Loading ...
Loading ...
Loading ...
8VHHVWHDSDUDWRVyORFRQHOREMHWLYRSDUDHOTXHIXHFUHDGR
FRPRVHGHVFULEHHQHVWH0DQXDOGHO3URSLHWDULR
$VHJ~UHVHGHTXHXQWpFQLFRFDOLILFDGRUHDOLFHXQDFRUUHFWD
LQVWDODFLyQ\SXHVWDDWLHUUDGHODUWHIDFWRGHDFXHUGRFRQODV
LQVWUXFFLRQHVGHLQVWDODFLyQSURYLVWDV
 1RLQWHQWHUHSDUDURFDPELDUQLQJXQDSLH]DGHVXFRFLQD
DPHQRVTXHHVWpHVSHFtILFDPHQWHUHFRPHQGDGRHQHVWH
PDQXDO&XDOTXLHURWURVHUYLFLRGHEHUHDOL]DUORXQWpFQLFR
FDOLILFDGR
 $QWHVGHUHDOL]DUFXDOTXLHUFODVHGHUHSDUDFLyQGHVHQFKXIHOD
FRFLQDRGHVFRQHFWHHOVXPLQLVWURHOpFWULFRGHVGHHOSDQHOGH
GLVWULEXFLyQGRPpVWLFRTXLWDQGRHOIXVLEOHRGHVFRQHFWDQGRHO
LQWHUUXSWRUGHFLUFXLWRV
 1RGHMHDORVQLxRVVRORVpVWRVQRGHEHQTXHGDUVRORVRVLQ
DWHQFLyQHQXQiUHDGRQGHXQDSDUDWRHVWpHQXVR1XQFD
GHEHSHUPLWLUVHTXHVHVXEDQVLHQWHQRSDUHQHQFXDOTXLHU
SDUWHGHHVWHDSDUDWR
 35(&$8&,211RDOPDFHQHHOHPHQWRVGHLQWHUpV
SDUDQLxRVVREUHXQDFRFLQDRHQODSURWHFFLyQWUDVHUDGH
XQDFRFLQDORVQLxRVTXHVHWUHSDQDODFRFLQDSDUDDOFDQ]DU
HOHPHQWRVSXHGHQUHVXOWDUJUDYHPHQWHKHULGRV
 6yORXVHDJDUUDGHUDVVHFDVODVDJDUUDGHUDVK~PHGDVR
PRMDGDVFRORFDGDVHQVXSHUILFLHVFDOLHQWHVSXHGHQSURYRFDU
TXHPDGXUDVGHYDSRU1RSHUPLWDTXHODVDJDUUDGHUDVHQWUHQ
HQFRQWDFWRFRQXQLGDGHVGHVXSHUILFLHRORVHOHPHQWRV
FDOHQWDGRUHVFDOLHQWHV1RXWLOLFHWRDOODVXRWUDVWHODVJUXHVDV
HQOXJDUGHXQDDJDUUDGHUD
 1XQFDXVHVXHOHFWURGRPpVWLFRSDUDFDOHQWDUODKDELWDFLyQ
1RWRTXHODVXQLGDGHVGHVXSHUILFLHORVHOHPHQWRVFDOHQWDGRUHV
RODVXSHUILFLHLQWHULRUGHOKRUQR(VWDVVXSHUILFLHVSXHGHQHVWDU
ORVXILFLHQWHPHQWHFDOLHQWHVSDUDTXHPDUD~QFXDQGRWHQJDQ
XQFRORURVFXUR'XUDQWH\GHVSXpVGHOXVRQRWRTXHRGHMHTXH
VXYHVWLPHQWDXRWURVPDWHULDOHVLQIODPDEOHVHQWUHQHQFRQWDFWR
FRQXQLGDGHVGHVXSHUILFLHiUHDVFHUFDQDVDODVXQLGDGHVGH
VXSHUILFLH
RFXDOTXLHUiUHDLQWHULRUGHOKRUQRGHMHSDVDUXQWLHPSR
SUXGHQFLDOSDUDTXHVHHQIUtHQ2WUDVVXSHUILFLHVGHODSDUDWR
SXHGHQFDOHQWDUVHORVXILFLHQWHFRPRSDUDSURYRFDU
TXHPDGXUDV/DVVXSHUILFLHVSRWHQFLDOPHQWHFDOLHQWHVLQFOX\HQ
ODHVWXIDODViUHDVRULHQWDGDVKDFLDODHVWXIDODDEHUWXUDGH
YHQWLODFLyQGHOKRUQRODVVXSHUILFLHVFHUFDQDVDODDEHUWXUD\ODV
KHQGLGXUDVXELFDGDVDOUHGHGRUGHODSXHUWDGHOKRUQR
1RFDOLHQWHUHFLSLHQWHVFHUUDGRVGHDOLPHQWRV3RGUtDKDEHUXQD
DFXPXODFLyQGHSUHVLyQHQHOUHFLSLHQWH\pVWHSRGUtDH[SORWDU
SURYRFDQGROHVLRQHV

1RXWLOLFHSDSHOGHDOXPLQLRSDUDUHYHVWLUODVEDQGHMDVFROHFWRUDV
RQLQJXQDSDUWHGHOKRUQRFRQH[FHSFLyQGHORGHVFULSWRHQHVWH
PDQXDO8QXVRLQDGHFXDGRSXHGHSURYRFDUGDxRVDODFRFLQD\
XQDGHVFDUJDHOpFWULFDRXQULHVJRGHLQFHQGLR
 7UDWHGHQRUD\DURJROSHDUODVSXHUWDVHVWXIDVRSDQHOHV
GHFRQWUROGHYLGULR6LORKDFHSRGUtDURPSHUVHHOYLGULR1R
FRFLQHVLXQSURGXFWRWLHQHXQYLGULRURWR3XHGHSURYRFDUVH
XQDGHVFDUJDXQLQFHQGLRRKHULGDV
 &RFLQHFDUQHVGHUHV\GHDYHSRUFRPSOHWR/DVFDUQHVGH
UHVKDVWDDOFDQ]DUXQDWHPSHUDWXUDLQWHUQDGHSRUORPHQRV
)&\ODVFDUQHVGHDYHDXQDWHPSHUDWXUDLQWHUQDGH
SRUORPHQRV)&/DFRFFLyQDHVWDVWHPSHUDWXUDV
JHQHUDOPHQWHSURWHJHGHHQIHUPHGDGHVWUDQVPLWLGDVSRUORV
DOLPHQWRV
1RDOPDFHQHRXWLOLFHPDWHULDOHVLQIODPDEOHVGHQWURGHXQKRUQR
RFHUFDGHODHVWXIDWDOHVFRPRSDSHOSOiVWLFRDJDUUDGHUDV
WHODVUHFXEULPLHQWRVGHSDUHGFRUWLQDV\JDVROLQDXRWURV
YDSRUHV\OtTXLGRVLQIODPDEOHV
1XQFDXVHYHVWLPHQWDVKROJDGDVRDPSOLDVPLHQWUDVXWLOLFHHO
DSDUDWR(VWDVYHVWLPHQWDVSXHGHQSUHQGHUVHIXHJRVLHQWUDQ
HQFRQWDFWRFRQVXSHUILFLHVFDOLHQWHVSURYRFDQGRTXHPDGXUDV
JUDYHV
 1RSHUPLWDTXHODJUDVDGHODFRFFLyQXRWURVPDWHULDOHV
LQIODPDEOHVVHDFXPXOHQGHQWURGHODFRFLQDRHQVXFHUFDQtD
/DJUDVDGHQWURGHOKRUQRRVREUHODHVWXIDSXHGHHQFHQGHUVH
 /LPSLHODVFDPSDQDVGHYHQWLODFLyQFRQIUHFXHQFLD1RGHEH
SHUPLWLUVHODDFXPXODFLyQGHJUDVDHQODFDPSDQDRHQHO
ILOWUR
*($SSOLDQFHVFRP
1RXWLOLFHDJXDHQLQFHQGLRVGHJUDVD1XQFDOHYDQWHXQDVDUWpQ
HQOODPDV$SDJXHORVFRQWUROHV$SDJXHXQDVDUWpQHQOODPDV
VREUHXQDXQLGDGGHVXSHUILFLHFXEULHQGRODVDUWpQSRUFRPSOHWR
FRQXQDWDSDTXHDMXVWHELHQXQDSODQFKDSDUDJDOOHWDVRXQD
EDQGHMDSODQD8WLOLFHXQTXtPLFRVHFRPXOWLXVRRXQH[WLQWRUGH
LQFHQGLRVGHHVSXPD
6LKD\XQLQFHQGLRHQHOKRUQRGXUDQWHHOKRUQHDGRDSiJXHOR
FHUUDQGRODSXHUWDGHOKRUQR\DSDJDQGRHOFRQWURORXVDQGRXQ
TXtPLFRVHFRPXOWLXVRRXQH[WLQWRUGHLQFHQGLRVGHHVSXPD
 6LKD\XQLQFHQGLRHQHOKRUQRGXUDQWHODDXWROLPSLH]D
DSDJXHHOKRUQR\HVSHUHDTXHHOLQFHQGLRVHFRQVXPD1R
DEUDODSXHUWDGHOKRUQRDODIXHU]D(OLQJUHVRGHDLUHIUHVFRD
WHPSHUDWXUDVGHDXWROLPSLH]DSXHGHSURYRFDUXQDH[SORVLyQ
GHOODPDVGHVGHHOKRUQR1RVHJXLUHVWDLQVWUXFFLyQSXHGH
SURYRFDUTXHPDGXUDVJUDYHV
,16758&&,21(6*(1(5$/(6'(6(*85,'$'
$'9(57(1&,$
0$17(1*$/260$7(5,$/(6,1)/$0$%/(6
$/(-$'26'(/$&2&,1$
$'9(57(1&,$
(1&$62'(,1&(1',26,*$/26
6,*8,(17(63$6263$5$(9,7$5
/$3523$*$&,Ï1'(/)8(*2
$'9(57(1&,$
Loading ...
Loading ...
Loading ...