Materialización del riesgo en las cuentas anuales. Aplicación al sector atunero congelador 2010-2016

Abstract

Purse Seine Industry is the most modern and technologically advanced fishing sector, between all the existing ones.Taking into account the number of ships, the impact in numbers, is clear. For instance, since 2016 only 64 shipscontrolled by Spanish interest (25 under Spanish pavilion) fished 11.63 % of the world captures of tropical tuna (4.6% ships with Spanish flag).Historically, this sector connects cycles of high profitability, with negative profitability. Perhaps, due to the high riskthat support, the great diversity of risks that affect and to the scope, in occasions catastrophic, that can manage tohave.When a ship goes out to fish, there is a degree of uncertainty about when it is going to go fish, how much is goingto fish and how much of the captured fishing it is going to sell. Based on Annual Accounts (CC.AA.) officiallypresented by the companies, the present work analyzes the influence of the risks in the mentioned official accounts.By this way, the most significant risks have been included and the paper goes to verify, if the economic - financialinformation of the sector presents the faithful image of the heritage, of the financial situation and of the results ofthe companies.