On 8 June 2016, Uruguay published Decree No. 156/016 in the Official Gazette, which introduces new financial statement registration requirements for certain entities meeting certain income thresholds in the previous year. The affected entity types include: Commercial companies, Civil associations or companies, Foundations, Cooperatives, Agricultural associations or companies, Non-resident entities registered with the Central Bank of Uruguay, and Trusts and investment funds not subject to supervision from the Central Bank of Uruguay. The above entity types are required to register their financial statements with the Internal Audit Office if: Income from ordinary activities exceeds 26.3 million indexed units (UI) (~USD2.92...