Estados Financieros, (Inglés, Español) - Túnel San Cristóbal

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Table of Contents 1. GENERAL INFORMATION 2. BASES OF PRESENTATION AND ACCOUNTING POLICIES 2.1 Bases of Presentation 5 a) Accounting standards applied b) Changes in the accounting standard c) New accounting standards d) Responsibility for the information and estimations made 2.2 Main accounting criteria applied a) Accounting period b) Conversion basis c) Functional currency d) Intangible assets other than goodwill e) Property, plant and equipment f) Depreciation g) Deterioration of non-financial assets h) Financial leases i) Financial assets j) Financial liabilities k) Derivative financial instruments l) Provisions and contingent liabilities m) Employee benefits n) Income tax and deferred taxes o) Income Recognition p) Earnings per share q) Information on the environment r) Cash flow statement s) Financing costs t) Classification of balances into current and non-current u) Commercial accounts payable and other accounts payable 146 147 147 147 147 147 148 149 149 149 149 149 150 151 151 151 152 152 152 153 153 153 154 154 154 154 155 155 155 3. CASH AND CASH EQUIVALENT 4. FINANCIAL INSTRUMENTS 4.1 Policies on Financial Instruments a) Hedge instruments b) Trade debtors and other accounts receivable c) Bad debt d) Investments in short-term financial instruments e) Financial assets f) Financial liabilities 4.2 Financial Risk Management a) Interest rate risk b) Exchange rate risk c) Credit risk d) Liquidity risk 4.3 Classes of financial instruments in effect 5. TRADE DEBTORS AND OTHER ACCOUNTS RECEIVABLE, CURRENT 6. INFORMATION TO BE DISCLOSED ABOUT RELATED PARTIES a)Accounts receivable from related companies b)Accounts payable to related companies c) Transacctions 7. INTANGIBLE ASSETS OTHER THAN GOODWILL 164 a) General information 164 b) Balances 164 c) Movement of intangible assets other than goodwill165 d) Insurance 165 8. PROPERTY, PLANT AND EQUIPMENT 144 155 157 157 157 158 158 158 158 159 159 159 160 160 160 160 161 162 163 163 163 166
Table of Contents 9. DETERIORATION IN THE VALUE OF ASSETS 10. PROVISIONS AND CONTINGENT LIABILITIES a) Provisions b) Contingent liabilities i) Lawsuits and other legal action ii) Other contingencies 11. OTHER NON-FINANCIAL CURRENT LIABILITIES 12. GUARANTEES AND RESTRICTIONS a) Direct Guarantees b) Restrictions c) Bank Bonds 13. NON-CURRENT LIABILITIES 14. NET EQUITY 15. ORDINARY INCOME 16.OPERATING INCOME AND OPERATING AND MAINTENANCE COSTS 17. LEASES a) Financial leases b) Operating leases 18. EMPLOYEE BENEFITS 168 168 168 168 168 169 169 169 169 171 171 172 173 174 175 175 175 175 176 176 19. EFFECT OF VARIATIONS IN THE EXCHANGE RATE, FOREIGN CURRENCY AND INDEXATION UNITS 20. OTHER CURRENT AND NON-CURRENT FINANCIAL LIABILITIES a) Current financial liabilities b) Non-current financial liabilities c) Detail of financial instruments in force d) Effect on results 21. INCOME TAX AND DEFERRED TAXES 22. EARNINGS PER SHARE 23. BUSINESS SEGMENTS 24. ENVIRONMENT 25. SERVICE CONCESSION ARRANGEMENTS 25.1 Classification of the Agreement 25.2 Characteristics of the Concession Contract 25.3 Supplementary Agreements a) Supplementary Agreement No. 1 b) Modifications to the concession contract by way of MOP Supreme Decree No. 514 c) Ad Referendum Agreement No. 1 d) Supplementary Agreement No. 2 e) Ad Referendum Agreement No. 2 f) Ad Referendum Agreement No. 3 26. EVENTS OCCURRED SUBSEQUENT TO THE DATE OF THE STATEMENTS OF FINANCIAL POSITION 145 180 180 180 181 182 183 186 187 187 187 187 188 192 192 193 194 195 195 198 199
Page 1 and 2:
ESTADOS FINANCIEROS Financial State
Page 3 and 4:
INFORME DE LOS AUDITORES INDEPENDIE
Page 5 and 6:
SOCIEDAD CONCESIONARIA TÚNEL SAN C
Page 7 and 8:
SOCIEDAD CONCESIONARIA TUNEL SAN CR
Page 9 and 10:
Índice 1. INFORMACIÓN GENERAL 2.
Page 11 and 12:
SOCIEDAD CONCESIONARIA TÚNEL SAN C
Page 13 and 14:
Las siguientes nuevas normas e inte
Page 15 and 16:
La IFRIC (ó CINIIF - Comité de In
Page 17 and 18:
i) Activos financieros Las inversio
Page 19 and 20:
En cada cierre contable se revisan
Page 21 and 22: El detalle por cada concepto de efe
Page 23 and 24: • Cada vez que se autorice a oper
Page 25 and 26: ) Riesgo de tipo de cambio Consiste
Page 27 and 28: Riesgo de crédito Los deudores com
Page 29 and 30: 7. ACTIVO INTANGIBLE DISTINTO DE LA
Page 31 and 32: 8. PROPIEDADES, PLANTA Y EQUIPO Las
Page 33 and 34: 9. DETERIORO DEL VALOR DE LOS ACTIV
Page 35 and 36: 4) Prohibición de gravar, enajenar
Page 37 and 38: 13. PASIVOS NO CORRIENTES El detall
Page 39 and 40: Los ajustes que dieron origen a la
Page 41 and 42: 18. BENEFICIOS A LOS EMPLEADOS La S
Page 43 and 44: c) Detalle de activos y pasivos por
Page 45 and 46: 20. OTROS PASIVOS FINANCIEROS CORRI
Page 47 and 48: c) Detalle de instrumentos financie
Page 49 and 50: La Sociedad no ha constituido provi
Page 51 and 52: 22. GANANCIA POR ACCIÓN El benefic
Page 53 and 54: En cuanto a las disposiciones espec
Page 55 and 56: 5. Obligaciones del concesionario a
Page 57 and 58: El MOP autorizó la puesta en servi
Page 59 and 60: Etapa 2: Consideró la operación d
Page 61 and 62: 1. Las obras de este proyecto se in
Page 63 and 64: 11. Al 31 de diciembre de 2011 el M
Page 65 and 66: 12. FINANCIAL STATEMENTS ENGLISH CO
Page 67 and 68: FINANCIAL POSITION STATEMENT AT DEC
Page 69 and 70: SOCIEDAD CONCESIONARIA TÚNEL SAN C
Page 71: SOCIEDAD CONCESIONARIA TÚNEL SAN C
Page 75 and 76: 2. BASES OF PRESENTATION AND ACCOUN
Page 77 and 78: 2.2 Main accounting criteria applie
Page 79 and 80: f) Depreciation The main useful lif
Page 81 and 82: • There must be a file in place f
Page 83 and 84: s) Financing costs The costs from l
Page 85 and 86: 4. FINANCIAL INSTRUMENTS 4.1 Polici
Page 87 and 88: • Held-to-maturity investments: T
Page 89 and 90: 5. TRADE DEBTORS AND OTHER ACCOUNTS
Page 91 and 92: The balances and transactions with
Page 93 and 94: c) Movement of intangible assets ot
Page 95 and 96: The concept “Other increases (dec
Page 97 and 98: 2.- Matter: Complaint filed for the
Page 99 and 100: 12) Agreement of Subordination in C
Page 101 and 102: 14. NET EQUITY The Company’s capi
Page 103 and 104: 16. OPERATING INCOME AND OPERATING
Page 105 and 106: ) Detail of indexation units:  
Page 107 and 108: Details of financial liabilities in
Page 109 and 110: ) Non-current financial liabilities
Page 111 and 112: d) Effect on results Financial cost
Page 113 and 114: i) Reconciliation of the accounting
Page 115 and 116: 23. BUSINESS SEGMENTS The Company d
Page 117 and 118: The works executed are stipulated i
Page 119 and 120: i) The Successful Bidder or the Con
Page 121 and 122: As a result of the new works, the t
Page 123 and 124:
• Performance of the project work
Page 125 and 126:
6. The Resolution establishes and i
Page 127:
The entire calculation procedure wi
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Estados Financieros, (Inglés, Español) - Túnel San Cristóbal

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