Apuntes y consideraciones sobre la conversión del capital social de una sociedad peruana de soles a moneda extranjera

• Autor: Pérez Caruajulca, Miguel Ángel
• Formato: artículo
• Fecha de Publicación: 2024
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/202900
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/29954/26910; https://doi.org/10.18800/dys.202402.005
• Nivel de acceso: acceso abierto
• Materia: Share Capital Conversion; Peruvian companies; Foreign Currency; Peruvian Corporate Law; Foreign Investment; Exchange Rate Risk; Foreign Currency Accounting; Mitigation Strategies; Financial Statements; Conversión del Capital Social; Sociedades Comerciales peruanas; Moneda Extranjera; Derecho Societario Peruano; Inversión Extranjera; Riesgo Cambiario; Contabilidad en Moneda Extranjera; Estrategias de Mitigación; Estados Financieros; https://purl.org/pe-repo/ocde/ford#5.05.00

The article examines the conversion of the share capital of a peruvian company from soles to foreign currency, highlighting its legal, economic, and financial implications. It analyzes the function of share capital, the general rule of its expression in national currency, and the exceptions that allow its expression in foreign currency. Also, the requirements for this conversion are detailed, including the need for administrative authorization and its connection to accounting in foreign currency. Additionally, the reasons for this conversion are discussed, such as the protection of foreign investment, mitigation of exchange rate risk, and attraction of international financing. The article concludes with an analysis of the financial implications and strategies for managing exchange rate risk that can be applied to companies that decide to convert their capital stock to foreign currency.