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EJEMPLO C.A
ESTADO DE SITUACIN FINANCIERO
AL 31 DE DICIEMBRE DE 2012
Indice de Cierre 31/12/2013
498.1
12/31/2013
Tipo
Saldo
Indice
Factor
Cuenta
S/ libros
Inicial
Correccin
Ajuste
Saldo
318.9
318.9
1.56
1.56
6,455,480
362,446
17,943,497
1,007,446
12/31/2012
12/31/2012
318.9
1.56
106,632,129
296,392,095
12/31/2012
1.56
5,560,433
9,499,749
15,455,646
26,405,274
12/31/2012
128,510,238
357,203,959
Ajustado
Activos
Activo corriente:
ORIGEN
M
M
11,488,017
645,000
189,759,966
NM
M
9,895,213
16,905,525
Anexo2
318.9
228,693,721
NM
M
M
Total activos
367,704,786
421,157,517
5,500,000
Anexo1
318.9
1.56
569,609,279
236,661,734
937,314,065
657,819,251
12/31/2012
318.9
1.56
3,090,624
8,590,624
12/31/2012
937,871,875
1,960,927,899
1,023,056,024
Pasivo
Pasivo corriente:
Cuentas por pagar
Retenciones por pagar
M
M
Gastos de personal
71,445,594
2,090,376
318.9
318.9
1.56
1.56
45,142,596
318.9
1.56
118,678,566
M
48,520,198
318.9
167,198,764
1.56
40,147,540
1,174,648
111,593,134
3,265,024
12/31/2012
12/31/2012
25,367,053
70,509,649
12/31/2012
66,689,241
185,367,807
27,265,034
75,785,232
93,954,276
261,153,040
Patrimonio
Capital Social
335,000,000
335,000,000
Anexo3
913,055,082
913,055,082
32,077,100
Anexo4
62,138,895
94,215,995
488,780,160
Anexo5
894,002,047
1,382,782,207
Actualizacin de Capital
Reserva legal
Utilidades no Distribuidas
REME
Total patrimonio
Total pasivo y patrimonio
DIFERENCIA
(1,025,278,425)
(1,025,278,425)
855,857,260
843,917,599
1,699,774,859
1,023,056,024
937,871,875
1,960,927,899
12/31/2012
shift corchete
IGUAL
SHIFT 0
ANEXO 1
EJEMPLO C.A
Propiedad Planta y Equipo
AL 31-12-12
COSTO HISTORICO
DESCRICCION
TERRENO
EDIFICACIONES
MAQUINARIA Y EQUIPO
VEHICULOS
MUEBLES Y ENSERES
EQUIPO DE OFICINA
TOTAL
HISTORICO
REEXPRESADO
AJUSTE
7,920,000
56,221,330
420,577,570
89,283,704
1,548,717
687,826
30,137,143
171,068,079
1,006,194,465
348,528,315
5,893,170
1,256,809
22,217,143
114,846,749
585,616,895
259,244,611
0
0
576,239,147
1,563,077,980
981,925,397
DEPRECIACIN ACUMULADA
DESCRICCION
EDIFICACIONES
MAQUINARIA Y EQUIPO
VEHICULOS
MUEBLES Y ENSERES
EQUIPO DE OFICINA
TOTAL
HISTORICO
REEXPRESADO
AJUSTE
24,155,282
109,778,988
72,363,548
1,548,717
687,826
73,498,754
262,636,474
282,478,709
5,893,170
1,256,809
49,343,472
152,857,486
210,115,161
0
0
208,534,361
625,763,916
412,316,119
367,704,786
937,314,065
569,609,279
0
EJEMPLO C.A
DESCRIPCIN
31/12/2013
AL 31-12-2012
498.10
Origen
COSTO
DEPREC
NETO
IPC ( I )
FACTOR
HISTORICO
TERRENO
EDIFICACIONES
MAQUINARIA Y EQUIPO
VEHICULOS
MUEBLES Y ENSERES
EQUIPO DE OFICINA
GENERAL
12/31/2008
12/31/2009
12/31/2010
11/30/2008
12/31/2008
2/28/2012
7,920,000
56,221,330
420,577,570
89,283,704
1,548,717
687,826
0
24,155,282
109,778,988
72,363,548
1,548,717
687,826
7,920,000
32,066,048
310,798,582
16,920,156
0
0
576,239,147
208,534,361
367,704,786
130.90
163.70
208.20
127.60
130.90
272.60
3.805
3.043
2.392
3.904
3.805
1.827
45
ANEXO 1
COSTO
DEPREC
NETO
AJUSTE
AJUSTADO
AJUSTADO
AJUSTADO
NETO
30,137,143
171,068,079
1,006,194,465
348,528,315
5,893,170
1,256,809
0
73,498,754
262,636,474
282,478,709
5,893,170
1,256,809
30,137,143
97,569,325
743,557,991
66,049,606
0
0
22,217,143
65,503,277
432,759,409
49,129,450
0
0
1,563,077,980
625,763,916
937,314,065
569,609,279
45
ANEXO 2
EJEMPLO C.A
DESCRIPCIN
Inventario productos terminados
TOTAL INVENTARIOS
498.10
Inv
31-12-11
Inv
31-12-12
3,123,181
9,895,213
3,123,181
9,895,213
IPC
31-Dec-12
318.90
ORIGEN
FACTOR
318.90
1.00
COSTO
AJUSTADO
9,895,213
9,895,213
Factor
Ajuste 2013
Ajuste
1.56
15,455,646
5,560,433
ANEXO 2
ANEXO 3
EJEMPLO C.A
Capital
AL 31-12-2012
Factor Cierre
Antiguedad
Valor Histrico
498.10
I.P.C ( I )
Factor
Ajuste
Saldo
Ajustado
12/29/2008
12/23/2009
Total
300,000,000
35,000,000
335,000,000
130.90
163.70
3.81
3.04
841,558,442
71,496,640
1,141,558,442
106,496,640
913,055,082
1,248,055,082
ANEXO 4
EJEMPLO C.A
Reserva Legal
AL 31-12-2012
Factor Cierre
Antiguedad
Valor Histrico
498.10
I.P.C ( I )
Factor
Ajuste
Saldo
Ajustado
Promedio 2009
Promedio 2010
Promedio 2011
Promedio 2012
Total
19,961,228
5,386,807
2,909,696
3,819,369
32,077,100
147.58
189.18
238.54
288.80
3.38
2.63
2.09
1.72
47,408,762
8,796,094
3,166,054
2,767,985
67,369,990
14,182,901
6,075,750
6,587,354
62,138,895
94,215,995
ANEXO 5
EJEMPLO C.A
Utilidades No distribuidas
AL 31-12-2012
498.10
Factor Cierre
Antiguedad
Valor Histrico
Factor
I.P.C ( I )
Ajuste
Saldo
Ajustado
Promedio 2009
Promedio 2010
Promedio 2011
Promedio 2012
258,575,202
102,349,335
55,284,233
72,571,390
TOTAL
147.58
189.18
238.54
288.80
3.38
2.63
2.09
1.72
488,780,160
Pasv. Monetarios
Reserva Legal
SALDO
UND
REI ( Acumulado)
872,702,257
269,475,132
115,439,272
125,165,545
894,002,047
1,382,782,207
REI INICIAL
93,954,276
362,702,163 Act. Monetarios
62,138,895
569,609,279 PPE
5,560,433 Inventario
156,093,171
Actualizacin Capital
614,127,055
167,125,797
60,155,039
52,594,155
913,055,082
131,276,378
894,002,047
1,025,278,425
937,871,875
781,778,704 SALDO
BALANCE AO ACTUAL
EJEMPLO C.A
ESTADO DE SITUACIN FINANCIERO
AL 31 DE DICIEMBRE DE 2013
Tipo
Saldo
Cuenta
S/ libros
Anexo
Ajuste
Saldo
Ajustado
Activos
Activo corriente:
Efectivo en caja y bancos
Anticipo a Proveedores
Cuentas por cobrar
M
M
M
Inventarios
Otros Activos Monetarios
NM
M
9,120,397
56,357,500
280,870,285
11,490,148
68,297,236
9,120,397
56,357,500
280,870,285
Anexo 2
11,490,148
68,297,236
426,135,566
Anexo 1
506,344,112
867,584,729
315,313,515
40,500,000
506,344,112
1,649,533,810
426,135,566
NM
M
M
Total activos
361,240,617
315,313,515
40,500,000
1,143,189,698
Pasivo
Pasivo corriente:
Cuentas por pagar
126,007,811
126,007,811
M
M
3,210,821
8,619,411
3,210,821
8,619,411
Otras Acumulaciones
31,976,256
31,976,256
169,814,299
M
Total pasivo
169,814,299
215,254,093
Anexo 3
913,055,082
335,000,000
913,055,082
Anexo 4
Anexo 5
62,954,620
555,612,835
98,635,638
1,112,867,422
45,439,794
45,439,794
215,254,093
Patrimonio
Capital Social
Actualizacin de Capital
NM
Reserva legal
Utilidades no Distribuidas
NM
NM
335,000,000
35,681,018
557,254,587
REME
Total patrimonio
Total pasivo y patrimonio
DIFERENCIA
(1,025,278,425)
(1,025,278,425)
927,935,605
506,344,112
1,434,279,717
1,143,189,698
506,344,112
1,649,533,810
EJEMPLO C.A
ESTADO DE SITUACIN FINANCIERO COMPARATIVOS
AL 31 DE DICIEMBRE DE 2013
Indice de Cierre
498.10
Tipo
Balance
Cuenta
2,013
Activos
Activo corriente:
Efectivo en caja y bancos
Anticipo a Proveedores
Cuentas por cobrar
Inventarios
Otros Activos Monetarios
Total activo corriente
Activo fijo, neto de depreciacin acumulada de
Cuentas por pagar a accionista y empresas
Deposito en Garantia
M
M
M
NM
M
9,120,397
56,357,500
280,870,285
11,490,148
68,297,236
NM
M
M
426,135,566
867,584,729
315,313,515
40,500,000
Total activos
1,649,533,810
Pasivo
Pasivo corriente:
Cuentas por pagar
Retenciones por pagar
Gastos de personal
Otras Acumulaciones
M
M
M
M
126,007,811
3,210,821
8,619,411
31,976,256
169,814,299
Total pasivo
45,439,794
215,254,093
Patrimonio
Capital Social
Actualizacin de Capital
Reserva legal
Utilidades no Distribuidas
REME
NM
NM
NM
335,000,000
913,055,082
98,635,638
1,112,867,422
(1,025,278,425)
Total patrimonio
1,434,279,717
1,649,533,810
DIFERENCIA
Balance
Variacin
2,012
17,943,497
1,007,446
296,392,095
15,455,646
26,405,274
-8,823,100
55,350,054
-15,521,810
-3,965,498
41,891,962
357,203,959
937,314,065
657,819,251
8,590,624
68,931,607
-69,729,336
-342,505,736
31,909,376
1,960,927,899
-311,394,089
111,593,134
3,265,024
70,509,649
0
14,414,677
-54,203
-61,890,238
31,976,256
185,367,807
-15,553,508
75,785,232
-30,345,438
261,153,040
-45,898,947
335,000,000
913,055,082
94,215,995
1,382,782,207
(1,025,278,425)
0
0
4,419,643
-269,914,785
0
1,699,774,859
-265,495,142
1,960,927,899
-311,394,089
RESULTADO AO 2013
EJEMPLO C.A
Estado de Resultado
del 01/01/2013
al 31/12/2013
Saldo
S/ libros
Saldo
Ajustado
Ventas
2,635,216,630
3,231,681,748
Costo de Venta:
Materia Prima
Mano de Obra
Gastos de Fabrica
Depreciacin
1,109,406,203
217,735,383
235,418,700
40,938,307
1,360,513,491
267,018,451
288,704,279
112,809,035
1,603,498,593
2,029,045,256
1,031,718,037
1,202,636,492
684,291,770
231,097,591
1,936,861
913,452,500
839,177,014
283,405,113
2,375,258
1,120,206,870
118,265,537
82,429,622
574,700
574,700
704,780
(306,027,144)
(306,731,924)
45,612,483
45,612,483
Utilidad Bruta
Gastos de Operativos:
Gastos de Venta
Gastos de Administracion
Otros Ingresos
I.S.L.R
72,078,354
(269,914,785)
EJEMPLO C.A
REEXPRESIN DE ESTADOS FINANCIEROS
RESULTADO POR EXPOSICIN A LA INFLACIN
AL 31/12/2013
Partidas monetarias
12/31/2013
Efectivo en caja
Anticipo a Proveedores
Cuentas por cobrar
Otros Activos Monetarios
Depositos en Garantia
Cuentas por COBRAR a accionistas y empresas relacionadas
Activos Monetarios
Cuentas por pagar
Retenciones por pagar
Gatos de personal
Otras acumulaciones
Prestaciones sociales acumuladas por pagar
Pasivos Monetarios
Posicin Monetaria Neta Inicial
Partidas no monetarias
12/31/2012
Variacin
(En moneda de Diciembre de 2013)
9,120,397
17,943,497
(8,823,100)
56,357,500
1,007,446
55,350,054
280,870,285
296,392,095
(15,521,810)
68,297,236
26,405,274
41,891,962
40,500,000
8,590,624
31,909,376
315,313,515
657,819,251
(342,505,736)
770,458,933
1,008,158,188
(237,699,255)
(126,007,811)
(3,210,821)
(8,619,411)
(31,976,256)
(45,439,794)
(215,254,093)
985,713,026
12/31/2013
(111,593,134)
(3,265,024)
(70,509,649)
(75,785,232)
(261,153,040)
1,269,311,227
(14,414,677)
54,203
61,890,238
(31,976,256)
30,345,438
45,898,947
(191,800,308) (1)
12/31/2012
Variacin
(En moneda de Diciembre de 2013)
867,584,729
11,490,148
(913,055,082)
(98,635,638)
(3,231,681,748)
1,916,236,221
1,122,582,127
112,809,035
704,780
(2,375,258)
45,612,483
(168,728,202)
SUB - TOTAL
937,314,065
15,455,646
(913,055,082)
(94,215,995)
(54,501,366)
(1)+(2)=
(69,729,336)
(3,965,498)
(4,419,643)
(3,231,681,748)
1,916,236,221
1,122,582,127
112,809,035
704,780
(2,375,258)
45,612,483
(114,226,836) (2)
(306,027,144)
(306,027,144)
ANEXO 1
EJEMPLO C.A
Propiedad Planta y Equipo
AL 31-12-2013
COSTO HISTORICO
DESCRICCION
TERRENO
EDIFICACIONES
MAQUINARIA Y EQUIPO
VEHICULOS
MUEBLES Y ENSERES
EQUIPO DE OFICINA
TOTAL
HISTORICO
REEXPRESADO
AJUSTE
7,920,000
56,221,330
420,577,570
123,757,842
1,548,717
687,826
30,137,143
171,068,079
1,006,194,465
391,608,014
5,893,170
1,256,809
22,217,143
114,846,749
585,616,895
267,850,172
4,344,453
568,983
610,713,285
1,606,157,679
995,444,394
DEPRECIACIN ACUMULADA
DESCRICCION
EDIFICACIONES
MAQUINARIA Y EQUIPO
VEHICULOS
MUEBLES Y ENSERES
EQUIPO DE OFICINA
TOTAL
HISTORICO
REEXPRESADO
AJUSTE
26,966,348
132,214,090
88,055,687
1,548,717
687,826
82,052,156
316,310,462
333,060,354
5,893,170
1,256,809
55,085,808
184,096,372
245,004,667
4,344,453
568,983
249,472,668
738,572,951
489,100,283
361,240,617
867,584,729
506,344,112
0
EJEMPLO C.A
SALDO
ADICIONES
RETIROS
TRANSF
SALDO
AL 31/12/2012
TERRENOS
EDIFICACIONES
MAQUINARIA Y EQUIPOS
VEHICULO
MUEBLES Y ENSERES
EQUIPOS DE OFICINA
TOTALES
AL 31/12/2013
30,137,143
30,137,143
171,068,079
171,068,079
1,006,194,465
348,528,315
391,608,014
5,893,170
5,893,170
1,256,809
1,256,809
1,563,077,980
13120-
1,006,194,465
43,079,699
SALDO
43,079,699
ADICIONES
RETIROS
TRANSF
SALDO
AL 31/12/2012
EDIFICACIONES
MAQUINARIA Y EQUIPOS
VEHICULO
1,606,157,679
AL 31/12/2013
73,498,754
8,553,402
82,052,156
262,636,474
53,673,988
316,310,462
282,478,709
50,581,645
333,060,354
5,893,170
5,893,170
1,256,809
1,256,809
TOTALES
625,763,916
112,809,035
738,572,951
TOTAL GENERAL
937,314,065
867,584,729
MUEBLES Y ENSERES
EQUIPOS DE OFICINA
EJEMPLO C.A
AL 31-12-2013
Factor Cierre
DESCRIPCIN
Origen
498.10
COSTO
DEPREC
NETO
IPC ( I )
HISTORICO
TERRENO
EDIFICACIONES
MAQUINARIA Y EQUIPO
VEHICULOS
MUEBLES Y ENSERES
EQUIPO DE OFICINA
SIVERADO
GENERAL
12/31/2008
12/31/2009
12/31/2010
11/30/2008
12/31/2008
2/28/2012
6/1/2013
7,920,000
56,221,330
420,577,570
89,283,704
1,548,717
687,826
34,474,138
26,966,348
132,214,090
84,033,704
1,548,717
687,826
4,021,983
7,920,000
29,254,982
288,363,480
5,250,000
0
0
30,452,155
610,713,285
249,472,668
361,240,617
130.90
163.70
208.20
127.60
130.90
272.60
398.60
19
FACTOR
3.805
3.043
2.392
3.904
3.805
1.827
1.250
COSTO
DEPREC
NETO
AJUSTE
AJUSTADO
AJUSTADO
AJUSTADO
NETO
30,137,143
171,068,079
1,006,194,465
348,528,315
5,893,170
1,256,809
43,079,699
0
82,052,156
316,310,462
328,034,388
5,893,170
1,256,809
5,025,965
30,137,143
89,015,923
689,884,003
20,493,926
0
0
38,053,734
22,217,143
59,760,941
401,520,523
15,243,926
0
0
7,601,579
1,606,157,679
738,572,951
867,584,729
506,344,112
20
ANEXO 2
EJEMPLO C.A
DESCRIPCIN
Inventarios
TOTAL INVENTARIOS
Factor Cierre
Inv
31-12-12
498.10
Inv
31-12-13
9,895,213
11,490,148
9,895,213
11,490,148
IPC
31-Dec-13
498.10
ORIGEN
498.10
FACTOR
1.00
COSTO
AJUSTADO
11,490,148
11,490,148
Factor
Ajuste 2013
Ajuste
1.00
11,490,148
0
ANEXO 2
ANEXO 3
EJEMPLO C.A
Capital
AL 31-12-2012
Factor Cierre
Antiguedad
Valor Histrico
498.10
I.P.C ( I )
Factor
Ajuste
Saldo
Ajustado
12/29/2008
12/23/2009
Total
300,000,000
35,000,000
335,000,000
130.90
163.70
3.81
3.04
841,558,442
71,496,640
1,141,558,442
106,496,640
913,055,082
1,248,055,082
ANEXO 4
EJEMPLO C.A
Reserva Legal
AL 31-12-2012
Factor Cierre
Antiguedad
Valor Histrico
498.10
I.P.C ( I )
Factor
Ajuste
Saldo
Ajustado
Promedio 2009
Promedio 2010
Promedio 2011
Promedio 2012
Promedio 2013
Total
19,961,228
5,386,807
2,909,696
3,819,369
3,603,918
35,681,018
147.58
189.18
238.54
288.80
406.17
3.38
2.63
2.09
1.72
1.23
47,408,762
8,796,094
3,166,054
2,767,985
815,725
67,369,990
14,182,901
6,075,750
6,587,354
4,419,643
62,954,620
98,635,638
ANEXO 5
EJEMPLO C.A
Utilidades No distribuidas
AL 31-12-2013
Factor Cierre
Antiguedad
498.10
Valor Histrico
Factor
I.P.C ( I )
Ajuste
Saldo
Ajustado
Promedio 2009
Promedio 2010
Promedio 2011
Promedio 2012
Promedio 2013
258,575,202
102,349,335
55,284,233
72,571,390
68,474,427
TOTAL
147.5833
189.1833
238.5417
288.8000
3.38
2.63
2.09
1.72
557,254,587
Reserva Legal
UND
913,055,082
469,665,590
1,382,782,207
REME ( Acumulado)
1,025,278,425
SALDO
872,702,257
269,475,132
115,439,272
125,165,545
0
825,527,620
RESULTADO
1,382,782,207
(269,914,785)
1,112,867,422
REI PERIODO
62,954,620
506,344,112 PPE
0 Inventarios
62,954,620
Actualizacin
614,127,055
167,125,797
60,155,039
52,594,155
-68,474,427
506,344,112
443,389,492 SALDO
827,169,372 REME
-1,025,278,424.59
0
Periodo
EJEMPLO C.A
Ajuste por Inflacin Financiero
Al 31-12-2013
IPC ( cierre )
498.10
VENTAS
Antiguedad
Promedio 2013
Total
Valor Histrico
2,635,216,630
2,635,216,630
IPC ( i )
FACTOR
AJUSTE
406.17
1.23
596,465,118
596,465,118
Valor Histrico
1,109,406,203
1,109,406,203
406.17
1.23
251,107,288
251,107,288
Valor Histrico
217,735,383
217,735,383
406.17
1.23
49,283,068
49,283,068
CARGA FABRIL
Antiguedad
Promedio 2013
Total
Valor Histrico
235,418,700
235,418,700
406.17
1.23
53,285,579
53,285,579
GASTOS DE VENTAS
Antiguedad
Promedio 2013
Total
Valor Histrico
684,291,770
684,291,770
406.17
1.23
154,885,244
154,885,244
GASTOS DE ADMINISTRACION
Antiguedad
Promedio 2013
Total
Valor Histrico
231,097,591
231,097,591
406.17
1.23
52,307,522
52,307,522
INTERESES FINANCIEROS
Antiguedad
Promedio 2013
Total
Valor Histrico
574,700
574,700
406.17
1.23
130,080
130,080
OTROS INGRESOS
Antiguedad
Promedio 2013
Valor Histrico
1,936,861
406.17
1.23
438,397
EJEMPLO C.A
Ajuste por Inflacin Financiero
Al 31-12-2013
IPC ( cierre )
Total
498.10
1,936,861
15,692,138
Ajustado
8,553,402
53,673,988
50,581,645
0
0
40,938,306
112,809,035
2,811,066
22,435,102
117,690,838
45,612,483
RESERVA LEGAL
Utilidad en Operacin
438,397
72,078,355
1.00
Saldo Ajustado
3,231,681,748
3,231,681,748
1,360,513,491
1,360,513,491
267,018,451
267,018,451
288,704,279
288,704,279
839,177,014
839,177,014
283,405,113
283,405,113
704,780
704,780
2,375,258
2,375,258
81,724,842
45,612,483
36,112,359
0
ene
feb
mar
abr
may
jun
jul
0.02895
0.0308
0.03146
0.03146
0.03119
0.03172
0.03133
0.0304
0.03199
0.03291
0.03476
0.03318
0.0345
0.03463
0.03529
0.03569
0.03674
0.03688
0.03674
0.03767
0.02881
0.0308
0.03133
0.03106
0.0308
0.0308
0.03119
0.0304
0.03119
0.03318
0.03304
0.03344
0.03437
0.0345
0.03529
0.03582
0.03674
0.03674
0.03688
0.0378
0.02842
0.03093
0.03146
0.03106
0.03053
0.0308
0.03119
0.03027
0.03146
0.03357
0.03542
0.03331
0.03423
0.0345
0.03529
0.03595
0.03661
0.03674
0.03674
0.0378
0.02842
0.03106
0.03172
0.03119
0.03093
0.03093
0.03146
0.0308
0.03185
0.0345
0.03648
0.03357
0.03423
0.0345
0.03542
0.03595
0.03661
0.03674
0.03674
0.03793
0.02855
0.03146
0.03146
0.03133
0.03093
0.03106
0.03159
0.03053
0.03172
0.03291
0.03516
0.0337
0.03423
0.03463
0.03542
0.03608
0.03674
0.03661
0.03688
0.03807
0.02881
0.03093
0.03159
0.03133
0.03106
0.03133
0.03119
0.03067
0.03252
0.03344
0.03516
0.03384
0.03437
0.03476
0.03556
0.03595
0.03674
0.03674
0.03688
0.0382
0.02895
0.03159
0.03172
0.03119
0.03146
0.03133
0.03146
0.0304
0.03265
0.03344
0.03529
0.0345
0.03437
0.03489
0.03542
0.03595
0.03688
0.03661
0.03714
0.03833
0.03859
0.03978
0.04111
0.04243
0.04454
0.04996
0.05327
0.05789
0.06252
0.06688
0.08089
0.09754
0.10746
0.1146
0.12253
0.14341
0.15769
0.17791
0.24598
0.33559
0.61488
0.83892
1.08793
1.45842
2.15591
3.64222
5.97935
11.53533
15.77895
20.5407
24.52554
27.61001
30.99671
41.47498
52.51146
62.21884
70.36001
83.29455
103.1
133.9
166.5
0.03859
0.03992
0.04111
0.04243
0.04481
0.05023
0.05393
0.05829
0.06265
0.06728
0.08221
0.09794
0.10786
0.11486
0.12345
0.14288
0.15914
0.1824
0.24122
0.34617
0.62678
0.85346
1.11648
1.49662
2.19649
3.72827
6.4561
11.79981
16.12948
20.88052
24.6229
27.74282
31.55434
43.75943
53.33484
62.32523
70.10742
84.43652
105.3
135.6
169.1
0.03859
0.04018
0.04111
0.04256
0.04494
0.05062
0.05406
0.05842
0.06278
0.06794
0.08301
0.09834
0.10812
0.11592
0.12491
0.14341
0.15795
0.18663
0.24096
0.41979
0.63788
0.86813
1.1412
1.53099
2.25835
3.84855
6.85461
11.98275
16.56672
21.14077
24.8487
27.95533
32.88246
44.09156
54.47674
63.08248
70.7447
83.81253
107.1
137.2
173.2
0.03873
0.04018
0.04111
0.04269
0.04494
0.05089
0.05432
0.05882
0.06292
0.06886
0.08433
0.09873
0.10838
0.11671
0.12755
0.14539
0.15808
0.19192
0.24585
0.47649
0.65453
0.89231
1.16632
1.57447
2.33223
4.00451
7.44081
12.26692
17.12357
21.38371
25.23186
28.27402
33.57299
44.82216
55.19365
63.91959
71.18332
84.99429
108.9
139.7
182.2
0.03859
0.04005
0.04124
0.04269
0.04494
0.05102
0.05512
0.05921
0.06318
0.06952
0.08525
0.10006
0.11156
0.11724
0.13019
0.14513
0.16019
0.20011
0.24928
0.50676
0.67079
0.91346
1.19592
1.61809
2.45304
4.19894
8.37767
12.65023
17.67712
21.80905
25.48443
28.69898
33.95807
45.858
55.84438
65.53995
72.33862
86.46809
112.4
142.5
187
0.03873
0.04031
0.04137
0.04296
0.04547
0.05142
0.05551
0.05974
0.06358
0.07032
0.08631
0.10111
0.11195
0.1179
0.13151
0.14592
0.16284
0.20871
0.26171
0.52302
0.68956
0.93051
1.22791
1.66911
2.67483
4.31209
8.9747
12.88259
17.9079
22.13275
25.764
28.97793
34.64878
46.49542
56.8803
65.91156
73.67978
87.99511
115.1
145
190.4
0.03912
0.04045
0.04137
0.04296
0.04732
0.05155
0.05565
0.06001
0.06411
0.07111
0.08737
0.1023
0.11248
0.11856
0.13323
0.14698
0.16443
0.21981
0.27506
0.53597
0.71639
0.95972
1.26346
1.72105
2.84415
4.43118
9.42211
13.23973
18.27786
22.48909
26.02962
29.41608
35.89718
47.33188
57.66411
66.48235
75.44588
88.43333
117.3
148
193.1
213.90
269.6
220.70
272.6
217.60
275
223.90
277.2
229.60
281.5
235.30
285.5
241.60
329.4
334.8
344.1
358.8
380.7
398.6
288.4
411.3
ago
sep
oct
nov
dic
0.02948
0.03159
0.03199
0.03119
0.03146
0.03119
0.03146
0.03053
0.03265
0.03331
0.03529
0.03437
0.0345
0.03476
0.03529
0.03608
0.03674
0.03661
0.03754
0.0382
0.02974
0.03159
0.03185
0.03119
0.03172
0.03106
0.03146
0.03053
0.03278
0.03437
0.03516
0.03463
0.0345
0.03489
0.03569
0.03648
0.03674
0.03674
0.0378
0.03833
0.02974
0.03159
0.03172
0.03119
0.03159
0.03106
0.03146
0.03093
0.03291
0.03516
0.03542
0.03463
0.03437
0.03503
0.03595
0.03648
0.03688
0.03688
0.03793
0.03833
0.03
0.03119
0.03172
0.03119
0.03159
0.03119
0.03172
0.03172
0.03225
0.03595
0.03516
0.03463
0.0345
0.03503
0.03582
0.03661
0.03688
0.03688
0.0378
0.03846
0.0304
0.03159
0.03172
0.03119
0.03159
0.03133
0.03159
0.03199
0.03265
0.03384
0.03423
0.03489
0.03463
0.03516
0.03569
0.03661
0.03688
0.03688
0.0378
0.03859
0.0292
0.0313
0.0316
0.0312
0.0312
0.0312
0.0314
0.0308
0.0322
0.0339
0.0350
0.0341
0.0344
0.0348
0.0355
0.0361
0.0368
0.0368
0.0372
0.0381
0.03939
0.04045
0.04137
0.04309
0.04798
0.05195
0.05604
0.06027
0.0645
0.0723
0.08829
0.10296
0.11288
0.11909
0.13442
0.14724
0.16588
0.22139
0.28153
0.5476
0.73899
0.98206
1.29228
1.77498
2.99245
4.56956
9.80992
13.67366
18.6568
22.81609
26.22875
29.60199
36.76051
47.92968
58.4345
67.11992
77.10569
89.37603
119.4
151.3
196.2
0.03952
0.04058
0.0419
0.04375
0.04851
0.05208
0.0567
0.06067
0.0653
0.07468
0.08988
0.10415
0.11354
0.12054
0.13693
0.14843
0.1668
0.22457
0.28629
0.56558
0.75036
1.00043
1.31884
1.8338
3.1118
4.72249
10.16177
14.13509
18.98883
23.01158
26.68041
29.96047
38.40738
48.62035
58.74011
68.11598
78.56685
90.55758
121.8
155.1
198.4
0.03965
0.04058
0.04203
0.04401
0.04891
0.05261
0.05684
0.06093
0.06543
0.07679
0.09292
0.10429
0.1138
0.1216
0.13878
0.15028
0.17037
0.23012
0.29885
0.58263
0.77019
1.02238
1.3503
1.925
3.27107
4.94111
10.59305
14.66789
19.45527
23.37718
26.90613
30.22622
39.27077
49.36424
59.09843
68.54102
79.15138
92.77534
124.7
158
201.4
0.03965
0.04084
0.04203
0.04428
0.04917
0.053
0.0571
0.06134
0.06569
0.07825
0.09424
0.10534
0.11433
0.12187
0.14077
0.15279
0.17275
0.23673
0.31074
0.59043
0.79239
1.04855
1.38427
1.99519
3.41091
5.21696
10.91622
15.08093
19.75703
23.72202
27.07886
30.51851
39.89479
50.29377
60.09424
69.27167
80.18748
96.81292
127.6
161
204.5
0.04005
0.04111
0.0423
0.04467
0.04996
0.05393
0.05763
0.06225
0.06675
0.08036
0.09622
0.10627
0.1146
0.12266
0.14196
0.15491
0.1746
0.24492
0.33189
0.60074
0.81988
1.07419
1.41639
2.06709
3.53133
5.53061
11.24058
15.46808
20.09395
24.11842
27.35778
30.71779
40.3065
51.22319
61.05033
69.81615
81.66132
100
130.9
163.7
208.2
246.90
250.90
296.1
255.50
301.2
261.00
308.1
265.60
318.9
442.3
464.9
487.3
498.1
291.5
423.7
0.0391
0.0404
0.0415
0.0432
0.0468
0.0516
0.0555
0.0598
0.0641
0.0720
0.0876
0.1016
0.1114
0.1185
0.1322
0.1472
0.1642
0.2104
0.2724
0.5026
0.7069
0.9487
1.2468
1.7221
2.7694
4.4289
8.8522
13.2819
18.0345
22.2852
25.8966
29.1417
35.6792
46.7721
56.9436
66.0287
75.0444
89.0797
116.1333
147.5833
189.1833
238.5417
288.8000
406.1667
acion acumulada 3 anos es menor a 100, lo que exige las nromas en 3 como sumatoria de 3 anos
ria de 3 anos