By: Mario Costa, Norma Villalobos

Salvadoran companies are obliged to hold their Annual Shareholders Meeting; which according to the Code of Commerce of El Salvador, must be held within the first five months of the year, that is, the deadline to hold this meeting is May 31, 2023.

The obligatory items that must be agreed upon at this Annual Meeting are the following:

I. Administration’s Annual Report for fiscal year 2022 Approval.

II. Approval of the audited Financial Statements corresponding to the 2022 fiscal year.

III. Appointment and removal of the Directors (if necessary).

IV. Appointment of the External Auditor & fees for fiscal year 2023.

V. Appointment of the Fiscal Auditor for fiscal year 2023 and its fees (if applicable).

VI. Application of results for fiscal year 2022.

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