Títulos de Participación en el Patrimonio (TPP)

• Autores: Baldeón, Francisco, Montes de Oca, Santiago
• Formato: artículo
• Fecha de Publicación: 2023
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/198920
• Enlace del recurso: https://revistas.pucp.edu.pe/index.php/themis/article/view/28354/26243; https://repositorio.pucp.edu.pe/index/handle/123456789/198920; https://doi.org/10.18800/themis.202302.002
• Nivel de acceso: acceso abierto
• Materia: Non-Stock Equity Instrument; Financing; Security; Financial instruments; Capital market; Título de Participación en el Patrimonio; Financiamiento; Título valor; Valor mobiliario; Instrumentos financieros; Mercado de capitales; https://purl.org/pe-repo/ocde/ford#5.05.01

This article studies the Non-Stock Equity Instrument, an equity financial instrument that grants its holder a specific participation in the results of the issuing company without granting the holder the status of shareholder, which, despite being expressly provided for in Peruvian law and in comparative law, has been forgotten in financial practice.The objective of this study is to understand the competitive advantages of the Non-Stock Equity Instrument for both issuers and holders, which make it a financial instrument to be considered in the capital market.