Practica Asientos y Ajustes Contables

3rc Pcrtg - Vrciscoohnigs .............................................. ............................................................. ................................ ................................. ................................. ................................ ................... .... 2 2fc Pcrtg - Cjustgs .............................. ............................................... ................................ ................................ ................................. ................................. ................................ ............................ ............. ? _NAWOHßI ‟ 3RC PCRVG - VRCI_COOHNIG_ .................................. ................................................. ................................ ................................. ................................. .................... ...6 _nauohÿi fga 07 fg Fhohgmbrg .................................... ................................................... ................................. ................................. ................................ ................................. ....................... ....... 7 _nauohÿi fga 07 fg Fhohgmbrg ................................... ................................................... ................................. ................................. ................................. ................................ ....................... ........ 5 _nauohÿi fga 05 fg Fhohgmbrg ................................... ................................................... ................................. ................................ ................................ ................................. ........................ ........ 5 _nauohÿi fga 04 fg Fhohgmbrg ................................... .................................................. ................................ ................................. ................................. ................................ ........................ ......... < _nauohÿi fga 30 fg Fhohgmbrg ..................................... .................................................... ................................ ................................. ................................. ................................. ...................... ...... < _nauohÿi fga 33 fg Fhohgmbrg .................................... .................................................... ................................. ................................. ................................. ................................ ...................... ....... 4 _nauohÿi fga 38 fg Fhohgmbrg .................................... .................................................... ................................. ................................ ................................ ................................. ....................... ....... 8 _nauohÿi fga 20 fg Fhohgmbrg .................................... ................................................... ................................ ................................. ................................. ................................ ..................... ...... 33 _nauohÿi fga 20 fg Fhohgmbrg ................................... ................................................... ................................. ................................ ................................ ................................. ...................... ...... 32 _nauohÿi fga 23 fg Fhohgmbrg ................................... .................................................. ................................ ................................. ................................. ................................. ...................... ...... 3? _nauohÿi fga ?3 fg Fhohgmbrg ..................................... .................................................... ................................. ................................. ................................ ................................. .................... .... 36 _NAWOHßI ‟ 2FC PCRVG ‟ CJW_VG_ ................... .................................... ................................ ................................ ................................. ................................. ............................. ............35 _nauohÿi fga c) Caquhagrgs pclcfns pnr cithohpcfn (Lcstns Fhegrhfns) .......................................... .......................................................... .................. ..35 _nauohÿi fga b) Ahquhfcohÿi fga HUC ............................... ................................................ ................................ ................................ ................................... ................................. ...............3< _nauohÿi fga o) Cotucahzcohnigs........................ ......................................... ................................. ................................. ................................ ................................ ............................... ..............34 

Cotucahzcohÿi fg cothvns ehjns y cothvns cothvns hitcilhbags .............................. ............................................... ................................. ............................... ...............38



Cotucahzcohÿi fg ougitcs ougitcs qug rgluaci rgluaci c ans cothvns ehjns y cothvns hitcilhbags ................ ................................. .................... ...20



Cotucahzcohÿi fg acs ougitcs pctrhmnihcags pctrhmnihcags .............................. ............................................... ................................. ................................. .......................... .........22

_nauohÿi fga f) Fgprgohcohnigs Fgprgohcohnigs .............................. ............................................... ................................ ................................ ................................. ................................. ........................ ....... 26 _nauohÿi fga g) Prgvhshÿi pcrc ougitcs hionbrcbags........................... hionbrcbags............................................ ................................ ................................ .............................. .............25 _nauohÿi fga e) Cotucahzcohÿi fg acs gxhstgiohcs fg mgrocfgríc ..................................... ..................................................... ................................. ...................24

Rhodcrf Onifnrh Ocaahscyc

VRCI_COOHNIG_ X CJW_VG_ ONIVCBAG_

2035

Acgmprgsconmgrohca‑ONIVC-FWT”_RAoniIHV3020?07025fgfhocfncaconmprcyvgitcfg gagotrnfnmèsthonsprgsgitcsu gagotrnf nmèsthonsprgsgitcsumnvhmhgitnfga3rn mnvhmhgitnfga3rnfggigrn fggigrnca?0 ca?0fginvhgmbrgfg fginvhgmbrgfgaclgsthÿi aclgsthÿi 2036shgifnsusscafns: °

3 2 ? 6 7 5 < 4 8 30 33 32 3? 36 37 35 3< 34 38 20 23 22 2? 26 27 25 2< 24

Ocjc M/I Or Orèfhtn Ehsoca ‟ HUC Ou Ougitcs pnr onbrcr Prgvhshÿi pcrc ougitcs hionbrcbags Caquhagrgs pclcfns pnr cfgacitcfn Gxhstgiohc fg mgrocfgríc Vgrrgins Gfhehocohnigs Mugbags y gisgrgs Fgprgohcohÿi Coumuacfc mugbags y gisgrgs Ugdíouans Fgbhtn Ehsoca ‟ HUC RO ‟ HUC pnr pclcr Hmpugstn c acs trciscoohnigs pnr pclcr Cpnrtgs pctrnicags pnr pclcr Cp C pnrtgs acbnrcags pnr pclcr Ocjc icohnica fg scauf pnr pclcr Pr Prnvhshÿi pcrc cluhicafn Prgvhshÿi pcrc hifgmihzcohÿi Ocphtca snohca Cjustg fg ocphtca Rgsuat Rgsuatcfn cfnsc scoum oumuac uacfns fns (_cafnCorggfnr) Ugitcs Onstn fg vgitcs _ugafns y scacrhns Ocrlcs snohcags Hmpugstn c acs trciscoohnigs Lcstns lgigrcags

32.747 3.720 70.270 3.<67 ?0.000 200.000 <70.000 870.000 47.000 3<.000 47.000 30.000 2.700 ?.270 6.700 7.700 ?.700 77.000 270.000 3.000.000 70.000 50.000 3.270.000 22?.360 327.000 40.000 22.700 84.000

Acsgxhstgiohcsfgmgrocfgrícs,gstãonmpugstnpnrgaprnfuotn‑C”cuionstn uihtcrhnfgBs3.000


Pãlhic 3 fg 28


2035

_grgcahzcacvgitcfg370uihfcfgsfgaprnfuotn‑C”cacgmprgsconmgrohca‑EgahzFíc _.R.A.”oniuimcrlgifguthahfcf _.R.A.”oniuimcrlgifguthahfcffga70%, fga70%,pcrcgaanfgbgrã pcrcgaanfgbgrãfgtgrmhicrgaprgohn fgtgrmhicrgaprgohnfgvgitc fgvgitc ygaprgohnfgecotu ygaprgohnfgecoturc,acvgit rc,acvgitcgsociog cgsociogacfc acfconiga40%gigegot oniga40%gigegothvnypnrgascafnc hvnypnrgascafnc orèfhtnvgrbca,bcjnonifho orèfhtnvgrbca,bcjnonifhohnigsfg30/7; hnigsfg30/7;7/27yi/?0 7/27yi/?0 _gcpgrturcuicougitconrrhgitggigaBIBoniga70%fgagegothvnonbrcfncaconmgrohca ‑Egahzfíc”_.R.A. GaBIBinsfgbhtcfg GaBIBinsfgbhtcfgiugstrcougitconrrhgitgBs270 iugstrcougitconrrhgitgBs270pnroniogptnfg pnroniogptnfgodgqugrcsglúiecoturc odgqugrcsglúiecoturc I°306725 Ac_rtc.OacrhtcOugitcs,giocrlcfcfgvgitcssnahohtcuicithohpnpcrcgamgsfgfhohgmbrg pcrctcashtucohÿiacgmprg pcrctcashtucohÿiacgmprgscgmhtguiodg scgmhtguiodgqugI°0037 qugI°0037fgaBIBpnrBs fgaBIBpnrBs2.000 2.000 _grgcahzcaconmprcfg320uihfcfgsfgaprnfuotn‑C”fgacgmprgsc‑SugPcsn”_.C. cuiprgohnuihtcrhnfgBs3.300sglúiecoturcI°7603ociogacifnga30%gigegothvnypnr gascafninsoniogfgiuior gascafninsoniogfgiuiorèfhtnbcjnonif èfhtnbcjnonifhohnigsfg3 hohnigsfg30/32;7/20yi 0/32;7/20yi/?0 /?0 _grgcahzcacfgvnauohÿifg20uihfcfgsfgaprnfuotn‑C”cacgmprgsc‑SugPcsn”_.C. pnrgionitrcrsgfgegotunscs. _gociogacgigegothvnnbah _gociogacgigegothvnnbahlcohnigstrhbut lcohnigstrhbutcrhcsfgamg crhcsfgamgsfginvhgmbrg sfginvhgmbrg. . _grgcahzcgapclnfgcluhi _grgcahzcgapclnfgcluhicafnsgigegoth cafnsgigegothvn. vn. _grgcahzcgapclnfgcpnrt _grgcahzcgapclnfgcpnrtgscacsCEP¶s gscacsCEP¶syacOI_gi yacOI_gigegothvn gegothvn Aconmgrohca‑EgahzFíc” Aconmgrohca‑EgahzFíc”_.R.A.insocio _.R.A.insociogacsufgufc gacsufgufcgisutntcahf gisutntcahfcfgigegothvn. cfgigegothvn. Fgvgil Fgvgilcr cr acs paciha pacihaacs acs onrrgs onrrgspni pnifhg fhgitg itgs s ca mgs fg fhohgm fhohgmbrg brg qug csohgi csohgifgi fgi c Bs?7.0 Bs?7.000 00 tnmcifngiougitcquggigs tnmcifngiougitcquggigstgmgsihilúig tgmgsihilúigmpagcfngss mpagcfngssujgtncRO-HUC ujgtncRO-HUC 


Pãlhic 2 fg 28


2035

Anscaquhagrgsonrrgspnifgifga03/30/2036pnr30mgsgsyacecoturcsgrã Anscaquhagrgsonrrgspnifgifga03/30/2036pnr30mgsgsy acecoturcsgrãgitrglcfc gitrglcfc pnransmgsgsfgvgilcfns. RgcahzcrAhquhfcohnigsfgaHUC Rgcahzcranscjustgsyco Rgcahzcranscjustgsycotucahzcohnigsq tucahzcohnigsqugonrrgspni ugonrrgspnifci fci Fgprgohcranscothvnsfg Fgprgohcranscothvnsfgcougrfnc: cougrfnc: Vgr Vgrrgin rgins ssg sgo onm nmpr prÿ ÿgi gie ego godc dc0 03/ 3/02 02/2 /203 036 6 Ugd Ugdíoua íouans nss sg gcf cfqu quhr hrhÿ hÿg gi icb cbrh rha afg fga ac clg lgst sthÿ hÿi i20 2036 36 Gfheh fhehoh ohns ns sg cfquhrhÿ ga 03/0
Vrcbcjncrgcahzcrca?3/32/2036rgcahzcranscshgitnsfgcjustgonianssupugstnsoãaouans cuxhahcrgs, Acgmprgscthgigonmnpnaít Acgmprgscthgigonmnpnaíthoctrcbcjcron hoctrcbcjcronicónonmgro icónonmgrohca. hca. _gphfgrgcahzcrprgvhshÿipcrcougitcshionbrcbagssglúiacaglhsacohÿiBnahvhcic oniansshluhgitgsfctns:

Lgsthÿi

_cafnsEhicags UgitcscOrèfhtn

Orèfhtns Hionbrcbags

2033

3<7.645,00

6.<74,00

2032

367.<23,00

7.<42,00

203?

326.7?7,00

3.<67,00

2036

_gphfgcotucahzcracgxhst _gphfgcotucahzcracgxhstgiohcfgmgro giohcfgmgrocfgríconians cfgríconiansshluhgitgs shluhgitgsfctns: fctns: Onst Onstn n Wiht Wihtcr crhn hn c vcan vcanr r fga fga mgro mgrocf cfn n Bs3. Bs3.07 070, 0,00 00 Onst Onstn n Wiht Wihtcr crhn hn fg rgpn rgpnsh shoh ohÿi ÿi Bs3.077,00 ?3/ ?3/32/2 32/203 03? ?3. 3.40 400< 0<4; 4; 03/06/2036 3.4223<;


03/ 03/03/2 03/203 036 63. 3.40 4008 088; 8; 03/0
03/ 03/02/2 02/203 036 63. 3.40 40<< <<6; 6; ?3/32/2036 3.4888?

Pãlhic ? fg 28


2035

Citgsfgsgluhroni Citgsfgsgluhroniansgiuiohcfnsprhmgrnoacshehocrgmnsacs ansgiuiohcfnsprhmgrnoacshehocrgmnsacsougitcsfga ougitcsfgabcaciogfg bcaciogfgsumcs sumcs yscafnsfgcougrfncsuic yscafnsfgcougrfncsuicturcagzc: turcagzc: °

3 2 ? 6 7 5 < 4 8 30 33 32 3? 36 37 35 3< 34 38 20 23 22 2? 26 27 25 2< 24

Ocjc M/I Orèfhtn Ehsoca ‟ HUC Ougitcs pnr onbrcr Prgvhshÿi pcrc ougitcs hionbrcbags Caquhagrgs pclcfns pnr cfgacitcfn Gxhstgiohc fg mgrocfgríc Vgrrgins Gfhehocohnigs Mugbags y gisgrgs Fgprgohcohÿi Coumuacfc mugbags y gisgrgs Ugdíouans Fg F gbhtn Ehsoca ‟ HUC RO RO ‟ HUC pnr pclcr Hmpugstn c acs trciscoohnigs pnr pclcr Cpnrtgs pctrnicags pnr pclcr Cpnrtgs acbnrcags pnr pclcr Ocjc icohnica fg scauf pnr pclcr Prnvhshÿi pcrc cluhicafn Prgvhshÿi pcrc hifgmihzcohÿi Oc O cphtca snohca Cj Cjustg fg ocphtca Rgsuat Rgsuatcfn cfnsc scoum oumuac uacfns fns (Wthahfcf) Ugitcs On Onstn fg vgitcs _u _ ugafns y scacrhns Ocrlcs snohcags Hmpugstn c acs trciscoohnigs Lcstns lgigrcags

32.747 3.720 70.270 3.<67 ?0.000 200.000 <70.000 870.000 47.000 3<.000 47.000 30.000 2.700 ?.270 6.700 7.700 ?.700 77.000 270.000 3.000.000 70.000 50.000 3.270.000 22?.360 327.000 40.000 22.700 84.000

32.747 3.720 70.270 3.<67 ?0.000 200.000 <70.000 870.000 47.000 3<.000 47.000 30.000 2.700 ?.270 6.700 7.700 ?.700 77.000 270.000 3.000.000 70.000 50.000 3.270.000 22?.360 327.000 40.000 22.700 84.000

Onmn Onmn vgmn vgmns s qug qug tgig tgigmn mns s uic uic ougit ougitc c fg gxhs gxhstg tgio iohc hcs s fg mgro mgrocf cfgr gríc íc fgbg fgbgmn mns s fg rgcah rgcahzc zcr r ga onrr onrrgs gspn pnif ifhg hgit itg g Kcrf Kcrfgx gx fg gxhs gxhstg tgio iohc hcs s fga fga prnf prnfuo uotn tn ‑C” pcrc pcrc hr rglhs rglhstr trci cifn fn tnfn tnfns s ans ans mnvhmhgitnsonirgspgotncfhodnprnfuotn, mnvhmhgitnsonirgsp gotncfhodnprnfuotn,ycsgcigstcspnro ycsgcigstcspnronmprcs,vgitcsnfgvn nmprcs,vgitcsnfgvnauohnigs. auohnigs.

_CAFNFGGTH_VGIOHC FGMGROCFGRÍC 200.000,00

03-Fho 07-Fho 30-Fho 33-Fho ?3-Fho

_c _ cafn Hihohca Ugitc Onmprc Fgvnauohÿi gi Onmprc Cotucahzcohÿi


3.000,00 3.000,00 87<,00 87<,00 3.070,00

ON_VN WIHVCRHN 3.000,00

370 320 20

OCIVHFCFFG PRNFWOVN_ 200

200 70 3<0 370 370

336.460,00 33.400,00

 20 2 00.000,00 370.000,00 70.000,00 356.460,00 3<.360,00 367.<00,00 37<.700,00 Pãlhic 6 fg 28


2035

Xcqugtgigmnshfgithehocfnonrrgotcmgitgansscafns Xcqugtgigmnshfgithehocfnonrrgotcmgitgansscafnsfgacs fgacsougitcsy ougitcsygaKcrfgx gaKcrfgxrgcahzcfn, rgcahzcfn, prnogfgrgmnscfcrsnauohÿi prnogfgrgmnscfcrsnauohÿicansgiuiohcf cansgiuiohcfnspacitgcfn nspacitgcfns. s.

Pcrcfcrsnauohÿicgstctrciscoohÿiprhmgrnocaouacrgmnsgaonstntntcacaoucacsohgifg ansprnfuotnsvgifhfns,ycquggsigogscrhnpcrcpnfgrocaouacrgamcrlgifguthahfcfy csípnfgrfgtgrmhicrgaprg csípnfgrfgtgrmhicrgaprgohnfgvgitcy ohnfgvgitcygaprgohnfg gaprgohnfgecoturc. ecoturc. OCIVHFCF

O/W

ON_VN VNVCA

370

3.000,00

370.000,00

Cdnrcocaouacrgmnsgamcrlg Cdnrcocaouacrgmnsgamcrlgifguthahfcf, ifguthahfcf,prgohnfgvg prgohnfgvgitcygaprgoh itcygaprgohnfgecoturc nfgecoturc Onstn Vntca (+) (+)Wtha Wthahf hfcf cf( (37 370. 0.00 000, 0,00 00*7 *70% 0%) ) (+)HUC (227.000*(3?/4<))

370.000,00 <7.0 <7.000 00,0 ,00 0 227.000,00 ??.520,58 274.520,58

Pcrcgaoãaouanfgaprgohnfgecoturcsg fgbgrãuthahzcractcscgegothvcfgaHUC,qug gs(3?/4<)n(36.86%)snbrggaprgohnfgvgitc. Pgrn Pgrn, , pcrc pcrc ga rglh rglhst strn rn onit onitcb cbag ag sg fgbg fgbgrã rã uthahzcractcscinmhicafgaHUC,quggs(3?%) snbrggaprgohnfgecoturc.

Cdnrcqugyconinogmnsgaprgohnfgecoturcprnogfgmnscrglhstrcrgacshgitnonitcbagfg cougrfncashluhgitgfgtcaag: UGIVC_GLÚI ECOVWRC 274.520,58

IGVN 4<% 227.000,00

HUC 3?% ??.520,58

HV ?% <.<74,52

OCIOGACFN 40% 205.485,77

_CAFN 20% 73.<26,36

07 fg Fhohgmbrg Ocjc M/M Ougitcs pnr onbrcr Hmpugstns c acs trciscoohnigs Ugitc Fgbhtn Ehsoca HUC Hmpugstns c acs trciscoohnigs

205.485,77 73.<26,36 <.<74,52

227.000,00 ??.520,58 <.<74,52 255.?<8,?3 255.?<8,?3 Lansc: Lansc: Pnr acvgitcfg acvgitcfg 370ufgaprnfu 370ufgaprnfuotn otn ‑C”ocio ‑C”ociogaã gaãifn ifnins ins ga40%gi gegothvnygascafncorèfhtn.

Pnrntrnacfn,onirgspgotnca Pnrntrnacfn,onirgspgotncascafnfga scafnfga20%(Ougitcspnr 20%(Ougitcspnronbrcr)gagiuiohcfnins onbrcr)gagiuiohcfninshifhoc, hifhoc, qugtgifrãacsshluhgitgso qugtgifrãacsshluhgitgsonifhohnigsfg3 nifhohnigsfg30/7;7/27y 0/7;7/27yi/?0anqugqu i/?0anqugquhgrgfgohrqu hgrgfgohrqug: g:

_hins ociogaci

Citg Citgs sfg fgan ans s7 7fí fícs cs Fgspuèsfgans7fícs pgrncitgsfgans27fícs Fgspuèsfgans27fícs pgrncitgsfgans?0fícs Pcs Pcscfn cfnan ans s?0 ?0f fíc ícs s


Ntnr Ntnrlc lcrg rgmn mns s30 30% %fg fgf fg gsoug sougit itn n Ntnrlcrgmns7%fgfgsougitn Insgntnrlcrcihilúifgsougitn Ac fguf fgufc csg sgrã rão oni nish shfg fgrc rcfc fcg gi imn mnrc rc Pãlhic 7 fg 28


2035

Pnrantcitnfgbgmnsfgtnmcrgiougitcgstcsonifhohnigsygstcrctgitnscamnmgitngi gaquginsociogagipcrcpn gaquginsociogagipcrcpnfgrfgtgrmhicr fgrfgtgrmhicrshonrrgspni shonrrgspnifgcalúifgsou fgcalúifgsougitnnin. gitnnin. _hluhgifnoniacsnauohÿif _hluhgifnoniacsnauohÿifgagiuiohcfn,s gagiuiohcfn,scbgmnsqugf cbgmnsqugfgspuèsfgocfc gspuèsfgocfcvgitcsgfgbg vgitcsgfgbgfg fg rglhstrcracscahfcfgans rglhstrcracscahfcfgansprnfuotnsgiga prnfuotnsgigargspgothvn rgspgothvnKcrfgxfggxhs Kcrfgxfggxhstgiohcs tgiohcs (RGUH_CR KCRFGT),onmntcmbh KCRFGT) ,onmntcmbhèirgcahzcr èirgcahzcrgacshgitnonit gacshgitnonitcbagfgaonstn cbagfgaonstnfgvgitcs, fgvgitcs,pnrgahmpnrtg pnrgahmpnrtg qugycocaouacmnscitgrhnrmgitg. 07 fg Fhohgmbrg Onstn fg vgitcs Gxhstgiohc fg mgrocfgrícs

370.000,00

370.000,00 370.000,00 370.000,00 Lansc: Pnrgarglhstrnfgaonstnfgvgitcsfg Pnrgarglhstrnfgaonstnfgvgitcsfgacmgrocfgrícvgifhfc. acmgrocfgrícvgifhfc.

GEGO GEGOVH VHU UNON NONBR BRCF CFN NPN PNR RAC ACU UGI GIVC VC

PNR PNROGIV OGIVCJ CJG GC CFG FGPN PN_H _HVC VCR R

FGPN FGPN_H _HVN VN

205.485,77

70%

30?.664,24

07 fg Fhohgmbrg Bcion M/I Ocjc M/I

30?.664,24

30?.664,24 30?.664,24 30?.664,24 Lansc: Lansc: Pnrgarglhst Pnrgarglhstrnfgac rnfgaccpgrtu cpgrturcfgui rcfguicougit cougitcgigaBI cgigaBIBoniga Boniga70% 70% fganonbrcfnfgacvgitc.

PRGOHN

IGVN 4<%

HUC 3?%

270,00

23<,70

?2,70

05 fg Fhohgmbrg Lcstns pnr odgqugrc Orèfhtn Ehsoca - HUC Bcion M/I

23<,70 ?2,70

270,00 Lansc: Lansc: Pnrgapcln Pnrgapclnfgac fgacodgqu odgqugrcf grcfgsoni gsonitcfc tcfcpnrga pnrgabcio bcion. n.


270,00 270,00

Pãlhic 5 fg 28


2035

Gigstcpcrtgtgigmns Gigstcpcrtgtgigmnsqugtgigrgiougitc qugtgigrgiougitcquganssugafns quganssugafnsy y scacrhns, scacrhns, lgigrcam lgigrcamgitg gitgsni sni pclcfnsdcstcgafíc30fgamgsshluhgitg.Pcrcgaocsnfgiugstrngjgmpan,gstcmnsgiga fíc4fgfhohgmbrg,pnrantcitncitgsfgprnogfgronigacithohpnfgbgmnsfgcvgrhlucr shanssugafnsfgamgsfgin shanssugafnsfgamgsfginvhgmbrgyceug vhgmbrgyceugrnipclcfns rnipclcfnsncúigstãipgi ncúigstãipgifhgitgsfgp fhgitgsfgpcln,sh cln,sh gigabcaciogfgsumcsyscafns gigabcaciogfgsumcsyscafnstuvhèrc tuvhèrcmnsuiscafn mnsuiscafngiac giacougi ougitcfgsugafn tcfgsugafnsyscacrhn syscacrhns s pnrpclcr,gstnhifhocrícquganssugafnsfgamgsfgInvhgmbrgcúigstcrícipgifhgitgsfg pcln,PnrantcitngacithohpnmgiohnicfnpnfríconrrgspnifgrcamgsfgInvhgmbrg,pcrc gaanfgbgmnscvgrhlucrshgacithohpnmgiohnicfnonrrgspnifgcamgsfginvhgmbrgncamgs fgfhohgmbrg,sheugsgfgamgs fgfhohgmbrg,sheugsg fgamgsfginvhgmbrgsg fginvhgmbrgsgfgbgrícocrlcrcsugafnsp fgbgrícocrlcrcsugafnspnrpclcry nrpclcrycbnicr cbnicr ocjcnbcion. Pgrn,onmngigstcnocshÿ Pgrn,onmngigstcnocshÿigacithohpn igacithohpn onrrgspn onrrgspnifgcamgsfgfhohgm ifgcamgsfgfhohgmbrgycfgmã brgycfgmãsindcy sindcy sugafnspgifhgitgspnrpclc sugafnspgifhgitgspnrpclcr,gitniogssg r,gitniogssgrgcahzcrcfg rgcahzcrcfgacshluhgitg acshluhgitgmcigrc: mcigrc: 04 fg Fhohgmbrg Cithohpn ca pgrsnica Bcion M/I

2.000,00

2.000,00 2.000,00 2.000,00 Lansc: Pnrgacithohpncacgiocrlcfc Pnrgacithohpncacgiocrlcfcfgvgitcsonrrgspnifhgitg fgvgitcsonrrgspnifhgitgcamgsfg camgsfg fhohgmbrgsglúiodgqugfgabcionBIB

ONMPRC_GLÚI ECOVWRC 3?2.000,00

OCIVHFCF

P/W

PRGOHN VNVCA

320

3.300,00

3?2.000,00

IGVN 4<% 336.460,0

HUC 3?% 3<.350,00

OCIOGACFN 30% 3?.200,00

_CAFN 80% 334.400,00

30 fg Fhohgmbrg Gxhstgiohc fg mgrocfgríc Orèfhtn Ehsoca ‟ HUC Ocjc M/I Ougitcs pnr pclcr

336.460,00 3<.350,00

3?.200,00 334.400,00 3?2.000,00 3?2.000,00 Lansc: Lansc: Pnraconmprc Pnraconmprcfgmgroc fgmgrocfgríc fgrícsfgaprnf sfgaprnfuotn‑T uotn‑T”ocio ”ociogacif gacifnga30% nga30% ygascafncorèfhtn.


Pãlhic < fg 28


2035

Onirgspgotncascafnfga80% Onirgspgotncascafnfga80%(Ougitcspnr (Ougitcspnrpclcr)gagiui pclcr)gagiuiohcfnhifhoc ohcfnhifhoc,qugtgifrg ,qugtgifrgmnsacs mnsacs shluhgitgsonifhohnigsfg3 shluhgitgsonifhohnigsfg30/32;7/20yi/ 0/32;7/20yi/?0anqugqu ?0anqugquhgrgfgohrqug hgrgfgohrqug: : Citg Citgs sfg fgan ans s32 32f fíc ícs s Fgspuèsfgans32fícs pgrncitgsfgans20fícs _h ociogacmns Fgspuèsfgans20fícs pgrncitgsfgans?0fícs Pcs Pcscfn cfnan ans s?0 ?0f fíc ícs s

Vgif Vgifrg rgmn mns s30 30% %fg fgf fg gsoug sougit itn n Vgifrgmns7%fgfgsougitn Intgifrgmnsihilúifgsougitn Ac fguf fgufc csg sgrã rão oni nish shfg fgrc rcfc fcg gi imn mnrc rc

Pnrantcitnfgbgmnsfgtnmcrgiougitcgstcsonifhohnigsygstcrctgitnscamnmgitngi gaqugociogagmnspcrcfgtg gaqugociogagmnspcrcfgtgrmhicrshonrrg rmhicrshonrrgspnifgcalúi spnifgcalúifgsougitnni fgsougitnnin. n. _hluh _hluhgi gifn fn oni oni ga gjgr gjgroh ohoh ohn n rgon rgonrf rfgm gmns ns qug qug onmn onmn dubn dubn uic uic onmp onmprc rc fg mgro mgrocf cfgr gríc ícs s gsn gsn rgprgsgit rgprgsgitcuicgitrcfcfgprnfu cuicgitrcfcfgprnfuotns otnsc c iugstrncamc iugstrncamcoèipnrantcitnsgfgbgrãrglh oèipnrantcitnsgfgbgrãrglhstrc strcr r fhodcsuihfcfgsgiiugstrnKcrfgxvcanrcfnfggxhstgiohcs.Innavhfgmnsquggavcanrigtn fgaconmprcgsfgohrBs336.460,00sgrãgahmpnrtgc fgaconmprcgsfgohrBs336.460,00sgrãgahmpnrtgcrglhstrcrgiKcrfgxy rglhstrcrgiKcrfgxyincsíga incsígaUcanr Ucanr brutnnfgecoturc.(RGUH_CRKCRFGT) brutnnfgecoturc. (RGUH_CRKCRFGT)

Pcrcrglhstrc Pcrcrglhstrcrgacshgitn rgacshgitnfg fgacfgvna acfgvnauohÿ uohÿi,sgfgbgrã i,sgfgbgrã rgvgrthr rgvgrthrga gacshg cshgitnfgaconmprc itnfgaconmprc prgogfgitg,pcrcgaanfgbgmnsonishfgrcransfctnsfgaconmprcfgaoucasggstãrgcahzcifn acfgvnauohÿi.VcmbhèisgfgbgfgrglhstrcrgigaonrrgspnifhgitgKcrfgxacsfgvnauohnigs mgiohnicfcsonmnuicscahfc mgiohnicfcsonmnuicscahfcfgans20prnf fgans20prnfuotns. uotns.(RGUH_CRKCRFGT) (RGUH_CRKCRFGT) OCIVHFCFC FGUNAUGR

P/WFGAC ONMPRC

PRGOHNVNVCAC _GRFGUWGAVN

20

3.300,00

22.000,00

OnirgspgotncaHUCtcmbhèisgrãrgvgrthfngspnrgstcshtucohÿiqugsgfgbgfgtgrmhicr gaIgtnygaHUC PRGOHNVNVCAC _GRFGUWGAVN 22.000,00

IGVN 4<% 38.360,0

HUC 3?% 2.450,00

33 fg Fhohgmbrg Ougitcs pnr pclcr Gxhstgiohc fg mgrocfgrícs Fgbhtn Ehsoca ‟ HUC

22.000,00

22.000,00 Lansc: Lansc: Pnracfgvna Pnracfgvnauohÿi uohÿifg20 fg20uihf uihfcfgs cfgsfgego fgegotunscs tunscs. .

38.360,00 2.450,00 22.000,00

Onmnpnfgmnsnbsgrvcrgigstg Onmnpnfgmnsnbsgrvcrgigstgcshgitnonit cshgitnonitcbag,gstcmn cbag,gstcmnsocrlcifnaco socrlcifnacougitc‑Ougi ugitc‑Ougitcspnr tcspnr pclcr”yincsíacougitcFgvnauohnigsgionmprcs,gstnpnrquginsntrnsonmngmprgsc tgigmnsuicfgufc tgigmnsuicfgufcpgifhgi pgifhgitgoniiugstr tgoniiugstrnprnvgg nprnvggfnrygspnrmgfhnfggscfgufc fnrygspnrmgfhnfggscfgufcfnifgsg fnifgsg gstã rgluacrh rgluacrhzcif zcifnac nac fgvnauoh fgvnauohÿi,pgrnshpnrga ÿi,pgrnshpnrga onitrcrhn onitrcrhn intuvhèsgmn intuvhèsgmnsihiluic sihiluic fgufc fgufc


Pãlhic 4 fg 28


2035

(ÿsgcqugca (ÿsgcqugcamnmg mnmgitnfgaconmprc itnfgaconmprcdubhèsg dubhèsgmnsocio mnsociogacf gacfnga300%)tgifr nga300%)tgifrícmn ícmnsquguscrac squguscrac ougitcFgvnauohnigsgionmprcs. Onirgacohÿi OnirgacohÿicaHUC,acrgvgrs caHUC,acrgvgrshÿigscego hÿigscegotcfccacougi tcfccacougitcfgFgbht tcfgFgbhtnEhsoc nEhsoca‟HUCyin a‟HUCyin csícacougitcOrèfhtnEhs csícacougitcOrèfhtnEhsoca‟HUC oca‟HUC Pcrc pnfgrgitgif pnfgrgitgifgrgstcshtu grgstcshtucohÿ cohÿigsigogscr igsigogscrhnonmpr hnonmprgifg gifgrgausnqugsgag rgausnqugsgag fccgstcs ougitcs: Ougitcqugcoumuacga Ougitcqugcoumuacgamnitnfg mnitnfgfhigrnc fhigrncecvnrfga ecvnrfgaonitrhbuygit onitrhbuygitg, g, prnvgihgitgsfgacsonmprcsfgbhgigsnsgrvhohnsoniecoturcy fgacsfgvnauohnigsrgcahzc fgacsfgvnauohnigsrgcahzcfcspnracsvgi fcspnracsvgitcs. tcs. Ougi Ougitc tc qug qug coum coumua uac c ga mnit mnitn n fg fhig fhigrn rn c ecvn ecvnr r fga fga ehso ehson, n, prnvgihgitgsfgacsvgitcsfgbhgigsnsgrvhohnsoniecoturcy pnracsfgvnauohnigsrgcahz pnracsfgvnauohnigsrgcahzcfcspnracson cfcspnracsonmprcs. mprcs. Gsgahmpugstnlgigrcfnc Gsgahmpugstnlgigrcfncecvnrfga ecvnrfgaehson,rgsuatcfnfg ehson,rgsuatcfnfgacrgstc acrgstc fgaFgbhtnEhsocamginsgaOrèfhtnEhsocashgmprgyoucifnga Fgbhtnsgcmcynrcaorèfhtn. Gsgascafncecvnrfgaonitrhbuygitg,rgsuatcfnfgacrgstc fgaOrèfhtnEhsocamginsgaFgbhtnEhsocashgmprgyoucifnga OrèfhtnsgcmcynrcaFèbhtn.

Pcrc Pcrc fcr snauoh snauohÿic ÿic gstc gstc trcisc trciscooh oohÿi ÿi prhmgr prhmgrn n fgtgrm fgtgrmhig higmns mns acegodc giac qug sggstã rgcahzcifngapclnfgacsnbahlcohnigstrhbutcrhcs,gstnpnfgmnsgionitrcranfgcougrfn cactgrmhicohÿifgaI°fg cactgrmhicohÿifgaI°fgIHVquggs3020 IHVquggs3020?0702 ?0702 Pcrcfgtgrmhicrgafícfgp Pcrcfgtgrmhicrgafícfgpclnsnanbcstc clnsnanbcstcsumcr3?fíc sumcr3?fícscaúathmnfh scaúathmnfhlhtnfgaihtn lhtnfgaihtnÿsgc: ÿsgc: Wathmnfhlhtn fícuathmn Mcs fgaIHV fgpcln 5 3? 38 Pnrantcitnsgthgigqugdcstcgafíc 38 38fgocfcmgsgsgavgiohmhgitnfgpcln,shga38 fgocfcmgsgsgavgiohmhgitnfgpcln,shga38 ocggiuifíchidãbhagitni ocggiuifíchidãbhagitniogssgrgonrrgr ogssgrgonrrgrãdcstcgaf ãdcstcgafícshluhgitgd ícshluhgitgdãbha. ãbha. PcrcvgrhehocrgstnpnfgmnsrgourrhrcaF._.27538crtíouan3quggstcbagogpacznspcrc acprgsgitcohÿifgfgoacrco acprgsgitcohÿifgfgoacrcohnigsjurcfcs hnigsjurcfcs


Fhlhtn

Ugiohmhgitn

0 3

Dcs Dcstcg tcga afí fíc c3? 3?f fg goc ocfc fcm mgs gs Dcs Dcstcg tcga afí fíc c36 36f fg goc ocfc fcm mgs gs

2 ?

Dcs Dcstcg tcga afí fíc c37 37f fg goc ocfc fcm mgs gs Dcs Dcstcg tcga afí fíc c35 35f fg goc ocfc fcm mgs gs

6 7

Dcs Dcstcg tcga afí fíc c3< 3<f fg goc ocfc fcm mgs gs Dcs Dcstcg tcga afí fíc c34 34f fg goc ocfc fcm mgs gs

5

Dcs Dcstcg tcga afí fíc c38 38f fg goc ocfc fcm mgs gs

< 4

Dcs Dcstcg tcga afí fíc c20 20f fg goc ocfc fcm mgs gs Dcs Dcstcg tcga afí fíc c23 23f fg goc ocfc fcm mgs gs

8

Dcs Dcstcg tcga afí fíc c22 22f fg goc ocfc fcm mgs gs Pãlhic 8 fg 28


2035

Cdnrc Cdnrc fgtgrm fgtgrmhig higmns mns qug hmpugs hmpugstns tns g hmpnrt hmpnrtgssgrãi gssgrãi ocioga ociogacfn cfns s fga mgs fg invhgm invhgmbrg brg fg cougrfnciugstrnbcaciogf cougrfnciugstrnbcaciogfgsumcsyscafn gsumcsyscafnsnmcynrgs snmcynrgsca?0fginvhg ca?0fginvhgmbrg. mbrg. HMPWG_VN_

Hmpnrtg

HUC RO-HUC

¾ > 2.700,00

HV

?.270,00

Pnfgmnsnbsgrvcrqugtgigmn Pnfgmnsnbsgrvcrqugtgigmnsanshmpnrtgs sanshmpnrtgsfgaRO-HUCyfg fgaRO-HUCyfgaHVpgrnin aHVpgrnintgigmnsgahmpn tgigmnsgahmpnrtg rtg fgaHUC,pcrcgaanfgbgmnsfgrgcahzcracahquhfcohÿionrrgspnifhgitgcamgsfgINUHGMBRG yonmnrgsuatcfnfggaannb yonmnrgsuatcfnfggaannbtgifrgmnsuiHU tgifrgmnsuiHUCpnrpclcr CpnrpclcrnHUCpnronmp nHUCpnronmpgiscr. giscr. PcrcfgtgrmhicrgaHUCpnrpclcrnHUCpnronmpgiscrsgfgbgrãcoufhrcansmcynrgsca?0 fgINUHGMB fgINUHGMBRGy RGy rgcahz rgcahzcrac crac rgstcfgaFèbh rgstcfgaFèbhtnoniga tnoniga Orèfht Orèfhtn,sh n,sh gigstc fhegrg fhegrgioh iohc c ga fèbhtn fèbhtn gsmcynr gsmcynr qug gaorèfhtn gaorèfhtn gitnio gitniogsgstc gsgstcmns mns dcbaci dcbacifnfg fnfg uic fgufcc fgufcc pclcran pclcran qug vgifríccsgrscafncecvnrfgaehson(HUCpnrpclcr)pgrnshpnrgaonitrcrhngaorèfhtn gsmcynrcafèbhtngitniogssgonishfgrcquggxhstguiscafncecvnrfgacgmprgsc(HUC pnronmpgiscr). _cafnca?0fgInvhgmbrg FgbhtnEh nEhso soca ca - HUC 30.000,00

Fhegrgiohc

Orè Orèfhtn Ehsoca - HUC 3.720,00

4.640,00

_cafnc ecvnrfga Ehson

Onmn Onmn sg gionit gionitrÿ rÿ ui scafn scafn c ecvnr ecvnr fga ehson, ehson, sg fgbgrã fgbgrã rglhst rglhstrcr rcr ga onrrgs onrrgspni pnifhg fhgitg itg cshgitnocrlcifnacougitcFgbhtnEhsoca‟ cshgitnocrlcifnac ougitcFgbhtnEhsoca‟HUCy HUCycbnicifnac cbnicifnacougitcfg ougitcfgOrèfhtn Orèfhtn Ehsoca‟HUConisusrgspgothvnsscafnsypnracfhegrgiohcsgcbnicrcacougitcHUCpnr pclcr,yfggstcmcigrcansscafnsfgcmbcsougitcs(FgbhtnyOrèfhtn)onrrgspnifhgitgs camgsfgINUHGMBRGsgahquh camgsfgINUHGMBRGsgahquhfcríciysnan fcríciysnanqugfcrícian qugfcrícianshmpnrtgsqug shmpnrtgsqugonrrgspnifgi onrrgspnifgicamgs camgs fgFHOHGMBRGycsítgigrui fgFHOHGMBRGycsítgigruionrrgotnonitr onrrgotnonitrnasnbrggst nasnbrggstcsougitcs. csougitcs. 38 fg Fhohgmbrg Fgbhtn Ehsoca ‟ HUC Orèfhtn Ehsoca ‟ HUC HUC pnr pclcr

30.000,00

3.720,00 4.640,00 30.000,00 30.000,00 Lansc: Lansc: Pnracahquhfcohÿ PnracahquhfcohÿifgaHmpu ifgaHmpugstncavc gstncavcanrclr anrclrglcfn glcfnonrrgsp onrrgspnifhg nifhgitg itg camgsfginvhgmbrg.

Cdnrcpnfgmnsonmpagtcrga Cdnrcpnfgmnsonmpagtcrgaoucfrnyrgcahz oucfrnyrgcahzcrgarglhstrn crgarglhstrnpnrgargsp pnrgargspgothvnpcln gothvnpcln


HMPWG_VN

Hmpnrtg

HUC RO-HUC

4.640,00 2.700,00

HV

?.270,00

Pãlhic 30 fg 28


2035

38 fg Fhohgmbrg HUC pnr pclcr RO ‟ HUC pnr pclcr Hmpugstn c acs trciscoohnigs pnr pclcr Ocjc M/I

4.640,00 2.700,00 ?.270,00

36.2?0,00 Lansc: Lansc: Pnrgapcln Pnrgapclnfgans fganshmpu hmpugstns gstnsfga fgamgsf mgsfginvh ginvhgmbrg gmbrg

36.2?0,00 36.2?0,00

Ans pcln pclns s pnr pnr cluh cluhic icaf afn n lgig lgigrc rcam amgi gitg tg sni sni ocio ocioga gacf cfns ns citg citgs s fg qug qug tgrm tgrmhig hig ga mgs mgs fg fhohgmbrg. Innavhfgmnsqugocfcehifgm Innavhfgmnsqugocfcehifgmgsgacluhicaf gsgacluhicafnfgbgrãsgro nfgbgrãsgrocaouacfnoniui caouacfnoniuipnrogitcjg pnrogitcjgfga fga 4,??%snbrggatntcalcicfnfgamgspnrantcitnpcrcgaoãaouanonrrgspnifhgitgcamgs fgfhohgmbrgsuoãaouansgrã fgfhohgmbrgsuoãaouansgrãfgtgrmhicfng fgtgrmhicfngienrmccfga ienrmccfgacitcfc.Xincs citcfc.Xincsíonmngian íonmngiansfgmãs sfgmãs mgsgs,fnifgsgocaouacbco mgsgs,fnifgsgocaouacbcocfcehifgmgs. cfcehifgmgs. VNVCA LCICFN ?7.000,00

% FGACLWHICAFN

PRNUH_HNIPCRC CLWHICAFN

4,??%

2.837,70

20 fg Fhohgmbrg Ocrlcs snohcags Prnvhshÿi pcrc cluhicafn

2.837,70

2.837,70 2.837,70 2.837,70 Lans Lansc: c: Pnr Pnr ga fgvg fgvgil ilcm cmhg hgit itn n fga fga cluh cluhic icaf afn n onrr onrrgs gspn pnif ifhg hgit itg g ca mgs mgs fg fhohgmbrg

Pnstg Pnstgrh rhnr nrmg mgit itg g prno prnogf gfgr grgm gmns ns c rgca rgcahz hzcr cr n vgrh vgrheh ehoc ocr r iugs iugstr trn n mcyn mcynr r fg prnvh prnvhsh shÿi ÿi pcrc pcrc cluhicafnpcrcfgtgrmhicrg cluhicafnpcrcfgtgrmhicrgahmpnrtgqugs ahmpnrtgqugsgociogacrc gociogacrcpnroniogptnf pnroniogptnfgamhsmn. gamhsmn.

77.000,00 2.837,70

_cafnca?0-Invhgmbrgsglúibcaciogfgsumcsyscafns CshgitnI°30fgamgsfgFhohgmbrg

_cafn


Pãlhic 33 fg 28


2035

Wicvgzfgtgrmhicfcgahmpn Wicvgzfgtgrmhicfcgahmpnrtgqugsgocio rtgqugsgociogacrcrgcahz gacrcrgcahzcrgmnsgacshg crgmnsgacshgitnonitcbag. itnonitcbag. 20 fg Fhohgmbrg Prnvhshÿi pcrc cluhicafn Ocjc M/I

7<.837,70

7<.837,70 Lansc: Lansc: Pnrgapcln Pnrgapclnfgacl fgacluhica uhicafnon fnonrrgsp rrgspnifhg nifhgitgca itgcacón cón2036 2036

7<.837,70 7<.837,70

GapclncacsCEP¶sycacOcjcIcohnicafg_caufsgpugfgrgcahzcrdcstcgaúathmnfíc dãbhafgamgsshluh dãbhafgamgsshluhgitg gitgÿsgcshsgfgvgil ÿsgcshsgfgvgilngigamgsfgmcrznsgthgi ngigamgsfgmcrznsgthgigdcstcgaúath gdcstcgaúathmn mn fícdãbhafgamgsfg fícdãbhafgamgsfgcbrhapcrcociogacr,pcrcgstg cbrhapcrcociogacr,pcrcgstgocsnans ocsnansscafnsqugrgeagjcga scafnsqugrgeagjcgabcaciog bcaciog fgsumcsyscafnssnifgamgsfginvhgmbrggsnquhgrgfgohrqugtgigmnsdcstcgaúathmn fícdãbhafgamgsfgfhohgm fícdãbhafgamgsfgfhohgmbrgpcrcpnfgr brgpcrcpnfgrociogacr. ociogacr. Cdnrcvcycmns Cdnrcvcycmns chfgithehoc chfgithehocrouãags rouãagssnianscpnrtgs snianscpnrtgsc cacsCEP¶s acsCEP¶sy y cacOcjcIcohnica cacOcjcIcohnica fg _cauffgcougrfncashluhgi _cauffgcougrfncashluhgitgoucfrn: tgoucfrn: FGVCAAG

%

Rgitc Ugjgs onthzcohÿi mgisuca Rhgsln Onmúi

30% 3,<3%

Onmhshÿi CEP

0,70%

Cpnrtg acbnrca snahfcrhn

0,70%

FGVCAAG CEP - Prn vhvhgifc Rhgsln prnegshnica Cpnrtg pctrnica snahfcrhn

FGVCAAG Ocjc Icohnica fg _cauf

FGVCAAG Prnvhshÿi Cluhicafn Prgvhshÿi pcrc hifgmihzcohÿi

% 2% 3,<3% ?%

% 30%

% 4,??% 4,??%

Onmnycscbgmnsouãagssni Onmnycscbgmnsouãagssniansfhegrgitgsthpns ansfhegrgitgsthpnsfgcpnrtgs, fgcpnrtgs,gitniogsvcycmnsc gitniogsvcycmnschfgithehocr hfgithehocr gigabcaciogfgsumcsyscafnscqugaanscpnrtgsqugsgrãiociogacfnsfgamgsfginvhgmbrg.


Pãlhic 32 fg 28


2035

Cpnrtgs

Hmpnrtg

Cpnrtg acbnrca (32,<3%) Cpnrtg pctrnica (5,<3%)

7.700,00 6.700,00

Ocjc Icohnica fg _cauf (30%)

?.700,00

20 fg Fhohgmbrg Cpnrtgs acbnrcags pnr pclcr Cpnrtgs pctrnicags pnr pclcr Ocjc Icohnica fg _cauf pnr pclcr Ocjc M/I

7.700,00 6.700,00 ?.700,00

3?.700,00 3?.700,00 3?.700,00 Lansc: Lansc: Pnr gapcln fganscpnrtgsc fganscpnrtgsc acs CEP¶sy CEP¶sy cac ocjcicohn ocjcicohnica ica fg scaufonrrgspnifhgitgcamgsfgInvhgmbrg

Gigstctrciscooh Gigstctrciscoohÿirgonr ÿirgonrfgmn fgmnsquggiac squggiac egodc07‟ egodc07‟ Fhohgmbr Fhohgmbrgrgcahzc grgcahzcmnsuicvgit mnsuicvgitcan can oucafhmnscorèfhtnbcjnacsshluhgitgsonifhohnigsfg30/7;7/27yi/?0anqugquhgrg fgohrqug:

_hins ociogaci

Citg Citgs sfg fga ans ns3 30 0fí fícs cs Fgspuèsfgans30fícs pgrncitgsfgans27fícs Fgspuèsfgans27fícs pgrncitgsfgans?0fícs Pcs Pcscfn cfnan ans s?0 ?0f fíc ícs s

Ntnrl Ntnrlcr crgm gmns ns3 30% 0%f fg gfg fgso soug ugit itn n Ntnrlcrgmns7%fgfgsougitn Insgntnrlcrcihilúifgsougitn Ac fguf fgufc csg sgrã rão oni nish shfg fgrc rcfc fcg gi imn mnrc rc

Pnrantcitndcogmnsuiciãahshsy Pnrantcitndcogmnsuiciãahshsyfgtgrmhic fgtgrmhicmnssh mnsshgsqug gsquggapcln gapclnsggiougitrcgicaluics sggiougitrcgicaluics fggstcsonifhohnigs.

Onmnpnfgmnsnbsgrvcrfgspuèsfgacegodcfgvgitcfga07fgfhohgmbrgdcstcga23fg fhohgmbrgpcscrni fhohgmbr gpcscrni35fícs 35fícspnran pnrantcitnsg tcitnsgagoniogfgrãui agoniogfgrãuifgsougitn fgsougitnfga fga7%pnr 7%pnrgionitrcrs gionitrcrsg g gigarcilnhifhocfn. Pcrctcashtucohÿiprnogfgrgmnscrgcahzcrgafgsougitnfga7%snbrgsufgufccpclcrfga oahgitg‑EgahzFíc”_RA


Pãlhic 3? fg 28


2035

OWGIVCPNRONBRCR ‑OahgitgEgahzFíc”_.R.A. 73.<26,36

%FG FG_OWGIVN 7%

FG_OWGIVN 2.745,23

HMPNRVG OCIOGACFN 68.3?<,8?

OnmngiacvgitcsgrgcahzÿgarglhstrnfganshmpugstnsHUCgHVpnrgahmpnrtgonmpagtn fgacvgitc,cdnrcrgvgrthr fgacvgitc,cdnrcrgvgrthrgmnsgsnshmpug gmnsgsnshmpugstnspnrga stnspnrgahmpnrtgfgafg hmpnrtgfgafgsougitn sougitn HMPNRVGFGA FG_OWGIVN 2.745,23

IGVN 4<%

HUC 3?%

2.270,00

??5,23

HV ?% <<,78

23 fg Fhohgmbrg Ocjc M/I Fgsougitn gi vgitcs Orèfhtn Ehsoca HUC Hmpugstn c acs Vrciscoohnigs pnr pclcr Ougitcs pnr onbrcr Hmpugstns c acs trciscoohnigs

68.3?<,8? 2.270,00 ??5,23 <<,78

73.<26,36 <<,78 73.403,
Onirgspgotncacspacihaacsfga Onirgspgotncacspacihaacsfgamgsfg mgsfgFhohgmbrg,rgonrfgmns Fhohgmbrg,rgonrfgmns qugcitgrhnrmgitgyc qugcitgrhnrmgitgycdhohmns dhohmns uiciãahshsonirgspgotncanspnrogitcjgsansoucagspnfgmnsrgsumhrangigashluhgitg oucfrn: FGVCAAG Cpnrtgacbnrca Rgitcvgjgs Rhgslnonmúi OnmhshÿicacsCEP¶s Cpnrtgacbnrcasnahfcrhn Cpnrtgpctrnica CEP‟Prnvhvhgifc Rhgslnprnegshnica Cpnrtgpctrnicasnahfcrhn

% 32,<3% 30,00% 3,<3% 0,70% 0,70% 5,<3% 2,00% 3,<3% ?,00%

Ocjc Icohnica fg _cauf Prnvhshÿi pcrc Cluhicafn

30,00% 4,??%

Prgvhshÿi pcrc Hifgmihzcohÿi

4,??%


Pãlhic 36 fg 28


2035

Cdnrcvcycmnscrgcahzcranso Cdnrcvcycmnscrgcahzcransoãaouansrgsp ãaouansrgspgothvnspcrcan gothvnspcrcanscpnrtgsac scpnrtgsacbnrcags,tnm bnrcags,tnmcifngi cifngi ougitcgacithohpnntnrlcfnga04fgFhohgmbrgyqugpcrcgstgmgsihilúigmpagcfngstã sujgtncRO-HUCfgcougrfn sujgtncRO-HUCfgcougrfncagiuiohcfn. cagiuiohcfn. c

b

o

f

g

e=b+o+f+g

CPNRVG_ACBNRCAG_CEP¶s VNVCA LCICFN

Rgitc vgjgz 30,00%

Rhgsln Onmhshÿi Cpnrtg onmúi CEP¶s _nahfcrhn 3,<3% 0,70% 0,70%

?7.000,00 ?.700,00 784,70

3<7,00

3<7,00

VntcaCpnrtg Acbnrca 32,<3%

6.664,70

l

d

h=c-e-l-d

FG_OWGIVN FG_OWGIVN PNR PNR RO-HUC CIVHOHPN_

0,00

2.000,00

AHSWHFN PCLCBAG

24.773,70

?3fgFhohgmbrg _ugafns y _cacrhns Cpnrtgs acbnrcags pnr pclcr Rgitc Ugjgz Rhgsln onmúi Onmhshÿi CEP¶s Cpnrtg Acbnrca _nahfcrhn RO-HUC pnr pclcr Cithohpns ca pgrsnica _ugafns y scacrhns pnr pclcr

?7.000,00 6.664,70 ?.700,00 784,70 3<7,00 3<7,00

0,00 2.000,00 24.773,70 ?7.000,00 ?7.000,00 Lansc: Pnrgafgvgilc Pnrgafgvgilcmhgitnfg mhgitnfgacpacihaacacbnrcaonrrgspni acpacihaacacbnrcaonrrgspnifhgitgca fhgitgcamgsfg mgsfgFhohgmb Fhohgmbrg rg

Pnstgrhnrmgitgocaouacrgmns Pnstgrhnrmgitgocaouacrgmnsanscpnrtgspc anscpnrtgspctrnicags,oc trnicags,ocjcicohnicafg jcicohnicafgscauf,acpr scauf,acprgvhshÿi gvhshÿi pcrchifgmihzcohÿiytcmbhèisgtgifrícqugocaouacranscluhicafnspgrnonmnycocaouacmns citgrhnrmgitg,inrgcahzcrg citgrhnrmgitg,inrgcahzcrgmnsgsgoãaouan mnsgsgoãaouangstcvgz. gstcvgz. c

b

o C P N R V G _

VNVCA LCICFN

?7.000,00

f

g=b+o+f

e

l

d

h=g+e+l+d

Ocjc Prnvhshÿi Prgvhshÿi VNVCA pcrc pcrc OCRLC_X CEPprn Rhgsln Cpnrtg VntcaCpnrtg Icohnica fg_cauf Cluhicafn Hifgmihzcohÿi BGIGEHOHN_ vhvhgifc prnegshnica _nahfcrhn Pctrnica 30,00% 4,??% 4,??% _NOHCAG_ 2,00% 3,<3% ?,00% 5,<3%

<00,00

784,70

P C V R N I C A G _

3.070,00

2.?64,70

?.700,00

0,00

2.837,70

4.<56,00

?3fgFhohgmbrg Ocrlcs _nohcags Cpnrtgs pctrnicags pnr pclcr CEP prn vhvhgifc Rhgsln prnegshnica Cpnrtg snahfcrhn icohnica Ocjc Icohnica fg _cauf pnr pclcr Prgvhshÿi pcrc hifgmihzcohÿi

4.<56,00 2.?64,70 <00,00 784,70 3.070,70

?.700,00 2.837,70 4.<56,00 4.<56,00 Lansc: Pnrga Pnrgafgvgilcmhgitn fgvgilcmhgitnfg fgac acpacihaac pacihaacpctrnica pctrnicaonrrgspnifhgitg onrrgspnifhgitgca camgs mgsfg fgFhohgmbrg Fhohgmbrg

Onmn Onmn pnfgmn pnfgmns s nbsgrv nbsgrvcr cr tcmpno tcmpnon n rgcah rgcahzcm zcmns ns calúi calúi rglhst rglhstrn rn snbrg snbrg ans cluhic cluhicafn afns s yc qug citgrhnrmgitgsgocaouaÿy citgrhnrmgitgsgocaouaÿyrglhstrnfhodn rglhstrnfhodncluhicafnon cluhicafnonrrgspnifhgitg rrgspnifhgitgcFhohgmbrg. cFhohgmbrg. Rhodcrf Onifnrh Ocaahscyc

Pãlhic 37 fg 28


2035

Onirgspgotncanscjustgst Onirgspgotncanscjustgstgigmnsqugtgi gigmnsqugtgigrgiougitc grgiougitcansfhegrgitgs ansfhegrgitgsthpnsfgoc thpnsfgocsnsqug snsqug sgpugfgiprgsgitcrcacdnrcfgrgcahzcrfhodnscjustgs,conithiucohÿigiahstcrgmns caluinsfggaans: 

Hilrgsns coumuacfns (Vnfns ans hilrgsns rgcahzcfns y in onbrcfns)



Lcstns coumuacfns (Vnfns ans lcstns rgcahzcfns y in pclcfns)



Hilrgsns fhegrhfns (Vnfn an onbrcfn pnr cfgacitcfn)



Lcstns fhegrhfns (Vnfn an pclcfn pnr cfgacitcfn)



Cotucahzcoh ÿi fg cothvns, pcshvns y pctrhmnihn 

Gi bcsg c acs WEU ¶s



Gi bcsg c Mnigfc Gxtrcijgrc



Fgprgohcohÿi fg cothvns ehjns



Cmnrthzcohÿi fg cothvns hitcilhbags



Prgvhsh ÿi pcrc ougitcs hionbrcbags



Cotucahzcoh ÿi fg ans hivgitcrhns

Cdnrc qug yc oninogmns oninogmns ans thpns fg cjustgs, cjustgs, prnogfgrgmns prnogfgrgmns

c fcr snauoh snauoh ÿi c ac pr ãothoc.

Rgvhscifngabcaciogfgsumcs Rgvhscifngabcaciogfgsumcsyscafns,pn yscafns,pnfgmnsgionit fgmnsgionitrcracougitc‑ rcracougitc‑Caquhagrgs Caquhagrgspclcfns pclcfns pnr cith cithoh ohpc pcfn” fn” oni oni ui scaf scafn n fg Bs?0 Bs?0.0 .000 00,0 ,00 0 an ouca ouca rgea rgeagj gjc c qug qug ac gmprg gmprgsc sc gi ui fgtgrmhicfnthgmpnpclnpnr fgtgrmhicfnthgmpnpclnpnroniogptnfgca oniogptnfgcaquhagrgsfg quhagrgsfgenrmccfgacitc enrmccfgacitcfc. fc. Gigstcpcrtggsigogscrhnoninogrpnroucitnthgmpnsnianscaquhagrgsygiquèegodcsg rgcahzÿgapcln,pcrcgaansgl rgcahzÿgapcln,pcrcgaansglúigagiuioh úigagiuiohcfninshifh cfninshifhocqugsgpclÿ ocqugsgpclÿga03/30/203 ga03/30/2036yqug 6yqug onrrgspnifgipcrc30mgsgs,cfgmãshifhocqugacecoturcsgrãgitrglcfcpnransmgsgs fgvgilcfns,anqugquhgrgfgohrqugcamnmgitnfgfgvgilcr(rgcahzcrgacjustg)sglgigrcrc yrglhstrcrcacecoturconrrgspnifhgitg,ycqugcamnmgitnfgpclninsglgigrÿihsg rglhstrÿacecoturc. 03/30/2036-?0/30/2036=3mgs ?0/33/2036 = 3 mgs ?0/32/2036 = 3 mgs ?0/03/2037 = 3 mgs ?0/02/2037 = 3 mgs ?0/0?/2037 = 3 mgs ?0/06/2037 = 3 mgs ?0/07/2037 = 3 mgs ?0/05/2037 = 3 mgs ?0/0

Pãlhic 35 fg 28


2035

CASWHAGRPCLCFN VHGMPNVNVCA CASWHAGR MG_G_PNR HMPNRVGPNRAN_ PNRCFGACIVCFN GIMG_G_ PNRMG_ CJW_VCR MG_G_CCJW_VCR

?0.000,00

30

?.000,00

?

8.000,00

IGVN 4<%

<.4?0,00

HUC 3?%

3.3<0,00

?3 fg Fhohgmbrg Caquhagrgs Pclcfns Orèfhtn Ehsoca HUC Caquhagrgs pclcfns pnr cithohpcfn

<.4?0,00 3.3<0,00

8.000,00 8.000,00 8.000,00 Lansc: Lansc: Pnracrgluac Pnracrgluacrhzco rhzcohÿidcs hÿidcstcgamgsfg tcgamgsfgfhohgmb fhohgmbrgfgan rgfganscaqu scaquhagrgs hagrgs pclcfnspnrcfgacitcfn.

_hrgonrfc _hrgonrfcmns mns qug giegodc giegodc 38fg fhohgm fhohgmbrg brg, , ans hmpugs hmpugstns tns HUC,RO-HU HUC,RO-HUCy Cy gaHV eugrni eugrni ahquhfcfnsyociogacfnsfgamgsfginvhgmbrg,cdnrcanqugsgthgigqugdcogrpcrcgamgs fgfhohgmbrggssnanrgcahzcraconrrgspnifhgitgahquhfcohÿifgaHUCysgtgifrãdcstcga 38fgGigrnfgaprÿxhmncón 38fgGigrnfgaprÿxhmncónpcrcrgcahzcr pcrcrgcahzcrgaonrrgspni gaonrrgspnifhgitgpcln. fhgitgpcln. Cdnrcfgtgrmhigmnsanshmpn CdnrcfgtgrmhigmnsanshmpnrtgsfgaHUCqu rtgsfgaHUCqugsgrãiahqu gsgrãiahquhfcfns. hfcfns. HMPWG_VN

Hmpnrtg

HUC

¾ >

PcrcfgtgrmhicrgahmpnrtgfgaHUC,fgbgmnsfgrgcahzcracahquhfcohÿionrrgspnifhgitgca mgsfgfhohgmbrgyonmnrgsuatcfnfggaannbtgifrgmnsuiHUCpnrpclcrnHUCpnronmpgiscr. PcrcfgtgrmhicrgaHUCpnrpclcrnHUCpnronmpgiscrsgfgbgrãcoufhrcansmcynrgsy rgcahzcracrgstcfgaFèbhtnonigaOrèfhtn,shgigstcfhegrgiohcgafèbhtngsmcynrqug gaorèfhtngitnio gaorèfhtngitniogsgstcmn gsgstcmnsdcbacif sdcbacifnfguicfgufccpclcr nfguicfgufccpclcrqugvgifríc qugvgifrícc csgruiscafn sgruiscafnc c ecvnrfgaehson(HUC ecvnrfgaehson(HUCpnrpclcr) pnrpclcr)pgrnshpnrgaonitrc pgrnshpnrgaonitrcrhngaorèfh rhngaorèfhtngsmcynr tngsmcynrca cafèbh fèbhtn tn gitniogssgonishfgrcqugg gitniogssgonishfgrcquggxhstguiscafn xhstguiscafncecvnrfga cecvnrfgacgmprgsc(HUC cgmprgsc(HUCpnronmpgisc pnronmpgiscr). r). _cafnca?0fginvhgmbrg3.720,00 3.72 3.720, 0,00 00 6) ?2,70 5) 3<.350,00 3?) ??5,23 36) 3.3<0,00 _cafnca?3fgfhohgmbrg

Ahquhfcohÿifginvhgmbrg 30.000,00 4)


4)A 4)Ahq hquh uhfc fcoh ohÿi ÿif fg gin invh vhgm gmbr brg g

30.000,00 _cafnca?0fginvhgmbrg ??.520,58 3) 2.450,00 <) _cafnca?3fgfhohgmbrg Pãlhic 3< fg 28


2035

_cafnca?3fgFhohgmbrg Fgbh Fgbhtn tn Ehso Ehsoca ca-H HUC UC ?5.640,58

Orèf Orèfht htn nEh Ehso soc ca- a-HU HUC C 34.584,<3

Fhegrgiohc

_cafnc ecvnrfga

3<.<43,84

Ehson

Onmnsggionitrÿuiscafn Onmnsggionitrÿuiscafncecvnr cecvnrfgaehsonsg fgaehsonsgfgbgrãrglhstrcrga fgbgrãrglhstrcrgaonrrgspnif onrrgspnifhgitgcshgitn hgitgcshgitn ocrlcifnacougitcFgbhtnEhsoca‟HUCycbnicifnacougitcfgOrèfhtnEhsoca‟HUConi susrgspgothvnsscafnsypnracfhegrgiohcsgcbnicrcacougitcHUCpnrpclcr,gsfggstc mcigrcqugcmbcsougitcsonmngaFèbhtnygaOrèfhtnqugfcrcioniscafnogrnpcrccsí onmgizcr gamgsfgGIGRN gamgsfgGIGRNshiscafnsy shiscafnsypnfgrtgigrui pnfgrtgigruionrrgotn onrrgotn onitrnasnbrggstcsougitcs. ?3 fg Fhohgmbrg Fgbhtn Ehsoca ‟ HUC Orèfhtn Ehsoca ‟ HUC HUC pnr pclcr

?5.640,58

34.584,<3 3<.<43,84 ?5.640,58 ?5.640,58 Lansc: Lansc: Pnracahquhfcohÿ PnracahquhfcohÿifgaHmpu ifgaHmpugstncavc gstncavcanrclr anrclrglcfn glcfnonrrgsp onrrgspnifhg nifhgitg itg camgsfgFhohgmbrg.

Onirgspgotncacscotucahz Onirgspgotncacscotucahzcohnigs,uscrgm cohnigs,uscrgmnsuicfgac nsuicfgacs2enrmcsshl s2enrmcsshluhgitg uhgitg

MVC =

HPC =

HPC = (

 Ü  

−  − 

 − 3) Ü  

MVC

=

Mnitn Vntca Cotucahzcfn

HPC

=

Hiorgmgitn pnr Cotucahzcoh ÿi

WEUO

=

Wihfcf fg Enmgitn c ac Uhvhgifc fg ohgrrg

WEUN

=

Wihfcf fg Enmgitn c ac Uhvhgifc fg Nrhlgi

UA

=

Ucanr gi Ahbrns

HPC

=

Hiorgmgitn pnr Cotucahzcoh ÿi

WEUO

=

Wihfcf fg Enmgitn c ac Uhvhgifc fg ohgrrg

WEUN

=

Wihfcf fg Enmgitn c ac Uhvhgifc fg Nrhlgi

UA

=

Ucanr gi Ahbrns

Dcy Dcy qug qug tgig tgigr r gi ougi ougitc tc qug oni oni ac 2fc 2fc enrm enrmc c snan snan gion gionit itrc rcm mns ga hio hiorgmg rgmgit itn n pnr pnr cotucahzcohÿi,mhgitrcsqugon cotucahzcohÿi,mhgitrcsqugoniac3rcenr iac3rcenrmcgionitrcm mcgionitrcmnsgahiorgmgit nsgahiorgmgitnpnrcotuca npnrcotucahzcohÿi hzcohÿi ygamnitntntcacotucahzcfn,fnifggstgúathmninssgrãmuyúthacacdnrcfgocaouacr acsfgprgohcohnigsycmnrthzcohnigs,pnrantcitnuscrgmnsac3rcenrmcpcrcfcrsnauohÿi cgstcprãothoc.


Pãlhic 34 fg 28


2035



C onithi onithiuco ucohÿi hÿi giahst giahstcrg crgmns mns tnfns tnfns ans cothvn cothvns s ehjns ehjns y cothvn cothvns s hitcil hitcilhba hbags gs qug rgquhgrgisgrcotucahzcfns rgquhgrgisgrcotucahzcfnssglúigabcac sglúigabcaciogfgsumcsy iogfgsumcsyscafns scafns  Vgrrgins Ga cothvn hitcilhbag,  Gfhehocohnigs lcst lcstns ns fg nrlc nrlcih ihzc zcoh ohÿi ÿi tcmb tcmbhè hèi i  MugbagsyGisgrgs gstãsujgtnccotucahzcohÿi.  Ugdíouans Pnfgmnsnbsgrvcrquggigabcaciogfgsumcsyscafnsintgigm Pnfgmnsnbsgrvcrquggigabcaciogfgsumcsyscafnsintgigmnsihiluicougitcfg nsihiluicougitcfg cothvnhitcilhbag,gspnrgsn cothvnhitcilhbag,gspnrgsnqugsnantgi qugsnantgigmnsbhgigsfg gmnsbhgigsfgusn. usn. OnirgspgotncacsWEU¶s,acWEUfgohgrrgsgfgbgtnmcrfgacegodccacqugsg OnirgspgotncacsWEU¶s,acWEUfgohgrrgsgfgbg tnmcrfgacegodccacqugsg gstãogrrcifnansGG.EEgigstgocsnfga?3fgfhohgmbrgfg2036,pgrnpcrcacWEU fg nrhlgi nrhlgi tgigmn tgigmns s qug tnmcr tnmcr giougitc,qug giougitc,qug sh gabhgi vhgigfgsfg vhgigfgsfg accitgrhnr accitgrhnr lgsthÿindcshfncfquhrhfngiacprgsgitglgsthÿi,pcrcgaocsnfgqugsheugsg fgaccitgrhnrlgsthÿitgigmnsqugtnmcracWEUfga?3fgFhohgmbrgfgacóncitgrhnr gigstgocsnfga203?,pgrnshga gigstgocsnfga203?,pgrnshgabhgieugcfquhrhfngigstgpgrhnfn,sgfgbg bhgieugcfquhrhfngigstgpgrhnfn,sgfgbgtnmcr tnmcr acWEUfgacegodcfgcfquhshohÿi._hgiuicougitcdubh acWEUfgacegodcfgcfquhsh ohÿi._hgiuicougitcdubhgsgbhgigsfgaclgsthÿi gsgbhgigsfgaclgsthÿi citgrhnrybhgigsfgacprgsgitglgsthÿi,sgfgbgifgcotucah citgrhnrybhgigsfgacprgsgi tglgsthÿi,sgfgbgifgcotucahzcrpnrsgpcrcfnoni zcrpnrsgpcrcfnoni anshmpnrtgsyWEU¶srgspgothvns. Onigscscoacrcohnigsprn Onigscscoacrcohnigsprnogfgmnscrgcah ogfgmnscrgcahzcracscotu zcracscotucahzcohnigson cahzcohnigsonrrgspnifhgitg rrgspnifhgitgs: s:

MVC = MVC =

 Ü   3,4888? 3,40<<6

Ü <70.000 <70.000

MVC MVC = <44.2 <44.264 64,0 ,0? ?

−  −  

HPC =

MVC = MVC =

 Ü   3,4888? 3,466?8

Ü 870. 870.000 000

MVC MVC = 8<4. 8<4.50 50<, <,28 28

−  −  

HPC =

HPC HPC = <44.2 <44.264 64,0 ,0? ?

− <70.000

HPC HPC = ?4.264 ?4.264,0 ,0? ?

HPC HPC = 8<4. 8<4.50< 50<,2 ,28 8

− 870.000

HPC HPC = 24.5 24.50<, 0<,28 28

 MVC = MVC =

 Ü   3,4888? 3,400<4

Ü 47.00 47.000 0

MVC MVC = 48.54 48.540, 0,05 05

−  −  

HPC =

HPC HPC = 48.540 48.540,0 ,05 5 HPC HPC = 6.54 6.540, 0,05 05


MVC = MVC =

 Ü   3,4888? 3,4223<

Ü 47.0 47.000 00

MVC MVC = 44.5 44.52< 2<,? ,?2 2

−  −  

HPC =

− 47.000

HPC HPC = 44.5 44.52<, 2<,?2 ?2

− 47.000

HPC HPC = ?.52 ?.52<, <,?2 ?2 Pãlhic 38 fg 28


2035

Cdn Cdnrc qug qug yc ocao ocaoua uacm cmns ns ans hmpn mpnrtg rtgs, prno prnogf gfgr grgm gmns ns c aagi aagicr cr ga oucf ucfrn fg cotucahzcohÿi

OWCFRNFGCOVW OWCFRNFGCOVWCAHZCOHN CAHZCOHNI I EGODCFG EGODCFG CFSWH_HOHßI NRHLGI

FGVCAAG

WEU EHICA

HIHOHCA

UCANR GI AHBRN_

ONGEHOHGIVG FGCJW_VG

MVC

HPC

Vgrrgin

03/02/36

03/02/36

3,4888?

3,40<<6

<70.000

3,07300

<44.264,0?

?4.264,0?

Gfhehocohnigs

03/0
03/0
3,4888?

3,466?8

870.000

3,0?033

8<4.50<,28

24.50<,28

Mugbagsy Gisgrgs

37/07/30

?3/32/3?

3,4888?

3,400<4

47.000

3,07705

48.540,05

6.540,05

Ugdíouans

03/06/36

03/06/36

3,4888?

3,4223<

47.000

3,0625<

44.52<,?2

?.52<,?2

Pnstgrhnrmgitgrgcahzcrgmnsga Pnstgrhnrm gitgrgcahzcrgmnsgacshgitnonitcbagoni cshgitnonitcbagonianshmpnrtgs anshmpnrtgscotucahzcfn cotucahzcfns s(HPC) (HPC) pcrcocfcuicfgacsougitcs. ?3 fg Fhohgmbrg Vgrrgins Gfhehocohnigs Mugbags y Gisgrgs Ugdíouans C.H.V.B.

?4.264,0? 24.50<,28 6.540,05 ?.52<,?2

<7.352,<0 <7.352,<0 <7.352,<0 Lansc: Pnracscotucahzcohnigs Pnracscotucahzcohnigsfgans fgansbhgigsfg bhgigsfgusnca usnca?3fg ?3fgFhohgmbrg Fhohgmbrgfga fga 2036



Conithiucohÿigiahstcrgmnstnfcscqugaacsougitcsqugrgluacicanscothvnsehjns ycothvnshitcilhbagsqugrgquhgrgisgrcotucahzcfnssglúigabcaciogfgsumcsy scafns Vnfcsacsougitcsfg Fgprgohco Fgprgohcohnig hnigs s Coumuacfcs Coumuacfcs FgprgohcohÿiCoumuacfcmugbagsygisgrgs agsygisgrgs  FgprgohcohÿiCoumuacfcmugb y Cmnrthzc Cmnrthzcohÿi ohÿi coumuacfcs coumuacfcs fgbgisgrcotucahzcfcs. Pnfgmnsnbsgrvcrquggigabcaciogfgsumcsyscafnsintgigmnsihiluicougitcqug rgluag rgluag c anscothvnshitcilhb anscothvnshitcilhbags, ags, gs pnrgsn pnr gsnqug qugsnan snan tgigmns tgigmnsuic uic fgprgohco fgprgohcohÿi hÿi coumuacfc.


Pãlhic 20 fg 28


2035

OnirgspgotncacsWEU¶s,acWEUfgohgrrgsgfgbgtnmcrfgacegodccacqugsg OnirgspgotncacsWEU¶s,acWEUfgohgrrgsgfgbg tnmcrfgacegodccacqugsg gstãogrrcifnansGG.EEgigstgocsnfga?3fgfhohgmbrgfg2036,pgrnpcrcacWEU fg nrhlgi nrhlgi tgigmn tgigmns s qug tnmcr tnmcr gi ougitc ougitc ac WEU fga cón citgrh citgrhnr nr ÿsgc ÿsgc fga ?3 fg fhohgmbrgfgacóncitgrhnrgigstgocsnfga203?gstnpnr fhohgmbrgfgacóncitgr hnrgigstgocsnfga203?gstnpnrqugcagxhsthracougitc qugcagxhsthracougitc fgprgohcohÿicoumuacfcncmnrthzcohÿ fgprgohcohÿicoumuacfcncmnrthzcohÿicoumuacfcsgsupnigquggabhginacougitc icoumuacfcsgsupnigquggabhginacougitc ycdcshfnfgprgohcfnncmnrthzcfngiaclgsthÿicitgrhnrypnrtcashtucohÿisg lgigrÿfhodcsougitcsgigs lgigrÿfhodcsougitcsgigsclgsthÿi. clgsthÿi. Onigscscoacrcohnigsprn Onigscscoacrcohnigsprnogfgmnscrgcah ogfgmnscrgcahzcracscotu zcracscotucahzcohnigson cahzcohnigsonrrgspnifhgitg rrgspnifhgitgs: s:

MVC = MVC =

 Ü   3,4888? 3,400<4

Ü 3<.0 3<.000 00

MVC MVC = 3<.8 3<.8?6 ?6,0 ,03 3

−  −  

HPC =

HPC HPC = 3<.8? 3<.8?6, 6,03 03

− 3<.000

HPC HPC = 8?5, 8?5,03 03

Cdnrcqugycocaouacmnsgahmpnrtg,prnogfgrgmnscaagicrgaoucfrnfgcotucahzcohÿi

OWCFRNFGCOVW OWCFRNFGCOVWCAHZCOH CAHZCOHNI NI FGVCAAG Fgp.Coum. MugbagsyGisgrgs

EGODCFG NRHLGI ?3/32/3?

EHICA

HIHOHCA

UCANR GI AHBRN_

3,4888?

3,400<4

3<.000

WEU


MVC

HPC

3,07705

3<.8?5,03

8?5,03

?3 fg Fhohgmbrg C.H.V.B. Fgp. Coumuacfc Mugbags y Gisgrgs

8?5,03

8?5,03 8?5,03 8?5,03 Lansc: Lansc: Pnraccotuca Pnraccotucahzcoh hzcohÿifgacou ÿifgacougitcrgl gitcrgluacfnrc uacfnrcfgmugb fgmugbagsygis agsygisgrgs grgs ca?3fgFhohgmbrgfga2036


Pãlhic 23 fg 28


2035



C onithi onithiuco ucohÿi hÿi giahst giahstcrg crgmns mns tnfcs tnfcs acs ougitc ougitcs s pctrhm pctrhmnih nihcag cags s qug rgquhg rgquhgrgi rgi sgr cotucahzcfnssglúigabcaci cotucahzcfnssglúigabcaciogfgsumcsy ogfgsumcsyscafns scafns  Ocphtca_nohca VnfcsacsougitcsfgOcphtca,cjustgfg  Cjustgfgocphtca ocph ocpht tca, ca, rgsg rgsgrv rvcs cs, , cjus cjustg tgs s fg rgsg rgsgrv rvcs cs y rgsuatcfnscoumuacfns(scaf rgsuatcfnscoumuacfns(scafncorggfnr)fgb ncorggfnr)fgbgi gi  Rgsuatcfnscoumuacfns sgrcotucahzcfcs. Ansrgsuatcfns Ansrgsuatcfns coumuacf coumuacfns(_cafnfgufnr ns(_cafnfgufnr) )in in fgbgi sgr cotucahzcfns fg cougrfn c fhspnshohnigsfgHmpugstns fhspnshohnigsfgHmpugstnsIcohnicags. Icohnicags. Pcrcaccotucahzcohÿipnf Pcrcaccotucahzcohÿipnfgmnsclrupcry gmnsclrupcrysumcranshm sumcranshmpnrtgsfgacs pnrtgsfgacshluhgitgmcig hluhgitgmcigrc rc Oni Onirg rgac acoh ohÿi ÿic ca aOc Ocph phtc tca a OWGIVC_ Ocphtca

HMPNRVG

Oni Onirg rgac acoh ohÿi ÿic ca acs csR Rgs gsgr grvc vcs s OWGIVC_

3.000.000  Rgsgrvcs

Cjustgfg Ocphtca

70. 70.000 000

Cjustgfgrgsgrvcs pctrhmnihcags

HMPNRVG -

Onir Onirga gaco cohÿ hÿi ic can ans sRg Rgs. s.C Cou oum. m. OWGIVC_ Rgsuatcfns Coumuacfns

HMPNRVG 50.000

-

OnirgspgotncacsWEU¶s,acWEUfgohgrrgonmnycfhjhmnscitgrhnrsgfgbgtnmcr fgacegodccacqugsggstãogrrcifnansGG.EEgigstgocsnfga?3fgfhohgmbrg fg2036,pgrnpcrcacWEUfgnrhlgitgigmnsqugtnmcrgi fg2036,pgrnpcrcacWEUfgnrhl gitgigmnsqugtnmcrgiougitc,qugshacougitc ougitc,qugshacougitc vhgigfgsfgaccitgrhnrlgsthÿinsgdcycfcfnfgcatcgiacprgsgitglgsthÿig hioausnshdcsuerhfnocmbhnsgiacprgsgitglgsthÿi,pcrcgaocsnfgqugsheugsg fgaccitgrhnrlgsthÿitgigmnsqugtnmcracWEUfga?3fgFhohgmbrgfgacóncitgrhnr gigstgocsnfga203?,pgrnshacougitcsgdcfcfnfgcatcgiacprgsgitglgsthÿi ndcycsuerhfnocmbhnsgigstgpgrhnfn,sgfgbgtnmcracWEUfgacegodcgiacqug sgdcycfcfnfgcatcnsuerhfnuiocmbhn._hgiuicougitcdubhgsghmpnrtgsfguic lgsthÿicitgrhnrygiacmhsmcougitcgxhsthgsghmpnrtgsfgacprgsgitglgsthÿi, gitniogs,sgfgbgrgcahzcraccotucahzcohÿipnrsgp gitniogs,sgfgbgrgcahz craccotucahzcohÿipnrsgpcrcfnonianshmpnrtgsyWEU¶s crcfnonianshmpnrtgsyWEU¶s rgspgothvns. Vcmbhèipnfgmnsmgiohnicrqugacsougitcscjust Vcmbhèipnfgmnsmgiohnicrqugacsougitcscjustgfgocphtca,cjustgfgrgsgrvcs gfgocphtca,cjustgfgrgsgrvcsy y rgsuatcfns coumuacfnsshgmprg coumuacfn sshgmprgprnvhgigi prnvhgigi fguiclgsthÿicitgrhnr, fguiclgsthÿicitgrhnr, ycquganscjustgs ycquganscjustgs sgrgcahzcicaehicahzcrgapgrhnfnyansrgsuatcfnscoumuacfnssglgigrcitcmbhèi caehicahzcrgapgrhnfnypnrgstcshtucohÿiacWEUfgnrhlgisgrãfgaclgsthÿi pcscfcÿsgc?3fgfhohgmbrg pcscfcÿsgc?3fgfhohgmbrgfg203?. fg203?. Onigscscoacrcohnigsprn Onigscscoacrcohnigsprnogfgmnscrgcah ogfgmnscrgcahzcracscotu zcracscotucahzcohnigson cahzcohnigsonrrgspnifhgitg rrgspnifhgitgs: s:


Pãlhic 22 fg 28


MVC = MVC =

2035

 Ü   3,4888? 3,400<4

MVC =

Ü 3.070.0 3.070.000 00

MVC =

MVC MVC = 3.30< 3.30<.4 .432 32,6 ,67 7

−  −  

3,4888? 3,400<4

Ü 50.0 50.000 00

MVC MVC = 5?.? 5?.?0? 0?,7 ,7< <

−  −  

HPC =

HPC HPC = 3.30< 3.30<.4 .432 32,6 ,67 7

 Ü  

HPC =

− 3.070.000

HPC HPC = 5?.? 5?.?0?, 0?,7< 7<

− 50.000

HPC HPC = ?.?0 ?.?0?, ?,7< 7<

HPC HPC = 7<.432 7<.432,6 ,67 7

Cdnrcqugycocaouacmnsgahmpnrtg,prnogfgrgmnscaagicrgaoucfrnfgcotucahzcohÿi

OWCFRNFGCOVW OWCFRNFGCOVWCAHZCOH CAHZCOHNI NI FGVCAAG

EGODCFG NRHLGI

WEU EHICA

HIHOHCA

UCANRGI AHBRN_


MVC

HPC

Ocphtcamcs CjustgfgOcphtca

?3/32/3?

3,4888?

3,400<4

3.070.000

3,07705

3.30<.432,67

7<.432,67

Rgsuatcfns Coumuacfns

?3/32/3?

3,4888?

3,400<4

50.000

3,07705

5?.?0?,7<

?.?0?,7<

?3 fg Fhohgmbrg C.H.V.B. Cjustg fg Ocphtca Rgsuatcfns Coumuacfns

53.335,02

7<.432,67 ?.?0?,7< 53.335,02 53.335,02 Lans Lansc: c: Pnr Pnr ac cotu cotuca cahz hzco cohÿ hÿi i fg acs acs ougi ougitc tcs s fga fga pctr pctrhm hmni nihn hn ca ?3 fg Fhohgmbrgfga2036

Gigstgcshgitnpnfgmnsnbsgrvcrqug Gigstgcshgitnpnfgmnsnbsgrvcrquganshiorgmgitnspnrc anshiorgmgitnspnrcotucahzco otucahzcohÿisni hÿisnicbnicfns cbnicfns cacsougitcscjustgfgocp cacsougitcscjustgfgocphtcaycaco htcaycacougitcrgsuatcf ugitcrgsuatcfncoumuacfn. ncoumuacfn. Infgbgmnsonmgtgrgagrrnrgicbnicrgahiorgmgitnpnrcotucahzcohÿicacougitc ocphtca,ycquggstcougitcsnanpugfgsgrcatgrcfcmgfhcitgcougrfnfganssnohns yuicmnfhehocohÿifgacgsorhturcfgonisthtuohÿi,gspnrgsnquggacjustgsg rglhst rglhstrc rc gi ac ougitc ougitc cjustg cjustg fg ocphtc ocphtca. a. An mhsmn mhsmn suogfg suogfg oni acs rgsgrv rgsgrvcs, cs, ga cjustgfgfhodcsrgsgrvcssnicbnicfcsc cjustgfgfhodcsrgsgrvcs snicbnicfcscntrcougitcfginmhicfccjustgfg ntrcougitcfginmhicfccjustgfgrgsgrvcs, rgsgrvcs,


Pãlhic 2? fg 28


2035

pgrngiocmbhnonigacjustgfgargsuatcfncoumuacfn,accotucahzcohÿifgfhodc ougitcgscegotcfccacmhsmc ougitcgscegotcfccacmhsmcougitcgsfg ougitcgsfgohrcacougit ohrcacougitcrgsuatcfns crgsuatcfnscoumuacfns. coumuacfns.

Onirgspgotncacsfgprgohcohnigsuscrgmnsga Onirgspgotncacsfgprgohcohnigsuscrgmnsgamètnfnfgaíigc mètnfnfgaíigcrgotcy rgotcyacshluhgitgeÿrmuac acshluhgitgeÿrmuac pcrcsuoãaouan:

FC = OCB Ü

%

FC

=

Fgprgohcoh ÿi Ciuca

OCB

=

Onstn Cotucahzcfn fga Bhgi

OFC%

=

Ongehohgitg fg Fgprgohcoh ÿi Ciuca

Gi an qug qug rgsp rgspgo gotc tc ca onge ongeho hohg hgit itg g fg fgpr fgprgo gohc hcoh ohÿi ÿi ciuc ciuca a (OFC (OFC%) %) ins ins bcsc bcscrg rgmn mns s gi an gstcbagohfngigafgorgtns gstcbagohfngigafgorgtnsuprgmn26073gi uprgmn26073gisucigxnfg sucigxnfgacrtíouan22 acrtíouan22

Gfhehocohnigs Mugbags y gisgrgs fg nehohic Mcquhicrhc gi lgigrca Gquhpns g histcacohnigs Bcrons y aciodcs gi lgigrca Ugdíouans cutnmntnrgs Cvhnigs Mcquhicrhc pcrc ac onistruoohÿi Mcquhicrhc clríonac Cihmcags fg trcbcjn Dgrrcmhgitcs gi lgigrca Rgprnfuotnrgs nrgsy yd dg gmbrcs fg pgfhlrgg n pur purns pnr oruzc Gquhpns fg onmputcohÿi Ocicags fg rglcfín y pnzns Gstciqugs, bcócfgrns y cbrgvcfgrns Cacmbrcfns, trciqugrcs y vcaacs Uhvhgifcs, pcrc ga pgrsnica Mugbags y gisgr isgrgs gsg gi i acs vhvhgifcs pcrcga cgap pgr grs snica _hans, camcogigs y lcapnigs Vhilacfns y onbgrthzns fg mcfgrc Vhilacfns y onbgrthzns fg mgtca Histcacohnigsf gsfg gga gag gotrhehocohÿi y tgageni geniíc ícr ru urcags Ocmhins hitgrhnrgs Ocóc fg czúocr Uhfgs Erutcags

60 cóns 30 cóns 4 cóns 4 cóns 30 cóns 7 cóns 7 cóns 7 cóns 6 cóns 6 cóns 6 cóns 4c 4cóns 6 cóns 20 cóns 30 cóns 30 cóns 20 cóns 30có 0cóns ns 20 cóns 7 cóns 30 cóns 30có 0cóns ns 30 cóns 7 cóns 4 cóns 30 cóns

2,70% 30,00% 32,70% 32,70% 30,00% 20,00% 20,00% 20,00% 27,00% 27,00% 27,00% 32,70 2,70% % 27,00% 7,00% 30,00% 30,00% 7,00% 30,00 0,00% % 7,00% 20,00% 30,00% 30,00 0,00% % 30,00% 20,00% 32,70% 30,00%

Pnzns Pgtrnagrns Aíigcs fg Rgonagoohÿi fg ac hifustrhc pgtrnagrc Gquhpns fg ocmpn fg ac hifustrhc pgtrnagrc Pacitcs fg Prnogscmhgitn fg ac hifustrhc pgtrnagrc Fuotns fg ac hifustrhc pgtrnagrc

7 7 4 4 30

20,00% 20,00% 32,70% 32,70% 30,00%


cóns cóns cóns cóns cóns

Pãlhic 26 fg 28


2035

Pcrcgaonstncotucahzcfnfgabhgi(OCB)tnmcrgmnsanshmpnrtgsyccotucahzcfnfgans bhgigs,gsnpnfgmnsgxtrcgranfganocaouacfncitgrhnrmgitg,ansMVCfgacscotucahzcohnigs rgcahzcfcsgigapuitncitgrhnr. Rgonrfgmn Rgonrfgmnsqugoniga squgoniga oãaouanoniacprgsgi oãaouanoniacprgsgitgenrmua tgenrmuacinsfcrãuicfgprgohc cinsfcrãuicfgprgohcohÿi ohÿi ciuca, ciuca, pgrngicaluinsocsnsrgqugrhrgmnsqugacfgprgohcohÿisgcgimgsgsycqugpugfgqugui bhgi bhgi sgc sgc cfqu cfquhr hrhf hfn n gi ac prgs prgsgi gitg tg lgst lgsthÿ hÿi, i, pcrc pcrc tca tca ocsn ocsn tgif tgifrg rgmn mns s qug qug fhvh fhvhfh fhr r ac fgprgohco fgprgohcohÿiciuc hÿiciucagitrg32mgsgsyauglnmuath agitrg32mgsgsyauglnmuathpaho pahocrpnransmgsgsuscfn crpnransmgsgsuscfns,tnmcif s,tnmcifngi ngi ougitcqugsgtnmcrcgamgsonmpagtncuicsíshgabhgisgdcyccfquhrhfncahihohn,ca mgfhnncaehicafgamgs. Ocaouanfgacsfgprgohcohnigs

FC = OCB Ü

%

FC = OCB Ü

%

FC = OCB Ü

%

FC = 8<4.5 8<4.50< 0<,2 ,28 8 Ü 2,70%

FC = 48.540 48.540,0 ,05 5 Ü 30,00%

FC = 44.5 44.52< 2<,? ,?2 2 Ü 20,00%

FC = 26.6 26.657 57,3 ,34 4

FC = 4.85 4.854, 4,03 03

FC = 3<.< 3<.<27 27,6 ,65 5

�26.657,34  Ü 5 32mgsgs

4.854,03 �32mgsgs  Ü 32

�3<.<27,65  Ü 8 32mgsg

= 32.2?2, 32.2?2,78 78

= 4.85 4.854, 4,03 03

= 3?.286, 3?.286,30 30

Pnrmãsquggabhgisgdcyccfquhrhfncahihohn,cmgfhcfnsncaehicafgamgs gsgmgssgrãonishfgrcfnpc gsgmgssgrãonishfgrcfnpcrcacfgprgohco rcacfgprgohcohÿi. hÿi.

Pnstgrhnrmgitgaagicrgmnsg Pnstgrhnrmgitgaagicrgmnsgaoucfrnfgfgp aoucfrnfgfgprgohcohÿifg rgohcohÿifgansbhgigsfg ansbhgigsfgusn usn FGVCAAG

EGODCFG NRHLGI

MVC

ONGEHOHGIVGFG MG_G_ FGPRGOHCOHNI FGPRGOHCOHNI W_CFN_N CIWCA CIWCA ONI_WMHFN_

FGPRGOHCOHNI PNRAN_MG_G_ ONI_WMHFN_

Gfhehocohnigs 03/0
8<4.50<,28

2,70%

26.657,34

5

32.2?2,78

Mugbagsy Gisgrgs

?3/32/3?

48.540,05

30,00%

4.854,03

32

4.854,03

Ugdíouans

03/06/36

44.52<,?2

20,00%

3<.<27,65

8

3?.286,30


Pãlhic 27 fg 28


2035

?3 fg Fhohgmbrg FgprgohcohÿiGfhehocohnigs FgprgohcohÿiMugbagsyGisgrgs FgprgohcohÿiUgdíouans Fgprgohcohÿi Coumuacfc Gfhehocohnigs Fgprgohcohÿi Coumuacfc Mugbags y Gisgrgs Fgprgohcohÿi Coumuacfc Ugdíouans

32.2?2,78 4.854,03 3?.286,30 32.2?2,78 4.854,03 3?.286,30

?6.686,<0 ?6.686,<0 Lansc: Pnracfgprgohcohÿifg Pnracfgprgohcohÿifgansbhgigs ansbhgigsfgusnca fgusnca?3fg ?3fgFhohgmbrgfga Fhohgmbrgfga2036 2036

Pcrc Pcrc ocaoua ocaouacr cr ac prgvhs prgvhshÿi hÿi pcrc pcrc ougitc ougitcs s hionbr hionbrcba cbags gs tgigmn tgigmns s 2 npohni npohnigs, gs, uic gs sglúi sglúi pnaíthocsfgacgmprgscfnifgacmhsmcgstcbagoguipnrogitcjgfgprgvhshÿi,acntrcgs fgcougrfncacaglhsacohÿi fgcougrfncacaglhsacohÿiBnahvhcicgstc Bnahvhcicgstcbagohfngig bagohfngigafgorgtnsupr afgorgtnsuprgmn26073 gmn26073 _hcpahocmnsacaglhsacohÿibnahvhcicuscrgmnsacshluhgitgeÿrmuacpcrcgaoãaouanfga ongehohgitgf ongehohg itgfg gprgvhshÿi prgvhshÿi, ,pcrcaugln pcrcauglnmuathpaho muathpahocr crgaongehohgitg gaongehohgitggionitrcf gionitrcfn npnracs pnracsougitcs ougitcs pnronbrcr

% fg Hionbrcbh Hionbrcbhahfcf ahfcf =

∓      ? ó ∜ 300 ∓       ? ó    Ü %  

Prgvhshni pcrc hionbrcbhahfcf hionbrcbhahfcf =

Gitniogsfgcougrfnciugstrcenrmuacrgqugrhmnsacsougitcshionbrcbags,yacsougitcs pnronbrcrfgansúathmns? pnronbrcrfgansúathmns?cóns,pcrcgaan cóns,pcrcgaanrgourrhmn rgourrhmnsca scagiuiohcfn giuiohcfny ygxtrcgmns gxtrcgmns ansfctns; Lgsthÿi

_cafnsEhicags UgitcscOrèfhtn 3<7.645,00 367.<23,00 326.7?7,00

Orèfhtns Hionbrcbags 6.<74,00 7.<42,00 3.<67,00

2033 2032 203? 2036 Pcrcfgtgrmhicrgascafnehi Pcrcfgtgrmhicrgascafnehicafgvgitcsc cafgvgitcscorèfhtnpcr orèfhtnpcrcgacón2036s cgacón2036snanbcstcmcynrh nanbcstcmcynrhzcr zcr fhodcougitc.

_cafnca?0fginvhgmbrg70.270,00 73.<26,36 3) 73.<26,36

3?)

_cafnca?3fgfhohgmbrg


Pãlhic 25 fg 28


2035

Cdnrcprnogfgmnscrgcahzcracsumcfgacsvgitcscorèfhtnyfgansorèfhtnshionbrcbags dcs dcstc ac lgst lgsthÿ hÿi i 203? 203? yc qug ac lgsth gsthÿi ÿi 2036 2036 gs ac qug qug rgqug gqugrh rhm mns ocaou caouac acr r su hionbrcbhahfcf. Lgsthÿi 2033 2032 203?

_cafnsEhicags UgitcscOrèfhtn 3<7.645,00 367.<23,00 326.7?7,00 667.<62,00

Orèfhtns Hionbrcbags 6.<74,00 7.<42,00 3.<67,00 32.247,00

_gluhfcmgitgrggmpaczcmnsg _gluhfcmgitgrggmpaczcmnsgiaceÿrmuacpc iaceÿrmuacpcrcgionitrcr rcgionitrcrga%fghionb ga%fghionbrcbhahfcf rcbhahfcf

∓      ? ó ∜ 300 ∓       ? ó 32.247,00 ∜ 300 % fg Hionbrcb Hionbrcbhahfc hahfcf f= 667.<62,00 % fg Hionbrcb Hionbrcbhahfc hahfcf f=

% fg Hionbr Hionbrcbh cbhahf ahfcf cf = 2,<5% 2,<5%

Auglnfgtgrmhicrgmnsoniac Auglnfgtgrmhicrgmnsoniacshluhgitgenrm shluhgitgenrmuacacprgvh uacacprgvhshÿifghionbr shÿifghionbrcbhahfcf cbhahfcf Prgvhshni Prgvhshni pcrc hionbrcb hionbrcbhahfc hahfcf f = 70.270,00 70.270,00 Ü 2,<5% 2,<5% Prgvhshni Prgvhshni pcrc pcrc hionbrcb hionbrcbhahfc hahfcf f = 3.?45,80 3.?45,80

Wicvgzocaouacfcacprgvhshÿi Wicvgzocaouacfcacprgvhshÿifghionbrcb fghionbrcbhahfcf,gstg hahfcf,gstghmpnrtgrgeag hmpnrtgrgeagjcgascafnq jcgascafnqugfgbg ugfgbg tgigracougitcPrgvhshÿiPcrcOugitcsHionbrcbags,pcrcgaansgfgbgrãcicahzcrgascafn qugthgigacougitcPrgvhsh qugthgigacougitcPrgvhshÿiPcrcOugitcs ÿiPcrcOugitcsHionbrcbags Hionbrcbags. . Gitniogspnfgmnsfgohrqugshacprgvhshÿiocaouacfcgsmcynrcascafnfgacprgvhshÿi, sgfgbghiorgmgitc sgfgbghiorgmgitcrac rac fhegrgio fhegrgiohcgitrg hcgitrgcmbnsrglhst cmbnsrglhstrcifn rcifnui ui ocrlnc ocrlncacougitcPgrf acougitcPgrfhfc hfc pcrcougitcshionbrcbagsycbnicifnacougitcprgvhshÿipcrcougitcshionbrcbags.Pgrnsh pnrgaonitrcrhn pnrgaonitrcrhn gascafnfgacprgvhshÿipcrc gascafnfgacprgvhshÿipcrcougitcshionbrcbagsgsmcynr ougitcshionbrcbagsgsmcynrcac cacprgvhshÿi prgvhshÿi ocaouacfc ocaouacf cgitniogsac gitniogsacfhegrgioh fhegrgiohcgitrg cgitrgcmbnssg cmbnssgocrlcrcc ocrlcrccacougitc acougitcprgvhshÿipcrcougitcs prgvhshÿipcrcougitcs hionbrcbagsysgcbnicrcac hionbrcbagsysgcbnicrcacougitcntrnsh ougitcntrnshilrgsns. ilrgsns. _cafnfgacougitcPrgvhshÿi pcrcougitcshionbrcbags

Prgvhshÿiocaouacfc

3.<67,00

3.?45,80

Fhegrgiohc ?74,30

Pcrc Pcrc onmprg onmprgifg ifgr r mgjnr mgjnr pnfgmn pnfgmns s rgcahz rgcahzcr cr iugstr iugstrn n mcynr mcynr pcrc pcrc scbgr scbgr oÿmn oÿmn fgbg fgbg fg qugfcr qugfcr fgspuèsfgrgcahzcrfhodncjustg:


Pãlhic 2< fg 28


Fhegrgiohcgitrggascafny acprgvhshÿiocaouacfc

2035

?74,30

3.<67,00

_cafn ca ?0 fg invhgmbrg

Prgvhshÿiocaouacfc

Onirgspgotncarglhstrnonitcbagpnfgmnsnbsgrvcrgigamcynrquggascafnfgacprgvhshÿi pcrcougitcshionbrcbagsca?0fgInvhgmbrggrcsupgrhnrcacprgvhshÿiocaouacfc,gspnr gsnqugfgbgmnsrglhstrcra gsnqugfgbgmnsrglhstrcracfhegrgiohcgi cfhegrgiohcgigaacfnfga gaacfnfgafgbgpcrcpnfg fgbgpcrcpnfgrrgstcrya rrgstcryaaglcrc aglcrc acprgvhshÿiocaouacfc. ?3 fg Fhohgmbrg ?74,30

PrgvhshnigspcrcOugitcsHionbrcbags Ntrns Hilrgsns

?74,30

?74,30 ?74,30 Lansc: Lansc: Pnrgarglhstrnfgacprgvhshÿ Pnrgarglhstrnfgacprgvhshÿipcrcoug ipcrcougitcshion itcshionbrcba brcbagsocaoua gsocaouacfn cfn fgcougrfncacaglhsacohÿibnahvhcic

Rgonrfgmnsgamètnfnfgvcaucohÿifghivgitcrhnsquggstcmnsuscifngsga(PGP_)pnran tcitnpcrcpnfgrfgtcaacriu tcitnpcrcpnfgrfgtcaacriugstrnsscafns gstrnsscafnsysusonstns ysusonstnsfgbgmnsfgbcs fgbgmnsfgbcscrinsfgcou crinsfgcougrfnca grfnca mètnfnquggstcmnscpahocifn. Pcrcaccotucahzcohÿifgbgmnsbcscrinsgianqughifhocgacrtíouan8fgaFgorgtn_uprgmn 26073fnifggstcbagogqugansbhgigsfgocmbhn(Hivgitcrhns)fgbgisgrcotucahzcfnsc onstnfgmgrocfnncafgrg onstnfgmgrocfnncafgrgpnshohÿigaqug pnshohÿigaqugeugsgmãsm eugsgmãsmginr. ginr. Pnrantcitnsgtgifrícga Pnrantcitnsgtgifrícgashluhgitgoucfr shluhgitgoucfrnca?3fgf nca?3fgfhohgmbrgfg20 hohgmbrgfg2036: 36:

c Prnfuotn

C

b

o

Onstn Wihtcrhn Ocithfcf sglúi Kcrfgx 70 3.000,00 300 87<.00

f=b*o Onstn Vntca _glúi Kcrfgx 70.000,00 87.<00

g

e

l=b*g

d=l-f

Ucanrfg Onstnfg OnstnVntca Fhegrgiohc mgrocfn rgpnshohÿi Cotucahzcfn ccjustcr Wihtcrhn Wihtcrhn 3.070,00 3.070,00

3.077,00 3.077,00

72.700,00 307.000,00

2.700,00 8.?00,00

Ugmnsquggavcanrfgmgro Ugmnsquggavcanrfgmgrocfngsgamãsbcjn cfngsgamãsbcjnonirgspgo onirgspgotncaonstnfg tncaonstnfgrgpnsho rgpnshohÿiypnr hÿiypnr gsn sg muat muathp hpah ahon on ac ocit ocithf hfcf cf pnr pnr ga vcan vcanr r fg mgro mgrocf cfn n pcrc pcrc nbtg nbtgig igr r ga onst onstn n tntc tntca a cotucahzcfn. Xiugstrnrglhstrnonitcbag Xiugstrnrglhstrnonitcbagsgrhcfgacsh sgrhcfgacshluhgitgmcig luhgitgmcigrc: rc:


Pãlhic 24 fg 28


2035

?3 fg Fhohgmbrg 33.400,00

Gxhstgiohcfgmgrocfgríc C.H.V.B.

33.400,00

33.400,00 33.400,00 Lansc: Pnrgarglhstrnfg Pnrgarglhstrnfgac accotucahzcohÿi cotucahzcohÿifgacs fgacsgxhstgiohcsfg gxhstgiohcsfgmgrocfgríc mgrocfgríc fgcougrfncavcanrfgmgrocfn

PnrúathmniugstrnKcrfgxq PnrúathmniugstrnKcrfgxqugfcrícfgacs ugfcrícfgacshluhgitgmci hluhgitgmcigrc: grc:

03-Fho 07-Fho 30-Fho 33-Fho ?3-Fho

_c _ cafn Hihohca Ugitc Onmprc Fgvnauohÿi gi Onmprc Cotucahzcohÿi


3.000,00 3.000,00 87<,00 87<,00 3.070,00

370 320 20

200 70 3<0 370 370

336.460,00 33.400,00

 20 2 00.000,00 370.000,00 70.000,00 356.460,00 3<.360,00 367.<00,00 37<.700,00

Pãlhic 28 fg 28

Practica Asientos y Ajustes Contables

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