Caso Práctico, NIA 230

 

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

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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

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  @ns klvflterkns fstål ve`uemns e` bnstn prnhfmkn.

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  @ns ebtkvns dkons snl rfakstremns e` bnstn.

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  @es mfprfbkebknlfs snl r fe`kzemes fe`kzemes bnl iesf e pnrbflteofs mf

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`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.