Comentarios_semana 2 Niif Para Pymes

7/21/2019 Comentarios_semana 2 Niif Para Pymes

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Normas internacionales de información

FINANCIERA – NIIF PARA PYMES

[ ESTÁNDARES INTERNACIONALES DE CONTABILIDAD Y AUDITORÍA ]

SEMANA 2



" [ POLIT CNICO GRANCOLOMBIANO ]

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%-+#$! (%."+%$/(-%$0"! 1" (%)-+#$/(2%)(%$%/("+$ 3 %(() *$+$ *,#"!"#$%&'$ '() )*+,$ -./& +01*2& 1$+,( 34563447 '( ('*8$,*&) 928.&)*2(1(:2$%;

<&1 3$,%&1 4=8(,=&2*$=&)(1 '( 4=>$,%&2*?= 7*=&=2*(,& "3447; @&,& ABCDEF >.(,$= (%*8*'&1 (=G.)*$ '( HIIJ @$, () "KL<L9-9F MNED ODP393QNF -./& R01*2& 1$+,( 34563447 5$=2(@8$17.='&%(=8&)(1: D': 928.&)*2(1(:2$%F HISS;F 5$=1(G$ '( D180='&,(1 4=8(,=&2*$=&)(1 '(5$=8&+*)*'&' "49ER;F '*2T&1 =$,%&1 ,(@,(1(=8&= .=& 1*%@)*>*2&2*?= '( )$1 47PE $ 34472$%@)(8&1F (18&1 =$,%&1 U&= &V.'&, & .=& %&V$, 2$%@&,&+*)*'&' '( )& *=>$,%&2*?=F @(,$

2$= .= (=>$W.( %01 &2$,'( &) 8*@$ '( =(2(1*'&'(1 '( )$1 .1.&,*$1 '( (18( 8*@$ '($,X&=*Y&2*$=(1:

S <&1 3447 @&,& ABCDE >.(,$= (%*8*'&1 (= .= @,*=2*@*$ (= Z[ 1(22*$=(1F )&1 2.&)(1 1$= )&11*X.*(=8(1\

!455678 9: A(W.(]&1 V C('*&=&1 D=8*'&'(1:

!455678 ': 5$=2(@8$1 V A,*=2*@*$1 -(=(,&)(1:

!455678 ;: A,(1(=8&2*?= '( D18&'$1 7*=&=2*(,$1:

!455678 <: D18&'$ '( E*8.&2*?= 7*=&=2*(,&:

!455678 =: D18&'$ '() P(1.)8&'$ 4=8(X,&) V D18&'$ '( P(1.)8&'$1:

!455678 >: D18&'$ '( 5&%+*$1 (= () A&8,*%$=*$ V D18&'$ '( P(1.)8&'$1 V -&=&=2*&1

92.%.)&'&1:

!455678 ?: D18&'$ '( 7).G$1 '( D>(28*U$:

!455678 @: 3$8&1 & )$1 D18&'$1 7*=&=2*(,$1:

!455678 A: D18&'$1 7*=&=2*(,$1 5$=1$)*'&'$1 V E(@&,&'$1:

!455678 9B: A$)/8*2&1 5$=8&+)(1F D18*%&2*$=(1 V D,,$,(1:



3[ EST NDARES INTERNACIONALES DE CONTABILIDAD Y AUDITOR A ]

!455678 99: 4=18,.%(=8$1 7*=&=2*(,$1 R01*2$1:

!455678 9': N8,$1 #(%&1 ,()&2*$=&'$1 2$= )$1 4=18,.%(=8$1 7*=&=2*(,$1:

!455678 9;: 4=U(=8&,*$1:

!455678 9<: 4=U(,1*$=(1 (= 91$2*&'&1:

!455678 9=: 4=U(,1*$=(1 (= 3(X$2*$1 5$=G.=8$1:

!455678 9>: A,$@*('&'(1 '( 4=U(,1*?=:

!455678 9?: A,$@*('&'(1F A)&=8& V DW.*@$:

!455678 9@: 928*U$1 4=8&=X*+)(1 Q*18*=8$1 '( )& A).1U&)/&:

!455678 9A: 5$%+*=&2*$=(1 '( 3(X$2*$1 V A).1U&)/&:

!455678 'B: 9,,(='&%*(=8$1:

!455678 '9: A,$U*1*$=(1 V 5$=8*=X(=2*&1:

!455678 '': A&1*U$1 V A&8,*%$=*$:

!455678 ';: 4=X,(1$1 '( 928*U*'&'(1 N,'*=&,*&1:

!455678 '<: E.+U(=2*$=(1 '() -$+*(,=$:

!455678 '=: 5$18$1 @$, A,^18&%$1:

!455678 '>: A&X$1 R&1&'$1 (= 922*$=(1:

!455678 '?: Q(8(,*$,$ '() _&)$, '( )$1 928*U$1:

!455678 '@: R(=(>*2*$1 & )$1 D%@)(&'$1:

!455678 'A: 4%@.(18$ & )&1 -&=&=2*&1:



# [ POLIT CNICO GRANCOLOMBIANO ]

!455678 ;B: 5$=U(,1*?= '( )& C$=('& D`8,&=G(,&:

!455678 ;9: O*@(,*=>)&2*?=:

!455678 ;': O(2T$1 N2.,,*'$1 '(1@.^1 '() A(,*$'$ 1$+,( () W.( 1( 4=>$,%&:

!455678 ;;: 4=>$,%&2*?= & P(U()&, 1$+,( A&,8(1 P()&2*$=&'&1:

!455678 ;<: 928*U*'&'(1 D1@(2*&)(1:

!455678 ;=: #,&=1*2*?= & )& 3447 @&,& )&1 ABCDE:

+"!C#"% 1" %(() *$+$ *,#"!

R01*2&%(=8( () 8^,%*=$ '( AV%( (= )&1 3447 @&,& ABCDE T&2( ,(>(,(=2*& & )&1 (=8*'&'(1 W.(=$ (180= $+)*X&'&1 & ,(='*, 2.(=8&1 V W.( '(+(= ()&+$,&, (18&'$1 >*=&=2*(,$1 '( @,$@?1*8$X(=(,&):

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L=& (=8*'&' W.( =$ ,*='( 2.(=8&1 @a+)*2&%(=8( 8*(=( )&1 2&,&28(,/18*2&1 1*X.*(=8(1\

&: 3$ (180 ,(X*18,&'& =* (= @,$2(1$ '( ,(X*18,&, (= () %(,2&'$ '( U&)$,(1 1.1 *=18,.%(=8$1 '('(.'& $ '( 2&@*8&)F V

+: L=$ '( 1.1 @,*=2*@&)(1 =(X$2*$1 =$ (1 )& >.=2*?= >*'.2*&,*& 1$+,( &28*U$1 '( .= X,&==a%(,$ '( @&,8*2*@&=8(1F 8&)(1 2$%$ +&=2$1F .=*$=(1 '( 2,^'*8$F &1(X.,&'$,&1F >$='$1%.8.&)(1F +&=2$1 '( *=U(,1*?=:

<& 34476AV%( =$ (1 &@)*2&+)( @$, )$ 8&=8$ & (=8*'&'(1 8&)(1 2$%$\ R&=2$1F 91(X.,&'$,&1F5$,,('$,(1 '( _&)$,(1F 7$='$1 C.8.&)(1F R&=2$1 '( 4=U(,1*?=:

/FKF5D4KQGD65FG E4 OFG %(() LFKF *,#"! "KL<L9-9F MNED ODP393QNF -./& R01*2& 1$+,( 34563447 5$=2(@8$1 7.='&%(=8&)(1: D':928.&)*2(1(:2$%F HISS;<&1 3447 @&,& ABCDE 8,&8& '( (U*8&, )& 2&,X& (`2(1*U& '( 8,&+&G$ (= )&()&+$,&2*?= '( )$1 (18&'$1 >*=&=2*(,$1 '( @,$@?1*8$ X(=(,&) V 1.1 @,*=2*@&)(1 2&,&28(,/18*2&1 VU(=8&G&1 1$=\




&; 5$%@,(='(, () G.(X$ 1*%@)*>*2&'$ '( )&1 =$,%&1 %01 &@,$@*&'&1 @&,& )&1 (%@,(1&1%01 @(W.(]&1 '() (=8$,=$ %.='*&)F @(,$ W.( 1*(%@,( (180= +&1&'&1 (= )&1 34472$%@)(8&1:

+;

5$= ,()&2*?= & )&1 3447 2$%@)(8&1 ()*%*=& $@2*$=(1 '( 8,&8&%*(=8$1 2$=8&+)(1F ()*%*=&

8?@*2$1 =$ ,()(U&=8(1 @&,& () 8*@$ '( (=8*'&' V 1( ,('.2(= )&1 X./&1 (= %01 '() b[c (=2$%@&,&2*?= '( )&1 3447 2$%@)(8&1:

2; A(,%*8(= 2$%@&,&, & *=U(,1$,(1F @,(18&%*18&1 V $8,$1 )$1 (18&'$1 >*=&=2*(,$1 '( )&1@V%(1 V 1( ,('.2( )& '*>*2.)8&' (= 1. @,(@&,&2*?=:

'; A,$@$,2*$=&= & )&1 (2$=$%/&1 (%(,X(=8(1 .=& +&1( '( *=>$,%&2*?= ,(2$=$2*'&%.='*&)%(=8(:

(;

<&1 3447 @&,& ABCDE @(,%*8(= W.( () &.'*8$, @.('& 8,&+&G&, 2$= (18&'$1 >*=&=2*(,$1'( @,$@?1*8$ X(=(,&) @&,& W.( ^) @.('& (%*8*, 1. $@*=*?=:

>; E*%@)*>*2& () )(=X.&G( .8*)*Y&'$ V W.( 1(& 2$%a= (= )& %('*'& '( )$ @$1*+)(:X; D18&1 =$,%&1 >&2*)*8&= 1. &@)*2&2*?= &.= @&,& )&1 (=8*'&'(1 %01 @(W.(]&1 ))&%&'&1

%*2,$:T;

D) )*+,$ '( )&1 3447 @&,& ABCDE 2$=18& '( HHI @0X*=&1 (= 2$%@&,&2*?= '( )&1 HbII W.(8*(=( () )*+,$ ,$G$ '( 3447 2$%@)(8&1:

16R4K4856FG E4 OFG %(() 5JPLO4DFG 5J8 OFG %(()S*TP4

D= 2$%@&,&2*?= 2$= )&1 3447 2$%@)(8&1F )&1 34476AV%( 2.(=8&= 2$= )&1 1*X.*(=8(11*%@)*>*2&2*$=(1\

&: 9)X.=$1 8?@*2$1 '( )&1 3447 1$= $%*8*'&1 '(+*'$ & W.( =$ 1$= ,()(U&=8(1 @&,& .=& (%@,(1&AV%( 8/@*2&:

+: 9)X.=&1 $@2*$=(1 '( @$)/8*2&1 2$=8&+)(1 (= )&1 3447 =$ 1$= @(,%*8*'&1 '(+*'$ & W.( (180'*1@$=*+)( .= %^8$'$ %01 1*%@)*>*2&'$ @&,& AV%(1:

2: E*%@)*>*2&2*?= '( %.2T$1 '( )$1 @,*=2*@*$1 '( %('*2*?= V ,(2$=$2*%*(=8$ '( )&1 34472$%@)(8&1:

': E.18&=2*&)%(=8( %(=$1 ,(U()&2*$=(1:

(: P('&22*?= 1*%@)*>*2&'&:

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<& 34476AV%( $%*8( )$1 1*X.*(=8(1 8?@*2$1 W.( 1$= 8,&8&'$1 (= )&1 3447 2$%@)(8&1\



$ [ POLIT CNICO GRANCOLOMBIANO ]

&: L8*)*'&'(1 @$, 922*?=:

+: 4=>$,%(1 7*=&=2*(,$1 4=8(,*=$1:

2: 4=>$,%&2*?= @$, E(X%(=8$1:

': 5$=8&+*)*'&' D1@(2*&) @&,& 928*U$1 C&=8(=*'$1 @&,& )& _(=8&: DG(%@)$1 '( N@2*$=(1 =$4=2).*'&1 (= )& 34476ABCD:

(: N@2*$=(1 '( *=18,.%(=8$1 >*=&=2*(,$1F *=2).V(='$ '*1@$=*+)(1 @&,& )& U(=8& %&=8(=*'$1T&18& () U(=2*%*(=8$ V $@2*$=(1 '( U&)$, ,&Y$=&+)(:

>: D) %$'()$ '( )& ,(U&).&2*?= @&,& @,$@*('&'F @)&=8& V (W.*@$F V @&,& &28*U$1 *=8&=X*+)(1:

X: 5$=1$)*'&2*?= @,$@$,2*$=&'& @&,& *=U(,1*$=(1 (= (=8*'&'(1 '( 2$=8,$) 2$=G.=8$:

T: A&,& )& *=U(,1*?= (= @,$@*('&'(1F )& %('*2*?= (1 2$='.2*'& @$, )&1 2*,2.=18&=2*&1 (= ).X&,'( (18&+)(2(, )& 1()(22*?= '( @$)/8*2& 2$=8&+)( (=8,( )$1 %$'()$1 '() 2$18$ V '() U&)$,,&Y$=&+)(:

*: Q*U(,1&1 $@2*$=(1 @&,& )&1 2$=2(1*$=(1 X.+(,=&%(=8&)(1:

!6PLO6R65F56J84G 48 OJG LK6856L6JG E4 K45J8J56P648DJ T P4E65678<&1 @,*=2*@&)(1 1*%@)*>*2&2*$=(1 (= )$1 @,*=2*@*$1 '( %('*2*?= V ,(2$=$2*%*(=8$ 2$=8(=*'&1 (=)&1 3447 2$%@)(8&1 *=2).V(=\

&: 4=18,.%(=8$1 7*=&=2*(,$1:*: <$1 *=18,.%(=8$1 >*=&=2*(,$1 W.( 2.%@)(= 2,*8(,*$1 (1@(2/>*2$1 1$= %('*'$1 &) 2$18$$ &) 2$18$ &%$,8*Y&'$: #$'&1 )&1 '(%01 *=U(,1*$=(1 1$= %('*'&1 &) U&)$, ,&Y$=&+)(@$, %('*$ '( X&=&=2*&1 $ @^,'*'&1:**: D18$ (U*8& )&1 2$%@)(G*'&'(1 *=T(,(=8(1 & )& 2)&1*>*2&2*?= '( *=18,.%(=8$1

>*=&=2*(,$1 (= 2.&8,$ 2&8(X$,/&1F 8&)(1 2$%$ )&1 *=8(=2*$=(1 '( )& X(,(=2*&:

+: <& 34476ABCD (18&+)(2( .= @,*=2*@*$ 1*%@)( '( '(1 ,(2$=$2*%*(=8$:*: <&1 @,.(+&1 '( d@&1&, & 8,&U^1 '(e V '( d*=U$).2,&%*(=8$ 2$=8*=.&'$e 2$=8(=*'$1(= )&1 3447 2$%@)(8&1 1$= '(1(2T&'$1:**: <$1 ,(W.(,*%*(=8$1 '( )& 2$=8&+*)*'&' '( 2$+(,8.,&1F *=2).V(='$ )$1 '(8&))(1 1$+,(20)2.)$1F 1$= 1*%@)*>*2&'$1 V &'(2.&'$1 @&,& )&1 ABCD:




2: A).1U&)/& V $8,$1 928*U$1 4=8&=X*+)(1 '( _*'& 4=>*=*8&:*: E*(%@,( & &%$,8*Y&, 1$+,( 1. (18*%&'$ '( U*'& a8*) "SI &]$1 1* )& U*'& a8*) =$ @.('(1(, (18*%&'& 2$=>*&+)(%(=8(;:

': 4=U(,1*?= (= 91$2*&'&1 V (= 3(X$2*$1 5$=G.=8$1:*: A.('( 1(, %('*'$ &) 2$18$ &) %(=$1 W.( T&V& .= @,(2*$ 2$8*Y&'$ @a+)*2$ "(=8$=2(1() U&)$, ,&Y$=&+)( '(+( .1&,1(;:

(: 5$18$1 '( 4=U(18*X&2*?= V Q(1&,,$))$:*: Q(+(= 1(, ,(2$=$2*'$1 2$%$ .= X&18$:

>: 5$18$1 7*=&=2*(,$1:*: Q(+(= 1(, ,(2$=$2*'$1 2$%$ .= X&18$:

X: A,$@*('&'F A)&=8& V DW.*@$ V 928*U$1 4=8&=X*+)(1:*: _&)$, ,(1*'.&)F U*'& a8*) V %^8$'$ '( '(@,(2*&2*?= @&,& /8(%1 '( @,$@*('&'F @)&=8& V(W.*@$F V () @(,/$'$6 %^8$'$ '( &%$,8*Y&2*?= '( &28*U$1 *=8&=X*+)(1 =(2(1*8& 1(,,(U*1&'$ 1$)&%(=8( 1* T&V &)X.=& *='*2&2*?= '( W.( @.('&= T&+(, 2&%+*&'$ '(1'( )&a)8*%& >(2T& ,(@$,8&'& ")& 3447 2$%@)(8& ,(W.*(,( .=& ,(U*1*?= 2&'& &]$;:

T: A)&=(1 '( R(=(>*2*$1 Q(>*=*'$1:*: #$'$1 )$1 2$18$1 @$, 1(,U*2*$1 @&1&'$1 '(+(= ,(2$=$2(,1( *=%('*&8&%(=8( (=.8*)*'&' $ @^,'*'&:**: #$'&1 )&1 X&=&=2*&1 V @^,'*'&1 &28.&,*&)(1 '(+(= 1(, ,(2$=$2*'&1 *=%('*&8&%(=8(

V& 1(& (= .8*)*'&' $ @^,'*'& . $8,$ *=X,(1$ 2$%@,(=1*U$:***: L=& (=8*'&' (1 ,(W.(,*'& & .1&, () %^8$'$ '( .=*'&'(1 @,$V(28&'&1 '( 2,^'*8$@&,& %('*, 1. $+)*X&2*?= '( +(=(>*2*$1 '(>*=*'& V )$1 X&18$1 ,()&2*$=&'$1 1$)&%(=8( 1*(1 @$1*+)( T&2(,)$ 1*= 2$18$ $ (1>.(,Y$ *='(+*'$1:

*: 4%@.(18$ 1$+,( )& P(=8&:*: <$1 ,(W.(,*%*(=8$1 1*X.(= () (=>$W.( (18&+)(2*'$ (= () +$,,&'$, >*=&) '( )& G.=8&

1$+,( *=X,(1$ 1$+,( )& ,(=8& @.+)*2&'$ (= %&,Y$ '( HIIJ () 2.&) @,$@$=( .=,((%@)&Y$ 1*%@)*>*2&'$ '( )& 345 SH 4%@.(18$ E$+,( )& P(=8&:

G: E(@&,&2*?= '( )& 5)&1*>*2&2*?= '( C&=8(=*'$1 @&,& )& _(=8&:*: D= 1. ).X&,F %&=8(=(, .= &28*U$ "$ X,.@$ '( &28*U$1; @&,& )& U(=8& (1 .= *='*2&'$, '('(8(,*$,$:

f: 928*U$1 R*$)?X*2$1:*: D) U&)$, ,&Y$=&+)( & 8,&U^1 '() %$'()$ '( .8*)*'&'(1 $ @^,'*'&1 (1 ,(W.(,*'$ @&,& )$1&28*U$1 +*$)?X*2$1 1$)&%(=8( 2.&='$ () U&)$, ,&Y$=&+)( (1 >02*)%(=8( '(8(,%*=&+)(



% [ POLIT CNICO GRANCOLOMBIANO ]

1*= (1>.(,Y$ $ 2$18$1 *='(+*'$1: Q( $8,& >$,%&F )&1 ABCD 1*X.(= () %$'()$ '( 2$18$'(@,(2*&2*?=g '(8(,*$,$:

): 9,,(X)$1 '( A&X$ '( 5&@*8&) R&1&'$1 (= 922*$=(1:

*: D) %(G$, (18*%&'$ '( )& X(,(=2*& '() U&)$, ,&Y$=&+)( '( )$1 @&X$1 +&1&'$1 (=&22*$=(1 (1 .1&'$ 2$%$ %('*2*?= '( X&18$ 1* =$ (180= '*1@$=*+)(1 @,(2*$1 '(%(,2&'$:

#$+/- /-%/"*.C$0

<&1 3$,%&1 4=8(,=&2*$=&)(1 '( 4=>$,%&2*?= 7*=&=2*(,& "3447;F 8&%+*^= 2$=$2*'&1 @$, 1.11*X)&1 (= *=X)(1 2$%$ 47PEF 4=8(,=&8*$=&) 7*=&=2*&) P(@$,8*=X E8&='&,'F 1$= .=&1 =$,%&12$=8&+)(1 &'$@8&'&1 @$, () 49ERF *=18*8.2*?= @,*U&'& 2$= 1('( (= <$=',(1: 5$=18*8.V(= )$1

D180='&,(1 4=8(,=&2*$=&)(1 $ =$,%&1 *=8(,=&2*$=&)(1 (= () '(1&,,$))$ '( )& &28*U*'&' 2$=8&+)(V 1.@$=(= .= %&=.&) '() 5$=8&+)(F V& W.( (= ())&1 1( (18&+)(2(= )$1 )*=(&%*(=8$1 @&,& ))(U&,)& 5$=8&+*)*'&' '( )& >$,%& 2$%$ (1 &2(@8&+)( (= () %.='$:

<&1 =$,%&1 1( 2$=$2(= 2$= )&1 1*X)&1 345 V 3447 '(@(='*(='$ '( 2.0='$ >.(,$= &@,$+&'&1 V1( %&8*Y&= & 8,&U^1 '( )&1 h*=8(,@,(8&2*$=(1h W.( 1( 2$=$2(= 2$= )&1 1*X)&1 E45 V 543447:

<&1 =$,%&1 2$=8&+)(1 '*28&'&1 (=8,( SJiZ V HIIS ,(2*+(= () =$%+,( '( h3$,%&14=8(,=&2*$=&)(1 '( 5$=8&+*)*'&'h "345;F V >.(,$= '*28&'&1 @$, () 49E5F 4=8(,=&8*$=&)922$.=8*=X E8&='&,'1 5$%%*88((F @,(2('(=8( '() &28.&) 49ER:

Q(1'( &+,*) '( HIISF &]$ '( 2$=18*8.2*?= '() 49ERF (18( $,X&=*1%$ &'$@8? 8$'&1 )&1 345 V2$=8*=.? 1. '(1&,,$))$F '(=$%*=&='$ & )&1 =.(U&1 =$,%&1 h3$,%&1 4=8(,=&2*$=&)(1 '(4=>$,%&2*?= 7*=&=2*(,&h "3447;:

<&1 =$,%&1 2$)$%+*&=&1 '( 2$=8&+*)*'&'F (= (1@(2*&) () '(2,(8$ HjkJ '( SJJZF T&=@(,%&=(2*'$ (= .= @(,*$'$ '( &)(8&,X&%*(=8$ '( )& @,$>(1*?= 2$=8&+)( >,(=8( & )&1 =$,%&1 V@,028*2&1 *=8(,=&2*$=&)(1 V 2$%$ 2$=1(2.(=2*& '( (18$ =$ T(%$1 @$'*'$ %(G$,&, )&1@,028*2&1 ,(&)*Y&'&1 @$, &]$1F W.( (= () T$V 1( T&= U.()8$ $+1$)(8&1:

D) %&,2$ 2$=2(@8.&) *=8(,=&2*$=&) '( 2$=8&+*)*'&' &+&,2& & 8$'&1 )&1 (%@,(1&1 *='.18,*&)(1F

2$%(,2*&)(1 V '( =(X$2*$1F V& 1(&= @,*U&'&1 $ @a+)*2&1: D= () 2&1$ 2$)$%+*&=$F () '(2,(8$8*(=( 2$%$ 0%+*8$ '( &@)*2&2*?= 8$'&1 )&1 @(,1$=&1F V& 1(&= =&8.,&)(1 $ G.,/'*2&1F W.( (180=$+)*X&'&1 & ))(U&, 2$=8&+*)*'&'l V )&1 W.( =$ (180= $+)*X&'&1 & T&2(,)$ V )$ =(2(1*8&,0= 2$%$%('*$ @,$+&8$,*$ 8&%+*^= 1( ,(X*,0= @$, (18( %&,2$ 2$=2(@8.&) 2$)$%+*&=$: E$= %a)8*@)(1 V2$%@)(8$1 )$1 @,$@?1*8$1 W.( 8*(=( () %&,2$ 2$=2(@8.&) '( )& 2$=8&+*)*'&' *=8(,=&2*$=&) @&,&W.( 1(& &@)*2&'$ @$, 8$'$ () %.='$: <$1 2$=2(@8$1 @&,& )& @,(@&,&2*?= V @,(1(=8&2*?= '( )$1(18&'$1 >*=&=2*(,$1 2.(=8&= 2$= )$1 1*X.*(=8(1 @,$@?1*8$1\ 9V.'&, &) 49ER &) '(1&,,$))$ V




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