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The issuing company Zapatos y Bolsas Veloz, SAB de C.V., dedicated to the manufacture and sale of vinyl leather bags for more than 25 years

The issuing company Zapatos y Bolsas Veloz, SAB de C.V., dedicated to the manufacture and sale of vinyl leather bags for more than 25 years under the Bolsas Finas brand, the company obtained in the first months of the year the ruling that it maintained in courts such as legitimate owner of the use of the brand, located in the city of MoroleĆ³n, Guanajuato. Its main clients are located in the United States, with average monthly sales of $360,000.00 USD. To obtain its financial resources, it has obtained these for 7 years through the issuance of commercial paper with a face value of $100.00 MXN and a placement price at the end of the year of $98.6785.00 MXN on the BIVA Stock Exchange, currently the instrument stock market is listed on the stock market at a price of $98.8642.00 MXN, with the last placement being $12,000,000.00 MXN. To comply with the provisions of the CNBV, it hired the services of the firm EYM, S.C., an accounting firm with presence at the international who prepares the financial information quarterly and reports annually.

Explain:

1. The financial instruments that you must disclose in your financial statements at interim dates

2. The rules that the company must comply with regarding the preparation of financial information, according to the requirements of the CNBV

3. The event that occurred after the closing date of the financial statements that only require disclosure

4. The event after the closing date of the financial statements that requires adjustment and disclosure in the financial statements of the first quarter of the year

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