OBS_VALUE: <ul><li><a href=http://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Decretos/1833376 target=_blank>Decree 410 of 1971 Commerce Code(Decreto 410 de 1971 Código de Comercio, 27 March 1971, last amended on 6 July 2015, Book Four, Article 1426  )</a></li><li><a href=http://www.suin-juriscol.gov.co/viewDocument.asp?id=1565811 target=_blank>Law 9 of 1991 New Exchange Statute(Ley 9 de 1991 Nuevo Estatuto Cambiario, 17 January 1991, last amended on 27 December 2002, Article 15  )</a></li><li><a href=http://www.suin-juriscol.gov.co/viewDocument.asp?ruta=Decretos/30019934 target=_blank>Decree 1068 of 2015 issuing the Single Regulatory Decree of the Finance Sector and Public Credit(Decreto 1068 de 2015 Por medio del cual se expide el Decreto Único Reglamentario del Sector Hacienda y Crédito Público, Adopted 26 May 2015, last amended on 14 June 2018, Part 17, title 2, chapter 2)</a></li></ul>