insurance and Public Registry of Commerce of the City of Buenos Aires (the “SSN” and “IGJ” respectively, after their Spanish acronyms) was published in the Official Gazette and became effective. Pursuant this Resolution it was established which one has jurisdiction over the regulation of  accounting records and journals.

Thus, the IGJ has exclusive jurisdiction to determine how the following accounting records and journals must be kept and implemented by the insurance and reinsurance companies:

  • the mandatory accounting records and various journals established in Section 322, subsections a), b) and c) of the Argentine Civil and Commercial Code; and
  • those set forth in Law No. 19,550.
On the other hand, the SSN has exclusive jurisdiction to determine how the records created and required by this authority to the insurers and reinsurers must be kept.

For further information, please refer to Vanina Veiga and Lucila Guerrero.

Suipacha 1111 • Piso 18 • C1008AAW • Buenos Aires • Argentina
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Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

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