Estados contables de sociedades inversoras en entidades financieras y compañías de seguros
Published date | 21 December 2011 |
Date | 21 December 2011 |
Author | Luciano Ojea Quintana,María Manuela Lava |
Law Firm | Marval O'Farrell Mairal |
Mediante la Resolución General N° 595 (la “Resolución 595/2011”), la Comisión Nacional de Valores (la “CNV”) estableció que las entidades emisoras cuyos principales activos constituyan inversiones en entidades financieras o compañías de seguros podrán presentar sus estados contables de acuerdo a las normas que al respecto establezcan el Banco Central de la República Argentina (el “BCRA”) o la Superintendencia de Seguros de la Nación (la “SSN”), según corresponda, en tanto la emisora cumpla las siguientes condiciones:
- que su objeto social esté exclusivamente destinado a la realización de actividades financieras y de inversión;
- que la inversión en entidades financieras o en compañías de seguros constituya su principal activo;
- que al menos el 70% de sus ingresos tenga origen en la participación en los resultados de entidades financieras o compañías de seguros; y
- que posea el control de la entidad financiera o la compañía de seguros en cuestión.
Adicionalmente, la Resolución 595/2011 establece que los informes de auditoría y de revisión limitada que se emitan deberán incluir una mención expresa sobre el cumplimiento de las condiciones precedentemente señaladas.
Antecedentes
Mediante Resolución General N° 562/2009, la CNV había dispuesto que las emisoras debían confeccionar y presentar sus estados financieros correspondientes a los ejercicios que se inicien a partir del 1 de enero de 2012 de acuerdo con las Normas Internacionales de Información Financiera (“NIIF”), también conocidas por sus siglas en inglés como IFRS (International Financial Reporting Standards).
Posteriormente, la Resolución N° 576/2010 facultó a las entidades financieras y las compañías de seguros a presentar sus estados contables de acuerdo con las normas del BCRA y la SSN, respectivamente. Esta normativa, sin embargo, generó cierta incertidumbre respecto a los principios contables que debían utilizar las sociedades controlantes de entidades financieras y compañías de seguros, ya que no era claro si debían aplicar las NIFF o la...
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