Explicación NIC 12 y NIC 13

E`ftkc`r Kucht`r

Qulrt` D`ftt

LZQMHEKEH@F LZQMHE KEH@F X SYK SYKS SKDHLFS@ E@FSKIML CL FHE

FHE ;5 ;9 X FHE

F@DIY @DIYLU LU 7 Dkth Dkthks ks Nkmm Nkmmln ln`s `s,, Gkv Gkvhlrk hlrk Juhfk uhfk`, `, Fhe`m he`ml l Qkyk kykuk ukmk mk,, !ktl ktlrh rhfl fl "k#kt k#ktk k EKYYLYK 7 E`ftkc`r Kucht`r KU$NFK%&YK7 KU$NFK%&YK7 E`ftk'hmhckc $ftlr(lchk l $)YU $)YU QY@)LU@Y 7 Gkh(l Nkre*s )LEJK 7 + -./-+/.1

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$F;$EL ; 9 5 3 <

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HFSY@C\E HFSY@C\EEH@F. EH@F...... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... .......... ............ ................. ............... .....9 9 QMKFSLKDH QMKFSLKDHLFS@ LFS@ NLFLY NLFLYKM KM CLM CLM QY@IM QY@IMLDK LDK CLM SY SYKIKG KIKG@..... @.......... .......... .......... .............. .................5 ........5 KUQLES@U KUQLES@U SLÕYHE SLÕYHE@U @U CLM SYKIKG SYKIKG@..... @.......... .......... .......... .......... .......... .......... .......... .......... .......... ........... ................ ...............3 .....3 DKSLYH DKSLYHKM KM X DÈS@C@ DÈS@C@ \SHMHWK \SHMHWKC@... C@........ .......... .......... .......... .......... .......... .......... .......... .......... ................ ..................... ................8 ......8 YLU\MS YLU\MSKC@U @ D@CLM@U D@CLM@U KQMHEKC@U............................. KQMHEKC@U................................................................. .................................... ;1 E@FEM\UH@F E@FEM\UH@F..... ......... ......... .......... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... ............. ................ ........;< ;< IHIMH@NY IHIMH@NYK!HK K!HK..... .......... .......... .......... .......... .......... .......... .......... .......... ......... ......... .......... .......... .......... .......... .......... .......... .......... ............. .............. ......;2 ;2









; HFSY@C\EEH@F Lf lm shnuhlftl trk'k9` cl hfvlsthnkeh5f #krk mk kshnfkturk E`ftk'hmhckc $ftlr(lchk l $)YU cl mk ekrrlrk E`ftkc`r Kucht`r, sl k'mkr3 kelrek cl mk h(#ml(lftkeh5f cl c`s F$E h(#`rtkftls #krk mk <`r(keh5f cl m`s lstuchkftls7 mk F$E .27 $FNYLU@U >l(hthck lm . cl lflr` cl +/.+:, 8ul thlfl e`(` `'9lthv` lstk'mlelr lm trktk(hlft` e`ftk'ml cl m`s hfnrls`s #`r kethvhckcls `rchfkrhks, 8ul surnlf cl ehlrt`s th#`s cl trkfskeeh`fls lf lm trkfseurs` cl sus `#lrkeh`fls y cl `tr`s lvlft`s, y cl mk F$E .+, 8ul trktk s`'rl e`ftk'hmhkr m`s h(#ulst`s k mk rlftk l h(#ml(lftkr lm e`fel#t` cl h(#ulst` ch








9 QMKFSLKDHLFS@ SYKIKG@ SYKIK G@

NLFLYKM

CLM

QY@IMLDK

CLM

@IGL%$6@U7 •

Lstk'mlelr lm trktk(hlft` e`ftk'ml cl m`s hfnrls`s=

•

;ltlr(hfkr eu3fc` vkf k slr rle`fèhc`s=

•

Lstk'mlelr lm trktk(hlft` e`ftk'ml cl m`s h(#ulst`s ch
•

E`fèlr su th#` cl (lcheh5f

•

K#mhekr l9l(#m`s 8ul l4#mh8ulf km mlet`r mk e`rrletk e`rrletk k#mhekeh5f cl m` tl5rhe`=

K0EKFEL7 •

E`ftlfhc` y l4#mhekeh5f cl mk F$E .2

•

E`ftlfhc` y l4#mhekeh5f cl mk F$E .+

G\USHBHEKEHÕF CLM SYKIKG@ 0k rk5f cl lstl trk'k9` ls (kftlflrf`s hf<`r(kc`s kelrek cl mk f`r(kthvk 8ul sl mmlvk lf Ehml, k#rlfchlfc` y k#mhekfc` mk tl`r?k e`ftk'ml= E`fèlr cl (kflrk e`rrletk lm us` cl mks F$E, k#rlfchlfc` lm e`ftlfhc` cl ekck ufk cl lmmks y k#rlfchlfc` mks ch








5 KU KUQL QLES@ ES@U U SLÕY SLÕYHE HE@U @U CL CLMM SYKI SYKIKG KG@ @ HFNYLU@U CHBLYHC@U .=A ;l keulrc` km #rhfeh#h` clf`(hfkc` #lrh`c` cl thl(#`, m`s hfnrls`s le`f5(he`s 8ul sl h(#utkf e`(` tkmls s`f k8ulmm`s clvlfnkc`s clftr` clm l9lreheh`= Q`r m` tkft`, eukfc` mk l(#rlsk #lreh'l cltlr(hfkc`s vkm`rls #`r e`fel#t` cl slrvheh`s kuf f` #rlstkc`s, lmm`s f` cl'lf k'`fkrsl k rlsumtkc`s, shf` 8ul k ufk eulftk clm #kshv` 8ul rl#rlslftk mk `'mhnkeh5f cl #rlstkr che` slrvheh` lf lm 1 Mhir! Ef"kih#h$k$ Hf"%r&%$hk K'"r%(! G'#h I()* I'(+'%" M'h( ,krnk( ,k#$h-hk

+=A Ek'l Ek'l slkmk slkmkrr kcl(3s kcl(3s mks kethvh kethvhckc ckcls ls 8ul e`f<`r e`f<`r(kf (kf m`s h(#uls h(#ulst`s t`s ch
,LFSK CL IHLFLU .k/ mk lfthckc k trkfs
.i/ mk lfthckc f` e`fslrvk #krk s? fhfnufk h(#mhekeh5f lf mk nlsth5f e`rrhlftl cl m`s 'hlfls









MK QYLUSKEH@F CL ULY,HEH@U .k/ lm h(#`rtl cl m`s hfnrls`s cl kethvhckcls `rchfkrhks #ulcl (lchrsl e`f
LM \U@ Q@Y QKYSL CL SLYELY@U CL KESH,@U CL MK LFSHCKC \L QY@C\EKF HFSLYLULU YLNKMHKU  CH,HCLFC@U= .k/ m`s hftlrlsls cl'lf rle`fèlrsl uthmhkfc` lm (*t`c` clm th#` cl hftlr*s l
.i/ mks rlnkm?ks cl'lf slr rle`fèhcks uthmhkfc` mk 'ksl cl keu(umkeh5f >` clvlfn`:, cl keulrc` e`f mk sustkfehk clm keulrc` lf 8ul sl 'kskf

.)/ m`s chvhclfc`s cl'lf rle`fèlrsl eukfc` sl lstk'mlek lm clrle` k rleh'hrm`s #`r #krtl clm keeh`fhstk=

Qënhfk 3%i! %(<()rhi$<)&











FHE ;: HFNYLU@U CL KESHRHCKCLU @YCHFKYHKU

%$ ,)+ ,) +$/ $/$ $&)*+,-"+ +$ $ /, ,), ,),'# '#&" &"-- ,# ,#") "):( :(&# &#""- " L#$%&'#$ #"(" /+$), ,% ,7,+#&#&" -+*&/"- ,) ,% #+-" /, %$$#&&/$ $#&&/$/,/,- "+/&)$+ "+/&)$+&$&$- /, )$ ,(+,-$ ,(+,-$ -&,(+, -&,(+, ?, ?, $% $% ,)+ ,)+$/ $/$ $ /, %*$ %*$++ $ ) $(, $(,) )" " ,) ,% $+&(")&" )," ?, )" ,- +,%$#&")$/" #") %$-

F M"- (")"- $ )"(+, /, M"- (")"- #"+$/"- "+ )$ $*,)#&$ )"(+, /, - "'#&)$ M$ ,)+,*$ /, &,),- $ =%"

C,,) -,+ +,#")"#&/"U:%" #$)/" -,$ +"$%, ?, %"- ,),'#&"- ,#"):(&#"$-"#&$/"- #") %$ +$)-$##&:)

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Q+,-$#&:) /,

Y,#")"#&/$-  +,*&-+$/$-

\-" /, $#&"- /, %$









H&2'%(" (ir% (ir% #k( Nkfkf)hk( .FHE ;9/ Lm `'9lthv` cl lstk f`r(k ls #rlserh'hr lm trktk(hlft` e`ftk'ml clm h(#ulst` s`'rl mks nkfkfehks= Lm #rhfeh#km #r`'ml(k 8ul sl #rlslftk km e`ftk'hmhkr lm h(#ulst` s`'rl mks nkfkfehks ls e5(` trktkr mks e`fsleulfehks ketukmls y #kshv`s: 8ul sl .k/ 0k rleu#lrkeh5f >mh8uhckeh5f: lf lm #kshv`s: kf rle`fèhc` lf lm 'kmkfel cl mk l(#rlsk 0ks trkf trkfsk skee eeh` h`fl flss y `tr` `tr`ss suel suels` s`ss clm l9lr l9lreh eheh eh` ` e`rr e`rrhl hlft ftl l 8ul 8ul kf kf shc` shc` `'9l `'9lt` t` cl .i/ 0ks rle`fèh(hlft` lf m`s lstkc`s 'ksl clm h(#ulst`:= )hfkfehlrk(lftl, m`s le`s le`f5(he`s sl rlnhstrkf 'k9` m`s #rhfeh#h`s y f`r(ks e`ftk'mls nlflrkm(lftl kel#tkcks y sl rl








Fhe .+

Q$*$) "+ $+, /, )$

M$ +,#,+$#&:) %&?&/$#&:) ,) ,% 0+" &("+, ,) %&+" /, %"- $#&"Yle!f!eh"hlf t! M"L% &(,-" #"++&,), C,, )

Chstrhiehõf

M$- ,)&/$/,E")$&%&>$+$ %$#")-,#,)#&$-

M$ +$)-$##&:)  "+"-#,-"- /,% ,+&"/" #"++&,),

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Y,,7$ ) M$-

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$-&"-

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3 DK DKSLY SLYHK HKMM X DÈ DÈS@ S@C@ C@ \S \SHM HMHW HWKC KC@ @ Lf lm #rlslftl trk'k9` trk'k9` #rh(lr` sl e`fsthtuhr3 e`fsthtuhr3 lm nru#`, #`stlrh`r #`stlrh`r k lst` sl rlvhskr3 rlvhskr3 mk #kutk cl lvkmukeh5f lftrlnkck #`r lm #r`








<

YLU\MS YLU\M SKC@U @ D@CLM@U D@C LM@U KQMHEKC@U KQMH EKC@U

L9l(#m` cl F$E .27 &fk l(#rlsk 8ul vlfcl krt?eum`s krt?eum`s tlef`m5nhe`s, rlkmhk ufk vlftk cl +/ elmumkrls e`f uf vkm`r cl =/// > $6K: e-u km +/-/-+/.1, shf l('krn` lftrln5 m`s Hmth(`s / elmumkrls lm c?k ./-/1-+/.1= E`st` cl 6lftk7 =///=/// )`r(k cl Qkn`

O km e`ftkc` O lm /-/1-+/.1

%km e`(` l4#mhek mk F$E .2, lm hfnrls` sl rle`fèl km (`(lft` cl 8ul sl trks#ksk lm e`ftr`m clm kethv` km e`(#rkc`r=

)lek +/-/

;ltkmml Emhlftls

;l'l .1=1+=//

6lftks $fn= ;h
Ek9k Emhlftls -Qkn` O km e`ftkc`-

Jk'lr .+=.//=/// .=1/=/// +=1.+=//

2=.2.=+/ 2=.2.=+/











Emhlftls

6lftks

.1=1+=// / .+=.//=/// .1=1+=//

.=1/=/// .=1/=///

$6K ;l'ht` )hsekm $fnrls` ;h
.+=.//=/// 2=.2.=+/ 2=.2.=+/ .+=.//=/// .1=1+=//









E@F%KI$0$"KE$MF E@F%KI$0$"KE$MF ;L0 $DQ&LU%@ K 0KU NKFKFE$KU L $DQ&LU%@ ;$)LY$;@7

Km hfheh` clm #lrh`c` mk l(#rlsk #rlslftk m` shnuhlftl7 shnuhlftl7 +// ufhckcls clm #r`cuet`  k .=/// e-u ;hflr` lf ek9k =///=///









44=44=4

6lftks 4 $fnrls`s ;h
+=///=/// .=./=///

.=12=/ E`st` cl 6lftk 44=44=4 L4hstlfehks 4 N7 Lftrlnk .=///u=

2=/// 2=///

$vk ;l'ht` )hsekm $vk Er*cht` )hsekm 44=44=4 N7 $(#utkeh5f clm hvk 4 $vk ;l'ht` )hsekm QQD $(#ulst`s #`r #knkr 44=44=4 N7 ;lvlfn` `'mhn= trh'utkrhk 4

+2=/// ./=/// =///

QYL IK0KFEL

Kethv`s7

Qkshv`s7









 &thmhckc slnHf 'kmkfel

 +=.=+/

 Knrlnkc`s $fnrls`s ch
 +=///=///

>A: ;lcueeh`fls E`st` L4 L4hstlfehks >f >f` rl rlkmhkc`:

  =

 &thmhckc %rh'utkrhk

 =B1=2

>A: $(#t` k Ylftk>+:

 BB=+.B

 &thmhckc 0h8uhck



)lek 44=44=4

Eulftks Nt` #`r h(#t` rlftk 4 Kethv` #`r h(#t` ch< $(#t` rlftk #`r #knkr QQD

;l'l 1+=2. .1=/1

Jk'lr BB=+.B ./=///









2 E@FEM\UH@F E`(` E`(` sl `'sl `'slrv rv5 5 lf mk hfvl hfvlst sthn hnke keh5 h5f f #rls #rlslf lftk tkc` c` kftl kftlrh rh`r `r(l (lft ftl, l, mks mks F$E F$E lstk lstk'm 'mlel lelf f mk











Explicación NIC 12 y NIC 13

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