Cálculo del Coeficiente de Estabilización de Referencia (CER)

Por medio de la resolución del Ministerio de Hacienda y Finanzas Públicas 5/2016, publicada en el Boletín Oficial del 13/01/16, se dispuso que para el cálculo del Coeficiente de Estabilización de Referencia (C.E.R.) previsto en el Artículo 4° del Decreto N° 214 de fecha 3 de febrero de 2002 y sus normas modificatorias y complementarias y en el Artículo 1° de la Ley N° 25.713, se utilizará la tasa de variación diaria obtenida de la evolución mensual del Índice de Precios al Consumidor de la Ciudad Autónoma de Buenos Aires (IPCBA) publicado por la Dirección General de Estadística y Censos de la Ciudad Autónoma de Buenos Aires para el mes de noviembre de 2015, tal como fija el Anexo que forma parte integrante de la resolución.

Resolución 5/2016

Metodología de Cálculo.

Bs. As., 12/01/2016

VISTO el Expediente N° S01:0007004/2016 del Registro del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS, las Leyes Nros. 25.561 y 25.713, los Decretos Nros. 214 de fecha 3 de febrero de 2002 y sus normas modificatorias y complementarias y 55 de fecha 7 de enero de 2016, las Resoluciones Nros. 47 de fecha 7 de febrero de 2002 del ex MINISTERIO DE ECONOMÍA y 35 de fecha 20 de febrero de 2014 del ex MINISTERIO DE ECONOMÍA Y FINANZAS PÚBLICAS, y

CONSIDERANDO:

Que es propósito fundamental del Gobierno Nacional, abordar las diversas y complejas contingencias declaradas por la Ley N° 25.561, prorrogada hasta el 31 de diciembre de 2017.

Que con la finalidad indicada, por el Artículo 4° del Decreto N° 214 de fecha 3 de febrero de 2002 y sus normas modificatorias y complementarias se dispuso la aplicación de un Coeficiente de Estabilización de Referencia (C.E.R.) a los depósitos y a las deudas referidos, respectivamente, en los Artículos 2°, 3°, 8° y 11 de dicho decreto.

Que, en el mismo sentido, el Artículo 1° de la Ley N° 25.713 establece que “a las obligaciones que en origen hubieran sido expresadas en DÓLARES ESTADOUNIDENSES u otra moneda extranjera y que hubieren sido transformadas en PESOS a partir de la sanción de la ley 25.561 o bien posteriormente, se les aplicará un Coeficiente de Estabilización de Referencia (C.E.R.) que se compondrá por la tasa de variación diaria obtenido de la evolución mensual del Índice de Precios al Consumidor (IPC) publicado por el Instituto Nacional de Estadística y Censos dependiente del Ministerio de Economía de la Nación…”, cuya metodología de cálculo se fija en el Anexo I de la misma.

Que, dicha metodología de cálculo es similar a la aprobada en el Anexo de la Resolución N° 47 de fecha 7 de febrero de 2002 del ex MINISTERIO DE ECONOMÍA.

Que por el Artículo 1° de la Resolución N° 35 de fecha 20 de febrero de 2014 del ex MINISTERIO DE ECONOMÍA Y FINANZAS PÚBLICAS se aclara que a partir de la fecha de su publicación en el Boletín Oficial, el Coeficiente de Estabilización de Referencia (C.E.R.) se compondrá por la tasa de variación diaria obtenida de la evolución mensual del Índice de Precios al Consumidor Nacional Urbano (IPC Nacional Urbano) publicado por el INSTITUTO NACIONAL DE ESTADÍSTICA Y CENSOS, organismo desconcentrado actuante en el ámbito del actualmente denominado MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS.

Que al asumir las nuevas autoridades del citado INSTITUTO NACIONAL DE ESTADÍSTICA Y CENSOS han verificado que existe una situación anómala en dicho Organismo que le impide, en la actualidad, brindar con regularidad el servicio a su cargo, suministrando información estadística suficiente y confiable en temas particularmente sensibles como precios al consumidor, producto bruto interno y comercio exterior, estimando que el proceso de reordenamiento interno habrá de demorar no menos de SEIS (6) meses.

Que tal como surge de los considerandos del Decreto N° 55 de fecha 7 de enero de 2016, la elaboración y difusión de estadísticas aporta a la gestión estatal y a las actividades particulares una herramienta imprescindible para la toma de decisiones y brinda a la opinión pública nacional e internacional información social y económica relevante para el conocimiento de la situación del país.

Que, en consecuencia, por el Artículo 1° del Decreto N° 55/16 se declaró en estado de emergencia administrativa al Sistema Estadístico Nacional (SEN) y a su órgano rector, el INSTITUTO NACIONAL DE ESTADÍSTICA Y CENSOS, organismo desconcentrado actuante en el ámbito del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS, hasta el 31 de diciembre de 2016.

Que el INSTITUTO NACIONAL DE ESTADÍSTICA Y CENSOS ha informado que los Índices de Precios al Consumidor de la Provincia de SAN LUIS y de la Ciudad Autónoma de Buenos Aires constituyen alternativas apropiadas en ausencia del Índice de Precios al Consumidor publicado por ese Instituto, atento que ambos índices tienen metodologías consistentes entre sí, cuentan con canastas representativas propias y a mediano plazo presentan variaciones porcentuales similares.

Que dado que la fecha de publicación de ambos índices se lleva a cabo con posterioridad al día 7 de cada mes, a efectos de adecuar la conformación del Coeficiente de Estabilización de Referencia (C.E.R.) para el mes de diciembre de 2015 resulta necesario establecer un período de empalme que vaya desde el 7 de diciembre de 2015 hasta el 25 de enero de 2016.

Que la Dirección General de Asuntos Jurídicos del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS ha tomado la intervención que le compete.

Que la presente medida se dicta en virtud de las facultades conferidas por el Artículo 17 del Decreto N° 214/02 y sus normas modificatorias y complementarias.

Por ello,

EL MINISTRO
DE HACIENDA Y FINANZAS PÚBLICAS
RESUELVE:

Artículo 1° — Dispónese que para el cálculo del Coeficiente de Estabilización de Referencia (C.E.R.) previsto en el Artículo 4° del Decreto N° 214 de fecha 3 de febrero de 2002 y sus normas modificatorias y complementarias y en el Artículo 1° de la Ley N° 25.713, se utilizará la tasa de variación diaria obtenida de la evolución mensual del Índice de Precios al Consumidor de la Ciudad Autónoma de Buenos Aires (IPCBA) publicado por la Dirección General de Estadística y Censos de la Ciudad Autónoma de Buenos Aires para el mes de noviembre de 2015, tal como fija el Anexo que forma parte integrante de la presente resolución.

Art. 2° — El Coeficiente de Estabilización de Referencia (C.E.R.) será informado por las autoridades del BANCO CENTRAL DE LA REPÚBLICA ARGENTINA.

Art. 3° — Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alfonso de Prat Gay.

ANEXO

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