:LUH&RQGXLW,QVWDOODWLRQ2SWLRQ
5HHPSODFHHO&DEOHGH&RUULHQWH2SFLRQDO&RQWLQ~D
5HDOLFHHVWHSDVRVyORVLHOFDEOHGHFRUULHQWHHQWUHJDGRFRQODFRFLQDQRFRLQFLGHFRQVXUHFHSWiFXORGHSDUHG
5HHPSODFHHOFXEUHFDEOHVHQODSDUWHWUDVHUDGHODFRFLQD
GHVOL]DQGRVXH[WUHPRGHUHFKRGHEDMRGHODOHQJHWD
GHUHWHQFLyQ\UHHPSOD]DQGRORVGRVWRUQLOORVUHWLUDGRV
SUHYLDPHQWH$VHJ~UHVHGHTXHQRKD\DWRUFHGXUDVGHFDEOHV
HQWUHODWDSD\ODSDUWHWUDVHUDGHODFRFLQD
5HWLUHODDEUD]DGHUDGHODPRUWLJXDGRUGHUHIXHU]RGHOVRSRUWH
(QVDPEOHHOFRQHFWRUGHSUHVLyQREWHQLGRORFDOPHQWHKDFLHQGD
FRLQFLGLUHOGLiPHWURGHVXFRQGXFWRHQHODJXMHURGHOVRSRUWH
,QVHUWHHOWXERDWUDYpVGHOFRQHFWRUGHSUHVLyQ3HUPLWHTXHTXHGH
ORVXILFLHQWHPHQWHIORMRFRPRSDUDDMXVWDUORVFDEOHVDOEORTXH
WHUPLQDOFRQIDFLOLGDG
127$
1RLQVWDOHHOWXERVLQXQFRQHFWRUGHSUHVLyQ
,QVHUWHHOFDEOHGHVFXELHUWRGHFRQH[LyQDWLHUUDHQWUHHOPDUFRGHOD
FRFLQD\ODSODFDGHFRQH[LyQDWLHUUDUHWLUDGDSUHYLDPHQWH\
DVHJ~UHVHHOPLVPRFRQHOWRUQLOORGHFRQH[LyQDWLHUUDUHWLUDGR
SUHYLDPHQWH,QVHUWHODSXQWDGHOFDEOHGHVFXELHUWREODQFRQHXWUDO
DWUDYpVGHODSDUWHFHQWUDOLQIHULRUGHODDEHUWXUDGHOEORTXH
WHUPLQDO,QVHUWHODVGRVSXQWDVGHORVFDEOHVGHVFXELHUWRV
ODWHUDOHVHQODVDEHUWXUDVGHOEORTXHWHUPLQDOLQIHULRUL]TXLHUGDH
LQIHULRUGHUHFKD$MXVWHORVWRUQLOORVKDVWDTXHHOFDEOHHVWpILUPH
DSUR[LPDGDPHQWHSXOJDGDVOEV
127$
$VHJ~UHVHGHTXHHOFDEOHHVWpFRPSOHWDPHQWHLQVHUWDGR
HQHOEORTXHWHUPLQDO\TXHVHUHDOLFHXQDFRQH[LyQVHJXUD
$VHJXUHHODPRUWLJXDGRUGHUHIXHU]RHQHOVRSRUWHDMXVWDQGR
VXVWRUQLOORVFRUUHVSRQGLHQWHV
127$&$%/($'2'($/80,1,2
6HSRGUiXVDUXQFDEOH
GHDOXPLQLRSDUDFRQVWUXFFLyQSHURVHGHEHUiFDOLILFDUHO
DPSHUDMH\YROWDMHFRUUHFWRSDUDKDFHUODFRQH[LyQ
(OFDEOHXVDGRODXELFDFLyQ\FLHUUHGHHPSDOPHVHWFGHEHUi
FXPSOLUFRQODVSUiFWLFDVFRUUHFWDVGHLQVWDODFLyQGHFDEOHV\
FRQORVFyGLJRVORFDOHV
/HDHVWDVLQVWUXFFLRQHVHQVXWRWDOLGDG\DWHQWDPHQWH
&XEUH
FDEOHV
WRUQLOORVSDUD
UHHPSOD]DUHO
FXEUHFDEOHV
/HQJHWDGH
UHWHQFLyQ
3DUWHWUDVHUD
GHODFRFLQD
5HHPSODFHFRQHO&XEUH&DEOHV
7XER
&RQHFWRUGH
SUHVLyQ
6RSRUWH
%ORTXH
WHUPLQDO
3ODFDGH
&RQH[LyQ
D7LHUUD
FRQH[LyQ
DWLHUUDGH
ODFRFLQD
6RSRUWH
3XQWDVGH
FDEOHV
7RUQLOORGH
FRQH[LyQD
WLHUUD
,QVWUXFFLRQHVGH,QVWDODFLyQ