Consolidacion Conta 2

 

RGKSBTZKNHN JBG^THI NBI BJRHN@T  CHJRI^HN NB JKBGJKHZ HNMKGKZ^TH^KSHZ JHTTBTH NB J@G^HDKIKNH J@G^HDKIKNHN N [ HRNK^@TKH

J`gthdkiknhn J`rp`rhtkvh

J@GZ@IKNHJK@G  

 

@DAB^KS@Z NBI ^BMH  Kgtbrghjk`ghibs J`g`jbr y hghikzhr ihs G`rmhs nb J`gthdkiknhn, tbgnkbgtb h ih bihd`rhjkúg nb i`s Bsthn`s Ckghgjkbr`s cugnhmbgthibs y su j`gs`iknhjkúg.   CKGHIKNHN NB I@Z BZ^HN@Z CKGHGJKBT@Z J@GZ@IKNHN@Z  bmprbshs I`s hjjk`gksths nb t`n` orup` j`g nb tkbgbg gbjbsknhn nb j`gthr kgc`rmhjkúg ñtki y j`gckhdib

 

NBCKGKJK@GBZ DHZKJHZ N`mkghgtb ` mhtrkz

•

 Zujurshi

Zudsknkhrkh

•

 J`gtr`i

Hckikhnhs Kgtbrbsbs mkg`rkthrk`s

 

HUIKJHJKÚG NB UTKGJKUK@Z NB J@G^HDKIKNHN.   Bi trhthmkbgt` j`gthdib qub sb `t`roub h ihs kgvbrsk`gbs bg hjjk`gbs nb `trhs bmprbshs bg i`s jhs`s bg qub sb hnqukbrb bi j`gtr`i nb ësths nbdb bsthr cugnhmbgthn` bg i`s Urkgjkpk`s nb J`gthdkiknhn Obgbrhimbgtb Hjbpthn`s. Hi rbspbjt`, sb pubnb knbgtkckjhr bi bcbjt` qub tkbgbg i`s skoukbgtbs prkgjkpk`s1

 

JRHGN@ ZB NBDB UT@JBNBT H IH J@GZ@IKNHJK@G  Uhrh pr`jbnbr h ih j`gs`iknhjkúg nb bsthn`s ckghgjkbr`s, ih bmprbsh nbdb jumpikr j`g jkbrt`s rbqubrkmkbgt`s ckghgjkbr`s1  Juhgn` ih j`mphøíh tbgbn`rh tkbgb ih p`skdkiknhn kgmbnkhth nb j`gtr`ihr pbrmhgbgtbmbgtb h ihs bmprbshs bmks`rhs nb bshs hjjk`gbs.  Ih j`gnkjkúg usuhi phrh j`gtr`ihr ugh bmprbsh, bs p`sbbr mès nbi 25% nb ihs hjjk`gbs j`mugbs bg jkrjuihjkúg j`g nbrbjl` h v`t`. 

Rg p`rjbgthab nb tbgbgjkh mbg`r pubnb `t`rohr p`nbr phrh j`gtr`ihr (ba1 p`r j`gtrht`, hrrbgnhmkbgt`, hjubrn`s j`g `tr`s hjjk`gksths ` p`r sbgtbgjkh aunkjkhi).    G` sb bxjiuyb nb j`gs`iknhjkúg, juhgn` ihs hjtkvknhnbs nb ihs j`mphøíhs s`g nkcbrbgtbs.  

 

Bgtknhn1 Bi `dabtkv` nb bstb prkgjkpk` bs knbgtkckjhr y nbckgkr i`s nkcbrbgtbs tkp`s nb bgtknhnbs qub rbhikzhg hjtkvknhnbs bj`gúmkjhs. Uhrh bii` nbckgb ih bgtknhn, bs nbjkr, hqubiih ugknhn knbgtkckjhdib qub rbhikzh hjtkvknhnbs bj`gúmkjhs, j`gstktuknh p`r j`mdkghjk`gbs nb rbjurs`s lumhg`s, ghturhibs y jhpkthi j``rnkghn`s p`r ugh hut`rknhn qub t`mh nbjksk`gbs bgjhmkghnhs h ih j`gsbjujkúg nb i`s ckgbs phrh i` qub cub jrbhnh.

 

Tbhikzhjkúg1 Bstb prkgjkpk` rbsp`gnb h quë nbdbrè j`gsknbrhr j`m` ug bvbgt` susjbptkdib nb sbr vhiuhn` y rbprbsbgthn` bg ih kgc`rmhjkúg ckghgjkbrh. Zboñg bstb prkgjkpk` ih j`gthdkiknhn juhgtkckjh bg tërmkg`s m`gbthrk`s ihs `pbrhjk`gbs qub rbhikzhg ugh bgtknhn j`g `tr`s phrtkjkphgtbs bg ih hjtkvknhn bj`gúmkjh y jkbrt`s lbjl`s bj`gúmkj`s qub ih hcbjthg.

 

Jrktbrk`s nb J`gs`iknhjkúg Ih 8) Bg i`s bsthn`s ckghgjkbr`s j`gs`iknhn`s sb kgjiukrè j`gs`iknhjkúg t`nhs ihs sudsknkhrkhs nb ih mhtrkz. nb bsthn`s ckghgjkbr`s sb bihd`rh, t`mhgn` bg 4) Ihs p`iítkjhs j`gthdibs nbdb sbr ugkc`rmbs y rbvbihnhs. jubgth i`s skoukbgtbs jrktbrk`s1 :) Zb prbsumkrè qub bxkstb j`gtr`i juhgn` ih mhtrkz p`sbh, nkrbjth ` kgnkrbjthmbgtb h trhvës nb `trhs sudsknkhrkhs, mès nb ih mkthn nbi p`nbr nb v`t` nb `trh bgtknhn.

 

Juhgn` sb nbdb bxjiukr ugh Zudsknkhrkh nb ih J`gs`iknhjkúg Zb tkbgb kgtbgjkúg nb qub bi j`gtr`i sbh tbmp`rhi, nbdkn` h qub ih sudsknkhrkh sb hnqukbrb y sb mhgtkbgb j`g ih kgtbgjkúg nb su vbgth bg ug cutur`.

@pbrh dha` sbvbrhs rbstrkjjk`gbs h ihro` pihz` qub ikmkthg skogkckjhtkvhmbgtb su jhphjknhn phrh trhgscbrkr c`gn`s h ih mhtrkz.

Juhgn` g`nkrkokr tbgoh bi p`nbr ihnbn`mkghgtb j`gtr`i phrh ihs p`iítkjhs ckghgjkbrhs y nb bxpi`thjkúg nb ih sudsknkhrkh j`g bi ckg nb `dtbgbr  dbgbckjk`s nb sus hjtkvknhnbs.

 

 UT@JBNKMKBG^@Z NB J@GZ@IKNHJK@G

I`s pr`jbnkmkbgt`s h sboukr phrh rbhikzhr ih j`gs`iknhjkúg nb i`s bsthn`s ckghgjkbr`s s`g i`s skoukbgtbs1 Ih bgtknhn j`mdkghrè i`s bsthn`s ckghgjkbr`s nb ih mhtrkz y sus sudsknkhrkhs iígbh p`r iígbh, horbohgn` ihs phrtknhs qub rbprbsbgtbg hjtkv`s, phskv`s, phtrkm`gk` gbt`, kgorbs`s y ohst`s nb j`gtbgkn` skmkihr, nb ih skoukbgtb mhgbrh1 

 

 Bi kmp`rtb bg ikdr`s nb ih kgvbrskúg nb ih mhtrkz bg jhnh ugh nb ihs sudsknkhrkhs sbrè bikmkghn` augt` j`g ih p`rjkúg nbi phtrkm`gk` gbt` nb jhnh ugh nb ihs sudsknkhrkhs. 

 Zb knbgtkckjhrèg i`s kgtbrbsbs mkg`rkthrk`s bg i`s rbsuithn`s nbi babrjkjk` nb ihs sudsknkhrkhs j`gs`iknhnhs, qub sb rbckbrbg hi babrjkjk` s`drb bi qub sb kgc`rmh 

Zb knbgtkckjhrèg i`s kgtbrbsbs mkg`rkthrk`s bg i`s hjtkv`s gbt`s nb ihs sudsknkhrkhs j`gs`iknhnhs, nb c`rmh sbphrhnh nb ih phrtb nbi phtrkm`gk` gbt` qub j`rrbsp`gnh h ih mhtrkz.

 

I`s kgtbrbsbs mkg`rkthrk`s bg i`s hjtkv`s gbt`s bsthrèg j`mpubst`s p`r1

Bi kmp`rtb qub hijhgjbg bst`s kgtbrbsbs mkg`rkthrk`s bg ih cbjlh nb ih j`mdkghjkúg kgkjkhi, y

Ih phrtkjkphjkúg nb i`s mkg`rkthrk`s bg i`s jhmdk`s lhdkn`s bg bi phtrkm`gk` gbt` nbsnb ih cbjlh nb ih j`mdkghjkúg

 

Zb bikmkghrèg bg su t`thiknhn i`s shin`s nb ihs skoukbgtbs trhgshjjk`gbs1 Sbgths y j`mprhs bgtrb j`mphøíhs j`gs`iknhnhs (kgtrhorup`) Bi vhi`r t`thi nb ihs vbgths y /` j`mprhs bgtrb ihs j`mphøíhs j`gs`iknhnhs sb bikmkgh bg i`s phpbibs nb trhdha` j`gs`iknhn`s. Juhgn` yh sb lhyhg hausthn` i`s kgvbgthrk`s, bi hskbgt` nb bikmkghjkúg sb rbhikzh hcbjthgn` hi j`st` nb vbgths. Juhgn` bi haustb h i`s kgvbgthrk`s g` hlhihskn` rbokstrhn`, bikmkghjkúg bg bsb jhs` sb rbhikzh hcbjthgn` jubgth j`mprhs.ih

Jubgths p`r j`drhr y phohr, ihs mksmhs qub kgjiuyhg hgtkjkp`s, kgtbrbsbs, `trhs Ihs phrtknhs p`r j`drhr y p`r phohr bgtrb j`mphøíhs hckikhnhs qub sb j`gs`iknhg kgjiuybg i` skoukbgtb1  Jubgths p`r j`drhr y jubgths p`r phohr  Hnbihgt`s p`r ` nb j`mphøíhs hckikhnhs  Bcbjt`s p`r j`drhr y bcbjt`s p`r  phohr  Kgtbrbsbs p`r j`drhr b kgtbrbsbs p`r phohr

 

Rtkiknhnbs g` rbhikzhnhs bg i`s juhgn`j`gs`iknhn`s bxksthg kgtbrbsbs mkg`rkthrk`s, nbdbg bikmkghrsb bgkgvbgthrk`s i`s phpbibs Hug nb trhdha` bi t`thi (855%) nb ihs utkiknhnbs druths bg kgvbgthrk`s qub surahg nb vbgths bgtrb j`mphøíhs hckikhnhs. Zkg bsth bikmkghjkúg, ihs vbgths, bi j`st` nb vbgths y ihs utkiknhnbs gbths j`gs`iknhnhs bstríhg s`drbvhiuhnhs.

Rtkiknhnbs g` rbhikzhnhs bg i`s hjtkv`s h ihro` pihz`. Hug juhgn` bxksthg kgtbrbsbs mkg`rkthrk`s, bi t`thi (855%) nb ihs utkiknhnbs bg ih vbgth y/` j`mprh nb hjtkv`s h ihro` pihz` bgtrb ihs j`mphøíhs hckikhnhs sb bikmkgh bg i`s  phpbibs nb trhdha` j`gs`iknhn`s. Jhgn` ugh j`mphøíh jj`gstruyb `gstruyb y vbgnb hjtkv`s h ihro` pihz` h ugh ckikhnh y bsh vbgth kgjiuyb utkiknhn, ih utkiknhn nbdb bikmkghrsb bg i`s phpbibs nb trhdha` j`gs`iknhn`s.

 

Nkvknbgn`s I`s nkvknbgn`s bgtrb Ihs hckikhnhs nbdbg bikmkghrsb bgtrb bg i`ssudsknkhrkhs. phpbibs nb trhdha` j`gs`iknhn`s. utkiknhnbs rbtbgknhs j`gs`iknhnhs nbdbg rbcibahr ihs utkiknhnbs hjumuihnhs nbi orup` j`gs`iknhn` qub lhg surokn` j`g p`stbrk`rknhn h ih hnqukskjkúg y qub g` sb lhg nkstrkdukn` h i`s hjjk`gksths nb ih j`mphøíh mhtrkz ` qub g` lhg skn` jhpkthikzhn`s p`r biih.

Kgvbrsk`gbs bg hjjk`gbs nb ugh sudsknkhrkh Zk ugh sudsknkhrkh bs  pr`pkbthrkh nb hjjk`gbs b ih mh mhtrkz, trkz, bsthsj`gs`iknhnhs hjjk`gbs sb trhthg j`m` nb hjjk`gbs bg tbs`rbríh bg bi dhihgjb obgbrhi y sb nbnujb ih phrtkjkphjkúg j`gs`iknhnh nb i`s hjjk`gksths.

 

Nbtbrmkghjkúg nbi orup` nb s`jkbnhnbs

 

Nbtbrmkghjkúg nbi orup` nb s`jkbnhnbs

 

Nbtbrmkghjkúg nbi orup` nb s`jkbnhnbs

 

Nbtbrmkghjkúg nbi orup` nb s`jkbnhnbs

 

TBOIHZ UHTH IH J@GZ@IKNHJK@G J@GZ@IKNHJK@G •

 Bikmkghr ihs nkstkgths jubgths bgtrb j`mphøíhs j`gs`iknhnhs

 Urbsbgthr bsthn`s nb ckghgjkbr`s kgnkvknuhibs nb ihshjbpthn`s. nkstkgths j`mphøíhs nb hjubrn` h i`s prkgjkpk`s j`gthdkiknhn obgbrhimbgtb •  Zumhr ihs jubgths skmkihrbs nbi hjtkv`, bxjbpt` ih jubgth ’Kgvbrsk`gbs bg hjjk`gbs nb ih sudsknkhrkh”. Xub ckourh bg bi rudr` ’Kgvbrsk`gbs nb ih mhtrkz” •  Zumhr ihs jubgths skmkihrbs nbi phskv` •  Nbtbrmkghr bi ’phtrkm`gk` j`gthdib” nb ihs bmprbshs j`gtr`ihnhs. •  @dtbgbr bi vhi`r j`gthdib nb ih kgvbrskúg lbjlh bg jhnh ugh nb ihs bmprbshs j`gtr`ihnhs. •  J`mphrhr bi vhi`r kgvbrtkn` nb ih bmprbsh mhtrkz bg jhnh bmprbsh j`g bi ’vhi`r j`gthdib nb ih kgvbrskúg” nb jhnh ugh nb biihs. •  Zk ih bmprbsh tbgbn`rh g` p`sbb ih t`thiknhn nb hjjk`gbs bmktknhs p`r ih bmprbsh j`gtr`ihn`rh, sb rbsthrè bi phtrkm`gk` j`gthdibs nb jhnh bmprbsh bi vhi`r j`gthdib nb ih kgvbrskúg. •  Bi rudr` phtrkm`gk` nbi dhihgjb j`gs`iknhn` kgjiukrè bi phtrkm`gk` mkg`rkthrk` nb ihs bmprbshs j`gtr`ihnhs y bi phtrkm`gk` mkg`rkthrk` nb ih bmprbsh tbgbn`rh •

 

L@AH NB ^THDHA@ NB J@GZ@IKNHJKÚG. Rgh vbz rbhikzhn`s haustbs sb bstè bg bihd`rhr ih l`ah nb i`s trhdha` nb prbvk`s j`gs`iknhjkúg. Bgj`gnkjk`gbs bstb phpbi nb nb trhdha` sb sumhg i`s shin`s nb ih j`gthdkiknhn nb ih mhtrkz y nb ih sudsknkhrkh qub kgtborhg i`s bsthn`s ckghgjkbr`s j`gs`iknhn`s. Uhrh `dtbgbr ugh sumh nb hjtkv`s, phskv`s, phtrkm`gk` y jubgths nb rbsuithn`s nb ihs bmprbshs qub j`gstktuybg bi orup`, i`s shin`s sb sumhg iígbh p`r iígbh.

 

BZ^ BZ^HN@Z HN@Z CKGHGJKBT@Z J@GZ@IKNHN@Z. Rgh vbz tbrmkghn`s i`s hskbgt`s nb bikmkghjkúg pubnbg bihd`rhrsb i`s bsthn`s ckghgjkbr`s j`gs`iknhn`s. H phrtkr nb qub ih j`gthdkiknhn ckghgjkbrh pr`nujb



kgc`rmhjkúg phrh usuhrk`s bxtbrg`s, bgtrb qukbgbsprkgjkphimbgtb bstèg i`s hjjk`gksths, sb bgtkbgnb qub ih kgc`rmhjkúg ckghgjkbrh kgnkvknuhi p`r sk mksmh g` jumpib i`s rbqukskt`s nbi j`gtbgkn` kgc`rmhtkv` qub nbmhgnhg i`s usuhrk`s. U`r `trh phrtb, juhgn` ih kgc`rmhjkúg sb rbqukbrb phrh ckgbs ibohibs, ` phrh `tr`s ckgbs bspbjíckj`s, p`nrèg  prbsbgthrsb s`ihmbgtb i`s bsthn`s ckghgjkbr`s



kgnkvknuhibs.

 



Bsth j`gnkjkúg j`gsknbrh qub j`m` bgtknhn ibohi sbphrhnh, i`s bsthn`s ckghgjkbr`s kgnkvknuhibs nb ugh mhtrkz jumpibg j`g i`s prkgjkpk`s nb j`gthdkiknhn obgbrhimbgtb hjbpthn`s sk sb `dsbrvhg i`s skoukbgtbs rbqukskt`s1 •

•

•

•

•

  I`s bsthn`s ckghgjkbr`s nbdbg kgnkjhr jihrhmbgtb qub sb rbckbrbg h ih bgtknhn ibohi.   Nbdb bxkstkr uugh gh rhzúg vèiknh phrh ih prbphrhjkúg nb i`s bsthn`s ckghgjkbr`s kgnkvknuhibs, ih juhi nbdb nkvuiohrsb.

   phrtkjkphjkúg. Ihs kgvbrsk`gbs bg sudsknkhrkhs nbdbrèg bvhiuhrsb p`r bi mët`n` nb   Nbdbg bxkstkr bsthn`s ckghgjkbr`s j`gs`iknhn`s phrh qub bi ibjt`r nb i`s bsthn`s ckghgjkbr`s kgnkvknuhibs pubnh rbjurrkr h i`s prkmbr`s. Ih bxkstbgjkh nb i`s bsthn`s ckghgjkbr`s j`gs`iknhn`s nbdbg nkvuiohrsb bg i`s bsthn`s ckghgjkbr`s kgnkvknuhibs, kgnkjhgn` qub ih bvhiuhjkúg nb ih kgc`rmhjkúg ckghgjkbrh y i`s rbsuithn`s nb `pbrhjkúg nb ih bgtknhn bj`gúmkjh nbdh dhshrsb bg i`s bsthn`s j`gs`iknhn`s.   Nbdb auzohrsb ih j`gvbgkbgjkh nb prbsbg prbsbgthr thr j`gaugthmbgtb i`s bsthn`s ckghgjkbr`s kgnkvknuhibs y j`gs`iknhn`s. Zk bst` g` bs prèjtkj`, ihs g`ths h i`s bsthn`s ckghgjkbr`s kgnkvknuhibs nbdbrèg nkvuiohr nht`s j`gnbgshn`s j`gs`iknhn`s rbspbjt` nb i`s hjtkv`s, phskv`s y rbsuithn`s nb `pbrhjkúg

 

I`s bsthn`s ckghgjkbr`s qub nbdbg bihd`rhrsb s`g i`s dèskj`s phrh t`nh bgtknhn bj`gúmkjh1

  Bsthn`

nb sktuhjkúg ckghgjkbrh.   Bsthn` nb sktuhjkúg bj`gúmkjh.   Bsthn` nb ciua` nb bcbjtkv`.   Bsthn` nb jhmdk`s bg bi phtrkm`gk`.   G`ths h i`s bsthn`s ckghgjkbr`s.

 

Ih GKKC 84 g` sb hpikjhrè h1   I`s pihgbs nb dbgbckjk`s  p`stbmpib`, u `tr`s pihgbs nb dbgbckjk`s h ihro` pihz`, trhthn`s p`r ih g`rmh, GKJ 8;. •

•   Bsthn`s ckghgjkbr`s sbphrhn`s nb ugh

bgtknhn qub hpikjh ih g`rmh (bxjbpjkúg1  phrtkjkphjk`gbs bg bgtknhnbs bstrujturhnhs g` j`gs`iknhnhs), GKJ 4?. •   Rgh phrtkjkphjkúg mhgtbgknh p`r

ugh bgtknhn qub phrtkjkph bg ug hjubrn` j`gaugt`, pbr` qub g` tkbgb j`gtr`i j`gaugt`. GKJ 4