Vous êtes sur la page 1sur 91

! " #$#" ! % & '( # ! )*& + $,!$(!* - $ !" + *!! +#% * #.

*
# $#" ! / (- #!# + * .#!#+ + 0"! +* 1
20(! 1( $#* / .! +# ,0#$ '( " 0#
!#3 $,!$(!* -$ * / ,"#+* $*0* 0.#4 ! + *!!* + !5 ( 0 $* $#!! '(
" 0# (*0 #3 ! $* .! 6
!1 # !#3 ! $( * " '( ! (+# * $* +* * (+# +! 0 $* .! "( +
( ! #% 0, " ! + *!!* + ( . & * / "!#$ $* $ # #* ! 1
( $#* '( !
# 1 * 0,#$ 0 +# #$ * *1 1 1#$ "* ( !$ $ 6

7 8
6 7 9 : " * *. ! 1
( $#* 0, (#!#3+ ;;;;;;;;;;;;;;;;;;;;;;;;; 8
86 _________________________________________________________________________ 1
8686 - !* + * + ( $ 0"* <1 ( $#* + = _________________________________________ 1
86 6 . ( $! #1 #$ $#2 *. ( $ 0"* 0# $* % ! * + # #$# !0 $! #1#$ +*6 ______ 1
86 6 ! #1
#$ ( * + * "* * + !1.4#$*6 _______________________________________________ 1
!5
86>6 *0" $#2 + + * < * + * + . + .#+ 0 * + +* = _________________________ 2
6 __________________________________________________________________________________ 2
68 (0 $* +#$#* ! <8= +* 1$) 6 _________________________________________________ 2
6 6 !#3 ( (0 $* +#$#* ! < = $* 1 20(! 0 #$# !6___________________________________ 2
6 6 (0 $* +#$#* ! < = * ! "* $ 5 * ?_______________________________________________ 3
6>6 !5 ( * &0"!* $* % !* '( + "!# 5 0 & + * / ! (* + 0" __________ 3
6@6 * A 5 #%* : (!* : * # #%*A 1 ( $#2 + (! +* 6 _______________________________ 3
6B6 +#$#* !* % !* +( 1 #! *+ ! $*!(0 6 ___________________________________ 4
6C6 +#$#* !* % !* + ( $*!(0 *+ ! 1 #! 6____________________________________ 4
6D6 $(0(! $#2 + % !* "* # #%* /+ % !* 5 #%* 6___________________________________ 4
6E6 *0 +#* # *0 $( !* % !* $ * < =66 ________________________________________ 5
68 6 !$(! ( (0 !?
0# *# % !* 6 ___________________________________________ 5
6886 +#$#* ( $ !+ *. * ________________________________________________________ 5
68 6 "* % !* +( .! 6_______________________________________________________ 6
6 9 F F ___________________________________________________________________________ 6
686
68 !$(! ! G+ +? . &+* +* 1$) ________________________________________ 6
6 6 !$(! ( + + " # + ! 1$) + $#0# * ______________________________________ 6
6 6 !$(! G+ ( #0 " # + $( !'(# 1$) + ! H* ___________________________ 7
6>6 . ( 1$) + " 5 * B +? "* #* # + 0 _______________________________ 7
!1
6@6 * ! 0 $* *+ ( ! ( $#2 + ( I0 *6 ______________________________ 7
1
6B6 0# ! # 0"* $( #+* +* 1$) H* 0 /+? 6____________________ 8
6C6 !$(! !* #5 (# +*$ 0 ____________________________________________________ 8
6D6 !$(! ! # 0"* %#%#+* 0 / H* _______________________________________________ 9
6E6 * ! 1$) 0 / I$(! 6 _____________________________________________________ 9
68 6 "! 3 ( 1$) % #* 0 _____________________________________________________ 9
6886 !$(! $ 4#0* + )* 6 ______________________________________________________ 10
68 6 !$(! ! # 0"* $(0(! +* " + ! > )* 6 _____________________________________ 10
68>6 !$(! )* ! 0 H + )*//! 0 H #5(# ______________________________ 10
>6 JK _______________________________________________________________________ 11
>686
>68 $* ! G+ 1 #! + ( 1 $# ________________________________________________ 11
>6 6 ! 0, 5 + L! 0, " '( H* % !* +( # ( 0# 0* !(5 _____________________ 11
>6 6 * #+* + ! I! #0 $ !+ + ( $*!(0 6 ___________________________________________ 12
>6>6 $* +* 1 ( $#2 + ( % !* _________________________________________________ 12
>6@6 ($ ( !# <$* *! + # $# =6 ______________________________________________ 12
>6B6 - $$#2 *. ( $ + + $ $ 6 _____________________________________________ 12
>6C6 * $ ! $* #+* + ( 5("* + $ !+ __________________________________________ 13
>6D6 * $ ! $* #+* + ( 5("* + $ !+ %# $(! + _________________________________ 13
>6E6 "( * ($ #%* + * + ( $ !+ ______________________________________________ 13
>68 6 (" #0# " $#* # I#! + * + ( 1 ____________________________________________ 13
>6886 #1 - $$#* +$ $ ___________________________________________________ 14
@6 M _____________________________________________________________________________ 15
@686 * ! $*# $#+ $# ______________________________________________________________ 15
@6 6 * ! % !* '( 0, " $ ( $* &( * + $ !+ _________________________________ 15
@6 6 # #.($#2 "* 5("* + + + _______________________________________________________ 15
@6>6 I'( + +?#$ ______________________________________________________________ 16
@6@6 0# ! G+ 1 $# '( "* + ( $ # #* + 1 # #+* __________________________ 16
@6B6 * !#3 "* $ 5 * ?________________________________________________________________ 16
@6C6 $(0(! $#2 1( $#2 + $ # #* 0I! #"! ____________________________________________ 17
@6D6 !$(! ! 1 $( $# *. ( # % !*_________________________________________________ 17
@6E6 ! .* ( $* *! +* " !* $(!* ________________________________________________ 17
?
@68 6 ,!$(!* *. " 4 0* . $ #* _____________________________________________________ 18
N 8 O ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 8E
9 6 F 9 ___________________________________________________________ 19
9 6 O ________________________________________ 20
9 6 7 ____________________________________________________________ 22
9 6 P 7 N _____________________________________________________ 24
9 6 7 ______________________________________________________________ 30
9 6 P F M ____________________________________________________________ 32
N ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; B
7 ______________________________________________________________________________ 36
9 6 ___________________________________________________________________ 37
9 6 O O _______________________________________________________ 41
9 6 P 7 9 ____________________________________________________________ 42
9 6 P 9 7 ______________________________________________________ 45
9 6 F ___________________________________________________________________ 46
N ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; >E
9 6 Q F ___________________________________________________________________ 50
9 6 F ___________________________________________________________________ 52
9 6 7 F : ___________________________________________________________ 53
9 6 _________________________________________________ 55
9 6O ______________________________________________________ 56
N > O O ;;;;;;;;;;;;;;;;;; @D
9 6 7 ____________________________________________________________ 58
9 6 O O _________________ 59
9 6 O 9 9 ________________________________________________ 60
9 6 O _______________________________________ 63
9 6 N 9 F _______________ 64
9 6 F M ____________________________ 66
N @ ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; ;;;;;;;;;;;;;;;;;;;;; C8
9 6 7 ___________________________________________________________ 71
9 6 F 9 O _____________________________ 72
N B 7 ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; C>
9 6 7 7 ______________________________________________ 75
9 6 7 9 <= 6 <= <= ___________________________ 75
9 6 9 < O = __________ 78
N C J ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; D>
9 6 7 J ______________ 84
7

! # #$# $( * 1$ ( 0* ( ,"#+* " * + *+ '( !! 1 ( $#* 0 /*0 (#!#3+


! +# H* + ! )*& + $,!$(!* + * + ! " *1 #2 $* .! /!( 5 * -
"* +,( & $#$#*
) $# +* (* + ! 0 / * ? + !* $*0 +* .,#$* # %*!($ +* $* ! # *+($$#2 + + * $*"#
" 5 1 *0 # +#.(&
* R* + # 120(! F#" %?$(!* .! +# ,0#$ /* *
*+* *+( 0 + !! + /" * " *6

!* & $#$#* "* #* + , "* $* *$#+* 0($)* + * " * "* !* $( ! 2!* ),


( ,"#+ 1 $# !!* + 0 '( ! !(0 * "* " *"# $( #5 " $ #$ +* /
+'(# # +* 0 / * + 36 % ( !0 # ! $ * !* 0 # * + + 0* !* + !!
" $# !0 # !!* #0"!#$ ( " * * * ) . !* %# * $* #* #+ +6
6 7 9 : " * *. ! 1 ( $#* 0, (#!#3+
86
8686 - !* + * + ( $ 0"* <1 ( $#* + =

86 6 . ( $! #1
#$ $#2 *. ( $ 0"* 0# $* % ! * + # #$# !0
$! #1
#$ +*6

86 6 ! #1
#$ !5
( * + * "* * +
!1.4#$*6

*$ +#0# *
9 8
: ( !# " * !#3+
F 0# S "$#* S # " * !#3+ <$*0*
! &0"!* 0# # : $(#. : * * : ! ! *=6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8
9
* S +
: (! *. ! .* 2 A"$#* A
: ! $$#* ! !# " * !#3+

86>6 *0" $#2 + + * < * + * + . + .#+ 0 *+ +* =

* !#+ $#2 :::S T JT " *. ! 0 #3


6

6
68 (0 $* +#$#* ! <8= +* 1$) 6

.& #%* !#3 ! (0 + % !*


!* 8L
8 L@ / ! L
8 L@

6 6 !#3 ( (0 $* +#$#* ! < = $* 1


20(! 0 #$# !6

,5
# #$6 (+6 * 5
#* *!?
3 #!!*
6 6 (0 $* +#$#* !< = * ! "* $ 5* ?

6>6 !5(* &0"!* $*


% !* '( + "!# 5
0 & + * / !
(* + 0"

6@6 * A 5 #%* : (!* :


* # #%*A 1( $#2 +
(! +* 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
#
6B6 +#$#* !* % !* +( 1
#! *+ ! $*!(0 6

6C6 +#$#* !* % !* + ( $*!(0 *+ ! #! 6


1

6D6 $(0(! $#2 + % !* "* # #%* /+ % !* 5 #%* 6

,5
# > #$6 (+6 * 5
#* *!?
3 #!!*
6E6 *0 +#* # *0 $( !* % !* $ * < =6

68 6 !$(! ( (0 !?
0# *# % !* 6

6886 +#$#* ( $ !+ *. *

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @
68 6 "* % !* +( .! 6

6 9 F F

686
686 !$(! ! G+ +? . &+* +* 1$)

6 6 !$(! ( ++ " # + ! 1$) + $#0# *

,5
# B #$6 (+6 * 5
#* *!?
3 #!!*
6 6 !$(! G+ ( #0 " # + $( !'(# 1$) + ! H*

6>6 . ( 1$) + " 5


* B +? "* #* !1
# +0

6@6 * !0 $* *+ (! 1 *66
( $#2 + ( I0 *

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# C
6B6 0# ! # 0"* $( #+* +* 1$) H* 0 /+? 6

6C6 !$(! !* #5
(# +*$ 0

,5
# D #$6 (+6 * 5
#* *!?
3 #!!*
6D6 !$(! ! # 0"* %#%#+* 0 / H*

6E6 * ! 1$) 0 /
I$(! 6

68 6 "! 3 ( 1$) % #* 0

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# E
6886 !$(! $ 4#0* + )* 6

68 6 !$(! ! # 0"* $(0(! +* " + ! > )* 6

68 6 !$(! ! # 0"* )* #* +($#+* )* 0# (* / 5


( +* 6

68>6 !$(! )* ! 0 H + )*//! 0 H #5


(#

,5
# 8 #$6 (+6 * 5
#* *!?
3 #!!*
>6 JK

>686 $* ! G+ 1
#! + ( 1 $#

>6 6 ! 0, 5 + L! 0, " '( H* % !* +( # ( 0# 0* !(5

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 88
>6 6 * #+* + ! I! #0 $ !+ + ( $*!(0 6

>6>6
>6>6 $* +* 1
( $#2 + ( % !*

>6@6
>6@6 ($ ( !# <$* *! + # $# =6

>6B
>6B6 - $$#2 *. ( $ + +$ $ 6

,5
# 8 #$6 (+6 * 5
#* *!?
3 #!!*
>6C
>6C6 * $ ! $* #+* + ( 5("* + $ !+

>6D
>6D6 * $ ! $* #+* + ( 5("* + $ !+ %# $(! +

>6E
>6E6 "( * ($ #%* + * + ( $ !+

>68
>68 6 (" #0# " $#* # I#! + *+( 1

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8
>688
>6886
886 #1 - $$#* +$ $

,5
# 8> #$6 (+6 * 5
#* *!?
3 #!!*
@6 M
@68
@686 * ! $*# $#+ $#

@6 6 * ! % !* '( 0, " $ ( $* &


( * + $ !+

@6 6 # #.($#2 "* 5("* + + +

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8@
@6>
@6>6 I'( + +?#$

@6@
@6@6 0# ! G+ 1 $# '( "* + ($# #* + 1
# #+*

@6B
@6B6 * !#3 "* $ 5
*?

,5
# 8B #$6 (+6 * 5
#* *!?
3 #!!*
@6C
@6C6 $(0(! $#2 1
( $#2 + $ # #* 0I! #"!

@6D
@6D6 !$(! ! 1 $( $# *. ( # % !*

@6E
@6E6 ! .* ( $* *! +* " !* ?
$(!*

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8C
@68
@68 6 ,!$(!* *. " 4 0* . $ #*

,5
# 8D #$6 (+6 * 5
#* *!?
3 #!!*
N 8 O

9 6 F 9

.# ( ( %* !#.* + .&* / *0. !*


U 5 # * *0# #2 8V6 8
.#$ ! $( * *. ! #'( UF*&F*&8V
8 /
" #* +* ! .* 2 + $)* + ! 2
+ "! 5 ! 0 I$* -( ! + #'(
+ !! ! 5 # U 0.# *0. V6
! *0. U + +* V " !
" #0 )*&6
! $$#* ! $ !+ 8 !( 5 * +!
0 I F 0# ! $$#*
+ ! $( +* + +#,!*5 *
+ "! 5+* "(! *.
! #'(
! !# + "! 5.! +
! $$#* * " F* #3* !
$*0* #$ ! ! *"$#2 /
) .#!# 2!* ! $ #!! U *0.#
!+ V6 5( '( ! !#
+ "! 5.! # $$#2 + ! -* 5
! $$#* +* U V6 (!
! $ !+ $*0.# + $!
U LO V % !#+ " #* +* !
$! 6
! $ !+ $! UW *0# #2 L 6V
" # +#$ '( ! $*!(0
# 5 , ! "* $ & " 5 $*0*
$*0# #2 "* ! % '( !#$ !*
% + +* 6
! $ !+ $! UW *0# #2 L *.6V
" # +#$ '( ! $*!(0
# 5 , !
"* $ &
" 5 $*0*
$*0# #2 "* ! $*. 3 '( !#$ !* $*. +* 6
! $ !+ $! *V
U ( !+* 9#&
* $ * '( ! $* % #* $* 0"!
+ 0, ( 0( $#2 1 #&6
! < ! $$#* = ! $ !+ > @ # 0 I
/ ! $( +* + +#,!*5*
U 1# # *0. V '( + "!# 5 ! $ & U *0. ! !#.*V
$! U *0# #2
#2 V !( 5 * "(! *. ! .* 2 5 5 6
$* # ( $#2 ! $ &U 1
# V "(! *. ! #$* *
(.#$ +*
! " + $) + ! $ & " +($# ! / ! $$#* ! $ !+ > @ + *0#
5 * U *0# #* # V "(! 556
5 (#+ 0 ! $$#* ! 5* > @ / *0# $*0* U9#&
*V "(! 556
* I! #0* "(! *. ! 0# 0* #$* * #* / ! $$#* ! $ !+ > >E
>EX + *0#
5 *U * V "(! *. ! .* 2 $ " 6

! $$#* ! 5* @ + ! 0 IF 0# "(! *. ! #$* * ! 5


#
U *+* !* .* + V " # .* + !* ?(!* /$( "* + ! . + + * 6 # +
"( + + $*!* + 1 * +* ! $ . 3+* ! $$#* ! 5
* !( 5* "(! ! #$* *

! 5
# ! $*!* 5
( * "(!

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8E
(" #0 )*&+ *0# +U + +* V "*+?0* $*0* ! #5
(# 1
#5(

9 6 O

#* +* ! $! T % ,5 " ! F*& + (!#.*


+ .& *6
(! +*.! *. ! #'( UF*&F*& V /$ 0.# ! *0.
U *0# #* V6
! $$#* ! 5* 8 Y / #5 (# +* !
" *$ +#0# * #* " !1* 0 * + $ !+
!# $#2 ) .#!# *0.# $ !+ /"(!
$ " 6
! 5
* #* / 1 *0 +* $!
U O V6
! $$#* ! 5
* > Y> /" *$ + $!
! $ !+ > U !#'(#+ +*V
* "(! <

! = U + +* V
U9 $) V X U !# V U G9 $ ( V U G
$#.*V
* U * * V U * *
*. 3 6V U *0# #2 V U ( !+* 9#& *V
*
U * ! " 5 V /" #* ! $! #$#*66
#$#*
+#0 #* ! )*& " ( 0 H* + 1 ( +
D "( * (.#$ ! "( * ! # $$#2 +
9#! / *!(0 < '(# (" #* #3 '(# + + !
)*& + $,!$(!*= "(! $* ! .* 2 #3 '(# +* + !
2 ( % 3" ! *+ ! )*&6
(5 * $* ! )*& I ! + "(! *.

/ ! $$#* D "( * 6
! $$#* ! 5
*U O V/
#5 ! ( 0 H* + 1 ( + 8 "( * 6
! $$#* ! $ !+ @ # *+(3 $ ! #5 (# 120(! Z9 6 < @X = !( 5* $* ! / (+ + !
$* *! +* + !! * $*"# 1
20(! %4 + ! 5* B @ 6
! $$#* ! 5* + $ !+ @ >E !( 5 * +! 0 I " "(!
*. ! #'( # !, # #* + % !#+ $#2 "$#2 $ !#& # + !#
+ "! 5.! 6 ! *"$#2 #5 $! ! #5 (# +# $$#2 Z *0# #* # " # +#$ ! - $ !
'( + . $( # 5* *0. +* " 1$ ( *" $#2 + .I'( + 6

0.#4 $ #* '( - $ !# 1
* 0 ! (( #* *. $20* # 5 +* ! $*!(0 +
% + +* " !!* / # !# I + ! $( +* + +#,!*5
* " "(! *. !
#'( U & V $ #% ! $ #!! U * 0 & ! ! $$#* ! $ !+ V6 ! $ &

,5
# #$6 (+6 * 5
#* *!?
3 #!!*
! $ & ?(!* $! U V/ ! $( +* % & $! U . ! $$#*
( $*0# #* # + ! !# + "! 5.! VV6 (! 6
(5 * ! $$#* ! $ !+ @ / $!
+ * + !! ! #5 (# 1
20(!

Z < @ZA A
XAA X < @[SA
AX < @X *
X X9 =\
=\O@=
T <9
<9@[SAAX < @X * X X9 =X
=\F@=

#* 1 20(! + %( !% ! % !*
$* "* +# ! $*0# #2 '(
+. " 5 $ + $*0# #* # 6
*" $#2 '( 4 1 * 0(! &$(
-"!#$ ?
86 #!#30* ! 1 ( $#2 !25 #$
" '( & ( 0 $* !
1( $#2 + .I'( + /
1 $# .('( /
+ %( !% ( % !* (& *
6
6 * #+ +* '( ! )*& U + +* V # #"* + "* $ & <$*!(0
/ = " +#0* -$ ! '( ! )*& U *0# #* V + * + ! $ !+ F@ <+* +
# 5 0* ! 1 20(! = * + %( !% ! % !* + ! $*0# #2 # 0" /$( +* @ZVVXVV
X<4 $ !+ $* 5 1$) I0 * -* * 1 20(! = <$* +#$#* ! .I'( +
1* 0 % #$ ! = @ [SVVX <$ !+ $* ! I0 * + 1$ ( 0 / * *0 *
1$) I0 * -* * 1 20(! '( # 5 + !! = " '( .('( ! % !* + @
< *0. + ! $*0# #* # =XX * < *0. + +* ! . + + * ! 5* +
$ !+ > >E=X >E <$*!(0 +! 5* > >E + $# ! W + % =XX 9 < # *
$( !* '( .($ '( + %( !% 9 ! *=\ \O@ <'( ! % !* $* +* 0(! #"!#'(
"* ! 0* * $* "* +# ! % = T <'( (0 ! % !* $* +* . & * !
0# 0 $* +#$#* '( " ! % " * )* " ! $*. 3 = \F@ < ! 0* *
+ $*.* =6
#!#3 +* ! * *! +* + !! * $*"# ! 1 20(! #* %4 + ! 5* B @
! $$#* ! $ !+ @ # *+($# ! #5 (# 1
20(! Z < @ZA A XAAX < @X9#& *X>X9 ==
* * ! # +#$ 0* -$ ! '( # + 0, ! *0# #* # # #5 +* ( ( !+* 1 #&
* % //
.('( ! 5 * *0. +* $*0* 9#& * $*!(0 # * ) !! + + %( !% 9 ! *6
(5 * ( ! $* *! +* + !! * " $*"# ! 1 20(! #* %4 + ! 5 * B @ 6
! $$#* ! $ !+ Y@ # *+(3 $ ! #5 (# 120(! Z < < @T @=XAAX @T @=6
@=6 *
120(! # (#0* -$ ! '( (0 ! 0* * + ! *0# #2 / ! ( !+* 9#& * '( $* # (/ !
* ! " 56 1
( $#2 %# '( ! $ !+ + "!# 5 ( ! * ]^ _ # !5 (
$ !+ ! '( ) $ 1 $# * $* 5 # 5 I % !* 6
+* ! $* *! +* + !! * $*"# ! 1 20(! %4 + ! 5 * YB Y@ 6

" #0 %# + ("! #!! + 5


# *" $*0# #* '( + ? ?

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8
9 6 7

&
* +* ! " $#2 ( + + ! ( " $#2 0, " *1 #* ! ("! #!! 6
86 !#0# ! !? + +#%# #2 6 ! $$#* ! )*& + +* !( 5* +! 0 I
' (" ! $$#2 "$#* +% + $ #% ! $ #!! ? +
+#%# #2 !( 5 * ) 5 !* 0# 0* $* ! )*& *0# #* 6
6 * 5 .* + (. + + * ! )*& + +* ! $$#* ! 5* @ !( 5 * "(!
*. ! .* 2 +! . + ) 0# 9* 0 * !#&! *"$#2 ) 6 #5
! 0# 0* " *$ +#0# * " ! 5 * > Y@ ! )*& *0# #* 6
6 #5 0 H* /$*!* ! )*& + +* 5* "(! *. ! .* 2 *!* +
!! * <. 9* 0 *= / !#& ! $*!* 0 #!!* $! *6 * ! )*& *0# #* ! $$#* ! 5*
8Y #5 ( 0 H* + 1 ( > "( * $*!* + 1 ( 5# $*!* + !! * 0 #!!*
$! * !( 5 * ! $$#* ! 5* > Y> / #5 $*!* + 1 ( 5# "(! *. ! .* 2
6
>6 1 #! ! 0# 0 $ !+ * 5 ! $( * ! $ ! > " #* ! $! 9 / ! .
+ 1 20(! (.#'( ! $( * ! 1 # ! + ! " ! . " #* ! $! !T 6 !
$ !+ > 9> O> F> > /Y> #5 ! 0# 0* " *$ +#0# *6 1#! + !* ?(!* % ,+
0

@6 9* 0 * + $ !+ ! $$#* ! 5* @ >E !( 5* " #* ! .* 2 + $)* + ! 2


" $ , ( 0 I $* -( ! !#& ! *"$#2 ( ! $( +* + +#,!*5 *
U9* 0 * + $ !+ V "(! *. ! #'( * + ," !( 5* + ! $ & 5* ? ! *"$#2
*$ V ++L 00L//1 * 0 * $* ! 0* , ! 1$) 6 (! $ " 6 ! !
5* O@ Y>E ! . + ) 0# "(! *. ( ! $( +* + +#,!*5*
U9* 0 * + $ !+ V #'( * + , 5* ?* V * #$#2 + $#0 ! ?
0.*!*
U 6V "(! 0.# ! $*!* + ! $ !+ @ Y>E " # +#$ '( $* "* + ! ,
+* + 0* , !* (! +* 6

B6 *"# /%# $(! $ !+ " ( *" $#* '( !( 5 * -


"!#$ , ! $$#* ! $ !+
> > .* 2 + $)* + ! 2 + ! 0 I$* -( ! ! 5 # <* 0.#4 "(! +* *. !
#$* * *"# + ! . + ) 0# , + =6 ! $$#* ! 5* > > "(! *. !
#$* * $ # <'( )* ) !! , ! +* ! . + ) 0# , + =6 ! $$#*
! $ !+ > Y> "(! *. ! #$* * *"# ! $$#* ! 5
* + $ !+ > > / 5 6
#5(# 1#5( 0( $20* + . , '( + ! ( % $ !+ $*"# +

$* # ( $#2 " *$ + %# $(! $ !+ + ! #5


(# 0
= ! $ !+ @ $! Z @ @ Z @X
@ @Z@ K@ Z @ / @ ZY@6
ZY@

,5
# #$6 (+6 * 5
#* *!?
3 #!!*
.= F $)* * ! $$#* ! 5
* @ @ /$* ! /
(+ + ! $* *! +* + !! * !
! $$#2 ) >E >E6
>E

C6 $(! ! $*!(0 < !#'(#+ +*= %4 + +*


04*+*
= .#$ +* ! "( * + ! 2 *. !
$ . 3+* + ! $*!(0
! , +*! <$*!* *" $*= !( 5 *
" #* $* ( + +* ! .* 2
+ $)* + ! 2 +! 0 I
$* -( ! '( + "!# 5 "(!
*. ! *"$#2 $(! ! $*0*
0( ! #5 (# 1
#5(

.= .#$ +* ! "( * ! !? '(


+#%#+ ! $*!(0 + ! *!(0
+* + ! $( * *0 ! 1 *0 +
( $ (3 5# " #* ! .* 2
#3
'(# +* + ! 2 / , !*
) $# ! #3
'(# + ) '( *+ !
$*!(0 + " 3 $ + ! %#
! " !! 6

! )*& + +* / 1$ * + # " *. +* ! 1
( $#* 0# *+! 1
20(! # 5 !* + *
! $*0* 0( $* # ( $#2

#$6 (+6 * 5
#* *!?
3 #!!* ,5
#
(5 * " #* !
$! !T %",5
" # ! )*&
*0# #* $!
!* + * ! $*0*
0( ! 1 #5
(
+ ! + $)

"(4 + ) .
5 (#+*
# ($$#* "*+,
$* $* + *
$ !$(! +* " !" 5
* + $*0# #* "* % /$*. 3 $*0* " $ ! #5(# 1
#5(

9 6 P 7 N

1 % 0* (#!#3 ( "*+ * ) 0# + *0# + .! # ,0#$ 6 #*


!T %",5" # ! $ )*& # 4 * -
# # "( + $ ! "(! +* &
- ! . + ) 0# 6

*0. 4 ",5 # $*0* U (0 VV6 .#'( ! $( * ! $ !+ 6 ! 0 ! # "


.! +# ,0#$ " !!* ( +$( $* 04*+*
= (! +* !0 I !#- - 6
.= .#$ ( " $#* % $? * ! . + ) 0# "(! $* ! .* 2 + $)* + ! 2"
'( + "!# 5 ( ( 0 I$* -( !6
$= (! +* ! 0 I" ) - 6

,5
# > #$6 (+6 * 5
#* *!?
3 #!!*
#!#3 +* !* +* I! #0* -$ ! (0 '( ( +/ $( $* ( .! +# ,0#$ ! .* + /
'( " + 0*+#1#$ "* !* '( + "!# 5 ( " '( H . + ) 0#

(! +* *. ! $ &+ "! 5.! U .! +# ,0#$ V 4 0* ,! +# # *"$#* $* '(


$( " 0*+#1
#$ ( .! 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @
*0* 4 * !$ * * $ ! 5
#0* ! " #0 04*+* 0 I !
#- -

0 +# 0 " , ! # " .! /5,1 #$* +# ,0#$* # +#$, +* * '(


0* !" *8+ ! $( ! + . 0* # $* +* !5
( " 5 ( 6 $( +* +
+#,!*5* $ #% . % / ! ! " #0 " 5 ( 6 ! 5(+
$ #% ! $ #!! ) - 6 (! 0#

! " * !
" 5
( 1 -

2 (#!#3 ! #$* *
(.#$ +* ! $ &
5* ( % 3
+# 0# (#+* ! $( +*
+ +#,!*5 * ! $$#*
! 5* > >E + !
)*& *0# #* '(
1( "* 3 2 '(
#* 0 + .#0*
)$ ( $*"# +
!5( $ !+ 6 $
0#

,5
# B #$6 (+6 * 5
#* *!?
3 #!!*
!" * ! " 5
( 1 - 2 $ #% 0* ! *"$#2
& - 6 *0* ) .?0* (.#$ +* ! $( * ! $ !+ !* + &0* !
$*0* ,6

(! *. ! #'( # H*` ! $( +* + +#,!*5


* # H* *. % 0* '( *+* !
$ . 3+* + ( .! $( (.#$ +* ! + $) + ! $( +*6 ! $ * % 0* (
+# 5 0 $* # (#+* "* !* $ 0"* NO 9 / 6

1$ * + ( * & $#$#* " + '( ! .! +# ,0#$ * " 0# $* *$ $(,! !


#0"* '( + . 0* " 5 "* $* $ " * + $*0# #* *. % /$*. 3 ( *
% + +* 6 $* $( $# + . 0* " *$ + + ! #5 (# 0

= (! 0* *. ! .* 2 !#'(#+ +* / # *! ! 2 !* 0* ) ! $ 0"*
*! 0* ! 2 6 F $ 0* !* 0# 0* $* ! .* 2 + +* " ! $ 0"* 9
/"* I! #0* 0* ! .* 2 * ! " 5 ) ! $ 0"* 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# C
.= (! +*.! *. ! .* 2 !#'(#+ +* + ! $ 0"* " + "! 5 ! $( +* +
+#,!*5* - ! $ & *0. + . ,# +#$ !#'(#+ +* / !
, + (.* ! $ #% + ! *"$#2 - "(! 6
$= (! +*.! *. ! .* 2 + +* + ! $ 0"* 9 ! $ & *0. $ 0.# ( !+*
/ ! , (.* ! % #1#$ '( 4 $ #% + ! *"$#2 - 3 "(!
6
+= (! +*.! *. ! .* 2 * ! " 5 + ! $ 0"* ! $ & *0. + . ,# +#$
0 ) # / !, 4 ! 5# ! *"$#2 0 3 "(! /
6
#5(# 1
#5( 0( ( "*$* ! " *$ * 5 (#+* #* 0

" #0 %# +! .! +# ,0#$ ! )*& + $,!$(!* , " *-


#0 + 0 $*0* ! 1
#5(
+ .& *

,5
# D #$6 (+6 * 5
#* *!?
3 #!!*
( 0 &
* " $#2 "*+ 0*
$ 0.# ( " # $# #5 , +*! 1 *0 *
$* 2!* "(! $( !'(# , + ! .! 6
*$ + 0* $ 0.# ! $*!* + 1 * +*
#"* + 1 ( /1* 0 * (04#$*6
= ! $$#* ! 5* > F@ (.#$ !
$( * *. ! 5
* ! +* /"(!
! .* 2 + $)* + ! 2 +! 0 I
$* -( ! '( + "!# 5 "(!
*. (
.= ! $( +* + +#,!*5 * 9* 0 * +
$ !+ "(! *. ! #'( 0
! 5# ! $*!* + 0 5 ( *6

(! *. ! #'( 9( / !,
#!* ! $$#* 5# 0 H* 8 *!*
! $* ! $*0* 0( ! 1
#5( '(

#5
(

#0#! " *$ +#0# * &$( " ! $ !+


@6
@ (5* ! $$#* ! 5 * B 8
"!#$ +* ! $ $ ?#$ +! 1 *0 *
#* 6 5(#+ 0 ! ! 5 *
B F8 5* "!#'( 1 *0 * +
0 +#1 ! #* /!( 5 * "(! !
#'( I0 * " + 1* 0 * (04#$*
! $#1 '( 0( ! , 6 *
&0"!* 0 $*!* O # 9( #!*
5# 0 H* 8 / $*!* (*0,#$*
1* 0 * (04#$* #'( I0 * 5*?
* .#!#+ + * #$#* + $#0 ! ?
0.*!*
6 (! $ " 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# E
9# !0 ! 5 * 8> F8> "!#$ ! 1
*0 * (04#$* #* + 0*+* '( )* !
" # $# + ( .! +# ,0#$ ,$*0* 0( .&*

" # + $* 1 #5
( $#2 ( +"*+,) $ !
$* (! # +#%#+( ! * * ! '( % $ #
$* 2!* "(! *. ! .* 2 + !# + "! 5.!
* " 0 % $*0* " !
!#'(#+ +*6
*
. % $#2 $ + % 3'( ( +# 5 + * * !*
0*+#1 #'( ! )*& *0# #* - #
) - " !!* + .
(.#$ ! $( * $( !'(# "( * + ! .!
< - $ " * !* .* * + !# + "! 5.! = /"(!
! .* 2 + $)* + ! 2 + ! 0 I$* -( ! '(
+ "!# 5 ! 5 # ! *"$#2 6

9 6 7

* 5 (1 20(! $* # *0# #* -$ ! ! " *% ) 0# " %# '( " *


* (* #3+ "( + '( #4 +*!* * * ! * !#0# (
+* ! )*& + $,!$(!* "* !!* )* % 0* ( 1 *0
#0"! + 0# #0#3 # 5*
= #0 * *$(! ! $*!(0 5
I !* 04*+* %# *
#* 0 6
.= 5( +* ( $*0 #* ! $ !+ 6 .#'( !
$( * +#$) $ !+ $ #.# " #*
%*!% ! $ !+ / .* 2 + $)* ! 5 #
6 $! ^ 7_
F O

6
" # +

0*0 *
! '(# (" #* + $) % ,(
" '( H* #, 5 (!* *& * '( + "! 5 , !
$*0 #* ! "* ! $( * *. ! $ !+ 6
$= $ * ! $$#* ! 5* + # 5 * +
+* + $# @ F>E !( 5
* +! 0 I $ # % #1 #'( '( ! $ #!!
/' 4 + ) .#!# + 6 (! 6

,5
# #$6 (+6 * 5
#* *!?
3 #!!*
+= ( * ! $$#* ! 5
* '( '(# "* 5 + $# @ Y>E "(! +! 0 I
$ # $ #% ! $ #!! !( 5 * "(! 6

* I! #0* + ! 0 IF 0# !#& $ # $ # & % #1#'( '( ! $ #!! * 5


)*& /$* #+* + $ !+ .!*'( + 4 $ #% + ! $ & * H " + "* 5 !
)*&"( + # ? !* + # *+($# ( $* H !, 0# # !* (( #* + )*&
*&
+ $,!$(!* ) .#!# I #$ 0 ! $ #!! 0 6

# + $#+ # 5 ( $* H $ #* +% # ! '( - $ ! * "*+, $(" ! $! % #


"* !5 I 0* #%* ( +! *!%#+ "* !* * + . ,5( + !(5 5 (* ( $! % / !
0 * $( +* ! $ # 6 (! 6 ! $( +* + +#,!*5* * 1 # 0 $* H %( !%
$ #.# ($! % /"(! 6 )* " ( . $$ + ! $ !+ '( " * 5 #2/% '(
($ + 6
!#0# ( $* H #0"! 0 "(! $ # # & +! 0 I
F 0# /!( 5
* # *+(3$ ($! % "(! 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# 8
9 6 P F M

$* $!(# " #0 & $#$#* " *$ + 0* (#!#3 56 +0 ! '( " #


+ ( )*& + *0# + I "*+ 0* $$ + + 1 * 0 # 0 +# ! +# # )*& +
( * 5 # * / * *! + *0# #* 6
= *8 ( ( % )*& ! !#.* + . &* /+ *0# ! U IVV6

.= * * #$#* ( % )*& / *0. + ! # #$#* + !#.* + .&


* + $# + !
+ *+ ! + 0, )*& 6 (! *. ! #'( U IV / ! ) ( ( % "* #$#2
" #* +* ! .* 2 #3
'(# +* + ! 2 ( % 3 )? *! !*6

$= * ( $ ,(! $ + ! )*& I6 #!#3 ! ) 0# #.(&*6


) 0# ! *1 $ ( % # + ++ ! #% !#& ! 0, ! 5 + 6 * &0"!* ( +
$$ + ) 0# 0 +# 04*+*
! 0 I SF 0# S #.(&
*
*. ( " $#* % $? * + ! 0 IF 0# .* 2 + $)* #.(&* *
(! +* *. ! #$* * #.(& *+! . + ) 0# ,+ 6
$( !'(# + !* $ * + "! 5 ,! #5 (# . + ) 0#

+= *> ! $$#* ! $ !+ + ! )*& I !( 5


* "(! *. ! *"$#2 #!* + *0.
/! 5
# 0 76

= *@ 5 / - + ! $ ,5 (!* ( , '( $(. .( " +! " !! !


)*& I6 !!* (.#'( ! $( * / ! .* +
# 1 #* * ! ! +* + $)* + ! $ , 5 (!* !( 5
* $* !
$( * $* % #+* ( 1 ! $) 5 + +* "( ) $#
.&* /!( 5* ) $# ! + $) 6
1
= * B ( ?(!* ! $( +* + ! I6 ! ) 0# #.(&
* ! $$#*

8 + "! 5 , ! $( +* + +#,!*5
*9 6 8 !#& !

,5
# #$6 (+6 * 5
#* *!?
3 #!!*
#"* + ! '( ! 5 + /!( 5 * "(! 6 " $ ! $( +* + +#,!*5* %
8 0 5 ! #"* + 9( " * $ 0.# ! 0 H* "* + 1$ * D "( * 6 !
, +) $ #. O !( 5* "(! 6

0(/ " *. .! '( 5 '(


&( ! ?(!* " $( + !*
! $ ,(! 6 #* $* ! $( *
*. ! ! / , ! )
( "* #$#2 + $( + #
$ #* %( !% ! $( +* +
+#,!*5* % 8
" )$ !* &( '(
$* "* + 6

5
= * C % 3 & ( +* !
?(!* 5 (* #5 ! (
$*!* + 1 * +**6 !!*
(.#$ ! $( * *. ( * +
!* .* + + ! +#.(& * #!* +
*0. !( 5 * .* 2 + $)* /+ ! 0 I $* -( ! '( + "!# 5 ! 5
#
6 ! $( +* + +#,!*5 * '( " $ ! $$#* ! #'( !6 +!
!# + "! 5.! *!* ! 5 # ! $*!* + 1
* +* '( 0, ! 5 ( 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
#
)= *D 0# +* $* ! 1 * 0 * + ! $ ,(! " 0* ! " 0, #0"* (#!#3
)#" %?$(!* " $$ + ,"#+ 0 !
)*& + $,!$(!*6
86 ! ) 0# #.(&* "(! *. !
*"$#2
- 4 -# <( * *
#"* + (*1 * 0 '( + =6 % 3
! $$#* + ! $( * $* %#
( " '( H $ (3 5# +#.(& $* !!
( $ 5 (!* +* + +* !( 5 * (! !
2 6 .#'( ! $( * *. ( * + !*
.* + + ! (*1 * 0 !( 5 * .* 2 + $)* 6 .#'( ! $( * # 0 +# 0
0, . & * /.* 2 + $)* $ # "# ! *" $#2 ( % 30,6 ? +,
$ ,5 (!* +* + # , ! *0. + ! )*& + $,!$(!* $ + #* 0 6
6 .#'( ! $( * *. ! " #0 $ ,5 (!* !( 5*
.* 2 + $)* ## 6 ! " $#*
.# * + * + ! $ , 5 (!* $ #. O
6 #5
(# +* ! " *$ +#0# *
#* ! 5( +* $ ,5 (!* $ #.
/ O !
$ $ ,5(!*6 9# !0 #5 ! ( $*!* +
1* +* $ + $ ,5 (!* #5(# +* ! 4$ #$
" +#+ " ! 1$ *6

6 #5
)#" %?$(!*
$ + (* +
!*
$ ,5 (!* 6
(! *.
( * + !*
.* + + ! " #0 $ ,5 (!* + ! 0 I $* -( !
! 5 # 56 6 ! $( +* + +#,!*5 *
56 , # $(! $ #% ! *"$#2 (5 +
+*$(0 * ! $ & $ #. ! 1 $# +
$ !+ 0 ! " *"( "* - $ ! 8 !,
* ! $$#* ( !(5 + +*$(0 * ! 5 #
+ +* !( 5
* "(! *. ! #'( (/ ! $( +* + +#,!*5*+
# 1 * 0 $#2 + " !! $ #.# 5 + * + $*0# #* # 6 (! $ " 6 $ " 6
5(# ! " *$ +#0# * #* " !* * * $ ,5(!* 6 # 1 * 0 $#2 + " !!
" ! 5 ( +* $ #.# 5 +* " !* $,!$(!* /" ! $ * .! +# ,0#$
$* (0 + " 5* 6

,5
# > #$6 (+6 * 5
#* *!?
3 #!!*
>6 (. $ + ( * + * )#" %?$(!* + . !! % !* ! )*& '( 1 ( * %# $(! +
!* $ ,5 (!* 6 * )* $ # 0* %*!% ! )*& # $#" ! + $# ! )*&
I6 !!* * 0, '( 5 (# *+* ! " *$ +#0# * #* + + +#.(& !
$ ,5 (!* + ! ( 1 * 0 * + $*!* + 1 * +* ) "!#$ ! ! )#" %?$(!* ) $# ! )*&
I6 % & '( 2!* !* ) ,( % 3 !( 5 * 1
*0 *$# + ! )#" %?$(!*
I $*"# , *+ ! )*& + $,!$(!* !*6 0* " #0 * (.#$ ! $( * ! )*&
+ +* "* &0"!* ! $ !+ 8 !( 5 * ) 0# &3 3 ! 5
# ! '(
+ + ! 1 * 0 * + $( +* # -* I6 )#" %?$(!* ) $# ! )*&
I6 ( 5 * $*"# 1
*0 ! )*& *0# #* / (0 ! $*0* 0(
! 1 #5( + .& *6

@6 $* $!(# ! $ ,(! '( + ? ?

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @
( +* .! $ )#" %?$(!* $* ! * )*& + * + ( !#.* + .&
*
$*0* ! $ * + 4 & $#$#* "* 4#$ 0 & * *$(! !5( . + !
% + - $ ! $*0* "* &0"!* / * * $ # ! #'( $* ! *0. +
! )*& ! . + +* # !* $ . 3+* + 1#! /$*!(0 $! * , ! )*&
# $#" ! * I6 # ?!* + % / ! 0 I ' " /
+ ) .#!# ! $ #!! '( $ $* % # 6

*+,% /$*0" ( & $#$#* .# +* ! $)#%* 8 5


# * *0# #2 6-
!

(*0 #3$#2 + ! *" $#* $* .! '(# '( ! " * ! "* .! "* !


$* .#!#+ +( 0" +1 # " %# 0 ! 04*+* + $*+#1 #$ $#2 (#!#3 "* $ + ( * + !*
# 0 +0# # #%* /$* .! '( "* +, 1( $#* 0# * + 0 ! # 0 +
$*+#1
#$ $#2 " ( "! + $( +. , +# # * ! (#!#3+* " ( !# - + !*
?$(!* + # % #* " * ! % 3+ . , ! $#* +* $* 4!6

*+* ! + $( +. +# H +* . & * $# * " ,0 * '( ! " 0# $(0"!# $* !*


'( #0# * + # 1 * 0 $#2 '( *!#$# !* (( #* + $# +# H +* + ! 1 * 0 '( $(0"!
$* !* +#1 *.& #%* + ! $* .#!#+ + &
( " 0 0 ! $ #+ + " $?
1#$
+ ! 0" / + 0, $(. ! $# $( $# " $# ! /!* $ * # +#%#+( ! '( "( +
" 6 * 3
2 ( ! + $( ! ($ ( " # $#" ! + ( # 0 $* .! '(
" 0# # ,5 # 1* 0 $#2 2" #0 / ! % 6 " # $#"#* '( + . $( " +# H
( ! + $( ! $#!! 3+ ! 0# 0* # " + + %# ! #+* $*0I 6 !
" # $#" ! $ $ ?#$ '( + . "* ( ! + $( 0*

#.#!#+ +6: K( " 0#


9! - 5 5 ( % $! #1 #$ $#* * + !! 6
+ $( + $! #1 #$ $#2 6: . $! #1#$ +* + $( +* $* ! * 0 $* .! 6
'(#3$#2 6: . .! $ (.+#%# #* " $ + ( * + !* 5("* / (.5("* '(
$* 1* 0 !* +* 1 # $# * 6
! #+ + ! + $ #"$#* 6: . - "!#$ $! 0 ! ?(!* + $ + ( + ! $( '( !*
# 5 6

,5
# B #$6 (+6 * 5
#* *!?
3 #!!*
9 6

$* # ( $#2 " ( ! + $( ,+ " 0" $*0 $# ! 0 +# '(


%# ,+ 0*+ !* " + *!! ( * & $#$#* 6 0" #0 ! #5
(# ",5
# /!( 5
* . (
( %* !#.* + .&
* / $*"# ! "! ( )*& + $,!$(!* " # + ! $ !+ 6

Plan de Cuentas Plan de Cuentas

1.0.00.00.000 A CTIV O 1.1.03.00.000 ACTIVO REALIZABLE


1.1.00.00.000 ACTIVO CORRIENTE: 1.1.03.01.000 ALMACEN CENTRAL
1.1.01.00.000 ACTIVO DISPONIBLE: 1.1.03.01.001 Inventario de Mercadera
1.1.01.01.000 CAJA : 1.1.04.00.000 ACTIVO DIFERIDO DE C.P.
1.1.01.01.001 Caja Moneda Nacional 1.1.04.01.000 GASTOS PAGADOS POR ANTICIPADO
1.1.01.01.002 Caja Moneda Extranjera 1.1.04.01.001 Seguros Anticipados
1.1.01.02.000 FONDO FIJO: 1.1.04.01.002 Anticipo I.U.E. - Compensar I.T.
1.1.01.02.001 Caja Chica 1.1.04.01.003 Suscripciones Anticipadas
1.1.01.03.000 BANCOS: 1.1.04.01.004 Promocin y Publicidad Anticipada
1.1.01.03.001 Banco Santa Cruz Cta. Cte. M/N 1.1.04.01.005 Alquileres Pagados por Anticipado
1.1.01.03.002 Banco Santa Cruz Cta. Cte. M/E 1.1.04.01.006 Comisiones Pagadas por Anticipado
1.1.01.04.000 CAJAS DE AHORRO
1.1.04.01.007 Intereses pagados por Anticipado
1.1.01.04.001 Banco Santa Cruz M/N Ahorros
1.2.00.00.000 ACTIVO NO CORRIENTE
1.1.01.04.002 Banco Santa Cruz M/E Ahorros
1.2.01.00.000 BIENES DE USO
1.1.02.00.000 ACTIVO EXIGIBLE:
1.2.01.01.000 TERRENOS
1.1.02.01.000 CUENTAS POR COBRAR
1.2.01.01.001 Terrenos
1.1.02.01.001 Cuentas por Cobrar - Clientes M/N
1.1.02.01.002 Cuentas por Cobrar - Clientes M/E 1.2.01.02.000 EDIFICIOS
1.1.02.02.000 DOCUMENTOS POR COBRAR 1.2.01.02.001 Edificios
1.1.02.02.001 Documentos por Cobrar - Clientes M/N 1.2.01.02.002 Depreciacin Acumul. Edificios
1.1.02.02.002 Documentos por Cobrar - Clientes M/E 1.2.01.03.000 MUEBLES Y ENSERES
1.1.02.03.000 CUENTAS POR COBRAR - EMPLEADOS 1.2.01.03.001 Muebles y Enseres
1.1.02.03.001 Anticipo de Sueldos M/N 1.2.01.03.002 Depreciacin Acumul. Muebles y Enseres
1.1.02.03.002 Anticipo de Sueldos M/E 1.2.01.04.000 VEHICULOS
1.1.02.03.003 Fondos a Rendir - M/N 1.2.01.04.001 Vehculos
1.1.02.03.004 Fondos a Rendir - M/E 1.2.01.04.002 Depreciacin Acumul. Vehculos
1.1.02.03.005 Prstamos por Cobrar - M/N 1.2.01.05.000 EQUIPO DE COMPUTACION
1.1.02.03.006 Prstamos por Cobrar - M/E 1.2.01.05.001 Equipo de Computacin
1.1.02.04.000 TRIBUTOS FISCALES 1.2.01.05.002 Depreciacin Acumul. Equipo Computac.
1.1.02.04.001 Crdito Fiscal I.V.A. 1.2.01.06.000 MAQUINARIA Y EQUIPO
1.1.02.04.002 Crdito Fiscal I.V.A. por Compensar 1.2.01.06.001 Maquinaria y Equipo
1.1.02.05.000 DEUDORES VARIOS 1.2.01.06.002 Depreciacin Acumul. Maq. y Equipo
1.1.02.05.001 Alquileres por Cobrar- M/N
1.2.01.07.000 HERRAMIENTAS
1.1.02.05.002 Alquileres por Cobrar - M/E
1.2.01.07.001 Herramientas
1.1.02.05.003 Comisiones sobre Ventas
1.2.01.07.002 Depreciacin Acumul. Herramientas
1.1.02.05.004 Intereses por Cobrar - M/N
1.2.01.08.000 MEJORAS
1.1.02.05.005 Intereses por Cobrar - M/E
1.1.02.06.000 DEUDORES C/CARGO CTA. 1.2.01.08.001 Mejoras
1.1.02.06.001 Anticipo a Proveedores - M/N 1.2.01.08.002 Depreciacin Acumul. Mejoras
1.1.02.06.002 Anticipo a Proveedores - M/E 1.2.01.09.000 OBRAS EN CONSTRUCCION
1.1.02.06.003 Anticipo a Contratistas - M/N 1.2.01.09.001 Obras en Construccin
1.1.02.06.004 Anticipo a Contratistas - M/E 1.2.02.00.000 ACTIVO TRANSITORIO
1.1.02.09.000 PREVISION P/CTAS. INCOBRABLES 1.2.02.01.000 MERCADERIA EN TRANSITO
1.1.02.09.001 Cuentas Incobrables - Clientes 1.2.02.01.001 Compras Locales
1.1.02.09.002 Cuentas Incobrables - Proveedores 1.2.02.01.002 Compras del Exterior

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# C
Plan de Cuentas Plan de Cuentas

1.2.03.00.000 INVERSIONES 2.1.01.05.000 OBLIGACIONES CON EL PERSONAL


1.2.03.01.000 INVERSIONES PERMANENTES 2.1.01.05.001 Sueldos y Salarios por Pagar
1.2.03.01.001 Acciones Telefnicas - COTAS LTDA.
2.1.01.05.002 Aguinaldos por Pagar
1.2.03.01.002 Aportaciones - SAGUAPAC
2.1.01.05.003 Finiquitos por Pagar
1.2.03.01.003 Aportaciones - CRE
1.2.04.00.000 ACTIVO DIFERIDO DE L.P.
2.1.01.05.004 Subsidios por Pagar
1.2.04.01.000 GASTOS PAGADOS POR ANTICIPADO 2.1.01.05.005 Vacaciones por Pagar
1.2.04.01.001 Terrenos p/futuras construcciones 2.1.01.06.000 TRIBUTOS FISCALES
1.2.04.01.002 Seguros Anticipados 2.1.01.06.001 Dbito Fiscal I.V.A.
1.2.04.01.003 Suscripciones Anticipadas 2.1.01.06.002 Impuesto a las Transac. por Pagar
1.2.04.01.004 Publicidad y Promocin Anticipada 2.1.01.06.003 Impuesto a la Utilidad de Empresas
1.2.04.01.008 Gastos de Organizacin 2.1.01.06.004 Patente Municipal
2.0.00.00.000 P AS IV O 2.1.01.06.005 Impuesto a la Propiedad de Bienes
2.1.00.00.000 PASIVO CORRIENTE 2.1.01.07.000 INGRESOS COBRADOS POR ANTICIPADO
2.1.01.00.000 PASIVO EXIGIBLE C.P. 2.1.01.07.001 Alquileres cobrados por Anticipado
2.1.01.01.000 CUENTAS POR PAGAR
2.1.01.07.002 Ventas cobradas por Anticipado
2.1.01.01.001 Proveedores M/N
2.1.01.07.003 Comisiones Cob. por Anticipado
2.1.01.01.002 Proveedores M/E
2.1.01.07.004 Intereses Cob. por Anticipado
2.1.01.02.000 SERVICIOS BASICOS
2.1.01.02.001 Telfono Fijo - COTAS LTDA. 2.1.01.08.000 ACREEDORES VARIOS
2.1.01.02.002 Agua potable - SAGUAPAC 2.1.01.08.001 Servicio de Vigilancia
2.1.01.02.003 Energa Elctrica - CRE 2.1.01.08.002 Honorarios Profesionales
2.1.01.02.004 Conferencias - ENTEL 2.1.01.09.000 PROVISIONES DE GESTION
2.1.01.03.000 OBLIGACIONES CON INSTITUC. FINANCIERAS 2.1.01.09.001 Provisin Aguinaldo de Navidad
2.1.01.03.001 Crdito por Pagar 2.1.01.09.002 Prima Anual
2.1.01.03.002 Intereses por Pagar 2.1.01.09.003 Provisin Ctas. Pendientes
2.1.01.03.003 Comisiones bancarias por pagar 2.2.00.00.000 PASIVO NO CORRIENTE
2.1.01.03.004 Avance en Cta. CTe. 2.2.01.00.000 PASIVO EXIGIBLE L.P.
2.1.01.03.005 Sobregiros Bancarios
2.2.01.01.000 OBLIGACIONES CON INSTITUC. FINANCIERAS
2.1.01.04.000 APORTES Y RETENCIONES POR PAGAR
2.2.01.01.001 Crditos por Pagar
2.1.01.04.001 Administradoras Fondos de Pensiones
2.2.01.01.002 Comisiones Bancarias por Pagar
2.1.01.04.002 Seguridad Social
2.1.01.04.003 Provivienda 2.2.01.01.003 Intereses por Pagar
2.1.01.04.004 RC-IVA a Dependientes 2.2.01.02.000 PROVISIONES Y PREVISIONES
2.1.01.04.005 RC-IVA a Terceros 2.2.01.02.001 Provisin para Indemnizaciones
2.1.01.04.006 I.V.A. a Terceros 2.2.01.02.002 Previsin p/ctas. Incobrables
2.1.01.04.007 I.U.E. a Terceros 2.2.01.02.003 Amortizacin Gtos. de Organizacin

,5
# D #$6 (+6 * 5
#* *!?
3 #!!*
Plan de Cuentas Plan de Cuentas
3.0.00.00.000 PATRIMONIO NETO
5.0.00.00.000 CUENTAS DE EGRESOS:
3.1.00.00.000 CAPITAL
5.1.00.00.000 EGRESOS OPERATIVOS Y ADMINISTRATIVOS
3.1.01.00.000 CAPITAL SOCIAL
3.1.01.01.000 CAPITAL PROPIETARIO 5.1.01.00.000 EGRESOS OPERATIVOS
3.1.01.01.001 Aportes de Capital - Socio A 5.1.01.01.000 COSTO DE VENTA
3.1.02.00.000 AJUSTE GLOBAL DEL PATRIMONIO 5.1.01.01.001 Costo de Mercadera Vendida
3.1.02.01.000 AJUSTES AL PATRIMONIO 5.1.01.01.002 Devoluciones sobre Compras
3.1.02.01.001 Ajuste Global del Patrimonio 5.1.01.01.003 Comisiones sobre ventas
3.1.03.00.000 RESERVAS 5.1.01.01.004 Reposicin sobre Ventas
3.1.03.01.000 RESERVA LEGAL 5.1.02.00.000 EGRESOS ADMINISTRATIVOS
3.1.03.02.000 RESERVA VOLUNTARIA
5.1.02.01.000 GASTOS DE PERSONAL
3.1.03.03.000 RESERVA P/REVALUO TEC. BIENES DE USO
5.1.02.01.001 Sueldos y Salarios Pagados
3.1.04.00.000 RESULTADOS
3.1.04.01.000 RESULTADOS ACUMULADOS 5.1.02.01.002 Aguinaldos Pagados
3.1.04.01.001 Resultados Acumul. Gestiones Anteriores 5.1.02.01.003 Gastos por Indemnizacin
3.1.04.01.002 Ajustes Gestiones Anteriores 5.1.02.01.004 Gastos por Desahucios Pagados
3.1.04.02.000 UTILIDADES A DISTRIBUIR 5.1.02.01.005 Gastos por Vacaciones Pagadas
3.1.04.02.001 Utilidades a Distribuir 5.1.02.01.006 Gastos por Bonificaciones y Premios
3.1.04.03.000 UTILIDAD DE GESTION 5.1.02.01.007 Gastos por Capacitacin al Personal
3.1.04.03.001 Utilidad Neta de Gestin 5.1.02.01.008 Gastos por Pasajes y Viticos
3.1.04.04.000 PERDIDA DE GESTION
5.1.02.01.009 Gastos por Transporte
3.1.04.04.001 Prdida Neta de Gestin
5.1.02.01.010 Alimentacin al Personal
4.0.00.00.000 CUENTAS DE INGRESOS
4.1.00.00.000 INGRESOS 5.1.02.01.011 Agasajos al Personal
4.1.01.00.000 INGRESOS OPERATIVOS 5.1.02.02.000 CARGAS SOCIALES
4.1.01.01.000 VENTAS 5.1.02.02.001 Aportes Caja Nal.de Salud
4.1.01.01.001 Ventas De Repuestos 5.1.02.02.002 Aportes AFP's sobre riesgos
4.1.01.01.002 Devoluciones sobre Ventas 5.1.02.02.003 Aportes Pro-Vivienda
4.1.01.01.003 Descuentos sobre Ventas 5.1.02.02.004 Aportes INFOCAL
4.1.01.01.004 Sobrantes en Ventas 5.1.02.02.005 Retenciones Aportes RC-IVA Dependientes
4.1.01.01.005 Productos en Promocin
5.1.02.02.006 Aportes Varios
4.1.01.01.006 Intereses Ganados
5.1.02.03.000 OTRAS CARGAS SOCIALES
4.1.01.01.008 Otros Ingresos Operativos
4.1.01.01.007 Diferencia de Cambio 5.1.02.03.001 Subsidio Pre-Natal
4.1.01.02.000 AJUSTE P/INFLAC. Y TENEN. DE BIENES 5.1.02.03.002 Subsidio de Natalidad
4.1.01.02.001 Ajuste p/inflac. y Tenen. de Bienes 5.1.02.03.003 Subsidio de Lactancia
4.1.01.02.002 Ajuste Valores Monetarios 5.1.02.03.004 Subsidio de Sepelio
4.1.02.00.000 INGRESOS NO OPERATIVOS 5.1.02.03.005 Otros Subsidios
4.1.02.01.000 INGRESOS VARIOS 5.1.02.04.000 PAGO DE TRIBUTOS FISCALES
4.1.02.01.001 Alquileres Ganados 5.1.02.04.001 Impuesto a la Propiedad Bien Inmueb.
4.1.02.01.002 Comisiones Ganadas
5.1.02.04.002 Impuestos Municipales
4.1.02.01.003 Intereses Ganados
5.1.02.04.003 Impuesto al Valor Agregado
4.1.02.01.004 Ganancia en Vta. de Activo Fijo
4.1.02.01.005 Multas Disciplinarias 5.1.02.04.004 Impuesto a las Transacciones
4.1.02.01.006 Diferencias en Inventarios 5.1.02.04.005 Impuesto a la Utilidad de Empresas
4.1.02.01.007 Sobrantes en caja 5.1.02.04.006 Gastos por Multas y Recargos
4.1.02.01.099
#$6 (+6 Otros *5 Ingresos
#* *!? No3Operativos
#!!* 5.1.02.04.007 Otros Impuestos ,5
# E
Plan de Cuentas
Plan de Cuentas
5.1.02.06.000 GASTOS FINANCIEROS
5.1.02.06.001 Gastos por Chequera
5.1.02.05.000 GASTOS GENERALES
5.1.02.06.002 Gastos por Visacin Cheques
5.1.02.05.001 Servicios de Refrigerios 5.1.02.06.003 Comisiones Bancarias
5.1.02.05.002 Energa Elctrica 5.1.02.06.004 Intereses Bancarios
5.1.02.05.003 Servicios de Agua Potable 5.1.02.06.005 Gastos de Formularios
5.1.02.06.006 Comisiones Tarjetas de Crdito
5.1.02.05.004 Telecomunicaciones e Internet 5.1.02.06.007 Comisiones Red Enlace
5.1.02.05.005 Servicios de Imprenta y Empaste 5.1.02.06.008 Mantenimiento Ctas. Ctes.
5.1.02.05.006 Combustibles y Lubricantes 5.1.02.06.009 Intereses por Sobregiro Ctas. Ctes.
5.1.02.06.010 Intereses Penales
5.1.02.05.007 Servicios de Courrier y Correos 5.1.02.06.011 Intereses por Prstamo Propietario
5.1.02.05.008 Servicios de Fletes y Transporte 5.1.02.06.012 Intereses a Particulares
5.1.02.05.009 Servicios de Formularios 5.1.02.06.013 Faltante en Caja
5.1.02.06.099 Otros Gastos Financieros
5.1.02.05.010 Servicios Fotocopias y Anillado
5.1.02.07.000 DEPRECIACION BIENES DE USO
5.1.02.05.011 Servicios Legales, Notariales y Judicial 5.1.02.07.001 Depreciacin Edificios
5.1.02.05.012 Gastos de Representacin 5.1.02.07.002 Depreciacin Muebles y Enseres
5.1.02.05.013 Suscripciones y Afiliaciones 5.1.02.07.003 Depreciacin Vehculos
5.1.02.07.004 Depreciacin Equipo Computacin
5.1.02.05.014 Material de Escritorio 5.1.02.07.005 Depreciacin Maquinaria y Equipo
5.1.02.05.015 Material de Limpieza y Aseo 5.1.02.07.006 Depreciacin Herramientas
5.1.02.05.016 Botiqun Primeros Auxilios 5.1.02.07.007 Depreciacin Mejoras
5.1.02.08.000 MANTENIMIENTO Y REPARACIONES
5.1.02.05.017 Seguros Pagados
5.1.02.08.001 Mantto. y Reparacin Inmuebles
5.1.02.05.018 Seguridad y Vigilancia 5.1.02.08.002 Mantto. y Reparac. Muebles y Enseres
5.1.02.05.019 Promocin y Publicidad 5.1.02.08.003 Mantto. y Reparac. Vehculos
5.1.02.05.020 Material de Computacin 5.1.02.08.004 Mantto. y Reparac. Equipo Computacin
5.1.02.08.005 Mantto. y Reparac. Maquinaria y Equipo
5.1.02.05.021 Alimentacin al Personal 5.1.02.08.006 Mantto. y Reparac. Herramientas
5.1.02.05.022 Mantenimiento Elctrico 5.1.02.09.000 GASTOS NO DEDUCIBLES
5.1.02.05.023 Uniformes de Empleados 5.1.02.09.001 Multas y Accesorios
5.1.02.09.002 Donaciones Varias
5.1.02.05.024 Ropa de Trabajo
5.1.02.09.003 Depreciacin Bienes de Uso
5.1.02.05.025 Viticos 5.1.03.00.000 PERDIDA DE CAPITAL
5.1.02.05.026 Gastos de Viaje 5.1.03.01.000 BAJA BIENES DE USO
5.1.02.05.027 Repuestos y Accesorios Vehculos 5.1.03.01.001 Bienes en Mal Estado
5.1.03.01.002 Bienes Reemplazados
5.1.02.05.028 Repuestos y Acc. Equipo Computac. 5.1.03.01.003 Prdida en Vta. Bienes de Uso
5.1.02.05.029 Servicios de Limpieza 5.1.04.00.000 PREVISIONES Y PROVISIONES
5.1.02.05.030 Licencias y similares 5.1.04.01.000 PROVISIONES
5.1.04.01.001 Castigo Amortiz. Gastos de Organiz.
5.1.02.05.031 Tasas Regulacin
5.1.04.02.000 PREVISIONES
5.1.02.05.032 Alquileres Pagados 5.1.04.02.001 Castigo Previsin Ctas. Incobrables
5.1.02.05.033 Gastos Navideos 5.1.05.00.000 PERDIDA EN DIFERENCIA CAMBIO
5.1.02.05.034 Aportes a Instituciones 5.1.05.01.000 DIFERENCIA DE CAMBIO
5.1.05.01.001 Ajuste Correcciones Valores Monetarios
5.1.02.05.098 Ajuste Gastos Gestiones Anteriores 5.1.05.01.002 Ajuste por Inflac. y Tenen. de Bienes
5.1.02.05.099 Otros Gastos 5.1.06.00.000 OTROS EGRESOS NO OPERATIVOS

,5
# > #$6 (+6 * 5
#* *!?
3 #!!*
% 3$*"# +* ! #* ! + $( )5 ! + $( $#* ( 0" + $( +* (
$ #+ + 6 ( 5 * *0. ! ",5
# $*0* U ! + $( V6 O( + ! !#.* + .&
*
0.#4 $*0* ! + $( 6

9 6 O O

$* # ( $#2 % 0* ! .* ( "! #!! +* + 5# /$* *! !* 5 * /O *


5 +* ! 0" 6 !!* " %# 0 + . ,$* $* + 3 !0 &
* + *+
! *"$#* " +#+ +( ! ,$ #$ 86
8

.# ( ( %* !#.* + .& * /5( + !* $* ! *0. + & +# # 6 ! F*&8 (.#'( !


$( * ! $ !+ 6
.# ! !#.* + .& * + *0# +* ! + $( ! *+* ! 5* $* # +* ("! +
$( !( 5* / # ! F*&8 + (!#.* + .& * & +# # 6 *0. ! F*&8
$*0* ! + $( 6
# ! !#.* + . & * ! + $( 6
.#'( ! $( * ! $ !+ + ! )*& ! + $( 6 $! ! * $ +* !( 5 *
! $$#* > /$ 4 ?(!* $* 1 *0 *+1 ( /$*!* 5( *6 .#'( ! $( * !
$ !+ B # *+(3 $ ! #5 (# 1
20(! Z < BXV UX B= "(! 6 *!% !
$ !+ B '( $* # ! 1
20(! /$* ! / (+ + ! $* *! +* + !! * $*"# ! 1 20(! )
! I! #0 $ !+ '( $* # ( $2+#5* + ! "! + $( (.#$ +* ! #3'(# + 6

! ! 5* B @ / #5 ! ! *0. U 2+#5 *V66 (!


*V 6 * 04*+* 1,$#! "
)$ * < + 0, + ! / " +#+* % + = "(! *. ! $ &
( +* + *0. # (+ ! - 0* (" #* #3 '(# +* + ! " !! # *+($#
+# $ 0 )?! *0. + ! 5* '( '(# *0. 6

#5
(# +* $* ! " *$ +#0# * #* ! ! 5* B @ <* ! !* 5
# (+'( $*0" + (
"! + $( = / #5 ! ! *0. U * $ +**V6 (! 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# >8
! ! 5* @ @ / #5 ! ! *0. U ! $( V6
V (! 6

9 6 P 7 9

1 " + 0* (#!#3 ! 1 ( $#2 &( 0 $* ! ) 0# 9* 0(! #* 6


! F*& / *0. ! U 5 + 0*%#0# * V6 ! ! 5 * 8 8 # *+($# ! ?(!*
U 5 + 5 * / 5 * V !( 5 * $ !* $*0.# +* ! $ !+ /+ 1 *0 * + 1 (
0 H* /$*!* 5( *6 .#$ ! $( * ! $ !+ / $! U V !
$ !+ $! U O GV< ! ? 0.*!* G # *+($ $* :7;<=6
.#$ ! $( * ! $ !+ / $$ + ! ) 0# 9* 0(! #* 6 - # 04*+* "
)$ *
86 I" *
6 .#$ ! "( * *. ( " $#* % $? * + ! . + ) 0# " # $#" ! !( 5
* .* 2
+ $)* + ! 2 + ! 0 I$* -( ! '( + "!# 5 "(! *. ! *"$#2 6

! "(! *. *"$#2 + "!# 5 ! . + ) 0# * ,'( "* + 1$ *


" $ "* #$#2 % #$ ! !* $( ! "( + $ 0.# $* 2!* (.#$ ! "( * (* + (
.* + <4 $* %# ( 1$) 5 $* "( = / !* ) $# ! "* #$#2 + +
<1
* 0 $( + + $ 5 (! ()* #3* !=6

"(! 0* *. ! .* 2 U "$#* + !
. + ) 0# V (.#$ +* !
- 0* + $)* + ! . + "! 5 ,
*+ ! *"$#* + (#!#+ + +# "* #.! ) 0# '( !! % ( #!+
+ $ #% $#2 ! ! +* #3
'(# +* + $ + #$* *6 ! 5# ! '( !! % ! *0. *

,5
# > #$6 (+6 * 5
#* *!?
3 #!!*
,
6

% 3# +* ! 1
* 0(! #* ! $ !+ "(! *. 4! /$* ! .* 2 + $)* + ! 2
+ "! 5 ! 0 I$* -( ! + ! 1 * 0(! #* " ! $$#* ! *"$#2 9* 0 * + $* *!6 *! !
$( +* + +#,!*5* '( " $ ! 5# ! #'( * *! * !( 5* ! $ &4 # $!
U * $ +*V
* <" )$ 1 $# ! 5* $* *0. = ! $ &"
"(! *. ! #$* * " +# 0# (# ! $( +* + +#,!*5 * / ! $$#* ! $ !+ 8 <* $( !'(# *
'( * % / *" $ ! .& * ! $ 5 + + * =6 * + 1$ * - $ ! " *"* D !? +
( #2 % #$ ! + & $ & ! $*0* ,6 $ #% ! *0 =, 6 (! $ " 6

)* (.#'( ! $( * *. !
1#5( # + "(! $* !
.* 2 + $)* + ! 2 /*. %
'( ! ( +* + *0. <

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# >
! '(# (" #* #3 '(# + + ! " !! = " $ ! *0. *
. # V6
%#+ 0 # !( 5
* "(! *. ! 1
* 0(! #* $* ! .* 2 #3
'(# +* + 2 + "! 5 ,!
!# $* *+* ! "! + $( '( *0. 0* U * $ +*V

.#'( ! $( * ! $ !+ / $! ! #5 (# 120(! Z < 2+#5 8X8=6 * !


*Xa a8X8=
1
( $#2 ! " +#0* -$ ! '( % / ! 5 * 2+#5* .('( ! ?+#$ (.#$ +* ! $ !+
8 %# $(! + ! $2+#5 * '( ! $$#* 0* !1
* 0(! #* /!* 0( ! $ !+ 6 *0.
4 $ !+ $*0* U +#$ V6 V
! $$#* ! 5* @ @ # *+(3 $ $ + ( + ! $ !+ !* #5 (# ?(!* + $*!(0
@ U9 F V @U 7 O V @U 7V @U LO V 9@ U 6
GV O@ U O V F@ U O V/ @U V6
V 1
*0 *+1 ( 0 H* /$*!*
5 ( *6 K(# ! !? + +#%# #2 ! )*&6

! $$#* ! 5* B B /$*0.# ! ( *! !( 5
* $! !! U !+* #$# !V / !#
! + $) 6 ! $$#* ! $ !+ B / $! ZOB6
ZOB6
! $$#* ! 5
* C 8 I
( ! $( +* +
+#,!*5
* #'( + 5 *?
$ #"* U++L00L /V "(!
/
6
! $$#* ! 5* C 8 !( 5 *
I " #
! , # #* + % !#+ $#2 $ &
$ ! 5# . '# $!
Z +#$ !( 5 * 6
! $$#* ! $ !+ C / $! !
#5(# 120(!
=SI(C7="";"";BUSCARV(C7;Plancuentas;
2;FALSO))
* ! /
(+ + ! * *! +* + !! *
$*"# 4 1 20(! %4 + ! 5 *
C 8 6 * 120(! $* +#$#* !
" +#0* - $ ! '( -
# ( $2+#5 *
! $ !+ C .('( ! 5*
! $( ! $*!(0 ! *0.

,5
# >> #$6 (+6 * 5
#* *!?
3 #!!*
+ ! $( + !* $* #* + %( !% 9 6
! $$#* ! 5 * 9C 98 .* 2 + $)* + ! 2 #'( +
5* ?$ #"* U V "(! 6 * * $ + % 3'( # 5 0* (
I0 * + $*0" *. 4 0( $* $ * "* + ! 6

! $$#* ! $ !+ C / $! ! #5 (# 120(! Z < CZA A


XA
AXT BTOC:
BTOC:FC=6
FC=6 1
20(!
$* +#$#* ! # *+($#+ " 0# 0* # 0" /$( +* ! $ !+ C $* 5 ( % !* ! !+*
! 1$) " *+($ * + (0 ! !+* #* B (0 ! 5 * OC * ! 5 * FC
FC6
! $$#* ! 5
* B 8 .* 2 + $)* + ! 2 #'( I0 *
5*? * #$#2 + + $#0 ! ?
0.*!* 6 (! 6
$* $!(# $* 1 ! $$#* ! 5
* B 8 "(! *. ! #$* * * + ! 5
# !
*"$#2 ) 6
()*&U 5 + 0*%#0# * V + . ,'( + 0, * 0 * ?

9 6 P 9 7
1 ! $*0* !* )#$#4 0* ! ,$ #$ 8 % 0* (*0 #3 ! # 1 * 0 $#2 *. !
0*%#0# * + $ &6 0* ! ) 0# .! +# ,0#$ +# H +* " %# 0 ( 0 #3+
+* + *0 ,!* + * ( .! +# ,0#$ 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# >@
! F*& / *0. ! $*0* U (-
#!# VV6 (5 * ! $$#* ! 5
* 8> # *+($# !* + *
! $*0* 0( ! 1
#5( + .& * 5(#+ 0 *0. ! 5
* $*0* U V6

! $$#* ! $ !+ / $! U VV6 ! $ !+ %# $(! ! $ !+


@ + ! )*& 5 + 0*%#0# * " !!* ! $ !+ # *+($# !
#5 * Z /!( 5 *# ! $ !+ @ + ! )*& 5 + 0*%#0# * "(!
6 .#$ ! $( * ! $ !+ /$* ! / (+ + ! * *! +* +
!! * $*"# ! $* #+* + $ !+ ) ! $ !+ 6

! $ !+ $! U O6V / ! U O 6V6V6 5(#+ 0


# *+($# ! $ !+ $* "* +# ! #5(# 1( $#* /
120(!
> Z < >=
> Z Q < >=
> ZBUSCARV(A4;Meses;2;FALSO)
> =SI(E4="";"";C4&"/"&B4)
> =SI(+'Carga de movimientos'!B7=0;"";+'Carga de movimientos'!B7)
9> =SI(+'Carga de movimientos'!C7=0;"";+'Carga de movimientos'!C7)
O> Zb 5 + 0*%#0# * b_C
F> =SI(+'Carga de movimientos'!E7=0;"";+'Carga de movimientos'!E7)
> Zb 5 + 0*%#0# * b_ 9C
> =SI(+'Carga de movimientos'!G7=0;"";+'Carga de movimientos'!G7)
Y> =SI(+'Carga de movimientos'!H7=0;"";+'Carga de movimientos'!H7)
> =SI(+'Carga de movimientos'!I7=0;"";+'Carga de movimientos'!I7)
> =SI(J4<>"";"Ingreso";"")
> =SI(K4<>"";"Egreso";"")
! $$#* ! $ !+ > > /$*"# %4 + ! 5* @ 8 6 ()*& U (-
#!# V '( + ,0, *
0 * ?

! $$#* ! 5
* > 8 / *0. !* U #3
VV6 ! $$#* ! 5
* 8 / *0. !*
U #38V6
8V

9 6 F

! F*&> < # * - # # I & - =6 *0. ! )*&$*0* U & # # V6


V
*+($# ! $ !+ $* "* +# ! #5
(# 1
( $#* /120(!
9@ U !+* #$# !V
@ =BUSCARV(C3;Matriz1;8;FALSO)-K5+L5
Y@ =SI(BUSCARV(C3;Matriz1;6;FALSO)="";0;(BUSCARV(C3;Matriz1;6;FALSO)))
@ =SI(BUSCARV(C3;Matriz1;7;FALSO)="";0;(BUSCARV(C3;Matriz1;7;FALSO)))

,5
# >B #$6 (+6 * 5
#* *!?
3 #!!*
OC U 5 * V
C Z < C 8 =
OD U 5 * V
D =SUMA(D7:D1000)*-1
O8 U (. * !V
8 =+I7+I8
98 U !+* 9# !V
8 =+J5+I10
.#$ ! $( * ! $ !+ @ !( 5 * I !#- - "
$$ + ! # " .! /5,1 #$* +# ,0#$* ! $( +* + +#,!*5 *" *8+ $ #%
. % / / .! +# ,0#$ 6 (! 0# 6
! $( +* + +#,!*5 *" * + $! Z #3!( 5 * "(! #5
(# S6
S
! $( +* + +#,!*5 * " * + "(! *. ! #'( # H* + ! $( +* + "! 5+*
$* (# ! # 1* 0 + .! +# ,0#$ !* .* * '( 0( ! + $) + !
$( +* ) $# !* $ 0"* + ,5 # 9#! / *!(0 ! $*0* 0( ! 1#5
( + .&*

(5 *+ * "(! $ " " %*!% ! $( +* + +#,!*5


*" * + ! $$#* F*& +
$,!$(!* -
# /"(! 9# !#3 6
0 +# 0 -$ ! 0* , +&( ! )*& ! .! +# ,0#$ $* (#+ '( + . ,
" $ ! #5(# 1#5(

* ! .! +# ,0#$ 1# !#3+ !#&0* ( 1$) $( !'(# /% 0* '( ! 0*%#0# *


0* , 1 *0 (0#+ ! + $) $*0* 0( ! #5(# #0 5

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# >C
+#$#* !0 "*+ 0* $ +* .! +# ,0#$ " ! ! 1$ * + $* *$
#0(! , 0 $(,! 1
(*
!* 5 * / !* 5 *
+( ( " ?*+*
+ 0# +*6
( ( % )*& +
$,!$(!*66
*0# ! U 5 * /
5 * ( ! V6
!+
U O V $*0.# /
$ 6
!+ 9 U O V
$*0.# /$ 6
!+ @ $ .!
+# ,0#$ " !*
5 * " * +
Z #3+# H*

!+ @ $ .! +# ,0#$ " !* 5 * " * + Z #3+# H*

,5
# >D #$6 (+6 * 5
#* *!?
3 #!!*
)*& 0# + + . ,0* $*0* ! #5
(# 1
#5(

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# >E
* ! $#2 ! 0 + "! #!! + ( !+* / ! #* % 0* $20* ! .* #"* + "! #!!
" # + " ,0 * ! 5 ! < 5 (#+ + *$# ! +0# # +* + " #* "* $ & +
#5c + + $6= ?$*0* ! $ 5 + + * +#$#* ! 0 (! 1 #+* ! #"* + $ 0.#*
#$#"* 1$) + ! "! #!! /* * + * $ #* " ! .* ( + $( + 20# + " 5 *
!* 0"! +* 0"! + 5 !0 0" $*0 $# ! " 0# $* !* " $ #%*
# * $* .! + ! 0

9 6 Q F

.# ( ( %* !#.* + .& * /5
( + !* $* ! *0. + U ! #!! ( !+* 6-! V6
0.# ! *0. + ! " #0 )*& U ,0 * V6
! )*& ?*0. + # 5 ! # 1
* 0 $#2 '( 0( ! 1
#5( # #$# ! < #. =6
(5 * ! $$#* ! 5* O D /+ ! ( 1 * 0 * " * !#3+* $*0* ! #5 (# <0 I
9* 0 *S !+ 66S I0 *S * !#3+ =

! $$#* ! $ !+ 8C
# *+($# ! 1$) $* 1 *0 *
++L 00L /
//!( 5 *+ ! (
1* 0 * " * !#3+* $*0* !
#5(#

! F*& + ! !#.* #5 ! !
*0. + U ! #!! + ( !+* V6
0* ("* '( ! 0"
" ! $( ! ! .* 0* (
"! #!! $* + D 0"! +* 6
! U ! #!! + ( !+* V
" *$ + 0* #+ #1 #$ !
0" # 5 !* #5(#
+*

,5
# @ #$6 (+6 * 5
#* *!?
3 #!!*
! $$#* ! $ !+ 9 # *+($# ! #5 (# 120(!
Z <A! #!! + ( !+* $* "* +# A
d < ,0 * _8CXA
0000 A
=
d < ,0 * _ aa8DX A/ // /
A=T8 =
(5 * " *$ + 0* # 5 !* ?(!* + ! $*!(0 + ( "! #!!
!+ C G
!+ C
!+ C O
!+ C 9 F O
!+ C M 6
!+ 9C F N
!+ OC O6
!+ FC O
!+ B
!+ C 9 e
!+ D 8 W
!+ D 86C8W
!+ YD 6@ W
!+ C :
!+ D 8 W
!+ C
!+ C 6
!+ C K O

* ! $*!(0 ?# (! + " *$ + # *+($# !* #5


(# +*

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @8
9 6 F

* !* + * $ 5+* ! )*& U ! #!! + ( !+* V " *$ + 0* $ ( )*& +* +


5
# * * + * $*0"! 0 #* '( !#0 , ( "! #!! 6

! $$#* ! F*& / *0. ! $*0* U * +#$#* ! V 5


(#+ 0 # *+($# !*
#5(# ?(!*

(5 * + . 0* %# $(! ! )*& U * +#$#* ! V /U ! #!! + ( !+* V 0" 3 +* $*


!* *0. + $ + ( * + !* 0"! +* " !!* ! $$#* 0* ! )*& U *
+#$#* ! V
!+ > Zb ! #!! + ( !+* b_E
!+ @ " #0* ! 1 20(! #* ! +* ( $ !+ < E 88 8 `6 =
!+ > $! U> V
!+ @ $! U V
!+ E $! U@ V
!+ > $! U V
!+ @ $! U >V
!+ B $! U V
!+ C $! UEDV
!+ > $! UU8@
8@ V
!+ @ $! UUED
EDV
EDV
!+ B $! UUB@B@V
B@V
!+ E $! UU@ @ V
!+ 88 $! UU8
8 V
!+ 9> Z <b ! #!! + ( !+* b_ES X Q <F <=: <=:b ! #!! + ( !+* b_E=:
E=:8E XAA
= *"#
! 1 20(! ) ! $ !+ 988
!+ O> Z <9>X ,0 * _
aOa aaDX>=\< ,0 * _ aa88\ = *"# ! 1 20(!
) ! $ !+ O886
)*& 0# + + . ,'( + $*0* 0( ! #0 5 + . & *

,5
# @ #$6 (+6 * 5
#* *!?
3 #!!*
9 6 7 F :

"*+ $*0"! ( "! #!! + ( !+* + . 0* + 0# " %# 0 !* #0"*


+! : '( "* ! /!* 0"! +* + . #.( *. ( # 5 * 6 !!* + . 0* $
( "! #!! '( 5 # !* #0"* '( $ # 0* 6

# $( $* ! F*&> ! !#.* + .& * *0. ! $*0* U : V + !* $* #*


+ . ,# ( ( % )*&+ $,!$(!* ! !#.* <0 0 I SF*&+ $,!$(!*=6!*
* ! )*& ? *0. + (.#$ ! $ !+ /(#!#3 ! #5 (# 04*+* " %# $(!
!* + * " ! $ !+ $* !* $* #+* ! )*& ! #!! + ( !+*
!+ *+($# ! #5 * #5 ( ! <Z= /!( 5* ! + ! $ !+ + ! )*& U ! #!! +
( !+* V " #* 6
1$ ( ! 0# 0* " *$ +#0# * " ! $ !+ > / @6@6
!+ O> Z <A! #!! " ! + 0# $#2 + ! : "* ! 0 +
A
d < ,0 * _8CXA 0000 A =d < ,0 * _ aa8DX A/// /A =T8 =
5(#+ 0 " *$ + 0* "* ?(!* ! $*!(0 + ! )*&U : V
!+ B 6
!+ B
!+ B O
!+ B O
!+ 9B 6
!+ 9C 8 6 8W
!+ OB
!+ FB
!+ B
!+ B :
!+ C 8 W
!+ YB
!+ YC 9 6 ED
!+ C 8 W
!+ B 9
!+ C 9
!+ C 6
!+ B 9 6
!+ C
!+ C P6
!+ KC
!+ B 9 6
!+ B P
!+ B
!+ B O

* ! $*!(0 ?# (! + + . 0* " *% $) !* + * #0#! / # *+($#+* ! )*&


U ! #!! + ( !+* V %# $(! +* ! $ !+ + 4 I! #0 $* ! $#4 $ + # *+($# !
120(! $ # " *. !* + * '( .($ 0*
!+ D $! U8V
!+ E Z DT8 !( 5 * $*"# 1
20(! ) ! $ !+ 8@
!+ D Zb ! #!! + ( !+* b_8 $*"# 120(! ) ! $ !+ 8@ $ 0.# +* !
I0 * + $ !+ + +* +* < 8 8 `6 >=
!+ D Zb * +#$#* ! b_> $*"# 120(! ) ! $ !+ 8@6
8@
!+ D Zb ! #!! + ( !+* b_E $*"# 120(! ) ! $ !+ 8@ $ 0.# +* !
I0 * + $ !+ + +* +* < E 88` =
!+ D Zb ! #!! + ( !+* b_ FE $*"# 120(! ) ! $ !+ 8@ $ 0.# +* !
I0 * + $ !+ + +* +* <FE F88`F =
!+ 9D Z D\a9aC $*"# ! 1 20(! ) ! $ !+ 98@

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @
!+ OD Z DD::9D $*"# ! 1 20(! ) ! $ !+ O8@
!+ FD
Z <OD[ ,0 * _ aa88\ XODX <ODS ,0 * _ aa88\ X ,0 * _ aa88\ ==
*"# ! 120(! ) ! $ !+ F8@6
!+ D Z <OD:
<OD:FDS XOD XOD::FDX = $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z D\aaC $*"# ! 1 20(! ) ! $ !+ 8@
!+ fD Zb * +#$#* ! b_> $*"# ! 1 20(! ) ! $ !+ Y8@
!+ C *+($# $*0 #* U8 W M V
!+ D Z < DSFDXFD\a aCX = $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z < D: D:YD:
YD: DS X D:D:YD:
YD: DX = $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z: < D: D:YD
YD:: D[ X D:
D:YD:
YD: DX = $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Zb * +#$#* ! b_> $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z D\< ,0 * _ aa8@L ,0 * _ 8>::8= $*"# ! 1
aa8> 20(! ) ! $ !+
8@
!+ KD Z DT D $*"# ! 1 20(! ) ! $ !+ K8@
!+ D Z <aOD[EB8XKDX DTKD= $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z < DS DX DX D= D $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z D:D: D $*"# ! 1 20(! ) ! $ !+ 8@
!+ D Z < D: D: DS X D:D: DX = $*"# ! 1 20(! ) ! $ !+ 8@
!+ 8B $! U V
!+ 8B Z < D 8@= !( 5 * $*"# ! 1 20(! %4 + ! 5* 98B 8B
% 3# *+($#+ ! 1 20(! /%# $(! $#* " $ + ! )*& '( + , 0# + $*0*
0( ! #5(# 1#5
(

,5
# @> #$6 (+6 * 5
#* *!?
3 #!!*
0 + $*0" *. ! 0* * 1%* + ! + " +# * +! 1
# $* " # + ! $ !+ 8E
$ #.# ! # 1
* 0 $#2 '( " $ ! #3'(# + + ! $( +* '( 0( ! #0 5 +
.&*

*0* &0"!* $*0"! ,! $*!(0 + ! 0"! +* * !? 6 + .# +* 5(# ! 0# 0*


" *$ +#0# * " ! * + !* 0"! +* "* $ + $*!(0
!+ Z D
!+ Z9D
!+ > Z ,0 * _ aa88\
!+ @ Z : : >
!+ C Z @\aaC
!+ ZfD
!+ 8 Z >\aaC
!+ Z C:C: : 8
!+ > Z D
!+ @ Z D
!+ B Z >T @: @:

9 6

% 3 ($ ( + ( "! #!! + ! U : V " *$ + 0* $*0"! ! U ! #!! + ( !+* V


" !!* ! $$#* 0* "! #!! /" *$ + 0* + ! #5 (# 0

.#$ +* ! )*& ! #!! + ( !+* + . 0* # *+($# %# $(! $#* /120(! " # +!


$*!(0 O6
O
!+ OE *+($# ! #5 * Z / ! + ! $ !+ O> + ! )*& U * +#$#* ! !( 5
*
"(! 6 *"# ! %?$(!* " $ + ( * + !* 0"! +* + ! ! #!! + ( !+*
<Zb * +#$#* ! b_ O> O@`O88=
O88 ) ! $ !+ O 6
!+ FE Z<9EL =\ ETOE $*"# ! 1 20(! ) ! $ !+ F $ + 1 #! +* +
$* "* + ! *0. + ( 0"! +*6
!+ E ZFE\aaD $*"# ! 1 20(! ) ! $ !+
!+ E ZFE\aaD $*"# ! 1 20(! ) ! $ !+
!+ YE ZFE\aYaD $*"# ! 1 20(! ) ! $ !+ Y
!+ E Zb : b_D $*"# ! %?$(!* ) ! $ !+
!+ E Zb * +#$#* ! b_> $*"# ! %?$(!* ) ! $ !+
!+ E Z < E E= $*"# ! 1 20(! ) ! $ !+
!+ E ZFE:
ZFE: E $*"# ! 1 20(! ) ! $ !+
!+ @ *+($# U V
!+ 9 @ Z <9E 9 = $*"# ! 1 20(! %4 + ! 5
*O @ @
!+ O C Z <A
$ 0# # Ad < ,0 * _8CX
0000 ++A =dA+ A d < ,0 * _8CXA/ /
//A==

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @@
!+ Z 8
!+ 8 Z 8
!+ Z E
!+ 8 Z E
"! #!! 0# + + . ," $ ! #0 5 '( 0( .&
*

9 6O

$* $!(# ( " ,$ #$ *. ! #!! + ( !+* * + 0# !* # * $* .!


'( 0 ( !0 +. 5 ! 20# + 0"! +* #+* + . 0* " *$ + + !
#5
(# 0
( ( % )*&+ $,!$(!* ! !#.* + . &
* *0. ! $*0* U # * * .! V
! ( % )*& $ #.# ! # 1
* 0 $#2 '( " $ ! $*!(0 + ! #0 5 '( 0(
.& *

,5
# @B #$6 (+6 * 5
#* *!?
3 #!!*
!+ 8@ / ZA A d < ,0 * _ aa8CXA
++L00L/
/A=
!+ ZA 5# ! 20# + 0"! +* !
Ad < ,0 * _ aa8CXA ++L 00L //
A=
!+ > ZA 5# %# #* /$ 5 *$# ! !
Ad < ,0 * _ aa8CXA ++L 00L //
A=
!+ Zb ! #!! + ( !+* b_ aFa @\ ,0 * _E $*"# ! %?$(!* ) ! $ !+ B
!+ C Z < B=
!+ E Zb ! #!! + ( !+* b_ aFa @\ ,0 * _8@ $*"# ! %?$(!* ! $ !+ 8
!+ 88 Z < E 8 =
!+ 8 Z CT 88
!+ 8B Zb ! #!! + ( !+* b_ F @
!+ 8C Zb ! #!! + ( !+* b_ @
!+ 8D Zb : b_8B
!+ Zb ! #!! + ( !+* b_ @Tb ! #!! + ( !+* b_ @Tb ! #!! + ( !+* b_ Y @
!+ 8 Zb ! #!! + ( !+* b_ @
!+ @ Z @
!+ B Z
!+ C Z >
!+ D Z B
!+ > Z < @ D=
!+ E Z E
!+ Z 8
!+ 8 Z >
!+ Z E
!+ Z
)*&U # * * .! V ( % 3 0# + + . ," $ ! #5 (# 1
#5(

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @C
N > O O

" " ,$ #$ $* # (#!#3 ! )*&+ $,!$(!* " +# H 0 +# (1 *0 * $#!!* (


#.* # #* ! $( ! * " 0# # , 5 # *+ ! $$#* $*0 $# ! '( 1$ !
*" $#* * 0 ! + ( + 0# +* 5*$#* 0 $ #!6 #0# 0* +1# # , *0. $# *
5 * + + * '( , (#!#3+* ! 120(! '( +, '( % $* ! 1 ( $#* !#+ ++ $ +
( + ! *" $#* 5 # + 6

* * * ! +* ( % 3 5 # + ! $$#* " *$ + , +# H !* $*0" *. +


5 * 5 * / " * .& *(1 *0 * , + '( $#.# , ! # 1
* 0 $#2 " *$ + 5
I
$* "* + ! #"* + *" $#2 !#3+ $* #+ +* ! 1$) ! I0 * + $*0" *. !
" ?*+* " $ #%* /! $( # %*!($ + $ + # * $* .! 6

9# !0 "!#$ , .! +# ,0#$ " *. # 1


* 0 $#2 # 0 +# ! $#* + $* !*
$*0" *. ! 1$) ! $( /( " $ #%* #0"* *" !* # * # +#%#+( !
$*0* " $ + ( + ! $( 1$ + 6

9 6 7

.# -$ ! $* ( !#.* + . & * .! $* 5 . !* $* ! *0. U # !#.* $* .! V6


V
*0. ! F*&8 $*0* U 2+#5 * V6
!+ B $! U 7 O V /$ 6
!+ B $! U V /$ 6
!+ B $! U V /$ 6
!+ B $! U V /$ 6
!+ B $! U V /$ 6
!+ 9B $! U V /$ 6
! ! 5* B 9C / #5 $*!* 5 ( *6
$ !+ $* !* ?(!* # *+($#+* ! )*&U 2+#5
* V "*+?" $ ! #5
(# 1
#5(

.# ! !#.* + . & *U ! + ( ! V <" ,$ #$ *. !#.* +# #* + $ &=6


6-
% 3 .# * 5 (# !* #5 (# " *
.#$ ! $ !+ D / ! ! 5* D > 6
#* T # ! !#.* U # !#.* $* .! V
.#$ ! $( * ! $ !+ D /" #* T 6
* #$#* ! $( * ! $ !+ D / $! ! #5 (# 1
20(!
Z < DXV : UX D=6
D=6 #!#3 ! $* *! +* + !! * " $*"# 120(! ) !
$ !+ > 6
# #5(# * !* " * 1* 0 + $( + +,( )*&U 2+#5 * V $*0* ! #5
(#

,5
# @D #$6 (+6 * 5
#* *!?
3 #!!*
! !#.* + . & * U ! + $( 6-
! V6
*!% ! !#.* U # !#.* $* .! V / *0. ! F*& $*0* U #.*; *; # #*#*V6
)*& "* #$#* ! $( * ! $ !+ C /" *$ + $*0* -"!#$ $* # ( $#2
!+ C $! U + V /$ 6
!+ C $! U ( V /$ 6
!+ C $! U9 F V /$ 6
!+ C $! U O V /$ 6
!+ 9C $! U V /$ 6
!+ OC $! U 7 V /$ 6
!+ FC $! U G 6V /$ 6
!+ C $! U V /$ 6
!+ C $! UF V /$ 6
!+ YC $! U V /$ 6
!+ C $! U O V /$ 6
! ! 5* C C "!#$ .* + #0"! / #5 $*!* 5 ( *6
#5(# 1#5 ( 0( $20* + . ,'( + ! $ . 3+* + ! #.*; *; # #*

9 6 O O

$* # ( $#2 " *$ + ,$* ! #5 $#2 + *0. $# * 5* '( 0"! , "


$ ! 120(! $*0.# + + 1 ( $#* +* " #0 )*& ! .* + 6

! )*&U 2+#5 * V "* #$#* ! $( * ! $ !+ D / 5 (# !* #5 (# " *


! ! 5* D > !( 5 *0 I S *0.
*0. S 1 # #
! $( +* + +#,!*5 *U 1 # # *0. V $! U 2+#5 *V
* /!( 5* $ " 6
! ! 5* D > / ! $( +* + *0. < '(# (" #* #3 '(# + + ! " !! =
$! U * $ V" #5 ! ( *0. ! 5 * ! +* !( 5* " #* 6
! ! 5* D > / #5 ! ! *0. U ( V6
! ! 5* B 9> / #5 ! ! *0. U .! 2+#5* V6
!% 3 * " 5 ( 0* "* '(4 ) + &+* .! $* ! 1 #! C / ) (.#$ +* ! $(
" # + ! 1 #! D ! "( $#!! 0 "* '( % 0* # *+($# ( 5* $* *0.
" * !5 * +# # * !* / %# * !* " *$ * #* 6 ! "!#$ ! 1 ( $#2 9<= '(
#5 #1#$ P " 0# # , *0 $( 1 * 0 -$ ! 5* '( ! #5
+#1 $# + !* #* '( 4 1 ( $#2 $ ( !#3 (*0,#$ 0 ! 5* +1 # #+* $ +
% 3'( ! +#$#* (% # 1 * 0 $#2 < ( * $ * ( ( % $( =6 # *+($# (
5 * $* *0. "!#$ +* ! 1 ( $#2 H ! + + . 0* " *$ + + ! #5 (# 0
! 0 I S *0. S 1 # #6 $$#2 + "! 5 , ! ( +* + +#,!*5 * U 1 # #
*0. V6 V
! $ #!! U *0. ! !#.*V $! U 5* 2+#5 *V6
*
! $ #!! U 1
# V # *+($# ! #5 (# 120(! $*0.# + + 1 ( $#*
Z 9< 2+#5* _ a aCX8X X < 2+#5* _a aD a a> =X =

-"!#$ $#2 120(! ) ,'( $( +* $(+ 0* ! 5* *0. +* $*0* U 5* 2+#5*V 4


*0 ! # 1 * 0 $#2 $* #+ ! 5* C <% $?
*= 8 "* ! " #0 1
#! + ! 5* / "* # 5 (
$*!(0 ! 1( $#2 U$( V !* + * $* #+* D / > + "! 3 , +* ( $ !+
(+ $) !* '( #5 #1#$ '( * 2!* *0 $( ! $2+#5* + $( # * '( 0.#4
$* #+ ! *0. + $ + $( $* + ( $* #+* # $* #+ ! 1
#! % $? 2!* !
$ !+ + +#$)* 5* '( $* # # 1
* 0 $#2 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# @E
*+ 0* % #1#$ ! *0. + !* 5* *0. +* "(! +* $* ! "( *
*. ! 1! $) 5 '( 0( ! $( +* + *0. " + "! 5 !*
*0. #5 +* ) ! 0*0 * :

# 0. 5 * * % 0* ! !# ! 5* *0. +* $*0* U 5 * 2+#5


*V6
*
32 '( - $ ! * 0( #"* + #5 $#2 + *0. / '(
#5 +* 0 +# ( 120(! $*0"( ! I #$ 0 + % *+ !
$ !+ * 5* + $ !+ *0. + %# +* ! *"$#2 + ! 0 I S *0. S 1
# #
$*0* "( + " $# ! #5(# 1
#5(

)* % 0* ! )*& + *0# + $*0* U #.*;


*; # #*V " 5(# #5 +* !! !5
(*
*0. 5
* + 0# +* '( !( 5* ( 0* 6
(0 0* '( ! # 1 * 0 $#2 $ # + + ! # #$#* ) ! $# + ( " ?
*+* 1# $ ! *
+ 0 + , ! (* + 8@ 1 #! ! #.* # #*6 * $ #5 0* ! *0. + U # #*V
! 5
* D 8@ $*0" +# +* < # # $!(# = !* ?(!* + $*!(0 !# ) F 6
.#$ ! $( * ! $ !+ 9 / #5 ! ! *0. + U +#$ V6
! ! 5
* C 8@ / #5 ! ! *0. + U .! # #*V # $!(/ +* !* ?(!* +
) O 6

9 6 O 9 9

1 " *$ + , $* 1 #5
( + 0# + $ !+ * ! )*& + *0# + U 2+#5
* V
$*0* ! + U #.**;
; # #*V
#* $* ! # *+($$#2 + 1
20(! $*0"( '( * " 0# # , ) $
*" #%* ( * !#.* + . & *6

*!% 0* ! )*&U 2+#5 * V /$*0 $ 0* $* ! # 5 * + 1 20(! 6


.#'( 0* ! $( * ! $ !+ D + ! $*!(0 6
!! $! 0* ! #5 (# 1
20(!
Z < DZAAXA
AX DT 6 < #.*;
*; # #*_
a aD a8@ X 2+#5* _DX #.*;
*; # #*_
aaD aa8@ =
: 6 < #.**;
; # #*_
a aD a8@ X 2+#5 *;
* _DX #.*; # #*_
aaD aa8@ ==

-"!#$ $#2 6 120(! ! # +#$ -$ ! '( # ! $2+#5* (.#$ +* ! $ !+ D - # *0 ! % !*


+ ! $ !+ D < = !( 5* % / ! #.* # #* $* ! 5 * $*0" +#+* D
< O =) 8@ <$*!(0 = / (0 *+* !* % !* '( $* "* + ! $2+#5 * + ! $ !+
D '( $( ! 5* D 8@ <$*!(0 =6 * * * ! +* ! "#+ -
$ ! '(
! (0 * # + *+* !* % !* '( $( ! 5* D 8@ <$*!(0 F = "
$2+#5 *< D= /'( * + %( !% ( (! +* + ! +#1 $# 6 #!#3 ! $* *! +* + !! * "
$*"# 120(! ) ! $ !+ > 6

,5
# B #$6 (+6 * 5
#* *!?
3 #!!*
0* ! )*& U #.*; # #*V
#* /(.#'( 0* ! $( * ! $ !+ D <$*!(0 + =6
=6 *+($#
$ !+ ! I0 * 8 /! E ! 6 ! 0. $ !+ /$* ! $* *! +* + !! *
$*0"! ! (0 $#2 ) ! $ !+ 8@ 6
.#$ ! $( * ! $ !+ D <$*!(0 = # *+($# ! #5
(# 1
20(!
Z 6 <a aD DX D=d D *"# 120(! ) ! $ !+ 8@ 6

-"!#$ $#2 6 * 120(! ! " +#0* -$ ! '( $ + % 3'( $( ! 0# 0* $2+#5


* !
$ !+ + ! $*!(0 < O = !* $( /! #5 ( I0 * $* ! #%*6
#%* $#2 $* ! "* #$#2
+ ! #5 * a" ! 1 $# ! #% / .*!( 6

)* (.#'( 0* ! $( * ! $ !+ 9D <$*!(0 =6 *+($# ! $ !+ ! 1


20(!
#5
(#
Z < DZA
AXA
AX < DX 2+#5
* _
a aD a a> X X9 == *"# ! 1
20(! ) ! $ !+
98@ 6

-"!#$ $#2 6 '(?! -


$ ! '( .('( #+* % #$ ! ! $2+#5 * + ! $ !+ D # '( - #
<UVXVV= '( % / ! )*& U 2+#5* V $* ! 5* D > # !* $( '( $*!*'( ! *0.
+ ! $( <$*!(0 +! 5 *=
* * # * '( "* 5 9 6

.#'( 0* ! $( * ! $ !+ YD <$*!(0 = # *+($# ! #5 (# 1 20(!


Z < DZAAXA
AX < DX .! 2+#5 * X>X9 =T 6 < aD DX DX aD D=:
D=:
6 < aD DX DX aD D== *"# ! 1 20(! ) ! $ !+ Y8@ 6

-"!#$ $#2 6 1
20(! ! "#+ -$ ! '( # - # ! $2+#5 * D $( ! 5
* *0. +* $*0*
.! 2+#5 * < ! )*& 2+#5 * = (.#'( ! $*!(0 > < = / # !* $( *0 ! % !* !*
5(+" !( 5* (0 !* # * '( "* 5 1! * %( !% ! )*& #.*; # #* $* ! 5 * D D
(.#'( ! $2+#5 * % / ! $*!(0 D= /!( 5
<D * ! (0 * # + !* % !* " $2+#5*
'( ) / $* +* ! $*!(0 F < D=6

.#'( 0* ! $( * ! $ !+ D # 5 0* ! #5 (# 120(!
Z < DZAA
XA
AX < aD D=T < 2+#5
* _
a aD a a> =: < aD D== *"# ! 1
20(! ) !
$ !+ 8@ 6

-"!#$ $#2 6 "#+ -


$ ! '( # -# ( 1$) # 5 + D (0 !* #0"* +! < D=
% / ! )*& 2+#5* (0 ! !+* $ ( ! + ! $( / !* #0"* +! F < D= "
+ %*!% * ! !+* 5 ! + ! $( 6

$* # ( $#2 % 0* .! $ ! 1 *0 $20* + . 0* !! 0 ! $( " 1$ (


!* # * $* .! "* $ + $$#2 $*0 $# !6 !!* 0* '( (.#$ +* !
)*& #.*; # #* /) $ (* + !5 ( ) 0# "( ( +# "* #$#2 "* " +
-$ ! 9( $#2 <=
< # $#2 + ( !# + "! 5.! + ! ) 0# 9* 0(! #* /(* +
! *"$#2 !#+ $#2 + ! 0 I * 6 0* !* " * 5
(#
.#$ ! $( * ! $ !+ $! !! U O V6
V
! $ !+ 9 # *+($# ! #5 (# 120(!
Z < 2+#5*Xa a8X8= *0. $ !+ $*0* U +#$ V6

- "!#$ $#2 6 * 1( $#2 '( #0* '( - $ ! $(+ ! 5


* + *0# +* U 2+#5
*V .('( !
$2+#5 * '( 0( ! $ !+ 9 /!* $*!*'( ! $ !+ 8 ! I0 * 8 H ! ! " #0 $*!(0
! 5* *0. +* U 2+#5*V6

5(#+ 0 (.#'( 0* ! $( * ( " $#* !#. + ! 0 I" # $#" ! /"(! ( % 3$* !


.* 2 + $)* + ! 26 ! 0 I$* -( ! '( + "!# 5 ! 5 # ! *"$#2 9* 0(! #* 6
" $ ! . + ) 0# U9* 0(! #* V6 (! *. ! ) 0# U ( +*
$*0.# +*V " .! $ ! !# + "! 5.! + +* + ! $$#* 0* ! $(
$* .! 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# B8
/ $*!*$ ! $( +*
*. ! $ !+ @ 9@ !( 5 *
*! ! 26
(! *. ! $( +* ?
.! $#+* /+ ! 0 I$* -( !
'( " $ ! 5# ! *"$#2
U9* 0 * + $* *!V6
$$#2 #* ) , '(
+ "!# 5 ( ! $( +* + +#,!*5 *
U9*
9* 0 * + $* *!V *! + * + !
0# 0* $ #.# ! $ &
$* "* +# ! # 1 * 0 $#2
! $*0* 0( !
#5(# 1
#5(

-
"!#$ $#2 6 ! $ & 5* +
+ # *+(&* U * $ V
!(#2 ! 5
* *0. +* $*
*0. # $(! $* ! $ !+ U 8V ,
1 #+* ! $2+#5* '( * + %( !% ! 1
( $#2 /U ? + ( #2 % #$ ! V 1
# !
$ #+ ++ $( '( "*+ 0* % ! )* + ! $$#* ( $( 6

(! $ " " % !#+ ! # 1


* 0 $#2 # *+($#+ 6
.#$ ! $( * ! $ !+ Y@ # *+($# ! #5(# 1
20(!
Z < D 8@ =: =:
< D 8@ = * *
* 5 ( 0* '( !*
# * # 0"
0 5 + .#+ 0
. ! $ +* ! !+* + !
$ !+ + . $ * < =6

" $* $!(# (#!#3 0* !


) 0# !#+ $#2 "
) $ !* #5 (#
.#$ ! $( * ! $ !+
D <$*!(0 O =6 !
0 I * S !#+ $#2 6
$$#2 + "!# 5 !
$( +* + +#,!*5 * U !#+ $#2
+ + * V6 (! *. !
#'( U * 1 #5( $#2 V ! $ & 0# # ! 5# # / ! + #5 # *+($# Z +#$ !
$*0* 0( ! 1
#5( #5 (# !( 5
* "(! $ " " % !#+ ! # 1
* 0 $#2
# *+($#+ 6

,5
# B #$6 (+6 * 5
#* *!?
3 #!!*
- "!#$ $#2 6 * * )* 2!* + 0* '( "(! *. ( ( % !# + "! 5.! " U" 5 V
! $2+#5 * ! $$#* +* "* ! 1
( $#2 / (*0,#$ 0 + 0* ! *0. + ! $( '(
$ # 0* " 5# ! # * $* .! ! $*0* !* % 0* ! #5(# 1 6

9 6 O

" "* + 0* " (. ! 1 ( $#* 0# * + ( * 0*+ !* # *+($# +* !5 (*


# * $* .! # #$# ! 6 1$ * + !( 5
* "*+ ! .* !* +* 1 # $# * (0#0* '(
( 0" * 5 *$#* 1$ (2% # *" $#* +( ! " #0 #0 + ! 5 #2 B6

*0 0* $*0* &0"!* ( 0" $*0 $# ! U PV 6 '( ! 5 #2 B + +#$ , !


$*0" /% + $*0"( +* 6 $*0"* #$#2 + ! $ "# ! *$# #* $*0* #5
( *$#*
CD 8D 6 <> W= *$#* @D B @6 < W= / *$#* @D B @6 < W=6

* $( $* ! #5 (# # 1
* 0 $#2
# * 1$ #%* D
" ( +$ 6$ 6 ! $* L 8 88 6
*.#!# #* " (* *1#$# "* B 6
% )? $(!* " +# #.($#2 + 0 $ + ? "* % !* + 8E 6
# ! $#* +* + 1 ( $#* , ! 5 *$#* % !( +* 8 B > 6
* +'(# @ $*0"( +* " ! % + ! " *% +* !*$ ! U V 8@ 6 $ +
( " 5 +* $* $) '( @ 6 /! * $* ! + $ 0.#* +? W0 ( !6
* B $*0" ( %#+* 0, #0" * aB " 5 +* $* $) '( < $
D6 DL a8=6 $ $ ! "* 1$$#2 + ! *1 #$# C 6 $* 1$ ( / ! " 5 * ! 0# +*
"* O * + 5 #3$#2 8 @ 1 ( # 1$ ( 6
* % + @ $*0"( +* $ +( @ 6 ! $!# UPPV '(# " 5 @ W
. $* $ 6 $ 6 / ! !+* $* L +? $* ! 6 W# 40 ( !6
* 8 " 5 !* #5 (# ?0 !'(#! aC < $ D68 = 5? !4$ #$ 8>
%#$#* ! 1 2 #$* 6
* 8 ! "! #!! + ( !+* + ! " * ! "* * 0 '( 0" 3 * .& ,
$*0"( $*0* #5 ( 5 ( !+* 6 > " 2 1$ ( "* 6
$ # ( !+* 8 6 % + +* ( !+* 8 > /$*0# #2 L % 8 6 9
$* +* ( !+* 8 B 6 0.#4 !#'(#+ *.!#5 $#* *$# ! $*0* &+ !(+ 9
*: #%# + / "* : 6
9 . * $ $ ! ( !+* "* " * ! /! .* ! 0 +# $) '( 6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# B
9 . * 8 " 5 *.!#5 $#* #.( # "* * $* C +? + 3
* " 5 +* 0.#4
0(! "* 0* 6

* $ "* : $ * $ *
0" *6 06 D@C 8@ 88> DD 8 @D
*6 !*
ZD@B6C \<D68 L
D6 D=:D@B6C > B
4 > C
8 W# 4 6 6> 6C
8 W 9 @ @ @ @ @ 8 B
8 88> 8 CB BB > C D@
4.# * 1
# $ ! 4+# * 1
# $ ! Z D@C

9# !0 0 &
* +* ( "*$* ! " # $# + ( #.* # #* ! )*& "*+? " $ ! #5
(#
#0 5

9 6 N 9 F

*0* / !* 0 $#* 0* ( " #0 " ,$ #$ ! $ ! 5# * + *0# #* ( + !


"*+ * ) 0# '( -
$ ! "* (+# "* #$#2 /'( 0(/"*$* -"!* + "* ! 0 /
* ?+
!* (( #* ! + *0# + .! # ,0#$ 6

)* %*!% 0* *$ ! 0 " * % 3" *" #0#3 ! # 1


* 0 $#2 $* #+ ( * #.*
# #* /$*0 3 0* $ +* ( ( % )*& + $,!$(!* ! $( ! ! #5 0* ! *0. +
* (! 6

'( + + . 0* $ ( ( %* 5 * *0. +* (#!#3 +* ! / $* *$#+ 1 ( $#2


9<= '( , 0"! + - $!(#% 0 "* ! .! +# ,0#$ 6 !!* * (.#$ 0*
$( !'(# $ !+ + ! )*& #.*; # #* !( 5 *0 I S *0. S 1 # #6
! $( +* + +#,!*5* " #0 $ & $! 0* ! *0. + U # #*V #* / ! 5(+
# 0* ! #5 (# 1
20(!
Z 9< #.*; # #*_
a aCX X X < 9< #.*; # #*_
a aCX X XEEEE==XE= (!
5 5 /$ " " !# + ! $( +* + +#,!*5*6

,5
# B> #$6 (+6 * 5
#* *!?
3 #!!*
- "!#$ $#2 6 * 1
20(! + * + ( 5* *0. +* ! # +#$ 0* -$ ! '( *0 *+* !*
+ * '( $( ! #.* # #* + + C !! % $( + !* + * " +* "* C ) !
I! #0 1 #! * % $?+ ! 5* $* #+ +* ! E $*!(0 '( 4 $*0" + 6

5(#+ 0 * (.#$ 0* ! ( % )*& *0. + $*0* * (! $ !+ B / 5 (#0*


!* #5 (# " *
I * S 1 * 0 + .! /5,1 #$* +# ,0#$* 6
+ "!# 5 ! $( +* + +#,!*5 *U # " .! /5,1 #$* +# ,0#$* V ! *"$#* '(
" "* + 1$ * ! " * 8 + + & ! $*0* , "(! U #5(# V6
! " * + # *+($# ! $ & 5
* Z # #* /!( 5 * "(! U #5(# V6
! " * + *"$#2 UF*&
F*& + $,!$(!* - # V # *+($# Z B /!( 5 * "(! *. !
#'( U # H*V6*V6
$( +* + +#,!*5 * !* $ 0"* + ! + $) ) $# ! +# 5 0 + ! #3 '(# +
+0 '( " 3 $ ! #5 (# #0 5

(! $ " /!( 5* 9# !#3 " % $20* '( +2 ($ ( + ! .! +# ,0#$ $* !*


$ 0"* '( ! #5 26 (! *. ! .! " + "! 5 ! . + ) 0# / 1$ I !*
$ 0.#* '( % $ #* $*0* ! *$(! !* * ! "* &0"!*6 ( .! +# ,0#$ + . ,
" $ 0, * 0 * ! #5 (# 1#5
(

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# B@
?$*0* + $#+#0* '( ! .! +# ,0#$ * * 5 #$ ! # 1* 0 $#2 "* G+ *0" *.
0.#4 !* "*+ 0* ) $ " * 0( !* + * * + +* "* ( 6 .#$ ! $( *
! $ !+ B + ! )*& * (! /" *$ + +
! #5 (# 0
5 (# ! 0# 0* " *$ +#0# * #* )
! " * +* + ! $ & UF*& + $,!$(!*
-# V + . ,# *+($# Z B " !( 5*
U # H*V !* $ 0"* + !
+ $) ) $# ! +# 5 0 + ! #3 '(# + +
! 0*+* '( ! $* 1 #5
( $#2 " $#+
! #5 (#

* # ( +* $* ! " *$ +#0# * + ! $ * #* ) $ ! 0*+#1


#$ $#* " # "
'( 1# !0 !*5 ( .! +# ,0#$ $*0* ! '( 0* 0* $* # ( $#2

9 6 F M

F )* 2!* ) 0* +# H +* ! ($ ( $* .! +* + %*!$ ! # 1 * 0 $#2 $* .! #


0. 5 * ! 0# 0 + . "* + 0 +# !* " $ #%* +*$(0 * #0" * '( !*
$* .! + *0# 0* U V +*$(0 * * '( # % + *"* 1 ?#$* $ + (
+ ! *" $#* * $$#* 1$ ( + ( + 0# +* " ? *+* 1# $ ! /'( + .
$)#% +* $ * *!25
#$ 0 " ("* #* %# #2 / "* ! +0# # $#2 !* (+# *
# * * - * $6

* !* * 1 * $* $ 0* # #$# !0 ! ! .* $#2 + ( 1* 0 * " +# H +*


/+ $ " $#2 5 ! " 5 $*0" *. + 5 * 5 * / " * " !( 5
*
%# $(! !* $* !* + * '( * *&! .! +# ,0#$ /1
# !0 "*+ #0" #0# !* 6

# '( * # ( )*& + $,!$(!* .! $* + * + ! !#.* U # !#.* $* .! V #


( I SF*&+ $,!$(!* /!( 5
* *0. ! $*0* U *0" *. V6

,5
# BB #$6 (+6 * 5
#* *!?
3 #!!*
#$# !0 +# H 0* ! +*$(0 * U O V " !!* + . 0*
(.#$ * ! )*&U *0" *. V/ 5
(# !* #5
(# " *

* ! $( * ! $ !+ D / $! V GV
!+ E $! U O V
!+ 88 $! U V

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# BC
!+ 88 $! UO
O 7V
!+ $! U V
!+ 8@ $! U 7 V
!+ 8B $! U O V
!+ 8B $! U V6
!+ 8B $! U V
!+ 98B $! UF V
!+ >8 $! U O V
!+ >> $! U 9 ``````6 F K ```` G `````V
!+ >@ $! U ````````````V
!+ >B $! U 9 ``````````````````V
!+ >C $! U G`````````````V
!+ >D $! U V
!+ @ $! U V
#5 ! # 1* 0 $#2 /+ ! ! 1 * 0 * + $( +* " '( " 3
$ ! 1#5(
" + #. 6
* ! $*0" *. ?+# H +* ! $$#* !* /$*"# ( % 3 ! $ !+ @> /* ! $ !+
8 B6
B *. +* $*"# 1$ ( !* #5 (# $ 0.#*
! " #0 $*"# $ !+ B $! U O V
! 5* E@ /98 8 !#3 0*+#1 #$ $#* 5I 0( ! #5
(# 1
#5(

! 5
( + $*"# $ !+ 888 $! U V
! 5* 8>C / 8>C !#3 0*+#1#$ $#* 5
I 0( ! 1#5
( #5
(#

F '(?+ 0* "* $* $!(#+* !


+# H* / 1 *0 * + ( *
$*0" *. $* .! 6
$* # ( $#2 " *$ + 0*
%# $(! !* $* ! # 1 * 0 $#2 '(
+ 0* " 3 $ $ + (* +
!!* " !( 5* "*+ #0" #0# !* 6
0 ,"#+ + "!#$ !*
)#" %?$(!* (.#$ ! $ !+
'( + %# $(! # *+($# !
#5 * Z <#5( != / ! + ! )*&
+* + $( ! $ !+ * $ !+
'( $* # !* + * %# $(! 6
( * $ * )*&
U *0" *. V $ !+ 9D
# *+($# ! #5 * Z # ! )*&
* (! $ !+ > / " #*

,5
# BD #$6 (+6 * 5
#* *!?
3 #!!*
6 )* % 0* '( ! $ !+ 9D + ! )*& U *0" *. V ,*$(" + "* ( I0 * +
$*0" *. " *% # + ! )*& * (! 6
! #5(# " * (.#$ ! $ !+ 88 + U *0" *. V #5(# +* ! " *$ +#0# *
#* %# $(! 4 $ !+ $* ! $ !+ D + * (! !( 5* 0 I9* 0 *S !+ / !
$( +* + +#,!*5 * '( + "!# 5 #'( I0 * $ 5 *? * !#3+ " +! 1 *0 *
+ 1$) ! $ !+ 88 + 0 '( " 3 $ ! 1#5
( 0* + #* 0 6

! " *$ +#0# * " %# $(! $ !+ )*& H ! +* #* 0 +. , "!#$ +* "


*+* !* $*0" *. "* #5( !6 0* I #$ 0 " ! $ * + ! " #0 $*0" *. 6
!+ 8C + U *0" *. V %# $(! $* ! $ !+ D + U * (! V !( 5
* $* ! $* *! +*
+ !! * $*"# ) ! $ !+ >
!+ 8C %# $(! $* ! $ !+ D /$*"# ) >
!+ 8C %# $(! $* ! $ !+ D /$*"# ) >
!+ 98C %# $(! $* ! $ !+ 9D /$*"# ) 9>
!+ >8 # *+($# ! 1 20(! < 8C > =
!+ 9>8 # *+($# ! 120(! <98C 9> =
! 5* > 9> , % +* " # *+($# ! $ #+ + 1* 0 !# ! "* &0"!*
U K @@L 8 V 5 I # +#'( ! $ !+ +
O 6

% 3 # !* #"* + $*0" *. + .#+ 0 1*0 +* % ,'( ! 0# 0


# 1* 0 $#2 0* + $ + ( * + !!* # +#1 $# # + 5 * 5 ** " *
" *!($#* * + . 0* ) $ +* $* + ! *0. + 5 * $ + ( * + !*
$*0" *. /!( 5 * .! $ %?$(!* '( * !! % +# $ 0 ! $*0" *. '(
0* '(# # +*6 $* $( $# + . 0* " *$ + + ! #5 (# 0
! *+ ! 3 * '( $*0" + ! +*$(0 * U O V !( 5
*0 I
S *0. S 1 # # *0. !* $*0* U 5 *V /"(! $ " 6
*$ + + #5 (! 0 " ! +*$(0 * U O V / *0. !*
U 5 *V /" ! I! #0* U " *V6
! )*& * (!
/ ! " (" #*
#3'(# + + ! )*&
!( 5 * !! 0 ! .
+ ) 0#
U #.(& *V *"$#2 U ( +* + -* *V $! + * + ! $( +* U #0" #0# *0" *. +
5 * V !( 5 *+ ! 1 * 0 * /) $ !* " 6 "!#$ ! 0# 0* " *$ +#0# * " !*
$*0" *. + 5 * / " * 6

! #5(# " * #5 ! )#" %?$(!* +# $ 0 ) $# ! +*$(0 *6 (! $* ! .* 2


+ $)* + ! 2 *. ! $( +* + -* /+ ! 0 I$* -( ! '( + "!# 5 ! 5# ! *"$#2
UF#" %?$(!*V6
!*V6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# BE
$$#2 + "!# 5 ! $( +* + +#,!*5* U )#" %?$(!*V
!* .($ *0. + 1 # #+* /
! $$#* U 5 *V * !( 5
* "(! *. ! #'( U 1*6 + " !! `V / 5 5 ! # 1
* 0 $#2
'( + " 3 $ $( +* "* ! $( * *. ! $( +* + -*6

! #* " *$ +#0# * + . &$( " !* + 0, $*0" *. +# H +* + 0*+* '(


$( +* ! $$#* 0* 0 +# ! .! +# ,0#$ ( + 0# +* G+ $*0" *. "(! 0*
*. ! $( +* + -* " $ #%* (*0,#$ 0 * +# #&0* ! $*0" *. .($ +* /
"*+ 0* " *$ + $* ! #0" #2 $* "* +# 0 I $)#%*S 0" #0# S ! $$#2 S #
%# (#!#3 +* ! +#% *"$#* + #0" #2 "( + 0 &* ! $* 1#5
( $#2 "
*. ( +*$(0 * .# 0# +*6

,5
# C #$6 (+6 * 5
#* *!?
3 #!!*
* " *$ +#0# * "!#$ +* " # $( +* + -* /%# $(! "( + "!#$ 0.#4
" * !* + * + ! .! +# ,0#$ + 0 '( ! ! +* ! )*&
# 0 +# *6

N @

" ,$ #$ "!#$ 0* ! 0# 0 4$ #$ '( 1 ( * (#!#3+ " $ ! #.* # #*


+ $# ! $*0.# $#2 + 1 ( $#* 0 +# ! # *+($$#2 + 1
20(! !# + "! 5.! !! 0 +*
! . + ) 0# 9* 0(! #* 2!* '( )* ( $#2 ,$ + + "! 5
# 1* 0 $#2 ! #% *+* ! 0*%#0# * 5 +* * * ( *! $( $* *$# +* 1*0
(*0,#$ ( !+* # #$# ! / !+* $ ( !6

9 6 7

1 * " 0# # ,+# H 1 *0 # *+($# 1


20(! + 0# + $ !+ *. !
$( ! + 0* -$ ! * + %( !% ! # 1
* 0 $#2 '( .($ 0* $* *$ 6

# * - # + . 0* # *+($# ( ( % )*& 0 I SF*& + $,!$(!* !( 5 * *0. !


$*0* U #.*; / * V6
!+ 8 $! U O V
!+ 8 $ #.# ! 1 20(! UZ < 5* 2+#5 8>X8=VV
*Xa a8>X8=
!+ 98 $ #.# ! 1 20(!
=SI(C10="";"";SI(ESERROR(BUSCARV(C10;TablaCdigos;4;FALSO));0;BUSCARV(C10;
TablaCdigos;4;FALSO)))
!+ F8 $! U9 F V / ! !+ F8>X
F8> U ZV[Vd9C V
!+ 8 $! U 2+#5 *V / ! !+ 8> $! UZ 8 V
" # +! !+
!+ 8> $ #.# ! 1 20(! U Z < 8>Z 8 X < 8>X .! 2+#5 * X X9 ==VV
==
!+ 98> $! U !+* #* V
!+ 98@ $! U !+* $ ( !V
!+ O8C $! UZ98
98 V
!+ O8@ $ #.# ! 1 20(! U Z < 8C =:
=: <98C 9 =TO8>V
&! 1 #! 8B !#. 6
!+ 8 8C
C $! U99 F V
!+ 8C 8C $! U V
!+ 8C 8C $! U G 6V
!+ 8 8CC $! U V
!+ 98C 98C $! UF V
!+ O8C O8C $! U V
!+ F8D F8D $! UZ 8D
8Ddaa8> 8>V *"# ! 1 20(! ) ! $ !+ F8
!+ 8 8D
D $! U8V
8V /$ $( $# (04#$ ) ! $ !+ 8
!+ 8 8D
D $ #.# ! 1 20(!
UZ < < F8D
<aF8 DX # #*X X9 ==Z XA
AX F8D
<aF8 DX # #*X X9 ==
*"# ! 1 20(! ) ! $ !+ 8 6
!+ 8D 8D $ #.# ! 1 20(!
Z < 8D
8DZA AXA AX < < < <aF8D
F8DX # #*X>X9 ==Z X <aF8D
F8DX # #*X
@X9 =ZAA =XAAX F8D
<aF8 DX # #*X@X9 === *"# ! 1 20(! ) ! $ !+ 8 6
!+ 8D 8D $ #.# ! 1 20(!
Z < 8D
8DZA AXA AX < < < <aF8D
F8DX # #*XBX9 ==Z X <aF8D
F8DX # #*X
BX9 =ZAA =XAAX F8D
<aF8 DX # #*XBX9 === *"# ! 1 20(! ) ! $ !+ 8 6
!+ 8 8DD $ #.# ! 1 20(!
Z < 8DZA AXA AX < < < <aF8D
F8DX # #*XCX9 ==Z X <aF8D
F8DX # #*X
CX9 =ZAA =XAAX F8D
<aF8 DX # #*XCX9 === *"# ! 1 20(! ) ! $ !+ 8 6
!+ 98D 98D $ #.# ! 1 20(!

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# C8
Z < 8DZA A
XAAX < < < <aF8D
F8DX # #*XDX9 ==Z X <aF8D
F8DX # #*X
DX9 =ZAA
=XAAX F8D
<aF8 DX # #*XDX9 === *"# ! 120(! ) ! $ !+ 98 6
!+ O8DO8D $ #.# ! 120(! Z < 8D 8DZA
AXAAX <F8D
<F8 DX #3 # #* XEX9 == *"# !
120(! ) ! $ !+ O8 6
9 6 F 9 O

! #5(# " * # $( ( !# + "! 5.! + +* + "( + ! $$#* ! $( 6 !


" *$ +#0# * ! 0# 0* '( "!#$2 ! #.*; # #*6

! . + ) 0# 9* 0(! #* ! $$#* ! *"$#2 U ( +* $*0.# +*V


* +#.(& (
$ ,5 (!* ! $ !+ D / D6D
(5 * "* ! $( * *. ! $ , 5 (!* * !# + "! 5 .! /"(! .* 2 + $)* + ! 2 6 !
0 I$* -( ! '( + "!# 5 ! $$#* ! *"$#2 U9* 0 * + $* *!*!V6 ! " $ #%
$ & # *+($# ! # 1* 0 $#2 ! $*0* " $# ! 1#5
( #5 (#

$!(# ( ?(!* -
"!#$ #%* + ! )*& *$(! ! 1 #! /$*!(0 '( * $* #+ $ #
" 0 &
* ! " $#2 + 0 '( ! )*&"( + " $ ! #5
(# 1
#5(

$* $!(# $* 1 + +# H* ! #.* / * % 0* ) $ '( ! )*& * 0( !


# 1* 0 $#2 $* .! 5 + + * + ( + 0# +* " ? *+* + # 0"* '( * * * !#&0* 6
!!* ) 0* (* + +* $#!! 0 $ * '( ! 5 0* $* ! / (+ + ! 5 . +*
+ 0 $ * 6 ! " #0 " * (.#$ ! )*& #.*; / *
!+ B 9B $*0.# /$ 6 $! U99 F V
!+ C $! U V / !+ D U9 V6
!+ 88 $! U9 $) #$# !V !V6 !+ 88 U9 $) 9# !V6 !V6
!+ 8 $! ! 1 20(! ZVSZVd9C6 9C !+ 8 $! ! 1 20(! ZV[ZVd9D
! ! 5* 88 8 / *0. !* $*0* U # #*V #*V66
!+ 8 # *+($# ! 1 20(!
Z <9CZA AXA A
X < < < < #3 # #*XA + A XF8 8>=X #3 # #*X8 X9 ==
X X < < #3 # #*XA + A XF8 8>=X #3 # #*X8 X9 ===

,5
# C #$6 (+6 * 5
#* *!?
3 #!!*
!+ 98 $! ! 120(!
Z < 8 ZA AXA
AX < < < 8 X .! 2+#5
* X>X9 ==X X < 8 X .! 2+#5
* X
>X9
>X9 ===
!+ E $! U 9 V6
! T988 " # ! +# * + # ( ! #$6 +0 I S 2+(!* ! $*0* " $#
! #5 (# 1
#5 (

2+(!* # +* $ #.# ! #5
(# !? + $2+#5
*

(.9#! # <=
g $ * '( " 0# # ,1
#! !* + * 5
I !# % !* + 1$) + +*
!! R* f) ; !$(!

1 $ #% ) 69#! *+ Z 9 ! )
5<A /
*A =6 +% $ +9#! $ #* Z-
!9#! ! $ # # 5Z;
5<A # #*A = #'( Z9 !
5<A
O8>A=6 !( Z 5<A8 A =6 !(
+1

+ (.

::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::

(.K(# 9#! *<=


g $ * '( !#0# !* 1#! * "!#$ +* !* + *
!! R* f) ; !$(!

1 $ #% ) 69#! *+ Z ( )
$ #% ) 6 )*h !!
5<A
O8>A
=6 !( Z 5<A
98 A
=6 !(
+1

+ (.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
(.R* f) ; !$(! <=
g $ * '( 0( /*$(! ! $* #+* + ! $ !+ E < 9 =
1 $ #% ) 69#! *+ Z ( )
5<AEA =69* 6 *!* + -Z
!
5<AEA =69* 6 *!* + -Z
+1
""!#$ #* 6 .! % Z9 !
5<A O8>A =6 !( Z 5<A 98 A =6 !(
1 5<A8 A =6 !( Z A A) 5<A O8>A =6 !( Z A A

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# C
""!#$ #* 6 .! % Z (

+ (.

* ! " '( H 0 $ * #* (*0 #30* ! 1#! +* + + * "* 1$)


! $$#* + ( * #.* /*6
)* % 0* *0. ! 2+(!*8 $* ! *0. + U $ * V6 * + ! +# * + # ( !
#$ + I S " *"# + + ! $( +* '( " $ (.#$ ! 40# *
< 0 = /$ 0.# 2+(!*8 "* $*

0# ! .& * )*& # $!(#0* !* .* * '( &$( , ! 0 $ * # +


! 02+(!*6 #* 0* ! $! ! TK" %*!% ! )*& + $,!$(!* /!( 5* * (.#$ 0*
! $ !+ OB6
OB I S 0,5 " +# H + ! 5
# 5( * /!( 5 * "(! +* *.
#0 5 # + .* 2 + $)* + ! 2 *"$#2 #5 0 $ * + ! $( +* + +#,!*5 * '(
" $ ! 5# 9#! # /$ " 6
.#$ ! !+ OC / 5 (# ! 0# 0* " *$ +#0# * #* " #5 ! 0 $ *
K(# 9#! *6*

N B 7

! . ! $ + $*0" *. $#2 + (0 / !+* 0.#4 $* *$#+* $*0* UF*& + .&


* " !
1* 0(! $#2 + +* 9# $# * V $* #+ +* "* !* " *1 #* ! + ! , $* .! $*0* (
#0"* " " !+ .& * '( (#!#3+* + .* +* $* ! " *"2# * + 1$#!# ! ! .&* !
" " $#2 + # 1 * 0 $#2 $* 20#$ 1 # $# $* ( 0?#0* + # 0"* / 1 (3 *6

* $( 0 !( 5* + '( +# H 0* /" *. 0* ! 1 ( $#* 0# * + ! )*& + # + !


5# * + $$#* ! #.* # #* !* &
( ! #.* + &( 0* !* + *
#0" #0# !* !* " $ #%* $*0" *. $* .! ! " *+ ! # 1* 0 $#2 ! #.* /
*
" ! $* *! /$* (! + !+* # +#%#+( ! + ! $( #0"* $* *$ + '( 0
-$ ! * "( + / (+ ! $* $ $#2 + *+* !* + * $* .! + ( + 0# +* " ? *+*
1# $ ! (#!#3 +* ! !! 0 +* U ! $ + *0" *. $#2 + (0 / !+* V6

,5
# C> #$6 (+6 * 5
#* *!?
3 #!!*
9 6 7 7

! $*0* / !* )#$#4 0* ! " ,$ #$ #* 0" 30* # *+($# +* ( ( % )*& +


$,!$(!* *. ! $( ! .! $ , !* ?(!* + ! $*!(0 # *+($# , ! 1
20(! $ #
! $ !+ + $( + " 1
# !0 *. !* !+* '( * " 0# # , ! .* !* +*
9# $# * " # 6

( ( % )*& + $,!$(!* / *0. ! $*0* U ! $ /V6 $* # ( $#2 " *$ + 0*


$ #.# ! ?(!* '( !! % ,$ + ( + ! $*!(0 + ! )*&+ . &*
!+ E 8 $*0.# /$ 6 $! U V
!+ E 8 $*0.# /$ 6 $! U O V
!+ E 8 $*0.# /$ 6 $! U V
!+ E E $*0.# /$ 6 $! U V
!+ 8 $ 6 $! U V
!+ 8 $ 6 $! UF V
!+ 9E OE $*0.# /$ 6 $! U V
!+ 98 $ 6 $! U V
!+ O8 $ 6 $! U V
!+ FE E $*0.# /$ 6 $! U V
!+ F8 $ 6 $! U V
!+ 8 $ 6 $! UF V
!+ E YE $*0.# /$ 6 $! U V
!+ 8 $ 6 $! U V
!+ Y8 $ 6 $! U V
!+ E E $*0.# /$ 6 $! U V
!+ 8 $ 6 $! U V
!+ 8 $ 6 $! UO V
!+ E E $*0.# /$ 6 $! U O V
!+ 8 $ 6 $! U V
!+ 8 $ 6 $! U V

9 6 7 9 <= 6 <= <=

* !* ?(!* + $*!(0 ?+1# #+* )* , $ #* # *+($# ! #5


(# " #0 $ !+
+.& * + $ + $*!(0 ! 1
20(! '( " ! ?(!* #5 +*6

! " #0 " * ,%# $(! 4 )*& $* !* + * - # ! )*& U 2+#5* V "!#$ +* !


4$ #$ + )#" %?$(!* " +#+
!+ 88 $! UZ
Z 2+#5* _DV
D /$*"# ) $# . & *) '( ! $ !+ 0( ! % !* $ *
< =6
!+ 88 $! UZ
Z 2+#5* _DV /$*"# ) $# . & *) '( ! $ !+ 0( ! % !* $ *
< =6
!+ 88 $! U V /$*"# ) $# . & *) $( +* ! $ !+ (.#$ + . & * ! $*!(0
U V $ 0.# + (.* * $ $! U V /$*"# ) $# .& * ! $ 0.# +
(.* $! U O V /$*"# 1 # !0 $! U O V /$*"# ) !1
# !"
5("* + $( 6
! 5 ( +* " * $* # # *+($# ( # +1 20(! $*0.# + '( ! " 0# # , - $ !
+ %*!% * !* + * '( $ # 0* " %*!$ ( * +* 1# $# * 6
!+ 88 $! ! 1 20(!
UZ < 88ZA AXAAX 6 < #.*; # #*_ a aD Ya8@ X 2+#5 * _DX #.*; # #*_ aaD aa8@ ==
#!#3 ! * *! +* + !! * " $*"# 1
20(! ) $# . & *) '( ! I! #0 $ !+
0( ! % !* $ * <*=

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# C@
- "!#$ $#2 6 * 120(! ! # +#$ 0* -
$ ! '( # - # ! $2+#5 * ! $ !+ 88 % / ! )*&
#.*; # #* *0 ! 5* D Y8@ .('( ! $2+#5 * '( #+* D / (0 *+* !* % !*
$* +* " $2+#5 * 5 # +* ! $*!(0 + ! * ! 5 * D 8@ 6
!+ 88 $! ! 1 20(!
UZ < 88ZA AXAAX 6 < #.*; # #*_ a aD a8@ X 2+#5 * _DX #.*; # #*_ aaD aa8@ ==
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) '( ! I! #0 $ !+
0( ! % !* $ * <*=
- "!#$ $#2 6 * 120(! ! # +#$ 0* -$ ! '( # - # ! $2+#5* ! $ !+ 88 % / ! )*&
#.*; # #* *0 ! 5 * D 8@ .('( ! $2+#5 * '( #+* D / (0 *+* !* % !*
$* +* " $2+#5 * 5 # +* ! $*!(0 + ! F * ! 5 * D 8@ 6
!+ 988 $! ! 1 20(! U Z < 88: 88: 88S X 88:
88: 88X =V
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) '( ! I! #0 $ !+
0( ! % !* $ * <*=
- "!#$ $#2 6 * 120(! $* +#$#* ! ! " +#0* -$ ! '( # ! #0"* + ! +#1 $# + !
$ !+ 88 88:: 88 0 / * '( # ! % !* + !* $* #* "* 5 6
!+ O88 $! ! 1 20(! U Z < 88: 88: 88S X 88:
88: 88X =V
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) '( ! I! #0 $ !+
0( ! % !* $ * <*=
- "!#$ $#2 6 * 120(! $* +#$#* ! ! " +#0* -$ ! '( # ! #0"* + ! +#1 $# + !
$ !+ 88 88:: 88 0 / * '( # ! % !* + !* $* #* "* 5 6
!+ F88 $! ! 1 20(!
UZ < 88ZA AXAAX 6 < #.*; & ( _ a aD Ya8@ X 2+#5 * _DX #.*; & ( _ aaD aa8@ ==
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) '( ! I! #0 $ !+
0( ! % !* $ * <*=
- "!#$ $#2 6 * 120(! ! # +#$ 0* -
$ ! '( # - # ! $2+#5 * ! $ !+ 88 % / ! )*&
#.*; & ( *0 ! 5* D Y8@ .('( ! $2+#5 * '( #+* D / (0 *+* !* % !*
$* +* " $2+#5 * 5 # +* ! $*!(0 + ! * ! 5 * D 8@ 6
!+ 88 $! ! 1 20(!
UZ < 88ZA AXAAX 6 < #.*; & ( _ a aD a8@ X 2+#5* _DX #.*; & ( _ aaD aa8@ ==
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) '( ! I! #0 $ !+
0( ! % !* $ * <*=
- "!#$ $#2 6 * 120(! ! # +#$ 0* -$ ! '( # - # ! $2+#5* ! $ !+ 88 % / ! )*&
#.*; & ( *0 ! 5* D 8@ .('( ! $2+#5 * '( #+* D / (0 *+* !* % !*
$* +* " $2+#5 * 5 # +* ! $*!(0 + ! F * ! 5 * D 8@ 6
!+ 88 $! ! 1 20(! U Z <988TF88SO88T 88X988TF88:
88X988TF88:O88: O88: 88X UV= V
#!#3 ! * *! +* + !! * " $*"# 1
20(! ) $# . & *) 0" & $* ! $ !+
+ (#3 '(# + 6
- "!#$ $#2 6 * 120(! $* +#$#* ! ! " +#0* -$ ! '( # ! #0"* + ! (0 + ! $ !+
988TF
88TF88
TF88 0 / * '( ! (0 + ! $ !+ O88T 88 # ! +#1 $# + 5("* + $ !+
+ !* $* #* * "* 5 + <UV UV=6
UV
!+ 988 $! ! 1 20(! U Z <O88T 88S988TF88XO88T 88: 88:988:
988:F88XVV= V
#!#3 ! * *! +* + !! * " $*"# 1
20(! ) $# . & *) 0" & $* ! $ !+
+ (#3 '(# + 6
- "!#$ $#2 6 * 120(! $* +#$#* ! ! " +#0* -$ ! '( # ! #0"* + ! (0 + ! $ !+
O88T
88T 88
88 0 / * '( ! (0 + ! $ !+ 988TF88 # ! +#1 $# + 5("* + $ !+
+ !* $* #* * "* 5 + <UV UV=6
UV
!+ 88 $! ! 1 20(!
UZ
UZ < <a 88ZAO A X a8 ZA A=Xa88X < <a 88ZA O A X a8 ZA O A
=XaY88X <
<a 88ZA A
X a8 ZA A=Xa88X < <a 88ZA AX a8 ZA A=XaY88XA A
====
#!#3 ! * *! +* + !! * " $*"# 1
20(! ) $# . & *) 0" & $* ! $ !+
+ (#3 '(# + 6
- "!#$ $#2 6 1
20(! $* +#$#* ! " 0# '( - $ ! "( + + 0# '( + *+* !*
40# * # 5 +* ! $*!(0 U V< O O = $(,! ! '(
5 ( + ! $#2 $* ! ?(!* + ! $*!(0 %# $(! +* ! $ !+ +* + " + %( !% ( (! +*6
* 32 # $!(/ ! 1 20(! ! $* +#$#* ! " $ + ! $$#2 !* '( #5 #1 #$ '( U !
" #0 5(0 * * % + + * '( " ! #5(# / ?($ #% 0 V6 * " ! . !

,5
# CB #$6 (+6 * 5
#* *!?
3 #!!*
"#+ '( $*0" ( . # ! $( + ! (.* U O V < 88= + . $* "* + ! $*!(0
U V < 8 = /# ?'( *0 ! % !* + ! $ !+ 88 < = /!* #
+ !* $* #* * "* 5 + gUV g<" + $*0#!! = !( 5 * % #1 #'( ! 5 ( +* 5 (0 * #5 ( !
" *$ +#0# * #* / ?) ! I! #0 $* +#$#2 6 #"* + 1 20(! $* 1 ( $#* $*0.# +
0(/I#! ! )* + + 0# !* !+* & ( +* " ! ! .* $#2 + !* +* 9# $# * 6
!+ 88 $! ! 1 20(!
Z < <a 88ZAO A
X a8 ZA A=Xa88X < <a 88ZA O AX a8 ZA O A=XaY88X <
<a 88ZA AX a8 ZA A =Xa88X < <a 88ZA A
X a8 ZA A=XaY88XAA====
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) 0" & $* ! $ !+
+ (#3 '(# + 6
!+ 88 $! ! 1 20(!
Z < <a 88ZAO A
X a8 ZA A=Xa88X < <a 88ZA O AX a8 ZA O A=XaY88X < <
a 88ZA A
X a8 ZA A=Xa88X < <a 88ZA A X a8 ZA A
=XaY88XA A
====
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) 0" & $* ! $ !+
+ (#3 '(# + 6
!+ 88 $! ! 1
20(!
Z < <a 88ZAO A
X a8 ZA A=Xa88X < <a 88ZA O AX a8 ZA O A=XaY88X
Y88X < <
a 88ZA A
X a8 ZA A
=Xa88X < <a 88ZA A X a8 ZA A
=XaY88XA A
====
#!#3 ! * *! +* + !! * " $*"# 120(! ) $# . & *) 0" & $* ! $ !+
+ (#3 '(# + 6
!+ @D $! U O V6
V
!+ @D $! ! 1 20(! U Z < 88 @@= U6 * ! * *! +* + !! * $*"# !
120(! %4 + ! 5* @D @D6 @D
!+ @E $! U < = O V6
V
!+ @E $! ! 1 20(! U Z < @D: @D: @DS X @D: @D: @DX = U
- "!#$ $$#2
#2 6 1 20(! + 0# ! +#1 $# ! $*!(0 + /O "*
$( * # ! (0 * # + 0 * ! (0 * # + O < @D:
@D: @D@D= 0 / * $ *
'( # ! " $ #%* % !* + !* $* #* '( "* 5 $ *6
!+ @E $! ! 120(! U Z < @D: @D: @DS @DS X @D @D:: @DX = U
- "!#$ $#2 6 120(! ! # % +! #* 6
!+ @E $! ! 1 20(! U Z < @ES X @EX: @EX: @E= U
- "!#$ $#2 6 1 20(! " 0# '( - $ ! $( + !* !+* + ! ! $ O ! + $# #
! #0"* + ! +#1 $# O 0 / * $ * < @ES = '( # +#$)*
% !* + !* $* #* '( # ! % !* + ! $ !+ @E $* #5 * 5 #%* 1$ * + ! $( +
" $ #%*6 +#$#* !0 / 1$ * + ! ! % !* + ! $ !+ $( +* " ( "4+#+
"( + "!#$ ! 9* 0 * $* +#$#* ! ! $*0* "( + " $# ! #5 (# 1
#5 (

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# CC
!+ B $! U V6
!+ B $! ! 1 20(! U Z @DT @E U
!+ B $! ! 120(! U Z @DT @EV
@E
!+ B $! ! 1 20(! U Z @DT @E U
!+ B $! ! 1 20(! U Z @DT @E U
$(! ! $*!(0 U V6 V
0# $* 1 "( + 55 1 * 0 * /$*!* 5
( * + 0*+* '( 1
# !0
+?0* ( )*&+ (0 / !+* $*0* 0( ! 1#5
( + .& *

9 6 9 < O =

0" 30* # +* ( ( % )*&+ $,!$(!* ! *0. 0* $*0* U +* 9# $# * V6 (5


*
" *$ + 0* %# $(! 4 )*&$* ! + *0# + U ! $ /V " !!*

.#$ ! $ !+ C / $! Z ! $ /_886 886 +# ! $* *! +* + !! * $*"#


4 1 20(! ) ! $ !+ 88 6 $$#2 " 0# 0* *+ ! $( .! $#+
! "! $* .! " ! (.* 6 (5 * 1$ * + ( " $#2 $* $ #%*
* ) $ 0* !* #5 (#
*!% ! $ !+ C> / $! Z ! $ /_8B
! $ !+ CC $! ! $ /_8B 8B8
8
! $ !+ D $! ! $ /_8B
! $ !+ D $! ! $ /_8B
! $ !+ DB $! ! $ /_8B 8B>
>
! $ !+ DE $! ! $ /_8B@
! $ !+ E $! ! $ /_8BB8BB6 * * " 0# # , $* $* ! $(
" $# $#2 $(0(! + "* $ + $ #%* # 0 +# 0 +.&* 1$ * + "*+ +!
% !* * #5 # ! + ! $ #%* /0* ! !+* * !#.* "* $ + ( * + !!* 6
! $ !+ 88 $! /$ 6
! $ !+ C $! Z ! $ /_88 /$* ! / (+ + ! $* *! +* + !! * $*"# !
120(! ) ! $ !+ 88 6
*!% ! $ !+ C> # *+($# 1 20(! Z < ! $ /_8B S X ! $ /_8B XVV=
! $ !+ CC $! Z < ! $ /_8B8 8B8S X ! $ /_8B8 8B8XVV=
! $ !+ D $! Z < ! $ /_8B S X ! $ /_8B XVV=
! $ !+ D $! Z < ! $ /_8B S X ! $ /_8B XVV=
! $ !+ DB $! Z < ! $ /_8B> 8B>S X ! $ /_8B> 8B>XVV=
! $ !+ DE $! Z < ! $ /_8B@ 8B@S X ! $ /_8B@ 8B@XVV=
! $ !+ E $! Z < ! $ /_8BB 8BBS X ! $ /_8BB 8BBXVV=

5
(#+ 0 # ! $ !+ C # *+($# ! % !* U V6
V ! $ !+ D # *+($# ! #5
(# 1
20(!
=SI(SUMA(D9;D21;D54;D59)>0;SUMA(D9;D21;D54;D59);"")

,5
# CD #$6 (+6 * 5
#* *!?
3 #!!*
! $ !+ E / #5
(# ! $$#* $ + 5("* + $( # # *+($# +* 1
20(! '(
" 0# (0 $ + ( + ! (.$( # %*!($ + + !* $* #* '( * "* 5 + &0"!*
+ #"* + 1
20(! $* +#$#* ! "*+ 0* " $# ! #5 (# #0 5

" # *" $#2 ) ! $ !+ 88 6 ! $ !+ 88 # *+($# ! 1


20(! Z DT BD

.#$ ! $ !+ C # *+($# ! % !* U V /$* / (+ + ! $* *! +* + !! * $*"#


% !* ) ! $ !+ 88 6
! $( +! #%* " *$ + + ! 0# 0 0 '( $* ! $( + ! $ #%*
+ $# %# $(! ! )*& U +* 9# $# * V $* U ! $ /V 0" 3 +* ! $ !+ 9C
+* + # *+($ ! 1 20(! Z ! $ /_8 D /!( 5 * $*"# ! 0# 0 ) ! $ !+ 9E 6
! $ !+ 988 $! !( 5
* $ /1*0
5( *6
! $ !+ OC # *+($# ! % !* U V / ! $ !+ OD Z ! $ /_8 E !( 5 * $*"# !
%?$(!* ) ! $ !+ OE 6
.#$ ! $ !+ / $! (! +* 6 ! $ !+ # *+($# Z ! $ /_ BD
! $ !+ OE / $! Z < S X XVV=
! $ !+ OE $! Z < [ X X =
$* # ( $#2 (.#$ ! $ !+ FC # *+($# ! % !* U V / " # + ! $ !+ FD #
# *+($# +* 1 20(! $* +#$#* ! ! $*0* " $# ! #5(# #0 5

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# CE
*+($# #"* + 1
20(! ) ! $ !+ FE / ! $ !+ F88 $! ZFDTF@DTFBE

.#$ ! $ !+ C # *+($# ! % !* U V ! $ !+ D $! ! 1 20(!


Z < <a DSZ XFD=Xa DX < <aFDSZ X D=XaFDX == ==66 *"# 120(! ) ! $ !+ 88 6
1# !#+ ++ # 5 120(! ! 5 * D 88 + '( ! "* ! % !* U V
! $ !+ < ! * $* % !* 0 / * $ * ! $*!(0 /F= * " 0#
"!#$ +* ! ) 0# U (*1 #! **V # $ # #* " !*5 '( ! 1 #! # % !*
"( + *$(! + ! )* + #0" #0# ! ! $ O !6
$* $( $# " !*5 !* #* 0 -"!#$ +* " #0 0 ! 0* ! 5*
C C !( 5 * +F 0# S * S9#! *S (*1 #! *6
*6
0* '( ! 5* ! $$#* +* " $ "* $ + $*!(0 ( 1 ! $) 5 "( +*
) $# .&* '( $* "* + ! $ & + "! 5.! $* *"$#* " ! $$#* !*
+ * '( + 1 #! 6
$* # ( $#2 ! $$#* 0* ! 5* 8 F88 / ! $( +* + *0. # *+($#0* !
*0. + U O !V6
!V6
(5 * "(! 0* *. ! .* 2 + ! !# + "! 5.! (.#$ + ! $*!(0 /! 5 #0*
U * !#3 V6
! $( +* + +#,!*5* '( " $ ! 5 # ! *"$#2 U 0 / * * #5 ( ! '( V + ! !#
+ "! 5.! ! $ &+ ! #3 '(# + / ! $ &+ ! + $) # *+($# ! % !* U V ! $*0*
"( + " $# ! #5 (# 1#5(

,5
# D #$6 (+6 * 5
#* *!?
3 #!!*
(5
* "(! $ " 6 + 0* ( ! $ O ! (0#+* " $#+* ! #5
(#

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# D8
" '( H *6 )* #
$* 0* ( 0 $ * '( * " 0# #0" #0# ! . ! $ +
1
* 0 (*0,#$ " !!* + . 0* # 5 ! +# * + %# ( ! #$ < ! T988=
T988 ! 02+(!*
, + < $ * = '( ) .?0* (#!#3+* " !* $2+#5* + U9#!
9#! # <= /K(# 9#! *<=V
*<=
$ #.#0* ! !? + ! #5 (# 0 $*

(. 0" O<=
b
b $ * 5 . + ! 8DL L B "* O P
b 0# ! !, #0" #0# /" +* %# " %#

5<ACA =6 ! $
! $ #* 6 (*9#!
$ #% R# +*h6 0 !! $ *!! * #5
) Z8
! $ #* 6 (*9#! 9# !+ZD # # 8 ZA SZ A " * Z-
! +
""!#$ #* 6O* * 1 $ ZAO !A
! $ #* 6 # ( *"# Z8 %# hZ ( *!! Z (
! $ #* 6 (*9#! 9# !+ZD
! $ #* 6 (*9#!
5<A8A =6 ! $
+ (.

* 0 $ * ! " +#0* -$ ! '( ! $$#* ! 5* C '( +* + $( !


$*!(0 $* % !* 1
#! '( !#& *+* !* % !* 0 / * * #5 (! $ * USZ V (
% 3 &$( + ! $$#2 ! $$#* ! 5* *0. +* $*0* U O !!V * 0( $20*
% , + #0" * / 5 (#+ 0 "*+ 0* "(! *. ! *"$#2 U 0" #0# V "
*. ( $*"# #0" + ! +*$(0 *6
* $*0*+#+ + # 0* ! " (" #* < 5 * 8 = ( .* 2 + !! 0 + ! 0 $ * /
! #5 0* ! *0. + U 0" #0# O OV6
! 0# 0* " *$ +#0# * + . 0* 5 (# " *. ! +* + (! +* 6
o .#$ ! $( * ! !+ C $! ! #5 (# %?$(!* UZ 2+#5* _ CV6 C * !
/(+ + ! $* *! +* + !! * $*"# %?$(!* ) ! $ !+ 8 86
o ! $ !+ $! ! #5 (# %?$(!* UZ 2+#5* _8EE 8EEV6 +# ! / (+ + !
$* *! +* + !! * $*"# %?$(!* ) ! $ !+ 8BE68BE
o .#$ ! $( * ! $ !+ C $! ! #5 (# %?$(!* UZ ! $ /_ > V6
*"# ! %?$(!* ) ! $ !+ 8 86
o ! $ !+ $! ! #5 (# %?$(!* UZ ! $ /_ V6 *"# ! %?$(!*
) ! $ !+ 8BE6
8BE
)* % 0* 0 ! ($ ( + ! +* + (! +* " *$ +# +* + ! #5 (#
0
o .#$ ! $( * ! $ !+ 8 $! U V $ /"* 5# 6
o !+ 88 $! U ,V6 !+ 88 UZ 8CV 8C
o !+ 8 $! U * ! # 5 * V6
o !+ 8 $! U * V6 !+ 8 UZ D DV
o !+ 8> $! U * !# 5 * * V /"* 5# 6
o !+ 8B $! U V $ /"* 5# 6
o !+ 8C UZ CV6 C !+ 8D $! U * V6 !+ 8D UZ 8D 8DV
o !+ 8E $! U * *+ +# "* #.! " ! % V6
o !+ $! U * V6 !+ $! U % #* 1 # !V6
! !+ 8 $!
U * * + % +#+ V6 !+ $! U V $ /"*
5# 6
o !+ > $! U * V6 !+ > UZ EV E $*"# ) ! $ !+ 8@>6 8@>
o !+ 8@B $! U O V "* 5# 6
o !+ 8@C $! U V "*
5# 6
o !+ 8@D $! U V "* 5# 6

,5
# D #$6 (+6 * 5
#* *!?
3 #!!*
o !+ P C UZ > V $*"# ) ! $ !+ P8@>6
8@>
o !+ 8C UZ C CV6 !+ 8D UZ 8Di 8Di
i
o !+ 8E UZ 8C 8C:: 8DV
8D 6 !+ UZ 8 8V
o !+ P C UZZ > V $*"# ) ! $ !+ P8@>
8@>6
o *+($# ! *+! 1 20(! ! $*0* 0( .&
*

o !+ 8 $! ! 1
20(! UZZ < <P8 X 8 X 8 =S X <P8 X 8 X 8 =X = !( 5
*
$*"# ! ) ! $ !+ 8@D
8@D6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# D
o ! $*0* !* )#$#4 0* $* ! ! $ O ! # $* "* 0* ( " '( H 0 $ * " 1
#!
#0" #0# ! +* + (! +*

(. 0" <=
b
b $ * 5 . + ! 8DL L B "* O P
b 0# ! !, #0" #0# /" +* %# " %#

5<A EA =6 ! $
! $ #* 6 (*9#!
$ #% R# +*h6 0 !! $ *!! * #5
) Z8
! $ #* 6 (*9#! 9# !+ZB # # 8 ZA SZ A " * Z-
! +
""!#$ #* 6O* * 1 $ ZA A
! $ #* 6 # ( *"# Z8 %# hZ ( *!! Z (
! $ #* 6 (*9#! 9# !+ZB
! $ #* 6 (*9#!
5<A PA =6 ! $
+ (.

o $* $!(# $* " ,$ #$ "*+ 0* # $!(# " * $$#2 ( +* $* H * $! % !


)*& " * 5 # +* *+ '( !! $ !+ '( $* # 1
20(! 1$ * + %# '( !
(( #* "( + !#0# $$#+ !0 !5
( + !! 6

N C J

.( 0 + )$ 1 ( $#* !( .&
*+ $ $ ?#$ 5 5 ! ( $ ,(! '(
0*+* + 0 I5 ! " 0# ! + 1
* 0 # 0 +# + ( )*& * 6

" $# 0 I! #0* .&


* '( % 0* &$( " + "* $* $!(#+* ( * !! *. !
0 &
* " *+($ #%* + - $ !6

9 6 7 J

( ( % )*&+ $,!$(!* / *0. ! U IVV6 .#$ ! ! # #$#* + *+ ! *


)*& / # $* "* + 6
)*&"( + 1
*0 + /$* 1
#5(+ 5 ( * + ! ( '( + 0, $* 5
*+* !* + * '( ( * $ # ! $*0* 1$) + # #$#* /1
# ! *0. + ! 0"
# $$#2 !41
* * $6
0*+ !* "( + $*0* ! '( 0( ! #5
(# 1
#5(

,5
# D> #$6 (+6 * 5
#* *!?
3 #!!*
o !+ 8 / 88 1
*0 $* ! /
(+ + ! $( +* + +#,!*5
* 9* 0 * + $ !+

o # $( +* + -* (.#$ ! $( * *. ( " $#* % $?* +! 0 I +


) 0# .* 2 + $)* /*"$#2 #.(&*6 ( 5
* * (.#$ ! $( +* + -* ! !(5
+* + + # !* + * + 4! "( + # " #0 * ( ? 0.*!* ! $$#2
0 +# S ? *!*6
0.*!* 5(#+ 0 # *+($# ! -* + +* #5 ! $*!* #"* +

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# D@
1
( $6 * $ #* 5
(# ! #* " *$ +#0# * " $ + ( * + !* -* '(
$ # . $* $*"# ! % $ '( $ #* ( * '( / 4 0# +*6
o #5 ! ( )#" %?$(!* (.#$ ! $( * *. ! $( +* + -* 0# +* /!( 5 *
"(! ! .* 2 + $)* + ! 2 + ! 0 I+ "! 5.! '( " $ ! $$#* F#" %?$(!*6
!*

o " $ ! $( +* + +#,!*5 *U )#" %?$(!*V +* + "*+, ! $$#* ! !(5


+* + '(# %# $(! ! $( +* + -* + 0, $( +* + +#,!*5
* "(! +*
*. ! #'( U 1 *6 + " !! `V "* #.! .! $ # 1* 0 $#2 + " !! '(
1
# ! # 1* 0 $#2 '( " $ ,$ + % 3'( "* #* ! $( * *. ! $( +*
+ -*6 ! 1
#5( + .& *6

o " *$ +#0# * + . " # " $ + ( * + !* $( +* + -* '( )(.#


# +* ! )*& I/ !* $( ! + %# $(! $* !5
( )*&+ $,!$(!*
" $# !6

,5
# DB #$6 (+6 * 5
#* *!?
3 #!!*
o (5 * + ) . %# $(! +* *+* !* $( +* + -* $ #* # $ +( +
! )*& ( * * )#" %?$(!* " "*+ 5 # 0" ! )*& I6 !!* # !
" #0 )*&%# $(! + /" *$ + + ! #5 (# 0
o #0 * # ( $( +* + -* ! $*0* )#3 * #* 0 6 $ #.# (
*0. '( #+ #1 #'( ! $( +* 1*0 5( * /!( 5 * #5 ! !
)#" %?$(!* ! $*0* 0( .&*

o % 3 0# +* 1*0 + $( + ! $* 1
#5( $#2 . $* $*"# %?$(!* $ +
( + ! )*& " '( "* #.! %*!% 1
* 0 (*0,#$ ! 0 I" # $#" !6

* *+* "* )* " * ) . "*+#+* # 1$ ( -


" $ #% $* " $ * ! $* #+* + !
" !! *. "!#$ $#* $* .! -
$ !6

($) 5 $# "* ( # $# 6

#$6 (+6 * 5
#* *!?
3 #!!*

86 * .#!#+ +.,#$ # 0 +# / (" #* $* "! #!! -


$ !
6 * .#!#+ ++ * * O $# ! "*/+ $* #$ * *1 - $ !
6 (+# * ?9# $ ! / -$ !
>6 - $ ! /" " ! + . & * (+# * ?9# $#
@6 5 #2 0" # ! $* ! *"* + #$ * *1 - $ !
B6 9# 3 " +0# # +* / (+# * $* - $ !
C6 " $#2 / % !( $#2 + */$ * -
$ !
D6 20* +# H / ! .* ( *1h $* .! -$ !
E6 `60($)* 0,6

#$6 (+6 * 5
#* *!?
3 #!!* ,5
# DC