Tasa de cambio representativa del mercado (TRM)

1.1.2. Serie histórica para un rango de fechas dado_periodicidad diaria

Información disponible desde el 27 de noviembre de 1991.

Fecha (dd/mm/aaaa) TRM (COP/USD)

12/31/2020 $ 3,432.50
12/30/2020 $ 3,482.10
12/29/2020 $ 3,495.39
12/28/2020 $ 3,493.77
12/27/2020 $ 3,493.77
12/26/2020 $ 3,493.77
12/25/2020 $ 3,493.77
12/24/2020 $ 3,482.51
12/23/2020 $ 3,444.90
12/22/2020 $ 3,442.41
12/21/2020 $ 3,420.26
12/20/2020 $ 3,420.26
12/19/2020 $ 3,420.26
12/18/2020 $ 3,410.82
12/17/2020 $ 3,416.21
12/16/2020 $ 3,422.44
12/15/2020 $ 3,426.97
12/14/2020 $ 3,433.45
12/13/2020 $ 3,433.45
12/12/2020 $ 3,433.45
12/11/2020 $ 3,448.89
12/10/2020 $ 3,465.76
12/9/2020 $ 3,487.65
12/8/2020 $ 3,487.65
12/7/2020 $ 3,467.49
12/6/2020 $ 3,467.49
12/5/2020 $ 3,467.49
12/4/2020 $ 3,481.44
12/3/2020 $ 3,533.21
12/2/2020 $ 3,558.57
12/1/2020 $ 3,591.84
11/30/2020 $ 3,611.44
11/29/2020 $ 3,611.44
11/28/2020 $ 3,611.44
11/27/2020 $ 3,620.39
11/26/2020 $ 3,620.39
11/25/2020 $ 3,643.24
11/24/2020 $ 3,632.92
11/23/2020 $ 3,649.90
11/22/2020 $ 3,649.90
11/21/2020 $ 3,649.90
11/20/2020 $ 3,647.10
11/19/2020 $ 3,647.73
11/18/2020 $ 3,635.19
11/17/2020 $ 3,639.95
11/16/2020 $ 3,639.95
11/15/2020 $ 3,639.95
11/14/2020 $ 3,639.95
11/13/2020 $ 3,646.22
11/12/2020 $ 3,650.50
11/11/2020 $ 3,650.50
11/10/2020 $ 3,646.15
11/9/2020 $ 3,738.19
11/8/2020 $ 3,738.19
11/7/2020 $ 3,738.19
11/6/2020 $ 3,763.82
11/5/2020 $ 3,807.13
11/4/2020 $ 3,823.45
11/3/2020 $ 3,858.56
11/2/2020 $ 3,858.56
11/1/2020 $ 3,858.56
10/31/2020 $ 3,858.56
10/30/2020 $ 3,849.53
10/29/2020 $ 3,841.46
10/28/2020 $ 3,810.23
10/27/2020 $ 3,812.82
10/26/2020 $ 3,782.66
10/25/2020 $ 3,782.66
10/24/2020 $ 3,782.66
10/23/2020 $ 3,776.73
10/22/2020 $ 3,784.51
10/21/2020 $ 3,830.79
10/20/2020 $ 3,842.76
10/19/2020 $ 3,846.48
10/18/2020 $ 3,846.48
10/17/2020 $ 3,846.48
10/16/2020 $ 3,854.47
10/15/2020 $ 3,843.59
10/14/2020 $ 3,856.32
10/13/2020 $ 3,824.25
10/12/2020 $ 3,824.25
10/11/2020 $ 3,824.25
10/10/2020 $ 3,824.25
10/9/2020 $ 3,839.73
10/8/2020 $ 3,837.79
10/7/2020 $ 3,826.77
10/6/2020 $ 3,843.75
10/5/2020 $ 3,881.80
10/4/2020 $ 3,881.80
10/3/2020 $ 3,881.80
10/2/2020 $ 3,842.34
10/1/2020 $ 3,865.47
9/30/2020 $ 3,878.94
9/29/2020 $ 3,859.90
9/28/2020 $ 3,867.81
9/27/2020 $ 3,867.81
9/26/2020 $ 3,867.81
9/25/2020 $ 3,873.80
9/24/2020 $ 3,863.60
9/23/2020 $ 3,813.30
9/22/2020 $ 3,790.54
9/21/2020 $ 3,725.37
9/20/2020 $ 3,725.37
9/19/2020 $ 3,725.37
9/18/2020 $ 3,714.65
9/17/2020 $ 3,703.86
9/16/2020 $ 3,683.49
9/15/2020 $ 3,697.00
9/14/2020 $ 3,709.00
9/13/2020 $ 3,709.00
9/12/2020 $ 3,709.00
9/11/2020 $ 3,700.28
9/10/2020 $ 3,717.25
9/9/2020 $ 3,757.21
9/8/2020 $ 3,702.62
9/7/2020 $ 3,702.62
9/6/2020 $ 3,702.62
9/5/2020 $ 3,702.62
9/4/2020 $ 3,653.23
9/3/2020 $ 3,653.70
9/2/2020 $ 3,683.28
9/1/2020 $ 3,745.41
8/31/2020 $ 3,760.38
8/30/2020 $ 3,760.38
8/29/2020 $ 3,760.38
8/28/2020 $ 3,820.17
8/27/2020 $ 3,846.64
8/26/2020 $ 3,867.32
8/25/2020 $ 3,843.69
8/24/2020 $ 3,827.27
8/23/2020 $ 3,827.27
8/22/2020 $ 3,827.27
8/21/2020 $ 3,792.13
8/20/2020 $ 3,766.73
8/19/2020 $ 3,784.15
8/18/2020 $ 3,783.15
8/17/2020 $ 3,783.15
8/16/2020 $ 3,783.15
8/15/2020 $ 3,783.15
8/14/2020 $ 3,767.05
8/13/2020 $ 3,755.61
8/12/2020 $ 3,749.30
8/11/2020 $ 3,770.22
8/10/2020 $ 3,769.67
8/9/2020 $ 3,769.67
8/8/2020 $ 3,769.67
8/7/2020 $ 3,769.67
8/6/2020 $ 3,775.95
8/5/2020 $ 3,792.98
8/4/2020 $ 3,768.39
8/3/2020 $ 3,733.08
8/2/2020 $ 3,733.08
8/1/2020 $ 3,733.08
7/31/2020 $ 3,739.49
7/30/2020 $ 3,716.89
7/29/2020 $ 3,718.69
7/28/2020 $ 3,679.17
7/27/2020 $ 3,690.80
7/26/2020 $ 3,690.80
7/25/2020 $ 3,690.80
7/24/2020 $ 3,660.15
7/23/2020 $ 3,627.28
7/22/2020 $ 3,628.20
7/21/2020 $ 3,651.93
7/20/2020 $ 3,651.93
7/19/2020 $ 3,651.93
7/18/2020 $ 3,651.93
7/17/2020 $ 3,627.86
7/16/2020 $ 3,611.61
7/15/2020 $ 3,638.22
7/14/2020 $ 3,617.22
7/13/2020 $ 3,615.75
7/12/2020 $ 3,615.75
7/11/2020 $ 3,615.75
7/10/2020 $ 3,633.42
7/9/2020 $ 3,625.61
7/8/2020 $ 3,631.54
7/7/2020 $ 3,633.32
7/6/2020 $ 3,645.90
7/5/2020 $ 3,645.90
7/4/2020 $ 3,645.90
7/3/2020 $ 3,660.18
7/2/2020 $ 3,723.67
7/1/2020 $ 3,756.28
6/30/2020 $ 3,758.91
6/29/2020 $ 3,758.91
6/28/2020 $ 3,758.91
6/27/2020 $ 3,758.91
6/26/2020 $ 3,735.93
6/25/2020 $ 3,722.27
6/24/2020 $ 3,706.06
6/23/2020 $ 3,733.27
6/22/2020 $ 3,733.27
6/21/2020 $ 3,733.27
6/20/2020 $ 3,733.27
6/19/2020 $ 3,760.22
6/18/2020 $ 3,749.03
6/17/2020 $ 3,741.88
6/16/2020 $ 3,758.15
6/15/2020 $ 3,758.15
6/14/2020 $ 3,758.15
6/13/2020 $ 3,758.15
6/12/2020 $ 3,746.46
6/11/2020 $ 3,674.81
6/10/2020 $ 3,643.02
6/9/2020 $ 3,599.00
6/8/2020 $ 3,565.06
6/7/2020 $ 3,565.06
6/6/2020 $ 3,565.06
6/5/2020 $ 3,597.47
6/4/2020 $ 3,588.89
6/3/2020 $ 3,651.42
6/2/2020 $ 3,716.35
6/1/2020 $ 3,718.82
5/31/2020 $ 3,718.82
5/30/2020 $ 3,718.82
5/29/2020 $ 3,723.42
5/28/2020 $ 3,743.79
5/27/2020 $ 3,725.56
5/26/2020 $ 3,782.66
5/25/2020 $ 3,782.66
5/24/2020 $ 3,782.66
5/23/2020 $ 3,782.66
5/22/2020 $ 3,774.25
5/21/2020 $ 3,804.12
5/20/2020 $ 3,824.30
5/19/2020 $ 3,851.07
5/18/2020 $ 3,926.06
5/17/2020 $ 3,926.06
5/16/2020 $ 3,926.06
5/15/2020 $ 3,947.79
5/14/2020 $ 3,901.30
5/13/2020 $ 3,880.48
5/12/2020 $ 3,901.34
5/11/2020 $ 3,882.27
5/10/2020 $ 3,882.27
5/9/2020 $ 3,882.27
5/8/2020 $ 3,924.54
5/7/2020 $ 3,961.66
5/6/2020 $ 3,926.07
5/5/2020 $ 3,990.10
5/4/2020 $ 3,932.72
5/3/2020 $ 3,932.72
5/2/2020 $ 3,932.72
5/1/2020 $ 3,932.72
4/30/2020 $ 3,983.29
4/29/2020 $ 4,046.04
4/28/2020 $ 4,039.83
4/27/2020 $ 4,039.87
4/26/2020 $ 4,039.87
4/25/2020 $ 4,039.87
4/24/2020 $ 4,020.94
4/23/2020 $ 4,037.95
4/22/2020 $ 4,045.01
4/21/2020 $ 3,967.76
4/20/2020 $ 3,973.06
4/19/2020 $ 3,973.06
4/18/2020 $ 3,973.06
4/17/2020 $ 3,942.92
4/16/2020 $ 3,920.83
4/15/2020 $ 3,858.21
4/14/2020 $ 3,870.31
4/13/2020 $ 3,886.79
4/12/2020 $ 3,886.79
4/11/2020 $ 3,886.79
4/10/2020 $ 3,886.79
4/9/2020 $ 3,886.79
4/8/2020 $ 3,910.15
4/7/2020 $ 3,978.38
4/6/2020 $ 4,008.78
4/5/2020 $ 4,008.78
4/4/2020 $ 4,008.78
4/3/2020 $ 4,065.50
4/2/2020 $ 4,081.06
4/1/2020 $ 4,054.54
3/31/2020 $ 4,064.81
3/30/2020 $ 4,042.80
3/29/2020 $ 4,042.80
3/28/2020 $ 4,042.80
3/27/2020 $ 3,995.83
3/26/2020 $ 4,086.34
3/25/2020 $ 4,104.90
3/24/2020 $ 4,079.96
3/23/2020 $ 4,079.96
3/22/2020 $ 4,079.96
3/21/2020 $ 4,079.96
3/20/2020 $ 4,153.91
3/19/2020 $ 4,128.38
3/18/2020 $ 4,044.55
3/17/2020 $ 4,099.93
3/16/2020 $ 3,941.92
3/15/2020 $ 3,941.92
3/14/2020 $ 3,941.92
3/13/2020 $ 4,034.66
3/12/2020 $ 3,835.15
3/11/2020 $ 3,780.39
3/10/2020 $ 3,803.60
3/9/2020 $ 3,584.58
3/8/2020 $ 3,584.58
3/7/2020 $ 3,584.58
3/6/2020 $ 3,522.41
3/5/2020 $ 3,458.45
3/4/2020 $ 3,455.56
3/3/2020 $ 3,512.17
3/2/2020 $ 3,539.86
3/1/2020 $ 3,539.86
2/29/2020 $ 3,539.86
2/28/2020 $ 3,507.11
2/27/2020 $ 3,441.88
2/26/2020 $ 3,425.22
2/25/2020 $ 3,431.60
2/24/2020 $ 3,398.05
2/23/2020 $ 3,398.05
2/22/2020 $ 3,398.05
2/21/2020 $ 3,403.50
2/20/2020 $ 3,400.98
2/19/2020 $ 3,410.24
2/18/2020 $ 3,378.29
2/17/2020 $ 3,378.29
2/16/2020 $ 3,378.29
2/15/2020 $ 3,378.29
2/14/2020 $ 3,385.11
2/13/2020 $ 3,394.80
2/12/2020 $ 3,432.89
2/11/2020 $ 3,440.96
2/10/2020 $ 3,408.35
2/9/2020 $ 3,408.35
2/8/2020 $ 3,408.35
2/7/2020 $ 3,378.43
2/6/2020 $ 3,355.44
2/5/2020 $ 3,368.87
2/4/2020 $ 3,401.56
2/3/2020 $ 3,423.24
2/2/2020 $ 3,423.24
2/1/2020 $ 3,423.24
1/31/2020 $ 3,411.45
1/30/2020 $ 3,395.10
1/29/2020 $ 3,392.60
1/28/2020 $ 3,398.40
1/27/2020 $ 3,366.01
1/26/2020 $ 3,366.01
1/25/2020 $ 3,366.01
1/24/2020 $ 3,353.76
1/23/2020 $ 3,337.77
1/22/2020 $ 3,347.91
1/21/2020 $ 3,320.77
1/20/2020 $ 3,320.77
1/19/2020 $ 3,320.77
1/18/2020 $ 3,320.77
1/17/2020 $ 3,313.40
1/16/2020 $ 3,296.74
1/15/2020 $ 3,278.83
1/14/2020 $ 3,288.05
1/13/2020 $ 3,272.62
1/12/2020 $ 3,272.62
1/11/2020 $ 3,272.62
1/10/2020 $ 3,253.89
1/9/2020 $ 3,254.42
1/8/2020 $ 3,264.26
1/7/2020 $ 3,262.05
1/6/2020 $ 3,262.05
1/5/2020 $ 3,262.05
1/4/2020 $ 3,262.05
1/3/2020 $ 3,258.84
1/2/2020 $ 3,277.14
1/1/2020 $ 3,277.14

Fuente: Superintendencia Financiera de Colombia ( www.superfinanciera.gov.co ).

Banco de la República - Gerencia Técnica - información extraída

de la bodega de datos -Serankua- el 07/04/2021 15:30:43
Cantidad 50
Vr. Unitario 230
Total Vr. FOB 11,500

Seguro 0.50% 57.50

Flete 450

Vr. Total 12,007.5

Fecha 2/25/2020 $ 3,431.60

Reconocimiento y Medición Inicial

Inventario en Tránsito 37,084,443

PPy EQ en Tránsito 4,120,494
Proveedores en el Exterior 39,463,400
Bancos 1,741,537

Servicios Portuarios
Inventario en Tránsito 1,800,000
PPy EQ en Tránsito 200,000
Bancos 2,000,000

Nacionalización Fecha 6/9/2020

Fecha TRM 6/5/2020 $ 3,597.47

BASE ARANCELARIA
Inventario en Tránsito 3,110,157
PPy EQ en Tránsito 345,573
240810-IVA Descontable 7,977,552
1355-Descuento Tributario 886,395
Bancos 12,319,676

Transporte e Instalación
Inventario en tránsito 2,500,000
PPy EQ en Tránsito 500,000
Bancos 3,000,000

Pago a proveedor
Fecha 10/14/2020 $ 3,856.32

Proveedores en el exterior 39,463,400

Bancos 44,347,680
Gasto Fcro. - Diferencia en Cambio 4,884,280

Reclasificación
Inventario en tránsito 44,494,600
PPy EQ en Tránsito 5,166,067
Inv. M/cias No fab. X la emp. 44,494,600
PPyEQ 5,166,067
 Inventario PPyEQ.
50 45 5
90% 10%
FOB 10,350 1,150
Seguro 51.75 5.75
Flete 405 45

TOTAL 10,806.75 1,200.75 12,007.50

Serv. Port.
2,000,000 1,800,000 200,000

VR. CIF 10,806.75 1,200.75

Base Aranc. 38,876,959 4,319,662 43,196,621

Arancel - 8% 3,110,157 345,573 3,455,730
Base Gravabl 41,987,116 4,665,235 46,652,351
IVA - 19% 7,977,552 886,395 8,863,947

IVA DESCONTABLE DSCTO. TRIBUTARIO

IVA RENTA
Inventario en Tránsito PPy EQ en Tránsito
44,494,600 Total 5,166,067
45 Cantidad
988,769 Costo Unitario

Margen DI 15%
Tarifa Impto. 32%

Margen AI 22.06%

PRECIO DE VENTAS 1,268,609

Ingreso 1,268,609
Costo 988,769
Utilidad Bruta 279,840
Impuestos 89,549
Untilidad DI 190,291 15.00%