Colombians, more resources, more liquidity and more capacity to rebuild the affected territories. Let's begin. After a tragedy like the one caused by the earthquake of August 10, we all understand that the affected territories need resources, but we also know that it is not enough to have resources if they cannot be mobilized in time, if the rules prevent their use, if a municipality loses income when it most needs to invest, or if an affected family continues to be forced to pay its taxes as if nothing had happened. had happened. Therefore, President de la Espiella signed Legislative Decree 1382 on September 9. Its purpose is precisely to provide the affected departments and municipalities with financial, tax, budgetary and administrative tools to respond more quickly, protect the population and accelerate reconstruction. Because in an emergency, the rules must serve the people. The decree allows assemblies and councils, at the initiative of governors and mayors, to authorize, until December 31, 2027, the reorientation of income, balances, surpluses, and returns that are not committed, provided that they are directly allocated to address the emergency. In other words, resources that exist, but are normally subject to a specific purpose, can be put to work where they are most needed. This power is not unlimited; it cannot affect constitutional purposes nor finance expenses unrelated to the emergency. Each decision must be directly related to the needs caused by the earthquake and subject to the corresponding controls. The decree also allows for the contracting of treasury loans to address temporary liquidity shortages, including operating and investment expenses. These loans will be limited to 15% of the current income of the year in which they are contracted and must be paid with interest and charges within the period established by the regulation. Thus, a temporary cash flow difficulty will not have to turn into the suspension of essential services. For families, merchants and companies that have been affected, special conditions are enabled to recover debt and defer tax obligations. Territorial authorities may establish interest-free installment payments and adopt measures regarding capital, interest and penalties in accordance with their powers and decisions. The conditions for granting property, industry and commerce taxes and urban planning taxes are also temporarily relaxed in favor of those who have been directly affected by the tragedy. The president has been emphatic. Those who lost their home, their business, their productive activity, or part of their economic capacity need first and foremost to recover. Furthermore, territories will be able to advance up to 10% of certain future territorial tax revenues to finance projects directly related to the tragedy. The conditions for accessing credit for recovery and economic reactivation projects are also being temporarily relaxed. The decree also contemplates the use of resources from territorial tax works to co-finance national projects aimed at recovering infrastructure, restoring essential services, and supporting social and economic recovery. During 2026, governors and mayors will be able to make certain budget modifications and transfers directly when there are no equivalent mechanisms in their statutes. These decisions must be subsequently reported to the assemblies and councils, respectively. The regulation also protects the institutional capacity of the territories. If the drop in revenue caused by the tragedy temporarily leads to exceeding the operating expenditure limits, the consequences foreseen for that non-compliance will not be applied on the 26th and 27th. and some monitoring terms related to the general system of participations and to the fiscal recovery programs of public hospitals at risk, whether medium or high, are suspended to avoid confusion. Suspending terms does not mean suspending control. The allocation of public resources remains mandatory and fiscal recovery programs are not going away. Nor should territorial development plans prioritize programs and projects directly related to the emergency. As an expression of territorial solidarity, between October 2026 and December 2027 it will temporarily modify the distribution of the surcharge on ACPM. 100% of the surcharge generated in the affected departments will be allocated to those territories and must reach the municipalities effectively hit by the tragedy. Additionally, a portion of the resources corresponding to unaffected territories will be temporarily redistributed, taking into account the year, the affected population, rehabilitation costs, and fiscal capacity. Finally, special future budget allocations may be authorized in 2027 for projects directly related to the emergency under the fiscal and planning rules currently in force. This decree is not an unlimited checkbook; it is designed to provide the capacity to act. It allows for the movement of existing resources, the acquisition of liquidity and the anticipation of income, the facilitation of credit, the temporary relief of tax burdens, the protection of institutional capacity, and the concentration of resources where they are most needed. All of this is subject to one fundamental condition. Each extraordinary power must be directly related to the emergency and subject to limits, controls, and fiscal responsibility. Because rebuilding Colombia requires resources, but it also requires that they arrive on time, that they are implemented, and that they are where they are really needed. That is the meaning of decree 1382 of September 9, signed by President Abelardo de las Priella. Let the emergency not find the State with its hands tied, let the territories have tools to respond, and let the recovery begin today. Because in the affected areas, with unity, solidarity, and joint work, we will rebuild the homeland, Milagro.