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Al respecto, se\u00f1alamos que dicho requisito resulta de imposible cumplimiento t\u00e9cnico y jur\u00eddico a la fecha de este llamado. Conforme al marco regulatorio del mercado de seguros y la pr\u00e1ctica corporativa, las empresas aseguradoras celebran sus Asambleas Generales Ordinarias para la aprobaci\u00f3n de balances anuales en el mes de octubre, momento a partir del cual las Sociedades Calificadoras de Riesgo procesan, emiten y publican formalmente las nuevas calificaciones del ejercicio cerrado al 30 de junio.\nExigir un dictamen de calificaci\u00f3n correspondiente a un per\u00edodo fiscal cuyo proceso de dictamen t\u00e9cnico a\u00fan no ha concluido genera una barrera insubsanable. 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