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, 16 June 1971 , last amended on 18 January 2022, Article 515)</a></li></ul>