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Trabajo de practica Profesional...
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UNIVERSIDAD CRISTIANA EVANGÉLICA EVANGÉLICA NUEVO MILENIO LA ESPERANZA
INFORME DE PRACTICA PROFESIONAL REALIZADA EN:
COOPERATIVA MIXTA MUJERES UNIDAS LIMITADA “COMIXMUL” LA ESPERANZA INTIBUCÁ POR: ANGEL AUGUSTO PINEDA GONZALºEZ A LA UNIVERSIDAD CRISTIANA EVANGÉLICA EVANGÉLICA NUEVO MILENIO PREVIO A LA OBTENCIÓN DEL TÍTULO DE:
LICENCIATURA LICENCIATURA EN ADMINISTRACIÓN ADMINISTRACIÓN DE EMPRESAS
LA ESPERANZA INTIBUCÁ
SEPTIEMBRE DEL 2012
HONDURAS, C, A.
UNIVERSIDAD CRISTIANA EVANGÉLICA EVANGÉLICA NUEVO MILENIO
LA ESPERANZA
INFORME DE PRACTICA PROFESIONAL REALIZADA EN:
COOPERATIVA MIXTA MUJERES UNIDAS LIMITADA “COMIXMUL” LA ESPERANZA INTIBUCÁ POR: ANGEL AUGUSTO PINEDA GONZALEZ A LA UNIVERSIDAD CRISTIANA EVANGÉLICA EVANGÉLICA NUEVO MILENIO PREVIO A LA OBTENCIÓN DEL TÍTULO DE:
LICENCIATURA LICENCIATURA EN ADMINISTRACIÓN ADMINISTRACIÓN DE EMPRESAS
LA ESPERANZA INTIBUCÁ
HONDURAS, C, A.
SEPTIEMBRE DEL 2012
AUTORIDADES DE LA UNIVERSIDAD CRISTIANA EVAN!LICA EVAN!LICA
NUEVO MILENIO A"#. M$%&$ A'()'*$ F+%''-+ -+ S/$) Rectora D). M$%*' R*+%$ Vce!Rectora A"#. L/* $3+$') Secretaro Ge"era# I'#. R)3-$' S/$) Drector A$%"&trat'o A"#. N+3)' L45+ A&e&or Le(a# I'#. L+)'+3 A6$3$ F3)%+ Drector $e I"'e&t(ac)" U"'er&tara L*. 7$(8+%*'+ P))3 Drectora $e E*te"&)" U"'er&tara L*. A%*+3 B+'&(+ Drector $e Doce"ca U"'er&tara + De&arro##o E&t,$a"t# L*. E5+%$'$ 49+ Drecc)" a D&ta"ca I'#. P$/3 Z+3$6$ Drector $e I"-or%.tca + So/orte T0c"co D%$. O3#$ A#/*3$% Coor$"a$ora Área $e #a Sa#,$
INDICE
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A(ra$ec%e"to
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Re&,%e" e5ec,t'o
Pa(1
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CAPITULO I
Pa(1
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21
Ge"era#$a$e& $e #a e%/re&a
Pa(1
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212
9&tora $e #a coo/erat'a
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21312 O=5et'o&
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21313 O=5et'o& e&tat,aro& $e ",e&tra coo/erat'a
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21314 Act'$a$e& /r"c/a#e&
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21316 Co=ert,ra COMI?MUL
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21317 Be"e-co& ,e o-rece COMI?MUL
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21318 Ser'co& ,e /re&ta COMI?MUL
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2131 Pro(ra%a& $e ca/actac)"
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A1 Meta& /ara e# ao 3@23
Pa(1
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B1 Ta##ere& t0c"co& e%/re&ara#e&
Pa(1
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2131< Área $e %erca$eo
Pa(1
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214
Pa(1
27
21412 Per-# o/erat'o + e&tr,ct,ra or(."ca
Pa(1
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21413 ,"ta $rect'a ao 3@23
Pa(1
28
21414 ,"ta $e '(#a"ca ao 3@23
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213
Or(a"(ra%a
216
217
21416 A&a%=#ea (e"era#
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21417 Co"&e5o $e a$%"&trac)"
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2141< Pre&$e"te $e #a coo/erat'a
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2141> Gere"te
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21412@ Co%&)" $e a&,"to& &oca#e&
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214122 Co%&)" $e e$,cac)"
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Po#tca& + /roce$%e"to&
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21612 CaracterFac)" $e &, %e%=re&a
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21613 Crec%e"to -"a"cero
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21712 Pro(ra%a& + /ro+ecto&
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21713 Pro(ra%a&
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218
Co%/ete"ca
Pa(1
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21
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CAPITULO II
Pa(1
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31
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312
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313
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Ser'co $e cr0$to
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31
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41412 Pre(,"ta& $e "'e&t(ac)"
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41413 P#a" $e reco#ecc)" $e "-or%ac)"
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417
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41812 La /re&)" $e #a co%/ete"ca
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CAPITULO III 41
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41814 Lo& 'a#ore&
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D1 T/o& $e /,=#c$a$
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Pa(1
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1.@COMPETENCIA La& %cro -"a"Fa& e&t." co%/,e&ta& /or or(a"Faco"e& /ara e# $e&arro##o OPD or(a"Faco"e& /ara e# $e&arro##o -"a"cero OPDHK &oce$a$e& -"a"cera&K coo/erat'a& $e aorro + cr0$to& COAC + a#(,"o& =a"co&1 Por #o ,e &e re-ere a #a& e"t$a$e& re(,#a$a& + %o"torea$a& /or #a co%&)" $e =a"co& + &e(,ro& $e 9o"$,ra&K a+ ,e %e"co"ar #a /re&e"ca e" e# &ector $e c,atro =a"co&: Procre$tK Ba"co AFtecaK BAN9CAHEK Ba"co Ve#o Ba"co Po/,#arK co" ,"a cartera $e cr0$to e" e# &ector %cro -"a"cero corre&/o"$e"te a US 2>@K@@@K@@@1@@1 A$e%.& a+ a#(,"a& otra& "&tt,co"e& =a"cara& ,e %a"e5a" ," /ro(ra%a $e %cro -"a"Fa&: BAMERK Ba"co $e Occ$e"te + Ba"co HICO9SAK e"tre #a& or(a"Faco"e& /r'a$a& $e $e&arro##o -"a"cero OPDH + otra&
Informe de Practica Profesional
"&tt,co"e& -"a"cera& "o Ba"cara& &e e"c,e"tra": HAMAK CREDISOLK ODEHK PILAR9K 9er%a"$a$ $e 9o"$,ra&K HINSOL + HUNEDK #a& $e%.& &o" OPD&K COAC& + a#(,"a& &oce$a$e&K a,",e "o $recta%e"te &,/er'&a$a& /or #a co%&)" $e =a"co& + &e(,ro& $e 9o"$,ra&K & re&/o"$e" a ," %arco re(,#atoro1 De=$o a# crec%e"to $e# &ector $e #a %cro -"a"Fa& a# a#to "'e# $e co%/ete"ca + a #a "tro$,cc)" %a&'a $e tar5eta& $e cr0$toK 9o"$,ra& e&t. e*/,e&ta a ," re&(o &o=re e"$e,$a%e"to $e #o& c#e"te&K &o=re to$o e" .rea ,r=a"a1! De eco a /e&ar ,e e*&ta acce&o a ,"a ce"tra# $e re&(o /,=#ca a$%"&tra$a /or #a &,/er"te"$e"ca $e 9o"$,ra& + $o& ce"tra#e& $e re&(o /r'a$a& tra"&,"o" e "-oco%K #a "-or%ac)" "o e&t. co%/#eta%e"te act,a#Fa$a1
1. CLIENTES 2112 Re,&to& $e I"(re&o Ser %,5er Ser %a+or $e 32 ao& Co/a $e $e"t$a$ A-#ac)" L/&143@1@@ De/o&tar %"%o L/&1 3@1@@ %e"&,a#e& $e a/ortaco"e&1 • • • • •
2113Dereco& • • • •
GoFar $e #o& &er'co& + =e"e-co& ,e o-rece #a coo/erat'a1 Te"er 'oF + 'oto e" #a& re,"o"e& + a&a%=#ea&1 E#e(r + &er e#ecta /ara c,a#,er car(o1 So#ctar #a co"'ocatora /ara #a a&a%=#ea (e"era# or$"ara1
2114 De=ere& • • • • • •
C,%/#r co" #a& o=#(aco"e& co"tra$a& e" #a coo/erat'a1 9acer ,&o $e #o& &er'co& ,e o-rece #a coo/erat'a1 Ace/tar + $e&e%/ear car(o& $rect'o&1 Acatar + c,%/#r #a& re&o#,co"e& $e #a a&a%=#ea (e"era# + 5,"ta $rect'a1 Pro%o'er e# "(re&o $e ",e'a& a-#a$a&1 Co"ocer e# -,"co"a%e"to $e #a coo/erat'a1
Informe de Practica Profesional
2116 Re,&to& /ara o=te"er ," /r0&ta%o • • • • • •
Ser %a+or $e 32 ao& E&tar a-#a$a a #a coo/erat'a E&tar a# $a co" #a& a/ortaco"e& P#a" $e "'er&)" De$car&e a act'$a$e& co%o e# co%ercoK /ro$,cc)"K &er'co& e"tre otra& Br"$ar #a "-or%ac)" rea# re,er$a1
Informe de Practica Profesional
CAP:TULO II
2.G ACTIVIDADES ASINADAS DURANTE EL PERIODO DE PRÁCTICA
2.1 PERFIL DEL ANALISTA DE CREDITOS E# a"a#&ta $e cr0$to $e=e c,%/#r co" e# &(,e"te /er-#: 21 31 41 61 71 81
Co"oc%e"t Co"oc%e"to& o& "ece&aro& "ece&aro& e" e" e# .rea .rea eco")%caK eco")%caK co"ta=#eK co"ta=#eK + 5,r$ 5,r$ca1 ca1 Co" ca/ac ca/ac$a $a$$ $e a$a/ta a$a/tac) c)"" a# tra=a5o tra=a5o $e $e ca%/o ca%/o Re&/o"& Re&/o"&a=# a=#eK eK o"e&t o"e&too + co" a(re&' a(re&'$a $a$$ co%erc co%erca# a# Or(a" Or(a"Fa$o Fa$oKK co" "cat "cat'a 'a + %,+ =,e"a =,e"a /re&e"ta /re&e"tac) c)"" Co" caracter&tc caracter&tca& a& "otora& "otora& $e &er'co &er'co a# c#e"t c#e"te1 e1 Co"" ca/a Co ca/ac c$a $a$$ $e a$a/ a$a/ta tar& r&ee a #a c,#t c,#t,r ,raa + co&t co&t,% ,%=r =re& e& $e# $e# /re& /re&ta tata tar roo $e
%croe%/re&a&1 1 Co Co"" a#ta a#ta&& c,a# c,a#$ $a$ a$e& e& ,%a"a ,%a"a&1 &1
Informe de Practica Profesional
1 Co Co"" 'a#ore 'a#ore&& + 0tca 0tca /ro-e /ro-e& &o" o"a# a# 2@1 Hac#$a$e& /ara re$actar "-or%e& "-or%e& co%erca#e& + $e re&(o cre$tco1
2.2 ACTIVIDADES REALIZADAS a = c $ e - ( 5 # %
L#e"a$o L#e"a$o $e Co"tr Co"trato ato&& + Pa(ar0& Pa(ar0& a #a& Soc Soca& a& Acta $e Co%/ro%&o $e Pa(o So#c So#ct t,$ ,$e& e& $e $e Cr0$ Cr0$t too E&ta$ E&ta$o& o& -"a -"a"c "ce ero ro&& P#a" P#a" $e I"'e I"'er& r&) )"" Nota& Nota& $e $e Pr% Pr%er er Re, Re,er% er%e"t e"too $$ee Pa(o Pa(o Nota& Nota& $e Se(," Se(,"$o $o Re,e Re,er% r%e" e"to to $e Pa(o Pa(o Nota& Nota& $e Ter Tercer cer Re,e Re,er% r%e"t e"too $e Pa(o Pa(o Cta Ctac co" o"e& e& $e $e A=o A=o(a (a$o $o L#e"a$o& $e Scor"( Ctac Ctac)" )" $e# $e# O-c O-ca# a# $e $e Cr0$t Cr0$too Cta Ctac c)" )" E"tr E"tre( e(aa $e $e D" D"ero ero Car#a So=re Co"trato Co"trato + Pa(ar0 Pa(ar0
2.< SERVICIO DE CREDITO La Coo/erat'a Coo/erat'a M*ta M*ta M,5ere& M,5ere& U"$a& U"$a& L%ta$aK L%ta$aK co%o "&tt,c)" "&tt,c)" $e "ter%e$ac)" -"a"ceraK te"e co%o /ro/)&to ca/tar rec,r&o& -"a"cero& $e /er&o"a& &,/era'tara + co" c o" e&to& e& to& a/o+ar a/o +ar a #a& /er&o"a& /er &o"a& $e-ctara& a tra'0& $e# cr0$toK /re'o e&t,$o re&/ecto a #a &e(,r$a$K #,$eFK ca/ac$a$ $e /a(o + co"'e"e"ca ,e re/re&e"ta o ,e o-rece e# /re&tataro1 La /re&tac)" /re&tac)" $e# &er'co &er'co $e cr0$to cr0$to $e=e &er e-ce"te e-ce"te + o/ort,"aK o/ort,"aK to%."$o&e e# "'e# $e re&(o a$ec,a$o a# t/o $e o/erac)" -"a"cera + a #a& t0c"ca& $e %erca$oK co" e# /ro/)&to $e &at&-acer #a& "ece&$a$e& cre$tca& $e# a-#a$oK &" e*/o"er #a &e(,r$a$ + re"ta=#$a$ $e #o& aorro& + $e%.& -o"$o& ,e &e a$%"&tra"1 La -"a#$a$ $e# cr0$to e& /o"er a $&/o&c)" $e #a& a-#a$a& $e$ca$a& a act' act'$a $a$e $e&& $e /ro$, /ro$,cc cc)" )"KK $&t $&tr r=, =,c c)" )" + co"&, co"&,%o %oKK e# ca/t ca/ta# a# &o# &o#c cta ta$o $o re,re"$o ,e e&te ca/ta# te"(a ," $e&t"o /ro$,ct'oK ,e (e"ere ," =e"e-co
Informe de Practica Profesional
/ara #a& a-#a$a&K /er%t0"$o#e /ro+ectar e# crec%e"to $e &, "e(oco o c,=rr "ece&$a$e& /er&o"a#e& o -a%#are& + a #a coo/erat'a &at&-acer co%o %"%o e# co&to $e# ca/ta#K #o& (a&to& o/erat'o& + a$%"&trat'o&K a& co%o #a creac)" $e re&er'a& ,e -orta#eFca" &, /atr%o"o "&tt,co"a# + (e"ere ," e*ce$e"te ,e retr=,+e e" =e"e-co a#a& a-#a$a&1 De=$o a #a crece"te co%/ete"ca re(&tra$a /or e# &ector %cro -"a"cero $e 9o"$,ra&K e*&te ," re&(o $e &o=re e"$e,$a%e"to /r"c/a#%e"te e" #o& &ectore& ,r=a"o& $e #a& (ra"$e& c,$a$e& $e# /a&1 Me"tra& COMI?MUL "o c,e"ta to$a'a co" ,"a -,erte co%/ete"ca $recta e" &, %erca$o %etaK #a &t,ac)" e" e# corto /#aFo /,e$e 'arar + 'o#'er&e %.& a(re&'a1 A #a -ecaK #a /r"c/a# %e$$a a$o/ta$a /or #a Coo/erat'a /ara %t(ar e&te re&(o e& ," #%te e" t0r%"o& $e #,$eF + $e e"$e,$a%e"to e&ta=#ec$o& /or /o#tca "ter"a1 S" e%=ar(oK e# co"oc%e"to $e $co #%te "o re&,#ta ,"-or%e + a/#ca$o &&te%.tca%e"te1 Re&/ecto a #a e'a#,ac)" $e #a ca/ac$a$ $e /a(oK e&ta /arece a$ec,a$a to%a"$o e" c,e"ta #o& (a&to& e "(re&o& -a%#are& + #a e'a#,ac)" $e# "e(oco -"a"ca$o1 S" e%=ar(oK -a#ta a #a -eca #a "'e&t(ac)" $e# &tora# $e cr0$to $e #a a-#a$a a tra'0& $e #a co"&,#ta $e ,"a ce"tra# $e re&(o&1 A /e&ar $e ,e #a /o=#ac)" o=5et'o $e #a COMI?MUL e" &, (ra" %a+ora "o te"e otro& /r0&ta%o& act'o&K -re"te a# act,a# ta%ao $e #a coo/erat'a + a &, r./$o crec%e"toK e# eco $e "o co"&,#tar re/re&e"ta ," re&(oK e&/eca#%e"te /ara #o& %o"to& %a+ore&1 E# re&(o ca%=aro e& #%ta$o +a ,e #a "te(ra#$a$ $e #o& /r0&ta%o& e& $e"o%"a$a e" %o"e$a #oca#1 ! E" #o ,e &e re-ere a #a /rotecc)" $e# c#e"te:
E*&te" certo& e&/aco& $e %e5ora e" #a tra"&/are"ca $e #a "-or%ac)"1
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Informe de Practica Profesional
A$e%.&K %e"tra& ,e e# co"trato e&/ec-ca $e %a"era tra"&/are"te e# %o"to $e# /r0&ta%oK #a ta&a $e "ter0& "o%"a# a",a#K e# /orce"ta5e $e a/ortaco"e& e*traor$"ara& ca/ta$a& a# $e&e%=o#&ar e# /r0&ta%o + e# "'e# $e #o& "tere&e& %oratoro&K "o %e"co"a e# %o"to $e #o& (a&to& $e /a/e#era e# 6 $e# %o"to $e&e%=o#&a$o1 S" e%=ar(oK #a e*/#cac)" $e# co&to $e cr0$to /arece =,e"a +a ,e e# "'e# $e co"ce"ca -"a"cera $e #a& &oca& &o=re ta&a $e "ter0& + co%&o"e& e& %,+ a#to1 S" e%=ar(o ca=e &ea#ar #a $-c,#ta$ $e #a& a-#a$a& e" $&t"(,r #a c,ota $e /a(o /ara "ter0& + #a c,ota $e /a(o /ara ca/ta# co"ce"ca -"a"cera $e# %o"to $e "ter0& 26K61
La "-or%ac)" /ro/orco"a$a &o=re #o& /ro$,cto& $e #a COMI?MUL re&,#ta a$ec,a$a +a ,e e# >@ $e #a& &oca& e&t." co"&ce"te& $e# a=a"co $e
&er'co& o-rec$o&1 Ca$a a-#a$a ##e'a ,"a #=reta $o"$e &e $eta##a" #a& tra"&acco"e&1 Tr%e&tra#%e"teK &e /o"e e" #a #=reta #o& "tere&e& /a(a$o& &o=re &,& aorro&
o=#(atoro o "o1 Por ca$a tra"&acc)"K ," rec=o e& e"tre(a$o a #a a-#a$a1 La COMI?MUL "o c,e"ta co" ca"a#e& -or%a#e& $e co#ecta $e #o& rec#a%o& + ,e5a&1 S" e%=ar(oK e" (e"era# #a =,e"a co%,"cac)" e"tre #a& &oca& + #a
coo/erat'a /er%te e# =,e" %a"e5o $e #a& co"tro'er&a&1 La COMI?MUL $&/o"e $e ," /ro(ra%a e$,cat'o /ara &,& a-#a$a& "c#,&'e $e %)$,#o& e&/ec-co& &o=re te%.tca& -"a"cera& ta#e& co%o: (e&t)" $e cr0$toK ca/ta# /ro/o + e"$e,$a%e"toK %a"e5o $e aorroK
/re&,/,e&toK /#a"-cac)" $e (a&to&1 La& &oca& /arece" =a&ta"te co"&ce"te& $e #a& act'$a$e& $e #a "&tt,c)"1
Ca=e %e"co"ar ,e e# 2@ $e e##a& a&&te" a #a a&a%=#ea (e"era# a",a#1 E" c,a"to& a #o& e&ta$o& -"a"cero&K #a COMI?MUL rea#Fa a",a#%e"te a,$tora& e*ter"a& + rec=e re(,#ar%e"te ca#-caco"e& $e re&(o e*ter"a&1 Por re,er%e"to $e #a #e+ $e /re'e"c)" $e #a'a$o $e act'oK #a COMI?MUL c,e"ta co" ,"a /o#tca e&/ec-ca /ara re/ortar %e"&,a#%e"te #a& tra"&acco"e& %a+ore& a US 2@1@@@1 A$e%.&K #a tota#$a$ $e# /er&o"a# rec=e ,"a ca/actac)" &o=re e&te te%a1 La (ere"ca $e c,%/#%e"to &e e"car(a $e #a co"-or%$a$ co" #o& re,&to& #e(a#e& + re/orta $recta%e"te a
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#a 5,"ta $rect'a1 No &e re(&tra" ca&o& $e -ra,$e a #o& c#e"te& a o #a
Coo/erat'a1 E# co"tro# "ter"o /arece a$ec,a$o (raca& a# rec0" -orta#ec%e"to $e# e,/o Ma",a# $e A,$toraK e&ta=#ec$oK co"tratac)" $e ,"a ",e'a /er&o"a e" a=r# 3@@>1 E# $e/arta%e"to $e a,$tora "ter"a re&/o"$e 5er.r,ca%e"te a #a ,"ta $e V(#a"ca1 Lo& $o& /ro-e&o"a#e& te"e" ," o=5et'o $e otor(ar co%o %o"to %.*%o
," /r0&ta%o c,+a c,ota %e"&,a# co"&tt,+a "o %.& $e# 6@ $e# e*ce$e"te %e"&,a# $e #a &oca1 La $ec&)" $e a/ro=ac)" -"a# $e# /r0&ta%o &e =a&a /r"c/a#%e"te &o=re #a& (ara"ta& =r"$a$a&1
2.> DESEMPEO FINANCIERO E# %/orta"te crec%e"to $e #a cartera $e cr0$to 83 e" 5,#o 3@2@! 5,"o 3@22 + 7> e" 3@2@ + #a a$ec,a$a ca#$a$ $e #a cartera CeR4@ $e# 3K> a 5,"o 3@22 $e%,e&tra" #a ca/ac$a$ $e rec,/erac)" + co"&o#$ac)" $e COMI?MULK #,e(o $e e"-re"tar #a cr&& /o#tca + -"a"cera $e 3@@>1 Lo& re&,#ta$o& $e re"ta=#$a$ + &o&te"=#$a$ $e# #t%o /ero$o &o" =,e"o& ROE $e# K e" %.& $e ," 2@@ e# &a#$o $e #a cartera +K e" ," 46 e# %o"to $e cr0$to $e&e%=o#&a$oK &" e%=ar(o "o &e %e"co"a e# %o"to $e #o& (a&to& /or cerreK co=ra$o a# %o%e"to $e ca$a $e&e%=o#&o6 $e# %o"toK a$e%.& "o &e a $e&arro##a$o ," &&te%a $e co%,"cac)" e&tr,ct,ra$o $e #a ta&a $e "ter0& e-ect'a1 E# co"trato + /a(ar0 &e #e $a #ect,ra a #a &ocaK /ara "-or%ac)" $e# %o"to $e# cr0$to $e&e%=o#&a$oK #a ta&a $e "ter0& "o%"a# + e# "ter0& /or %ora ,e $eta##a $e -or%a %.& /rec&a #a& co"$co"e& $e# cr0$toca/ta# e "tere&e& to$o& e&to& $oc,%e"to& &e ,e$a" e" e# e*/e$e"te $e ca$a c#e"te1 La coo/erat'a a 'e"$o %/,#&a"$o #a co"ce"ca -"a"cera $e #a& &oca&K e&tr,ct,ra"$o co" HUDEIMHA %)$,#o& $e ca/actac)" /ara #a& a-#a$a&K ,e co"&$era co%/o"e"te& $e e$,cac)" -"a"ceraK + ,e e&t. &,/e$ta$a a #o& /ro+ecto& &oca#e& ,e %a"e5a" ," co%/o"e"te $e cr0$to c E&ta=#ecer /r.ctca& $e co=ra"Fa& a/ro/a$a&: E" (e"era# #a& /r.ctca& $e co=ra"Fa& a/#ca$a& /or e# /er&o"a# $e COMI?MUL &o" ace/ta=#e& + &e e"c,e"tra" -or%a#Fa$a& e" e# Ma",a# $e Cr0$toK &" e%=ar(o "o &e a" $e-"$o /o#tca& o $rectrce& e" e# c)$(o $e 0tca /ara (ara"tFar e# co%/orta%e"to /ro/co /or /arte $e# /er&o"a# e" e# /roce&o $e rea$ec,ac)"K #o ,e $e5a e&/aco /ara co%/orta%e"to $e co=ro a(re&'o1! A& ta%=0" &e co"te%/#a #a /o#tca $e $ac)" e" /a(oe"tre(a $e =e"e& /ara c,=rr #a $e,$aK + #a /o&=#$a$ $e ," /a(o -orFo&o $e #a $e,$a a tra'0& $e ,"a 'a #e(a# a"te& $e a(otar to$a& #a& "&ta"ca& $e co=ro1
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$ De%o&trar ," co%/orta%e"to 0tco: COMI?MUL c,e"ta co" ," c)$(o $e 0tca ,e /re&e"ta #o& 'a#ore& + /r"c/o& "&tt,co"a#e& aca ," co%/orta%e"to 0tco + $e re#aco"e& a$ec,a$a& co" #o& c#e"te&K ,&,aro& + a-#a$o& co%erca#e&K &" e%=ar(o ,e$a e&/aco $e %e5ora e" #a &oca#Fac)"
2.@SUJETO DE CR!DITO Se co"&$era" &,5eto $e cr0$to a #a& /er&o"a& "at,ra#e& a& co%o (r,/o& "-or%a#e& or(a"Fa$o& +
a-#a$o& a #a coo/erat'aK ,e c,%/#a" co" #o&
&(,e"te& re,&to& + ,e a+a" &$o ca#-ca$o& a tra'0& $e ," a".#&& t0c"co: a De=e &er %,5er + e&tar a-#a$a a #a coo/erat'a1 = ;,e &ea" %a+ore& $e e$a$ 32 ao& + %e"ore& a 87 ao& ta"to #a &oca ,e &o#cte e# /r0&ta%o co%o #a& /er&o"a& ,e &ea" a'a#e&1 e*ce/to c,a"$o &e trate $e /ro+ecto& + /ro(ra%a& e&/eca#e&1 c S, '"c,#ac)" co%o a-#a$a a #a coo/erat'a "o &ea "-eror a ," %e& o e" ca&o& e&/eca#e& a crtero& $e# (ere"te $e -#a#1 $ ;,e te"(a" ,"a act'$a$ /ro$,ct'a $e-"$a o $e%,e&tre "(re&o& eco")%co& certo&1 e ;,e c,e"te co" ca/ac$a$ $e /a(o $e=$a%e"te co%/ro=a$o1 - ;,e o-reFca (ara"ta& &at&-actora&1 ( E&tar &o#'e"te e" e# /a(o $e a/ortaco"e& + otro& co%/ro%&o& $er'a$o& $e &, ca#$a$ $e a-#a$o1 Co"tar co" &tora# cre$tco ace/ta=#e1 De%o&trar ca/ac$a$ /ara e5ec,tar e# /ro+ecto e" ,e ar. #a& "'er&o"e& corre&/o"$e"te&1 5 Po&eer &o#'e"ca eco")%ca + %ora# + e&tar e" /#e"o (oce $e &,& $ereco& c'#e&1 ;,e &ea" e"t$a$e& c,+o o=5et'o /r"c/a# "o &ea e# #,cro1 # ;,e &, act'$a$ (e"ere "(re&o& certo& + co%/ro=a$o&1 % ;,e /ro'ea" "-or%ac)" -"a"cera &,-ce"te /ara
e#
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corre&/o"$e"teK ta#e& co%o /#a" $e "'er&)"J/re&,/,e&toK e&ta$o $e re&,#ta$o&K =a#a"ce -r%a$o /or co"ta$or a,torFa$o1 " Pre&e"tar co/a $e# $oc,%e"to ,e -or%a#Fa &, &t,ac)" eco")%ca1 a Para e# /ro/etaro $e# "e(oco: !
Per%&o $e o/erac)" act,a#Fa$o1
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Co/a $e /a(o $e %/,e&to& %,"c/a#e&1 Ve"ta& J "(re&o&1 Re"ta=#$a$ $e# "e(oco1 A"t(e$a$ e" e# #oca#1 E*/ere"ca #a=ora#1
= E%/#ea$o& $e e%/re&a /r'a$a o $e (o=er"o %ae&tro&1 !
Co"&ta"ca $e tra=a5oK ,e %e"co"e &, &,e#$o "eto co" $e$,cco"e&K te%/o $e #a=orar a"t(e$a$ $e=$a%e"te -r%a$a
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+ &e##a$a /or e# re/re&e"ta"te $e #a e%/re&a1 ;,e "o te"(a e%=ar(o /or $e,$a o /or a#%e"tac)"1 Bo,cer $e /a(o1 Co/a $e #a $e"t$a$1 Re-ere"ca& cre$tca& $e otra& "&tt,co"e&1 Gara"ta cre$tca1
! A'a#e& $e/e"$er. $e# %o"to &o#cta$oK /re&e"tar co"&ta"ca $e tra=a5o + $e &er %,5ere& $e=er." e&tar a-#a$a& a #a coo/erat'a1 c Pre&e"tar co/a $e# /ro+ecto $e "'er&)" o e# $eta##e $e #a ,t#Fac)" $e# /r0&ta%o &o#cta$o1
2. NO CALIFICABLES DE CR!DITO La& 'ara=#e& a &er a"a#Fa$a& + ,e /,e$e" $ar ,"a ca#-cac)" a$'er&a co%o &,5eto $e cr0$to &era" #a& &(,e"te&: a I"&,-ce"te "%ero $e re-ere"ca& $e cr0$to1 = Re-ere"ca& $e cr0$to "ace/ta=#e& o #%ta$o&1 c So#ct,$ $e /r0&ta%o "co%/#eta /or "o /ro/orco"ar to$a #a "-or%ac)"1 $ No &e e"c,e"tra" #a& -,e"te& $e re-ere"ca& $e cr0$to1 e No &e /,e$e 'er-car &t,ac)" $e e%/#eo o -,e"te $e (e"erac)" $e - ( 5 # % "
"(re&o&1 I"&,-ce"te te%/o $e e%/#eo1 Ba5a ca/ac$a$ $e /a(o1 So#ct,$ e*ce$e "(re&o& %e"&,a#e&1 No &e a /o$$o 'er-car e# %o"to $e "(re&o&1 No &e /,e$e 'er-car &, re&$e"ca1 E*/ere"ca $e cr0$to $e&-a'ora=#e1 O=#(aco"e& $e cr0$to e" %ora1 O=#(aco"e& $e cr0$to e" e5ec,c)"1 E%=ar(o o rete"co"e& $e &,e#$o '(e"te&1
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o ;,e=ra1 / I"&,-ce"te 'a#or $e #a (ara"ta1 So=re e"$e,$a%e"to1
2.NORMAS DE CREDITO W;,0"e& &o" #a& &oca& $e %e"or re&(oX a M,5ere& e&/eca#%e"te co" 5o&1 = Ma+ore& $e 4@ ao&1 c Co" e*/ere"ca co%/ro=a$a e" #a act'$a$ $e #a %croe%/re&a %a+or a $ e - (
3 ao&1 Co" ''e"$a /ro/a o #oca# /ro/o1 A"t(e$a$ e" #oca# o &to $e tra=a5o co" %.& $e 4 ao&1 Re"ta=#$a$ %a+or a 27 &o=re 'e"ta&1 ;,e %,e&tre" =,e"a #,$eF1 Co" e*ce$e"te& $&/o"=#e& -a%#ar $e e"tre e# 6@ + 8@ $e &, "(re&o -a%#ar ,t#$a$ %croe%/re&a Y otro& "(re&o& -a%#a1
21
2.PROCEDIMIENTOS PARA OTORAR CR!DITO A SOCIAS La &oca e& ate"$$a /or #a a"a#&ta o a,*#ar $e a"a#&ta ,e" e& #a
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/er&o"a ,e rec=e #a $oc,%e"tac)" + #a re'&a1 Se &o#cta" #o& $oc,%e"to& "ece&aro& co%o &er: #a tar5eta $e $e"t$a$ co/a co"&ta"ca $e tra=a5o or("a# & #a &oca tra=a5aK /er%&o $e o/erac)" co/a & #a &oca te"e "e(ocoK e&crt,ra& $e #a /ro/e$a$ e" ca&o $e ,e e# /r0&ta%o &o#cta$o &ea /otecaroK $e"t$a$e& $e #o&
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a'a#e& co/a&K co"&ta"ca $e tra=a5o $e #o& a'a#e& or("a#e&1 Se re'&a ,e to$a #a $oc,%e"tac)" re,er$a e&t0 co%/#eta /ara /o$er
61
&e(,r co" e# /roce&oK $e "o e&tar co%/#eta &e $e',e#'e1 Se "(re&a #a "-or%ac)" a# &&te%a &cor"( /ara &a=er & #a &oca e& re&(o&a o "oK $e "o &er#o &e co"t",a co" e# /roce&oK $e &er re&(o&a &e
71
recaFa #a &o#ct,$1 Se #e &o#cta to$a #a "-or%ac)" a #a &ocaK ,e ##e'a e# -or%ato &o#ct,$ $e /r0&ta%o /er&o"a#[ a$5,"toK co%o &er: De&t"oK /#aFoK "o%=reK a/e##$o + &,& $ato& (e"era#e& $eta##e $e /ro/e$a$e&K 'ec,#o& + acco"e& e&ta$o& -"a"cero& "c#,+e"$o c,e"ta& $e# c)"+,(e & #a &oca #o te"e re-ere"ca& $e cr0$to + a%(o& o -a%#are& &e(,$a%e"te #a "-or%ac)" $e #o& a'a#e&1
Informe de Practica Profesional
81
Se /roce$e a rea#Far #a &,/er'&)" /or #o& o-ca#e& $e cr0$to #o& c,a#e& $e=e" 'er-car #a $recc)" $e $o%c#o $e #a &ocaK & te"e "e(oco rea#Far #a $e=$a &,/er'&)"K &e rea#Fa e# re&/ect'o a'a#,) $e ca%/o /ara 'er-car ,e #o& $ato& $e #a e&crt,ra co"c$a" co" e# terre"oK + ,e
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$co& $ato& re"a" #o& re,&to& /ara otor(ar e# /r0&ta%o1 Se #e $e=e rea#Far ,"a &,/er'&)" a #o& a'a#e& /ara co%/ro=ar #o& $ato& /ro/orco"a$o& /or #o& %&%o&K & &o" ace/ta=#e& #o& $ato&K e&to& a/r,e=a" co%o a'a#e&K + & "o &e recaFa" + &e #e ace &a=er a #a &oca
1
rea#F) + #e $a e# tr.%te a #a a"a#&ta $e cr0$to1 La a"a#&ta $e cr0$to re'&a to$a #a $oc,%e"tac)"K & e&t. co%/#eta #a
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/a&a a# co%t0 $e cr0$toK & "o &e $e',e#'e /ara ,e &ea co%/#eta$a1 E# co%t0 $e cr0$to &e e"car(a $e re'&ar to$a #a $oc,%e"tac)" 5,"to co" e# $e/arta%e"to $e re&(o ,e"e& ##e(a" a #a co"c#,&)" $e & &e
221
a/r,e=a e# cr0$to o "o1 La& re&o#,co"e& &o#o &o" -r%a$a& /or #a /re&$e"taK &ecretaraK + #o& $o&
231
'oca#e&K + #o& cr0$to& &o" a"ota$o& e" e# #=ro $e co"tro# $e cr0$to&1 U"a 'eF a/ro=a$o e# cr0$to &e /a&a" a# $e/arta%e"to $e co"ta=#$a$ /ara #a e#a=orac)" $e ce,eK + e" cr0$to &e e#a=ora" #o& $oc,%e"to&
241
#e(a#e& /a(ar0&K co"trato& etc1 Pre'o a #a e"tre(a $e# ce,e /or e# De/arta%e"to $e Cr0$toK &e re,ere $e #a -r%a& ta"to $e #a &oca co%o &e &,& a'a#e& ,"a 'eF
e"tre(a$o e# ce,e a #a &ocaK &e /a&a a ca5a /ara &, ca%=o -"a#1 Nota: &e%/re ,e$a ,"a co/a $e# Bo,cer e" e# e*/e$e"te $e #a &oca1
2.10SCORIN Scor"( &e re-ere a# ,&o $e co"oc%e"to &o=re e# $e&e%/eo + caracter&tca& $e /r0&ta%o& e" e# /a&a$o /ara /ro"o&tcar e# $e&e%/eo $e /r0&ta%o& e" e# -,t,ro1 A&K c,a"$o ," a"a#&ta $e cr0$to 'a#ora e# re&(o co%/ara"$o %e"ta#%e"te ,"a &o#ct,$ $e cr0$to e" e# /re&e"te co" #a e*/ere"ca ,e e&te %&%o a"a#&ta a ac,%,#a$o co" otro& c#e"te& co" &o#ct,$e& /arec$a&K e&t. a/#ca"$o &cor"(K a,",e &ea ," &cor"( %/#cto + &,=5et'o1 De (,a# %a"eraK c,a"$o ," %cro /re&ta%&ta a$o/ta ,"a /o#tca $e
Informe de Practica Profesional
"o re"o'ar /r0&ta%o& a c#e"te& ,e a" te"$o atra&o& %a+ore& a 4@ $a& e" &, /r0&ta%o a"terorK e&t. a/#ca"$o &cor"(K a,",e &ea ," &cor"( &%/#e + ,"$%e"&o"a#1 Por e&oK a,",e e# "o%=re &cor"( /,e$e &o"ar ",e'o e" %cro -"a"Fa&K e& ,"a /r.ctca a"t(,a1 E# &cor"( e&ta$&tco trata $e# ,&o $e co"oc%e"to c,a"ttat'o acerca $e# $e&e%/eo + caracter&tca& $e /r0&ta%o& /a&a$o& re(&tra$o& e" ,"a =a&e $e $ato& e#ectr)"ca /ara /ro"o&tcar e# $e&e%/eo $e /r0&ta%o& -,t,ro&1 La e'a#,ac)" $e# re&(o $e "c,%/#%e"to $e /a(o $e ,e"e& tra=a5a" /or c,e"ta /ro/a e& e# $e&a-o /r"c/a# $e #a& %cro -"a"Fa&1 9a&ta #a -ecaK #a& ""o'aco"e& e" %cro -"a"Fa& a" &$o e# ,&o $e (r,/o& &o#$aro& + $e e'a#,aco"e& $eta##a$a& $e #o& &o#cta"te& $e cr0$to "$'$,a# &cor"( /ro%ete &er e# &(,e"te &a#to e" e-ce"ca1
2.11PLAN DE INVERSION L&ta$o $e #o& act'o& + e# ca/ta# $e tra=a5o ,e 'a%o& a re,err a"te& $e "car o/eraco"e&K co" &,& re&/ect'o& co&to& + (a&to& e&t%a$o&1 P#a" $e "'er&)" "ca# &,(er$o ca"t$a$ $e&cr/c)" /reco co&to ,"taro tota# e,/o + erra%e"ta&: Matera /r%a: %a"o $e o=ra: co&to& "$recto&: tota# "'er&)" "ca#1
2.12RESUMEN PLAN DE INVERSION E" e&ta eta/a &e $e&arro##a" #a& /ro+ecco"e& $e #o& "(re&o& + e(re&o& ,e o=te"$r. e# "e(oco ,"a 'eF /,e&to e" o/erac)"K #o& "(re&o& e&t." =.&ca%e"te co"-or%a$o& /or #a& 'e"ta&K %e"tra& ,e #o& e(re&o& "c#,+e": co&to& "$recto&K co&to& $recto&K (a&to& $e a$%"&trac)"K (a&to& $e 'e"ta&K (a&to& -"a"cero& +
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otro&1 Para #a e#a=orac)" $e e&te c,a$ro e& "ece&aro $eter%"ar /re'o e# /reco $e 'e"ta ,"taro + e# /reco $e co&to ,"taro1
2.1AVISOS DE NOTAS RECORDATORIOS DE VENCIMIENTO La coo/erat'a a tra'0& $e# /er&o"a# re&/o"&a=#e $e #a co=ra"FaK a/#car. #o& %eca"&%o& $e co=ro a$ec,a$o a# e&ta$o e" ,e &e e"c,e"tre" #a& o=#(aco"e& e" %ora1 21! L#a%a$a Te#e-)"ca1 A /artr $e# /r%er $a $e 'e"c$a ,"a c,otaK &e #e $e=e acer ,"a ##a%a$a te#e-)"ca a #a &oca /ara recor$ar#e ,e &, cr0$to a ca$o e" %ora + e&to (e"era "tere&e& /or #o ,e $e=e /re&e"tar&e a rea#Far &,& /a(o&1 Para e&to &e $e=er. ,t#Far e# -or%ato corre&/o"$e"te /ara $e5ar e'$e"ca e&crta $e #a (e&t)" $e co=ro e-ect,a$a1 31! Pr%era Nota $e Co=ro1 De"tro $e #o& c"co $a& &(,e"te& a# 'e"c%e"to tota# o /arca# $e #a o=#(ac)" &e e"'ara #a /r%er "ota $e
co=ro a #a &oca + a'a#e&K #a
c,a# "o ##e'a /#aFo $e-"$o $e /a(o e& ," recor$atoro $e co"te"$o a%a=#e + ,"a "'tac)" a /a(ar e" =,e"o& t0r%"o&1 41!Se(,"$a Nota $e Co=ro1
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E&ta "ota &e e"'a ,"ce 27 $a& $e&/,0& $e a=er e"'a$o e# /r%er recor$atoro $e /a(o (,a#%e"te a #a &oca + #o& a'a#e& $."$o#e ," /#aFo $e 'e"tc,atro 36 ora& /ara ,e &e /re&e"te a #a coo/erat'a /ara ##e(ar a ," ac,er$o e*tra5,$ca#1 De"tro $e #a "ota ta%=0" &e otor(a ," /#aFo %.*%o /ara #a ca"ce#ac)" $e #a& c,ota& atra&a$a& $e ,"ce 27 $a& ca#e"$aro + e# &a#$o tota# a #a -eca1 61! Tercera Nota $e Co=ro1 E&ta "ota &e e"'a e# $a &(,e"te e" ,e a e*/ra$o e# /#aFo otor(a$o e" #a &e(,"$a "ota $e co=ro1 E& ,"a co%,"cac)" e" $o"$e &e -5a ,"a /o&c)" e*tre%a + &e "ot-ca a# $e,$or /r"c/a# + a &,& co$e,$ore&K -or%a#%e"teK ,"a actt,$ $e co=ro 5,$ca# /ero a# %&%o te%/o &e $e5a a=erta #a /o&=#$a$ $e /#a"tear &o#,co"e& $e /a(o /or #o& ca"a#e& "&tt,co"a#e& + $e"tro $e #a& /o#tca& $e arre(#o '(e"te&K co%o #a re&tr,ct,rac)" o #a /r)rro(a1 La co/a $e #a /re&e"te "ota $e co=roK &e $e=e arc'ar "'ara=#e%e"te e" e# -)#$er $e cr0$to $e# $e,$or1 La coo/erat'a $e=e te"er e'$e"ca e&crta %e$a"te cert-ca$o o ac,&o $e rec=o $e #a e"tre(a $e #a "ota o co=ro1 E# /#aFo %.*%o a otor(ar a #o& $e,$ore& $e"tro $e e&ta "ota $e co=roK "o /o$r. &er &,/eror a ,"ce 27 $a& ca#e"$aroK co"ta$o& a /artr $e #a -eca $e e"'o $e #a re&/ect'a co%,"cac)"1
2.1?COBRO JUDICIAL U"a 'eF a(ota$a& #a& eta/a& a"terore&K e*/ra"$o e# /#aFo "o %a+or a 'e"te 3@ $a&K otor(a$o e" #a eta/a $e co=ro /re!5,r$co1 Se rea#Fa #a $e%a"$a (e"era#%e"te a tra'0& $e #o& a=o(a$o& e*ter"o&1
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E# a=o(a$o e*ter"o a tar-aK e& ," rec,r&o ca#-ca$o $e co=ro e# c,a# te"e co%o %&)" /r"c/a# $e"tro $e ," e&,e%a $e co=ra"Fa&K /o"er e" %arca to$o& #o& %eca"&%o& #e(a#e& ,e &e $er'e" $e #a& (ara"ta& cre$tca& e*te"$$a& /or ," $e,$orK co" e# -" $e o=te"er e# /a(o -orFo&o $e #a& &,%a& $e $"ero a$e,$a$a& a #a e"t$a$ /or e&ta 'a #e(a# &e /er&(,e e# /atr%o"o re%ate $e# o=#(a$o /r"c/a# +Jo $e &,& co$e,$ore&K /ara ,e co" e# /ro$,cto $e #a 'e"ta $e #o& =e"e&
,e "te(ra" $co /atr%o"oK &e &at&-a(a" #a
tota#$a$ $e #o& cr0$to& a$e,$a$o& a #a coo/erat'a1
Informe de Practica Profesional
CAP:TULO III
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