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Odinsa SA Y Subsidiarias

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Odinsa SA Y Subsidiarias Odinsa S.A. y subsidiarias Estados financieros consolidados al 31 de diciembre de 2019 CONTENIDO Estados consolidados de situación financiera ............................................................................................... 5 Estados consolidados de resultados ............................................................................................................. 8 Estados consolidados de otro resultado integral ........................................................................................... 9 Estados consolidados de flujos de efectivo ................................................................................................. 12 Notas a los estados financieros consolidados ............................................................................................. 14 NOTA 1: Entidad que reporta ....................................................................................................................... 14 NOTA 2: Negocio en marcha ........................................................................................................................ 15 NOTA 3: Normas emitidas por IASB ............................................................................................................. 15 3.1 Incorporadas en Colombia .......................................................................................................................................... 15 3.1.1 Incorporadas en Colombia a partir del 1° de enero de 2018 – Decretos 2496 de 2015 y 2131 de 2016 ...... 15 3.2. Emitidas por el IASB no incorporadas en Colombia .................................................................................................. 22 NOTA 4: Bases de preparación de los estados financieros consolidados ..................................................... 23 4.1 Marco técnico normativo ............................................................................................................................................. 23 4.2 Bases de medición ....................................................................................................................................................... 23 4.3 Moneda funcional y de presentación .......................................................................................................................... 23 4.4 Uso de estimaciones y juicios ...................................................................................................................................... 24 4.5. Datos clave de incertidumbre en las estimaciones .................................................................................................. 26 NOTA 5: Políticas contables significativas .................................................................................................... 27 5.1 Bases de Consolidación ............................................................................................................................................... 27 5.2 Moneda extranjera ....................................................................................................................................................... 32 5.3. Instrumentos Financieros ........................................................................................................................................... 33 5.4 Propiedades, planta y equipo ...................................................................................................................................... 36 5.5 Activos intangibles y plusvalía ..................................................................................................................................... 38 5.6 Propiedades de Inversión ............................................................................................................................................ 39 5.7 Acuerdo de Concesión .................................................................................................................................................. 40 5.8 Inventarios .................................................................................................................................................................... 40 5.9 Arrendamiento .............................................................................................................................................................. 41 5.10 Deterioro de instrumentos financieros ..................................................................................................................... 41 5.11 Deterioro de activos no financieros .......................................................................................................................... 42 5.12 Activos del grupo clasificados como mantenidos para la venta – Operaciones discontinuas .............................. 42 5.13 Beneficios a los empleados ....................................................................................................................................... 43 5.14 Provisiones ................................................................................................................................................................. 44 5.15 Capital social / acciones comunes ........................................................................................................................... 44 5.16 Ingresos ...................................................................................................................................................................... 44 5.17 Impuesto a las ganancias ................................................................................................................................. 46 5.18 Ganancia por acción .......................................................................................................................................... 48 5.19 Información financiera por segmentos ..................................................................................................................... 48 5.20 Materialidad ............................................................................................................................................................. 48 5.21 Estado de Flujo de Efectivo ...................................................................................................................................... 48 NOTA 6: Determinación valores razonables ................................................................................................. 49 NOTA 7: Efectivo y equivalentes de efectivo ................................................................................................ 50 NOTA 8: Instrumentos financieros ............................................................................................................... 52 8.1 Gestión de riesgo de capital ........................................................................................................................................ 52 8.2 Categorías de instrumentos financieros ..................................................................................................................... 52 8.3 Objetivos de la gestión de riesgo financiero ............................................................................................................... 53 8.4 Garantías colaterales ................................................................................................................................................... 57 8.5 Valor razonable de activos y pasivos financieros ....................................................................................................... 57 8.6 Conciliación entre cambios en los pasivos y flujos de efectivo que surgen de actividades de financiación.......... 59 NOTA 9: Cuentas comerciales y otras cuentas por cobrar ............................................................................ 60 NOTA 10: Inventarios, Neto ......................................................................................................................... 63 NOTA 11. Impuesto a las ganancias ........................................................................................................... 64 11.1 Impuesto a las ganancias reconocido en el resultado del período ......................................................................... 64 11.2 Impuesto a las ganancias reconocido directamente en el patrimonio y otro resultado integral .......................... 66 11.3 Activos y pasivos del impuesto corriente y saldos de impuestos diferidos ............................................................ 67 11.4 Diferencias temporarias deducibles no reconocidas, pérdidas fiscales no utilizadas y créditos fiscales no utilizados 69 NOTA 12: Gastos pagados por anticipado y otros activos no financieros ..................................................... 72 NOTA 13: Activos mantenidos para la venta ................................................................................................ 72 NOTA 14: Intangibles, neto .......................................................................................................................... 73 NOTA 15: Activos y pasivos por derecho de uso propiedades, planta y equipo ............................................. 75 15.1 Arrendamientos como arrendatario .......................................................................................................................... 75 15.2 Arrendamientos como arrendadores .......................................................................................................................
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