VA20 Informe Efectivo y Equivalentes Al Efectivo

 

Hbhotfvi y hqufvdjheths dj hbhotfvi< febirch sigrh jis mdjjdznis igthefais (Ofuada rhcftheth, bhomd)

(D jis doofiefstds u ÿrndei oirrhspieafheth quh oietrdtd hj duaftir) (Eicgrh ah jd hcprhsd) (Ofuada ahstfedtdrfi) Dsue Ds ueti ti; ah 7;46, dehxi tæoefoi oicpfjdtirfi e.» 1 ‟ 7;46, EFW_ 11;; ‟ Heodrnis pdrd rhdjfzdr  priohafcfhetis doiradais sigrh febircdofÿe febircdofÿe edeofhrd.

 

_hrvfofis Whjdofiedais dpjfodgjhs d jis heodrnis pdrd rhdjfzdr priohafcfhetis doiradais, EF_W 11;;. Qdjh Qd jhss pri prioh ohaf afcf cfhet hetis is sh mde afsh afshôda ôdai i oi oie e hj pri pripÿ pÿsf sfti ti ah dyu dyuad adrj rjhs hs he jd hvdjudofÿe ah jd vdjfahz ah jds ofbrds rhjdofiedads oie hj hbhotfvi y hqufvdjheths dj 7

hbhotfvi . Hstis mde sfai afsoutfais oie jd dacfefstrdofÿe ah jd hetfada y, he rhsuche, sie jis sfnufheths< 4. _h mde rhvfs rhvfsdai dai jds pijã pijãtfo tfods ds oietd oietdgjh gjhss ah jd hetf hetfada ada rhsp rhsphot hoti i dj rhnf rhnfstr stri iy prhshetdofÿe ah jd febircdofÿe rhjdofiedad oie hj hbhotfvi y hqufvdjheths dj hbhotfvi. 7. _h md igth igthefai efai y oic oicprigdai prigdai jjd d sucd ah hbh hbhotfvi otfvi y hq hqufvdjh ufvdjheths eths dj hb hbhotfv hotfvi i feoj feojuf ufad ad he hj gdjd gdjdeo eoh h ah oicp oicpri rigd gdof ofÿe ÿe oie oie sdja sdjai i d (feafod (feafodrr bhomd bhomd)), prhpdrd prh pdrdai ai pir jd hetfa hetfada da (eicgrh ah jd hetfada), hetfada), mdgfheai oicprigdai, dahcäs, jd oifeofaheofd ah hsth titdj oie hj sdjai ah jis dotfvis. ?. Mhcis i igthefa gthefai i febirc febircdofÿe dofÿe pir pdrth pdrth ah ji jiss ojfhet ojfheths hs y privh privhhairhs hairhs oi oie e jis rhsphotfvis sipirths y oicprigdeths oietdgjhs, y sh jhs md sijfoftdai jd oiebfrcdofÿ oiebf rcdofÿe e ah jis sdjais d trdvæs ah aiouch aiouchetis etis ah ofrouj ofroujdrfzdof drfzdofÿe ÿe pdrd bhomd).. vhrfbfodr jis rugris d (feafodr bhomd) 1. Mhc Mhcis is oicpdrda oicpdrdai i jis sipirt sipirths hs y oic oicprig prigdet deths hs oietd oietdgjhs gjhs,, dsã oici jis aiouchetis ah ofroujdrfzdofÿe, oie hj bfe ah vhrfbfodr jis fcpirths quh ei shde oifeofaheths. Whsphoti d hstis, sh md igthefai ah jd hetfada (eicgrh ah jd hetfada) jd hetfada) jd oieofjfdofÿe oirrhspieafheth. [drd vhrfbfodr hj sipirth ah afomd oieofjfdofÿe sh mde fahetfbfodai y jfstdai oicprigdeths oici (feafodr  eicgrh eic grh ah sip sipirt irths hs y oic oicprig prigdet deths hs rhv rhvfsd fsdais, ais, pir hlh hlhcpj cpji< i< bdo bdotur turds, ds, omhquhs, eitds aægfti, rhofgis ah odld, oicprigdeths ah hnrhsi, hto.), hto.) , pheafheths ah jfqufadofÿe ah ue fcpirth suphrfir d (feafod (feafodrr vdjir) vdjir).. Mhcis jiodjfzdai y hxdcfedai tdjhs (feaf (feafodr odr eicgrh ah sipirths y oicpri oicprigdeths gdeths rhvfsdais, pir hlhcpji< bdoturds, omhquhs, eitds aægfti, rhofgis ah odld,

7

 Ahorhti 71=? ah 7;4=, Dehxi tæoefoi oicpfjdtirfi Ei. 7 ah jds Eircds ah Febircdofÿe Bfedeofhrd ‟EFFB‟.

 

oicpri oicprigdeths gdeths ah hnrhsi, hto.) hto.) y mhcis oirrigirdai quh, he hbhoti, mde sfai thefais he ouhetd oici pheafheths ah jfqufadofÿe he jd oieofjfdofÿe. (eicgrdr dr ahpdrt ahpdrtdcheti dcheti 8. _h md rh rhvf vfsd sda ai oi oie e hj he heod odrn rnda dai i ah ahjj är ärhd hd ah (eicgr heodrndai ah jd nhstfÿe ahj hbhotfvi y hqufvdjheths dj hbhotfvi, pir hlhcpji< thsirhrãd) jd hxfstheofd ah ue cdeudj ah oietrij fethrei quh hstfpujh jis thsirhrãd) jd priohsis y oietrijhs quh sh nhehrde dj hbhotfvi y hqufvdjheths ahj hbhotfvi. 2. _h md rhvf rhvfsdai sdai jd rh rhsphotf sphotfvd vd shnrhndofÿe shnrhndofÿe ah bbueofie ueofiehs hs quh ahgh p phrofgfr hrofgfrsh sh pirr pd pi pdrt rth h ah qu qufh fheh ehss sie sie rh rhsp spie iesd sdgj gjhs hs ah ahjj cd cdeh ehli li ahj ahj hbho hbhotftfvi vi y hqufvdjheths dj hbhotfvi, dsã oici pir pdrth ah qufhehs oietdgfjfzde i duaftde jis rhnfstris. rhnfstris. >. _h vh vhrfb rfbfo fod d sf jd oic oicue uefo fodo dofÿ fÿe e oi oie e jd jdss hetfa hetfadah dahss gd gdeo eodr drfd fds, s, oj ojfh fhet eths hs y privhhairhs hs dshrtfvd. =. _h vhrf vhrfbfo bfod d he jds eit eitds ds d jis hst hstdai daiss bfede bfedeofh ofhris ris sf mdy rhvhj rhvhjdad dadss djnued djnuedss rhstrfoofiehs quh jjhvhe d jd hetfada d auadr sigrh oievhrtfr he hbhotfvi djnu djnueds eds ah jds pdr pdrtftfad adss ojds ojdsfbfbfo foda dads ds oic oici i hbho hbhotftfvi vi y hq hquf ufvdj vdjhet heths hs dj hbhotfvi. 6. _h vhrf vhrfbfo bfode de jis tfp tfpis is ah rhodua rhoduai i y ah pdni, y sipi sipirth rthss ah trd trdesdo esdoofi ofiehs ehs rhdjfzdads pir hstis chafis. 4;. _h vhrfbfode jis phrbfjhs y usudrfis dacfefstrdairhs ahj sibtwdrh oietdgjh.  D oietfeudofÿe, febircdcis sigrh jis mdjjdznis< d) He rhj rhjdo dofÿ fÿe e oi oie e hj prioh priohaf afcf cfhe heti ti 4, mh mhci ciss md mdjjjjdai dai quh jd jdss pi pijãjãtftfod odss oietdgjhs hstäe djfehdads d jis rhquhrfcfhetis hxpuhstis he hj dehxi tæoefoi oicpfjdtirfi e.» 7 ah jds Eircds ah Febircdofÿe Bfedeofhrd ‟ EFFB‟ (quh mdoh pdrth ahj AXW 717; ah 7;48, ciafbfodai pir hj Ahorhti 71=? ah 7;4=), cäs hsphoãbfodcheth d jds shoofiehs > ‟ Hstdai ah bjuli ah hbhotfvi y 4; ‟ [ijãtfods, hstfcdofiehs y hrrirhs oietdgjhs .

g) Whsphot Whsphoti i dj prioh priohafcfhe afcfheti ti 7, mhc mhcis is mdjj mdjjdai dai he jd rhv rhvfsfÿe fsfÿe a ah h jds ofb ofbrds rds (ah gdeois, odld, fevhrsfiehs d oirti pjdzi, sdjais he ouhetds oirrfheths

 

y ah dmirris, omhquhs, afehri i fevhrsfiehs rhdjfzdads oie hj bfe ah oievhrtfrjds räpfadcheth he hbhotfvi, sigrhnfris, doofiehs prÿxfcds d vheohr) quh jis fcpirths oicpdrdais oifeofahe. o) He ji quh oieo oieofh fhreh reh dj pri prioh ohaf afcf cfhet heti i ?, mhcis mhcis md mdjjjjda dai i quh hxf hxfst sthe he sipirths y oicprigdeths oietdgjhs ah afomd febircdofÿe, jis oudjhs buhrie vhrfbfodais d trdvæs ah jis ojfheths y privhhairhs. a) D pr prip ipÿs ÿsft fti i ah ahjj pr prio ioha hafc fcfh fhet eti i 1, mh mhci ciss mdjjd djjdai ai qu quh h jis sdjai djaiss oifeofahe, y he jis odsis he jis quh ei oifeofaãde jd hetfada (eicgrh ah jd hetfada) md prhpd prhpdrd rdai ai jd ip ipirt irtued ued oi oieo eofjfjfd fdof ofÿe ÿe.. Fn Fnud udjc jchet heth, h, sh fodr dr ei eicg cgrh rh ah si sipi pirt rths hs y oi oicp cpri rigd gdet eths hs heoietrÿ quh jis (fea (feafo rhvfsdais, pir hlhcpji< bdoturds, omhquhs, eitds aægfti, rhofgis ah odld, oicprigdeths ah hnrhsi, hto.) mde hto.) mde sfai dahoudadcheth fahetfbfodais oici oic i pdr pdrtftfad adss ah oi oieo eofjfjfd fdof ofÿe ÿe   (he odsi ah quh mdyd jundr d hxohpofiehs, ahsorfgfrjds). ahsorfgfrjds). h) He rhjd rhjdofÿ ofÿe e oie hj prioh priohafc afcfhet fheti i 8, mhcis mdj mdjjda jdai i quh he hj ärhd ah (eic icgr grdr dr ah ahpd pdrt rtdc dche heti ti he heod odrn rnda dai i ah jd nh nhst stfÿ fÿe e ah ahjj hb hbho hotftfvi vi y (e hqufvd hqu fvdjhe jheths ths dj hbh hbhotf otfvi, vi, pir hlh hlhcpj cpji< i< ths thsirh irhrãd rãd)) tfhehe ue cdeudj ah bueofiehs pdrd hj cdehli ahj hbhotfvi y hqufvdjheths dj hbhotfvi. _fe hcgdrni, sf afomi cdeudj ei sh dlustd d jis rhquhrfcfhetis ah jd hetfada, sh piarãd rhvfsdr ued dotudjfzdofÿe oiebirch dj orhofcfheti quh md prhshetdai jd cfscd, d bfe ah cftfndr jis rfhsnis quh sh puhahe nhehrdr he jis priohsis dj ei hstdr hstis gfhe ahbfefais. _h rhoicf rhoicfhea head d vdj vdjfad fadrr jd pis pisfgf fgfjfa jfada da ah ciafbfo ciafbfodr dr jis cdeu cdeudjhs djhs ah bueofiehs, vdjfadr jd orhdofÿe ah euhvis odrnis quh dpiyhe dj priohsi ah oi oiet etri rijj fe feth thre rei i y dpjf dpjfod odrr prioh priohaf afcf cfhe heti tiss ah oiet oietrij rij fe feth thre rei i qu quh h phrcftde nhstfiedr jd suphrvfsfÿe ahj cdehli ah hbhotfvi y hqufvdjheths dj hbhotfvi.  Dsfcfsci, rhdjfzdr ued aiouchetdofÿe ahj priohsi ah rhvfsfÿe ah jis oudarhs ah odld, oieofjfdofÿe gdeodrfd y dutirfzdofÿe ah oicprds.

 

b) Whs Whsphot photi i dj prio priohafc hafcfhet fheti i 2, mhci mhciss mdjj mdjjdai dai quh ei md mdyy ued daho dahoudad udad shnrhnd shn rhndofÿ ofÿe e ah bueof bueofiehs iehs he jd hetfa hetfada, da, yd quh (eicgrh ah hetfada) ouhet ou hetd d si siji ji oi oie e ou oudt dtri ri (1 (1)) ph phrs rsied iedss (eicgrd (eicgrdrr phrs phrsieds ieds y odrn odrnis) is) d odrni ahj hbhotfvi y hqufvdjheths dj hbhotfvi, qufhehs dahcäs ah hstdr dj tdeti ah jds trdesdoofiehs, hcfthe jd febircdofÿe he hj sibtwdrh oietdgjh y rhdjfzde jd jdgir ah oudarh y duaftirãd d jd odld, d jd oieofjfdofÿe gdeodrfd y, he nhehrdj, d jd rhjdofÿe oie ojfheths y privhhairhs, d jd vhz quh rhdjfzde jd dutirfzdofÿe ah oicprds. _h phrofgh quh hj phrsiedj ahj ärhd (eicgrdr ahpdrtdcheti heodrndai ah jd nh nhst stfÿ fÿe e ah ahjj hb hbhot hotfv fvi i y hqu hqufv fvdj djhe heth thss dj hb hbhot hotfv fvi, i, pi pirr hl hlhc hcpj pji< i< thsirhrãd) tfheh thsirhrãd)  tfheh d su odrni itrds bueofiehs quh jh fcpisfgfjftde rhdjfzdr  ue shnufcfheti dahoudai ah jis sipirths oietdgjhs, jds ofbrds y jd rhdjfzdofÿe rhdjfz dofÿe ah jis rhsphotfv rhsphotfvis is drquhis rhquhrfais d jis cietis d odrni ahj phrsiedj dethrfircheth cheofiedai. _h

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rhspiesdgfjfadahs, d bfe ah quh hxfstd ued cdyir suphrvfsfÿe ah jds tdrhds, rhspiesdgfjfadahs y ouhetds d odrni. n) He rhj rhjdo dofÿ fÿe e oi oie e hj pr prio iohaf hafcf cfhet heti i >, mhci mhciss md mdjjjjdai dai quh hxfs hxfsth th ued rh rhjd jdof ofÿe ÿe oir oiraf afdj dj h fe feah ahph pheaf eafhe heth th he hetr trh h ji jiss rh rhprh prhsh shet etde deth thss ah jd jdss hetfadahs gdeodrfds, ojfheths, privhhairhs y hj phrsiedj ah jd hetfada, dahcäs ah fahetfbfodr febircdofÿe ojdrd sigrh jis odcgfis dutirfzdais dj rhdjfzdr eitds aægfti, oræafti, ahshcgijsis, dprigdofÿe ah ahsouhetis, sigrhnfris, omhquhs y ahcäs. m) _igrh hj p priohafc riohafcfheti fheti =, m mhcis hcis mdj mdjjdai jdai quh e ei i mdy ued rhst rhstrfoofÿe rfoofÿe q quh uh jjhvh d jd hetfada d auadr ah oievhrtfr he hbhotfvi djnueds ah jds pdrtfads ojdsfbfodads oici hbhotfvi y hqufvdjheths dj hbhotfvi. f) He rh rhjd jdof ofÿe ÿe oi oie e hj pr prio ioha hafc fcfh fhet eti i 6, mhc hcis is mdj mdjjdai jdai qu quh h hx hxfs fstthe afbhrheths tfpis ah rhoduai ah ojfheths y pdni d privhhairhs, quh

 

feojuyhe hj pdni i rhoduai he hbhotfvi, tdrlhtd ah oræafti, omhquh i trdesbhrheofd gdeodrfd, quh bueofiede ah bircd dahoudad. _fe hcgdrni, sh rhoicfhead fcpjhchetdr ue sfsthcd ah shnurfada pdrd jds trdesdoofiehs rhdjfzdads pir jis ojfheths d trdvæs ah jd pjdtdbircd ah jd hetfada, puhs sh hvfaheofd ue gdli ahsdrrijji thoeijÿnfoi hetirei d jd shnurfada he jd zied he jd quh hj usudrfi fenrhsd su febircdofÿe phrsiedj.  l) He rhjdofÿe oie hj priohafcfheti 4;, mhcis mdjjdai quh hxfsthe (eic icgr grdr dr sibtwdrh  oietd oietdgjh gjh)) quh ouhetde oie afbhrhe afbhrheths ths usudrf usudrfis is ahj (e oiet oi etrd rdshô shôds ds qu quh h jh jhss md mdgf gfjfjftd td jd cd cdef efpu pujd jdof ofÿe ÿe ah of ofbr brds ds sf sfe e cd cdyir  yir  suphrvfsfÿe. _h rhoicfhead hstdgjhohr ue eüchri cäs rhauofai ah qufhehs thende doohsi d hstds oietrdshôds y quh afomds phrsieds shde afbhrheths ah qufhehs cdefpujde hj hbhotfvi y hqufvdjheths dj hbhotfvi ah bircd afrhotd. Ahgfai Ahg fai d quh jis prio priohaf hafcfh cfheti etiss dethrf dethrfirc irchet heth h ahs ahsorf orftis tis ei oiestft oiestftuyhe uyhe ued duaftirãd ah hstdais bfedeofhris ef ued rhvfsfÿe rhdjfzdad ah oiebircfada oie jds Eircds Fethredofiedjhs ah Duaftirãd ‟EFD‟ i oie jds Eircds Fethredofiedjhs ah Heodrnis ah Whvfsfÿe ‟EFHW‟, ei hxprhsdcis shnurfada djnued sigrh hj hbhotfvi y hqufvdjheths dj hbhotfvi ah (eicgrh ah hetfada) d hetfada) d (feafodr bhomd) bhomd).. He hj odsi ah mdghr dpjfodai priohafcfhetis dafofiedjhs i ah mdghr rhdjfzdai ued duaftirãd i ued rhvfsfÿe ah jis hstdais bfedeofhris ah douhrai oie jds EFD i oie jds EFHW, piarãde mdghr jjhndai d euhstri oieiofcfheti itrds ouhstfiehs sigrh jds quh jhs mdgrãdcis febircdai. Hsth febirch sh hcfth hxojusfvdcheth pdrd hj pripÿsfti feafodai he hj prfchr  pärrdbi y pdrd su febircdofÿe. Ei ahgh shr utfjfzdai pdrd bfehs afbhrheths, ef shr  afst afstrf rfgu gufa fai i d thro throhr hrds ds phrs phrsie ieds ds.. Od Odgh gh de deit itdr dr qu quh h hsth hsth febi febirc rch h sh rh rhbfbfhr hrh h hxojusfvdcheth d jis sdjais y pdrtfads feafodais, y ei hs hxthesfgjh d jis hstdais bfedeofhris ah jd hetfada (eicgrdr hetfada) hetfada) oiesfahrdais  oiesfahrdais he su oielueti.

 

(Eicgrh ahj duaftir) (Afrhoofÿe) (Bhomd)

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