Counter value is called the commercial value or the price that is granted in exchange for another that is obtained. When an operation is carried out in foreign currency, in this way, the amount that is expressed in the currency in which the settlement is made or in the local currency is called the equivalent value.

It can be said that the countervalue is the equivalence in its own currency of a number that appears expressed in a different currency. For example: “The new rate will be applied to payments in dollars or their equivalent value in local currency”, “The international organization agreed to grant the equivalent value in pesos of 5,000,000 euros”, “The equivalent value in reais must be paid before the end of the month.

The idea of counter value appears in various organisms. In this framework we can mention the Peru-Japan General Countervalue Fund, created on February 26, 1993 and formed by the deposits that come from the monetization of donations granted by the Japanese government to the Peruvian State in reference to the realization of the Non Project and Second Kennedy Round programs.

The Peru-Japan General counter value Fund administers its resources independently from the aforementioned programs, and uses them to finance highly relevant projects in the fight against poverty. Precisely, it focuses on motivating the population to set new goals in life within a framework of equal opportunities.

It is part of the vision of this organization to confront poverty. In order to achieve this difficult objective, the governments of Japan and Peru intend to teach those most in need to help themselves, providing them with a series of resources that they can take advantage of to promote their own social and economic development.

Regarding the legal nature of the Peru-Japan General Counter value Fund, we must point out that it is an intergovernmental organization for bilateral cooperation that is autonomous and has its own assets. For its regulation, it has its Institutional Regulations and legal status in Peru to carry out its functions.

The concept of counter value, on the other hand, is used in the field of ethics to name those attitudes or behaviors that oppose socially accepted and appreciated values. The counter values, in this way, prevent the harmonious development of the individual and affect the community as a whole.

Individualism, to cite one case, is a counter value that is opposed to solidarity. If the person guides her behavior by this counter value, she will always think of herself, without empathy and unconcerned about the pain of others. On the other hand, a supportive individual will try, in addition to satisfying his own needs, to collaborate with those who need his help.

Depending on the point of view, it is possible to say that counter values ​​are currently more abundant than values. It is believed that in a rational society, people should lead a life based on a series of principles of freedom, ethics and morals, three issues that seem increasingly less common, although this may simply be due to the noise caused by the media.

In an ideal society, we should all be equal before the law, that is, have the same obligations and the same rights, as well as enjoy the same degree of recognition for our efforts. When we look through the mirror, these values become counter values such as dictatorships, violence, exploitation and abuse of power. While values open the doors to order and the strengthening of communities, countervalues lead to the collapse of democracy and the lack of dialogue between the different classes.