i.
Calificación y graduación de créditos
Every filed claim read, reconciled and graded, traceable to source.
Trustee OS para Colombia
The operating system for the promotor and the liquidador.
Built on Ley 1116 de 2006 as amended by Ley 2437 de 2024, for reorganización and liquidación judicial.
The framework
Four tracks under one statute.
Reorganización empresarial (arts. 9–45)
Court-supervised restructuring toward a binding acuerdo.
Liquidación judicial (arts. 47–72)
The liquidador replaces management and realises the estate.
Validación judicial de acuerdos extrajudiciales (art. 84)
Judicial validation of out-of-court agreements.
Abbreviated tracks (Ley 2437 arts. 18–19)
For debtors with assets at or below 5,000 SMMLV. The Superintendencia de Sociedades sits as juez del concurso for companies.
The role
What the promotor and the liquidador have to do.
- 01
The promotor and the liquidador are auxiliares de la justicia, designated by the judge from a merit-scored pre-list — not a draw.
- 02
Qualification requires a degree in law, economics or administration, five years of practice, a 100-hour insolvency course and a habilitating exam passed at 70%.
- 03
The promotor files the proyecto de calificación y graduación de créditos y derechos de voto (art. 19).
- 04
The liquidador becomes legal representative on the opening order, receives creditor filings for 20 days, and prepares a certified and valued inventory of assets and liabilities (arts. 48–49).
- 05
Recognised and graded claims are updated throughout (art. 53).
- 06
The process ends in a rendición de cuentas finales (art. 65).
The statute is prescriptive. The tabulation behind it is still manual.
The caseload
The market, in four numbers.
- liquidaciones judiciales in 2025, the highest in four years
- 368
- reorganizaciones, up 12%
- 555
- companies currently in reorganización; 3,109 with agreements in execution
- ~1,150
- admission requests so far in 2026
- −13%
Superintendencia de Sociedades, March and July 2026.
Why now, specifically
Ley 2437 de 2024: capacity is now a ceiling.
Ley 2437 de 2024 caps each auxiliar at six concurrent appointments per process type, and says so in a provision headed 'strengthening the list of auxiliares' that opens by citing the proliferation of insolvency proceedings. Capacity is now a statutory ceiling.
The same law authorises the Superintendencia to mandate electronic filing formats and to use technological tools and artificial intelligence within the stages of the process.
The modules
Mapped to Colombian vocabulary.
ii.
Inventario valorado
The art. 48–49 inventory assembled and certified.
iii.
Portal de acreedores
Creditors answered without a call, on the same register.
iv.
Acuerdo y votación
Model classes and pro-rata treatment; run the vote.
v.
Rendición de cuentas
The art. 65 final account drafted from the case's own data.