Electricity Amnesty in Honduras
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Electricity Amnesty in Honduras

On February 1, 2024, Decree No. 61-2023 was published in the Official Gazette, containing provisions regarding the amnesty benefit on fines, surcharges, and interests, as well as outstanding accessory obligations owed to the National Electricity Company (ENEE) as of December 1, 2023. For this amnesty to be applicable, both natural and legal persons must make…

Bill 5901 Initiative Fair Pricing Medicines Act in Guatemala
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Bill 5901 Initiative Fair Pricing Medicines Act in Guatemala

The initiative of Bill 5901, the Fair Pricing Medicines Act, is being introduced for consideration. This initiative seeks to regulate the pricing of medicines according to the following formula: Article 2. Sale of Medicines to the Public: Individuals or legal entities selling medicines to the public shall determine the retail price and shall place and…

Responsibility of Administrators Regarding Audit Findings in El Salvador
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Responsibility of Administrators Regarding Audit Findings in El Salvador

Among the various responsibilities concerning the governance of the entity (executives of the board of directors, owner, manager, among others) is management aimed at creating value for the shareholder, as they expect a return on their investment. The shareholder would expect to see the value of their investment in various financial indicators, including the profit…