SUPUESTOS

AO 1
S/.

SP tipo de cambio spot (al contado)

RS/. Tasa de inters en soles (efectiva anual)
R$ Tasa de inters en dlares (efectiva anual)
n (aos) Plazo

3.00
2.3%
2.0%
1

Calcular:
1. La depreciacin del Sol por cada ao, graficar y explicar el posible impacto financiero en

10.00%
8.00%
6.00%

6.67%

4.00%
2.00%
0.00%
Ao 02

2. La prdida de la capacidad adquisitiva del sol por cada ao, graficar y explicar el posible
8.00%

PERDIDA DE CA
10.00%
8.00% 8.00%
6.00%
4.00%
2.00%
0.00%
1
-2.00%
-4.00%
-6.00%

0.00%
1
-2.00%
-4.00%
-6.00%

3. El tipo de cambio forward por cada ao proyectado, graficar y explicar el posible impact
FP

CAMBIO FOWARD

4. La

S/. 3.600
S/. 3.500
S/. 3.400
S/. 3.300
S/. 3.200
S/. 3.100
S/. 3.000 S/. 3.009
S/. 2.900
S/. 2.800 del Sol respecto
depreciacin
S/. 2.700
1

S/. 3.209

al tipo de cambio forward por cada ao, graficar y expl

FP
2

DEPRECIACION RESPEC
10.00%
8.00%
6.00%

6.67%

4.00%
2.00%
0.00%

5. El riesgo econmico agregado por cada ao, suponiendo

AO 02 el valor de mercado y el coefic

S
AO 2
S/.

AO 3
3.20 S/.
2.5%
2.2%
1

3.50
2.4%
2.2%
1

Sp = Tipo de Cambio spot (al co

RS/.= Tasa de inters en soles (e
R$ = Tasa de inters en dlares
n = Plazo

Fp = Tipo de Cambio forward

ible impacto financiero entre cada ao.

6.67%

9.38%

Ao 02

Ao 03

9.38%

Ao 03

aficar y explicar el posible impacto financiero entre cada ao.

-4.17%

PERDIDA DE CAPACIDAD ADQUISITVA

-4.17%

-4.17%

explicar el posible impacto financiero entre cada ao.

S/.
3.009 S/.
3.209

S/.

3.507

MBIO FOWARD
S/. 3.507

S/. 3.209

cada ao, graficar y explicar el posible impacto financiero entre cada ao.
3.009 S/.
3.209 S/. 3.507
2 S/.
3
6.67%
9.27%
AO 02
AO 03

DEPRECIACION RESPECTO A T.C. FORWARD

9.27%

or de mercado y el coeficiente de riesgo de las cuentas del balance,

graficar y explicar el posible impacto finan
AO 03

p = Tipo de Cambio spot (al contado)

S/.= Tasa de inters en soles (efectiva anual)
$ = Tasa de inters en dlares (efectiva anual)

p = Tipo de Cambio forward

S/. 1.07
0.0666667
6.6666667

plicar el posible impacto financiero entre cada ao

AO 01
Activo Corriente
Caja
Valores Negociables
Cuentas por Cobrar
inventarios
Existencias por recibir
Total Activo Corriente
Maquinaria y Equipo
Depreciacin Acumulada
Goodwill
Otros Activos
Total Activo No Corriente

TOTAL ACTIVO

90.00
308.00
2,800.00
3,200.00

T.C. SP
3
30.00
102.67
933.33
1,066.67

6,398.00
7,000.00
-2,400.00
540.00
920.00
6,060.00

2,333.33
-800.00
180.00
306.67

12,458.00

Pasivo Corriente
Cuentas por pagar
impuestos por pagar
Deuda por pagar al CP
Total Pasivo Corriente

1,980.00
880.00
1,063.00
3,923.00

660.00
293.33
354.33

Deudas LP
Provisin BBSS
Total pasivo no corriente

3,400.00
380.00
3,780.00

1,133.33
126.67

1,250.00
3,505.00
4,755.00

416.67
1,168.33

Capital Social
Utilidades Retenidas
Total Patrimonio

Total Pasivo y Patrimonio

12,458.00

SP01
30.00
105.00
1,500.00
2,500.00

COEF. RIESGO
1.00
1.00
0.90
0.80

4,135.00
2,000.00
-800.00
200.00
500.00
1,900.00

0.90
1.00
0.90
0.90

6,035.00

RIESGO

AO 02

30.00
105.00
1,350.00
2,000.00

100.00
320.00
3,970.00
3,770.00

3,485.00

8,160.00

1,800.00
-800.00
180.00
450.00
1,630.00

7,500.00
-2,700.00
520.00
950.00
6,270.00

5,115.00

14,430.00

T.C. SP
3.2
31.25
100.00
1,240.63
1,178.13

SP02
32.00
120.00
1,800.00
2,600.00
4,552.00

2,343.75
-843.75
162.50
296.88

2,000.00
-850.00
250.00
350.00
1,750.00

6,302.00

660.00
293.50
354.33
1,307.83

1.00
0.90
1.00

660.00
264.15
354.33
1,278.48

2,050.00
900.00
1,500.00
4,450.00

640.63
281.25
468.75

640.00
300.00
550.00
1,490.00

1,133.33
126.67
1,260.00

1.00
1.00

1,133.33
126.67
1,260.00

3,500.00
400.00
3,900.00

1,093.75
125.00

1,500.00
150.00
1,650.00

416.67
1,168.33
1,585.00

1.00
1.00

416.67
1,168.33
1,585.00

1,150.00
4,931.00
6,081.00

359.38
1,540.94

360.00
1,540.00
1,900.00

4,123.48

14,431.00

4,152.83

991.52

REA

24%

5,040.00

COEF. RIESGO
1.00
1.00
1.00
0.90

RIESGO

AO 03

T.C. SP
3.5
31.43
85.71
857.14
971.43

SP02

32.00
120.00
1,800.00
2,340.00

110.00
300.00
3,000.00
3,400.00

4,292.00

6,810.00

1,800.00
-850.00
225.00
315.00
1,490.00

8,000.00
-3,000.00
500.00
1,000.00
6,500.00

5,782.00

13,310.00

1.00
0.90
1.00

640.00
270.00
550.00
1,460.00

2,000.00
1,000.00
596.00
3,596.00

571.43
285.71
170.29

571.43
285.00
550.00
1,406.43

1.00
1.00

1,500.00
150.00
1,650.00

3,500.00
500.00
4,000.00

1,000.00
142.86

1,000.00
150.00
1,150.00

1.00
1.00

360.00
1,540.00
1,900.00

1,510.00
4,204.00
5,714.00

431.43
1,201.14

360.00
1,540.00
1,900.00

5,010.00

13,310.00

0.90
1.00
0.90
0.90

772.00

15%

32.00
250.00
1,500.00
2,000.00
3,782.00

2,285.71
-857.14
142.86
285.71

2,000.00
-850.00
250.00
500.00
1,900.00

5,682.00

4,456.43

COEF. RIESGO
1.00
1.00
1.00
0.90

RIESGO
32.00
250.00
1,500.00
1,800.00
3,582.00

0.90
1.00
0.80
1.00

1,800.00
-850.00
200.00
500.00
1,650.00

5,232.00

1.00
0.90
1.00

571.43
256.50
550.00
1,377.93

1.00
1.00

1,000.00
150.00
1,150.00

1.00
1.00

360.00
1,540.00
1,900.00

4,427.93

804.07

18%

AO 01
Activo Corriente
Caja
Valores Negociables
Cuentas por Cobrar
inventarios
Existencias por recibir
Total Activo Corriente
Maquinaria y Equipo
Depreciacin Acumulada
Goodwill
Otros Activos
Total Activo No Corriente

TOTAL ACTIVO

90.00
308.00
2,800.00
3,200.00

T.C. FW
3.008823529
29.91
102.37
930.60
1,063.54

6,398.00
7,000.00
-2,400.00
540.00
920.00
6,060.00

2,326.49
-797.65
179.47
305.77

12,458.00

Pasivo Corriente
Cuentas por pagar
impuestos por pagar
Deuda por pagar al CP
Total Pasivo Corriente

1,980.00
880.00
1,063.00
3,923.00

658.06
292.47
353.29

Deudas LP
Provisin BBSS
Total pasivo no corriente

3,400.00
380.00
3,780.00

1,130.01
126.30

1,250.00
3,505.00
4,755.00

415.44
1,164.91

Capital Social
Utilidades Retenidas
Total Patrimonio

Total Pasivo y Patrimonio

12,458.00

SP01
30.00
105.00
1,500.00
2,500.00

COEF. RIESGO
1.00
1.00
0.80
0.70

4,135.00
2,000.00
-800.00
200.00
500.00
1,900.00

0.90
1.00
0.80
0.80

6,035.00

RIESGO

AO 02

30.00
105.00
1,200.00
1,750.00

100.00
320.00
3,970.00
3,770.00

3,085.00

8,160.00

1,800.00
-800.00
160.00
400.00
1,560.00

7,500.00
-2,700.00
520.00
950.00
6,270.00

4,645.00

14,430.00

T.C. FW
3.209393346
31.16
99.71
1,236.99
1,174.68

SP02
32.00
120.00
1,800.00
2,600.00
4,552.00

2,336.89
-841.28
162.02
296.01

2,000.00
-850.00
250.00
350.00
1,750.00

6,302.00

660.00
293.50
354.33
1,307.83

1.00
0.80
1.00

660.00
234.80
354.33
1,249.13

2,050.00
900.00
1,500.00
4,450.00

638.75
280.43
467.38

640.00
300.00
550.00
1,490.00

1,133.33
126.67
1,260.00

1.00
1.00

1,133.33
126.67
1,260.00

3,500.00
400.00
3,900.00

1,090.55
124.63

1,500.00
150.00
1,650.00

416.67
1,168.33
1,585.00

1.00
1.00

416.67
1,168.33
1,585.00

1,150.00
4,931.00
6,081.00

358.32
1,536.43

360.00
1,540.00
1,900.00

4,094.13

14,431.00

4,152.83

550.87

REA

13%

5,040.00

COEF. RIESGO
1.00
1.00
1.00
0.80

RIESGO

AO 03

T.C. FW
3.506849315
31.37
85.55
855.47
969.53

SP02

32.00
120.00
1,800.00
2,080.00

110.00
300.00
3,000.00
3,400.00

4,032.00

6,810.00

1,800.00
-850.00
200.00
280.00
1,430.00

8,000.00
-3,000.00
500.00
1,000.00
6,500.00

5,462.00

13,310.00

1.00
0.80
1.00

640.00
240.00
550.00
1,430.00

2,000.00
1,000.00
596.00
3,596.00

570.31
285.16
169.95

571.43
285.00
550.00
1,406.43

1.00
1.00

1,500.00
150.00
1,650.00

3,500.00
500.00
4,000.00

998.05
142.58

1,000.00
150.00
1,150.00

1.00
1.00

360.00
1,540.00
1,900.00

1,510.00
4,204.00
5,714.00

430.59
1,198.80

360.00
1,540.00
1,900.00

4,980.00

13,310.00

0.90
1.00
0.80
0.80

482.00

10%

32.00
250.00
1,500.00
2,000.00
3,782.00

2,281.25
-855.47
142.58
285.16

2,000.00
-850.00
250.00
500.00
1,900.00

5,682.00

4,456.43

COEF. RIESGO
1.00
1.00
1.00
0.80

RIESGO
32.00
250.00
1,500.00
1,600.00
3,382.00

0.90
1.00
0.80
1.00

1,800.00
-850.00
200.00
500.00
1,650.00

5,032.00

1.00
0.80
1.00

571.43
228.00
550.00
1,349.43

1.00
1.00

1,000.00
150.00
1,150.00

1.00
1.00

360.00
1,540.00
1,900.00

4,399.43

632.57

14%