UNIVERSIDAD DE ORIENTE NÚCLEO DE NUEVA ESPARTA ESCUELA DE HOTELERÍA Y TURISMO PROGRAMA DE LICENCIATURA EN CONTADURÍA PÚBLICA CÁTEDRA: TRIBUTOS II
AJUSTE POR INFLACIÓN FISCAL
I N T E G R A N T E S
:
GUATAMARE,
2
:
GUATAMARE,
2
ÍNDICE Pág.
INTRODUCCIÓN........................................ ............................................................ ................................................. ............................. 3 INFLACION....................................................................................................5 IMPACTO IMPACTO EN LA BASE IMPONIBLE DE IMPUESTO SOBRE LA RENTA. RENTA. .8 ÍNDICE NACIONAL DE PRECIOS AL CONSUMIDOR...................... CONSUMIDOR.................................9 ...........9 AJUSTE POR INFLACIÓN FISCAL........... FISCAL.................... .................. ................. ................. .................. ...............11 ......11 FINALIDAD DEL AJUSTE POR INFLACIÓN FISCAL.................................1 FISCAL.................................11 1 CONTRIBUYENTES.............. CONTRIBUYENTES....................... .................. .................. .................. ................. ..................................1 ..........................11 1 PARTIDAS PARTIDAS SUJETAS SUJETAS AL AJUSTE AJUSTE POR INFLACIÓN FISCAL................... FISCAL........... ........12 12 PARTIDAS MONETARIAS...........................................................................13 PARTIDAS NO MONETARIAS....................................................................13 PARTIDAS EXCLUIDAS..............................................................................14 TIPOS DE AJUSTE POR INFLACIÓN FISCAL.................. FISCAL........................... ................. ................14 ........14 AJUSTE INICIAL POR INFLACIÓN.............. INFLACIÓN....................... ..............................................15 .....................................15 FECHA DE REALIACIÓN DEL AJUSTE INICIAL.....................................1! INICIAL.....................................1! FACTOR DE AJUSTE..................................................................................1! TRATAMIENTO CONTABLE........................................................................1! EJERCICIO AJUSTE INICIAL POR INFLACIÓN.................................. INFLACIÓN........................................18 ......18
................................................................................ .......................................... .......... 28 CONCLUSIÓN......................................
REFERENCIAS BIBLIOGRÁFICAS..........................................................30
3
INTRODUCCIÓN
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ÍNDICE NACIONAL DE PRECIOS AL CONSUMIDOR
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12
AJUSTE POR INFLACIÓN FISCAL C("%/%&$ $" ,* *&#*,/*/" $ ,(% *&/(% )*%/(% "( -("$&*'/(% G*, -(-$"&( $ $0$&#*'%$ $, *<#%&$ /"//*, $ ,(% *&/(% )*%/(% "( -("$&*'/(% )*&'/-("/( "$&( /"//*, ,(% *#-$"&(% /%-/"#/("$% $, )*&'/-("/( G$" $, *%( $, '$*<#%&$ '$#,*' (" $, (6<$&/( $ $&$'-/"*' $, /"'$-$"&( ( /%-/"#/" $, )*&'/-("/( 0/%*, $, ("&'/6#$"&$. E, ';/-$" &'/6#&*'/( $"$(,*"( * /"(')('*( ,(% *<#%&$% )(' /"0,*/" )*'* (''$/' ,*% /%&('%/("$% $("-/*% )'(#/*% $" $, 7,#,( $ ,* *'* &'/6#&*'/* $ ,*% $"&/*$% #*"( %$ $0$&:* %(6'$ #"* 6*%$ "(-/"*,.
FINALIDAD DEL AJUSTE POR INFLACIÓN FISCAL A -$/* $, )*%*' $ ,(% )$'/((% ,(% '$%#,&*(% $ ,(% $%&*(% 0/"*"/$'(% %$ $" /%&('%/("*(% )(' ,* /"0,*/" &$"/$"( ,* )(%/6/,/* $ *$' $" $, $''(' $ '**' $, *)/&*, $, ("&'/6#$"&$ 0*('$/$"( * @#/$"$% %$ 6$"$0//*" $ ,(% $0$&(% $ ,* /"0,*/" )**"( *%+ #" -("&( $ $"'/@#$/-/$"&( @#$ "( '$0,$<* %# $'*$'* *)*/* ("&'/6#&/* $("-/* $, (6<$&/( $ $%&$ *<#%&$ $% @#$ ,(% ("&'/6#$"&$% )*#$" $, /-)#$%&(% %(6'$ #"* *"*"/* '$*, "( 0/&//* ( "(-/"*,. P*'* $%&( %$ $%&*6,$/ @#$ ,*% $-)'$%*% $6$" '$*,/*' #" )'/-$' *<#%&$ G*<#%&$ /"//*, ,(% )(%&$'/('$% $ -*"$'* *"#*, G'$*<#%&$ '$#,*'.
CONTRIBUYENTES T((% *@#$,,(% @#$ $%&7" %(-$&/(% *, ';/-$" /-)(%/&/( $ ISLR "(-6'*(% $" %# *'&+#,( $ ,* ,$ $ I-)#$%&( S(6'$ ,* R$"&*. A%+ -/%-( $" $, *'&+#,( 13 $ ,* -/%-* ,$K 13
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
C(-$'/*,$%. I"#%&'/*,$%. B*"*'/*% ( 0/"*"/$'*%. D$ %$#'(%. M/"$'*% Q( )$&'(,$'*%.
Desde e !"#$% de &'s$( de )%#$*'+"e#$es es$-# %+'.(d%sK
C("&'/6#$"&$% O6,/*(% GL,$$" ("&*6/,/*. C("&'/6#$"&$% (,#"&*'/(% GP'(0$%/("$% "( -$'*"&/,$%. C("&'/6#$"&$% O*%/("*,$% GP$'%("*% "*&#'*,$%. C("&'/6#$"&$% D/0$'/(% GE" $&*)* )'$> ()$'*&/*.
PARTIDAS SUJETAS AL AJUSTE POR INFLACIÓN FISCAL P*'* '$*,/*' $, *<#%&$ )(' /"0,*/" ,* L$ $ I-)#$%&( S(6'$ ,* R$"&* ,*%/0/* $%&*6,$$ ,*% )*'&/*% @#$ $%&*'7" %#<$&*% *, *<#%&$
14
$&$'-/"7"(%$ (% &/)(% ,*% )*'&/*% -("$&*'/*% ,*% "( -("$&*'/*%. A ("&/"#*/" %$ $&*,,*" ** #"* $ $,,*%.
PARTIDAS MONETARIAS S(" -("$&*'/*% *@#$,,*% )*'&/*% @#$ "( $%&7" )'(&$/*% ("&'* ,(% $0$&(% $ ,* /"0,*/" )#$%&( @#$ %#% *,('$% "(-/"*,$% %(" ("%&*"&$%. E%&7" ("%&/&#/*% )(' /"$'( ( $'$(% (6,/*/("$% $" /"$'( %/" "/"#"* '$,*/" (" )'$/(% 0#&#'(% $ $&$'-/"*(% 6/$"$% ( %$'//(% $=)'$%**% $" #"/*$% -("$&*'/*% /"$)$"/$"&$% $ ,*% 0,#&#*/("$% $" $, "/$, $ )'$/(%. E, $0$&/( ,*% #$"&*% )(' (6'*' )**' ,(% )';%&*-(% /"'$%(% (6'*(% )(' *"&//)*( *)*'&*(% )*'* /"$-"/*/("$% ,*6('*,$% &+&#,(% (&'*% /"$'%/("$% )*'* "$(/*' -*"&$"/*% *%&* %# $"/-/$"&( (6,/*/("$% /%)("/6,$% )*'* ,* $"&* %(" $<$-),(% $ )*'&/*% -("$&*'/*%. E%&*% )*'&/*% %#0'$" ,(% $0$&(% $ ,* /"0,*/" %# *,(' %/$-)'$ %$'7 $, -/%-( "( )('7 &$"$' #" *,(' %#)$'/(' )(' ,( &*"&( %(" %#%$)&/6,$% *, *<#%&$ )(' /"0,*/".
PARTIDAS NO MONETARIAS S(" *@#$,,*% #$"&*% $, B*,*"$ $"$'*, @#$ )(' %# "*&#'*,$* ( *'*&$'+%&/*% "( '$)'$%$"&*" $" 0$* $ /$''$ ("&*6,$ ( $ ,/@#/*/" #"* *"&/* /$'&* $ /"$'(. S(" ,*% )*'&/*% "( *&#*,/**% ( *<#%&*6,$%. A@#$,,*% @#$ "( $=)'$%* #" *,(' 0/<( $" &;'-/"(% $ ,* #"/* #&/,/** (-( %/"( -("$&*'/( $" ,* $("(-+* $" ,* #*, %$ $%*''(,,* #"* $"&/*.
15
PARTIDAS E/CLUIDAS L* *-/"/%&'*/" *%/-/%-( * $%&/)#,*( #*,$% %(" ,*% )*'&/*% @#$ )(' ,$ $6$" %$' $=,#/*% $ ,(% *&/(% -("$&*'/(% $%&( (" ,* 0/"*,/* $ ,*'/0/*' &$"$' $=*&/&# *, -(-$"&( $ ,(% *<#%&$%. A, '$%)$&( %$ -$"/("*" $" $, *'&+#,( 13 )*'7'*0( #*'&( $ ,* L$K D$6$'7" $=,#/'%$ $ ,(% "( -("$&*'/(% ,*% *)/&*,/*/("$% $" ,*% #$"&*% $ *&/(% "( -("$&*'/(% )(' $0$&(% $ ,*% $*,#*/("$% $ ,* -("$* #*,$%@#/$'* '$*,('/*/("$% $ *&/(% "( -("$&*'/(% "( *#&('/*(% )(' $%&* L$. T*-6/;" $6$'7" $=,#/'%$ $ ,(% *&/(% )*%/(% ,(% 6/$"$% $#*% (6,/*/("$% *),/*(% $" %# &(&*,/* * ,* )'(#/" $ #&/,/*$% ( $"'/@#$/-/$"&(% )'$%#"&(% $=$"&(% $=("$'*(% ( "( %#<$&(% *, /-)#$%&( $%&*6,$/( )(' $%&* L$ ,(% 6/$"$% /"&*"/6,$% "( )**(% "/ *%#-/(% )(' $, ("&'/6#$"&$ "/ (&'*% *&#*,/*/("$% ( '$*,('/*/("$% $ 6/$"$% "( *#&('/*(% )(' $%&* L$. A%/-/%-( $6$'7" $=,#/'%$ $ ,(% *&/(% )*%/(% )(' ,( &*"&( $, )*&'/-("/( "$&( ,*% #$"&*% $0$&(% )(' (6'*' * */("/%&*% *-/"/%&'*('$% *0/,/**% 0/,/*,$% (&'*% $-)'$%*% '$,*/("**% Q( /"#,**% $ ("0('-/* (" ,( $%&*6,$/( $" $, *'&+#,( 11 $ ,* )'$%$"&$ L$
U"* $ $0/"/*% $&$'-/"**% ,*% )*'&/*% -("$&*'/*% "( -("$&*'/*% $%&*6,$/*% #*,$% )*'&/*% "( )('7" %$' /",#/*% $" ,* ,*%/0/*/" $ "( -("$&*'/*% ,* #"/* ( $-)'$%* $%&7 $" ,* *)*/* $ '$*,/*' $ *#$'( * ,* ,$ ,(% 7,#,(% (''$%)("/$"&$% *, *<#%&$ /"//*, )(' /"0,*/" $% *%+ (-( %$ )#$$" (6%$'*' *,#"*% *'*&$'+%&/*% )*'&/#,*'$% @#$ )'$%$"&* $, *<#%&$ )(' /"0,*/".
TIPOS DE AJUSTE POR INFLACIÓN FISCAL B#%*"( #"* %(,#/" *, )'(6,$-* &'/6#&*'/( ('//"*( )(' $, 0$"-$"( $ /"0,*/" ,* ,$ $ ISLR $ 1991 /"&'(#<( ,* 0/#'* $, A<#%&$ )(' I"0,*/" ("&/"#** $" ,* $ 1994 $" ,* $ 1999 $" ,* *&#*, (-( #"*
16
"#$* $=)'$%/" -7% $%)$+0/* $, *<#%&$ )(' /"0,*/" )#$$ $'%$ $" ,( ("$'"/$"&$ *, *<#%&$ )(' /"//*, )(' /"0,*/" $, %$#"( &;'-/"( *, '$*<#%&$ )(' /"0,*/". R$%)$&( *, &$-* ),*"&$*( %$ $&*,,*'7 %(,( $" '$0$'$"/* *, *<#%&$ /"//*,.
AJUSTE INICIAL POR INFLACIÓN S$ $0/"$ (-( ,* *&#*,/*/" /"//*, $ ,(% *&/(% )*%/(% "( -("$&*'/(% @#$ $6$ %$' '$*,/*( $ *#$'( * ,*% "('-*% $%&*6,$/*% $" ,* L$ $ ISLR ,* #*, $"$'* #"* *'/*/" $" $, )*&'/-("/( "$&(. C("%/%&$ $" *&#*,/*' $, )*&'/-("/( 0/%*, $, ("&'/6#$"&$ (-( )#"&( $ )*'&/* $, %/%&$-* $ *<#%&$ )(' /"0,*/". E,,( %$ ,('* * &'*;% $ ,* *&#*,/*/" $ ,(% *&/(% )*%/(% "( -("$&*'/(% $=/%&$"&$% * ,* 0$* $, *<#%&$ /"//*,. S$ #&/,/* ,* #$"&* $ A&#*,/*/" $ P*&'/-("/( $%&* #$"&* '$$,* $, -("&( $ ,* *&#*,/*/" /"//*, )(' $, *<#%&$ )(' /"0,*/". L* ,$ $ $% ,*'* $" #*"&( * ,(% )'($%(% ,*%$% $ *<#%&$% )(' /"0,*/" *%+ )#$$ (6%$'*'%$ @#$ $ *#$'( * ,( $%&*6,$/( $" *'&+#,( 13 $ ,* L$ $ I-)#$%&( S(6'$ ,* R$"&* '$0$'$"&$ *, *<#%&$ /"//*, )(' /"0,*/"K A los efectos tributarios, los contribuyentes a que se refiere el artículo 7 de esta Ley, que iniciaron sus operaciones a partir del 1° de enero del año 1993, y realicen actividades comerciales, industriales, bancarias, financieras, de seguros, reaseguros, eplotaci!n de minas e "idrocarburos y actividades coneas, que est#n obligados a llevar libros de contabilidad, deber$n al cierre de su primer e%ercicio gravable, reali&ar una actuali&aci!n inicial de sus activos y pasivos no monetarios, seg'n las normas previstas en esta Ley, la cual traer$ como consecuencia una variaci!n en el monto del patrimonio neto para esa fec"a()
17
E" 6*%$ * ,( *"&$'/(' $, *<#%&$ /"//*, (''$%)("$ * #" -$*"/%-( $ *&#*,/*/" $=&'*('/"*'/* G%,( #"* $ #( )'()%/&( 0#"*-$"&*, $% $&$'-/"*' #"* 6*%$ $ *,(' -("$&*'/( (-(;"$( @#$ %/'* (-( #" )#"&( $ )*'&/* *, '$*<#%&$ %# *),/*/" *#%* #" &'/6#&( $, 3 )(' /"%'/)/" $" $, '$/%&'( $ *&/(% '$*,#*(%.
FECHA DE REALI0ACIÓN DEL AJUSTE INICIAL E" 6*%$ *, &$=&( "('-*&/( ,( $%&/)#,*( $" $, *'&+#,( 13 ,* 0$* )*'* '$*,/*' $, *<#%&$ /"//*, $% *, /$''$ $ %# )'/-$' $<$'//( '**6,$ 0$* $" ,* #*, $6$'7" *&#*,/*'%$ ,(% *&/(% )*%/(% "( -("$&*'/(%.
FACTOR DE AJUSTE L* 6*%$ $ 7,#,( )*'* $&$'-/"*' $, *<#%&$ /"//*, )(' /"0,*/" $ ,*% )*'&/*% "( -("$&*'/*% %$'7 ,* *'/*/" $, +"/$ $ )'$/(% *, ("%#-/(' $,*6('*( )(' $, 6*"( $"&'*, $ $"$#$,*. E% $/' )*'* $, 7,#,( $, *<#%&$ /"//*, %$ &(-*'7 $" #$"&* ,* *'/*/" $ IPC (#''/* $"&'$ $, -$% $ *@#/%//" $, *&/( ,* 0$* $ *<#%&$ $, -/%-(.
TRATAMIENTO CONTABLE L*% *&#*,/*/("$% @#$ '$%#,&$" $ *),/*' $, 0*&(' $ *<#%&$ * ,(% *&/(% "( -("$&*'/(% %$ *'*'*" * ,* '$%)$&/* #$"&* $ *&/( %$ *6("*'*" * #"* #$"&* (" $, "(-6'$ $ *&#*,/*/" $, )*&'/-("/(. L*% *&#*,/*/("$% @#$ '$%#,&$" $ *),/*' $, 0*&(' $ *<#%&$ * ,(% )*%/(% "( -("$&*'/(% %$ *6("*'* * ,* '$%)$&/* $ )*%/( %$ *'*'* * #"* #$"&* (" $, "(-6'$ $ *&#*,/*/" $ P*&'/-("/(. 18
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
19
EJERCICIO AJUSTE INICIAL POR INFLACIÓN R$*,/*' $, *<#%&$ (''$%)("/$"&$ )*'* $, $<$'//( $("-/( 2?11 $ ,* E-)'$%* D's$*'+"'d%*( T*'+"$%s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
20
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
21
Se))'2# I DISTRIBUIDORA TRIBUTOS II, C1A1 ESTADO DE SITUACIÓN FINANCIERA AL 34 DE DICIEMBRE DE 5644 7E8!*es(d% B%9&(*es
e#
A C T I V O S A C T I O S C O R R I E N T E 22
S E 0 $ & / (
8.52!.384 2
2.495.221 ?
22.?8 49? !.?5.519 !
115.22
$ " * < * 6 * " ( % E 0 $ & ( % )
23
( ' ( 6 ' * ' ( $ ' / * , $ % P ' ; % & * ( % * , ) $ ' % (
24
" * , G C = C O & ' ( % * & / ( % I " $ " & * ' / ( % * % & ( 25
% ) ' $ ) * * ( % T O T A L
1.421.93? 32
A C T I O S C O R R I E N T E 26
S A C T I O S N O C O R R I E N T E S P ' ( ) / $ * )
34.321.89 !
27
, * " & * $ @ # / ) ( % G " $ & ( % T O T A L
34.321.89 !
A C T I O 28
S N O C O R R I E N T E S
T O T A L
;41<=31>46 ,6>
A C T I V O S P A S I V
29
O S Y P A T R I M O N I O P A S I V O S P A S I O S C O R
30
R I E N T E S C # $ " & * %
5.391.322 1
2.3.?5! 9
53.8! 229.35 413.81?
) ( ' ) * * ' * ) ' ( $ $ ( ' $ 31
% " * / ( " * , $ % C # $ " & * % ) ( ' ) * * ' * ) ' ( $ $ 32
( ' $ % $ = & ' * " < $ ' ( % I ) # $ % & ( % ( 6 ' $ $ " & * % 33
) ( ' ) * * ' O 6 ,/ * / ( " $ % 0 / % * , $ % % ( / * 34
, $ % I ) # $ % & ( % ( 6 ' $ , * ' $ " & * T O T A L
8.985.433 2
P A S
35
I O S C O R R I E N T E S P A S I O S N O C O R R I E N T E 36
S C # $ " & * %
1.9!1.33? ?
) ( ' ) * * ' * / ( " / % & * % T O T A L
1.9!1.33? ?
37
P A S I O S N O C O R R I E N T E S
T O T A L
461?=@1<@3 ,;5
P A S I V O
38
S P A T R I M O N I O C * ) / & * , % ( / * , U & /, / * $ %
35.???.??? ?? 5.383.235 2
413.81?
39
" ( / % & ' / 6 # / * % R $ % $ ' * , $ * ,
T O T A L
=61
40
P A T R I M O N I O T O T A L
;41<=31>46 16>
P A S I V O S Y P A T R I M O N I 41
O
42
Se))'2# II DISTRIBUIDORA TRIBUTOS II, C1A1 CLASIFICACIÓN DE LAS PARTIDAS DEL ESTADO DE SITUACIÓN FINANCIERA EN MONETARIAS Y NO MONETARIAS
D E S C R I P C I Ó N D E
MONETARIAS
L A S P A R T I D A S
43
NO MONETARIAS
A C T I O S E 0 $
X X X X X 1
X
& / ( $ " * < * 6
44
* " ( % E 0 $ & ( % ) ( ' ( 6 ' * ' ( $
45
' / * , $ % P ' ; % & * ( % * , ) $ ' % ( " * ,
46
G C = C O & ' ( % * & / ( % I " $ " & * ' / ( 47
% * % & ( % ) ' $ ) * * ( % P
X
' ( ) / $ *
48
) , * " & * $ @ # / ) ( %
P A S I O S
49
Y P A T R I M O N I O C # $ "
X X X X X
& * % ) ( ' ) *
50
* ' * ) ' ( $ $ ( ' $ % " * / ( " * , $ % C
51
# $ " & * % ) ( ' ) * * ' * ) ' ( $ $ ( '
52
$ % $ = & ' * " < $ ' ( % I ) # $ % & ( % ( 6 ' $
53
$ " & * % ) ( ' ) * * ' O 6 , / * / ( " $
54
% 0 / % * , $ % % ( / * , $ % I ) # $ % &
55
( % ( 6 ' $ , * ' $ " & * C
X
# $ " & * % ) ( '
56
) * * ' * / ( " / % & * % C
X X X
* ) / & * , %
57
( / * , U & / , / * $ % " ( / % & ' / 6 # /
58
* % R $ % $ ' * , $ * , 4
D$ *#$'( (" ,* DPC>1? %$ ("%/$'* "( -("$&*'/* )*'* 0/"$% $
)'$)*'*/" $ ,(% $%&*(% 0/"*"/$'(% *&#*,/*(%.
59
Se))'2# III DISTRIBUIDORA TRIBUTOS II, C1A1 DETALLES DE LA PARTIDA NO MONETARIA, INVENTARIOS AL 34 DE DICIEMBRE DE 5644
CÓDIGO
DESCRIPCIÓN UNIDADES
??1 ??2 ??3 ??4
A B C D
5.!?5 12.??? 45.??? 21.91
COSTO
FECHA DE VALOR TOTAL ADUISICIÓN
138 129 39 88
13>?4>11 19>?4>11 ?1>?8>11 ?1>?9>11
8.814 1.559.9!4 1.!.285 1.942.45!
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FECHA
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EJEMPLO PRCTICOK S#)("*-(% @#$ #" "$(/( ,,*-*( R$)*'M*= C.A. %$ (#)* $ '$)*'*' $,$&'((-;%&/(% $ #" ,(*, *,@#/,*( $ /( %# )'/-$' *<#%&$ )('@#$ $, -/%-( "( /"0,#+* $" $, -("&( $ ,* '$"&* 0/%*,. T$"/$"( $" #$"&* @#$ $, -(6/,/*'/( $@#/)( "( &/$"$" $)'$/*/". A, 0/"*,/*' %# %$#"( $<$'//( %# $%&*( $ %/&#*/" 0/"*"/$'* *<#%&*( -#$%&'* ,( %/#/$"&$K
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68
13.500 x 20 =2.700 13.500 + 2.700=16.200
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E, (6<$&/( $, *<#%&$ $% ,('*' @#$ ,(% ("&'/6#$"&$% )*#$" /-)#$%&(% %(6'$ %# *"*"/* '$*, "( 0/&//* $6/( * @#$ ,* /"0,*/" /%&('%/("* ,(% $%&*(% 0/"*"/$'(%. S$ )(+* *' $, $''(' $ @#$ %$ '**'* $, )'()/( *)/&*, $, ("&'/6#$"&$ $" (&'(% *%(% )$'-/&/' @#$ @#/$"$% %$ 6$"$0//$" )(' ,(% $0$&(% $ ,* /"0,*/" '$%#,&$" 0*('$/(% *, "( )**' /-)#$%&(% %(6'$ #" -("&( $ $"'/@#$/-/$"&( @#$ "( '$0,$<* %# $'*$'* *)*/* $("-/* ("&'/6#&/*. P*'* $/&*' $%&( %$ &(- ,* $/%/" $ @#$ ,(% $-)'$%*'/(% '$*,/*'*" #" )'/-$' *<#%&$ G*<#%&$ /"//*, $ %#% )*'&/*% "( -("$&*'/*% *, *,(' '$*, )*'* $, /$''$ $ %# $<$'//( $("-/( )(%&$'/('-$"&$ #" *<#%&$ *"#*, $ %#% '$"&*% G'$*<#%&$ '$#,*' )'$%$"&*"( ,(% '$%#,&*(% *, 0/%( $%&(% *<#%&$% &/$"$" #" $0$&( -$'*-$"&$ 0/%*, %(" %#),$-$"&*'/(% * ,(% $%&*(% 0/"*"/$'(% $, ("&'/6#$"&$ "( -(/0/*" %# ("&*6/,/* /"&$'"*-$"&$. C#*"( %$ *),/* $, '$*<#%&$ '$#,*' )(' /"0,*/" ,*% $-)'$%*% )#$$" '$%#,&*'
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