Loading ...
Loading ...
Loading ...
8WLOL]DU~QLFDPHQWHHOFDEOHVXPLQLVWUDGRFRQHODSDUDWRRSRUHO
6HUYLFLRGH$VLVWHQFLD7pFQLFD
0RQWDMH EDMR HQFLPHUD ODV SODFDV GH LQGXFFLyQ VROR SXHGHQ VHU
LQVWDODGDVVREUHFDMyQXKRUQRVFRQYHQWLODFLyQIRU]DGD'HEDMR
GHODSODFDGHFRFFLyQQRVHSXHGHQLQVWDODUIULJRUtILFRV
ODYDYDMLOODVKRUQRVVLQYHQWLODFLyQRODYDGRUDV
&DPSDQDH[WUDFWRUDODGLVWDQFLDPtQLPDHQWUHODFDPSDQD
H[WUDFWRUD\ODSODFDGHFRFFLyQGHEHVHUDOPHQRVODGLVWDQFLD
LQGLFDGDHQODVLQVWUXFFLRQHVGHPRQWDMHGHODFDPSDQDGH
H[WUDFFLyQ
(QFLPHUDSODQDKRUL]RQWDOHVWDEOH6LJDODVLQVWUXFFLRQHVGHO
IDEULFDQWHGHODHQFLPHUD
(ODSDUDWRVHSXHGHPRQWDUHQODVVLJXLHQWHVHQFLPHUDV
UHVLVWHQWHVDODWHPSHUDWXUD\DODJXD
■ (QFLPHUDVGHPiUPROSLHGUDQDWXUDO
■ (QFLPHUDVVLQWpWLFDV
■ (QFLPHUDV GH PDGHUD PDFL]D VyOR GH DFXHUGR FRQ HO IDEULFDQWH
GHODHQFLPHUDVHOODGRGHORVERUGHVGHUHFRUWH
■ 0RQWDMHHQRWURWLSRGHHQFLPHUDVVyORGHDFXHUGRFRQHO
IDEULFDQWHGHODHQFLPHUD
6LHOJURVRUGHODHQFLPHUDGRQGHVHLQVWDOHODSODFDHVPHQRUDO
HVSHFLILFDGRUHIXHUFHODHQFLPHUDFRQXQPDWHULDOUHVLVWHQWHDOD
WHPSHUDWXUD\DODJXDKDVWDFRQVHJXLUHOHVSHVRUPtQLPR
UHFRPHQGDGR'HRWUDIRUPDQRVHDOFDQ]DUiXQDHVWDELOLGDG
VXILFLHQWH
■ /DHQFLPHUDGRQGHVHLQVWDOHODSODFDGHEHVHUUHVLVWHQWHD
SHVRVGH NJDSUR[LPDGDPHQWH
■ /DSODQLWXGGHODSODFDGHFRFFLyQVyORGHEHFRPSUREDUVHXQD
YH]LQVWDODGDHQHOKXHFRGHHQFDVWUH
1RWDV
■ 1RXWLOL]DUDSR\RVSXQWXDOHVSDUDHQUDVDUHODSDUDWR
■ 7RGRVORVWUDEDMRVGHUHFRUWHGHODHQFLPHUDGHEHQVHU
UHDOL]DGRVSRUXQVHUYLFLRHVSHFLDOL]DGRGHDFXHUGRFRQHO
FURTXLV GH PRQWDMH (O UHFRUWH GHEH VHU OLPSLR \ SUHFLVR SXHVWR
TXH HO ERUGH FRUWDGR VH YH HQ OD VXSHUILFLH /LPSLH \ GHVHQJUDVH
ORVERUGHVGHUHFRUWHXWLOL]DQGRXQSURGXFWRGHOLPSLH]D
DGHFXDGR
*DUDQWtDXQDLQVWDODFLyQFRQH[LyQRPRQWDMHLQDGHFXDGR
VXSRQHODSpUGLGDGHYDOLGH]GHODJDUDQWtDGHOSURGXFWR
1RWD &XDOTXLHUPDQLSXODFLyQHQHOLQWHULRUGHODSDUDWR
LQFOX\HQGRHOFDPELRGHOFDEOHGHDOLPHQWDFLyQGHEHUiUHDOL]DUOR
~QLFDPHQWHSHUVRQDOWpFQLFRGHO6HUYLFLRGH$VLVWHQFLDFRQ
IRUPDFLyQHVSHFtILFD
3UHSDUDFLyQGHORVPXHEOHVGHPRQWDMH
ILJXUDV
0XHEOHVHPSRWUDGRVUHVLVWHQWHVDXQDWHPSHUDWXUDGH&
FRPRPtQLPR
+XHFRUHWLUDUODVYLUXWDVGHVSXpVGHORVWUDEDMRVGHFRUWH
6XSHUILFLHVGHFRUWHVHOODUFRQPDWHULDOUHVLVWHQWHDOFDORU
0RQWDMHVREUHHOFDMyQILJXUD D
(QFLPHUDGHEHWHQHUFRPRPtQLPRXQJURVRUGH PP
/DGLVWDQFLDHQWUHODSDUWHVXSHULRUGHODHQFLPHUD\ODSDUWH
VXSHULRUGHOFDMyQGHEHVHUGH PP
1RWD 6LORVREMHWRVPHWiOLFRVTXHVHHQFXHQWUDQHQHOFDMyQ
DOFDQ]DQ WHPSHUDWXUDV HOHYDGDV GHELGR D OD UHFLUFXODFLyQ GHO DLUH
SURFHGHQWH GH OD YHQWLODFLyQ GH OD SODFD R VL VH JXDUGDQ SHTXHxRV
REMHWRVPHWiOLFRVSXQ]DQWHVFRPREURFKHWDVXVDUXQVRSRUWH
LQWHUPHGLRGHPDGHUD ILJXUD
/DSODFDGHFRFFLyQHVWiGRWDGDGHXQYHQWLODGRUVLWXDGRHQOD
SDUWH LQIHULRU 1R GHEHUiQ JXDUGDUVH HQ HO FDMyQ REMHWRV SHTXHxRV
RSXQ]DQWHVSDSHOHVRWUDSRVGHFRFLQDVLQRVHXVDXQVRSRUWH
LQWHUPHGLR3RGUtDQSHUMXGLFDUODUHIULJHUDFLyQRHVWURSHDUHO
YHQWLODGRUDOVHUDEVRUELGRV(QWUHHOFRQWHQLGRGHOFDMyQ\OD
HQWUDGD GHO YHQWLODGRU GHEH GHMDUVH XQD GLVWDQFLD PtQLPD GH FP
0RQWDMHVREUHKRUQRILJXUDE
(QFLPHUDGHEHWHQHUFRPRPtQLPRXQJURVRUGH PP
1RWD &RQVXOWH ODV LQGLFDFLRQHV GH PRQWDMH GHO KRUQR SRU VL IXHUD
QHFHVDULRDXPHQWDUODGLVWDQFLDHQWUHODSODFDGHFRFFLyQ\HO
KRUQR
9HQWLODFLyQODGLVWDQFLDPtQLPDHQWUHHOKRUQR\ODSODFDGH
FRFFLyQGHEHGHVHUGH PP
1RWD 6RORHQHOFDVRGHLQVWDODUODSODFDGHFRFFLyQVREUHXQ
KRUQRGHGLVWLQWRIDEULFDQWHXWLOL]DUXQVRSRUWHLQWHUPHGLRGH
PDGHUD ILJXUD
9HQWLODFLyQILJXUD
3DUDDVHJXUDUXQFRUUHFWRIXQFLRQDPLHQWRGHODSDUDWRVHGHEH
WHQHUHQFXHQWDXQDDGHFXDGDYHQWLODFLyQGHODSODFDGHFRFFLyQ
(OYHQWLODGRUVLWXDGRHQODSDUWHLQIHULRUGHODSDUDWRGHEHDVSLUDU
VXILFLHQWHFDXGDOGHDLUHIUHVFRSRUORTXHORVPXHEOHVGHEHQGH
HVWDUDGDSWDGRVSDUDWDOSURSyVLWR3DUDHOORHVQHFHVDULR
■ XQDVHSDUDFLyQPtQLPDHQWUHODSDUWHWUDVHUDGHOPXHEOH\OD
SDUHGGHODFRFLQD\HQWUHODSDUWHVXSHULRUGHODHQFLPHUD\OD
SDUWHVXSHULRUGHOFDMyQ ILJXUD D
■ XQD DEHUWXUD HQ OD SDUWH VXSHULRU GH OD SDUHG WUDVHUD GHO PXHEOH
ILJXUD E
■ HQHOFDVRGHQRWHQHUXQDVHSDUDFLyQPtQLPDGH PPHQOD
SDUWHWUDVHUDGHOPXHEOHVHGHEHUiUHDOL]DUXQDDEHUWXUDHQOD
SDUWHLQIHULRUGHOPLVPR ILJXUD F
■ VLODDQFKXUDLQWHULRUGHOPXHEOHHVPHQRUGH PPVHGHEH
KDFHUXQFRUWHHQODVSDUHGHVODWHUDOHV ILJXUD G
1RWDV
■ 6LHODSDUDWRVHLQVWDODHQLVODXRWURWLSRGHLQVWDODFLyQQR
GHVFULWD HV LPSUHVFLQGLEOH DVHJXUDU OD FRUUHFWD YHQWLODFLyQ GH OD
SODFDGHFRFFLyQ
■ 1RFHUUDUHO]yFDORLQIHULRUKHUPpWLFDPHQWH
,QVWDODUHODSDUDWRILJXUDV
1RWD 8VDUJXDQWHVGHSURWHFFLyQDOLQVWDODUODSODFD/DV
VXSHUILFLHVQRYLVLEOHVSXHGHQWHQHUDULVWDVFRUWDQWHV
(QDSDUDWRVVLQFDEOHSUHPRQWDGRFRORFDUHOFDEOHGH
DOLPHQWDFLyQHQODFDMDGHFRQH[LyQ
'DUODYXHOWDDODSODFDGHFRFFLyQ\FRORFDUODVREUHODPLVPD
EDVHGHOHPEDODMHVREUHXQSDxRRVXSHUILFLHDSWDSDUDHYLWDU
UD\DGXUDV
/HYDQWDUODWDSDGHODFDMDGHFRQH[LyQFRQD\XGDGHXQ
GHVWRUQLOODGRU ILJXUD
4XLWDU HO WRUQLOOR GH VXMHFLyQ \ OHYDQWDU OD DEUD]DGHUD FRQ D\XGD
GHXQGHVWRUQLOODGRU ILJXUD
&RQHFWDU H[FOXVLYDPHQWH VHJ~Q HO HVTXHPD GH FRQH[LRQDGR GH
ODFDMDGHFRQH[LyQ ILJXUD
%10DUUyQ
%8$]XO
*1<(9HUGH\DPDULOOR
%.1HJUR
*<*ULV
1RWDV
■ 6LVHUHDOL]DODFRQH[LyQGHDFXHUGRDOHVTXHPD/1aVH
GHEHUiPRGLILFDUODGLVSRVLFLyQGHORVSXHQWHVVLJXLHQGRHO
HVTXHPDGHFRQH[LyQ
■ $VHJXUHVH GH TXH ORV WRUQLOORV GH OD FDMD GH FRQH[LyQ TXHGHQ
DSUHWDGRVGHVSXpVGHUHDOL]DUODFRQH[LyQGHORVFDEOHV
)LMDUHOFDEOHGHDOLPHQWDFLyQFRQODDEUD]DGHUD\FRORFDUHO
WRUQLOORGHVXMHFLyQ ILJXUD D
&HUUDUODWDSDGHODFDMDGHFRQH[LyQ
1RWD $ORMDU DGHFXDGDPHQWH ORV FDEOHV HQ OD ]RQD FHQWUDO GH OD
FDMDGHFRQH[LyQSDUDIDFLOLWDUHOFLHUUH
(Q HO FDVR GH TXH HO FDEOH GH DOLPHQWDFLyQ LQWHUILHUD FRQ HO FDMyQ
ILMDU HO FDEOH FRQ OD EULGD DGMXQWD D OD EDVH GH OD SODFD GH FRFFLyQ
ILJXUD E
1RWD (QFDVRGHQHFHVLWDUXQFDEOHGHPD\RUORQJLWXGFRQWDFWH
FRQHO6HUYLFLRGH$VLVWHQFLD7pFQLFD'LVSRQLEOHKDVWD P
&RORFDUODSODFDGHFRFFLyQILJXUDV
3HJDUODMXQWDDGKHVLYDVREUHHOHVFDOyQGHODHQFLPHUD
ILJXUD
,QWURGXFLUHODSDUDWRXQLIRUPHPHQWHHQHOUHFRUWH
² 1RDSULVLRQDUHOFDEOHGHDOLPHQWDFLyQQLSDVDUORSRUERUGHV
DILODGRV6LKD\XQKRUQRPRQWDGRGHEDMRSDVDUHOFDEOHSRU
ODVHVTXLQDVWUDVHUDVGHOKRUQR'HEHFRORFDUVHGHPDQHUD
TXHQRWRTXHSDUWHVFDOLHQWHVGHODSODFDGHFRFFLyQRGHO
KRUQR
² (QHQFLPHUDVDOLFDWDGDVVHOODUODVMXQWDVHQWUHORVD]XOHMRV
FRQFDXFKRGHVLOLFRQD
&RPSUREDUTXHODSODFDGHFRFFLyQTXHGHDQLYHOFRQOD
HQFLPHUD(QHOFDVRGHTXHODSODFDQRTXHGHDQLYHOLQVWDODU
ORV DQFODMHV VXPLQLVWUDGRV TXH VHDQ QHFHVDULRV \ DMXVWDUORV FRQ
FXLGDGR ILJXUD
1RWD 1RXWLOL]DUGHVWRUQLOODGRUHVHOpFWULFRV
Loading ...
Loading ...
Loading ...