𝐴𝑇𝐼𝑉𝑂 = 𝑃𝐴𝑆𝑆𝐼𝑉𝑂 + 𝑃𝐿

∆𝐴𝑇𝐼𝑉𝑂 = ∆𝑃𝐴𝑆𝑆𝐼𝑉𝑂 + ∆𝑃𝐿

∆𝐷𝑖𝑠𝑝𝑜𝑛í𝑣𝑒𝑙 + ∆𝐶𝑜𝑛𝑡𝑎𝑠 𝑎 𝑅𝑒𝑐𝑒𝑏𝑒𝑟 + ∆𝐸𝑠𝑡𝑜𝑞𝑢𝑒𝑠 + ∆𝐼𝑚𝑜𝑏𝑖𝑙𝑖𝑧𝑎𝑑𝑜

= ∆𝐹𝑜𝑟𝑛𝑒𝑐𝑒𝑑𝑜𝑟𝑒𝑠 𝑎 𝑝𝑎𝑔𝑎𝑟 + ∆𝐶𝑜𝑛𝑡𝑎𝑠 𝑎 𝑝𝑎𝑔𝑎𝑟 + ∆𝐹𝑖𝑛𝑎𝑛𝑐𝑖𝑎𝑚𝑒𝑛𝑡𝑜𝑠 𝑎 𝑝𝑎𝑔𝑎𝑟 + ∆𝑃𝐿

∆𝐷𝑖𝑠𝑝𝑜𝑛í𝑣𝑒𝑙 = ∆𝐹𝑜𝑟𝑛𝑒𝑐𝑒𝑑𝑜𝑟𝑒𝑠 𝑎 𝑝𝑎𝑔𝑎𝑟 + ∆𝐶𝑜𝑛𝑡𝑎𝑠 𝑎 𝑝𝑎𝑔𝑎𝑟 + ∆𝐹𝑖𝑛𝑎𝑛𝑐𝑖𝑎𝑚𝑒𝑛𝑡𝑜𝑠 𝑎 𝑝𝑎𝑔𝑎𝑟

+ 𝐴𝑝𝑜𝑟𝑡𝑒𝑠 𝑑𝑜𝑠 𝑠ó𝑐𝑖𝑜𝑠 − 𝐷𝑖𝑣𝑖𝑑𝑒𝑛𝑑𝑜𝑠 𝑝𝑎𝑔𝑜𝑠 𝑎𝑜𝑠 𝑠ó𝑐𝑖𝑜𝑠 + 𝐿𝑢𝑐𝑟𝑜 𝑑𝑜 𝑝𝑒𝑟í𝑜𝑑𝑜
− ∆𝐶𝑜𝑛𝑡𝑎𝑠 𝑎 𝑅𝑒𝑐𝑒𝑏𝑒𝑟 − ∆𝐸𝑠𝑡𝑜𝑞𝑢𝑒𝑠 − ∆𝐼𝑚𝑜𝑏𝑖𝑙𝑖𝑧𝑎𝑑𝑜