Por medio de la Resolución 152 del Ministerio de Hacienda y Finanzas Públicas de la Nación, publicada en el Boletín Oficial del 2804/2016, 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 Provincia de SAN LUIS publicado por la Dirección Provincial de Estadística y Censos de dicha provincia, para el mes de marzo de 2016, tal como fija el Anexo que forma parte integrante de la presente resolución.
A continuación el texto completo de la norma:
Resolución 152/2016
Metodología de Cálculo.
Bs. As., 26/04/2016
VISTO el Expediente N° S01:0007004/2016 del Registro del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS, 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. 5 de fecha 12 de enero de 2016, 17 de fecha 26 de enero de 2016, 45 de fecha 25 de febrero de 2016 y 100 de fecha 28 de marzo de 2016, todas del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS, y
CONSIDERANDO:
Que en virtud del estado de emergencia administrativa declarado por el Artículo 1° del Decreto N° 55 de fecha 7 de enero de 2016, y de lo establecido por el Artículo 1° de las Resoluciones Nros. 5 de fecha 12 de enero de 2016, 17 de fecha 26 de enero de 2016 y 45 de fecha 25 de febrero de 2016, todas del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS 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 utilizara 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 los meses de noviembre y diciembre de 2015 y enero de 2016 respectivamente, tal como fijan los Anexos que forman parte integrante de dichas normas.
Que por la Resolución N° 100 de fecha 28 de marzo de 2016 del MINISTERIO DE HACIENDA Y FINANZAS PÚBLICAS se dispuso que para el cálculo del Coeficiente de Estabilización de Referencia (C.E.R.) previsto por las normas citadas en el considerando anterior, se utilizara la tasa de variación diaria obtenida de la evolución mensual del Índice de Precios al Consumidor de la Provincia de SAN LUIS publicado por la Dirección Provincial de Estadística y Censos de dicha provincia, para el mes de febrero de 2016.
Que teniendo en cuenta que las razones que motivaron el dictado de las Resoluciones Nros. 5/16, 17/16, 45/16 y 100/16 ya referenciadas siguen vigentes, se debe determinar el índice aplicable para el cálculo del Coeficiente de Estabilización de Referencia (C.E.R.) correspondiente al período comprendido entre el 26 de abril y el 25 de mayo de 2016, ambas fechas inclusive.
Que de conformidad con lo informado por la SUBSECRETARÍA DE PROGRAMACIÓN MACROECONÓMICA de la SECRETARIA DE POLÍTICA ECONÓMICA Y PLANIFICACIÓN DEL DESARROLLO de esta Cartera, el Índice de Precios al Consumidor de la Provincia de SAN LUIS continúa representando más ajustadamente las variaciones de precios subyacentes en la economía nacional.
Que en ese sentido, se destaca que de los DOS (2) índices validados por el INSTITUTO NACIONAL DE ESTADÍSTICA Y CENSOS como alternativas apropiadas en ausencia del Índice publicado por dicho Instituto, el de la CIUDAD AUTÓNOMA DE BUENOS AIRES sigue siendo relativamente más afectado por aumentos tarifarios que son claramente superiores a la tendencia nacional.
Que en consecuencia, corresponde disponer que para el cálculo del Coeficiente de Estabilización de Referencia (C.E.R.), se utilice la tasa de variación diaria obtenida de la evolución mensual del Índice de Precios al Consumidor de la Provincia de SAN LUIS, para el mes de marzo 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 Provincia de SAN LUIS publicado por la Dirección Provincial de Estadística y Censos de dicha provincia, para el mes de marzo de 2016, 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
Metodología de cálculo del indicador diario del Coeficiente de Estabilización de Referencia (C.E.R.):
A partir del día 26 de abril de 2016 y hasta el 25 de mayo de 2016, ambas fechas inclusive, el Coeficiente de Estabilización de Referencia (C.E.R.) se construirá en base a la tasa media geométrica calculada sobre la variación del Índice de Precios al Consumidor de la Provincia de SAN LUIS publicado por la Dirección Provincial de Estadística y Censos de dicha provincia (IPCSL) del mes de marzo de 2016.
El C.E.R. se actualizará de acuerdo con el factor diario (Ft) determinado como el siguiente:
Ft=((IPCSL)j-1/(IPCSL)j-2)1/k
Donde:
F = Factor diario de actualización del Coeficiente de Estabilización de Referencia (C.E.R.).
k = 30.
j = mes de abril de 2016.
(IPCSL)j-1 = Valor del Índice de Precios al Consumidor de la Provincia de SAN LUIS del mes de marzo de 2016.
(IPCSL)j-2 = Valor del Índice de Precios al Consumidor de la Provincia de SAN LUIS del mes de febrero de 2016.
De esta forma, el C.E.R. se construirá mediante el siguiente cálculo:
CERt=Ft*CERt-1
Siendo que el C.E.R. en t-1 tendrá un valor de inicio de 1 correspondiente al día anterior al de entrada en vigencia del mismo.
Dada una tabla de C.E.R. diarios, cuando se procede a computar el ajuste entre DOS (2) fechas (entre s y s+r) el factor a aplicar surge del cociente entre el coeficiente del día de actualización (s+r) y el coeficiente del día de inicio (s).
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