Separata de Estados Financieros

March 21, 2023 | Author: Anonymous | Category: N/A
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FL^[JNTBBFJL E IJR DR^ENJR @FLELBFD[JR

Dl di prd prdsdl sdltd td ebå ebåpftd pftd sd nd ndserr serrjiie jiiell esp espdbt dbtjs js su suste stelbf lbfeid eids, s, rdi rdiebf ebfjle jlenjs njs bjl ie Wrdper Wrdperebf ebfòl òl y Wrdsdltebfòl nd ie fl`jraebfòl @flelbfdre nd ies daprdses lj `flelbfdres. - Ie `jrauiebfòl sd hebd sjkrd ie kesd nd ie fl`jraebfòl jktdlfne nd ie bjltekfifnen nd ie daprdse, tdlfdlnj dl bjlsfndrebfòl ies  L  LFFF@. F@. Were diij sd tfdld bjaj `udltd rdburrdltd endaås ndi Wiel Bjltekid Cdldrei Daprdserfei= ie LFB L· 5 Wrdsdltebfòl nd Dstenjs @flelbfdrjs y di [dcieadltj nd Fl`jraebfòl @flelbfdre nd BJLERDP. Adnfeltd Idy L· ;638; ndi ;8 nd Ouifj ndi ;755 BJLERDP beakfj nd ndljaflebfòl pjr ie RAP (Rupdrfltdlndlbfe nd Adrbenjs y Peijrds) LJ[AE^FPFNEN D FL@J[AEBFJL @FLELBFD[E Bjlsdoj Ljraetfvj nd Bjltekfifnen Ert.¿ 5 J`fbfeifzel ie Ljrae Fltdrlebfjlei nd bjltekfifnen 5 W[DRDL^EBFJL ND DR^ENJR @FLELBFD[JR Ert.¿ ; Wrdbfsesd qud dl ie prdsdltebfòl nd dstenjs `flelbfdrjs sd ndkd nd tdldr dl budlte ij sfcufdltd? e) Aeltdl Aeltdldr dr ie prdsdl prdsdlteb tebfòl fòl ndi Keie Keielbd lbd Cdl Cdldre dreii (Ds (Dsten tenjj nd Rftuebf Rftuebfòl òl @flelbfd @flelbfdre) re) dl jrndl ndbrdbfdltd nd ifqufndz ndi ebtfvj y dxfcfkfifnen ndi pesfvj.  k  k)) Aeltd tdlldr di Dste tennj nd Ce Cellelbfes y Wærnfn nfnes (Dstenj nd nd rdsu rdsuit iteenjs) pjr di aætj tjnj nj nd iiee `ulbfòl ndi cestj, rdvdiersd fl`jraebfòl enfbfjlei pjr di aætjnj nd Letureidze ndi cestj, flbiuydlnj equdiijs sjkrd cestjs nd ndprdbfebfòl, eajrtfzebfòl y nd pdrsjlei b) Aeltdl Aeltdldri driee prdsd prdsdlte ltebfò bfòll ndi Dstenj Dstenj nd Beakfj dl di Wetrfajl Wetrfajlfj fj Ldtj dl di qud sd rdvdiel rdvdiel tjnes ies budltes petrfajlfeids. LFB 5 W[DRDL^EBFÒL ND DR^ENJR @FLELBFD[JR Tle dltfnen epifbere dste ljrae ei prdperer y prdsdlter Dstenjs @flelbfdrjs bjl`jrad e ies LFF@ Dl jtres LFF@ sd dstekidbdl ijs rdqudrfafdltjs nd rdbjljbfafdltj, adnfbfòl d fl`jraebfòl e rdvdier   p  peere trel relsebbfjlds y jtrjs rjs subdsjs. ND@FLFBFJLDR Dl dste ljrae sd usel ijs sfcufdltds tærafljs? Ies LFF@ sjl ljraes d fltdrprdtebfjlds enjptenes pjr di bjlsdoj nd Ljraes Fltdrlebfjleids nd Bjltekfifnen (FERK) dses ljraes bjaprdlndl e) LFF@  k  k)) LFB y, b) Ies flt fltdrprdt drprdtebfjld ebfjldss ndser ndserrjiien rjiienes es pjr di bbjaftæ jaftæ nd fltdrp fltdrprdtebfj rdtebfjlds lds nd ies ies LFF@ (BFLFF@) (BFLFF@) j di eltfcuj bjaftæ nd fltdrprdtebfjlds (RFB) Aetdrfeifnen (j Fapjrtelbfe rdietfve) sjl jafsfjlds j fldxebtftunds nd pertfnes, sjl aetdrfeids j tfdldl fapjrtelbfe rdietfve sf pudndl, flnfvfnueiadltd j dl su bjloultj, fl`iufr dl ies ndbfsfjlds dbjlòafbes tjaenes pjr ijs usuerfjs sjkrd ie kesd nd ijs Dstenjs @flelbfdrjs. Ie Aetdrfeifnen j (Fapjrtelbfe rdietfve ndpdlnd nd ie aeclftun y nd ie letureidze nd ie jafsfòl j

fldxebtftun, ouzcene dl `ulbfòl nd ies bfrbulstelbfes pertfbuierds, dl qud sd heyel prjnubfnj. 5

 

Ies Ljtes bjltfdldl fl`jraebfòl enfbfjlei e ie Wrdsdltebfòl nd ijs Dstenjs @flelbfdrjs. Ies ljtes suaflfstrel ndsbrfpbfjlds lerretfves j ndsecrdcebfjlds nd ies pertfnes prdsdltenes dl dsjs dstenjs d fl`jraebfòl sjkrd pertfnes qud lj buapidl ies bjlnfbfjlds pere sdr rdbjljbfnjs dl diijs. J^[J [DRTI^ENJ FL^DC[EI (J[F) Bjaprdlnd pertfnes nd flcrdsjs y cestjs (Flbiuydlnj eoustds pere rdbiesf`fbebfòl) qud lj sd rdbjljbdl dl di rdsuitenj tei bjaj ij rdqufdrd j pdraftdl jtres LFF@ Ijs bjapjldltds nd ie J[F ij flbiuydl? e) Beak Beakfj fjss dl di su supd pdrå råvf vftt nd rdv rdvei eiue uebf bfòl òl (LFB 50 Wrjp Wrjpfd fdne nen, n, Wiel Wielte te y dq dquf ufpj pj y ie LFB 28 Fltelcfkids)  k  k)) Celelbfes y ppæærnfn rnfnees eebbtu tueerfe rfeid idss ddll pi pields nndd kkddld`fb fbfj fjss nd nd`f `flf lfnnjs LFB LFB 56 Kd Kdld`f `fbbfjs e ij ijs dapidenjs b) Celel Celelbfes bfes y Wæ Wærnfnes rnfnes pprjnubf rjnubfnes nes pjr ie bbjlvdr jlvdrsfòl sfòl nd Ds Dstenjs tenjs @flelbf @flelbfdrjs drjs nd ul ldcjbfj ldcjbfj dl dl di dxtrelodrj LFB ;5 n) Cel Celelb elbfes fes y Wærnf Wærnfnes nes nd ndrfve rfvenes nes nd ie rdvfs rdvfsfòl fòl y nd ie adnfbfò adnfbfòll nd ijs ebtfvj ebtfvjss `flelbfdrj `flelbfdrjss nfspjlfkids pere ie vdlte (LFB 26) Flstruadltj `flelbfdrj [dbjljbfafdltj y Adnfbfòl. d) Ie pertd pertd d`dbt d`dbtfve fve nd Celelbf Celelbfes es y Wær Wærnfn nfnes es dl flstr flstruad uadltj ltjss nd bjkdrtu bjkdrture re dl ule bjkdrture bjkdrture nd `iuoj nd d`dbtfvj (LFB 26) Di [dsuitenj ds di tjtei nd Flcrdsjs adljs Cestjs, dxbiuydlnj ijs bjapjldltds nd Jtrjs [dsuitenjs Fltdcreids (J[F) @FLEIFNEN ND IJR DR^ENJR @FLELBFD[JR Ijs Dstenjs @flelbfdrjs bjlstftuydl ule rdprdsdltebfòl dstrubturene nd ie Rftuebfòl @flelbfdre y ndi rdlnfafdltj `flelbfdrj nd ule dltfnen Di jkodtfvj nd ijs Dstenjs @flelbfdrjs ds suaflfstrer fl`jraebfòl ebdrbe nd ie sftuebfòl `flelbfdre, rdlnfafdltj `flelbfdrj y nd ijs @iuojs nd D`dbtfvj, qud sde ÿtfi e ule eapife verfdnen nd usuerfjs e ie hjre nd tjaer ndbfsfjlds dbjlòafbes Ijs Dstenjs @flelbfdrjs audstrel rdsuitenjs nd cdstfòl rdeifzenjs pjr ijs enaflfstrenjrds bjl ijs rdbursjs qud id hel bjl`fenj. Were buapifr bjl dstd jkodtfvj ijs dstenjs `flelbfdrjs suaflfstrerel fl`jraebfòl ebdrbe nd ijs

sfcufdltds e) Edidadltjs btfvjs nd ule dltfnen  k  k)) Wesfvjs b) Wetrfajlfj n) Flcrds Flcrdsjs js y cestj cestjss dl ij qud bjlstf bjlstftuydl tuydl Celelb Celelbfes fes y Wærnfn Wærnfnes es d) Epjrte Epjrtebfjld bfjldss nd ijs pprjpfdt rjpfdterfjs erfjs y nnfstrfku fstrfkubfòl bfòl nd ijs afs afsajs ajs dl ssuu bjlnfbfòl bjlnfbfòl nd nd teids `) @iuoj iuojss nd nd dd`d `dbbtfvj tfvj..

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DR^ENJR @FLELBFD[JR ND@FLFBFJL? Rdcÿl ie LFB? Ijs dstenjs dstenjs `flelbfdrjs `flelbfdrjs bjlstftuyd bjlstftuydll ule rdprdsdlte rdprdsdltebfòl bfòl dstrubturene dstrubturene nd ie sftuebfòl sftuebfòl `flelbfdre y ndi ndsdapdõj `flelbfdrj nd ule dltfnen. Rdcÿl di rdcieadltj nd BJLERDP? Ijs dstenjs `flelbfdrjs sjl di adnfj prflbfpei pere suaflfstrer  fl`jraebfòl nd ie daprdse y sd prdperel e pertfr nd ijs seinjs nd ijs rdcfstrjs bjltekids nd ie daprdse e ule `dbhe ndtdraflene. Rdcÿl di eltfcuj WIEL BJL^EKID CDLD[EI [DPFRENJ Rjl buenrjs qud prdsdltel, dl `jrae sfstdaåtfbe y jrndlene, nfvdrsjs espdbtjs nd ie sftuebfòl `flelbfdre y dbjlòafbe nd ule daprdse, nd ebudrnj bjl prflbfpfjs nd bjltekfifnen cdldreiadltd ebdptenjs. Wjr ij teltj, ye pjndajs ner ie sfcufdltd nd`flfbfòl prjpfe? Ijs dstenjs `flelbfdrjs sjl fl`jrads qud sd prdperel e pertfr nd ijs seinjs nd ijs rdcfstrjs bjltekids, y  prdsdltel nfvdrsjs espdbtjs nd ie sftuebfòl `flelbfdre, rdsuitenjs y `iuojs nd d`dbtfvj nd ule daprdse, nd bjl`jrafnen bjl prflbfpfjs nd bjltekfifnen cdldreiadltd ebdptenjs. FAWJ[^ELBFE? Ijs dstenjs `flelbfdrjs sjl fapjrteltds pjrqud sjl njbuadltjs sdrfjs y bjl veifnds j`fbfei (sfdaprd y buelnj sd hecel bjl eicufdl bjl ie ndkfne eutjrfzebfòl) qud pdraftel tdldr ule fnde auy jrcelfzene sjkrd ies `flelzes. Eyunel lj sjij e vdr di pesenj, pesenj, sf lj e eprdlndr nd dstd pere ad adojrer ojrer ei eõj sfcufdltd. Wdraftdl vdr nd aeldre biere y d`fbez dl qud sd ehjrrò y dl qud sd cestò. BIERF@FBEBFJL? ^dlfdlnj dl budlte ijs jkodtfvjs dspdbá`fbjs qud ijs jrfcflel, ijs dstenjs `flelbfdrjs sd biesf`fbel dl dstenjs `flelbfdrjs nd prjpòsftj cdldrei y dstenjs `flelbfdrjs nd prjpòsftj dspdbfei.  DR^ENJR @FLELBFD[JR ND W[JWJRF^J CDLD[EI? C DLD[EI? Rjl equdiijs qud sd prdperel ei bfdrrd nd ul pdrfjnj y dstål bjlstftufnjs pjr ijs dstenjs `flelbfdrjs bjlsjifnenjs, ijs dstenjs `flelbfdrjs fltdradnfjs y ijs dstenjs `flelbfdrjs elueids. DR^ENJR @FLELBFD[JR BJLRJIFNENJR? Rjl ijs ds dsten tenjs js `flelb `flelbfdr fdrjs js kås kåsfbj fbjss qud prdsdl prdsdltel tel ie sft sftueb uebfòl fòl `fl `flelb elbfdr fdre, e, ijs rds rdsuit uitenj enjss nd ies jpdrebfjlds, ijs beakfjs dl di petrfajlfj ldtj y ijs `iuojs nd d`dbtfvj nd ule aetrfz y sus suksfnferfes bjaj sf `udsdl ijs nd ule sjie daprdse. Ie aetrfz ds equdiie daprdse qud dodrbd di bjltrji sjkrd jtres daprdses, qud tfdldl ie beifnen nd suksfnferfes. DR^ENJR @FLELBFD[JR FL^D[ADNFJR? Bjaprdlnd Bjapr dlndll ijs dstenjs dstenjs `flelbfdrj `flelbfdrjss kåsfbjs kåsfbjs y ljtes dxpifbetfv dxpifbetfves es bjapidtes bjapidtes j sdidbbfjle sdidbbfjlenes, nes, qud sd  prdperel nureltd di trelsbursj nd ul pdrfjnj adljr e ul eõj, ndkfdlnj jksdrver ies pjiátfbes bjltekids epifbekids dl ie diekjrebfòl nd ijs dstenjs `flelbfdrjs ei bfdrrd ndi pdrfjnj. DR^ENJR @FLELBFD[JR ELTEIDR? Ie daprdse ndkd prdperer dstenjs `flelbfdrjs nd prjpòsftj cdldrei ei 25 nd nfbfdakrd nd bene eõj. Buelnj, dl bfrbulstelbfes dspdbfeids, ie `dbhe ndi keielbd cdldrei nd ie daprdse beakfe y ijs ndaås dstenjs `flelbfdrjs elueids sd prdsdltel pjr ul pdrfjnj adljr nd ul eõj, ie daprdse ndkd rdvdier, endaås ndi pdrfjnj bukfdrtj pjr ijs dstenjs `flelbfdrjs, ie rezòl pjr ie qud di pdrfjnj ds nfstfltj ei nd ul eõj y ie ebierebfòl nd qud ijs fapjrtds bjaperetfvjs rdspdbtj ei dstenj nd celelbfes y pærnfnes , dstenj nd beakfj beakfjss dl di petrfaj petrfajlfj lfj ldtj, ldtj, dstenj dstenj nd `iuoj `iuoj nd d`d d`dbtf btfvj vj y e ies ljtes ljtes rdi rdiebf ebfjle jlenes nes,, lj sjl bjaperekids. DR^ENJR @FLELBFD[JR ND W[JWJRF^J DRWDBFEI? Rjl equdiijs prdperel bjl di jkodtj nd buapifry rdqudrfafdltjs dspdbá`fbjs. Rd bjlsfndrel ndltrj nd dste biesd, equd ijssd dstenjs `flelbfdrjs dxtrejrnflerfjs ijs nd ifqufnebfòl. 2

 

DR^ENJR @FLELBD[JR DX^[EJ[NFLE[FJR? DX^[EJ[NFLE[FJR? Rjl ijs qud sd prdperel e ule ndtdraflene `dbhe y sfrvdl pere rdeifzer bfdrtes ebtfvfnends, bjaj ijs qud ndkdl diekjrersd bjl jbesfòl nd ie ndbfsfòl nd trels`jraebfòl, `usfòl j dsbfsfòl, ie vdlte nd ie daprdse y jtrjs qud sd ndtdrafldl. Rd bjlsfndrel bjaj dstenjs `flelbfdrjs dxtrejrnflerfjs equdiijs qud sd prdperel y prdsdltel bjl jbesfòl nd ie rdeifzebfòl nd ule j`drte pÿkifbe nd veijrds. DR^ENJR @FLELBFD[JR ND IFUTFNEBFJL? Rjl ijs qud ndkdl prdperer y prdsdlter ule daprdse buye nfsjiubfòl sd he ebjrnenj, bjl ie `fleifnen nd fl`jraer sjkrd di crenj nd evelbds ndi prjbdsj nd rdbupdrebfòl nd veijr nd sus ebtfvjs y nd belbdiebfòl nd sus pesfvjs.

AJNDIJ ND DR^ENJ ND RF^TEBFJL @FLELBFD[E ATÕDBJR C[EBD REE DR^ENJ ND RF^TEBFJL @FLELBFD[E EI 25-5;-;754 (DL LTDPJR RJIDR) EB^FPJ 57 D`dbtfvj y dqufveidltd nd d`dbtfvj 5; Budltes pjr bjkrer bjadrbfeids tdrbdrjs Adrbendráe

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DR^ENJR ND @ITOJ ND D@DB^FPJ aætjnj flnfrdbtj DR^ENJ ND @ITOJ ND D@DB^FPJ aætjnj nfrdbtj

 

  BJLBFIFEBFJL NDI [DRTI^ENJ LD^J BJL DI D@DB^FPJ V EB^FPFNENDR ND JWD[EBFÒL DUTFPEIDL^D    ND D@DB^FPJ IER EB^FPFNENDR ND Pdlte nd kfdldsW[JPDLFDL^D y prdstebfjl ndND sdrvfbfjs nd d`dbtfvj rdietfves e ie ebtfvfnen JJtres WD[Edltfnends BFÒL [dsuitenjs ndi dodrbfbfj Adljs? Aes? Eoustds ei rdsuitenj ndi dodrbfbfj   Wrjvddnjrds Ndprdbfebfòl ndi dodrbfbfj kfdlds sdrvfbfjs Wecj e y pjr nd budlte nd yijs dapidenjs   Fapudstj e iesWrjvfsfòl ndybjkrelze nunjse celelbfes jtrjs trfkutjs Adljs? Ttfifnen dl vdlte nd ebtfvj `foj Jtrjs pecjs nd d`dbtfvj rdietfvjs e ie ebtfvfnen    Ttfifnen dl vdlte nd ebbfjlds Bercjs y ekjljs pjr beakfjs ldtjs dl diVebtfvj y pesfvj ETADL^J (NFRA) NDI D@DB^FPJ DUTFPEIDL^D ND D@DB^FPJ   W[JPDLFDL^DR Euadltjs dl budltes pjr bjkrer  ND EB^FPFNENDR ND JWD[EBFÒL    Euadltjs nd jtres budltes pjr bjkrer    EB^FPFNENDR Nfsaflubfòl nd ies dxfstdlbfes ND FLPD[RFJL   Pdlte nd prjpfdnends Euadltjspielte dl cestjs pecenjs pjr eltfbfpenjs y dqufpj   Adljs? Euadltj dl budltes pjr pecer    Bjapre nd prjpfdnends Euadltjs ndpielte trfkutjs pjr pecer  y dqufpj   Bjapre nd Ebtfvjs Euadltj nd jtres budltes pjr pecer  Kfjiòcfbjs   Bjapre nd Flstruadltjs Euadltj nd rdauldrebfjlds pjr pecer  `flelbfdrjs nd petrfajlfj   ETADL^J (NFRA) NDI D@DB^FPJ V DUTFPEIDL^D ND D@DB^FPJ W[JPDLFDL^DR EB^FPFNENDR FLPD[RFJL ND D@DB^FPJ ETADL^J (NFRA)ND NDI D@DB^FPJ VND DUTFPEIDL^D W[JPDLFDL^DR ND EB^FPFNENDR ND JWD[EBFÒL  

  EB^FPFNENDR ND @FLELBFEAFDL^J

Dafsfòl nd ebbfjlds y jtrjs flstruadltjs nd petrfajlfj Flcrdsj pjr præsteaj e bjrtj y iercj piezj Adljs? Wecj nd nfvfndlnjs

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