Nia 710 Estados Financieros

 

]HLSMRW LFKF FM WKH GKRA ]HLSMRWLFKF GKRAIW IW FM N]KVMOK N]KVMOKAK AK CKG]AVKF CKG] AVKF FM GLMHGLKW MGIH×OLGKW MWG]MAK FM GIHVKF]RÏK TÚBALGK \ K]FLVIRLK WMOLHKRLI FM GKWIW FM K]FLVIRLK ALGMHGLKFI VLV]AKR: GKRAIW OK]RLGLI NKRGLK ALGMHGLKFK K]PLALKR: FKRALH RKOIW MFLCLGLI W-7 WKA×H ;;6 NR]TI 3

VMOK:

Hirok lhtmrhkglihka fm Kufltirïk >;4. Lhcirokgl÷h giopkrktlvk glcrks girrmspihflmhtms fm pmrlifis khtmrlirms y mstkfis clhkhglmris giopkrktlvis.

N]KVMOKAK,43 FM WMTVLMOBRM FM 242;  

 

ÏHFLGM Hirok lhtmrhkglihka fm Kufltirïk >;4. Lhcirokgl÷h giopkrktlvk glcrks girrmspihflmhtms fm pmrlifis khtmrlirms y mstkfis cclhkhglmris lhkhglmris giopkrktlvis. ...................... ................................... ............. ; LHVRIF]GGLIH ................................................. ........................................................................... .................................................... .................................. ........ ; Hirok lhtmrhkglihka fm Kufltirïk >;4. Lhcirokgl÷h giopkrktlvk glcrks girrmspihflmhtms fm pmrlifis khtmrlirms y mstkfis cclhkhglmris lhkhglmris giopkrktlvis. ...................... ................................... ............. 2  Kagkhgm fm mstk HLK ....................... ................................................. .................................................... .................................................... .......................... 2 Hkturkamzk fm ak lhcirokgl÷h giopkrktlvk......................... .................................................. ........................................... .................. 2 Cmg`k fm mhtrkfk mh vlnir ........................ ................................................. ................................................... ........................................... ................. 2 Ibjmtlvis......................... ................................................... ................................................... ................................................... ........................................... ................. 7 Fmclhlglihms ........................ .................................................. .................................................... .................................................... ...................................... ............ 7 Rmqumrlolmhtis................................................. Rmqumrlolmhtis....................... .................................................... .................................................... .................................. ........ 6 Trigmflolmhtis fm kufltirlk .................................. ........................................................... ................................................... .............................. .... 6 Lhcirom fm kufltirïk........................ .................................................. .................................................... .................................................... .......................... 6 Glcrks girrmspihflmhtms girrm spihflmhtms fm pmrlifis khtmrlirms ........................................................... ........................................................... 6 Mstkfis clhkhglmris fma pmrlifi p mrlifi khtmrlir kufltkfis pir uh kufltir prmfmgmsir ............ = Mstkfis clhkhglmris fma pmrlifi khtmrlir hi kufltkfis ...... ............................... ........................................... .................. 3 Mstkfis clhkhglmris fma pmrlifi p mrlifi khtmrlir kufltkfis pir uh kufltir prmfmgmsir ............ 3 Mstkfis clhkhglmris fma pmrlifi khtmrlir hi kufltkfis ...... ............................... ........................................... .................. > Mstkfis Clhkhglmris fma Tmrïifi khtmrlir hi kufltkfis. ........................ .............................................. ...................... > Mstkfis Clhkhglmris fma Tmrïifi khtmrlir kufltkfis pir itri kufltir .......................... .......................... 0 Mstkfis clhkhglmris giopkrktlvis .................... .............................................. .................................................... .................................. ........ 0 Mstkfis clhkhglmris fma pmrlifi p mrlifi khtmrlir kufltkfis pir uh kufltir prmfmgmsir ............ 0 Mstkfis clhkhglmris fma pmrlifi khtmrlir hi kufltkfis ...... ............................... ........................................... .................. < Gihgausl÷h ...................... ................................................ ................................................... ................................................... ......................................... ............... ;4 Rmgiomhfkgl÷h ................................................ .......................................................................... .................................................... ................................ ...... ;4 Itrk gumstl÷h ...................... ................................................ .................................................... .................................................... .................................... .......... ;= Itrk gumstl÷h ...................... ................................................ .................................................... .................................................... .................................... .......... ;<

 

 

LHVRIF]GGLIH Ais ibjmtlvis oës lopirtkhtms fm mstk HLK sih ibtmhmr mvlfmhglk fm kufltirïk suclglmhtm y kfmgukfk sibrm sl ak lhcirokgl÷h giopkrktlvk lhgaulfk mh ais mstkfis clhkhglmris sm prmsmhtk, mh tifis ais kspmgtis oktmrlkams, fm gihcirolfkf gih ais rmqumrlolmhtis fma okrgi fm lhcirokgl÷h clhkhglmrk kpalgkbam rmaktlvis k ak lhcirokgl÷h giopkrktlvk y moltlr uh lhcirom fm gihcirolfkf gih aks rmspihskblalfkfms fma kufltir. Mh ak prmsmhtm hirok mstkbamgm y pripirglihk alhmkolmhtis sibrm aks rmspihskblalfkfms fma kufltir rmspmgtis k ais giopkrktlvis. Ak lopirtkhglk fm ak hirok gihslstm mh qum ka mstkbamgmr hiroks y prigmflolmhtis, nkrkhtlzk k ais usukrlis fm mstkfis clhkhglmris qum ak lhcirokgl÷h kufltkfk girrmspihfm k ais pkrëomtris mstkbamglfis. Mh ak HLK >;4, omhglihk gukhfi ais mstkfis clhkhglmris fma pmrlifi khtmrlir hi cumrih kufltkfis, ma kufltir okhlcmstkrë mh uh përrkci sibrm itrks gumstlihms fma lhcirom fm kufltirïk qum aks glcrks girrmspihflmhtms fm pmrlifis khtmrlirms hi `kh slfi kufltkfks.

;|Tënlhk  

 

Hirok lhtmrhkglihka fm Kufltirïk >;4. Lhcirokgl÷h giopkrktlvk glcrks girrmspihflmhtms fm pmrlifis khtmrlirms y mstkfis clhkhglmris giopkrktlvis. Kagkhgm fm mstk HLK Mstk Hirok Lhtmrhkglihka fm Kufltirïk (HLK) trktk fm aks rmspihskblalfkfms qum tlmhm ma kufltir mh rmakgl÷h gih ak lhcirokgl÷h giopkrktlvk mh uhk kufltirïk fm mstkfis clhkhglmris. Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir cumrih kufltkfis pir uh kufltir prmfmgmsir i hi cumrih kufltkfis, ais rmqumrlolmhtis.

Hkturkamzk fm ak lhcirokgl÷h giopkrktlvk Ak hkturkamzk fm ak lhcirokgl÷h giopkrktlvk qum sm prmsmhtk mh ais mstkfis clhkhglmris fm uhk mhtlfkf fmpmhfm fm ais rmqumrlolmhtis fma okrgi fm lhcirokgl÷h clhkhglmrk kpalgkbam. Mxlstmh fis mhciqums nmhmrkams flcmrmhtms fm aks rmspihskblalfkfms fma kufltir fm fkr gumhtk fm flg`k lhcirokgl÷h giopkrktlvk: glcrks girrmspihflmhtms fm pmrlifis khtmrlirms y mstkfis clhkhglmris giopkrktlvis. Ma mhciqum qum fmbm kfiptkrsm k omhufi vlmhm mstkbamglfi pir aks flspislglihms amnkams i rmnakomhtkrlks, pmri tkoblìh pumfm mspmglclgkrsm mh ais tìrolhis fma mhgkrni. Aks flcmrmhglks msmhglkams mhtrm flg`is mhciqums mh ma lhcirom fm kufltirïk sih aks slnulmhtms:  



mh ma gksi fm glcrks girrmspihflmhtms fm pmrlifis khtmrlirms, ak iplhl÷h fma

kufltir sibrm ais mstkfis clhkhglmris sm rmclmrm úhlgkomhtm ka pmrlifi kgtuka5 olmhtrks qum  



mh ma gksi fm mstkfis clhkhglmris giopkrktlvis, ak iplhl÷h fma kufltir sm

rmclmrm k gkfk pmrlifi pkrk ma qum sm prmsmhtkh mstkfis clhkhglmris. Mstk HLK trktk fm cirok smpkrkfk fm ais rmqumrlolmhtis qum fmbm guopalr ma lhcirom fm kufltirïk mh rmakgl÷h gih gkfk mhciqum.

Cmg`k fm mhtrkfk mh vlnir Mstk HLK ms kpalgkbam k aks kufltirïks fm mstkfis clhkhglmris girrmspihflmhtms k pmrlifis lhlglkfis k pkrtlr fma ;= fm flglmobrm fm 24443.

Mstkfis clhkhglmris fma pmrlifi khtmrlir kufltkfis pir uh kufltir prmfmgmsir  



Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir cumrih kufltkfis pir uh

kufltir prmfmgmsir, kfmoës fm mxprmskr uhk iplhl÷h sibrm ais mstkfis clhkhglmris fma pmrlifi kgtuka, ma kufltir lhflgkrë mh uh përrkci sibrm itrks gumstlihms qum k gihtlhukgl÷h sm prmsmhtk:  



qum ais mstkfis clhkhglmris fma pmrlifi khtmrlir cumrih kufltkfis pir uh

kufltir prmfmgmsir5  



ma tlpi fm iplhl÷h mxprmskfk pir ma kufltir prmfmgmsir y, sl sm trkt÷ fm uhk

iplhl÷h oiflclgkfk, aks rkzihms qum oitlvkrih flg`k iplhl÷h5 y  



ak cmg`k fm flg`i lhcirom, skavi qum ma lhcirom fm kufltirïk fma kufltir

prmfmgmsir sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir sm moltk fm humvi gih ais mstkfis clhkhglmris.

3|Tënlhk  

 

Mstkfis clhkhglmris fma pmrlifi khtmrlir hi kufltkfis Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir hi cumrih kufltkfis, ma kufltir okhlcmstkrë mh uh përrkci sibrm itrks gumstlihms fma lhcirom fm kufltirïk qum aks glcrks girrmspihflmhtms k pmrlifis khtmrlirms hi `kh slfi kufltkfks. Wlh mobkrni, flg`k fmgakrkgl÷h hi mxlom ka kufltir fma rmqumrlolmhti fm ibtmhmr mvlfmhglk fm kufltirïk suclglmhtm y kfmgukfk fm qum ais skafis fm kpmrturk hi gihtlmhmh lhgirrmgglihms qum kcmgtmh fm cirok oktmrlka k ais mstkfis clhkhglmris fma pmrlifi kgtuka.

Mstkfis Clhkhglmris fma Tmrïifi khtmrlir hi kufltkfis. Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir hi cumrih kufltkfis, ma kufltir okhlcmstkrë mh uh përrkci sibrm itrks gumstlihms fma lhcirom fm kufltirïk qum aks glcrks girrmspihflmhtms fm pmrlifis khtmrlirms hi `kh slfi kufltkfks. Wlh mobkrni, flg`k fmgakrkgl÷h hi mxlom ka kufltir fma rmqumrlolmhti fm ibtmhmr mvlfmhglk fm kufltirïk suclglmhtm y kfmgukfk fm qum ais skafis fm kpmrturk hi gihtlmhmh lhgirrmgglihms qum kcmgtmh fm cirok oktmrlka k ais mstkfis clhkhglmris fma pmrlifi kgtuka. Gukhfi sm prmsmhtkh mstkfis clhkhglmris giopkrktlvis, ak iplhl÷h fma kufltir sm rmcmrlrë k gkfk pmrlifi pkrk ma qum sm prmsmhtkh mstkfis clhkhglmris y sibrm ma qum sm mxprmsk uhk iplhl÷h fm kufltirïk. Gukhfi sm lhcirom sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir mh gihmxl÷h gih ak kufltirïk fma pmrlifi kgtuka, ma kufltir, mh ma gksi fm qum su iplhl÷h sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir flclmrk fm ak qum prmvlkomhtm sm mxprms÷, rmvmakrë ais oitlvis cuhfkomhtkams fm ak flcmrmhglk mh ak iplhl÷h mh uh përrkci sibrm itrks gumstlihms fm kgumrfi gih ak HLK >43. Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir hi cumrih kufltkfis, ma kufltir okhlcmstkrë mh uh përrkci sibrm itrks gumstlihms qum ais mstkfis clhkhglmris giopkrktlvis hi `kh slfi kufltkfis. Wlh mobkrni, flg`k fmgakrkgl÷h hi mxlom ka kufltir fma rmqumrlolmhti fm ibtmhmr mvlfmhglk fm kufltirïk suclglmhtm y kfmgukfk fm qum ais skafis fm kpmrturk hi gihtlmhmh lhgirrmgglihms qum kcmgtmh fm cirok oktmrlka k ais mstkfis clhkhglmris fma pmrlifi kgtuka. >|Tënlhk  

 

Mstkfis Clhkhglmris fma Tmrïifi Tmrïifi khtmrlir kufltkfis pir itri kuflti kufltirr

Wl ais mstkfis clhkhglmris fma mjmrglgli khtmrlir cumrih kufltkfis pir itri kufltir, y ak amnlsakgl÷h i hiroktlvlfkf am pmroltmh ka kufltir mhtrkhtm rmcmrlrsm ka flgtkomh fma kufltir khtmgmsir mh aks glcrks girrmspihflmhtms, y ìa fmglfm `kgmrai, fmbmrë fmgakrkr mh uh përrkci fm itri ksuhti mh ma flgtkomh fma kufltir.

Mstkfis clhkhglmris giopkrktlvis Gukhfi sm prmsmhtkh mstkfis clhkhglmris giopkrktlvis, ak iplhl÷h fma kufltir sm rmcmrlrë k gkfk pmrlifi pkrk ma qum sm prmsmhtkh mstkfis clhkhglmris y sibrm ma qum sm mxprmsk uhk iplhl÷h fm kufltirïk. Gukhfi sm lhcirom sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir mh gihmxl÷h gih ak kufltirïk fma pmrlifi kgtuka, ma kufltir, mh ma gksi fm qum su iplhl÷h sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir flclmrk fm ak qum, prmvlkomhtm, sm mxprms÷, rmvmakrë ais oitlvis cuhfkomhtkams fm ak flcmrmhglk mh ak iplhl÷h, mh uh përrkci sibrm itrks gumstlihms.

Mstkfis clhkhglmris fma pmrlifi khtmrlir kufltkfis pir uh kufltir prmfmgmsir  



Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir cumrih kufltkfis pir uh

kufltir prmfmgmsir, kfmoës fm mxprmskr uhk iplhl÷h sibrm ais mstkfis clhkhglmris fma pmrlifi kgtuka, ma kufltir lhflgkrë mh uh përrkci sibrm itrks gumstlihms:  



qum ais mstkfis clhkhglmris fma pmrlifi khtmrlir cumrih kufltkfis pir uh

kufltir prmfmgmsir5  



ma tlpi fm iplhl÷h mxprmskfk pir ma kufltir prmfmgmsir y, sl sm trkt÷ fm uhk

iplhl÷h oiflclgkfk, aks rkzihms qum oitlvkrih flg`k iplhl÷h5 y

0|Tënlhk  

 

 



ak cmg`k fm flg`i lhcirom, skavi qum ma lhcirom fm kufltirïk fma kufltir

prmfmgmsir sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir sm moltk fm humvi gih ais mstkfis clhkhglmris.  



Wl ma kufltir gihgauym qum mxlstm uhk lhgirrmggl÷h oktmrlka qum kcmgtk k ais

mstkfis clhkhglmris fma pmrlifi khtmrlir, sibrm ais qum uh kufltir prmfmgmsir mxprms÷, prmvlkomhtm, uhk iplhl÷h hi oiflclgkfk, ma kufltir giouhlgkrë ak lhgirrmggl÷h ka hlvma kfmgukfi fm ak flrmggl÷h y k ais rmspihskbams fma niblmrhi fm ak mhtlfkf, skavi qum tifis ais rmspihskbams fma niblmrhi fm ak mhtlfkf pkrtlglpmh mh ak flrmggl÷h fm ak mhtlfkf, y sialgltkrë qum sm lhcirom ka kufltir prmfmgmsir.  



Wl sm oiflclgkh ais mstkfis clhkhglmris fma pmrlifi khtmrlir, y ma kufltir

prmfmgmsir kgmptk moltlr uh humvi lhcirom fm kufltirïk sibrm ais mstkfis clhkhglmris fma pmrlifi khtmrlir oiflclgkfis, ma kufltir sm rmcmrlrë mh su lhcirom úhlgkomhtm ka pmrlifi kgtuka.

Mstkfis clhkhglmris fma pmrlifi khtmrlir hi kufltkfis Wl ais mstkfis clhkhglmris fma pmrlifi khtmrlir hi cumrih kufltkfis, ma kufltir okhlcmstkrë mh uh përrkci sibrm itrks gumstlihms qum ais mstkfis clhkhglmris giopkrktlvis hi `kh slfi kufltkfis. Wlh mobkrni, flg`k fmgakrkgl÷h hi mxlom ka kufltir fma rmqumrlolmhti fm ibtmhmr mvlfmhglk fm kufltirïk suclglmhtm y kfmgukfk fm qum ais skafis fm kpmrturk hi gihtlmhmh lhgirrmgglihms qum kcmgtmh fm cirok oktmrlka k ais mstkfis clhkhglmris fma pmrlifi kgtuka.