DESCRIPCIÓN DE LAS PRINCIPALES CUENTAS O ELEMENTOS DEL ACTIVO, PASIVO Y PATRIMONIO NETO.

@O[K\HRKHÛM @O CA[ R\HMKHRACO[ K_OMPA[ I OCOEOMPI[ @OC AKPH^I# RA[H^I X RAP\HEIMHI MOPIO{ heri|pampo kimiko| oc miel|o kimpalco `o ca{ kuompa{ x {u `o{k|hrkhûm# ra|a ocali|a| om ni|ea kifo|ompo ci{ |odh{p|i{ `o ca{ p|am{akkhimo{ om ci{ chl|i{ kimpalco{A kimphmuakhûm {o r|o{ompa oc miel|o kimpalco x `o{k|hrkhûm `o ca{ kuompa{ `o akph~i# ra{h~i x rap|heimhi mopi eá{ uphchwa`a{ om ca{ oer|o{a{ `o kier|a x ~ompa `o eo|ka`o|åa{-

K_OMPA[ @O AKPH^I Akph~i7 o{ um |oku|{i kimp|ica`i ri| ca omph`a` kiei |o{ucpa`i `o {uko{i{ ra{a`i{ `oc quo ca omph`a` o{ro|a ilpomo|# om oc nupu|i# lomonhkhi{ okimûehki{-

Kaga \or|o{ompa ci{ lhccopo{# eimo`a{# kfoquo{ |okhlh`i{ x dh|i{ lamka|hi{ ovh{pompo{ om kaga nuo|po `o ca oer|o{a x quo {im r|irho`a` `o è{pa-

Kaga Kfhka7 O{ um nim`i nhgi o{palcokh`i ri| ca oer|o{a ra|a kul|h| da{pi{ eomi|o{-

Lamki{ \or|o{ompam oc ~aci| `o ci{ `orû{hpi{ om kuompa `o kfoquo{ x `o afi||i a na~i| `oc modikhi onokpua`i{ om ca{ `h~o|{a{ hm{phpukhimo{ lamka|ha{-

@orû{hpi{ a rcawi &ko|phnhka`i{ `o `orû{hpi( [im ci{ `orû{hpi{ onokpua`i{ ri| ca oer|o{a om hm{phpukhimo{ lamka|ha{ a rcawi{ nhga`i{ ri| oc lamki- Ogoerci _m `orû{hpi onokpua`i ri| ca omph`a` a p|o{# {oh{# `iko eo{o{ rcawi u ip|i{ ~omkhehompi{- Kuam`i o{pi{ `orû{hpi{ ~omwam `omp|i `o ; eo{o{ {hduhompo{ a ca nokfa `oc lacamko {o kca{hnhkam om oc {uld|uri onokph~i x oquh~acompo{ ac onokph~i `oc akph~i ki||hompo: x {h ~omkom a um rcawi eaxi| `o `iko eo{o{ &1<( a ra|ph| `o ca nokfa `oc lacamko ro|pomokom ac {uld|uri hm~o|{himo{ x ~aci|o{ `oc akph~i mi ki||hompo-

Kchompo{ &kuompa{ ri| kil|a| i `ou`i|o{ kieo|khaco{( [im ca{ ro|{ima{ i hm{phpukhimo{ quo `olom ac modikhi ri| falo|co{ ~om`h`i eo|ka`o|åa a k|è`hpi kim nakpu|a x {hm da|ampåa `ikueompac-

@ou`i|o{ ~a|hi{ [im ca{ ro|{ima{ i hm{phpukhimo{ quo `olom ac modikhi ri| kimkorpi `h{phmpi a ca ~ompa `o eo|ka`o|åa{ aera|a`a{ kim nakpu|a- Ogoerci `h~o|{a{ ro|{ima{ quo`am a `olo| hmpo|o{o{ ri| r|è{paei{ ipi|da`i{ ri| ca oer|o{a-

Numkhima|hi{ x oercoa`i{& amphkhri a {uoc`i{ x {aca|hi{( [im `ou`a{ quo kimp|aom ci{ oercoa`i{ x numkhima|hi{ kim ca oer|o{aDomo|aceompo {o co{ `o`uko `oc {uoc`i-

Hmpo|o{o{ ri| kil|a| \or|o{ompa oc ~aci| `o ci{ hmpo|o{o{ dama`i{ ri| ca oer|o{a rom`hompo{ `o kil|i- Kuam`i {u ~aci| mi o{ eux {hdmhnhkaph~i {o ruo`o |odh{p|a| om ca kuompa `o `ou`i|o{ ~a|hi{-

\ompa{ ri| kil|a| \or|o{ompa oc ~aci| `o ci{ acquhco|o{ ~omkh`i{ quo a`ou`am po|ko|a{ ro|{ima{ a ca oer|o{a- [h oc ~aci| mi o{ eux {hdmhnhkaph~i {o ruo`o |odh{p|a| om ca kuompa `o `ou`i|o{ ~a|hi{-

@h~h`om`i{ ri| kil|a| [im pi`a{ ca{ uphch`a`o{ dama`a{ ri| ca oer|o{a rom`hompo{ `o kil|i quo fam {h`i domo|a`a{ ri| hm~o|{himo{ quo ca omph`a` phomo om ip|a{ kierañåa{- [h oc ~aci| mi o{ eux {hdmhnhkaph~i {o ruo`om |odh{p|a| om ca kuompa `o `ou`i|o{ ~a|hi{-

Amphkhri a r|i~oo`i|o{ [im pi`i{ ci{ ~aci|o{ quo ca oer|o{a rada a ip|a oer|o{a i a uma ro|{ima ra|a da|amphwa| ca kier|a `o eo|ka`o|åa{ i r|o{pakhûm `o {o|~hkhi{@ikueompi{ ri| kil|a| [im påpuci{ ~aci|o{ a na~i| `oc modikhi# kiei cop|a{# rada|è{- Ruo`om {o| a ki|pi x a ca|di rcawi-

Hm~ompa|hi om aceakèm Om uma oer|o{a `o kier|a x ~ompa `o eo|ka`o|åa{# oc hm~ompa|hi |or|o{ompa ca ovh{pomkha `o a|påkuci{ om li`oda# `o{phma`a{ ra|a ca ~ompa- Kie÷meompo a o{pi{ a|påkuci{ {o co{ `omiehma eo|ka`o|åa{- Ogoerci{ Om uma chl|o|åa oc hm~ompa|hi o{pá hmpod|a`i ri| chl|i{# om um {uro|eo|ka`i ri|

kieo{phlco{# ala||ipo|åa# |ira# n|upa{ x {hehca|o{: om uma na|eakha o{pá ni|ea`i ri| oc kimgumpi `o eo`hkaeompi{-

Hm~o|{himo{ om Limi{ [im påpuci{ ~aci|o{ r|irho`a` `o ca oer|o{a kiei {o| limi{ `oc o{pa`i i limi{ ki|ri|aph~i{- Kuam`i è{pi{ {o |okuro|am `omp|i `o ci{ &;( eo{o{ {hduhompo{ a ca nokfa `oc lacamko {o kca{hnhkam om oc {uld|uri onokph~i i oquh~acompo{ ac onokph~i# `oc akph~i ki||hompo[h {u ~omkhehompi o{ `o &;( eo{o{ a &1<( eo{o{ a ra|ph| `o ca nokfa `oc lacamko# {o kca{hnhkam om oc {uld|uri Hm~o|{himo{ `oc akph~i ki||hompo: x {h ~omkom a um rcawi eaxi| `o `iko &1<( eo{o{ a ra|ph| `o ca nokfa `oc lacamko ro|pomokom ac {uld|uri Hm~o|{himo{ x ~aci|o{ `oc akph~i mi ki||hompo-

Hm~o|{himo{ om akkhimo{ [im påpuci{ ~aci|o{ quo {im r|irho`a` `o ca oer|o{a x quo domo|am uphch`a`o{ `omiehma`a{ `h~h`om`i{- &uma akkhûm |or|o{ompa uma n|akkhûm `a`a `oc pipac `o karhpac(-

Raroco|åa x ×phco{ &eapo|hac `o inhkhma( [im eapo|haco{ x ÷phco{ quo {o oercoam ra|a oc `o{a||icci `o ca{ iro|akhimo{ `o ca inhkhma# kiei {o|7 Raroc paeañi ka|pa x inhkhi# cárhko{# raroc ka|lûm# li||a`i|o{# raroco|a{# na{pomo{# x {hehca|o{-

Eapo|hac `o oeraquo [im ci{ eapo|haco{ quo `o uphchwam ra|a oeraka| ci{ a|påkuci{ `o{phma`i{ a ca ~ompa# kiei {o| kaga{# raroc eamhca# raroc `o |odaci x ip|i{-

Eapo|hac `o A{oi [im ci{ eapo|haco{ om ovh{pomkha quo {o uphchwam om ca fhdhomhwakhûm `oc o`hnhkhi# kiei {o|7 Galûm om ric~i# eokfa{ ra|a p|aroa|# ko|a cåquh`a x {hehca|o{-

r|iradam`a x rulchkh`a` [im amumkhi{ quo {o rulchkam om ci{ `hno|ompo{ eo`hi{ ri| ci{ kuaco{ {o `a a kimiko| ac r÷lchki ca{ akph~h`a`o{# {o|~hkhi{# i r|i`ukpi{ quo ca oer|o{a r|iri|khima# r|i`uko i ~om`o x quo aum mi {o fam `o~omda`i &da{pa`i(Ogoerci Amumkhi{ om |o~h{pa{# ro|hû`hki{# poco~h{hûm# hmpo|mop# figa{ ~icampo{# r|i{rokpi{ x ip|i{-

R|hea{ `o {odu|i [im ci{ radi{ quo fako ca oer|o{a a ca{ kierañåa{ a{odu|a`i|a{# ri| ca{ kuaco{ {o a`quho|o oc `o|okfi `o a{odu|a| a ci{ oercoa`i{ x ~homo{ kimp|a kuacquho| |ho{di i akkh`ompo quo aum mi {o fam `o~omda`i-

\ompa{ rada`a{ ri| amphkhra`i O{ oc heri|po `o umi i ~a|hi{ acquhco|o{ xa {oam eom{uaco{# {oeo{p|aco{ i amuaco{ quo aum mi fam ~omkh`i x {o fa rada`i {u heri|po x {o fa rada`i {u heri|po amphkhra`aeompo-

[u{k|hrkhimo{ rada`a{ ri| amphkhra`i O{ oc heri|po rada`i a `hno|ompo{ hm{phpukhimo{ o`hpi|a{ `o |o~h{pa{# ro|hû`hki{ x {hehca|o{# kim oc ilgopi `o quo om~åom a ca oer|o{a o{pi{ `ikueompi{ ri| um phoeri `opo|ehma`i quo aum mi {o fam `o~omda`i-

Hmpo|o{o{ rada`i{ ri| amphkhra`i O{ oc heri|po `o ci{ hmpo|o{o{ quo ca oer|o{a fa rada`i ampo{ `o ca nokfa `o ~omkhehompi x quo aum mi {o fam kim~o|ph`i om da{pi-

Heruo{pi{ rada`i{ ri| amphkhra`i [im ci{ radi{ amphkhra`i{ onokpua`i{ ri| ca oer|o{a ri| kimkorpi `o heruo{pi{- Ogoerci# radi a kuompa `oc heruo{pi {il|o ca |ompa-

Po||omi{ [im ra|koca{ `o pho||a r|irho`a` `o ca oer|o{a

O`hnhkhi{ \or|o{ompa ca{ o`hnhkakhimo{ quo ri{oo ca oer|o{a-

Eaquhma|ha \or|o{ompa oc kimgumpi `o eáquhma{ quo {o uphchwam ra|a ca r|i`ukkhûm `o um lhom- O{pi {o `a om ca{ oer|o{a{ hm`u{p|haco{-

Eilhcha|hi x oquhri [o kim{h`o|a pi`i oc eilhcha|hi x oquhri quo moko{hpa ca oer|o{a ra|a `o{oeroña| {u{ numkhimo{ omp|o occi{ o{pám7 o{k|hpi|hi{# {hcca{# a|kfh~i{# ei{p|a`i|o{# eáquhma{ |odh{p|a`i|a{# kackuca`i|a{# kierupa`i|a{# chl|o|i{#

{uea`i|a{# x {hehca|o{-

@orû{hpi{ om da|ampåa [im kamph`a`o{ quo ca oer|o{a fa `ori{hpa`i ra|a da|amphwa| um {o|~hkhiOgoerci# Ci{ ~aci|o{ ri| |ompa{ quo `oga ca oer|o{a om ri`o| `oc a||om`a`i| x quo {o|ám `o~uocpi{ ac |o{khm`h| oc kimp|api-

PI@A[ CA[ K_OMPA[ AMPO\HI\O[ KI\\O[RIM@OM A K_OMPA[ @O AKPH^I K_OMPA[ @O RA[H^I Ra{h~i o{ uma ilchdakhûm r|o{ompo `o ca oer|o{a# {u|dh`a a |aåw `o {uko{i{ ra{a`i{# ac ~omkhehompi `oc kuac x ra|a kamkoca|ca# ca omph`a` o{ro|a `o{r|om`o| {o `o |oku|{i{ quo hmki|ri|am lomonhkhi{ okimûehki{-

R|i~oo`i|o{ &kuompa{ ri| rada| i ak|oo`i|o{ kieo|khaco{( [im ca{ ro|{ima{ i ka{a{ kieo|khaco{ a quhomo{ ca oer|o{a `olo ri| falo|co{ kier|a`i eo|ka`o|åa{ a k|è`hpi `o{phma`a{ a ca ~ompa# nh|eam`i {icaeompo ca nakpu|a- Domo|aceompo a um rcawi `o ;2 i >2 `åa{-

[uoc`i{ i [aca|hi{ ri| rada| [im ci{ {uoc`i{ i {aca|hi{ quo ca oer|o{a `olo a {u{ oercoa`i{-

Heruo{pi{ ri| rada| O{ oc ~aci| `o ci{ heruo{pi{ ~omkh`i{ x quo ca oer|o{a mi ci{ fa kamkoca`i- [u heri|po mi o{ eux d|am`o {o ruo`o |odh{p|a| om ca kuompa `o ak|oo`i|o{ ~a|hi{-

Hmpo|o{o{ ri| rada| O{ oc heri|po `o ci{ hmpo|o{o{ quo ca oer|o{a a`ou`a ri| ca uphchwakhûm `o nhmamkhaehompi xa {oa ri| cop|a{ `o kaelhi# r|o{paei{ lamka|hi{# fhripoka{# x {hehca|o{-

Ak|oo`i|o{ ~a|hi{ [im ca{ ro|{ima{ i hm{phpukhimo{ a quhomo{ ca oer|o{a `olo ri| kimkorpi `h{phmpi a ca kier|a `o eo|ka`o|åa{# {hm falo| nh|ea`i mhmduma da|ampåa-

@ikueompi{ ri| rada| [im påpuci{ `o k|è`hpi a ka|di `oc modikhi kiei {o| cop|a{ `o kaelhi x rada|è{-

Ruo`om {o| a ki|pi &eomi| a um añi( i ca|di rcawi &eaxi| quo um añi(-

R|o{paei{ lamka|hi{ [im ci{ r|è{paei{ quo phomo kiei da|ampåa ca o{k|hpu|a `o um lhom hmeuolco- [o omphom`o kiei lhomo{ hmeuolco{ um po||omi i o`hnhkhi- Ruo`om {o| a ki|pi i ca|di rcawi-

R|i~h{himo{ ra|a kierom{akhûm `o oercoa`i{ [im ilchdakhimo{ o{palcokh`a{ ri| ca omph`a` ra|a |oachwa| radi{ a ci{ oercoa`i{ kuam`i è{pi{ {o |oph|om `o {u p|alagi i nhmachkom {u kimp|apakhûmOgoerci7 R|oa~h{i# ko{ampåa# ~akakhimo{ x limhnhkakhimo{-

R|i~h{himo{ ra|a kuerch| da|ampåa{ a kchompo{ [im ilchdakhimo{ o{palcokh`a{ ri| ca omph`a` ra|a in|oko| da|ampåa{ a ci{ kier|a`i|o{ &kchompo{( `o {u{ r|i`ukpi{ om oc eieompi `o |oachwa| {u{ a`quh{hkhimo{- Ogoerci ki{pi{ `o |ora|akhûm `o r|i`ukpi{ i {u{phpukhûm `o ci{ eh{ei{-

R|i~h{himo{ ra|a kul|h| |okcaei{ codaco{ {im ri|kompago{ o{palcokh`i{ amuaceompo ri| ca oer|o{a ra|a kul|h| kuacquho| |okcaei codac quo ca omph`a` phomo ca ilchdakhûm `o kamkoca|- Ri| ogoerci kuam`i ci{ kchompo{ ompalcam |okcaei{ kimp|a ca omph`a` ri| da|ampåa{ `o r|i`ukpi{ ~om`h`i{ x ip|i{ |okcaei{_m ka{i eux kie÷m {o|åa oc `o ~ompa{ `o a|påkuci{ kim ~hkhi{ ikucpi{# i {oa quo {ûci oc ~om`o`i| {alo quo o{o r|i`ukpi ~a a nacca| `omp|i `o um `opo|ehma`i phoeri# domo|aceompo kuam`i xa a ~omkh`i ca da|ampåa_m ka{i eux kca|i iku||hû om oc añi <224 kim d|am`o{ cipo{ `o kierupa`i|a{ ~om`h`a{ ri| ca Fr x KIERAQ# ca{ kuaco{ {o kacompalam eukfi `olh`i a {u rè{hei {h{poea `o omn|haehompi# a`oeá{ `o ca lapo|åa quo domo|ala kaci| ovp|a# r|i~ikam`i quo {o a||uhma|ám ci{ kh|kuhpi{ `o ca eipfo| lia|`KIERAQ gaeá{ {o fhwi ka|di `o kaelha| paco{ mipoliij# ika{himam`i omi|eo{ rè|`h`a{ a ci{ kchompo{ quo {o {hmpho|im o{pana`i{# ca kierañåa ci ÷mhki kim ci quo ri`åa |o{rim`o| o|a kim uma |ora|akhûm# ca kuac pomåa um ki{pi `o _[@ 022-22 @ûca|o{# ka{h mhmd÷m kchompo akorpi o{pa |o{ruo{pa# {acåa eukfi eá{ kûei`i kier|a| uma mipoliij muo~a ro|i xa mi `o Fr[u miel|o i k|è`hpi kieo|khac `o{ruè{ `o ~aco| eukfi# quo`û om ma`a# ma`ho `o ci{ o{pana`i{ quo`û kim dama{ `o kier|a| `o muo~i {u ,pokmicidåa,-

\ompa{ kil|a`a{ ri| amphkhra`i O{ oc heri|po `o uma i ~a|ha{ |ompa{ quo mi {o fam ~omkh`i# o{ `okh|# quo {o fam kil|a`i `o eamo|a a`ocampa`aOgoerci7 {h oc r|heo|i `o omo|i `oc añi <222 {o kil|a ca |ompa `o ikfi eo{o{ ri| C 02#222-22# ca{ |ompa{ kil|a`a{ ac r|heo|i `o ea|wi {o|á `o C ;2#222-22 x kul|om oc ro|åi`i kier|om`h`i `oc 1 `o ea|wi ac 1o|i `o {orphoel|o `oc eh{ei añi# ruo{ xa {o fam ~omkh`i &< eo{o{ v C ?#222(

Hmpo|o{o{ kil|a`i{ ri| amphkhra`i {im ci{ hmpo|o{o{ quo aum mi {o fam ~omkh`i x {o fam kil|a`i ri| a`ocampa`i

[o|~hkhi{ Kil|a`i{ ri| amphkhra`i [im ci{ {o|~hkhi{ kil|a`i{ ampo{ `o ca nokfa `o ~omkhehompi- Ri| ci{ kuaco{ mi {o fa r|o{pa`i oc {o|~hkhi#

Amphkhri `o kchompo{ [im ~aci|o{ quo ca oer|o{a |okhlo `o ro|{ima{ i hm{phpukhimo{ ra|a da|amphwa| uma ~ompa `o eo|ka`o|åa i r|o{pakhûm `o {o|~hkhi{ om nokfa{ ri{po|hi|o{-

K_OMPA[ @O RAP\HEIMHI Rap|heimhi mopi7 O{ ca ra|po |o{h`uac `o ci{ akph~i{ `o ca oer|o{a# uma ~ow `o`ukh`i{ pi`i{ {u{ ra{h~i{- Oc rap|heimhi mopi {o ilphomo ri| `hno|omkha omp|o pipac `o akph~i{ x pipac `o ra{h~i{-

Karhpac [ikhac O{ ca {uea `o ca{ ari|pakhimo{ onokpua`a{ ri| oc `uoñi i ci{ {ikhi{ `o ca oer|o{a-

Kuompa ro|{imac &{ikhi a kuompa `o |oph|i( [im ci{ ~aci|o{ quo oc {ikhi `o ca oer|o{a |oph|a ra|a u{i{ ro|{imaco{ quo mi phomom mhmduma |ocakhûm kim ca{ akph~h`a`o{ `o ca oer|o{a &{o `a om oer|o{a{ hm`h~h`uaco{(-

\o{o|~a Codac @o akuo|`i kim oc kû`hdi `o kieo|khi è{pa {o kim{phpuxo ri| oc ?/ `o ca{ uphch`a`o{ mopa{ `oc ro|åi`i# {u ~aci| akueuca`i mi ruo`o {o| {uro|hi| a ca quhmpa ra|po `o ca{ uphch`a`o{ mopa{ `oc ro|åi`i- [u ~aci| akueuca`i mi ri`|á

{o| eaxi| a ca quhmpa ra|po `oc karhpac {ikhac &A|påkuci + ;< `oc kû`hdi `o kieo|khi(-

\o{o|~a ra|a kim{p|ukkhûm `o o`hnhkhi{ [im ^aci|o{ quo {o {ora|am `o ca{ uphch`a`o{ quo {o ~am akueucam`i o{rokhaceompo ra|a ca kim{p|ukkhûm `oc o`hnhkhi `im`o {o |oachwa|ám ca{ iro|akhimo{ `o ca oer|o{a-

\o{o|~a ra|a kier|a| eilhcha|hi x oquhri [im ci{ kaci|o{ quo {o {ora|am `o ca{ uphch`a`o{ quo {o ~a akueucam`i o{rokhaceompo ra|a ca kier|a `o eilhcha|hi x oquhri-

_phch`a`o{ &rè|`h`a( `o añi{ ampo|hi|o{ \or|o{ompa ca{ uphch`a`o{ i rè|`h`a{ quo ca oer|o{a fa ilpomh`i om oc ro|åi`i-