Caso Práctico, NIA 230
August 12, 2022 | Author: Anonymous | Category: N/A
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BERN SYÅB]KBN @e Dkrhe mf Eumktnre Arupn 9 ge dkle`kzemn setksdebtnrkehfltf f` treieon mf eumktnrèe mf fstemns dklelbkfrns mf `e fhprfse Re`òl 555, R.E. @e tnte`kmem mf `ns pepf`fs mf treieon sf f`einrernl bnl iesf e Fstemns Dklelbkfrns e` 25 mf mkbkfhirf mf 9393. @e dkrhe brff quf tnme su mnbuhfltebkòl fstå nraelkzeme y quf emfhås ln `f de`tel pepf`fs mf treieon pere snpnrter emfbuemehfltf `ns oukbkns y bnlb`usknlfs rfsu`teltfs.
Fs esè, bnhn `e dkrhe nraelkzò `e mnbuhfltebkòl mf sus eumktnrèes fl mns eerbgkvns rbgkvns mkdfrfltfs?
Erbgkvn pfrhelfltf
Erbgkvn bnrrkfltf
Sere dklfs mkmåbtkbns, e bnltkluebkòl sf hufstrel e`aulns pepf`fs mf treieon, quf snl tnhemns bnhn fofhp`n mf ule fofbubkòl mf eumktnrèe mf fstemns dklelbkfrns, quf prnpnrbknlel fvkmflbke sudkbkfltf y emfbueme, `e bue` skrvf bnhn mnbuhfltebkòl mnbu hfltebkòl pere sustflter f` mkbtehfl mf` Eumktnr.
RE@ÒL 555, R.E. Klmkbf mf Sepf`fs mf treieon Eumkt umktnr nrke ke e` 25 mf mkbk mkbkfh fhir irff mf 93 93993
Herbes mf Eumktnrèe Hfhnrelmuh Bufstknlerkn mf Bnltrn` Kltfrln Bfltre`kzemnre mf Ebtkvn Bfltre`kzemnre mf Seskvn Ruherke mf Beoe y Ielbns Srnarehe mf Eumktnrèe Mfdkbkflbkes mf Bnltrn` Kltfrln Eoustfs y Yfb`eskdkbebknlfs Yfb`eskdkbebknlfs Mkvu`aebknlfs Ni`kaetnrkes Erqufn mf Beoe Aflfre` Aflfre` Bnlbk`kebkòl Ielbn VRE, R.E. Bnldkrhebkòl mf Re`mns VRE R.E Bgfqufs fl Bkrbu`ebkòl (Ielbn VRE, R.E.) Mfpòsktns fl ]rålsktn (Ibn. VRE, R.E.) Lntes mf Mfiktn (Ibn. VRE, R.E.) Ruherke mf Bufltes pnr Bnirer
S. ]. KL Gfbgn EH Dfbge? 57/35/9395 Yfvk Yfvkse semn mn EA Dfbge? 92/35/9395 S.] H K KK IA-5 IA-9 E E-5 E-9 E-2 E-= E-6 E-4 E-4-5 E-4-9 E-4-2 E-4-= I
Srnarehe mf Eumktnrèe Mfdkbkflbkes mf Bnltrn` Kltfrln Eoustfs y Yfb`eskdkbebknlfs Yfb`eskdkbebknlfs Mkvu`aebknlfs Ni`kaetnrkes Ele`ètkbe mf b`kfltfs b`kfltfs Ele`ktkbe mf b`kfltfs -Bkrbu`erkzebkòl Bnldkrhebknlfs mf B`kfltfs Bf`pgn Bnldkrhebknlfs mf B`kfltfs Hfrbnhp Elå`ksks Eltkaðfmem mf Re`mns Ele`ètkbe mf Bnhpeõèes Bnhpeõèes Yf`ebknlemes Ele`ètkbe -Khpufstns pnr BnirerBëmu`e Ele`ètkbe mf Fstkhebkòl Sere Bufltes Klbnirei`fs Ruherke mf Klvflterkns Srnarehe mf Eumktnrèe Mfdkbkflbkes mf Bnltrn` Kltfrln Eoustfs y Yfb`eskdkbebknlfs Yfb`eskdkbebknlfs Mkvu`aebknlfs Ni`kaetnrkes KLTFL]EYKN MF ? ]ei`fts KLTFL]EYKN MF ? ]ei`fts (NIRFYTEBKÒL DKRKBE) TE@VEBK L MF KLTFL]EYKNR H ]NMN SYNHFMKN SNL TE@VEBKÒL MF KLTFL]EYKNR HË]NMN SYNHFMKN SNL KLTFL]EYKN MF ? BNHSV. MF FRBYK]NYKN KL KLTF TFL] L]EY EYKN KN MF ? BNHS BNHSVR VR MF FRBY FRBYK] K]NY NYKN KN (NIRF (NIRFYT YTE E KLTFL]EYKN MF? ]F@ËDNLN KLTFL]EYKN MF ? ]F@FDNLN (NIRFYTEBKÒL DKRKBE) KLTFL]EYKN MF? ]F@ËDNLNR KL]F@KAFL]FR KLT KLTFL]E FL]EYK YKN N MF ? ]F@F ]F@FDN DNLN LNR R KL]F KL]F@K @KA AFL]F FL]FR R (NI (NIRFYT RFYT
I-5 I-9 I-2 I-= I-6 I-6-5 I-6-5-5 I-6-5-9 I-4 I-1 I-7 I-; B B-5 B-9 B-2 B-= B-6 B-6-5 B-6-5-5 B-6-5-9 B-4 B-4-5 B-1 B-1-5 B-7 B-7-5
Mfsbrkpbkòl
BNY]F MF DNYHER TE@NY LF]N MF YFE@K_EBKÒL Ruherke mf Srnpkfmem, S`elte y Fqukpn
B-; B-53 M
RE@ E@ÒL ÒL
555 555, R.E.
S].?
K
Yfvkskòl mf Fstemns Dklelbkfrns E` 25 mf mkbkfhirf 9393
EOHB 56/59/93
Gfbgn Gf bgn pnr? Dfbge?
HFHNYELMVH HFHNY ELMVH MF S@ELFEBKÒL S@ ELFEBKÒL
K. DFBGER B@ETFR MF @E YFTKRKÒL F KLDNYHF
Bkfrrf dksbe`?
25/59/9393
Bkfrrf e rfvkser?
25/59/9393
ßlkbe rfvkskòl?
35/39/9395 9
Dfbge mf fltrfae mf kldnrhf? Kldnrhf e fltrfaer?
56/39/93 5 Kldnrhf mf
Yfvkskòl
mf
Fstemns
Dklelbkfrns KK. NIOF]KTN NIO F]KTNR R MF @E YFTKRKÒL YFTKRKÒL
F` nioft oftkv kvn n
mf `e rf rfvvkskòl
fs fxprfser
ule
npklkòl
snir snirff
`e
reznleik`k rezn leik`kmem mem mf` Fstemn mf Rktuebkòl Dkelelbkfre e` 25 mf mkbkfhirf 9393 , mf ebufrmn bnl Lnrhes Kltfrlebknle`fs mf Kldnrhebkòl Dklelbkfre LKKD. KKK. AFLFYE@KMEMFR AFLFYE@ KMEMFR [ NSFYEBKNLFR
@e bnhp bnhpeõ eõèe èe R E@ÒL 555, R.E.. fs ule ule bn bnhp hpeõ eõèe èe quf quf ssff mmfm fmkb kbee e `e vflte mf ertèbu`ns ertè bu`ns mf prkhf prkhfre re lfbfskmem. lfbfskmem. F` prnmub prnmubtn tn quf vflmf vflmf fs 533% lebknle` lebknle` y su bertfre fste bnldnrheme pnr 56 b`kfltfs rfburrfltfs.
Rus pn`ètkbes bnltei`fs snl `es skaukfltfs? @e pn`ètkbe mf brëmktn fs mf 43 mèes
@ns klvflterkns fstål ve`uemns e` bnstn prnhfmkn.
@ns ebtkvns dkons snl rfakstremns e` bnstn.
@es mfprfbkebknlfs snl r fe`kzemes fe`kzemes bnl iesf e pnrbflteofs mf
`fy y pn`ktkbes prnpkes mf `e fltkmem TKK.. TKK
]YEIEON E YFE@K_EY
Bnlskmfrel Bnls kmfrelmn mn quf dukhns bnl bnltretem tretemns ns pere rfvks rfvkser er f` F ste stemn mn mf Rktue Rktuebkò bkòl l
Dklelbkfre, rfe`kzerfhns prufies ele`ètkbes snirf `es pertkmes khpnrteltfs mf `ns fstemns dklelbkfrns .
Afrf Af rfl ltf e b be eran ran m mf f ``e eY Yfv fvks kskò kòl l
Tn Tn.I .In. n. Rn Rnb bkn fl flbe bera raem emn nm mf f ``e e Yf Yfvks vkskò kòl l
RE@ E@ÒL ÒL
555 555, R.E.
S].? S].?
Yfvkskòl mf Fstemns Dklelbkfrns E` 25 mf mkbkfhirf 9393
Gfbgn Gf bgn pn r Dfbge?
BVFR]KNLEYKN MF BNL]YN@ KL]FYLN
RK AFLFYE@
5 9 2 =
6
4 1 7
¾Fxkstf ule ebtue`kzeme>
arådkbe
mf
nraelkzebkòl
¾Fstå `e rutkle bnltei`f fsbrkte fl helue`fs mf bnlteik`kmem> Fxkstf ul betå`nan mf bufltes eutnrkzemn Fstål edkelzemns tnmns equf``ns fhp`femns quf helfoel fdfbtkvn, klvfrsknlfs y ntrns ve`nrfs ¾Fstål ni`kaemns fsns fhp`femns e tnher sus vebebknlfs rfau`erfs y snl eskalemns sus treieons e ntrns fhp`femns> Fstål `ns klarfsns, bnstns y aestns ieon bnltrn` prfsupufste`> ¾Yfvkse pfrkòmkbehfltf e`aÿl fhp`femn rfspnlsei`f `e bnifrture mf sfaurns> Eskfltns mf mkerkn? e) Eprniemns pnr? 5. Bnltre`nr 9. Ntrn fhp`femn eutnrkzemn
Rk Rk Rk
Rk
Rk Rk
Rk
Rk
YFBKINR MF FDFB]KTN
5
¾Rnl sf``emns tnmns `ns bgfqufs rfbkikmns "Sere mfpòsktn fl buflte">
Rk
LN
EOHB 53/35/95
BNHFL]EYKNR
9
2 =
6
¾Gey e`aÿl fhp`femn epertf mf` Beofrn n f` flberaemn mf `es bufltes pnr bnirer quf ``fvf `ns mfpòsktns e` ielbn> ¾Rnl `ns rfbkins mf beme mèe mfpnsktemns èltfarns y skl termelze> Fstål `ns mfifrfs mf` Beofrn bnhp`ftehfltf sfperemns mf`? e) Yfakstrn mf bufltes y mnbuhfltns pnr bnirer> i) @e bnlbk`kebkòl mf bufltes ielberkes> Rnl `ns evksns pnr berans ielberkns
Rk Rk
Rk Rk Rk
RE@ÒL 555, R.E. Ruherke mf Beoe y Ielbns Eumktnrke e` 25 mf mkbkfhirf mkbkfhirf mf 9393
S. ]. Gfbgn Yfvksemn
E Dfbge? Dfbge?
AF OH
57/35/9395 92/35/9395
(Bkdres fl Uuftze`fs) Ln.
Bufltes
Eoustfs y Yfb`eskdkbebknlfs
Re`mn mf Bnlt.
Mfif
E@ 25-59-93
5 Beoe Aflfre`
U
9 Ielb Ielbns ns @nbe`fs @nbe`fs
Re`mn mf Eumktnrke
Geifr
Yfd. E-6
U
59,333.33
U 27,19 27,19=,319 =,319.16 .16 YFB-5 U 5,963,333.33
U
2;,;1=,319.16
E - 7, E-;
2 Ielbns hnlfme fxtrelofre
U 7,942,914.33
U
;,37;,432.43
E-4
= Fqukve`fltf e` fdfbtkvn
U 1,633,333.33
]N]E@FR
\
59,333.33
e` 25-59-93
EO-9
U
794,291.43
U 1,633,333.33 U U 1,633,333.33 U
-
U 6=,=;;,2=7.16
U 9,314,291.43
\
\
\
\
IA-5
IA-5
IA-5
IA-5
E-1
=;,316,414.26
Ruhemn Tfrtkbe` BNLB@VRKÒL Bnl iesf fl lufstre prufies mf eumktnrèe fdfbtuemes mf ebufrmn bnl `es Lnrhes Kltfrlebknle`fs mf Eumktnrèe y mf lufstre fve`uebkòl mf Bnltrn` Kltfrln, npklehns quf `es bkdres hnstremes fl f` Årfe mf Beoe y Ielbns snl reznlei`fs mf ebufrmn bnl `es Lnrhes Kltfrlebknle`fs mf Kldnrhebkòl Dklelbkfre e` 25/59/9393 fl rf`ebkòl bnl `ns Fstemns Dkelbkfrns tnhemns fl bnloultn.
RE@ RE@ L 5555 55,, R R.E .E..
S. ]. Gfbgn Yfvksemn
Bnlbk`kebkòl Ielbn VRE, R.E. Eumktnrke e` 25 mf mkbkfhirf mkbkfhirf mf 9393
]KSN MF BEHIKN
RE@MN FL U.
VR$ ;;9,264.33
1.33
4,;=4,=;9.33
VR$ - 95,32;.33
1.33
5=1,912.33
E-4-9
VR$ - 5;=,565.33
1.33
5,26;,361.33
E-4-2
VR$ - 56,333.33
1.33
E-4-=
Bnlbk`kebkòl Ielberke
RE@MN VR$.
Re`mn mf` Ielbn
(-) Bgfqufs fl bkrbu`ebkòl (+) Mfpnsktns fl trelsktn (+) Lntes mf Mfiktn ln Bnlteik`kzemes Re`mn sfaÿl bnlteik`kmem
$
5,573,=47.33
Ruhemn Tfrtkbe`
B.B. Bnldkrhemn Bnldnrhf
536,333.33
YFD. B.B.
E-4-5
7,942,914.33
\ \
E-4 Dfbge? 57/35/9395 Dfbge? 92/35/9395
AF OH
\
Re`mn sfaÿl bnlteik`kmem
U 7,942,914.33
(+) Eoustf Ln. 9
U
Re`mn sfaÿl Eumktnrke
U ;,37;,432.43
794,291.43
Eo.9
7,942,914.33
].B. 1.13
E
KLDNYHF MF EVMK]NYÈE FHK]KMN SNY VL EVMK]NY KLMFSFLMKFL]F
E `ns ebbknlkstes ebbknlkstes mf mf `e Bnhpeõèe Bnhpeõèe R E@ÒL 555, R.E.
Npklkòl bnl se`vfmemfs Gfhns eumktemn `ns fstemns dklelbkfrns emoultns emoultns mf `e bnhpeõèe R E@ÒL 555, R.E. quf bnhprflm bnhprflmfl fl f` fstemn fstemn mf sktuebkò sktuebkòl l dklelbk dklelbkfre fre e` 25 mf mkbkfhirf mkbkfhirf mf 9393 ,f` fstemn mf rfsu`temn fstemn rfsu`temns s pere pe re f` eõn eõn tfrh tfrhkl klem emn n fl fse dfbg dfbge e , esè esè bn bnhn hn `es `es lnte lntes s fxp`kbet fxp` kbetkves kves e `ns fstemns fstemns dklelbkf dklelbkfrns rns , quf quf klb`uyfl klb`uyfl ul rfsu rfsuhfl hfl mf `es pn`ètkbe pn`ètkbes s bnltei`fs skalkdkbetkves. Fl lufstre npklkòl, fxbfptn pnr `ns fdfbtns mf `e bufstkòl mfsbrkte fl `e sfbbkòl Dulmehfltn mf `e npklkòl bnl se`vfmemfs mf lufstrn kldnrhf, `ns fstemns
‐
‘
dklelbkfrns emoultns prfsfltel dkf`hfltf, fl tnmns `ns espfbtns hetfrke`fs, `e sktuebkòl dklelbkfre dklelbkfre mf `e Bnhpeõèe R E@ÒL 555, R.E. e` 25 mf mkbkfhirf mf 9393,
esè bnhn sus rfsu`temns rfsu`temns bnrrfsp bnrrfspnlm nlmkflt kfltfs fs e` eõn tfrhklelm tfrhklelmn n fl mkbge dfbge dfbge , mf bnldnrhkmem bnl `es Lnrhes Kltfrlebknle`fs mf Kldnrhebkòl Dklelbkfre (LKKD).
Dulmehfltn Dulmehf ltn mf `e np klkòl bnl se`vfme se`vfmemfs mfs Mureltf `e eumktnrèe sf flbnltrernl frrnrfs fl e`aulns rfakstrns y bå`bu`ns bå`bu`ns bnltei`fs pfrn mkbgns frrnrfs ln rfprfsfltel rfprfsfltel ule beltkmem hetfrke` quf pufmel edfbter e `ns fstemns dklelbkfrns mf `e bnhpeõèe. bnhpeõèe. Fltrf `ns frrnrfs hflbknlemns eltfrknrhfltf `ns hås skalkdkbetkvns snl `ns `ns quf sf flbufltrel fl `es årfes årfe s mf beoe y ielbns ielbns f klvflterkns, quf oultns rfprfsfltel hås hås mf` 11% mf `ns ebtkvns mf `e bnhpeõèe. Fl beoe y ielbns sf flbnltrernl bufltes fl mò`erfs, mò`erfs, pfrn `e emhklkstrebkòl ln usò f` tkpn mf behikn prnpnrbknlemn prnpnrbknlemn pnr f` Ielbn mf Auetfhe`e, `n quf aflfrò ule pfrmkme pnr mkdfrflbke` behikerkn mf U794,921.43. Fl bueltn e `ns klvflterkns `e bnhpeõèe bnhpeõèe fl e`aulns mf sus prnmubtns usò ul prfbkn heynr e` mf` hfrbemn `n quf aflfrò ul khpebtn mf U1,67=,633.33 fl sus klvflterkns. klvflterkns.
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