The OIC has published Interpretative Document 11 – updated for the 2024 financial statements – “Accounting aspects related to the valuation of non-fixed securities.”

The document update follows the publication, on September 23, 2024, of the decree issued by the Ministry of Economy and Finance, which extended the application of the regulation on the valuation of non-fixed securities to the entire 2024 financial year without introducing any technical-accounting changes for OIC companies.