Finanzas II (Presupuesto)

 

Efkjkzjs FF

 HA P\HWXPXHW^C NH UHK^JW  Bætcnc nh Ejgtcrhs Hsth Bætcnc gcksfsth hk gcksfnhrjr, hk aj prhpjrjgf÷k nha prckcstfgc nh vhktjs, acs nfehrhkths ejgtcrhs quh djk fkgfnfnc tjktc ejvcrjlah gcbc nhsejvcrjlahbhkth hk ajs vhktjs nha hmhrgfgfc jkthrfcr, jsâ gcbc jquhaacs jsphgtcs quh puhnjk fkgfnfr hk jubhktc c nfsbfkugf÷k nh ajs vhktjs hk ha phrfcnc quh sh hsth prhsupuhstjknc, fkgauyhknc ajs euhrzjs hgck÷bfgjs ihkhrjahs y ajs pcaâtfgjs y bhnfnjs nfgtjnjs pcr aj jnbfkfstrjgf÷k jnbfkfstrjgf÷k nh aj hbprhsj. Acs ejgtcrhs quh fkthirjk acs hahbhktcs j gcksfnhrjrsh hk aj prhpjrjgf÷k nha prck÷stfgc nh vhktjs sck= HWPHGFEFGCW W NH UHK^ UHK^J J (E) F. EJG^C\HW HWPHGFEFGC Wck ac acss ejg ejgtcr tcrhs hs c jsp jsphgt hgtcs cs quh fkg fkgfnf fnfhrc hrckk hk ajs vhk vhktjs tjs pjs pjsjnj jnjs, s, yj shj ejv ejvcrj crjlah lah c nhs nhsejv ejvcrj crjla lahbh hbhkth kth acs quh gckshguhkthbhkth,, jehgtjrjk ajs vhk gckshguhkthbhkth vhktjs tjs quh sh hstæk pprckcstfgjknc. rckcstfgjknc. Hstcs ejgtcrhs sh gajsfefgjk hk=

J) EJG^C\HW NH J JMXW^H= MXW^H= (j) Wu clmhtc hs lêsfgjbhkth jmustj ajs vhktjs nha hmhrgfgfc jkthrfcr pjrj nhmjrajs aflrhs nh nhsvfjgfckhs y sftujgfckhs ejvcrjlahs c jnvhrsjs kc rhgurrhkths, hs nhgfr, nhmjr ajs vhktjs hk gcknfgfckhs gcknfgfckhs kcrbjahs nh cphrjgf÷k. Hstcs ejgtcrhs puhnhk shr= j.: EJUC\JLAHW= Fkgfnfhrck, ejvcrjlahbhkth hk ajs vhktjs nha júc jkthrfcr, tjahs gcbc=  Phnfncs hxghpgfckjahs nh hbprhsjs kuhvjs quh hk ha phrfcnc sfiufhkth sæ jutcjljsthghrêk.  Uhktjs nh pruhlj hk uk bhrgjnc pcthkgfja quh sh jljknckj.  Uhktjs hxghpgfckjahs quh sh hsphrj kc vjk j rhphtfr. j.< NHWE NHWEJUC\ JUC\JLA JLAHW= HW= Fkgfnfhrck nhsejvcrjlahbhkth nhsejvcrjlahbhkth hk ajs vhktjs nha júc jkthrfcr, tjahs gcbc      

Xk fkghknfc quh rhtrjsc hbljrquhs. Ejaajs hk ha jljsthgfbfhktc nh bjthrfj prfbj Duhaijs quh jtrjsjk ha hbljrquh nh phnfncs Wusphksf÷k nh phnfncs pcr nhbjknjs hk gcktrj nh aj hbprhsj Wusphksf÷k nh phnfncs nha hxthrfcr pcr ljrrhrjs jrjkghajrfjs (jubhktc nh fbpuhstcs nh fbpcrtjgf÷k) Nfsbfkugf÷k nh vhktjs hk jaiukj rhif÷k pcr buhrth, rhkukgfj c nhspfnc nh phrsckja nh vhktjs.

L) EJG^C\HW NH GJBLFC (l) Ha ejgtcr nh gjblfc cerhgh uk bhnfc pjrj hstfbjr ha vcaubhk j quh puhnhk aahijr ajs vhktjs sf sh fktrcnumhrjk gfhrtcs gjblfcs hk ajs pcaâtfgjs nh aj gcbpjúâj hk ha gursc crnfkjrfc nh acs khicgfcs , y sh jncptjrjk prjgtfgjs y bætcncs pjrj djghrajs hehgtfvjs, c lfhk, lfhk, sf cgurrfhrjk gfhrtcs gjblfcs hk ajs gcknfgfckhs gcknfgfckhs hsphgfefgjs hsphgfefgjs nha bhrgjnc. Hstcs ejgtcrhs puhnhk shr= l. l.:: Ej Ejgt gtcr cr nh gj gjbl blfc fc hk ha pr prcn cnug ugtc tc== tj tjah ahss gc gcbc bc== \hnfshúc nha prcnugtc    

Hbpahc prcghscs nh kuhvcsnh (gcstcs bhkcrhs)  Kuhvcs nhbjthrfjahs ejlrfgjgf÷k (sfbpafef (sfbpafefgjgf÷k gjgf÷k nha nfshúc)  Kuhvcs hqufpcs pjrj prcnugfr (hstjknjrfzjg (hstjknjrfzjgf÷k) f÷k) Jnjptjgf÷k nha prcnugtc j kuhvcs uscs

 l.< Ejgtcr nh gjblfc hk aj prcnuggf÷k= Gck erhguhkgfj acs gafhkths djghk sus phnfncs j ctrjs hbprhsjs pcrquh ha ejlrfgjkth kc puhnh ijrjktfzjr aj hktrhij nha  prcnugtc hk aj gjafnjn gjafnjn y/c ehgdj rhquhrfnj. Hstc puhnh suphrjrsh bhn bhnfjkth= fjkth=  Bhmcrjbfhktc hk ajs fkstjajgfckhs nh aj eêlrfgj, hk acs bætcncs nh ejlrfgjgf÷k, hk aj pajkhjgf÷k y gjahknjrfzjgfck nh ajs cphrjgfckh cphrjgfckhss y hk ha gckt gcktrca rca nh fkvhktjr fkvhktjrfcs, fcs, phrbf phrbftfrê tfrê j aj hbprhsj jshiu jshiurjr rjr ja gafhk gafhkth th quh acs prcn prcnugtc ugtcss sh ah hktrhijrjk hk ajs ehgdjs prhvfstjs.  Fktrcnuggf÷k nh gcktrcahs nh gjafnjn, jshiurjrj ja gafhkth quh aj bhrgjkgâj quh sh ah vhknh sjtfsejrê sus hxfihkgfjs.

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Efkjkzjs FF

 l.7 Ejgtcr nh gjblfc hk ha bhrgjnc= Ha phrsckja nh vhktjs ja hstjr hk gcktjgtc nfrhgtc h fknfrhgtc gck aj gcrrfhkth nh cpfkfckhs quh prhvjahgh hk ha bhrgjnc y  pcnhr jprhgfjr ha gjrêgthr kuhvc kuhvc c vjrfjlah nh acs hahbhktcs hahbhktcs nha bfsbc, sh djaaj hk gcknfgfckhs nh jgckshmjr sclrh ha hehgtc quh puhnh thkhr hsth gjblfc nh gcknfgfckhs hk ajs pcsflfafnjnhs nh vhktjs pjrj ha sfiufhkth phrfcnc prhsupuhstjrfc. Hktrh acs gjblfcs nh bhrgjnc quh nhlfhrjk gcksfnhrjrsh ja ecrbuajr ajs hstfbjgfckhs nh vhktjs nha jkc sfiufhkth, hstêk=  Gjblfcs hk ajs bcnjs y hk acs iustcs y hstfacs ejgtcr quh gjblfj aj hstrugturj nha bhrgjnc. Acs gjblfcs puhnhk njrsh hk tærbfkcs nh auijr,  Aj pclajgf÷k hs ctrc ejgtcr kubhrc, gcbpcsfgf÷k y hnjn.  Gjb Gjblfc lfcss hk aj jgt jgtfvf fvfnjn njn hgc hgck÷b k÷bfgj fgj,, hsp hsphgf hgfjab jabhkt hkthh nh ukj rhi rhif÷k f÷k hk pjr pjrtfg tfguaj uajrr puh puhnhk nhk thk thkhr hr fbp fbpcrt crtjkt jkths hs gckshguhkgfjs hk ajs vhktjs acgjahs (luhkjs c bjajs gcshgdjs, nhspajzjbfhktc nh eêlrfgjs, gjblfcs nhlfncs j aj gcbphthkgfj.  l.> Ejgtcr nh gjblfc hk acs bætcncs nh vhktj= Aj kjturjahzj nha bhrgjnc quh surth aj hbprhsj y aj pcsfgf÷k nh aj bfsbj hk hsh bhrgjnc, gujknc sh trjtj nh khicgfcs lfhk crijkfzjncs y bjkhmjncs bjkhmjncs hk ecrbj gcbphthkth, sck bctfvc nh gckstjkth gckstjkth hstunfc. Aj rhspuhstj prcljlah nha bhrgjnc j acs gjblfcs quh sh fktrcnuzgjk hk acs prcghnfbfhktcs nh vhktj, nhlh shr gufnjncsjbhkth bhnftjnj sf hs quh sh qufhrh quh acs rhsuatjncs nh tjahs gjblfcs hk tærbfkcs nh vhktjs y ijstcs sh trjthk fkthafihkthbhkth nhsnh ha puktc nh vfstj nha prhsupuhstc. Acs ejgtcrhs quh nhlfhrjk gcksfnhrjrsh, sck=  Gjblfcs hk acs prhgfcs  Acs shrvfgfcs quh sh cerhghk j acs gcksubfncrhs, sck gck erhguhkgfj uk ejgtcr fbpcrtjkth hk ha hstjlahgfbfhktc y bjkthkfbfhktc nha bhrgjnc. bhrgjnc. Acs nfstrflufnc nfstrflufncrhs rhs sh khijrjk j vhknhr ukj aâkhj nh prcnugtcs prcnugtcs sf ha ejlrfgjkth kc puhnh puhnh c kc qufhrh njr ha jpcyc khghsjrfc pjrj jthknhr ajs khghsfnjnhs nh acs gafhkths, rhajtfvjs j ajs rhpjrjgfckhs, rhpcsfgfckhs y rhpuhstcs.  Bcnfefgjgfckhs hk ha pajk nh pulafgfnjn Gjblfcss hk acs bætcn bætcncs cs nh vhktj. Acs bætcn bætcncs cs nh nfstrfl nfstrflugf÷ ugf÷kk pcr bhnfc nh nfstr nfstrflufn flufncrhs crhs ihkh ihkhrjahs rjahs,, bjycrfs bjycrfstjs, tjs,  Gjblfc jihkths nh ejlrfgjkths c bhnfjkth vhktjs nfrhgtjs j acs fkthrbhnfjrfcs pcr uk ajnc, y pcr ctrc, acs nhtjaahs nh ajs rhajgfckhs gck tjahs jihkgfjs hk ac rhajtfvc j nhsguhktcs, lckfefgjgfckhs y ctrcs jsphgtcs pjrtfguajrhs, gckstftuyhk hahbhktcs fbpcrtjkths hk aj hstrugturj nh acs bhnfcs nh quh nfspckh aj hbprhsj pjrj pckhrsh pckhrsh hk gcktjgtc gck su gafhkthaj. Hstcs gjblfcs jehgtjk euhrthbhkth ha vcaubhk nh vhktjs. rhbukhrjr ja phrs phrsckja ckja nh vhktjs. Gcbph Gcbphksjg ksjgfckhs fckhs j vhknhnc vhknhncrhs rhs hk tærbfkcs nh guhktjs nh ajs quh puhnjk  Ecrbj nh rhbukhrjr clthkhr jktfgfpcs, jktfgfpcs, gcbfsfckhs, sjajrfcs, ijstcs nh vfjmhs, y jehgtjk aj bjikftun nha hseuhrzc nh vhktjs y nh jaaâ quh sh tcbhk gcbc ejgtcrhs hk aj nhthrbfkjgf÷k nha vcaubhk nh vhktjs.

N H GC\\FHK^H GC\\FHK^HW W NH G\HGFBFH G\HGFBFHK^C K^C © g) EJG^C\HW NH Ha tærbfkc grhgfbfhktc sh rhefhrh j quh hk aj prhpjrjgf÷k nha prhsupuhstc nhlh gcksfnhrjrsh ajs thknhkgfjs gcrrfhkths hk ha

grhgfbfhktc nh ajs vhktjs nh aj hbprhsj y nh ajsnhvhktjs nh aj fknustrfj nh quh ecrbj pjrth . Acs ejgtcrhs gcrrfhkths nh grhgfbfhktc, prcvfhkhk ncs euhkths prfkgfpjahs= g.: Aj n nffkêbfgj jjggubuajtfvj= Fbpuasj sfhbprh djgfj djgfj jnhajkth j ukj ukj hbprhsj. Wh nhkcbfkj gck erhgu erhguhkgfj hkgfj grænftc bhrgjkt bhrgjktfa. fa. Hs aj nfspcs nfspcsfgf÷k fgf÷k pcr pjrth nha pýlafgc j vcavhr ja sftfc hk ncknh ncknh euh lfhk shrvfnc. Hsj nfspcsfgf÷k nha pul pulafgc afgc j vcavhr, hs jaic quh sh gckstftuyh hk ha gursc nha tfhbpc? hs, pcr ac tjktc, jgubuajtfvc? pcshh gfhrtj nfkêbfgj pcrquh fbpuasjrj j aj hbprhsj djgfj jnhajkth pcr ajric tfhbpc, sfk bugdc hstâbuac ihkhrjnc pcr gjbpjújs pulafgftjrfjs. g.< Ha pcthkgfja fknugtfvc= Fkeauyh sclrh tcncs ach hahbhktcs hahbhktcs c gcbpckhkths nh aj fknustrfj. Jgtýj sclrh ukj hbprhsj hk pjrtfguajr nh jguhrnc gck su  phrbhjlfafnjn c pcsflfafnjn pcsflfafnjn nh vhrsh jehg jehgtjnj tjnj pcr aj gcrrfhkth ihkhrja nh nh aj fknustrfj hk su gckmuktc. gckmuktc.

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Efkjkzjs FF

HG CKCBFGJW I IHKH\JAHW HKH\JAHW (H) FF. EXH\]JW HGCKCBFGJW Hxfsthk euhrzjs hgck÷bfgjs quh hk bjycr c bhkcr irjnc, nfrhgtj c fknfrhgtjbhkth, tfhkhk fkeauhkgfj hk ha vcaubhk nh vhktjs nh ukj hbprhsj? gujaftjtfvjbhkth gujaftjtfvjbhkth djlajknc, ha prclahbj sh hktfhknh hktfhknh lfhk. Wfk hbljric, gujknc aahij ha bcbhk bcbhktc tc nh djghr  nhthrbfkjgfckhs gujktftjtfvjs, gujktftjtfvjs, gck uk irjnc rjzckjlah nh hxjgtftun pjrj sjlhr guja puhnh shr aj fkeauhkgfj pcsftfvj c khijtfvj, hk ajs vhktjs, nh ajs euhrzjs hgck÷bfgjs ihkhrjahs, ha prclahbj sh tcrkj gcbpahmc y hs khghsjrfc gcktjr gck aj jshscrfj nh puktc ktc nh vvfstj fstj nh su kjturjahzj, ajs euhrzjs hgck÷bfgjs ihkhrjahs puhn puhnhk hk uk hgckcbfstj, hxphrtc hk aj bjthrfj. Nhsnh ha pu gajsfefgjrsh=

:. Gcknfgfckhs hgck÷bfgjs ihkhrjahs= Aj fkeauhkgfj hk ajs vhktjs sh bfnh j trjvæs nh âknfghs c fknfgjncrhs hgck÷bfgcs, tjahs gcbc= Prcnugtc kjgfckja lrutc  Fkirhsc phr. gêpftj  Uhktjs y prcnuggf÷k pcr rjbj nh jgtfvfnjn  Jdcrrc  Bhrgjnc pcthkgfja y su nfstrflugf÷k ihcirêefgj  Hstjlahgfbfhktc nh kuhvjs hbprhsjs  Phrnfnj nha pcnhr jnqufsftfvc nh aj bckhnj  Prhgfcs ja bjycrhc y ja bhkunhc   Kfvha nh cgupjgf÷k cgupjgf÷k y nh nhshbpahc  Prhstjbcs ctcrijncs  

Gcbprj-vhktj nh tâtuacs vjacrhs .

bjyc bjycr r shrê aj utfafn utfafnjn jn nhr pjrth acs bfsbc bfsbcs. s. hbprh Jsâ, jpjrhg jpjrhghk hkrrcaajk, ajs jk, vjrf vjrfjgfck jgfckhs hstjgf÷ hstjgf÷kjahs , jsph jsphgtcs gtcs quh pcgjs hbprhsj hbprhsjs s pcnrâjk fikcrjr. fikc rjr. Aj bjyc bjycr nh ajs hbprhsjs sjs nhsj nhsjrrcaa hk ha hs gursc nh kjahs, acs júcs, b÷nu b÷nuacs acs ihkh ihkhrjahs rjahs nh vjrfj vjrfjgfck gfckhs hs hstjgf÷kjahs, acs quh sh nhthrbfkjk ja hstjlahghr ha pcr gfhktc nh ajs vhktjs phrf÷nfgjs (bhksujahs, trfbhstrjahs, shbjkjahs, htg.) gck rhajgf÷k j ajs vhktjs jkujahs nha phrfcnc. Ja nhthrbfkjr ac acss âknfghs nh vj vjrfjgf÷k rfjgf÷k hstjgfckja hstjgfckja,, sh jpafgjk j ajs vhktjs nh quh sh trjth, j hehgtc nh nhthrbfkjr ha bcktc nh ajs vhktjs hstjgf÷kjahs, tctjahs ejgtfl ejgtflahs ahs nh gcbpjrjr gck acs âknfghs hgck÷bfgcs fknfgjncs. 8. Gajsfefgjgf÷k nh prcnugtcs nh jguhrnc gck su shksflfafnjn hgck÷bfgj= Aj bjycrâj nh hbprhsjs prcnughk vjrfcs jrtâguacs. Hktrh bjycr shj ha kubhrc nh jrtâguacs quh prcnuzgjk, bjycr shrê aj nfefguatjn pjrj nhthrbfkjr aj fkeauhkgfj quh tfhkhk ajs euhrzjs hgck÷bfgjs ihkhrjahs ihkhrjahs sclrh ajs vhktjs. Pjrj scaugfckjr hsth prclahbj prclahbj,, sh djgh ukj gajsfefgjgf÷k nh acs prcnugtcs prcnugtcs gck  ljsh hk su shksflfafnjn hgck÷bfgj, gck ac guja sh prcpcrgfckj uk bjrgc ihkhrja nhktrc nha guja puhnhk prhpjrjrsh ajs  prhvfsfckhs nh vhktjs, vhktjs, shahggfckjknc ukj thknhkgfj thknhkgfj nh rhehrhkgfj pjrj gjnj irupc irupc nh prcnugtcs. Aj p0rfbhrj ejsh gcksfsth ihkhrjabhkth hk gajsfefgjr acs prcnugtcs sclrh aj ljsh nh sus gjrjgthrâstfgjs ihkhrjahs= jrtâguacs nh gcksubc c fknustrfjahs, nurjnhrcs nurjnhrcs c kc nurjnhrcs nurjnhrcs,, nh usc gcrrfhkth c suk suktujrfc, tujrfc, htg. Nhspuæs nh vhrfefgjr aj thknhkgfj nh vhktj nh ggjnj jnj

 prcnugtc hk ha gursc nh uk gfhrtc kubhrc nh júcs. júcs.

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Efkjkzjs FF

FFF . FKEA FKEAXHKG XHKGFJ FJ NH AJ JNBFK JNBFKFW^ FW^\JGFC \JGFCK K (J) Ha æxftc c erjgjsc nh ukj hbprhsj hstj nhthrbfkjnc hk ecrbj fbpcrtjkth pcr ajs pcaâtfgjs quh jncpth aj jnbfkfstrjgf÷k nh aj bfsbj y pcr acs prcirjbjs quh sh prhpjrhk pjrj djghr hehgtfvjs tjahs pcaâtfgjs. \hsphgtc nh ajs vhktjs, prfkgfpjabhkth hk hstj æpcgj nh gjblfcs hgck÷bfgcs, aj fkeau fkeauhkgfj hkgfj jnbfkfstrjtf jnbfkfstrjtfvj vj hs khghsjrfj y nnhgfsfvj. hgfsfvj. Acs gjblfcs hk aj hgckcbâj nha ppjâs jâs y gckshguhkthbhkth hk ha bhrgjnc nh kuhstrcs prcnugtcs, hxfihk jmusths fbpcrtjkths hk ajs pcaâtfgjs y prcirjbjs nh vhktjs y sck acs jnbfkfstrjncrhs nh ajs hbprhsjs qufhkhs tfhkhk quh ecrbuajr aj hstrjthifj prfkgfpja nh ajs gjbpjújs nh vhktjs, hk tjktc acs eukgfckjrfcs hmhgutfvcs nhlhk jsubfr aj rhspcksjlfafnjn nh hstjlahghr acs prcghnfbfhktcs pjrj gubpafr tjahs hstrjthifjs. Ajs êrhjs nhktrc nh ajs gujahs fkeauyh aj jnbfkfstrjgf÷k, sck= :. Gjblfcs hk ha tfpc nh prcnugtcs= Jaiukcs prcnugtcs sck sustftufncs pcr ctrcs gck bjycr thgkcaciâj, bhmcr gjafnjn c gck bjs uscs, pcr ac quh hs khghsjrfc gcksfnhrjr gjblfcs hk acs tfpcs nh bhrgjkgâjs quh sh prcnughk. . Pcaât rhefhrh j aj jbpaftun, jbpaftun, j acs bhnfcs y ja ggjbpc jbpc quh dj nh gulrfr aajj pulafgfnjn= sf dj nh rhjafzjrsh j kkfvha fvha kjgfckja, acgj acgjaa c rhifckja? j trjvæs nh rjnfc, thahvfsf÷k, phrf÷nfgcs, phrf÷nfgcs, rhvfstjs, pjkeahtcs, htg. Jsâ tjblfæk, ac rhajtfvc j rhgurscs efkjkgfhrcs quh sh prhthknhk utfafzjr hk tctja y phrf÷nfgjbhkth. 8. Pcaâtfgj nh prhgfcs= Aj pcaât pcaâtfgj fgj nh prhgfcs sh rhajgfckj gck ncs jjsuktcs suktcs fbpc fbpcrtjkths= rtjkths= ajs vhktjs (hk nfkhrc y hk gjk gjktfnjn) tfnjn) y acs bêrihkhs nh utfafnjn utfafnjn lrutj. Wh utfafzj pjrj ha hehgtc, aj gcbl gcblfkjgf÷k fkjgf÷k nh vhktjs.  Kc clstjkth quh pjrj ha prck÷stfgc nh vhktjs j trjvæs nh hsth bætcnc, b ætcnc, hs bhmcr utfafzjr ukj hstrugturj a÷ifgj hk su nhsjrrcaac, tjblfæk hxfsth aj ecrbuaj sfiufhkth= Pv

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Pv Up E       H J

Hk ncknh= 2 Pr Prcckcstfgc nh vhktjs 2 U Uhhktjs pjsjnjs 2 Ejgtcrhs hsphgâefgcs nh vhktj j 2 Ejgtcrhs nh jmusth l 2 Ejgtcrhs nh gjblfc g 2 Ejgtcrhs gcrrfhkths nh grhgfbfhktc 2 Euhrzjs hgck÷bfgjs ihkhrjahs 2 Fkeauhkgfj nh aj jnbfkfstrjgf÷k

Hmhbpac= Aj hbprhsj ‑Acs \hgu \hgurrhkths, rrhkths, W.J.‒, quh ejlrfgj pprhknjs rhknjs nh vhstfr, pprhshktj rhshktj aj fkecrbjgf÷ fkecrbjgf÷kk sfiufhkth, gck aj guja usthn nhlhrê prhpjrjr ha prckcstfgc nh vhktjs nh nfgdj hbprhsj, hk ukfnjnhs, pjrj ha júc :668, jpafgjknc pjrj ha hehgtc, ha Bætcnc nh Ejgtcrhs. :) Hk acs 8 júcs jkthrfcrhs, ajs vhktjs hk prcbhnfc y hk tærbfkcs rhajtfvcs, prhshktjrck ha gcbpcrtjbfhktc quh sh fknfgj j gckt gcktfk fkuj ujgf gf÷k ÷k== sh shbh bhst strh rh nh hk hkhr hrcc j muk mukfc fc 2 550% 0% y sshb hbhs hstr trhh nnhh mua muafc fc j nnfg fgfh fhbl blrh rh 2 >0% >0%

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Efkjkzjs FF

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