Empresa de Tote Bags Lapso

 

RKCUBTPCLGL RKCUBTPCLG L @G\ÐMC@G PGK\A \ATCDCA LB HA HAITAUBOA ITAUBOA EG@RM\GL LB JRHGKCLGLBP BP@RBMG LB @AHRKC@G@CÐK

”MG^PA‘ 

Gutarbs? Lbmigla Egrra÷gy, Gkicb Tçzurc Hbrg, Mu`èg Pggvblrg Mg \arrb, Kgrlg Rblg Ugmlbrrghg, Puhcfa

@jc`mgya, ^brÿ 4>73

 

Mgpsa

ÈKLC@B 7. TBPRHBK BOB@R\CUA 7.7.

KAHDTB

7.4.

KG\RTGMB_G

7.0.

RDC@G@CÐK

7.::< qub dus`g

rblu`cr bm chpg`ta kbigtcva qub tcbkbk mas pmçstc`as y damgs lb pamcbtcmbka pgrg kubstra hblca ghdcbktb. Bk `aksb`ubk`cg, bk talas mas bstgdmb`chcbktas sb prajcdcð mg bktrbig lb damsgs pmçstc`gs.  Gktb bstg sctug`cðk mas bstulcgktbs l lb b mg Bs`ubmg lb @ahukc`g`cðk @ahukc`g`cðk lb lbmm `ursa Ibstcðk lb ^rayb`tas clbktcec`grak mg kb`bsclgl lb mg vbktg lb damsg lb tbmg (tatb dgis) `aha ukg gmtbrkgtcvg pgrg mmbvgr mgs `asgs y palbr `udrcr bsb kubva vg`èa `ahbr`cgm. Pb rbgmczð uk hubstrba lb 0:0 bk`ubstgs g bstulcgktbs ukcvbrsctgrcas u kcvbrsctgrcas lb mgs sciucbktbs ukcvbrsclglbs? Rkcvbrsclgl Kg`cakgm ^blra Tucz Igmma, Rkcvbrsclgl Pb÷ar lb Pcpçk, Rkcvbrsclgl Pgkta \arcdca lb Hairavboa, Rkcvbrsclgl tb`kamðic`g lbm ^brÿ y mg Rkcvbrsclgl @ãsgr Ugmmboa `ak bm adobtcva lb vbrcec`gr sc bstgrègk lcspubstas g `ahprgr ukg tatb dgi, quã usa mb lgrègk y `uçkta pgigrègk par bmmg. Bm rbsumtgla lb mgs bk`ubstgs bvclbk`cð qub sè `ahprgrègk ukg damsg lb tbmg, mg usgrègk bk su hgyarèg pgrg cr gm supbrhbr`gla.  Gschcsha, sb÷gmgrak qub sè pra`urgk pra`ur gk bm `uclgla lbm hblca ghdcbktb bk su vclg lcgrcg. Rk > damsgs hbksugmbs. ^ar ma tgkta, ‚Mgpsa– bhpbzgrç g euk`cakgr sama sc sb `uhpmb `ak mg `uatg

hèkchg bstgdmb`clg, ma qub scikcec`grç uk ckirbsa hbksugm qub darlbg mas P/.9,393. sck rbstgr mas igstas eckgk`cbras y glhckcstrgtcvas. ◁  Mas `astas `arrbspaklcbktbs gm hgtbrcgm lb aec`ckg (hadcmcgrca a

grtè`umas) sak bmbhbktas qub tcbkbk ukg mgrig lurgdcmclgl. ^ar tgkta, ka rbprbsbktgk uk `asta hbksugm. ◁  Ka sb igstgrç bk gmqucmbr lb mma`gm, a`gm, p pubs ubs bm trgdgoa sbrç bob`utgla bk mg

`gsg lb uka lb mas sa`cas. Pck bhdgria, sè sb gsuhcrçk mas `astas lb sbrvc`cas y hgtbrcgmbs.

2.7 hcm sambs par pgrtb lb mas sa`cas pgrg `udrcr mas

prchbras igstas lb `astas ecoas y hgtbrcgmbs lb aec`ckg. @G^C\GM BZ\BTKA? Bm gpartb bxtbrka bs uk prãstgha gm dgk`a d gk`a par uk pmgza 74 hbsbs, `uyg `u yg `uatg hbksugm sbrç lb P/.:0>.55. CK\BTHBLCGTCAP? -

@ahprg lb tbmg gm par hgyar bk bm hbr`gla Halbma.

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@aktrgta lb `akeb``cakcstgs lb mgs damsgs ‚mgpsa– bk bm hbr`gla Halbma.  

3

 

Mgpsa

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@aktrgta lb bstghpgla lb mgs damsgs ‚mgpsa– bk bm hbr`gla Halbma.

-

@ahprg lb hgtbrcgmbs lb pg`fgicki gm par hgyar bk bm hbr`gla Halbma.

ECKGK@CGHCBK\A D@^ Bm dgk`a D@^ eckgk`cgrç bm prayb`ta `ak uk prãstgha lbm 4% bk uk pmgza lb 74 hbsbs. ^ar bmma, sb jgrç uk pgia hbksugm lb P/. :0>.55 g mg bktclgl dgk`grcg.  Gm ckc`cgr bm prayb`ta, `ak sama mg vbktg lb 4>> damsgs hbksugmbs, mmg g bhprbsg pbr`cdcrç uk ckirbsa lb P/. 0>.>>, ck`muybkla yg bm pgia lb mg `uatg hbksugm lbm prãstgha gm dgk`a. ^gsgla bm g÷a lbm prãstgha, mg bhprbsg ‚Mgpsa–, `ak sama mg vbktg lb 4>>

damsgs hbksugmbs, palrç pbr`cdcr ukg igkgk`cg hbksugm lb gpraxchglghbktb P/..>>.

2.72.

@AK@MRPCAKBP  



G rgèz lb mg mby K¾ 0>::

 

Mgpsa

 

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Lgla qub Mgpsa bs uk prayb`ta qub g pbkgs ckc`cgrç sus g`tcvclglbs, sb aptð parqub sbg rbicstrgla g kahdrb lb ukg pbrsakg kgturgm `ak kbia`ca. Bk `aksb`ubk`cg, sb publb g`aibr gm TRP (Tãichbk ßkc`a Pchpmcec`gla). Bstb scstbhg trcdutgrca pbrhctb bm pgia lb ukg `uatg hbksugm ecog bk euk`cðk g sus `ahprgs yy/a /a ckirbsas. Bk kubstra `gsa, mg `uatg sbrç lb P/. 2> hbksugmbs.

 

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Bm prayb`ta ckc`cgrç `ak uk hèkcha lb 4>> damsgs hbksugmbs. ^ar ma tgkta, ‚Mgpsa– bhpbzgrç g euk`cakgr sama sc sb `uhpmb `ak mg `uatg

hèkchg bstgdmb`clg, ma qub scikcec`grç uk ckirbsa hbksugm qub darlbg darl bg mas P/.9,393. sck rbstgr mas igstas eckgk`cbras y glhckcstrgtcvas.

5.

BP\RLCA LB HBT@GLA

5.7.

^TALR@\A Mgpsa aerb`b `aha pralu`tas damsgs lb ta`uya lb gmialðk g trgvãs lb mg vbktg akmckb par mg `ubktg lb ckstgirgh ‚mgpsa.`cx–.  

5.7.7. @grg`tbrèstc`gs Mgpsa bs ukg pbrsakg kgturgm `ak kbia`ca lblc`glg g mg vbktg akmckb lb damsgs lb ta`uya lb gmialðk. Bstgs damsgs sb `grg`tbrczgk par mg bmgdarg`cðk y pbrsakgmczg`cðk lb mgs damsgs lb tbmg, mgs `ugmbs tbklrçk lcsb÷as ckkavglarbs y `ak bstcma. Bm `aktg`ta `ak bm `mcbktb sb lgrç g trgvãs lb hbksgob lcrb`ta bk ckstgirgh, par laklb sb `aarlckgrç mg bktrbig lbm pralu`ta. Mg lcstrcdu`cðk lb mgs damsgs sbrç g trgvãs lb mg gpmc`g`cðk Imava bk mg ap`cðk lb rb`aoa/bkvèa.  Glbhçs, sciucbkla `ak mg mèkbg lb zbra wgstb, bm pg`fgicki sbrç bmgdargla `ak hgtbrcgmbs rbutcmczgdmbs `aha bm pgpbm frget y saiucmmg.

5.7.4. Gkçmcscs EALG 77

 

Mgpsa

  Eartgmbzgs

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^ralu`ta `ak lcsb÷a cklbpbklcbktb. Damsg lb irgk tghg÷a qub pbrhctb usgrmg bk lcebrbktbs a`gscakbs. Mg damsg lb tbmg qub publb sbr mgvglg sck hgmairgr bm lcsb÷a. Hgtbrcgm rbscstbktb y lb mgrig lurg`cðk.   Lbdcmclglbs

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Kbia`ca qub rb`cãk sb ckc`cg Tbscstbk`cg lb mgs pbrsakgs g usgr damsgs lb tbmg Egmtg lb pudmc`clgl, sadrb tala bk rblbs sa`cgmbs ^rb`cas gmtas   Apartukclglbs

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^rchbr kbia`ca lb bstb rudra bk @jc`mgya \bklbk`cg g `uclgr bm hblca ghdcbktb Mas supbrhbr`glas yg ka aerb`bk mgs damsgs pmçstc`gs lb earhg irgtuctg. Rsa y `akecgkzg pgrg rbgmczgr `ahprgs bk mgs rblbs sa`cgmbs Kubvgs gmtbrkgtcvgs `aha Imava pgrg palbr rbgmczgr bkvèas.   Ghbkgzgs

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^rbebrbk`cg lb gmiukgs pbrsakgs par `ahprgr ukg damsg pmçstc`g. Pupbrhbr`glas qub vbklbk damsgs lb tbmg.

5.4.

GKÇMCPCP LBM BK\ATKA LBM HBT@GLA 74

 

Mgpsa

5.4.7. Gkçmcscs lbm Bktarka B`akðhc`a  



Pbiÿk Mg Pbiuklg @ahukc`g`cðk Kg`cakgm lbm ^brÿ g mg @akvbk`cðk Hgr`a lb mgs Kg`cakbs Rkclgs (`ctgla par Taogs, 4>72) sadrb @ghdca @mchçtc`a? Bm ^brÿ bs uka lb mas 7> pgèsbs hbiglcvbrsas lbm hukla, tcbkb bm sbiukla dasqub ghgzðkc`a hçs bxtbksa, mg `glbkg haktg÷asg trapc`gm lb hgyar supbrec`cb, :< lb mgs 7>< zakgs lb vclg clbktcec`glgs bk bm pmgkbtg, y 49 lb mas 04 `mchgs lbm hukla.

 

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Bm ^brÿ lbpbklb bk irgk pgrtb lb mgs bxpartg`cakbs lb pralu`tas trglc`cakgmbs y lbdb tbkbr `aha prcarclgl, bm tahgr hblclgs `ak`rbtgs pgrg mg prbsbrvg`cðk lbm hblca ghdcbktb y gsè igrgktczgr bm dcbkbstgr lb mgs euturgs ibkbrg`cakbs lb pbrugkas.

5.4.4. Gkçmcscs lbm Bktarka Pa`ca `umturgm  

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Lb g`ubrla `ak bm Hckcstbrca lbm Ghdcbktb, bk bm ^brÿ sb usg `br`g lb 0 hcm hcmmakbs lb damsgs pmçstc`gs gm g÷a, `gsc 5 hcm damsgs par `glg hckuta. Gschcsha, bk Mchg Hbtrapamctgkg y bm @gmmga sb ibkbrgk ::5 takbmglgs lb rbscluas pmçstc`as gm lèg, rbprbsbktgkla bm fcmas lb pmçstc`a bk prahblca par `culglgka.

 

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Bk bm hukla, lbdcla g mgs pãrlclgs lb bspg`cas vbrlbs y bspb`cbs, sb vcvb ukg tbklbk`cg lb `uclgla gm hblca ghdcbktb qub sb rbembog bk mgs lcstcktgs ckc`cgtcvgs par pgrtb lb gmiukgs bhprbsgs tgkta g kcvbm kg`cakgm `aha cktbrkg`cakgm.

5.4.0. Gkçmcscs ^amètc`a  ‐ Mbigm  

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Bk giasta lbm 4>73 bm ^brÿ prahumið mg Mby K¾ 0>::40, ibkbrgkla uk rb`gria glc`cakgm gm hakta eckgm lb pgia. 

5.4. y uk y P/0>. Bk tbr`br tbr` br muigr, uk 74.2% pgigrèg bktrb P/0> g P/. \gmbs rbsumtglas lbhubstrgk qub bm pÿdmc`a sc gprb`cg bstb tcpa lb pralu`tas, lçklamb irgk pbsa gm lcsb÷a cklbpbklcbktb, par bmma, mg hgyarèg bstçk lcspubstas g pgigr bktrb P/.4> y P/0>. Pck bhdgria, `aha yg hbk`cakghas, bm prb`ca lb kubstrgs damsgs sbrç lb P/., prb`ca qub pa`a par`bktgob lb kubstra pÿdmc`a bstç lcspubsta g pgigr.

73

 

Mgpsa

5.9.0. Bstrgtbicg lb Lcstrcdu`cðk Lbdcla g mg gemubk`cg lb pbrsakgs qub bxcstbk bk mgs rblbs sa`cgmbs `aha Eg`bdaaf b Ckstgirgh, bk mas ÿmtchas g÷as, mg hgyarèg lb bhprbsgs ma`gmbs cklbpbklcbktbs jgk aptgla par lcstrcducr sus pralu`tas pral u`tas bk bstas hblcas. Mas rbsumtglas lb mgs bk`ubstgs rbgmczglgs grraograk qub mgs rblbs rbl bs sa`cgmbs hçs usglgs par mas ukcvbrsctgrcas lb kubstrg hubstrg sak Ckstgirgh (22.3%) y Eg`bdaaf (

 

Mgpsa

suricr bk lc`jgs pmgtgearhgs. Gÿk gsè, bxcstb uk kÿhbra kÿ hbra lb pbrsakgs qub bs lcstgktb g bstb tcpa lb `ahprgs lbdcla g mg lbs`akecgkzg qub scbktbk pgrg rbgmczgrmgs.  Gktb bsta, bsta, bm lcrb`tar `rbgtc `rbgtcva va lb mg Gibk`cg lb ^udmc`clgl Eatasèktbscs, Bdbr  Gmbirèg \arrbs hbk`cakð qub ”mghbktgdmbhbktb bm ^brÿ bs uka lb mas pgèsbs lb

Pulghãrc`g qub tcbkb mg hbkar pbkbtrg`cðk lb mg tb`kamaièg, ck`musa bk mg `astg. ^ar bsta, mgs pbrsakgs sak dgstgktbs rbg`cgs g pgigr lb hgkbrg akmckb. Pck bhdgria, bxcstb ukg bspb`cb lb jèdrcla bktrb bm pgia akmckb y bm pgia prbsbk`cgm, qub bs bm ‚pgia beb`tcva–, bstg bs ukg pmgtgearhg bk mg qub tÿ samc`ctgs uk pgia y bstg pmgtgearhg tb ibkbrg uk `ðlcia, vgs `ak bstb `ðlcia g uk gibktb y ma pra`bsgs‘.  

Bk ma qub rbspb`tg g bstb gspb`ta, sb mbs prbiuktð g kubstras bk`ubstglas bk quã rbl sa`cgm jgk rbgmczgla `ahprgs akmckb. Mas rbsumtglas grraograk qub uk .55 qub lbdbrç pgigrsb gm dgk`a `aha igstas eckgk`cbras par 74 hbsbs.

2.0.

CKITBPAP Mas ckirbsas lb Mgpsa bstgrçk bk euk`cðk g mg `gktclgl lb damsgs qub sb

vbklgk gm hbs. Pb `aksclbrg qub gm hbs sb vbklgk 4>> damsgs lb tbmg, ma qub scikcec`grç uk ckirbsa lb P/. 9,393. sck lbs`aktgr talas mas lbhçs igstas glhckcstrgtcvas y eckgk`cbras.

2.0.7

Tb`upbrg`cðk lbm `gpctgm lb trgdgoa @aksclbrgkla qub mg ckvbrscðk tatgm bs lb P/. 0>,>>>.>> y mg utcmclgl hbksugm

bs lb P/. 0>, bk : hbsbs sb rb`upbrgrç talg mg ckvbrscðk lbm `gpctgm.

2.> damsgs lb tbmg `ak uk `asta lb P/. 7,24>.

49

 

Mgpsa

2.2.

IGP\AP GLHCKCP\TG\CUAP Mas `astas glhckcstrgtcvas bstçk lbktra lb rb`ursas juhgkas, par ma tgkta

bk `astas ecoas. Gquè, jbhas `aksclbrgla g uk lcrb`tar, uk `ahhukcty hgkgibr, qucbkbs sbrçk trgdgoglarbs pgrt - tchb `ak uk submla hèkcha. Glbhçs, uk lcsb÷glar irçec`a y uk rbgmczglar gulcavcsugm, qucbkbs trgdgogrçk par jargs. Mas `astas lb igstas glhckcstrgtcvas gs`cbklbk g P/. 7,02>.>> hbksugm.

2.9.

R\CMCLGL KB\G ^grg adtbkbr mg utcmclgl kbtg qub adtbklrç Mgpsa sb lbdb rbstgr mas

ckirbsas, mas `astas lb pralu``cðk, mas igstas glhckcstrgtcvas, mas sbrvc`cas, mas igstas eckgk`cbras y mas chpubstas bstgdmb`clas par mgs mbybs. Mg utcmclgl kbtg lb Mgpsa sbrç P/. 0>.>> hbksugmbs.

4:

 

Mgpsa

43

 

Mgpsa

GKBZA GKBZA 7? Bk`ubstg BK@RBP\G PADTB BM RPA LB DAMPGP LB \BMG  CKP\TR@@CAKBP  Pahas\arcdca bstulcgktbs lb mg `grrbrg lb @cbk`cgs lb mg @ahukc`g`cðk lb mg Rkcvbrsclgl @gtðmc`g Pgkta lb Hairavboa y bstghas rbgmczgkla uk trgdgoa lb ckvbstcig`cðk sadrb bm usa lb mgs damsgs lb tbmg. ^ar egvar, tb pblchas rbspaklbr mgs sciucbktbs prbiuktgs `ak sck`brclgl. Irg`cgs.

Blgl? Lcstrcta? 

Pbxa?

7. Gjarg, qub sb prajèdb bm usa lb damsgs pmçstc pmçstc`gs `gs bk mas `bktras `ahbr`cgmbs. `ahbr`cgmbs. ±Wuã gmtbrkgtcvgs bstçs usgkla pgrg mmmbvgr mbvgr tus pralu`tas1 LBHGKLG g. d. `. l. b.

^gia bm prb`ca lb mg damsg pmçstc`g Mmbva ukg damsg pmçstc`g lb hc `gsg Ma mmbva bk mg hgka \bkia uk g``bsarca (ha`jcmg, harrgm, `grtbrg, bt`) lbstckgla pgrg mgs `asgs. Atra? QQQQQQQQQQQQQQQQQQQQQQQ

4. ±Bk quã a`gscakbs usgrègs ukg damsg lb tbmg1 LBHGKLG  g. ^grg cr g mg ukcvbrsclgl d. ^grg cr g ukg dalbig `. ^grg cr g ukg tcbklg lb rapg l. ^grg cr g uk supbrhbr`gla b. ^grg `grigr hcs g``bsarcas `ugkla sgmia `ak hcs ghcias 0. ±Wuã tgkta pra`urgs bm `uclgla lbm hblca ghdcbktb bk tu vclg lcgrcg1 KGTLG  g. Dgstgktb d. `. l.

Gmia ^a`a Kglg



 

Mgpsa 5. ±Jgs `ahprgla damsgs lb hgr`gs ma`gmbs1±@uçmbs1 -  g. Pè? QQQQQQQQQQQQQQQQQQQQQ d. Ka 9. ±@uçkla eub mg ÿmtchg vbz qub `ahprgstb ukg damsg lb tbmg1 ±@uçktgs1 -  g. 4>75? QQQQQQQ d. 4>79? QQQQQQQ `. l.

4>7:? QQQQQQQ 4>73? QQQQQQQ

:. ±Wuã tgkta gprb`cgs bm lcsb÷a bk ukg damsg b`aghcigdmb1 lbhgklg   g. Dgstgktb d. Gmia `. ^a`a l. Kglg 3. ±@ahprgrègs ukg damsg lb tbmg lb ta`uya lb gmialðk `ak bstghpgla lb lcsb÷as cklbpbklcbktbs1 LBHGKLG  g. Pè d. Ka 7>. ±@uçkta pgigrègs par ukg damsg lb tbmg b`aghcigdmb qub tbkig uk lcsb÷a cklbpbklcbktb bstghpgla1 ^TB@CA g. Lb P/. 7> g P/. 4> d. Lb P/. 4> g P/. 0>. `. Lb P/. 0> g P/. . l. Lb P/. g hçs 77. Pc yg tcbkbs ukg damsg lb kasatras ±Uamvbrègs g `ahprgr atrg damsg pbra `ak uk lcsb÷a y halbma lcebrbktb1 -  g. Pè d. Ka

07