{"id":4919,"date":"2023-11-10T10:17:19","date_gmt":"2023-11-10T15:17:19","guid":{"rendered":"https:\/\/habitudes.co\/?p=4919"},"modified":"2024-04-28T04:17:00","modified_gmt":"2024-04-28T09:17:00","slug":"insight-21","status":"publish","type":"post","link":"https:\/\/habitudes.co\/2023\/11\/10\/insight-21\/","title":{"rendered":"Informe de variaci\u00f3n de tasas de descuento para valoraci\u00f3n actuarial de beneficios a empleados a Diciembre de 2023"},"content":{"rendered":"

Para las valoraciones actuariales de beneficios a empleados a Diciembre de 2023, se espera que las condiciones actuales de mercado causen un incremento generalizado en el monto de los pasivos actuariales u Obligaciones por Beneficios Definidos (OBDs). El monto de estos incrementos depende de la naturaleza de los planes, y los efectos m\u00e1s pronunciados se observar\u00e1n en los planes de m\u00e1s largo plazo (con duraciones m\u00e1s grandes). En la Tabla 1 mostramos el incremento aproximado en los pasivos para diferentes tipos de beneficios.<\/p>\n

<\/p>\n

Se puede observar que para los beneficios con duraciones m\u00e1s bajas las variaciones van del 2.03% al 8.76%, mientras que para los beneficios con duraciones m\u00e1s altas, las variaciones pueden estar alrededor del 12.64%.<\/p>\n

Estos incrementos se presentan por el efecto inverso que tienen las tasas de inter\u00e9s en el c\u00e1lculo de los pasivos actuariales. Con corte a octubre de 2023 se puede encontrar que en promedio, con respecto a diciembre de 2022, las tasas de descuento han presentado una variaci\u00f3n absoluta de -1.58%. La comparaci\u00f3n entre la curva TES de octubre de 2023 y la de diciembre de 2022 se puede observar en la Figura 1. En la Figura 2 mostramos c\u00f3mo han evolucionado las tasas de descuento desde 2019 hasta este mes para c\u00e1lculos actuariales dadas diversas duraciones, en comparaci\u00f3n con la inflaci\u00f3n anual.<\/p>\n

<\/p>\n

*El efecto que se muestra en la Tabla 1 es un efecto aproximado, estimado por medios matem\u00e1ticos. Una medici\u00f3n m\u00e1s exacta depender\u00e1 de las condiciones de cada beneficio. Para conocer este efecto y estar preparado para su posible impacto en los estados financieros de final de a\u00f1o, puede comunicarse con nosotros en contactenos@habitudes.co<\/a>.<\/h4>\n","protected":false},"excerpt":{"rendered":"

Para las valoraciones actuariales de beneficios a empleados a Diciembre de 2023, se espera que las condiciones actuales de mercado causen un incremento generalizado en el monto de los pasivos actuariales u Obligaciones por Beneficios Definidos (OBDs). El monto de estos incrementos depende de la naturaleza de los planes, y los efectos m\u00e1s pronunciados se […]<\/p>\n","protected":false},"author":7,"featured_media":5810,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-valoraciones-actuariales"],"yoast_head":"\nInforme de variaci\u00f3n de tasas de descuento para valoraci\u00f3n actuarial de beneficios a empleados a Diciembre de 2023 -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/habitudes.co\/2023\/11\/10\/insight-21\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informe de variaci\u00f3n de tasas de descuento para valoraci\u00f3n actuarial de beneficios a empleados a Diciembre de 2023 -\" \/>\n<meta property=\"og:description\" content=\"Para las valoraciones actuariales de beneficios a empleados a Diciembre de 2023, se espera que las condiciones actuales de mercado causen un incremento generalizado en el monto de los pasivos actuariales u Obligaciones por Beneficios Definidos (OBDs). 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