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ÍNDICE
MARCO CONTABLE CONCEPTUAL
CAPÍTULO IDISPOSICIONES GENERALES
A. OBJETIVOS
B. ALCANCES
C. SISTEMA DE CODIFICACIÓN Y DENOMINACIÓN
D. PRESENTACIÓN DE ESTADOS FINANCIEROS A LA SUPERINTENDENCIA DE
BANCA Y SEGUROSE. NOMENCLATURA DE CUENTAS PARA LAS EMPRESAS DEL SISTEMA
FINANCIERO(*)
CAPÍTULO IIESTADOS FINANCIEROS, PERIODICIDAD Y PLAZOS DE PRESENTACIÓN
A. FORMAS DE LOS ESTADOS FINANCIEROS Y BALANCE DE COMPROBACIÓN
DE SALDOS
B. NOTAS A LOS ESTADOS FINANCIEROS
C. FRECUENCIA Y PLAZOS DE PRESENTACIÓN DE ESTADOS FINANCIEROS
D. MODELOS DE ESTADOS FINANCIEROS Y BALANCE DE COMPROBACIÓN DE
SALDOS
CAPÍTULO IIICATÁLOGO DE CUENTAS
(*) Incoror!"o or #! R$%o#&c'n SBS N +++,-++ "$# / "$ 0'o "$ -++.
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CAPÍTULO IVDESCRIPCIÓN Y DINÁMICA DE CUENTAS
2
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MARCO CONTABLE CONCEPTUAL
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FONDO DE LONGEVIDAD
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INEMBARGABILIDAD DE LOS FONDOS
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POSTULADOS CONTABLES
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CAPÍTULO I
DISPOSICIONES GENERALES
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i) OB'ETIVOS
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ii) PRESENTACIÓN DEESTADOS FINANCIEROS ALA SUPERINTENDENCIADE BANCA Y SEGUROS
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iii) NOMENCLATURA DECUENTAS PARA LASEMPRESAS DEL SISTEMA
FINANCIERO3
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ESTADOS FINANCIEROS, PERIODICIDAD Y PLAZOS
DE PRESENTACIÓN
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A) FORMAS DE LOS ESTADOS FINANCIEROS Y BALANCE DE COMPROBACIÓN DESALDOS
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co3o !=o "$ 3on1o% or =!%1o% "$ %$$#'o. 0) V!#or "$ #o% Fon"o% "$ P$n%'on$%.
C) FRECUENCIA Y PLAZOS DE PRESENTACIÓN DE ESTADOS FINANCIEROS
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4 Mo"'2'c!"o or #! R$%o#&c'n SBS N +++,-++ "$# / "$ 0'o "$ -++.
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. P!r! #! $#!4or!c'n "$ #o% B!#!nc$% G$n$r!#$% (For3! F)9 %$ 1o3!r5n co3o 4!%$ #!%%&4"'8'%'on!r'!% r$8'%1!% $n #o% B!#!nc$% "$ Co3ro4!c'n "$ S!#"o%9 1$n'$n"o $nc&$n1! #!% Nor3!% "$ A=r&!c'n corr$%on"'$n1$%.
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. En #o% B!#!nc$% G$n$r!#$% 3$n%&!#$% %$ "$4$r5 3o%1r!r $n #! co#&3n! "$no3'n!"!Mon$"! N!c'on!#9 #!% o$r!c'on$% $n 3on$"! n!c'on!# 6 #!% o$r!c'on$% r$!0&%1!4#$%con 8!#or "$ !c1&!#':!c'n con%1!n1$,VAC@ $n #! co#&3n! "$no3'n!"! E;&'8!#$n1$ "$Mon$"! E71r!n0$r!9 #!% o$r!c'on$% $n 3on$"! $71r!n0$r! 6 #!% o$r!c'on$% $n 3on$"!n!c'on!# 'n"$7!"!% !# 1'o "$ c!34'o@ 6 $n #! co#&3n! "$no3'n!"! To1!#9 #! %&3! "$ #!%co#&3n!% !n1$% 3$nc'on!"!%.
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4) FORMA 5F6
CARTERA ADMINISTRADABALANCE GENERAL AL )))))))))))))
(EPRESADO EN MILES DE NUEVOS SOLES)
E7UIVALENTEM)N) M)E) TOTAL
ACTIVO
CAJA Y BANCOSCUENTAS POR COBRARINVERSIONESINVERSIONES LOCALESV!#or$% E3'1'"o% or Go4'$rno% 6 B!nco C$n1r!#
V!#or$% E3'1'"o% or E3r$%!% "$# S'%1$3!F'n!nc'$roV!#or$% E3'1'"o% or O1r!% E3r$%!%V!#or$% $3'1'"o% or Or=!n'%3o% F'n!nc'$ro%INVERSIONES EN EL ETERIORV!#or$% E3'1'"o% o G!r!n1':!"o% or Go4'$rno% oB!nco% C$n1r!#$% "$ P!?%$% E71r!n0$ro%V!#or$% E3'1'"o% or In%1'1&c'on$% E71r!n0$r!%E3r$%!% "$# S'%1$3! F'n!nc'$roO1r!% E3r$%!%TOTAL ACTIVO
CUENTAS DE ORDEN DEUDORAS
BONOS DE RECONOCIMIENTO EN CUSTODIADE LA AFP APORTES NO PAGADOS UE CONTABAN CONREGMENES DE FRACCIONAMIENTO DE DEUDAREGISTRO POR DIFERENCIA DE PRECIOCEUES DEVUELTOSTRASPASOS POR PAGAR A OTRAS AFPREPRO,AFP APORTES NO PAGADOSINSTRUMENTOS DERIVADOS PARA COBERTURA
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CARTERA ADMINISTRADABALANCE GENERAL AL )))))))))))))
(EPRESADO EN MILES DE NUEVOS SOLES)
E7UIVALENTEM)N) M)E) TOTAL
PASIVO Y PATRIMONIO
ENCAJE LEGALCUENTAS POR PAGARTOTAL PASIVOPATRIMONIOCUENTAS INDIVIDUALES DECAPITALIZACIÓNTOTAL PATRIMONIOTOTAL PASIVO Y PATRIMONIO
CUENTAS DE ORDEN ACREEDORAS
RESPONSABILIDAD DE LA AFP POR BONOSDE RECONOCIMIENTO EN CUSTODIA APORTES NO PAGADOS UE CONTABANCON REGIMENES DE FRACCIONAMIENTODE DEUDADIFERENCIA DE PRECIOCEUES DEVUELTOSTRASPASOS POR PAGAR A OTRAS AFPREPRO,AFP APORTES NO PAGADOS
INSTRUMENTOS DERIVADOS PARA COBERTURA
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3) FORMA 5G6
CARTERA ADMINISTRADAESTADO DE CAMBIOS EN EL PATRIMONIO NETO POR EL PERÍODO ))))))))))))))
(EPRESADO EN MILES DE NUEVOS SOLES)
TOTAL
I) SALDO INICIAL DEL PATRIMONIO48
II) AUMENTOS POR9
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VALOR INICIAL DE LA CUOTA
VALOR FINAL DE LA CUOTA
N"t!s9 Corr$%on"$ !# %!#"o "$# $0$rc'c'o: !n1$r'or "$ #! c#!%$ QP!1r'3on'oQ.- Corr$%on"$ !# %!#"o "$ #! c#!%$ QP!1r'3on'oQ.
54.1 Incoror!"o 3$"'!n1$ R$%o#&c'n SBS N KK ,-+ "$# + "$ $n$ro "$ -+.
Mo"'2'c!"o or #! R$%o#&c'n SBS N +++,-++ "$# / "$ 0'o "$ -++.
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;) FORMA 54#'co++- Bono% Br!"6++ L$1r!% "$# T$%oro P>4#'co++- B!nco C$n1r!# "$ R$%$r8! "$# P$r>++- C$r1'2'c!"o% "$ "$%'1o++-- D$%'1o% o8$rn'=1++- O$r!c'on$% "$ r$or1$ 6 !c1o% "$ r$co3r!
(*) En #o% B!#!nc$% "$ Co3ro4!c'n "$ S!#"o% "$4$r5n !!r$c$r 1o"o% #o% c"'=o% ;&$ 2'=&r!n$n $# C!15#o=o "$ C&$n1!%.
6 Incoror!"o or #! R$%o#&c'n SBS N +++,-++ "$# / "$ 0'o "$ -++.
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NORMAS DE AGRUPACIÓN * FORMA 5F6 * BALANCE GENERAL DE LA CARTERAADMINISTRADA
ACTIVO
CA'A Y BANCOS+++CUENTAS POR COBRAR++-INVERSIONES++ -++/--INVERSIONES LOCALES++ ++- ++ ++/ -++/-- , -++/---V!2"$s Emitid"s (" G"-i$n"s B!n+" C$nt!2++
V!2"$s Emitid"s (" Em($s!s d$2 Sist$m! Fin!n+i$"++- , -++/--V!2"$s Emitid"s (" Ot!s Em($s!s++ , -++/---V!2"$s $mitid"s (" O>!nism"s Fin!n+i$"s++/INVERSIONES EN EL ETERIOR++ ++ -++/--V!2"$s Emitid"s " G!!nti!d"s (" G"-i$n"s " B!n+"s C$nt!2$s d$ P!s$s E0t!n.$"s++V!2"$s Emitid"s (" Instit/+i"n$s E0t!n.$!s++ , -++/--Em($s!s d$2 Sist$m! Fin!n+i$"
++ , -++/--Ot!s Em($s!s++- , -++/---TOTAL ACTIVO+++ ++- ++ , -++/--
CUENTAS DE ORDEN DEUDORAS
B"n"s d$ R$+"n"+imi$nt" $n C/st"di! d$ 2! AFP+++A("t$s N" P!>!d"s /$ C"nt!-!n +"n R$>m$n$s d$ F!++i"n!mi$nt" d$ D$/d!+++-R$>ist" (" Di$$n+i! d$ P$+i"
+++C$/$s D$#/$2t"s+++/T!s(!s"s (" P!>! ! Ot!s AFP
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+++REPRO AFP+++A("t$s N" P!>!d"s+++KInst/m$nt"s D$i#!d"s (!! C"-$t/!+++
PASIVO Y PATRIMONIO
PASIVOENCA'E LEGAL-++/CUENTAS POR PAGAR-++/- , -++/--TOTAL PASIVO
-++/ -++/- , -++/--PATRIMONIOCUENTAS INDIVIDUALES DE CAPITALIZACIÓN+++TOTAL PATRIMONIO+++TOTAL PASIVO Y PATRIMONIO NETO-++/ -++/- -++/-- +++
CUENTAS DE ORDEN ACREEDORAS
R$s("ns!-i2id!d d$ 2! AFP (" B"n"s d$ R$+"n"+imi$nt" $n C/st"di!+++-
A("t$s N" P!>!d"s /$ C"nt!-!n +"n R$>m$n$s d$ F!++i"n!mi$nt" d$ D$/d!+++--Di$$n+i! d$ P$+i"+++-C$/$s D$#/$2t"s+++-/T!s(!s"s (" P!>! ! Ot!s AFP+++-REPRO AFP+++-A("t$s N" P!>!d"s+++-KInst/m$nt"s D$i#!d"s (!! C"-$t/!
+++-
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CAPÍTULO III
CATÁLOGO DE CUENTAS
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4 ACTIVO
4@@4@ CA'A Y BANCOS
+++ C!0!+++ R$3$%!% $n 1r5n%'1o+++/ C&$n1!% corr'$n1$%
+++/ C&$n1!% corr'$n1$% r$c!&"!"or!%+++/- C&$n1!% corr'$n1$% "$ 'n8$r%'on$%+++/ C&$n1!% corr'$n1$% !"3'n'%1r!1'8!%+++// C&$n1! corr'$n1$ !r! $# $nc!0$ #$=!#
+++K O1ro% "$%'1o%
4@@43 CUENTAS POR COBRAR
++- Doc&3$n1o% or co4r!r or 8$n1! "$ 'n8$r%'on$%++- Co4$r1&r! "$ r$n1!4'#'"!" 3?n'3! or co4r!r ++- Enc!0$ L$=!# , D$2$c1o++-K C&$n1!% or co4r!r ! #! AFP
4@@4 INVERSIONES
++ V!#or$% $3'1'"o% or Go4'$rno% 6 B!nco C$n1r!#++ Go4'$rno C$n1r!#
++ Bono% "$# T$%oro P>4#'co++- Bono% Br!"6++ L$1r!% "$# T$%oro P>4#'co
++- B!nco C$n1r!# "$ R$%$r8! "$# P$r>
++- C$r1'2'c!"o% "$ "$%'1o++-- D$%'1o% o8$rn'=1++- O$r!c'on$% "$ r$or1$ 6 !c1o% "$ r$co3r!
++ Go4'$rno% r$='on!#$% 6 3&n'c'!#$%++ Bono% r$='on!#$%++- Bono% 3&n'c'!#$%
++- V!#or$% $3'1'"o% or $3r$%!% "$# %'%1$3! 2'n!nc'$ro++- D$%'1o% ! #!:o 6 o1ro% 1?1o% r$r$%$n1!1'8o% "$ c!1!c'on$%
++- D$%'1o% ! #!:o++-- P!=!r
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++--/ Bono% $%1r&c1&r!"o%++-- Bono% con8$r1'4#$%++-- O1ro% 4ono%
++- L$1r!% 6 c
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++/ Bono% "$ conc$%'on$%++ Bono% con8$r1'4#$%++ O1ro% 4ono%
++ O$r!c'on$% "$ r$or1$ 6 !c1o% "$ r$co3r!++ O$r!c'on$% "$ r$or1$++- P!c1o% "$ r$co3r!
++K D'2$r$nc'!# 6 r'3! "$ 'n%1r&3$n1o% "$r'8!"o% !r! co4$r1&r!++K Con1r!1o% "$ 2&1&ro%++K- Con1r!1o% "$ oc'on$%++K Con1r!1o% "$ 2or!r"%++K/ Con1r!1o% "$ %!%++K O1ro%
++ In%1r&3$n1o% 2'n!nc'$ro% "$ cor1o #!:o ;&$ con2'$r$n "$r$co%cr$"'1'c'o%
++ P!=!r
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++K O1ro%++ O1ro%
++- O1r!% $3r$%!%++-- Acc'on$% co3&n$% 6 8!#or$% r$r$%$n1!1'8o% "$ "$r$co% %o4r$
!cc'on$% co3&n$%++-- Acc'on$%++--- ADR%
++-/ O1ro% 1?1o% r$r$%$n1!1'8o% "$ "$r$co !1r'3on'!#++-/ Fon"o% 3&1&o%
++-/ C&o1!% "$ 2on"o% 3&1&o%++-/- Fon"o% "$ 'n8$r%'n
++-/- C&o1!% "$ 2on"o% "$ 'n8$r%'n++-/-- Bono% "$ 2on"o% "$ 'n8$r%'n
++-/ In%1r&3$n1o% r$r$%$n1!1'8o% "$ 1'1':!c'on$%++-/ Bono% "$ 1'1':!c'n++-/- In%1r&3$n1o% ;&$ r$r$%$n1!n "$r$co% "$
!r1'c'!c'n !1r'3on'!#
++- Bono%++- Bono% coror!1'8o%++- Bono% $%1r&c1&r!"o%++- Bono% con8$r1'4#$%
++-K D'2$r$nc'!# 6 r'3! "$ 'n%1r&3$n1o% "$r'8!"o% !r! co4$r1&r!++-K Con1r!1o% "$ 2&1&ro%++-K- Con1r!1o% "$ oc'on$%++-K Con1r!1o% "$ 2or!r"%++-K/ Con1r!1o% "$ %!%++-K O1ro%
++- In%1r&3$n1o% 2'n!nc'$ro% "$ cor1o #!:o ;&$ con2'$r$n "$r$co%cr$"'1'c'o%
++- P!=!r++ E7c$%o "$ #'3'1$% or $3'%or ++/ E7c$%o "$ #'3'1$% or $3'%'n 6 %$r'$++ E7c$%o "$ #'3'1$% or =r&o $con3'co 6 8'nc!c'n
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3 PASIVO
3@@H4 ENCA'E LEGAL
-++/ Enc!0$ L$=!#-++/ Enc!0$ L$=!# M!n1$n'"o-++/- Enc!0$ L$=!# , D$2$c1o
-++/ E7c$%o% "$ In8$r%'n
3@@H3 CUENTAS POR PAGAR
-++/- Doc&3$n1o% or !=!r -++/-- D'2$r$nc'!# "$ 'n%1r&3$n1o% "$r'8!"o% !r! co4$r1&r!
-++/-- V!#or$% $3'1'"o% or $3r$%!% "$# %'%1$3! 2'n!nc'$ro-++/-- Con1r!1o% "$ 2&1&ro%-++/--- Con1r!1o% "$ oc'on$%-++/-- Con1r!1o% "$ 2or!r"%
-++/--/ Con1r!1o% "$ %!%-++/-- O1ro%-++/--- V!#or$% $3'1'"o% or o1r!% $3r$%!%
-++/--- Con1r!1o% "$ 2&1&ro%-++/---- Con1r!1o% "$ oc'on$%-++/--- Con1r!1o% "$ 2or!r"%-++/---/ Con1r!1o% "$ %!%-++/--- O1ro%
-++/-- V!#or$% $3'1'"o% or 'n%1'1&c'on$% $71r!n0$r!%-++/-- E3r$%!% "$# %'%1$3! 2'n!nc'$ro
-++/-- Con1r!1o% "$ 2&1&ro%-++/--- Con1r!1o% "$ oc'on$%-++/-- Con1r!1o% "$ 2or!r"%
-++/--/ Con1r!1o% "$ %!%-++/-- O1ro%-++/--- O1r!% $3r$%!%
-++/--- Con1r!1o% "$ 2&1&ro%-++/---- Con1r!1o% "$ oc'on$%-++/--- Con1r!1o% "$ 2or!r"%-++/---/ Con1r!1o% "$ %!%-++/--- O1ro%
-++/- D$8o#&c'on$% or !=!r -++/- D$8o#&c'on$% or !=!r or !=o% $n $7c$%o
-++/-/ R$8$r%'4'#'"!" or !=!r ! #! ONP 6o !n!c'n "$ con1r!1o% "$ !2'#'!c'n-++/-/ R$8$r%'4'#'"!"-++/-/- An!c'n "$ con1r!1o% "$ !2'#'!c'n
-++/- Tr!%!%o% or !=!r ! o1r!% AFP-++/- AFP or':on1$-++/-- AFP In1$=r!-++/- AFP Un'n , V'"!
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-++/--- A2'#'!"o n!c'on!#'"!" $71r!n0$r!3@@H APORTES RECIBIDOS
; PATRIMONIO
;@@:@ CUENTAS INDIVIDUALES DE CAPITALIZACIÓN
+++ Aor1$ o4#'=!1or'o "$ #o% 1r!4!0!"or$%+++ Aor1$ o4#'=!1or'o "$ c!r=o "$# 1r!4!0!"or
+++ Aporte con esquema de Comisión sobre Remuneración ./
+++- Aor1$ con $%;&$3! "$ Co3'%'n M'71! ./
+++- Aor1$ o4#'=!1or'o "$ c!r=o "$# $3#$!"or +++- Aporte con esquema de Comisión sobre Remuneración ./
+++-- Aor1$ con $%;&$3! "$ Co3'%'n M'71! ./
+++ .
+++- Aor1$ 8o#&n1!r'o
+++- Aor1$ 8o#&n1!r'o+++- Aor1$ 8o#&n1!r'o "$ #o% 1r!4!0!"or$% con 2'n r$8'%'on!#+++-- Aor1$ 8o#&n1!r'o "$ #o% 1r!4!0!"or$% %'n 2'n r$8'%'on!#+++- Aor1$ 8o#&n1!r'o "$ #o% $3#$!"or$% con 2'n r$8'%'on!#+++-/ Aor1$ 8o#&n1!r'o "$ #o% $3#$!"or$% %'n 2'n r$8'%'on!#
+++-- Aor1$ CTS+++ Aor1$% c#!%'2'c!"o%
+++ Aor1$% 3$n%&!#$% c#!%'2'c!"o%+++ Aor1$% o4#'=!1or'o% c#!%'2'c!"o%+++- Aor1$% 8o#&n1!r'o% c#!%'2'c!"o%
+++- Aor1$% 8o#&n1!r'o% "$ #o% 1r!4!0!"or$% con 2'n r$8'%'on!#+++-- Aor1$% 8o#&n1!r'o% "$ #o% 1r!4!0!"or$% %'n 2'n r$8'%'on!#
+++ Aor1$% CTS
+++/ Aor1$% 8o#&n1!r'o% "$ $3#$!"or$%+++/ Aor1$% 8o#&n1!r'o% con 2'n r$8'%'on!#+++/- Aor1$% 8o#&n1!r'o% %'n 2'n r$8'%'on!#
+++- Bono% "$ R$conoc'3'$n1o 1r!n%2$r'"o% o r$"'3'"o%+++ R$=!r':!c'n "$ !or1$% or 3oro%'"!"
+++ R$=!r':!c'n "$ !or1$% "$ !2'#'!"o%+++ R$=!r':!c'n "$ !or1$% o4#'=!1or'o%
+++ P!=o $71$3or5n$o "$ !or1$ o4#'=!1or'o+++- Co4r!n:! 0&"'c'!# "$ !or1$ o4#'=!1or'o
+++- R$=!r':!c'n "$ !or1$% 8o#&n1!r'o%+++- P!=o $71$3or5n$o "$ !or1$ 8o#&n1!r'o+++-- Co4r!n:! 0&"'c'!# "$ !or1$ 8o#&n1!r'o
+++ R$=!r':!c'n "$ !or1$% CTS
+++ P!=o $71$3or5n$o "$ !or1$% CTS./ Incoror!"o or #! R$%o#&c'n SBS N KK,-+ "$# SBS N KK,-+ "$# + "$ $n$ro "$ -+.
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. Incoror!"o or #! R$%o#&c'n SBS N ,-+- "$# K "$ no8'$34r$ "$ -+-. D$ro=!"o or #! R$%o#&c'n SBS N KK,-+ "$# + "$ $n$ro "$ -+.
+++- Co4r!n:! 0&"'c'!# "$ !or1$% CTS
+++- In1$r$%$% 6 $n!#'"!"$%+++- In1$r$%$% co3$n%!1or'o%
+++- In1$r$%$% co3$n%!1or'o% or !=o$71$3or5n$o "$ !or1$ o4#'=!1or'o
+++-- In1$r$%$% co3$n%!1or'o% or co4r!n:! 0&"'c'!# "$ !or1$ o4#'=!1or'o
+++- In1$r$%$% co3$n%!1or'o% or !=o$71$3or5n$o "$ !or1$ 8o#&n1!r'o
+++-/ In1$r$%$% co3$n%!1or'o% or co4r!n:! 0&"'c'!# "$ !or1$ 8o#&n1!r'o
+++- In1$r$%$% co3$n%!1or'o% or !=o$71$3or5n$o "$ !or1$ CTS+++- In1$r$%$% co3$n%!1or'o% or co4r!n:!
0&"'c'!# "$ !or1$ CTS+++-- P$n!#'"!"$% "$# $3#$!"or
+++-- P$n!#'"!"$% or !=o $71$3or5n$o "$!or1$ o4#'=!1or'o
+++--- P$n!#'"!"$% or co4r!n:! 0&"'c'!# "$ !or1$o4#'=!1or'o
+++-- P$n!#'"!"$% or co4r!n:! 0&"'c'!# "$ !or1$8o#&n1!r'o
+++--/ P$n!#'"!"$% or !=o $71$3or5n$o "$!or1$ CTS
+++-- P$n!#'"!"$% or co4r!n:! 0&"'c'!# "$ !or1$CTS+++-- P$n!#'"!"$% or !=o $71$3or5n$o "$
!or1$% 8o#&n1!r'o%+++- P$n!#'"!"$% "$ #! AFP
+++/ R$=!r':!c'n "$ !or1$% or r$:!=o%+++/ R$=!r':!c'n "$ !or1$% o4#'=!1or'o%+++/- R$=!r':!c'n "$ !or1$% 8o#&n1!r'o%+++/ R$=!r':!c'n "$ !or1$% CTS+++// R$=!r':!c'n "$ r$n1!4'#'"!"+++/ R$=!r':!c'n "$ !or1$% o4#'=!1or'o% or 1r!%!%o
+++/ AFP or':on1$+++/ AFP or':on1$ , Aor1$% o4#'=!1or'o% or
c#!%'2'c!c'n $n"'$n1$+++/- AFP or':on1$ , Aor1$% o4#'=!1or'o% orco4r!n:! 0&"'c'!#
+++/- AFP In1$=r!
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+++/- AFP In1$=r! , Aor1$% o4#'=!1or'o% orc#!%'2'c!c'n $n"'$n1$
+++/-- AFP In1$=r! , Aor1$% o4#'=!1or'o% orco4r!n:! 0&"'c'!#
+++/ AFP Un'n , V'"!+++/ AFP Un'n V'"! , Aor1$% o4#'=!1or'o% or
c#!%'2'c!c'n $n"'$n1$+++/- AFP Un'n V'"! , Aor1$% o4#'=!1or'o% or
co4r!n:! 0&"'c'!#+++// Pro2&1&ro AFP
+++// Pro2&1&ro AFP , Aor1$% o4#'=!1or'o% orc#!%'2'c!c'n $n"'$n1$
+++//- Pro2&1&ro AFP , Aor1$% o4#'=!1or'o% orco4r!n:! 0&"'c'!#
+++/+Pr'3! AFP+++/+ Pr'3! AFP , Aor1$% o4#'=!1or'o% or
c#!%'2'c!c'n $n"'$n1$
+++/-
+
Pr'3! AFP , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!# +++/ +. AFP !4'1!1
+++/+. AFP !4'1!1 , Aor1$% o4#'=!1or'o% orc#!%'2'c!c'n $n"'$n1$.
+++/-+. AFP !4'1!1 , Aor1$% o4#'=!1or'o% orco4r!n:! 0&"'c'!#
+++/ R$=!r':!c'n "$ !or1$% 8o#&n1!r'o% or 1r!%!%o+++/ AFP or':on1$
+++/ AFP or':on1$ , Aor1$% 8o#&n1!r'o% orc#!%'2'c!c'n $n"'$n1$
+++/- AFP or':on1$ , Aor1$% 8o#&n1!r'o% orco4r!n:! 0&"'c'!#
+++/- AFP In1$=r!+++/- AFP In1$=r! , Aor1$% 8o#&n1!r'o% orc#!%'2'c!c'n $n"'$n1$
+++/-- AFP In1$=r! , Aor1$% 8o#&n1!r'o% orco4r!n:! 0&"'c'!#
+++/ AFP Un'n , V'"!+++/ AFP Un'n V'"! , Aor1$% 8o#&n1!r'o% or
c#!%'2'c!c'n $n"'$n1$
+++/- AFP Un'n V'"! , Aor1$% 8o#&n1!r'o% orco4r!n:! 0&"'c'!#
+++// Pro2&1&ro AFP+++// Pro2&1&ro AFP , Aor1$% 8o#&n1!r'o% or
c#!%'2'c!c'n $n"'$n1$
10 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.+. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+.11 Mo"'2'c!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.
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+++//- Pro2&1&ro AFP , Aor1$% 8o#&n1!r'o% orco4r!n:! 0&"'c'!#
+++/-Pr'3! AFP+++/- Pr'3! AFP , Aor1$% 8o#&n1!r'o% or
c#!%'2'c!c'n $n"'$n1$+++/-- Pr'3! AFP , Aor1$% 8o#&n1!r'o% or co4r!n:!
0&"'c'!#+++/ -. AFP !4'1!1
+++/-. AFP !4'1!1 , Aor1$% o4#'=!1or'o% orc#!%'2'c!c'n $n"'$n1$.
+++/--. AFP !4'1!1 , Aor1$% o4#'=!1or'o% orco4r!n:! 0&"'c'!#
+++ Tr!%!%o "$ o1r! AFP+++ Tr!%!%o "$ !or1$% o4#'=!1or'o%
+++ AFP or':on1$+++- AFP In1$=r!+++ AFP Un'n , V'"!
+++/ Pro2&1&ro AFP+++-Pr'3! AFP+++ -. AFP !4'1!1
+++- Tr!%!%o "$ !or1$% 8o#&n1!r'o%+++- AFP or':on1$+++-- AFP In1$=r!+++- AFP Un'n , V'"!+++-/ Pro2&1&ro AFP+++--Pr'3! AFP+++--. AFP !4'1!1
+++ Tr!%!%o "$ !or1$ CTS+++/ Aor1$% or c#!%'2'c!r
+++/ Aor1$% or c#!%'2'c!r or !=o% 2r!cc'on!"o%
+++/ Aor1$% or c#!%'2'c!r Q PERPQ+++/- Aor1$% or c#!%'2'c!r QAPORTEQ+++/ Aor1$% or c#!%'2'c!r QFr!cc'on!3'$n1o E%$c'!# "$ D$&"!%
SPPQ+++/ Aor1$% or c#!%'2'c!r , REPRO,AFP+++/ Aor1$% or c#!%'2'c!r , REPRO,AFP, L$6 N -K
+++/ REPRO,AFP, L$6 N -K con1!"o+++/- REPRO,AFP, L$6 N -K 2r!cc'on!"o
+++/- Aor1$% or c#!%'2'c!r or #! r$c!&"!c'n $n roc$%o "$ '"$n1'2'c!c'n+++/ Aor1$% or c#!%'2'c!r or "$1!##$ "$ #!n'##! 2!#1!n1$+++// Aor1$% or c#!%'2'c!r or "$%'1o 4!nc!r'o %'n #!n'##!+++/ D$%'=&!#"!" n$=!1'8!
+++/ D$%'=&!#"!" 3?n'3! n$=!1'8!
+++/- Aor1$% or c#!%'2'c!r #!n'##! $n "$2$c1o+++/ D$%'=&!#"!" o%'1'8!
12 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.-. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+.
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+++/ D$%'=&!#"!" 3?n'3! o%'1'8!+++/- E7c$%o% !or1$% o4#'=!1or'o% !# 2on"o "$ $n%'on$%+++/ E7c$%o% r$1$nc'on$% 6 r$1r'4&c'on$% AFP
+++/ E7c$%o r$1$nc'on$% 6 r$1r'4&c'on$% D$%'=&!#"!" "$#$3#$!"or
+++/- E7c$%o r$1$nc'on$% 6 r$1r'4&c'on$% D$1!##$ "$ #! PPAP+++// D$%'=&!#"!" o%'1'8! r$%cr'1!
+++/K Aor1$% or c#!%'2'c!r or r$=!r':!c'on$% "$ "'2$r$nc'!%+++/ R$:!=o% "$ o1r!% AFP+++/ Bono "$ R$conoc'3'$n1o 1r!n%2$r'"o 6o r$"'3'"o
+++ Acr$"'1!c'n REPRO,AFP
;@@:J RENTABILIDAD
++K R$n1!4'#'"!" "$ #!% 'n8$r%'on$% "$# Fon"o "$ P$n%'on$%++K- R$n1!4'#'"!" "$ #!% 'n8$r%'on$% "$# Enc!0$ L$=!#
J CUENTAS DE VALUACIÓN
J@@4 CUENTAS DE VALUACIÓN
K++A V!#&!c'n "$ 'n8$r%'on$% "$# Fon"o "$ P$n%'on$%K++B V!#&!c'n "$ 'n8$r%'on$% "$# Enc!0$ L$=!#
CUENTAS DE ORDEN
@@@4 CUENTAS DE ORDEN DEUDORAS
@@@44 BONOS DE RECONOCIMIENTO EN CUSTODIA DE LA AFP
+++ Bono% "$ R$conoc'3'$n1o $n c&%1o"'! "$ #! AFP+++ Bono% "$ R$conoc'3'$n1o
+++ AFP+++- In%1'1&c'n 2'n!nc'$r!
+++- Con%1!nc'!% "$ Bono% "$ R$conoc'3'$n1o+++- AFP+++-- In%1'1&c'n 2'n!nc'$r!
+++- Bono% "$ R$conoc'3'$n1o %&0$1o% ! 1r!%!%o+++- Bono% "$ R$conoc'3'$n1o
+++- AFP
+++-- In%1'1&c'n 2'n!nc'$r!+++-- Con%1!nc'!% "$ Bono% "$ R$conoc'3'$n1o+++-- AFP+++--- In%1'1&c'n 2'n!nc'$r!
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@@@43 APORTES NO PAGADOS 7UE CONTABAN CON REGÍMENES DEFRACCIONAMIENTO DE DEUDA
+++- Aor1$% no !=!"o%+++- S$c1or P>4#'co
+++- PERP+++-- APORTE+++- Fr!cc'on!3'$n1o $%$c'!# "$ "$&"!% !# SPP+++-/ No !co='"o% ! ro=r!3!% "$ r$=!r':!c'n
+++-- S$c1or Pr'8!"o+++-- PERP+++--- APORTE+++-- Fr!cc'on!3'$n1o $%$c'!# "$ "$&"!% !# SPP+++--/ No !co='"o% ! ro=r!3!% "$ r$=!r':!c'n+++-- REPRO,AFP+++-- REPRO,AFP, L$6 -K
+++-- REPRO,AFP, L$6 -K con1!"o+++--- REPRO,AFP, L$6 -K 2r!cc'on!"o+++-- C$;&$% "$8&$#1o%
@@@4; REGISTRO POR DIFERENCIA DE PRECIO
@@@4H C4#'co+++/- S$c1or Pr'8!"o
@@@4: TRASPASOS POR PAGAR A OTRAS AFP
+++ Tr!%!%o% or !=!r ! o1r!% AFP or !or1$% o4#'=!1or'o%+++ AFP or':on1$+++ Aor1$ o4#'=!1or'o nor3!#+++- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++ Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++- AFP In1$=r!+++- Aor1$ o4#'=!1or'o nor3!#+++-- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++ AFP Un'n , V'"!+++ Aor1$ o4#'=!1or'o nor3!#+++- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++ Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++/ Pro2&1&ro AFP+++/ Aor1$ o4#'=!1or'o nor3!#+++/- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++/ Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
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+++ Pr'3! AFP+++ Aor1$ o4#'=!1or'o nor3!#+++- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++ Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++ . AFP !4'1!1 +++. Aor1$ o4#'=!1or'o nor3!#
+++-. Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$ +++. Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++- Tr!%!%o% or !=!r ! o1r!% AFP or !or1$% 8o#&n1!r'o%+++- AFP or':on1$
+++- Aor1$ 8o#&n1!r'o nor3!#+++-- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++-- AFP In1$=r!+++-- Aor1$ 8o#&n1!r'o nor3!#+++--- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++-- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++- AFP Un'n , V'"!+++- Aor1$ 8o#&n1!r'o nor3!#+++-- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++-/ Pro2&1&ro AFP+++-/ Aor1$ 8o#&n1!r'o nor3!#+++-/- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++-/ Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++-/ Pr'3! AFP+++-/ Aor1$ 8o#&n1!r'o nor3!#+++--/ Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++-/ Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++- /. AFP !4'1!1
+++-/.
Aor1$ o4#'=!1or'o nor3!# +++--/. Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$ +++-/. Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++ Tr!%!%o% or !=!r ! o1r!% AFP or !or1$% CTS+++ AFP or':on1$
+++ Aor1$ CTS nor3!#+++- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++ Aor1$ CTS or co4r!n:! 0&"'c'!#
+++- AFP In1$=r!+++- Aor1$ CTS nor3!#+++-- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ CTS or co4r!n:! 0&"'c'!#
+++ AFP Un'n , V'"!
13 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+.14 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++./. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+.
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+++ Aor1$ CTS nor3!#+++- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++ Aor1$ CTS or co4r!n:! 0&"'c'!#
+++/ Pro2&1&ro AFP+++/ Aor1$ CTS nor3!#+++/- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++/ Aor1$ CTS or co4r!n:! 0&"'c'!#
+++/ Pr'3! AFP+++/ Aor1$ CTS nor3!#+++-/ Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++/ Aor1$ CTS or co4r!n:! 0&"'c'!#
@@@4 REPRO AFP
+++ REPRO,AFP, L$6 -K con1!"o
+++- REPRO,AFP, L$6 -K 2r!cc'on!"o@@@4J APORTES NO PAGADOS
+++K S$c1or P>4#'co+++K+ D$&"! r$!#
+++K+ In%1'1&c'on$% >4#'c!%+++K++ Po"$r L$='%#!1'8o+++K+ Po"$r J&"'c'!#+++K+- S'%1$3! E#$c1or!#+++K+ S'%1$3! "$ Con1ro#+++K+/ Pr$%'"$nc'! "$# Con%$0o "$ M'n'%1ro%+++K+ D$2$n%or?! "$# P&$4#o
+++K+ Con%$0o N!c'on!# "$ #! M!='%1r!1&r!+++K+K Tr'4&n!# Con%1'1&c'on!#+++K+- M'n'%1$r'o%
+++K+-+ M'n'%1$r'o "$ J&%1'c'!+++K+- M'n'%1$r'o P>4#'co+++K+-- M'n'%1$r'o "$# In1$r'or +++K+- M'n'%1$r'o "$ R$#!c'on$% E71$r'or$%+++K+-/ M'n'%1$r'o "$ Econo3?! 6 F'n!n:!%+++K+- M'n'%1$r'o "$ E"&c!c'n+++K+- M'n'%1$r'o "$ S!#&"+++K+-K M'n'%1$r'o "$ Tr!4!0o+++K+- M'n'%1$r'o "$ A=r'c&r!+++K+- M'n'%1$r'o "$ In"&%1r'!
+++K+ M'n'%1$r'o% -+++K++ M'n'%1$r'o "$ Tr!n%or1$%+++K+ M'n'%1$r'o "$ En$r=?! 6 M'n!%+++K+- M'n'%1$r'o "$ P$%;&$r?!
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+++K+ M'n'%1$r'o "$ #! Pr$%'"$nc'!+++K+/ M'n'%1$r'o "$ D$2$n%!+++K+ M'n'%1$r'o "$ #! M&0$r +++K+ M'n'%1$r'o "$ #! Pro"&cc'n+++K+K M'n'%1$r'o "$ Co3$rc'o E71$r'or 6 T&r'%3o+++K+ M'n'%1$r'o "$ V'8'$n"! 6 Con%1r&cc'n
+++K+/ E3r$%!% "$# S$c1or P&4#'co+++K D$&"! con '%1or'!
+++K In%1'1&c'on$% >4#'c!%+++K+ Po"$r L$='%#!1'8o+++K Po"$r J&"'c'!#+++K- S'%1$3! E#$c1or!#+++K S'%1$3! "$ Con1ro#+++K/ Pr$%'"$nc'! "$# Con%$0o "$ M'n'%1ro%+++K D$2$n%or?! "$# P&$4#o+++K Con%$0o N!c'on!# "$ #! M!='%1r!1&r!+++KK Tr'4&n!# Con%1'1&c'on!#
+++K- M'n'%1$r'o% +++K-+ M'n'%1$r'o "$ J&%1'c'!+++K- M'n'%1$r'o P>4#'co+++K-- M'n'%1$r'o "$# In1$r'or +++K- M'n'%1$r'o "$ R$#!c'on$% E71$r'or$%+++K-/ M'n'%1$r'o "$ Econo3?! 6 F'n!n:!%+++K- M'n'%1$r'o "$ E"&c!c'n+++K- M'n'%1$r'o "$ S!#&"+++K-K M'n'%1$r'o "$ Tr!4!0o+++K- M'n'%1$r'o "$ A=r'c&r!+++K- M'n'%1$r'o "$ In"&%1r'!
+++K M'n'%1$r'o% -+++K+ M'n'%1$r'o "$ Tr!n%or1$%
+++K M'n'%1$r'o "$ En$r=?! 6 M'n!%+++K- M'n'%1$r'o "$ P$%;&$r?!+++K M'n'%1$r'o "$ #! Pr$%'"$nc'!+++K/ M'n'%1$r'o "$ D$2$n%!+++K M'n'%1$r'o "$ #! M&0$r +++K M'n'%1$r'o "$ #! Pro"&cc'n+++KK M'n'%1$r'o "$ Co3$rc'o E71$r'or 6 T&r'%3o+++K M'n'%1$r'o "$ V'8'$n"! 6 Con%1r&cc'n
+++K/ E3r$%!% "$# S$c1or P>4#'co+++K- D$&"! r$%&n1!
+++K- In%1'1&c'on$% &4#'c!%+++K-+ Po"$r L$='%#!1'8o+++K- Po"$r J&"'c'!#
+++K-- S'%1$3! E#$c1or!#+++K- S'%1$3! "$ Con1ro#+++K-/ Pr$%'"$nc'! "$# Con%$0o "$ M'n'%1ro%+++K- D$2$n%or?! "$# P&$4#o
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+++K- Con%$0o N!c'on!# "$ #! M!='%1r!1&r!+++K-K Tr'4&n!# Con%1'1&c'on!#
+++K-- M'n'%1$r'o% +++K--+ M'n'%1$r'o "$ J&%1'c'!+++K-- M'n'%1$r'o P>4#'co+++K--- M'n'%1$r'o "$# In1$r'or +++K-- M'n'%1$r'o "$ R$#!c'on$% E71$r'or$%+++K--/ M'n'%1$r'o "$ Econo3?! 6 F'n!n:!%+++K-- M'n'%1$r'o "$ E"&c!c'n+++K-- M'n'%1$r'o "$ S!#&"+++K--K M'n'%1$r'o "$ Tr!4!0o+++K-- M'n'%1$r'o "$ A=r'c&r!+++K-- M'n'%1$r'o "$ In"&%1r'!
+++K- M'n'%1$r'o% -+++K-+ M'n'%1$r'o "$ Tr!n%or1$%+++K- M'n'%1$r'o "$ En$r=?! 6 M'n!%+++K-- M'n'%1$r'o "$ P$%;&$r?!
+++K- M'n'%1$r'o "$ #! Pr$%'"$nc'!+++K-/ M'n'%1$r'o "$ D$2$n%!+++K- M'n'%1$r'o "$ #! M&0$r +++K- M'n'%1$r'o "$ #! Pro"&cc'n+++K-K M'n'%1$r'o "$ Co3$rc'o E71$r'or 6 T&r'%3o+++K- M'n'%1$r'o "$ V'8'$n"! 6 Con%1r&cc'n
+++K-/ E3r$%!% "$# S$c1or P>4#'co+++K- S$c1or Pr'8!"o
+++K-+ D$&"! r$!#+++K- D$&"! con '%1or'!+++K-- D$&"! r$%&n1!
+++K M&n'c'!#'"!"$%+++K+ D$&"! r$!#
+++K D$&"! con '%1or'!+++K- D$&"! r$%&n1!
@@@4 INSTRUMENTOS DERIVADOS PARA COBERTURA
+++ V!#or$% $3'1'"o% or $3r$%!% "$# %'%1$3! 2'n!nc'$ro+++ Con1r!1o% "$ 2&1&ro%+++- Con1r!1o% "$ oc'on$%+++ Con1r!1o% "$ 2or!r"%+++/ Con1r!1o% "$ %!%+++ O1ro%
+++- V!#or$% $3'1'"o% or o1r!% $3r$%!%+++- Con1r!1o% "$ 2&1&ro%
+++-- Con1r!1o% "$ oc'on$%+++- Con1r!1o% "$ 2or!r"%+++-/ Con1r!1o% "$ %!%+++- O1ro%
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+++ V!#or$% $3'1'"o% or 'n%1'1&c'on$% $71r!n0$r!%+++ E3r$%!% "$# %'%1$3! 2'n!nc'$ro
+++ Con1r!1o% "$ 2&1&ro%+++- Con1r!1o% "$ oc'on$%+++ Con1r!1o% "$ 2or!r"%+++/ Con1r!1o% "$ %!%+++ O1ro%
+++- O1r!% $3r$%!%+++- Con1r!1o% "$ 2&1&ro%+++-- Con1r!1o% "$ oc'on$%+++- Con1r!1o% "$ 2or!r"%+++-/ Con1r!1o% "$ %!%+++- O1ro%
@@@3 CUENTAS DE ORDEN ACREEDORAS
@@@34 RESPONSABILIDAD DE LA AFP POR BONOS DE RECONOCIMIENTO EN
CUSTODIA+++- Bono% "$ R$conoc'3'$n1o $n c&%1o"'! "$ #! AFP+++- Bono% "$ R$conoc'3'$n1o
+++- AFP+++-- In%1'1&c'n 2'n!nc'$r!
+++-- Con%1!nc'!% "$ Bono% "$ R$conoc'3'$n1o+++-- AFP+++--- In%1'1&c'n 2'n!nc'$r!
+++-- Bono% "$ R$conoc'3'$n1o %&0$1o% ! 1r!%!%o+++-- Bono% "$ R$conoc'3'$n1o
+++-- AFP+++--- In%1'1&c'n 2'n!nc'$r!
+++--- Con%1!nc'!% "$ Bono% "$ R$conoc'3'$n1o
+++--- AFP+++---- In%1'1&c'n 2'n!nc'$r!
@@@33 APORTES NO PAGADOS 7UE CONTABAN CON REGÍMENES DEFRACCIONAMIENTO DE DEUDA
+++-- Aor1$% no !=!"o%+++-- S$c1or P>4#'co
+++-- PERP+++--- APORTE+++-- Fr!cc'on!3'$n1o $%$c'!# "$ "$&"!% !# SPP+++--/ No !co='"o% ! ro=r!3!% "$ r$=!r':!c'n
+++--- S$c1or Pr'8!"o
+++--- PERP+++---- APORTE+++--- Fr!cc'on!3'$n1o $%$c'!# "$ "$&"!% !# SPP+++---/ No !co='"o% ! ro=r!3!% "$ r$=!r':!c'n
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+++--- REPRO,AFP+++--- REPRO,AFP, L$6 -K
+++--- REPRO,AFP, L$6 -K con1!"o+++---- REPRO,AFP, L$6 -K 2r!cc'on!"o
+++--- C$;&$% "$8&$#1o%
@@@3; DIFERENCIA DE PRECIO
@@@3H C4#'co+++-/- S$c1or Pr'8!"o
@@@3: TRASPASOS POR PAGAR A OTRAS AFP
+++- Tr!%!%o% or !=!r ! o1r!% AFP or !or1$% o4#'=!1or'o%+++- AFP or':on1$
+++- Aor1$ o4#'=!1or'o nor3!#
+++-- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#+++-- AFP In1$=r!
+++-- Aor1$ o4#'=!1or'o nor3!#+++--- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++-- Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++- AFP Un'n , V'"!+++- Aor1$ o4#'=!1or'o nor3!#+++-- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++-/ Pro2&1&ro AFP+++-/ Aor1$ o4#'=!1or'o nor3!#+++-/- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$
+++-/ Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#+++- Pr'3! AFP+++- Aor1$ o4#'=!1or'o nor3!#+++-- Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++- . AFP !4'1!1 +++-. Aor1$ o4#'=!1or'o nor3!#
+++--. Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$ +++-. Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++-- Tr!%!%o% or !=!r ! o1r!% AFP or !or1$% 8o#&n1!r'o%+++-- AFP or':on1$
+++-- Aor1$ 8o#&n1!r'o nor3!#+++--- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$
+++-- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#+++--- AFP In1$=r!
15 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+.
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+++--- Aor1$ 8o#&n1!r'o nor3!#+++---- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++--- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++-- AFP Un'n , V'"!+++-- Aor1$ 8o#&n1!r'o nor3!#+++--- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++-- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++--/ Pro2&1&ro AFP+++--/ Aor1$ 8o#&n1!r'o nor3!#+++--/- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++--/ Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++-- Pr'3! AFP+++-- Aor1$ 8o#&n1!r'o nor3!#+++--- Aor1$ 8o#&n1!r'o or c#!%'2'c!r9 $n"'$n1$+++-- Aor1$ 8o#&n1!r'o or co4r!n:! 0&"'c'!#
+++-- . AFP !4'1!1 +++--. Aor1$ o4#'=!1or'o nor3!#
+++---.
Aor1$ o4#'=!1or'o or c#!%'2'c!r9 $n"'$n1$ +++--. Aor1$ o4#'=!1or'o or co4r!n:! 0&"'c'!#
+++- Tr!%!%o% or !=!r ! o1r!% AFP or !or1$% CTS+++- AFP or':on1$
+++- Aor1$ CTS nor3!#+++-- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ CTS or co4r!n:! 0&"'c'!#
+++-- AFP In1$=r!+++-- Aor1$ CTS nor3!#+++--- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++-- Aor1$ CTS or co4r!n:! 0&"'c'!#
+++- AFP Un'n , V'"!
+++- Aor1$ CTS nor3!#+++-- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ CTS or co4r!n:! 0&"'c'!#
+++-/ Pro2&1&ro AFP+++-/ Aor1$ CTS nor3!#+++-/- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++-/ Aor1$ CTS or co4r!n:! 0&"'c'!#
+++- Pr'3! AFP+++- Aor1$ CTS nor3!#+++-- Aor1$ CTS or c#!%'2'c!r9 $n"'$n1$+++- Aor1$ CTS or co4r!n:! 0&"'c'!#
@@@3 REPRO AFP
+++- REPRO,AFP, L$6 -K con1!"o16. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+. Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.
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+++-- REPRO,AFP, L$6 -K 2r!cc'on!"o
@@@3J APORTES NO PAGADOS
+++-K S$c1or P>4#'co+++-K+ D$&"! r$!#
+++-K+ In%1'1&c'on$% &4#'c!%+++-K++ Po"$r L$='%#!1'8o+++-K+ Po"$r J&"'c'!#+++-K+- S'%1$3! E#$c1or!#+++-K+ S'%1$3! "$ Con1ro#+++-K+/ Pr$%'"$nc'! "$# Con%$0o "$ M'n'%1ro%+++-K+ D$2$n%or?! "$# P&$4#o+++-K+ Con%$0o N!c'on!# "$ #! M!='%1r!1&r!+++-K+K Tr'4&n!# Con%1'1&c'on!#
+++-K+- M'n'%1$r'o% +++-K+-+ M'n'%1$r'o "$ J&%1'c'!
+++-K+- M'n'%1$r'o P&4#'co+++-K+-- M'n'%1$r'o "$# In1$r'or +++-K+- M'n'%1$r'o "$ R$#!c'on$% E71$r'or$%+++-K+-/ M'n'%1$r'o "$ Econo3?! 6 F'n!n:!%+++-K+- M'n'%1$r'o "$ E"&c!c'n+++-K+- M'n'%1$r'o "$ S!#&"+++-K+-K M'n'%1$r'o "$ Tr!4!0o+++-K+- M'n'%1$r'o "$ A=r'c&r!+++-K+- M'n'%1$r'o "$ In"&%1r'!
+++-K+ M'n'%1$r'o% -+++-K++ M'n'%1$r'o "$ Tr!n%or1$%+++-K+ M'n'%1$r'o "$ En$r=?! 6 M'n!%+++-K+- M'n'%1$r'o "$ P$%;&$r?!
+++-K+ M'n'%1$r'o "$ #! Pr$%'"$nc'!+++-K+/ M'n'%1$r'o "$ D$2$n%!+++-K+ M'n'%1$r'o "$ #! M&0$r +++-K+ M'n'%1$r'o "$ #! Pro"&cc'n+++-K+K M'n'%1$r'o "$ Co3$rc'o E71$r'or 6 T&r'%3o+++-K+ M'n'%1$r'o "$ V'8'$n"! 6 Con%1r&cc'n
+++-K+/ E3r$%!% "$# S$c1or P&4#'co+++-K D$&"! con '%1or'!
+++-K In%1'1&c'on$% >4#'c!%+++-K+ Po"$r L$='%#!1'8o+++-K Po"$r J&"'c'!#+++-K- S'%1$3! E#$c1or!#+++-K S'%1$3! "$ Con1ro#
+++-K/ Pr$%'"$nc'! "$# Con%$0o "$ M'n'%1ro%+++-K D$2$n%or?! "$# P&$4#o+++-K Con%$0o N!c'on!# "$ #! M!='%1r!1&r!+++-KK Tr'4&n!# Con%1'1&c'on!#
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+++-K- M'n'%1$r'o% +++-K-+ M'n'%1$r'o "$ J&%1'c'!+++-K- M'n'%1$r'o P>4#'co+++-K-- M'n'%1$r'o "$# In1$r'or +++-K- M'n'%1$r'o "$ R$#!c'on$% E71$r'or$%+++-K-/ M'n'%1$r'o "$ Econo3?! 6 F'n!n:!%+++-K- M'n'%1$r'o "$ E"&c!c'n+++-K- M'n'%1$r'o "$ S!#&"+++-K-K M'n'%1$r'o "$ Tr!4!0o+++-K- M'n'%1$r'o "$ A=r'c&r!+++-K- M'n'%1$r'o "$ In"&%1r'!
+++-K M'n'%1$r'o% -+++-K+ M'n'%1$r'o "$ Tr!n%or1$%+++-K M'n'%1$r'o "$ En$r=?! 6 M'n!%+++-K- M'n'%1$r'o "$ P$%;&$r?!+++-K M'n'%1$r'o "$ #! Pr$%'"$nc'!+++-K/ M'n'%1$r'o "$ D$2$n%!
+++-K M'n'%1$r'o "$ #! M&0$r +++-K M'n'%1$r'o "$ #! Pro"&cc'n+++-KK M'n'%1$r'o "$ Co3$rc'o E71$r'or 6 T&r'%3o+++-K M'n'%1$r'o "$ V'8'$n"! 6 Con%1r&cc'n
+++-K/ E3r$%!% "$# S$c1or P>4#'co+++-K- D$&"! r$%&n1!
+++-K- In%1'1&c'on$% &4#'c!%+++-K-+ Po"$r L$='%#!1'8o+++-K- Po"$r J&"'c'!#+++-K-- S'%1$3! E#$c1or!#+++-K- S'%1$3! "$ Con1ro#+++-K-/ Pr$%'"$nc'! "$# Con%$0o "$ M'n'%1ro%+++-K- D$2$n%or?! "$# P&$4#o
+++-K- Con%$0o N!c'on!# "$ #! M!='%1r!1&r!+++-K-K Tr'4&n!# Con%1'1&c'on!#+++-K-- M'n'%1$r'o%
+++-K--+ M'n'%1$r'o "$ J&%1'c'!+++-K-- M'n'%1$r'o P>4#'co+++-K--- M'n'%1$r'o "$# In1$r'or +++-K-- M'n'%1$r'o "$ R$#!c'on$% E71$r'or$%+++-K--/ M'n'%1$r'o "$ Econo3?! 6 F'n!n:!%+++-K-- M'n'%1$r'o "$ E"&c!c'n+++-K-- M'n'%1$r'o "$ S!#&"+++-K--K M'n'%1$r'o "$ Tr!4!0o+++-K-- M'n'%1$r'o "$ A=r'c&r!+++-K-- M'n'%1$r'o "$ In"&%1r'!
+++-K- M'n'%1$r'o% -+++-K-+ M'n'%1$r'o "$ Tr!n%or1$%+++-K- M'n'%1$r'o "$ En$r=?! 6 M'n!%+++-K-- M'n'%1$r'o "$ P$%;&$r?!
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+++-K- M'n'%1$r'o "$ #! Pr$%'"$nc'!+++-K-/ M'n'%1$r'o "$ D$2$n%!+++-K- M'n'%1$r'o "$ #! M&0$r +++-K- M'n'%1$r'o "$ #! Pro"&cc'n+++-K-K M'n'%1$r'o "$ Co3$rc'o E71$r'or 6 T&r'%3o+++-K- M'n'%1$r'o "$ V'8'$n"! 6 Con%1r&cc'n
+++-K-/ E3r$%!% "$# S$c1or P>4#'co+++-K- S$c1or Pr'8!"o
+++-K-+ D$&"! r$!#+++-K- D$&"! con '%1or'!+++-K-- D$&"! r$%&n1!
+++-K M&n'c'!#'"!"$%+++-K+ D$&"! r$!#+++-K D$&"! con '%1or'!+++-K- D$&"! r$%&n1!
@@@3 INSTRUMENTOS DERIVADOS PARA COBERTURA
+++- V!#or$% $3'1'"o% or $3r$%!% "$# %'%1$3! 2'n!nc'$ro+++- Con1r!1o% "$ 2&1&ro%+++-- Con1r!1o% "$ oc'on$%+++- Con1r!1o% "$ 2or!r"%+++-/ Con1r!1o% "$ %!%+++- O1ro%
+++-- V!#or$% $3'1'"o% or o1r!% $3r$%!%+++-- Con1r!1o% "$ 2&1&ro%+++--- Con1r!1o% "$ oc'on$%+++-- Con1r!1o% "$ 2or!r"%+++--/ Con1r!1o% "$ %!%+++-- O1ro%
+++- V!#or$% $3'1'"o% or 'n%1'1&c'on$% $71r!n0$r!%
+++- E3r$%!% "$# %'%1$3! 2'n!nc'$ro+++- Con1r!1o% "$ 2&1&ro%+++-- Con1r!1o% "$ oc'on$%+++- Con1r!1o% "$ 2or!r"%+++-/ Con1r!1o% "$ %!%+++- O1ro%
+++-- O1r!% $3r$%!%+++-- Con1r!1o% "$ 2&1&ro%+++--- Con1r!1o% "$ oc'on$%+++-- Con1r!1o% "$ 2or!r"%+++--/ Con1r!1o% "$ %!%+++-- O1ro%
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CAPÍTULO IV
DESCRIPCIÓN Y DINÁMICA DE CUENTAS
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CLASE 9 4 ACTIVO
DESCRIPCIÓN A=r&! #!% c&$n1!% r$r$%$n1!1'8!% "$ 2on"o% "'%on'4#$%9 "$r$co% ;&$
%$ $%$r! %$!n o &$"!n %$r con8$r1'"o% $n $2$c1'8o 6 #!% 'n8$r%'on$% $n8!#or$% 6 1?1o%.
Co3r$n"$ #o% %'=&'$n1$% r&4ro% c!0! 6 4!nco%9 c&$n1!% or co4r!r $'n8$r%'on$%.
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RUBRO 9 4@@4@ CA'A Y BANCOS
DESCRIPCIÓN Co3r$n"$ $# $2$c1'8o ;&$ %$ 3!n1'$n$ $n c!0!9 #!% r$3$%!% $n 1r5n%'1o
6 #o% "$%'1o% $n 4!nco%. T!34'
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En #! %&4c&$n1! +++/- C&$n1!% Corr'$n1$% "$ In8$r%'on$%9 %$ "$4$r$='%1r!r #o% !or1$% ;&$ r$r$%$n1!n #o% r$c&r%o% con #o% ;&$ %$$2$c1>!n #!% 'n8$r%'on$% !&1or':!"!%. A%'3'%3o9 'nc#&6$ #o% 'n1$r$%$% 6
"'8'"$n"o% =$n$r!"o% or #!% 'n8$r%'on$% 6 $# '3or1$ "$ #!% 8$n1!% "$#o% 1?1o% 8!#or$% r$r$%$n1!1'8o% "$ #!% 'n8$r%'on$% $2$c1&!"!% con #o%r$c&r%o% "$ #o% Fon"o% "$ P$n%'on$%.
En #! %&4c&$n1! +++/ C&$n1!% Corr'$n1$% A"3'n'%1r!1'8!%9 %$ "$4$r$='%1r!r #o% r$c&r%o% r$c'4'"o% "$ #!% c&$n1!% +++/ 6 +++/-9"$%1'n!"o% ! !=!r 4$n$2'c'o% 6 1r!n%2$r$nc'!% ! co3!?!% "$ %$=&ro%!r! #! r$%1!c'n "$ %$r8'c'o%9 ! o1r!% AFP9 $3#$!"or$% 6 !2'#'!"o%.
En #! %&4c&$n1! +++// C&$n1! Corr'$n1$ !r! $# Enc!0$ L$=!#9 %$"$4$ r$='%1r!r #o% r$c&r%o% r$c'4'"o% or #! A"3'n'%1r!"or! ! $2$c1o "$con%1'1&'r $# r$%$c1'8o Enc!0$ L$=!#9 !%? co3o #o% r$c&r%o% r$c'4'"o%
!r! r$!#':!r #!% !c1&!#':!c'on$% %&c$%'8!% ! ;&$ &4'$r! #&=!r $n!#'c!c'n "$ #! nor3!1'8! $r1'n$n1$. D'co% r$c&r%o% %$r5n 'n8$r1'"o%$n #o% 3'%3o% 'n%1r&3$n1o% $n ;&$ %$ 'n8'$r1$n #o% r$c&r%o% "$ #o%Fon"o% "$ P$n%'on$%. A%'3'%3o9 %$ "$4$r5 'nc#&'r $n $%1! %&4c&$n1! #o%'n1$r$%$% 6 "'8'"$n"o% =$n$r!"o% or #!% 'n8$r%'on$% 6 $# '3or1$ "$ #!%8$n1!% "$ #o% 1?1o% 8!#or$% r$r$%$n1!1'8o% "$ #!% 'n8$r%'on$%$2$c1&!"!% con $# Enc!0$ L$=!#.
SUBCUENTAS9
+++/ C&$n1!% Corr'$n1$% R$c!&"!"or!%
+++/- C&$n1!% Corr'$n1$% "$ In8$r%'on$%
+++/ C&$n1!% Corr'$n1$% A"3'n'%1r!1'8!%
+++// C&$n1! Corr'$n1$ !r! $# Enc!0$ L$=!#
CUENTA 9 4@@4@J OTROS DEPÓSITOS
DESCRIPCIÓN En $%1! c&$n1! %$ r$='%1r! $# '3or1$ ;&$ %$ 3!n1'$n$ $n o1ro%"$%'1o%.
DINHMICA
DBITOS , Lo% 'n=r$%o% "$ $2$c1'8o 6 c$;&$% ! 2!8or "$ #!% C!r1$r!% A"3'n'%1r!"!% or
. L! r$c!&"!c'n "$ #! 1o1!#'"!" "$ #!% !or1!c'on$%.
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-. Lo% 1r!%!%o% "$ o1r!% AFP
. Lo% 'n1$r$%$% 6 $n!#'"!"$%.
/. L! r$"$nc'n o r'3$r! 1r!n%2$r$nc'! "$ #o% Bono% "$R$conoc'3'$n1o.
. L! $n!0$n!c'n "$ 'n8$r%'on$%9 co4ro "$ 'n1$r$%$% 6"'8'"$n"o%.
. L! 1r!n%2$r$nc'! "$ #! A"3'n'%1r!"or! !r! c&4r'r =!%1o%4!nc!r'o%.
K. L! 1r!n%2$r$nc'! "$# Fon"o Co3#$3$n1!r'o.
. Lo% !4ono% 4!nc!r'o%.
. L! 1r!n%2$r$nc'! "$ #! A"3'n'%1r!"or! !r! con%1'1&'r $# Enc!0$L$=!# 6 3!n1$n$r#o !c1&!#':!"o.
CRDITOS , Lo% $=r$%o% "$ $2$c1'8o 6 c$;&$% ='r!"o% or #!% C!r1$r!% A"3'n'%1r!"!% or
. E# r$1'ro "$ !or1$% 8o#&n1!r'o% or #o% !2'#'!"o%.-. L!% r$%1!c'on$% or r$1'ro ro=r!3!"o.
. L! !";&'%'c'n "$ 'n8$r%'on$% $n 8!#or$% 6 o1ro% !r! #o%Fon"o% "$ P$n%'on$% 6o $# Enc!0$ L$=!#9 %$=>n %$! $# c!%o.
/. Lo% 1r!%!%o% "$ #o% !or1$% ! o1r!% AFP o ! #! ONP.
. L!% 1r!n%2$r$nc'!% "$# %!#"o "$ #!% c&$n1!% 'n"'8'"&!#$% "$c!'1!#':!c'n ! #!% co3!?!% "$ %$=&ro% o ! #!% AFP !r! #!%r$%1!c'on$%9 %$=>n corr$%on"!.
. Lo% c$;&$% "$8&$#1o%.
K. Lo% c!r=o% 4!nc!r'o%.
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RUBRO 9 4@@43 CUENTAS POR COBRAR
DESCRIPCIÓN Co3r$n"$ #!% !cr$$nc'!% ;&$ %$ or'='n$n or #!% o$r!c'on$% "$ #!%
C!r1$r!% A"3'n'%1r!"!%.
CUENTAS9
++- Doc&3$n1o% or co4r!r or 8$n1! "$ 'n8$r%'on$%
++- Co4$r1&r! "$ r$n1!4'#'"!" 3?n'3! or co4r!r
++- Enc!0$ L$=!# , D$2$c1o
++-K C&$n1!% or co4r!r ! #! AFP
DINHMICA
DBITOS , Lo% "oc&3$n1o% or co4r!r or #! 8$n1! "$ 'n8$r%'on$%.
, E# 3on1o or co4r!r ! #! AFP ! 2'n ;&$ c&4r! #! r$n1!4'#'"!" 3?n'3!"$# SPP.
, E# '3or1$ corr$%on"'$n1$ !# Enc!0$ L$=!# $n D$2$c1o9 ! %$r c&4'$r1o or #! A"3'n'%1r!"or!.
CRDITOS , E# 3on1o "$ #!% co4r!n:!% $2$c1&!"!%.
, L! co4$r1&r! "$ #! r$n1!4'#'"!" 3?n'3! $2$c1&!"! or #! A"3'n'%1r!"or! con #o% r$c&r%o% "$# Enc!0$ L$=!#.
, L! co4$r1&r! "$# Enc!0$ L$=!# $n D$2$c1o or !r1$ "$ #! AFP.
17 Incoror!"o or #! R$%o#&c'n SBS N +++,-++ "$# / "$ 0'o "$ -++.
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RUBRO 9 4@@4 INVERSIONES
DESCRIPCIÓN Co3r$n"$ $# 8!#or "$ #!% 'n8$r%'on$% !";&'r'"!% con r$c&r%o% "$ #o%
Fon"o% "$ P$n%'on$% 6 "$# Enc!0$ L$=!#. A%'3'%3o9 co3r$n"$ #! r'3!6 $# "'2$r$nc'!#9 c&!n"o $% &n 'n=r$%o9 "$ #o% 'n%1r&3$n1o% 2'n!nc'$ro%"$r'8!"o% con1r!1!"o% con r$c&r%o% "$ #o% Fon"o% "$ P$n%'on$% 6 "$#Enc!0$ L$=!#.
L! 8!#or':!c'n "$ #!% 'n8$r%'on$% %$ %&0$1!r5 ! #o "'%&$%1o $n $#Co3$n"'o "$ Nor3!% "$ S&$r'n1$n"$nc'! R$=#!3$n1!r'!% "$# S'%1$3!Pr'8!"o "$ A"3'n'%1r!c'n "$ Fon"o% "$ P$n%'on$%.
E7'%1$n c&$n1!% co3$n%!4#$% "$no3'n!"!% K++A V!#&!c'n "$In8$r%'on$% "$# Fon"o "$ P$n%'on$% 6 K++B V!#&!c'n "$In8$r%'on$% "$# Enc!0$ L$=!#9 $n #! c&!# %$ r$='%1r!n #!% 8!r'!c'on$%
"'!r'!% $n #! 8!#or':!c'n "$ #!% 'n8$r%'on$% or 1'o "$ 8!#or.
CUENTAS, SUBCUENTAS Y CUENTAS ANALÍTICAS9
++ V!#or$% $3'1'"o% or Go4'$rno% 6 B!nco C$n1r!#
++ Go4'$rno C$n1r!#
++ Bono% "$# T$%oro P>4#'co
++- Bono% Br!"6
++ L$1r!% "$# T$%oro P>4#'co
++- B!nco C$n1r!# "$ R$%$r8! "$# P$r>
++- C$r1'2'c!"o% "$ "$%'1o
++-- D$%'1o% o8$rn'=1++- O$r!c'on$% "$ r$or1$ 6 !c1o% "$ r$co3r!
++ Go4'$rno% r$='on!#$% 6 3&n'c'!#$%
++ Bono% r$='on!#$%
++- Bono% 3&n'c'!#$%
++- V!#or$% $3'1'"o% or $3r$%!% "$# %'%1$3! 2'n!nc'$ro
++- D$%'1o% ! #!:o 6 o1ro% 1?1o% r$r$%$n1!1'8o% "$c!1!c'on$%
++- D$%'1o% ! #!:o
++-- P!=!r
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++--- Bono% %&4or"'n!"o%
++-- Bono% 'o1$c!r'o%
++--/ Bono% $%1r&c1&r!"o%
++-- Bono% con8$r1'4#$%
++-- O1ro% 4ono%
++- L$1r!% 6 c
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++/ C&o1!% "$ 2on"o% 3&1&o%
++/- Fon"o% "$ 'n8$r%'n
++/- C&o1!% "$ 2on"o% "$ 'n8$r%'n
++/-- Bono% "$ 2on"o% "$ 'n8$r%'n
++/ In%1r&3$n1o% r$r$%$n1!1'8o% "$ 1'1':!c'on$%
++/ Bono% "$ 1'1':!c'n
++/- In%1r&3$n1o% ;&$ r$r$%$n1!n "$r$co% "$ !r1'c'!c'n!1r'3on'!#
++ Bono%
++ Bono% coror!1'8o%
++- Bono% "$ n&$8o% ro6$c1o%
++ Bono% $%1r&c1&r!"o%
++/ Bono% "$ conc$%'on$%
++ Bono% con8$r1'4#$%
++ O1ro% 4ono%++ O$r!c'on$% "$ r$or1$ 6 !c1o% "$ r$co3r!
++ O$r!c'on$% "$ r$or1$
++- P!c1o% "$ r$co3r!
++K D'2$r$nc'!# 6 r'3! "$ 'n%1r&3$n1o% "$r'8!"o% !r!co4$r1&r!
++K Con1r!1o% "$ 2&1&ro%
++K- Con1r!1o% "$ oc'on$%
++K Con1r!1o% "$ 2or!r"%
++K/ Con1r!1o% "$ %!%
++K O1ro%
++ In%1r&3$n1o% 2'n!nc'$ro% "$ cor1o #!:o ;&$ con2'$r$n"$r$co% cr$"'1'c'o%
++ P!=!r
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++ V!#or$% $3'1'"o% or 'n%1'1&c'on$% $71r!n0$r!%
++ E3r$%!% "$# %'%1$3! 2'n!nc'$ro
++ D$%'1o% ! #!:o 6 o1ro% 1?1o% r$r$%$n1!1'8o% "$c!1!c'on$%
++ D$%'1o% ! #!:o++- P!=!r
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++-/Bono% "$ 1'1':!c'n
++-/-In%1r&3$n1o% ;&$ r$r$%$n1!n "$r$co% "$ !r1'c'!c'n!1r'3on'!#
++- Bono%
++- Bono% coror!1'8o%++- Bono% $%1r&c1&r!"o%
++- Bono% con8$r1'4#$%
++-K D'2$r$nc'!# 6 r'3! "$ 'n%1r&3$n1o% "$r'8!"o% !r!co4$r1&r!
++-K Con1r!1o% "$ 2&1&ro%
++-K- Con1r!1o% "$ oc'on$%
++-K Con1r!1o% "$ 2or!r"%
++-K/ Con1r!1o% "$ %!%
++-K O1ro%
++- In%1r&3$n1o% 2'n!nc'$ro% "$ cor1o #!:o ;&$ con2'$r$n"$r$co% cr$"'1'c'o%
++- P!=!r
++ E7c$%o "$ #'3'1$% or $3'%or
++/ E7c$%o "$ #'3'1$% or $3'%'n 6 %$r'$
++ E7c$%o "$ #'3'1$% or =r&o $con3'co 6 8'nc!c'n
DINHMICA
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DBITOS , L! co3r! "$ #o% 8!#or$% 6 1?1o% !# r$c'o "$ 1r!n%!cc'n "$ #o%3'%3o%.
, Lo% "$%'1o% ! #!:o.
, E# r$='%1ro "$# 'ncr$3$n1o or $# !0&%1$ "$ #! 8!#or':!c'n "$ #!%
'n8$r%'on$%.- L! r'3! 6 $# "'2$r$nc'!#9 c&!n"o $% &n 'n=r$%o9 "$ #o% 'n%1r&3$n1o%
2'n!nc'$ro% "$r'8!"o%.
CRDITOS , L! 8$n1! "$ 8!#or$% 6 1?1o%.
, Lo% r$1'ro% "$ #o% "$%'1o% ! #!:o.
, E# r$='%1ro "$ #o% 'n1$r$%$% 6 "'8'"$n"o% co4r!"o%.- E# r$='%1ro "$ #! "'%3'n&c'n or $# !0&%1$ "$ #! 8!#or':!c'n "$ #!%
'n8$r%'on$%.
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CLASE 9 3 PASIVO
DESCRIPCIÓN A=r&! #!% c&$n1!% ;&$ r$r$%$n1!n o4#'=!c'on$% con1r!?"!% or #o%
Fon"o% "$ P$n%'on$% A"3'n'%1r!"o%.
Co3r$n"$ #o% %'=&'$n1$% r&4ro% $nc!0$ #$=!#9 c&$n1!% or !=!r 6!or1$% r$c'4'"o%.
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RUBRO 9 3@@H4 ENCA'E LEGAL
DESCRIPCIÓN Co3r$n"$ #o% r$c&r%o% ;&$ con%1'1&6$n $# $nc!0$ #$=!#9 con #o% c&!#$%
%$ !";&'$r$n 8!#or$%. E# $nc!0$ #$=!# %$r5 !#'c!"o !r! c&4r'r $# "
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-++/--- Con1r!1o% "$ 2or!r"%
-++/---/ Con1r!1o% "$ %!%
-++/--- O1ro%
-++/- D$8o#&c'on$% or !=!r
-++/- D$8o#&c'on$% or !=!r or !=o% $n $7c$%o
-++/-/ R$8$r%'4'#'"!" or !=!r ! #! ONP 6o !n!c'n "$ con1r!1o%"$ !2'#'!c'n
-++/-/ R$8$r%'4'#'"!"
-++/-/- An!c'n "$ con1r!1o% "$ !2'#'!c'n
-++/- Tr!%!%o% or !=!r ! o1r!% AFP
-++/- AFP or':on1$
-++/-- AFP In1$=r!
-++/- AFP Un'n , V'"!
-++/-/ Pro2&1&ro AFP
-++/- Pr'3! AFP-++/-. AFP !4'1!1
-++/- Pr$%1!c'on$% ! #o% !2'#'!"o%
-++/- R$1'ro ro=r!3!"o
-++/-- Tr!n%2$r$nc'! !r! $# o1or=!3'$n1o "$ r$%1!c'on$%
-++/-- Tr!n%2$r$nc'!% ! #!% co3!?!% "$ %$=&ro%
-++/-- R$n1! 8'1!#'c'! $r%on!#
-++/--- R$n1! 1$3or!# con r$n1! 8'1!#'c'! "'2$r'"!
-++/-- P$n%'n "$ 'n8!#'"$: 6 %o4r$8'8$nc'!
-++/--- Tr!n%2$r$nc'! ! #! AFP
-++/--- R$n1! 8'1!#'c'! $r%on!#-++/---- R$n1! 1$3or!# con r$n1! 8'1!#'c'! "'2$r'"!
-++/--- P$n%'n "$ 'n8!#'"$: 6 %o4r$8'8$nc'!
-++/-K.- R$1'ro "$ !or1$% 8o#&n1!r'o% 6 co3'%'on$% %o4r$ !or1$%
-++/-K.- R$1'ro "$ !or1$% 8o#&n1!r'o% con 2'n r$8'%'on!#
-++/-K-.- R$1'ro "$ !or1$% 8o#&n1!r'o% %'n 2'n r$8'%'on!#
-++/-K. Co3'%'on$% %o4r$ !or1$% 8o#&n1!r'o% con 2'n r$8'%'on!#
-++/-K. Co3'%'on$% or r$1'ro "$ !or1$% 8o#&n1!r'o% con 2'nr$8'%'on!#
18 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# +- "$ !=o%1o "$# -+.1.- Mo"'2'c!"o or #! R$%o#&c'n SBS N -,-++ "$# / "$ 2$4r$ro "$ -++. Po%1$r'or3$n1$9 3o"'2'c!"o #! "$no3'n!c'n or#! R$%o#&c'n SBS N ,-- "$# K "$ no8'$34r$ "$ -+-.1. Incoror!"o or #! R$%o#&c'n SBS N -,-++ "$# / "$ 2$4r$ro "$ -++.
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- E# 1r!%!%o ;&$ "$4$ $2$c1&!r%$ "$ #o% !or1$% "$ #o% !2'#'!"o% !c'!#! ONP o ! o1r! AFP.
- L!% r$%1!c'on$% or r$1'ro ro=r!3!"o con c!r=o ! #!% c&$n1!%'n"'8'"&!#$% "$ c!'1!#':!c'n.
- L! 1r!n%2$r$nc'! "$# %!#"o "$ #! c&$n1! 'n"'8'"&!# "$ c!'1!#':!c'n !#!% co3!?!% "$ %$=&ro% o ! #! AFP !r! #!% r$%1!c'on$%9 %$=>ncorr$%on"!.
- E# r$1'ro "$ !or1$% 8o#&n1!r'o%.- Lo% r$:!=o% or !=!r ! o1r!% AFP.- L! 1r!n%2$r$nc'! "$# %!#"o "$ #! c&$n1! 'n"'8'"&!# "$ c!'1!#':!c'n !#
$71$r'or.- L!% o1r!% c&$n1!% or !=!r.- E# "$8$n=o "$# "'2$r$nc'!#9 c&!n"o $% &n =!%1o9 "$ 'n%1r&3$n1o%
2'n!nc'$ro% "$r'8!"o% !r! co4$r1&r!.- L!% co3'%'on$% or !=!r ! #! AFP or r$1'ro o or %!#"o
!"3'n'%1r!"o "$ !or1$% 8o#&n1!r'o% con 2'n 6 %'n 2'n r$8'%'on!#..K
- L!% co3'%'on$% or !=!r ! #! AFP or $# %!#"o !"3'n'%1r!"o "$ #o%!or1$% o4#'=!1or'o%..
1. Incoror!"o or #! R$%o#&c'n SBS N -,-++ "$# / "$ 2$4r$ro "$ -++.. Incoror!"o or #! R$%o#&c'n SBS N ,-+- "$# K "$ no8'$34r$ "$ -+-.
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RUBRO 9 3@@H APORTES RECIBIDOS
DESCRIPCIÓN E# roc$"'3'$n1o o$r!1'8o !r! #! r$c!&"!c'n "$ #o% !or1$% %$ %&0$1! !#o "'%&$%1o $n $# T?1o V "$# Co3$n"'o "$ Nor3!% "$S&$r'n1$n"$nc'! R$=#!3$n1!r'!% "$# S'%1$3! Pr'8!"o "$ A"3'n'%1r!c'n"$ Fon"o% "$ P$n%'on$%. E%1$ r&4ro no "$4$ 1$n$r %!#"o !# 2'n!# "$# "?!.
DINHMICA
DBITOS , Tr!n%2$r$nc'! ! #! c&$n1! !1r'3on'!# +++/ Aor1$% or
C#!%'2'c!r., Tr!n%2$r$nc'! ! #! %&4c&$n1! !1r'3on'!# +++ Tr!%!%o "$
O1r! AFP.
CRDITOS , L! r$c!&"!c'n "$ #o% !or1$%.- L! r$c!&"!c'n "$ #o% 1r!%!%o%.
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+++ Aor1$ o4#'=!1or'o "$ c!r=o "$# 1r!4!0!"or
+++ Aporte con esquema de Comisión sobre Remuneración.K
+++- Aor1$ con $%;&$3! "$ Co3'%'n M'71! .K
+++- Aor1$ o4#'=!1or'o "$ c!r=o "$# $3#$!"or
+++- Aporte con esquema de Comisión sobre Remuneración.K
+++-- Aor1$ con $%;&$3! "$ Co3'%'n M'71! .K
+++ .
+++- Aor1$ 8o#&n1!r'o
+++- Aor1$ 8o#&n1!r'o
+++- Aor1$ 8o#&n1!r'o "$ #o% 1r!4!0!"or$% con 2'n r$8'%'on!#
+++-- Aor1$ 8o#&n1!r'o "$ #o% 1r!4!0!"or$% %'n 2'n r$8'%'on!#
+++- Aor1$ 8o#&n1!r'o "$ #o% $3#$!"or$% con 2'n r$8'%'on!#
+++-/ Aor1$ 8o#&n1!r'o "$ #o% $3#$!"or$% %'n 2'n r$8'%'on!#
+++-- Aor1$ CTS
+++ Aor1$% c#!%'2'c!"o%+++ Aor1$% 3$n%&!#$% c#!%'2'c!"o%
+++ Aor1$% o4#'=!1or'o% c#!%'2'c!"o%
+++- Aor1$% 8o#&n1!r'o% c#!%'2'c!"o%
+++- Aor1$% 8o#&n1!r'o% "$ #o% 1r!4!0!"or$% con 2'n r$8'%'on!#
+++-- Aor1$% 8o#&n1!r'o% "$ #o% 1r!4!0!"or$% %'n 2'n r$8'%'on!#
+++ Aor1$% CTS
+++/ Aor1$% 8o#&n1!r'o% "$ $3#$!"or$%
+++/ Aor1$% 8o#&n1!r'o% con 2'n r$8'%'on!#
+++/- Aor1$% 8o#&n1!r'o% %'n 2'n r$8'%'on!#
+++- Bono% "$ R$conoc'3'$n1o 1r!n%2$r'"o% o r$"'3'"o%
+++ R$=!r':!c'n "$ !or1$% or 3oro%'"!"
+++ R$=!r':!c'n "$ !or1$% "$ !2'#'!"o%
+++ R$=!r':!c'n "$ !or1$% o4#'=!1or'o%
+++ P!=o $71$3or5n$o "$ !or1$ o4#'=!1or'o
+++- Co4r!n:! 0&"'c'!# "$ !or1$ o4#'=!1or'o
+++- R$=!r':!c'n "$ !or1$% 8o#&n1!r'o%
+++- P!=o $71$3or5n$o "$ !or1$ 8o#&n1!r'o
+++-- Co4r!n:! 0&"'c'!# "$ !or1$ 8o#&n1!r'o
+++ R$=!r':!c'n "$ !or1$% CTS
.K
Incoror!"o or #! R$%o#&c'n SBS N KK,-+ "$# + "$ $n$ro "$ -+.. Incoror!"o or #! R$%o#&c'n SBS N ,-+- "$# K "$ no8'$34r$ "$ -+-. D$ro=!"o or #! R$%o#&c'n SBS N KK,-+ "$# + "$ $n$ro "$ -+.
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+++ P!=o $71$3or5n$o "$ !or1$% CTS
+++- Co4r!n:! 0&"'c'!# "$ !or1$% CTS+++- In1$r$%$% 6 $n!#'"!"$%
+++- In1$r$%$% co3$n%!1or'o%
+++- In1$r$%$% co3$n%!1or'o% or !=o $71$3or5n$o "$!or1$ o4#'=!1or'o
+++-- In1$r$%$% co3$n%!1or'o% or co4r!n:! 0&"'c'!# "$ !or1$o4#'=!1or'o
+++- In1$r$%$% co3$n%!1or'o% or !=o $71$3or5n$o "$!or1$ 8o#&n1!r'o
+++-/ In1$r$%$% co3$n%!1or'o% or co4r!n:! 0&"'c'!# "$ !or1$8o#&n1!r'o
+++- In1$r$%$% co3$n%!1or'o% or !=o $71$3or5n$o "$!or1$ CTS
+++- In1$r$%$% co3$n%!1or'o% or co4r!n:! 0&"'c'!# "$ !or1$CTS
+++-- P$n!#'"!"$% "$# $3#$!"or
+++-- P$n!#'"!"$% or !=o $71$3or5n$o "$ !or1$ o4#'=!1or'o
+++--- P$n!#'"!"$% or co4r!n:! 0&"'c'!# "$ !or1$ o4#'=!1or'o
+++-- P$n!#'"!"$% or co4r!n:! 0&"'c'!# "$ !or1$ 8o#&n1!r'o
+++--/ P$n!#'"!"$% or !=o $71$3or5n$o "$ !or1$ CTS
+++-- P$n!#'"!"$% or co4r!n:! 0&"'c'!# "$ !or1$ CTS
+++-- P$n!#'"!"$% or !=o $71$3or5n$o "$ !or1$%
8o#&n1!r'o%+++- P$n!#'"!"$% "$ #! AFP
+++/ R$=!r':!c'n "$ !or1$% or r$:!=o%
+++/ R$=!r':!c'n "$ !or1$% o4#'=!1or'o%
+++/- R$=!r':!c'n "$ !or1$% 8o#&n1!r'o%
+++/ R$=!r':!c'n "$ !or1$% CTS
+++// R$=!r':!c'n "$ r$n1!4'#'"!"
+++/ R$=!r':!c'n "$ !or1$% o4#'=!1or'o% or 1r!%!%o
+++/ AFP or':on1$
+++/ AFP or':on1$ , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n
$n"'$n1$+++/- AFP or':on1$ , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#
+++/- AFP In1$=r!
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+++/- AFP In1$=r! , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n$n"'$n1$
+++/-- AFP In1$=r! , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#
+++/ AFP Un'n , V'"!
+++/ AFP Un'n V'"! , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n$n"'$n1$
+++/- AFP Un'n V'"! , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#
+++// Pro2&1&ro AFP
+++// Pro2&1&ro AFP , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n$n"'$n1$
+++//- Pro2&1&ro AFP , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#
+++/ Pr'3! AFP
+++/ Pr'3! AFP , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n$n"'$n1$
+++/- Pr'3! AFP , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#+++/. AFP !4'1!1
+++/. AFP !4'1!1 , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n$n"'$n1$
+++/-. AFP !4'1!1 , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#
+++/ R$=!r':!c'n "$ !or1$% 8o#&n1!r'o% or 1r!%!%o
+++/ AFP or':on1$
+++/ AFP or':on1$ , Aor1$% 8o#&n1!r'o% or c#!%'2'c!c'n$n"'$n1$-+
+++/- AFP or':on1$ , Aor1$% 8o#&n1!r'o% or co4r!n:! 0&"'c'!#-+
+++/- AFP In1$=r!+++/- AFP In1$=r! , Aor1$% 8o#&n1!r'o% or c#!%'2'c!c'n
$n"'$n1$-+
+++/-- AFP In1$=r! , Aor1$% 8o#&n1!r'o% or co4r!n:! 0&"'c'!#-+
+++/ AFP Un'n , V'"!
+++/ AFP Un'n V'"! , Aor1$% 8o#&n1!r'o% or c#!%'2'c!c'n$n"'$n1$-+
+++/- AFP Un'n V'"! , Aor1$% 8o#&n1!r'o% or co4r!n:! 0&"'c'!#-+
+++// Pro2&1&ro AFP
19 Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+.20 Mo"'2'c!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.
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+++// Pro2&1&ro AFP , Aor1$% 8o#&n1!r'o% or c#!%'2'c!c'n$n"'$n1$-+
+++//- Pro2&1&ro AFP , Aor1$% 8o#&n1!r'o% or co4r!n:! 0&"'c'!#-+
+++/ Pr'3! AFP
+++/ Pr'3! AFP , Aor1$% 8o#&n1!r'o% or c#!%'2'c!c'n$n"'$n1$
+++/- Pr'3! AFP , Aor1$% 8o#&n1!r'o% or co4r!n:! 0&"'c'!#
+++/. AFP !4'1!1
+++/. AFP !4'1!1 , Aor1$% o4#'=!1or'o% or c#!%'2'c!c'n$n"'$n1$
+++/-. AFP !4'1!1 , Aor1$% o4#'=!1or'o% or co4r!n:! 0&"'c'!#
+++ Tr!%!%o "$ o1r! AFP
+++ Tr!%!%o "$ !or1$% o4#'=!1or'o%
+++ AFP or':on1$
+++- AFP In1$=r!
+++ AFP Un'n , V'"!
+++/ Pro2&1&ro AFP
+++ Pr'3! AFP
+++. AFP !4'1!1
+++- Tr!%!%o "$ !or1$% 8o#&n1!r'o%
+++- AFP or':on1$
+++-- AFP In1$=r!
+++- AFP Un'n , V'"!
+++-/ Pro2&1&ro AFP
+++-- Pr'3! AFP
+++-. AFP !4'1!1
+++ Tr!%!%o "$ !or1$ CTS
+++/ Aor1$% or c#!%'2'c!r
+++/ Aor1$% or c#!%'2'c!r or !=o% 2r!cc'on!"o%
+++/ Aor1$% or c#!%'2'c!r Q PERPQ
+++/- Aor1$% or c#!%'2'c!r QAPORTEQ
+++/ Aor1$% or c#!%'2'c!r QFr!cc'on!3'$n1o E%$c'!# "$D$&"!% SPPQ
+++/ Aor1$% or c#!%'2'c!r , REPRO,AFP
+++/ Aor1$% or c#!%'2'c!r , REPRO,AFP, L$6 N -K
21. Incoror!"o or #! R$%o#&c'n SBS N /-+,-+ "$# - "$ !=o%1o "$ -+. Incoror!"o or #! R$%o#&c'n SBS N K,-++ "$# "$ %$1'$34r$ "$ -++.
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+++/ REPRO,AFP, L$6 N -K con1!"o
+++/- REPRO,AFP, L$6 N -K 2r!cc'on!"o
+++/- Aor1$% or c#!%'2'c!r or #! r$c!&"!c'n $n roc$%o "$'"$n1'2'c!c'n
+++/ Aor1$% or c#!%'2'c!r or "$1!##$ "$ #!n'##! 2!#1!n1$+++// Aor1$% or c#!%'2'c!r or "$%'1o 4!nc!r'o %'n #!n'##!
+++/ D$%'=&!#"!" n$=!1'8!
+++/ D$%'=&!#"!" 3?n'3! n$=!1'8!
+++/- Aor1$% or c#!%'2'c!r #!n'##! $n "$2$c1o
+++/ D$%'=&!#"!" o%'1'8!
+++/ D$%'=&!#"!" 3?n'3! o%'1'8!
+++/- E7c$%o% !or1$% o4#'=!1or'o% !# 2on"o "$ $n%'on$%
+++/ E7c$%o% r$1$nc'on$% 6 r$1r'4&c'on$% AFP
+++/ E7c$%o r$1$nc'on$% 6 r$1r'4&c'on$% D$%'=&!#"!" "$#
$3#$!"or +++/- E7c$%o r$1$nc'on$% 6 r$1r'4&c'on$% D$1!##$ "$ #! PPAP
+++// D$%'=&!#"!" o%'1'8! r$%cr'1!
+++/K Aor1$% or c#!%'2'c!r or r$=!r':!c'on$% "$ "'2$r$nc'!%
+++/ R$:!=o% "$ o1r!% AFP
+++/ Bono "$ R$conoc'3'$n1o 1r!n%2$r'"o 6o r$"'3'"o
+++ Acr$"'1!c'n REPRO,AFP
DINHMICA
DBITOS , E# 1r!%!%o "$ !or1$% ! o1r! AFP o ! #! ONP.- Lo% c$;&$% "$8&$#1o% or conc$1o "$ !or1$%.- L! 1r!n%2$r$nc'! "$# %!#"o "$ #!% c&$n1!% 'n"'8'"&!#$% "$
c!'1!#':!c'n (CIC) ! #! AFP o ! #!% co3!?!% "$ %$=&ro% !r! #!%r$%1!c'on$%9 %$=>n corr$%on"!.
- L!% r$%1!c'on$% or r$1'ro ro=r!3!"o.- Lo% r$1'ro% "$ !or1$% 8o#&n1!r'o% or #o% !2'#'!"o%.- L! "$8o#&c'n ! 2!8or "$ !2'#'!"o% 6 $3#$!"or$% or !=o% $n
$7c$%o.- E# 1r!%!%o ! o1r! AFP or r$:!=o.- O1ro% conc$1o% "$ !c&$r"o con #! nor3!1'8! 8'=$n1$.
- L!% co3'%'on$% or %!#"o !"3'n'%1r!"o "$ !or1$% 8o#&n1!r'o% con2'n 6 %'n 2'n r$8'%'on!#.-.
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- L!% co3'%'on$% or $# %!#"o !"3'n'%1r!"o "$ #o% !or1$%o4#'=!1or'o%.-.-
CRDITOS , E# !or1$ o4#'=!1or'o 6 8o#&n1!r'o "$ #o% !2'#'!"o%.- E# 1r!%!%o "$ !or1$% r$c'4'"o% "$ o1r!% AFP o "$ #! ONP.- E# !or1$ 8o#&n1!r'o "$ #o% $3#$!"or$%.- Lo% 'n1$r$%$% co3$n%!1or'o% 6 #!% $n!#'"!"$%.- L! 1r!n%2$r$nc'! "$# Fon"o Co3#$3$n1!r'o %$=>n $# !r1?co
"$# TUO "$ #! L$6 "$# SPP.- Lo% r$n"'3'$n1o% ;&$ =$n$r$n #!% CIC.- E# 1r!%!%o "$ o1r! AFP or r$:!=o.- L! r'3$r! 1r!n%2$r$nc'! o r$"$nc'n "$ #o% Bono% "$
R$conoc'3'$n1o.- E# 1r!%!%o "$ !or1$% o4#'=!1or'o% 6 8o#&n1!r'o% r$c'4'"o% "$ o1r!%
AFP ;&$ ;&$"!ron $n !or1$% or c#!%'2'c!r !# 3o3$n1o "$ #!
1r!n%2$r$nc'! 3on$1!r'!9 6 !;&$##o% %!#"o% "$ !or1$% ;&$ 2&$ronco4r!"o% 3$"'!n1$ #! 8?! !"3'n'%1r!1'8! o 0&"'c'!# o%1$r'or$% ! #!1r!n%2$r$nc'! 3on$1!r'!.
- L! '"$n1'2'c!c'n "$ !or1$% o4#'=!1or'o% 6 8o#&n1!r'o% o%1$r'or ! #!1r!n%2$r$nc'! 3on$1!r'! "$# !2'#'!"o 1r!%!%!"o9 6 !;&$##o% %!#"o% "$!or1$% ;&$ 2&$ron co4r!"o% 3$"'!n1$ #! 8?! !"3'n'%1r!1'8! o 0&"'c'!#o%1$r'or$% ! #! 1r!n%2$r$nc'! 3on$1!r'!.
- O1ro% conc$1o% "$ !c&$r"o con #! nor3!1'8! 8'=$n1$.
-. Incoror!"o or #! R$%o#&c'n SBS N -,-++ "$# / "$ 2$4r$ro "$ -++.-.- Incoror!"o or #! R$%o#&c'n SBS N ,-+- "$# K "$ no8'$34r$ "$ -+- 6 3o"'2'c!"o o%1$r'or3$n1$ or #!R$%o#&c'n SBS N KK,-+ "$# + "$ $n$ro "$ -+..
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PARA LAS CARTERAS ADMINISTRADAS
RUBRO 9 ;@@:J RENTABILIDAD
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MANUAL DE CONTABILIDAD
PARA LAS CARTERAS ADMINISTRADAS
CLASE 9 J CUENTAS DE VALUACIÓN
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MANUAL DE CONTABILIDAD
PARA LAS CARTERAS ADMINISTRADAS
RUBRO 9 J@@4 CUENTAS DE VALUACIÓN
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MANUAL DE CONTABILIDAD
PARA LAS CARTERAS ADMINISTRADAS
CUENTA 9 J@@4A VALUACIÓN DE INVERSIONES DEL FONDO DEPENSIONES
DESCRIPCIÓN Co3r$n"$ #!% 8!r'!c'on$% ;&$ %$ ro"&c$n ro"&c1o "$ #! 8!#&!c'n "$#!% 'n8$r%'on$% "$ #o% Fon"o% "$ P$n%'on$%.
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CRDITOS , E# r$='%1ro "$# 'ncr$3$n1o $n #! 8!#or':!c'n "$ #!% 'n8$r%'on$% "$#o% Fon"o% "$ P$n%'on$%.
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MANUAL DE CONTABILIDAD
PARA LAS CARTERAS ADMINISTRADAS
CUENTA 9 J@@4B VALUACIÓN DE INVERSIONES DEL ENCA'E LEGAL
DESCRIPCIÓN Co3r$n"$ #!% 8!r'!c'on$% ;&$ %$ ro"&c$n ro"&c1o "$ #! 8!#&!c'n "$
#!% 'n8$r%'on$% "$# Enc!0$ L$=!#.
L! n!1&r!#$:! "$ $%1! c&$n1! "$$n"$ "$ #o% r$%!"o% "$# roc$%o "$8!#&!c'n9 "$4'$n"o !# 2'n!# "$ "?! %!#"!r%$ con #! c&$n1! ++K-R$n1!4'#'"!" "$ #!% In8$r%'on$% "$# Enc!0$ L$=!# 6 #'%1!r%$ #!'n2or3!c'n !n!#?1'c! con #o% 3o8'3'$n1o% "$# "?!. E%1! c&$n1! "$4$r5r$='%1r!r%$ ! n'8$# "$ 1'o "$ 'n%1r&3$n1o.
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DINHMICA
DBITOS , E# r$='%1ro "$ #! "'%3'n&c'n $n #! 8!#or':!c'n "$ #!% 'n8$r%'on$% "$#Enc!0$ L$=!#.
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CRDITOS , E# r$='%1ro "$# 'ncr$3$n1o $n 8!#or':!c'n "$ #!% 'n8$r%'on$% "$#Enc!0$ L$=!#.
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! #! c&$n1! ++K- R$n1!4'#'"!" "$ #!% In8$r%'on$% "$# Enc!0$L$=!#.
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MANUAL DE CONTABILIDAD
PARA LAS CARTERAS ADMINISTRADAS
CLASE 9 CUENTAS DE ORDEN
DESCRIPCIÓN A=r&! ! #!% c&$n1!% "$ r$='%1ro ;&$ %on "$%1'n!"!% !r! $# con1ro#
'n1$rno "$ #!% c!r1$r!% !"3'n'%1r!"!%9 !%? co3o !;&$##!% ro'!% !r! #!con1!4'#':!c'n "$ o$r!c'on$% con 1$rc$ro% ;&$ or %& n!1&r!#$:! no'n1$=r!n $# !c1'8o n' !%'8o "$ #!% c!r1$r!% !"3'n'%1r!"!%.
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MANUAL DE CONTABILIDAD
PARA LAS CARTERAS ADMINISTRADAS
RUBRO 9 @@@4 CUENTAS DE ORDEN DEUDORAS
DESCRIPCIÓN A=r&! ! #!%
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