Normativa Actual NIIF 16

Año Diferencia
Valores Gasto de alquiler Amortización Valor actual Gasto Financiero Gasto anual imputado
Tasa de actualización 2% 1 70,000,000.00 62,878,095.04 68,627,450.98 1,372,549.02 64,250,644.06 5,749,355.94
Número de pagos 10 2 70,000,000.00 62,878,095.04 67,281,814.69 2,718,185.31 65,596,280.36 4,403,719.64
Importe de cada pago 70,000,000.00 3 70,000,000.00 62,878,095.04 65,962,563.42 4,037,436.58 66,915,531.63 3,084,468.37
4 70,000,000.00 62,878,095.04 64,669,179.82 5,330,820.18 68,208,915.22 1,791,084.78
Importe a pagar 700,000,000.00 5 70,000,000.00 62,878,095.04 63,401,156.69 6,598,843.31 69,476,938.36 523,061.64
Valor actual 628,780,950.44 6 70,000,000.00 62,878,095.04 62,157,996.75 7,842,003.25 70,720,098.29 -720,098.29
7 70,000,000.00 62,878,095.04 60,939,212.50 9,060,787.50 71,938,882.54 -1,938,882.54
8 70,000,000.00 62,878,095.04 59,744,325.98 10,255,674.02 73,133,769.06 -3,133,769.06
9 70,000,000.00 62,878,095.04 58,572,868.61 11,427,131.39 74,305,226.43 -4,305,226.43
10 70,000,000.00 62,878,095.04 57,424,380.99 12,575,619.01 75,453,714.05 -5,453,714.05
Totales 700,000,000.00 628,780,950.44 628,780,950.44 71,219,049.56 700,000,000.00 0.00

CUENTA Debe Haber

GASTO ARRENDAMIENTO 60,939,213
GASTO FINANCIERO 9,060,787
EFECTIVO 70,000,000
SUMAS IGUALES 70,000,000 70,000,000
 Normativa Actual NIIF 16
Año Diferencia
Valores Gasto de alquiler Valor actual Gasto Financiero Gasto anual imputado
Tasa de actualización 1 1,000,000.00 1,000,000.00 0.00 1,000,000.00 0.00
Número de pagos 1 Totales 1,000,000.00 1,000,000.00 0.00 1,000,000.00 0.00
Importe de cada pago 1,000,000.00

Importe a pagar 1,000,000.00

Valor actual 1,000,000.00

CUENTA Debe Haber

GASTO ARRENDAMIENTO 1,000,000
EFECTIVO 1,000,000
SUMAS IGUALES 1,000,000 1,000,000
 Normativa Actual NIIF 16
Año Diferencia
Valores Gasto de alquiler Amortización Valor actual Gasto Financiero Gasto anual imputado
Tasa de actualización 2% 1 5,000,000.00 3,940,401.17 4,901,960.78 98,039.22 4,038,440.38 961,559.62
Número de pagos 24 2 5,000,000.00 3,940,401.17 4,805,843.91 194,156.09 4,134,557.26 865,442.74
Importe de cada pago 5,000,000.00 3 5,000,000.00 3,940,401.17 4,711,611.67 288,388.33 4,228,789.49 771,210.51
4 5,000,000.00 3,940,401.17 4,619,227.13 380,772.87 4,321,174.04 678,825.96
Importe a pagar 120,000,000.00 5 5,000,000.00 3,940,401.17 4,528,654.05 471,345.95 4,411,747.12 588,252.88
Valor actual 94,569,628.02 6 5,000,000.00 3,940,401.17 4,439,856.91 560,143.09 4,500,544.26 499,455.74
7 5,000,000.00 3,940,401.17 4,352,800.89 647,199.11 4,587,600.27 412,399.73
8 5,000,000.00 3,940,401.17 4,267,451.86 732,548.14 4,672,949.31 327,050.69
9 5,000,000.00 3,940,401.17 4,183,776.33 816,223.67 4,756,624.84 243,375.16
10 5,000,000.00 3,940,401.17 4,101,741.50 898,258.50 4,838,659.67 161,340.33
CONTABILIZACIONES ABAJO 11 5,000,000.00 3,940,401.17 4,021,315.20 978,684.80 4,919,085.97 80,914.03
12 5,000,000.00 3,940,401.17 3,942,465.88 1,057,534.12 4,997,935.29 2,064.71
13 5,000,000.00 3,940,401.17 3,865,162.63 1,134,837.37 5,075,238.54 -75,238.54
14 5,000,000.00 3,940,401.17 3,789,375.12 1,210,624.88 5,151,026.04 -151,026.04
15 5,000,000.00 3,940,401.17 3,715,073.65 1,284,926.35 5,225,327.52 -225,327.52
16 5,000,000.00 3,940,401.17 3,642,229.07 1,357,770.93 5,298,172.10 -298,172.10
17 5,000,000.00 3,940,401.17 3,570,812.81 1,429,187.19 5,369,588.35 -369,588.35
18 5,000,000.00 3,940,401.17 3,500,796.87 1,499,203.13 5,439,604.29 -439,604.29
19 5,000,000.00 3,940,401.17 3,432,153.80 1,567,846.20 5,508,247.37 -508,247.37
20 5,000,000.00 3,940,401.17 3,364,856.67 1,635,143.33 5,575,544.50 -575,544.50
21 5,000,000.00 3,940,401.17 3,298,879.08 1,701,120.92 5,641,522.08 -641,522.08
22 5,000,000.00 3,940,401.17 3,234,195.18 1,765,804.82 5,706,205.99 -706,205.99
23 5,000,000.00 3,940,401.17 3,170,779.59 1,829,220.41 5,769,621.58 -769,621.58
24 5,000,000.00 3,940,401.17 3,108,607.44 1,891,392.56 5,831,793.73 -831,793.73
Totales 120,000,000.00 94,569,628.02 94,569,628.02 25,430,371.98 120,000,000.00 0.00

CUENTA Debe Haber

Gasto por Arrendamiento y cánones 5,000,000
Tesorería/Acreedores varios 5,000,000
SUMAS IGUALES 5,000,000 5,000,000

CUENTA Debe Haber

Inmovilizado material (construcc.) 94,569,628
Acreedores por arrendamiento l/p 89,667,667
Acreedores por arrendamiento c/p 4,901,961
SUMAS IGUALES 94,569,628 94,569,628

CUENTA Debe Haber

Gasto por Dotación amortización 3,940,401
Amortización Acumulada inmovilizado 3,940,401
SUMAS IGUALES 3,940,401 3,940,401

CUENTA Debe Haber

Acreedores por arrendamiento c/p 3,865,163
Gastos financieros 1,134,837
Tesorería/Acreedores varios 5,000,000
SUMAS IGUALES 5,000,000 5,000,000