{"id":4671,"date":"2024-01-09T11:14:01","date_gmt":"2024-01-09T15:14:01","guid":{"rendered":"https:\/\/www.vouga.com.py\/?p=4671"},"modified":"2024-01-09T11:14:01","modified_gmt":"2024-01-09T15:14:01","slug":"la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion","status":"publish","type":"post","link":"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/","title":{"rendered":"The Superintendency of Securities approves the Unique Chart of Accounts and the Manual of Accounting Records for brokerage firms and investment fund management companies."},"content":{"rendered":"<p>Through Resolution SV. SG. No. 030 dated December 26, 2023, the Superintendency of Securities (\"SIV\") approved the Unique Chart of Accounts (\"PUC\") and the Manual of Accounting Records for mandatory use by brokerage firms and investment fund management companies. These are detailed in Annexes I and II, respectively.<\/p>\n\n\n\n<p>The PUC will become effective on January 1, 2024. Consequently, the financial statements for the first quarter of the year 2024 are required to incorporate the detailed records of operations in accordance with the PUC.<\/p>\n\n\n\n<p>Additionally, it is clarified that the mere listing of operations in the PUC does not authorize its validity. Therefore, in case of new transactions, brokerage firms and investment fund management companies must obtain prior approval from the SIV.<\/p>\n\n\n\n<p>The Sectors specified in the PUC are: (i) Assets; (ii) Liabilities; (iii) Net Equity; (iv) Contingency; (v) Off-Balance Sheet Accounts; (vi) Income; and (vii) Expenses.<\/p>\n\n\n\n<p>In Annex II of the Resolution, the Manual of Accounting Records defines each Sector and Chapter that constitutes the PUC.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-space-between is-layout-flex wp-container-core-buttons-is-layout-5e5b46d1 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50 botonblog is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-vivid-red-color has-white-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2024\/01\/VOUGA-BF-SIV-Res.-30_23-ENG.pdf\" style=\"border-radius:0px\">Download<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante Resoluci\u00f3n SV. SG. N\u00b0 030 de fecha 26 de diciembre del 2023, la Superintendencia de Valores (\u201cSIV\u201d) aprob\u00f3 el Plan \u00danico de Cuentas (\u201cPUC\u201d) y el Manual de Cuentas Contables para uso obligatorio de las casas de bolsa y administradoras de fondos patrimoniales de inversi\u00f3n, los cuales se encuentran detallados en los Anexos I [&hellip;]<\/p>","protected":false},"author":6,"featured_media":4177,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"iawp_total_views":11,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La Superintendencia de Valores aprueba el Plan \u00danico de Cuentas y el Manual de Cuentas Contables para casas de bolsa y administradora de fondos patrimoniales de inversi\u00f3n - Vouga Abogados<\/title>\n<meta name=\"description\" content=\"Mediante Resoluci\u00f3n SV. SG. N\u00b0 030 de fecha 26 de diciembre del 2023, la Superintendencia de Valores (\u201cSIV\u201d) aprob\u00f3 el Plan \u00danico de Cuentas (\u201cPUC\u201d) y el Manual de Cuentas Contables para uso obligatorio de las casas de bolsa y administradoras de fondos patrimoniales de inversi\u00f3n, los cuales se encuentran detallados en los Anexos I y II, respectivamente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Superintendencia de Valores aprueba el Plan \u00danico de Cuentas y el Manual de Cuentas Contables para casas de bolsa y administradora de fondos patrimoniales de inversi\u00f3n - Vouga Abogados\" \/>\n<meta property=\"og:description\" content=\"Mediante Resoluci\u00f3n SV. SG. N\u00b0 030 de fecha 26 de diciembre del 2023, la Superintendencia de Valores (\u201cSIV\u201d) aprob\u00f3 el Plan \u00danico de Cuentas (\u201cPUC\u201d) y el Manual de Cuentas Contables para uso obligatorio de las casas de bolsa y administradoras de fondos patrimoniales de inversi\u00f3n, los cuales se encuentran detallados en los Anexos I y II, respectivamente.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vouga.com.py\/en\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/\" \/>\n<meta property=\"og:site_name\" content=\"Vouga Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-09T15:14:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2023\/07\/Vouga_ImagenWeb_3-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1366\" \/>\n\t<meta property=\"og:image:height\" content=\"594\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Contenido\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Contenido\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/\",\"url\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/\",\"name\":\"La Superintendencia de Valores aprueba el Plan \u00danico de Cuentas y el Manual de Cuentas Contables para casas de bolsa y administradora de fondos patrimoniales de inversi\u00f3n - Vouga Abogados\",\"isPartOf\":{\"@id\":\"https:\/\/www.vouga.com.py\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.vouga.com.py\/la-superintendencia-de-valores-aprueba-el-plan-unico-de-cuentas-y-el-manual-de-cuentas-contables-para-casas-de-bolsa-y-administradora-de-fondos-patrimoniales-de-inversion\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.vouga.com.py\/wp-content\/uploads\/2023\/07\/Vouga_ImagenWeb_3-1.png\",\"datePublished\":\"2024-01-09T15:14:01+00:00\",\"author\":{\"@id\":\"https:\/\/www.vouga.com.py\/#\/schema\/person\/381df812757210d75d91218e042a44a3\"},\"description\":\"Mediante Resoluci\u00f3n SV. 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