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Non-monetary assets and liabilities are subject to monetary correction on a yearly basis. This means that these assets and liabilities are adjusted for the inflation rate during the period, the adjustment based generally on the change in the consumer price index for the period.
The information in this article was correct as of 9 July 1996.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Anthony Cook, Deloitte & Touche, Santiago, Chile on Tel: +56 2 638 4186, Fax: +56 2 639 1522.
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