Publicación:

Diagnóstico en la Sociedad Administradora de Fondos de Pensiones y Cesantías Porvenir S.A, frente a la movilización de recursos financieros y la presentación de la Norma Internacional de Contabilidad 32.

Resumen

Currently, organizations seek to improve their cash flow through investments and financing, but due to the impact that can occur due to changes in the market that see interest rates, exchange rates and share prices, derivatives contracts must be entered into to mitigate the risks that may arise due to market volatility; in such a way that they are not financially damaged and thus manage to generate adequate coverage. The objective of this work was to carry out a diagnosis in the Sociedad Administradora de Fondos de Pensiones y Cesantías Porvenir SA, regarding the mobilization of financial resources and the presentation of the International Accounting Standard 32, for which three objectives were carried out, achieving establish the different valuation techniques, accounting procedures used in financial assets, financial liabilities and equity instruments. In this context, it is possible to identify the derivative instruments used and the valuation techniques applied. To conclude, the company developed different financial and coverage strategies; Allow to mitigate the impacts caused by volatility, the economic environment, country decisions and the immense risks in operations with exchange rates, interest rates and the price of shares.