Translation of financial statements originally issued in Spanish – See Note 15 to the financial statements Signature Notes to the financial statements (continued) The financial statements for special purposes as of December 31, 2022 were approved by the Vice President of the Company in Peru in the first quarter of 2023. [...] Significant accounting practices and policies- The most important accounting principles and practices that have been applied in the recording of operations and the preparation of the financial statements for special purposes are the following: The amounts of the financial statements for special purposes are presented in historical soles on the dates of the transactions. [...] In the opinion of Executive Directorate, these estimates were made on the basis of their best knowledge of the relevant facts and circumstances at the date of preparation of the financial statements; however, the final results may differ from the estimates included in the financial statements. [...] (j) Subsequent events - Subsequent events at the end of the year that provide additional information about the status of assets and liabilities of the institution at the date of the statement of assets and liabilities (adjustment events) are included in the special purposes financial statements. [...] Institutional Equity The institutional equity of the institution consists of the total amount of the transfers received from its parent company for the amount of S/46,887,301 as of December 31, 2023 (S/39,237,227 as of December 31, 2022); as well as the accumulated losses resulting from the operating expenses of the periods for the amount to S/46,695,881 as of December 31, 2023 (S/38,883,677 as of.
- Pages
- 21
- Published in
- United States of America
Table of Contents
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 1
- Oceana Inc. Peru Representative Branch 1
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 2
- Oceana Inc. Peru Representative Branch 2
- Financial Statements for special purposes for the years 2023 and 2022 together with the Independent Auditors Report 2
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 3
- Report of Independent Auditors 3
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 4
- Report of Independent Auditors 4
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 5
- Report of Independent Auditors 5
- - Evaluate the appropriateness of the accounting policies used and the reasonableness of the accounting estimates and related disclosures made by Management. 5
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 6
- Report of Independent Auditors 6
- Countersigned by Percy Zarria Partner in charge C.P.C.A. Register N C37450 6
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 7
- Oceana Inc. Peru Representative Branch 7
- Statement of assets liabilities and institutional equity for special purposes 7
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 8
- Oceana Inc. Peru Representative Branch 8
- Statement of income and expenses for special purposes 8
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 9
- Oceana Inc. Peru Representative Branch 9
- Statement of changes in institutional equity for special purposes 9
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 10
- Oceana Inc. Peru Representative Branch 10
- Statement of cash flow for special purposes 10
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements 11
- Oceana Inc. Peru Representative Branch 11
- Notes to the financial statements for special purposes 11
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 12
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 13
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 14
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 15
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 16
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 17
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 18
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 19
- Translation of financial statements originally issued in Spanish See Note 15 to the financial statements Notes to the financial statements 20
