Publicación:

Diagnóstico en la empresa (EPM) Empresas Públicas de Medellín frente a la movilización de recursos financieros y la presentación de la Norma Internacional de Contabilidad 32

Resumen

Currently organizations have different mechanisms to direct the capital managed within them, either in investment, financing or hedging, these mechanisms are known as financial instruments and are regulated under International Accounting Standard 32 (IAS 32) and its This role is essential as they allow maintaining good capital structures, better profitability and enable proper risk management. The objective of the diagnosis carried out by the organization Empresas Públicas de Medellín (EPM) corresponding to the mobilization of financial resources, for this, three objectives were carried out, determining that the group manages investment portfolios in companies, joint ventures and associates; followed by this, they determine that they have a wide variety of loans and credits that are used for their leverage, in the same way they have hedging derivatives allowing the reduction of risks by placing them in an opposite position in a futures market or that are against of the underlying asset. In conclusion, the EPM Company generates adequate dynamics for the compensation and risk mitigation of the variables that cannot be controlled and that in turn present great volatility in the market such as interest rates, exchange rates, value in stocks, among other market variables. These techniques or practices have made it possible to respond to the needs of its economic environment, maximizing profitability and achieving its position in the sector over time.