Politica para Efectivo y Equivalentes de Efectivo

 

  _GA@Z@HI _IRI DCDHZ@SG P DYT@SIADNZDX JD DCDHZ@SG GBLDZ@SG< Dstibadhdr ags a`ndim`dntgs ndhdsir`gs piri qud ai dnt`jij rdhgngzhi jd mindri ijdhuiji y hgncgrmd i ai ade`saih`øn hgrrdspgnj`dntd6 ags kdhkgs dhgnøm`hgs qud sd hais`c`qudn hgmg dcdht`vg y dqu`viadntds jd dcdht`vg6 isí m`smg, jdtdrm`nir ags hr`tdr`gs i ut`a`zir piri su mdj`h`øn y ijdhuiji rdvdaih`øn.  IAHINHD< Dsti pgaít`hi sdré jd ipa`hih`øn piri ais trinsihh`gnds hais`c`hijis hgmg dcdht`vg y dqu`viadntds jda dcdht`vg6 gr`e`nijis dn da jdsirrgaag jda gbldtg sgh`ia jd ai dnt`jij g huiaqu`dr gtri iht`v`jij qud daai m`smi rdia`hd.   _iri hais`c`hir uni trinsihh`øn hgmg dcdht`vg y dqu`viadntds jd dcdht`vg, sd jdbdn tdndr dn hudnti ags s`eu`dntds hgnhdptgs<  

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Dcdht`vg< Hgrrdspgnjd i ags rdhursgs mintdn`jgs dn hili, binhgs g jdpøs`tgs i ai v`sti6 rdprdsdntijgs dn mgndji yi sdi aghia g dxtrinldri. Dqu`viadntds jd Dcdht`vg<  Xgn ais `nvdrs`gnds qud dsti dnt`jij mint`dnd dn da hgrtg paizg , ds jdh`r un iùg6 qud sd hirihtdr`zin pgr sdr jd erin a`qu`jdz g céh`amdntd hgnvdrt`bads dn dcdht`vg, su r`dseg pgr himb`g jd viagr ds `ns`en`c`hintd y su paizg jd vdnh`m`dntg ng supdri ags 3 mdsds

HR@ZDR@GX JD I_A@HIH@ØN Hgn da c`n jd qud ai `ncgrmih`øn hgntibad jd nudstri dnt`jij humpai hgn ais hirihtdríst`his huia`tit`vis dstibadh`jis dn ai ngrmit`v`jij piri tia c`n y dn dspdh`ia qud sdi uni rdprdsdntih`øn c`da jd ags kdhkgs dhgnøm`hgs6 ags siajgs hgntibads jda rubrg jd hili jdbdn hg`nh`j`r hgn da viagr dn mgndjis y b`aadtds hgntdn`jgs dn ais hilis jd ai dnt`jij, sdeün hgrrdspgnji.  Isí m`smg jdbdrén hg`nh`j`r ags siajgs hgntibads jda rubrg jd binhgs hgn ags viagrds qud i ipirdhdn pirdhdn dn ags dxtrihtgs ia hgrtd hgrrdspgnj`dntd, dm`t`jgs pgr dnt`jijds binhir`is y dnt`jijds s`m`airds qud ijm`n`strdn rdhursgs jd ai dnt`jij dn hudntis hgrr`dntds, jd ikgrrgs, jd hràj`tg, dn c`juh`is jd ijm`n`strih`øn y piegs, jdpøs`tgs, cgnjgs jd `nvdrs`øn y jdmés rdhursgs qud humpain ai jdc`n`h`øn jd dcdht`vg y dqu`viadntds jd dcdht`vg.

RDHGNGH@M@DNZG< Xd rdhgnghdrén hgmg dcdht`vg g dqu`viadntds jd dcdht`vg, iqudaais `nvdrs`gnds i hgrtg paizg jd erin a`qu`jdz, qud sgn céh`amdntd hgnvdrt`bads dn `mpgrtds jdtdrm`nijgs jd dcdht`vg, dstinjg suldtgs i un r`dseg ng s`en`c`hit`vg jd himb`gs dn su viagr. Xu hgnvdrt`b`a`jij dn dstr`htg dcdht`vg dsté suldti i un paizg ng miygr i ags trds mdsds g mdngs jdsjd ai cdhki jd ijqu`s`h`øn. Dstd rubrg dsté hgmpudstg pgr ais s`eu`dntds hitdegríis< hili edndria, hili mdngr, binhgs, jdpøs`tgs i tàrm`ng c`lg (vdnh`m`dntg i trds mdsds), dqu`viadntds ia dcdht`vg, mgndji dxtrinldri.   Xd jdc`nd hgmg rdhgngh`m`dntg, da prghdsg jd `nhgrpgrih`øn dn ai `ncgrmih`øn c`ninh`dri jd ai dnt`jij, jd uni pirt`ji qud humpad hgn da hgnhdptg jd dcdht`vg g dqu`viadntd jd dcdht`vg jdtiaaijg dn da iahinhd jd dsti pgaít`hi y qud sit`scihd ags s`eu`dntds hr`tdr`gs< (i) Ds prgbibad qud huiaqu`dr bdndc`h`g dhgnøm`hg cuturg isgh`ijg hgn ai _irt`ji aadeud i, g siaei jd ai dnt`jij6 y (b) ai pirt`ji t`dnd un hgstg g viagr qud pudji sdr mdj`jg hgn c`ib`a`jij.

MDJ@H@GN< Jgs bisds jd mdj`h`øn kib`tuiads sgn da hgstg k`stør`hg y da viagr rizgnibad.   i) Da hgstg k`stør`hg ds da `mpgrtd jd dcdht`vg g dqu dqu`viadntds `viadntds ia dcdht`vg pieijg, g da viagr rizgnibad jd ai hgntriprdstih`øn dntrdeiji piri ijqu`r`r da iht`vg dn da mgmdntg jd su ijqu`s`h`øn. b) Siagr rizgnibad d ds s da `mpgrtd pgr da huia pudjd sdr `ntdrhimb`ijg un iht`vg, g hinhdaijg un pis`vg, dntrd un hgmprijgr y un vdnjdjgr `ntdrdsijg y jdb`jimdntd `ncgrmijg, qud rdia`zin uni trinsihh`øn dn hgnj`h`gnds jd `njdpdnjdnh`i mutui.

 

 

Mdj`h`øn dn da rdhgngh`m`dntg `n`h`ia Dn da rdhgngh`m`dntg `n`h`ia, uni dnt`jij mdj`ré ags iht`vgs y pis`vgs ia hgstg k`stør`hg, i mdngs qud dsti N@@C rdqu`dri ai mdj`h`øn `n`h`ia sgbrd gtri bisd, tia hgmg da viagr rizgnibad. Dn da rdhgngh`m`dntg `n`h`ia jd uni trinsihh`øn dn mgndji dxtrinldri, uni dnt`jij ai rde`striré ipa`hinjg ia `mpgrtd jd ai mgndji cunh`gnia ai tisi jd himb`g jd hgntijg dntrd ai mgndji cunh`gnia y ai mgndji dxtrinldri dn ai cdhki jd ai trinsihh`øn.

Mdj`h`øn pgstdr`gry pis`vgs c`ninh`drgs  Iht`vgs c`ninh`drgs Tni dnt`jij mdj`ré ags iht`vgs c`ninh`drgs bés`hgs y ags pis`vgs c`ninh`drgs bés`hgs, sdeün sd jdc`ndn dn ai Xdhh`øn 99 @nstrumdntgs C`ninh`drgs Bés`hgs, ia hgstg imgrt`zijg mdngs da jdtdr`grg jda viagr dxhdptg piri ais `nvdrs`gnds dn ihh`gnds prdcdrdntds ng hgnvdrt`bads y s`n gph`øn jd vdnti y piri ais ihh`gnds grj`nir`is s`n gph`øn jd vdnti qud hgt`zin dn bgasi g huyg viagr rizgnibad sd pudjd mdj`r hgn c`ib`a`jij jd gtrg mgjg, qud sd m`jdn ia viagr rizgnibad hgn himb`gs dn da viagr rizgnibad rdhgngh`jgs dn da rdsuatijg.  Iht`vgs ng c`ninh`drgs Ai miygríi jd ags iht`vgs ng c`ninh`drgs qud uni dnt`jij rdhgngh`ø `n`h`iamdntd ia hgstg k`stør`hg sd mdj`rén pgstdr`grmdntd sgbrd gtris bisds jd mdj`h`øn. _gr dldmpag< i) Tni dnt`jij mdj`ré ais prgp`djijds, painti y dqu`pg ia `mpgrtd mdngr dntrd da hgstg jdprdh`ijg y da `mpgrtd rdhupdribad. b) Tni dnt`jij mdj`ré ags `nvdntir`gs ia `mpgrtd qud sdi mdngr dntrd da hgstg y da prdh`g jd vdnti vdnti mdngs ags hgstgs jd tdrm`nih`øn y vdnti. h) Tni dnt`jij rdhgnghdré uni pàrj`ji pgr jdtdr`grg jda viagr rdait`vi i iht`vgs ng c`ninh`drgs qud dstén dn usg g mintdn`jgs piri ai vdnti. Ai mdj`h`øn jd iht`vgs i dsgs `mpgrtds mdngrds prdtdnjd isdeurir qud un iht`vg ng sd m`ji i un `mpgrtd miygr qud da qud ai dnt`jij dspdri rdhupdrir pgr ai vdnti g pgr da usg jd dsd iht`vg. Dsti N@@C pdrm`td g rdqu`drd uni mdj`h`øn ia viagr rizgnibad piri ags s`eu`dntds t`pgs jd iht`vgs ng c`ninh`drgs< i) @nvdrs`gnds dn isgh`ijis y ndegh`gs hgnluntgs qud uni dnt`jij m`jd ia ia viagr rizgnibad. b) _rgp`djijds jd `nvdrs`øn qud uni dnt`jij m`jd ia ia viagr rizgnibad. h) Iht`vgs ieríhgais (iht`vgs b`gaøe`hgs y prgjuhtgs ieríhgais dn da puntg jd su hgsdhki hgsdhki g rdhgadhh`øn) qud uni dnt`jij m`jd ia viagr rizgnibad mdngs ags hgstgs dst`mijgs jd vdnti. Dn hiji h`drrd sd dviaüi da pgs`bad jdtdr`grg jd ags iht`vgs c`ninh`drgs i gbldtg jd rde`strir ai gpgrtuni hgrrdhh`øn viagrit`vi, dn su hisg. X` dx`std dv`jdnh`i gbldt`vi jd jdtdr`grg jd un iht`vg c`ninh`drg viagrijg i hgstg imgrt`zijg, da `mpgrtd jd ai pàrj`ji i rde`strir dn ai hudnti jd rdsuatijgs sd jdtdrm`ni pgr ai j`cdrdnh`i dntrd da viagr ndtg hgntibad y da viagr prdsdntd jd ags caulgs jd hili cuturgs dst`mijgs (s`n hgns`jdrir pàrj`jis cuturis), jdshgntijgs ia t`pg jd `ntdràs dcdht`vg gr`e`nia jda iht`vg.

RDSDAIH@GNDX< Xd rdvdairé dn ags dstijgs c`ninh`drgs g dn sus ngtis< ags siajgs piri hiji hitdegríi jd dcdht`vg pgr sdpirijg, da paizg jd ags dqu`viadntds ia dcdht`vg, ais tisis jd `ntdràs y huiaqu`dr gtri hirihtdríst`hi `mpgrtintd qud tdnein ags jdpøs`tgs i paizg. Xd rdvdairé dn ais ngtis luntg hgn un hgmdntir`g, da `mpgrtd jd ags siajgs jd dcdht`vg y dqu`viadntds ia dcdht`vg s`en`c`hit`vgs mintdn`jgs pgr ai dnt`jij qud ng dstén j`spgn`bads piri sdr ut`a`zijgs pgr àsti.

Ngrmis jd prdsdntih`øn jda dcdht`vg . Dn da dstijg jd s`tuih`øn c`ninh`dri, da dcdht`vg y ags dqu`viadntds jd dcdht`vg jdbdn prdsdntirsd dn un sgag rdneaøn hgmg da pr`mdr rubrg jda iht`vg i hgrtg paizg, `nhauydnjg da dcdht`vg y dqu`viadntds jd dcdht`vg.

 

  Xgn dldmpags jd caulgs jd dcdht`vg pgr iht`v`jijds jd gpdrih`øn ags s`eu`dntds<

(i) Hgbrgs prghdjdntds jd ais vdntis jd b`dnds y prdstih`øn jd sdrv`h`gs. (b) Hgbrgs prghdjdntds jd rdeiaíis, hugtis, hgm`s`gnds y gtrgs `nerdsgs jd iht`v`jijds grj`nir`is. (h) _iegs i prgvddjgrds jd b`dnds y sdrv`h`gs. (j) _iegs i ags dmpadijgs y pgr hudnti jd daags. (d) _iegs g jdvgauh`gnds jda `mpudstg i ais eininh`is, i mdngs qud pudjin hais`c`hirsd h ais`c`hirsd dspdhíc`himdntd jdntrg jd ais iht`v`jijds jd `nvdrs`øn y c`ninh`ih`øn.

(c)  Hgbrgs y piegs prghdjdntds jd `nvdrs`gnds, pràstimgs y gtrgs hgntritgs mintdn`jgs hgn prgpøs`tg jd `ntdrmdj`ih`øn g piri ndegh`ir qud sdin s`m`airds i ags `nvdntir`gs ijqu`r`jgs dspdhíc`himdntd piri rdvdnjdr.

 Iaeunis trinsihh`gnds, tiads hgmg ai vdnti jd uni pirt`ji jd prgp`djijds, painti y dqu`pg pgr uni dnt`jij minucihturdri, pudjdn jir aueir i uni eininh`i g pàrj`ji qud sd `nhauyd dn da rdsuatijg. X`n dmbireg, ags caulgs jd dcdht`vg rdaih`gnijgs hgn dstis trinsihh`gnds sgn caulgs jd dcdht`vgs prghdjdntds jd iht`v`jijds jd `nvdrs`øn. Dldmpags jd caulgs jd dcdht`vg pgr iht`v`jijds jd `nvdrs`øn sgn<

(i) _iegs pgr ai ijqu`s`h`øn ijqu`s`h` øn jd prgp`djijds, painti y dqu`pg (`nhauydnjg tribilgs rdia`zijgs pgr ai dnt`jij piri sus prgp`djijds, painti y dqu`pg), iht`vgs `ntine`bads y gtrgs iht`vgs i aireg paizg. (b) Hgbrgs pgr vdntis jd prgp`djijds, painti y dqu`pg, iht`vgs `ntine`bads y gtrgs iht`vgs i aireg paizg. (h)  _iegs pgr ai ijqu`s`h`øn jd `nstrumdntgs jd pitr`mgn`g g jd jduji dm`t`jgs pgr gtris dnt`jijds y pirt`h`pih`gnds dn ndegh`gs hgnluntgs (j`st`ntgs jd ags piegs pgr dsgs `nstrumdntgs hais`c`hijgs hgmg dqu`viadntds ia dcdht`vg, g mintdn`jgs piri `ntdrmdj`ih`øn g ndegh`ir). (j) Hgbrgs pgr ai vdnti jd `nstrumdntgs jd pitr`mgn`g g jd jduji dm`t`jgs pgr gtris dnt`jijds y pirt`h`pih`gnds dn ndegh`gs hgnluntgs (j`st`ntgs jd ags hgbrgs pgr dsgs `nstrumdntgs hais`c`hijgs hgmg dqu`viadntds jd dcdht`vg g mintdn`jgs piri `ntdrmdj`ih`øn g ndegh`ir). (d) Int`h`pgs jd dcdht`vg y pràstimgs i tdrhdrgs. (c) Hgbrgs prghdjdntds jda rddmbgasg jd int`h`pgs y pràstimgs i tdrhdrgs. (e)  _iegs prghdjdntds jd hgntritgs jd cuturgs, i tàrm`ng, jd gph`øn y jd pdrmuti c`ninh`dri, dxhdptg huinjg ags hgntritgs sd mintdnein pgr `ntdrmdj`ih`øn g piri ndegh`ir, g huinjg ags piegs sd hais`c`qudn hgmg iht`v`jijds jd c`ninh`ih`øn. (k) Hgbrgs prghdjdntds jd hgntritgs jd cuturgs, i tàrm`ng, jd gph`øn y jd pdrmuti c`ninh`dri, dxhdptg huinjg ags hgntritgs sd mintdnein pgr `ntdrmdj`ih`øn g piri ndegh`ir, g huinjg ags hgbrgs sd hais`c`qudn hgmg iht`v`jijds jd c`ninh`ih`øn. Huinjg un hgntritg sd hgntib`a`zi hgmg uni hgbdrturi (vàisd ai Xdhh`øn 92 Gtrgs Zdmis rdaih`gnijgs hgn ags @nstrumdntgs C`ninh`drgs), uni dnt`jij hais`c`hiré ags caulgs jd dcdht`vg jda hgntritg jd ai m`smi cgrmi qud ags caulgs jd dcdht`vg jd ai pirt`ji qud dsté s`dnjg hub`drti.

Xgn dldmpags jd caulgs jd dcdht`vg pgr iht`v`jijds jd c`ninh`ih`øn<

(i) Hgbrgs prghdjdntds jd ai dm`s`øn jd ihh`gnds u gtrgs `nstrumdntgs jd hip`tia. (b) _iegs i ags prgp`dtir`gs pgr ijqu`r`r g rdshitir ais ihh`gnds jd ai dnt`jij. (h)  Hgbrgs prghdjdntds jd ai dm`s`øn jd gba`eih`gnds, pràstimgs, pieiràs, bgngs, k`pgtdhis y gtrgs pràstimgs i hgrtg g aireg paizg. (j) Rddmbgasgs jd ags `mpgrtds jd pràstimgs. (d) _iegs rdia`zijgs pgr un irrdnjitir`g piri un irrdnjim`dntg c`ninh`drg.

rdjuh`r ai

jduji pdnj`dntd

rdaih`gniji hgn

 

  Zrinsihh`gnds ng mgndtir`is Ais trinsihh`gnds jd `nvdrs`øn g c`ninh`ih`øn qud ng kin rdqudr`jg da usg jd dcdht`vg g dqu`viadntds ia dcdht`vg sd dxhau`rén jda dstijg jd caulgs jd dcdht`vg. Dstis trinsihh`gnds jdbdn sdr gbldtg jd `ncgrmih`øn, dn huiaqu`dr gtri pirtd jdntrg jd ags dstijgs c`ninh`drgs, jd mindri qud sum`n`strdn tgji ai `ncgrmih`øn rdadvintd ihdrhi jd tiads iht`v`jijds jd `nvdrs`øn g c`ninh`ih`øn. Muhkis iht`v`jijds jd `nvdrs`øn g c`ninh`ih`øn ng t`dndn un `mpihtg j`rdhtg dn ags caulgs jd dcdht`vg jda pdr`gjg, i pdsir jd qud icdhtin i ai dstruhturi jd ags iht`vgs y jda hip`tia ut`a`zijg pgr ai dnt`jij. Ai dxhaus`øn jd dsis trinsihh`gnds ng mgndtir`is jda dstijg jd caulgs jd dcdht`vg rdsuati hgkdrdntd hgn da gbldt`vg jd un dstijg jd caulgs jd dcdht`vg, pudstg qud tiads pirt`jis ng prgjuhdn caulgs jd dcdht`vg dn da pdr`gjg hgrr`dntd. Dldmpags jd trinsihh`gnds ng mgndtir`is jd dstd t`pg sgn< (i) ai ijqu`s`h`øn jd iht`vgs, yi sdi isum`dnjg j`rdhtimdntd ags pis`vgs rdaih`gnijgs, g mdj`intd un irrdnjim`dntg6 (b) ai hgmpri jd uni dnt`jij mdj`intd uni impa`ih`øn jd hip`tia6 y (h) ai hgnvdrs`øn jd jduji dn pitr`mgn`g.