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CONTABILIDAD : Tratamiento Contable del Warrant y Certificado de Depósito
Enviado por fsolorzano el 23/6/2005 14:14:49 (45800 Lecturas) Noticia del mismo redactor
CONTABILIDAD

Tratamiento Contable del Warrant y el Certificado de Depósito

Estos documentos catalogados como Títulos Valores, son muy utilizados no solo en operaciones de importación con la aduana, sino también para operaciones de crédito, para lo cual primero empezaremos por los fundamentos teóricos, y luego como ya es costumbre, los casos prácticos con sus respectivos asientos contables, que es lo último que se debe hacer en toda transacción.

INTRODUCCIÓN:

El Warrant y el Certificado de deposito son expedidos única y exclusivamente por las Empresas llamadas “Almacenes Generales de Deposito”, Empresas que tienen que organizarse bajo la forma societaria de una sociedad anónima y se encuentran sometidas a la supervisión de la Superintendencia de Banca y Seguros.

Definiciones de Warrant: Documento que acredita que una mercadería este deposita en los muelles o almacenes a orden del tenedor de los documentos. El Warrant puede ser negociado o dejado en garantía con fines de crédito.

El Warrant comprueba la constitución de un crédito prendario sobre las mercaderías o bienes indicados en el Certificado de Depósito correspondiente.

El Warrant es un instrumento de crédito por el cual la Empresa de “Almacenes Generales de Deposito”, que lo emite reconoce haber recibido en deposito, de su legitimo propietario y por un plazo no mayor de un año, una determinada mercadería cuyo valor aproximado indica el Almacén.

Definición de Certificado de Depósito: Es aquel certificado que acredita la propiedad de las mercaderías o bienes depositados en el Almacén General de Depósito que lo emite.

¿Cual es la Diferencia entre Warrant y Certificado de Depósito?

El Warrant constituye una PRENDA (Garantía) sobre las mercaderías, también se puede decir que contiene una obligación de pago respaldada con la garantía prendaría que figura en el mismo Warrant; mientras que el Certificado de Depósito acredita la propiedad de las mercaderías.

Tratamiento Contable:

Se deberá utilizar las Cuentas de Orden, para el tratamiento de las mercaderías cuando tienen un Warrant, es una Garantía de tipo Prendaría, para garantizar los Créditos solicitado ante las Instituciones Financieras.

Si la mercadería esta en transito y no ingresa oficialmente al almacén de nuestra Empresa; entonces serán Existencias por Recibir, estando en garantía de algo, y a la par se utiliza cuentas de orden por el costo de la misma. No produciendo ninguna incidencia a nivel de resultados, es decir no genera ni utilidad ni pérdida.

CASO PRACTICO:

La Empresa, “El Pato Donald SAC”, tiene mercaderías depositadas en la Empresa Almacenera General de Depósito “En mi almacén se pierde todo SAA”.
“El Pato Donald SAC” decide solicitar un préstamo al Banco “Rico Mc Pato SAA” por un monto de S/.40,000, dicho Banco solicita a “El Pato Donald SAC” un Warrant para que garantice el préstamo solicitado, sabiendo el Banco que la Empresa “El Pato Donald SAC” dispone de mercadería valorizada por S/.90,000 en la Almacenera General de Depósito “En mi almacén se pierde todo SAA”.
La Almacenera nos cobrara el costo del servicio mas el IGV por los servicios que nos ofrece.

Tratamiento Contable
------------------- X -------------------
60 COMPRAS.........................90,000
.....601 Mercadería
40 TRIBUTOS X PAGAR...........17,100
.....401 Gob. Central
42........PROVEEDORES...............................107,100
............421 Fact x Pagar
x/x Provisión de la Compra
......del exterior.
------------------- X -------------------
28 EXISTENCIAS X RECIBIR....90,000
61........VARIACION DE EXISTENCIAS.............90,000
x/x Por la mercadería en Transito.
------------------- X -------------------
42 PROVEEDORES.................53,550
.....421 Fact x Pagar
10........CAJA Y BANCOS...............................53,550
............104 Cuenta Corriente
x/x Por el Pago Parcial del 50%
......de la mercadería.

Para contabilizar la mercadería entregada como garantía para el Banco, debemos solicitar a la Almacenera General de Depósito para que nos emita el “Warrant” el mismo que será entregado como Garantía al Banco.
------------------- X -------------------
02 BIENES EN GARANTIA........40,000
.....02.01 Garantía Prendaría
09........ CUENTAS DE ORDEN X CONTRA........40,000
............02 Bienes en Garantía
.................02.01 Garantía Prendaría
x/x Por el registro del Warrant como
......mercadería entregada en Garantía
......del préstamo solicitado al Banco
......“Rico Mc Pato SAA”
------------------- X -------------------
10 CAJA Y BANCOS...............40,000
.....104 Cuenta Corriente
46........CUENTAS X PAGAR DIVERSAS..........40,000
x/x Por el Préstamo que nos entrega
......el Banco “Rico Mc Pato SAA”.

Luego la Almacenera General de Depósito “En mi almacén se pierde todo SAA” nos emite su Factura por los servicios que nos ofrecieron al custodiar nuestra Mercadería que se encuentra en sus Depósitos.

------------------- X -------------------
63 SERVICIOS PREST/TERCER.....1,000
.....639 Otros Servicios
40 TRIBUTOS X PAGAR...............1,900
.....401 Gob. Central
42........PROVEEDORES..................................1,900
............421 Fact x Pagar
x/x Provisión de la Factura de la
......Empresa Almacenera por sus
......servicios prestados.
------------------- X -------------------
94 GASTOS DE ADMINISTRAC......1,000
79........CICC................................................1,000
x/x Por el destino del Gasto.
------------------- X -------------------
42 PROVEEDORES.......................1,900
.....421 Fact x Pagar
10........CAJA Y BANCOS...............................1,900
............104 Cuenta Corriente
x/x Por el Pago de la Factura a la Empresa
......Almacenera “En mi almacén se pierde
......todo SAA”

Finalmente cuando nuestra Empresa cumpla con pagar al Banco por el crédito solicitado, se procederá a extornar las cuentas de orden. De igual modo se procederá a anulara el Warrant donde figuraba la garantía a nombre del Banco.




FUENTE BIBLIOGRAFICA:


Comentarios a la Ley de Títulos y Valores
Ulises Montoya Manfredi

Financiamiento Empresarial – Garantías
Abraham Zambrano Sayaverde

Diccionario Contemporáneo
Revista Entrelíneas

Noticia anterior - Noticia siguiente Versión imprimible Enviar a un amigo Crea un documento PDF con la noticia


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