Professional Documents
Culture Documents
Aplicaciones Contables Excel I
Aplicaciones Contables Excel I
Aplicaciones Contables Excel I
*
# $#" ! / (-#!# + * .#!#+ + 0"! +* 12 0(! 1( $#* / .! +# ,0#$ '( " 0#
!#3 $,!$(!* - $ * / ,"#+* $*0* 0.#4 ! + *!!* + !5( 0 $* $#!! '(
" 0# ( *0 #3 ! $* .! 6
! 1# !#3 ! $( * " '( ! (+# * $* +* * (+# + ! 0 $* .! "( +
( ! #% 0, " ! + *!!* + ( . &* / "!#$ $* $ # #* ! 1( $#* '( !
# 1* 0, #$ 0 +# #$ * *1 11#$ "* ( !$ $ 6
7 8
6 7 9 : " * *. ! 1( $#* 0, ( #!#3 + ;;;;;;;;;;;;;;;;;;;;;;;;; 8
86 _________________________________________________________________________ 1
8686 - !* + * + ( $ 0"* <1( $#* + = _________________________________________ 1
86 6 . ( $! #1#$ $#2 *. ( $ 0"* 0# $* % ! * + # #$# !0 $! #1#$ +*6 ______ 1
86 6 ! #1#$ !5( * + * "* * + !1 .4 #$*6 _______________________________________________ 1
86>6 *0" $#2 + + * < * + * + . + .#+ 0 *+ +* = _________________________ 2
6 __________________________________________________________________________________ 2
68 (0 $* +#$#* ! <8= +* 1 $) 6 _________________________________________________ 2
6 6 !#3 ( (0 $* +#$#* ! < = $* 12 0(! 0 #$# !6___________________________________ 2
6 6 (0 $* +#$#* ! < = * ! "* $ 5* ? _______________________________________________ 3
6>6 !5( * & 0"!* $* % !* '( + "!# 5 0 & + * / !( *+ 0" __________ 3
6@6 * A 5 #%* : (!* : * # #%*A 1( $#2 + (! +* 6 _______________________________ 3
6B6 +#$#* !* % !* + ( 1#! *+ ! $*!(0 6 ___________________________________ 4
6C6 +#$#* !* % !* + ( $*!(0 *+ ! 1#! 6____________________________________ 4
6D6 $(0(! $#2 + % !* "* # #%* / + % !* 5 #%* 6___________________________________ 4
6E6 *0 +#* # *0 $( !* % !* $ * < =66 ________________________________________ 5
68 6 !$(! ( (0 !?0# *# % !* 6 ___________________________________________ 5
6886 +#$#* ( $ !+ *. * ________________________________________________________ 5
68 6 "* % !* + ( .! 6_______________________________________________________ 6
6 9 F F ___________________________________________________________________________ 6
686
68 !$(! ! G + +? . & +* +* 1 $) ________________________________________ 6
6 6 !$(! ( + + " # + ! 1 $) + $#0# * ______________________________________ 6
6 6 !$(! G + ( #0 " # + $( !'(# 1 $) + ! H* ___________________________ 7
6>6 . ( 1 $) + " 5* B +? "* #* ! 1# + 0 _______________________________ 7
6@6 * ! 0 $* *+ ( ! 1( $#2 + ( I0 *6 ______________________________ 7
6B6 0# ! # 0"* $( #+* +* 1 $) H* 0 / +? 6____________________ 8
6C6 !$(! !* #5(# +*$ 0 ____________________________________________________ 8
6D6 !$(! ! # 0"* %#%#+* 0 / H* _______________________________________________ 9
6E6 * ! 1 $) 0 /I $(! 6 _____________________________________________________ 9
68 6 "! 3 ( 1 $) % #* 0 _____________________________________________________ 9
6886 !$(! $ 4 #0* + )* 6 ______________________________________________________ 10
68 6 !$(! ! # 0"* $(0(! +* " + ! > )* 6 _____________________________________ 10
68>6 !$(! )* ! 0 H + )*/ / ! 0 H #5(# ______________________________ 10
>6 J K _______________________________________________________________________ 11
>686
>68 $* ! G + 1#! + ( 1 $# ________________________________________________ 11
>6 6 ! 0, 5 + L ! 0, " '( H* % !* + ( # ( 0# 0* !(5 _____________________ 11
>6 6 * #+* + ! I! #0 $ !+ + ( $*!(0 6 ___________________________________________ 12
>6>6 $* + * 1( $#2 + ( % !* _________________________________________________ 12
>6@6 ( $ ( !# <$* *! + # $# =6 ______________________________________________ 12
>6B6 - $$#2 *. ( $ + + $ $ 6 _____________________________________________ 12
>6C6 * $ ! $* #+* + ( 5 ("* + $ !+ __________________________________________ 13
>6D6 * $ ! $* #+* + ( 5 ("* + $ !+ %# $(! + _________________________________ 13
>6E6 "( * ($ #%* + * + ( $ !+ ______________________________________________ 13
>68 6 (" #0# " $#* # I #! + *+ ( 1 ____________________________________________ 13
>6886 #1 - $$#* + $ $ ___________________________________________________ 14
@6 M _____________________________________________________________________________ 15
@686 * ! $*# $#+ $# ______________________________________________________________ 15
@6 6 * ! % !* '( 0, " $ ( $* &( * + $ !+ _________________________________ 15
@6 6 # #.($#2 "* 5 ("* + + + _______________________________________________________ 15
@6>6 I '( + +? #$ ______________________________________________________________ 16
@6@6 0# ! G+ 1 $# '( "* + ( $ # #* + 1# #+* __________________________ 16
@6B6 * !#3 "* $ 5* ? ________________________________________________________________ 16
@6C6 $(0(! $#2 1( $#2 + $ # #* 0I! #"! ____________________________________________ 17
@6D6 !$(! ! 1 $( $# *. ( # % !*_________________________________________________ 17
@6E6 ! .* ( $* *! +* " !* ?$(!* ________________________________________________ 17
@68 6 ,!$(!* *. " 4 0* . $ #* _____________________________________________________ 18
N 8 O ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; 8E
9 6 F 9 ___________________________________________________________ 19
9 6 O ________________________________________ 20
9 6 7 ____________________________________________________________ 22
9 6 P 7 N _____________________________________________________ 24
9 6 7 ______________________________________________________________ 30
9 6 P F M ____________________________________________________________ 32
N ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; B
7 ______________________________________________________________________________ 36
9 6 ___________________________________________________________________ 37
9 6 O O _______________________________________________________ 41
9 6 P 7 9 ____________________________________________________________ 42
9 6 P 9 7 ______________________________________________________ 45
9 6 F ___________________________________________________________________ 46
N ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; >E
9 6 Q F ___________________________________________________________________ 50
9 6 F ___________________________________________________________________ 52
9 6 7 F : ___________________________________________________________ 53
9 6 _________________________________________________ 55
9 6O ______________________________________________________ 56
N > O O ;;;;;;;;;;;;;;;;;; @D
9 6 7 ____________________________________________________________ 58
9 6 O O _________________ 59
9 6 O 9 9 ________________________________________________ 60
9 6 O _______________________________________ 63
9 6 N 9 F _______________ 64
9 6 F M ____________________________ 66
N @ ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; C8
9 6 7 ___________________________________________________________ 71
9 6 F 9 O _____________________________ 72
N B 7 ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; C>
9 6 7 7 ______________________________________________ 75
9 6 7 9 <= 6 <= <= ___________________________ 75
9 6 9 < O = __________ 78
N C J ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; D>
9 6 7 J ______________ 84
7
*$ +#0# *
9 8
: ( !# " * !#3 +
F 0# S "$#* S # " * !#3 + <$*0*
! & 0"!* 0# # : $(#. : * * : ! ! *=6
6
68 (0 $* +#$#* ! <8= +* 1 $) 6
68 6 !$(! ( (0 !?0# *# % !* 6
6886 +#$#* ( $ !+ *. *
6 9 F F
686
686 !$(! ! G + +? . & +* +* 1 $)
6@6 * !0 $* *+ ( ! 1( $#2 + ( I0 *
*66
6E6 * ! 1 $) 0 /I $(! 6
68 6 "! 3 ( 1 $) % #* 0
>686 $* ! G + 1#! + ( 1 $#
>6>6
>6>6 $* + * 1( $#2 + ( % !*
>6@6
>6@6 ( $ ( !# <$* *! + # $# =6
>6B
>6B6 - $$#2 *. ( $ + + $ $ 6
>6D
>6D6 * $ ! $* #+* + ( 5 ("* + $ !+ %# $(! +
>6E
>6E6 "( * ($ #%* + *+ ( $ !+
>68
>68 6 (" #0# " $#* # I #! + *+ ( 1
@6@
@6@6 0# ! G+ 1 $# '( "* + ( $# #* + 1# #+*
@6B
@6B6 * !#3 "* $ 5* ?
@6D
@6D6 !$(! ! 1 $( $# *. ( # % !*
@6E
@6E6 ! .* ( $* *! +* " !* ?$(!*
9 6 F 9
! 5# ! $*!* 5( * "(!
9 6 O
! = U + +* V
U9 $) V X U !# V U G 9 $( V U G
$#.*V
$#.* U * * V U * *
*. 3 6V U *0# #2 V U ( !+* 9#&*
9#&*V
U * ! " 5 V / " #* ! $! #$#*6
#$#*6
+#0 #* ! )*& " ( 0 H* + 1( +
D "( * (.#$ ! "( * ! # $$#2 +
9#! / *!(0 < '(# (" #* #3'(# + + !
)*& + $,!$(!*= "(! $* ! .* 2 #3'(# +* + !
2 ( % 3" ! *+ ! )*& 6
( 5* $* ! )*& I ! + "(! *.
/ ! $$#* D "( * 6
! $$#* ! 5* U O V/
#5 ! ( 0 H* + 1( + 8 "( * 6
! $$#* ! $ !+ @ # *+(3$ ! #5(# 12 0(! Z9 6 < @X = !( 5* $* ! /(+ + !
$* *! +* + !! * $*"# 12 0(! %4 + ! 5* B @ 6
! $$#* ! 5* + $ !+ @ >E !( 5* + ! 0 I " "(!
*. ! #'( # !, # #* + % !#+ $#2 "$#2 $ !#& # + !#
+ "! 5 .! 6 ! *"$#2 #5 $! ! #5(# +# $$#2 Z *0# #* # " # +#$ ! -$ !
'( + . $( # 5* *0. +* " 1 $ ( *" $#2 + .I '( + 6
#* 12 0(! + %( !% ! % !*
$* "* +# ! $*0# #2 '(
+ . " 5 $ + $*0# #* # 6
*" $#2 '( 4 1* 0(! & $(
-"!#$ ?
86 #!#3 0* ! 1( $#2 !25#$
" '( &( 0 $* !
1( $#2 + .I '( + /
1 $# .( '( /
+ %( !% ( % !* (& *
6
6 * #+ +* '( ! )*& U + +* V # #"* + "* $ & <$*!(0
/ = " +#0* -$ ! '( ! )*& U *0# #* V + * + ! $ !+ F@ <+* +
# 5 0* ! 12 0(! = * + %( !% ! % !* + ! $*0# #2 # 0" / $( +* @ZVVXVV
X<4 $ !+ $* 5 1 $) I0 * - * * 12 0(! = <$* +#$#* ! .I '( +
1* 0 % #$ ! = @ [SVVX <$ !+ $* ! I0 * + 1 $ ( 0 /* * 0 *
1 $) I0 * - * * 12 0(! '( # 5 + !! = " '( .( '( ! % !* + @
< *0. + ! $*0# #* # =XX * < *0. + +* ! . + + * ! 5* +
$ !+ > >E=X
>E <$*!(0 + ! 5* > >E + $# ! W + % =XX 9 < # *
$( !* '( .( $ '( + %( !% 9 ! *=\O@ \O@ <'( ! % !* $* +* 0(! #"!#'(
"* ! 0* * $* "* +# ! % = T <'( (0 ! % !* $* +* . &* !
0# 0 $* +#$#* '( " ! % " * )* " ! $*. 3 = \ F@ < ! 0* *
+ $*. * =6
#!#3 +* ! * *! +* + !! * $*"# ! 12 0(! #* %4 + ! 5* B @
! $$#* ! $ !+ @ # *+($# ! #5(# 12 0(! Z < @ZAAXAAX < @X9#&*X>X9 ==
* * ! # +#$ 0* -$ ! '( # + 0, ! *0# #* # # #5 +* ( ( !+* 1#&* % / /
.( '( ! 5* *0. +* $*0* 9#&* $*!(0 # * ) !! + + %( !% 9 ! *6
( 5* ( ! $* *! +* + !! * " $*"# ! 12 0(! #* %4 + ! 5* B @ 6
! $$#* ! $ !+ Y@ # *+(3$ ! #5(# 12 0(! Z < < @T @=XAAX
@=XAAX @T @=6
@=6 *
12 0(! # (#0* -$ ! '( (0 ! 0* * + ! *0# #2 / ! ( !+* 9#&* '( $* # (/ !
* ! " 5 6 1( $#2 %# '( ! $ !+ + "!# 5( ! * ]^ _ # !5(
$ !+ ! '( ) $ 1 $# * $* 5 # 5I % !* 6
+* ! $* *! +* + !! * $*"# ! 12 0(! %4 + ! 5* YB Y@ 6
"(4 + ) .
5(#+*
# ($$#* "*+ ,
$* $* + *
$ !$(! +* " ! " 5* + $*0# #* "* % / $*. 3 $*0* " $ ! #5(# 1#5(
9 6 P 7 N
! " * !
" 5( 1 -
2 ( #!#3 ! #$* *
(.#$ +* ! $ &
5* ( % 3
+# 0# (#+* ! $( + *
+ +#,!*5* ! $$#*
! 5* > >E + !
)*& *0# #* '(
1( "* 32 '(
#* 0 + .#0*
) $ ( $*"# +
!5( $ !+ 6 $
0#
= (! 0* *. ! .* 2 !#'(#+ +* / # *! ! 2 !* 0* ) ! $ 0"*
*! 0* ! 2 6 F $ 0* !* 0# 0* $* ! .* 2 + +* " ! $ 0"* 9
/ "* I! #0* 0* ! .* 2 * ! " 5 ) ! $ 0"* 6
(! *. ! #'( 9( / !,
#!* ! $$#* 5# 0 H* 8 *!*
! $* ! $*0* 0( ! 1#5( '(
#5(
9 6 7
6
" # +
0*0 *
! '(# (" #* + $) % , (
" '( H* #, 5(!* *&* '( + "! 5 , !
$*0 #* ! "* ! $( * *. ! $ !+ 6
$= $ * ! $$#* ! 5* + # 5 * +
+ * + $# @ F>E !( 5* + ! 0 I $ # % #1#'( '( ! $ #!!
/' 4 + ) .#!# + 6 (! 6
5= * C % 3 &( +* !
? (!* 5( * #5 ! (
$*!* + 1* +* +*6 !!*
(.#$ ! $( * *. ( * +
!* .* + + ! +#.(&* #!* +
*0. !( 5* .* 2 + $)* / + ! 0 I $* - ( ! '( + "!# 5 ! 5#
6 ! $( + * + +#,!*5* '( " $ ! $$#* ! #'( ! 6 + !
!# + "! 5 .! *!* ! 5# ! $*!* + 1* +* '( 0, ! 5( 6
6 #5
)#" %? $(!*
$ + ( * +
!*
$ , 5(!* 6
(! *.
( * + !*
.* + + ! " #0 $ , 5(!* + ! 0 I $* - ( !
! 5# 56 6 ! $( + * + +#,!*5*
56 , # $(! $ #% ! *"$#2 (5 +
+*$(0 * ! $ & $ #. ! 1 $# +
$ !+ 0 ! " *"( "* -$ ! 8 !,
* ! $$#* ( !(5 + +*$(0 * ! 5#
+ +* !( 5* "(! *. ! #'( (/ ! $( + * + +#,!*5* +
# 1* 0 $#2 + " !! $ #.# 5 + * + $*0# #* # 6 (! $ " 6 $ " 6
5(# ! " *$ +#0# * #* " !* * * $ , 5(!* 6 # 1* 0 $#2 + " !!
" ! 5( +* $ #.# 5 + * " !* $,!$(!* / " ! $ * .! +# ,0#$
$* (0 + " 5* 6
@6 $* $!(# ! $ , (! '( + ? ?
9 6 O O
! ! 5* B @ / #5 ! ! *0. U 2+#5*V6
2+#5*V6 (! 6 * 04 *+* 1,$#! "
) $ * < + 0, + ! / " +#+* % + = "(! *. ! $ &
( +* + *0. #( + ! - 0* (" #* #3'(# +* + ! " !! # *+($#
+# $ 0 )? ! *0. + ! 5* '( '(# *0. 6
9 6 P 7 9
"(! 0* *. ! .* 2 U "$#* + !
. + ) 0# V (.#$ +* !
- 0* + $)* + ! . + "! 5 ,
*+ ! *"$#* + ( #!#+ + +# "* #.! ) 0# '( !! % ( #!+
+ $ #% $#2 ! ! +* #3'(# +* + $ + #$* *6 ! 5# ! '( !! % ! *0. *
)* (.#'( ! $( * *. !
1#5( # + "(! $* !
.* 2 + $)* + ! 2 / *. %
'( ! ( + * + *0. <
9 6 P 9 7
1
! $*0* !* )#$#4 0* ! ,$ #$ 8 % 0* ( *0 #3 ! # 1* 0 $#2 *. !
0*%#0# * + $ & 6 0* ! ) 0# .! +# ,0#$ +# H +* " %# 0 ( 0 #3 +
+* + *0 , !* + * ( .! +# ,0#$ 6
! $$#* ! $ !+ / $! U V6
V ! $ !+ %# $(! ! $ !+
@ + ! )*& 5 + 0*%#0# * " !!* ! $ !+ # *+($# !
#5 * Z / !( 5* # ! $ !+ @ + ! )*& 5 + 0*%#0# * "(!
6 .#$ ! $( * ! $ !+ / $* ! /(+ + ! * *! +* +
!! * $*"# ! $* #+* + $ !+ ) ! $ !+ 6
! $ !+ $! U O6V / ! U O 6V6
6V 5(#+ 0
# *+($# ! $ !+ $* "* +# ! #5(# 1( $#* /
12 0(!
§ > Z < >=
§ > Z Q < >=
§ > ZBUSCARV(A4;Meses;2;FALSO)
§ > =SI(E4="";"";C4&"/"&B4)
§ > =SI(+'Carga de movimientos'!B7=0;"";+'Carga de movimientos'!B7)
§ 9> =SI(+'Carga de movimientos'!C7=0;"";+'Carga de movimientos'!C7)
§ O> Zb 5 + 0*%#0# * b_ C
§ F> =SI(+'Carga de movimientos'!E7=0;"";+'Carga de movimientos'!E7)
§ > Zb 5 + 0*%#0# * b_9C
§ > =SI(+'Carga de movimientos'!G7=0;"";+'Carga de movimientos'!G7)
§ Y> =SI(+'Carga de movimientos'!H7=0;"";+'Carga de movimientos'!H7)
§ > =SI(+'Carga de movimientos'!I7=0;"";+'Carga de movimientos'!I7)
§ > =SI(J4<>"";"Ingreso";"")
§ > =SI(K4<>"";"Egreso";"")
! $$#* ! $ !+ > > / $*"# %4 + ! 5* @ 8 6 ( )*& U (-#!# V '( + , 0, *
0 * ?
9 6 F
9 6 Q F
! $$#* ! $ !+ 8C
# *+($# ! 1 $) $* 1* 0 *
++L00L// / !( 5* + ! (
1* 0 * " * !#3 +* $*0* !
#5(#
! F*& + ! !#. * #5 ! !
*0. + U ! #!! + ( !+* V6
0* ("* '( ! 0"
" ! $( ! ! .* 0* (
"! #!! $* + D 0"! +* 6
! U ! #!! + ( !+* V
" *$ + 0* #+ #1#$ !
0" # 5 !* #5(#
+ *
9 6
9 6O
9 6 7
9 6 O O
9 6 O 9 9
-"!#$ $#2 6 * 1( $#2 '( #0* '( -$ ! $(+ ! 5* + *0# +* U 2+#5*V .( '( !
$2+#5* '( 0( ! $ !+ 9 / !* $*!*'( ! $ !+ 8 ! I0 * 8 H ! ! " #0 $*!(0
! 5* *0. +* U 2+#5*V6
9 6 O
* $( $* ! #5(# # 1* 0 $#2
# * 1 $ #%* D
" ( + $ 6$ 6 ! $* L 8 88 6
*.#!# #* " ( * *1#$# "* B 6
% )?$(!* " +# #.($#2 + 0 $ + ? "* % !* + 8E 6
# ! $#* +* + 1( $#* , ! 5*$#* % !( +* 8 B > 6
* +'(# @ $*0"( +* " ! % + ! " *% +* !*$ ! U V 8@ 6 $ +
( " 5 +* $* $) '( @ 6 / ! * $* ! + $ 0.#* +? W0 ( !6
* B $*0" ( %#+* 0, #0" * a B " 5 +* $* $) '( < $
D6 DL a8=6 $ $ ! "* 1 $$#2 + ! *1#$# C 6 $* 1 $ ( / ! " 5* ! 0# +*
"* O * + 5 #3 $#2 8 @ 1( # 1 $ ( 6
* % + @ $*0"( +* $ + ( @ 6 ! $!# UPPV '(# " 5 @ W
. $* $ 6 $ 6 / ! !+* $* L +? $* ! 6 W # 4 0 ( !6
* 8 " 5 !* #5(# ? 0 !'(#! aC < $ D68 = 5? !4$ #$ 8>
%#$#* ! 12 #$* 6
* 8 ! "! #!! + ( !+* + ! " * ! "* * 0 '( 0" 3 * . & ,
$*0"( $*0* #5( 5 ( !+* 6 > " 2 1 $( "* 6
$ # ( !+* 8 6 % + +* ( !+* 8 > / $*0# #2 L% 8 6 9
$* +* ( !+* 8 B 6 0.#4 !#'(#+ *.!#5 $#* *$# ! $*0* & + !(+ 9
*: #%# + / "* : 6
9 . * $ $ ! ( !+* "* " * ! / ! .* ! 0 +# $) '( 6
* $ "* : $ * $ *
0" *6 06 D@C 8@ 88> DD 8 @D
*6 !*
ZD@B6C \<D68 LD6 D=:D@B6C > B
4 > C
8 W# 4 6 6> 6C
8 W 9 @ @ @ @ @ 8 B
8 88> 8 CB BB > C D@
4.# * 1# $ ! 4+# * 1# $ ! Z D@C
9 6 N 9 F
9 6 F M
§ * ! $( * ! $ !+ D/ $! V GV
G
§ !+ E $! U O V
§ !+ 88 $! U V
§ ! 5( + $*"# $ !+ 888 $! U V
§ ! 5* 8>C / 8>C !#3 0*+#1#$ $#* 5I 0( ! 1#5( #5(#
N @
9 6 7
(. 9#! # <=
g $ * '( " 0# # , 1#! !* + * 5I !# % !* + 1 $) + +*
!! R* f ) ; !$(!
1 $ #% ) 69#! *+ Z 9 ! )
5 <A /* A=6 +% $ +9#! $ #* Z-!9#! ! $ # # 5 Z;
5 <A # #*A= #'( Z9 !
5 <AO8>A=6 !( Z 5 <A 8 A=6 !(
+ 1
+ (.
::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
1 $ #% ) 69#! *+ Z ( )
$ #% ) 6 )*h !!
5 <AO8>A=6 !( Z 5 <A98 A=6 !(
+ 1
+ (.
:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::
(. R* f ) ; !$(! <=
g $ * '( 0( / *$(! ! $* #+* + ! $ !+ E < 9 =
1 $ #% ) 69#! *+ Z ( )
5 <A EA=69* 6 *!* + - Z
!
5 <A EA=69* 6 *!* + - Z
+ 1
""!#$ #* 6 .! % Z9 !
5 <AO8>A=6 !( Z 5 <A98 A=6 !(
1 5 <A 8 A=6 !( Z AA ) 5 <AO8>A=6 !( Z AA
+ (.
N B 7
9 6 9 < O =
.#$ ! $ !+ C / $! Z ! $ / _ 886
886 +# ! $* *! +* + !! * $*"#
4 12 0(! ) ! $ !+ 88 6 $$#2 " 0# 0* *+ ! $( .! $#+
! "! $* .! " ! (. * 6 ( 5* 1 $*+ ( " $#2 $* $ #%*
* ) $ 0* !* #5(#
*!% ! $ !+ C> / $! Z ! $ / _ 8B
! $ !+ CC $! ! $ / _ 8B
8B88
! $ !+ D $! ! $ / _ 8B
! $ !+ D $! ! $ / _ 8B
! $ !+ DB $! ! $ / _ 8B
8B>>
! $ !+ DE $! ! $ / _ 8B@
! $ !+ E $! ! $ / _ 8BB6
8BB * * " 0# # , $* $* ! $(
" $# $#2 $(0(! + "* $ + $ #%* # 0 +# 0 + . &* 1 $ * + "*+ + !
% !* * #5# ! + ! $ #%* / 0* ! !+* * !#. * "* $ + ( * + !!* 6
! $ !+ 88 $! /$ 6
! $ !+ C $! Z ! $ / _ 88 / $* ! /(+ + ! $* *! +* + !! * $*"# !
12 0(! ) ! $ !+ 88 6
*!% ! $ !+ C> # *+($# 12 0(! Z < ! $ / _ 8B S X ! $ / _ 8B XVV=
! $ !+ CC $! Z < ! $ / _ 8B8 8B8S X ! $ / _ 8B8 8B8XVV=
! $ !+ D $! Z < ! $ / _ 8B S X ! $ / _ 8B XVV=
! $ !+ D $! Z < ! $ / _ 8B S X ! $ / _ 8B XVV=
! $ !+ DB $! Z < ! $ / _ 8B> 8B>S X ! $ / _ 8B> 8B>XVV=
! $ !+ DE $! Z < ! $ / _ 8B@ 8B@S X ! $ / _ 8B@ 8B@XVV=
! $ !+ E $! Z < ! $ / _ 8BB 8BBS X ! $ / _ 8BB 8BBXVV=
5(#+ 0 # ! $ !+ C # *+($# ! % !* U V6
V ! $ !+ D # *+($# ! #5(# 12 0(!
=SI(SUMA(D9;D21;D54;D59)>0;SUMA(D9;D21;D54;D59);"")
(. 0" O<=
b
b $ *5 . + ! 8DL L B "* O P
b 0# ! !, #0" #0# / " +* %# " %#
5 <A CA=6 ! $
! $ #* 6 ( *9#!
$ #% R# +*h6 0 !! $ *!! * #5) Z8
! $ #* 6 ( *9#! 9# !+ ZD # # 8 ZASZ A " * Z-! +
""!#$ #* 6O* * 1 $ ZA O !A
! $ #* 6 # ( *"# Z8 %# h Z ( *!! Z (
! $ #* 6 ( *9#! 9# !+ ZD
! $ #* 6 ( *9#!
5 <A 8A=6 ! $
+ (.
o !+ 8 $! ! 12 0(! UZ
Z < <P8 X 8 X 8 =S X <P8 X 8 X 8 =X = !( 5*
$*"# ! ) ! $ !+ 8@D6
8@D
(. 0" <=
b
b $ *5 . + ! 8DL L B "* O P
b 0# ! !, #0" #0# / " +* %# " %#
5 <A EA=6 ! $
! $ #* 6 ( *9#!
$ #% R# +*h6 0 !! $ *!! * #5) Z8
! $ #* 6 ( *9#! 9# !+ ZB # # 8 ZASZ A " * Z-! +
""!#$ #* 6O* * 1 $ ZA A
! $ #* 6 # ( *"# Z8 %# h Z ( *!! Z (
! $ #* 6 ( *9#! 9# !+ ZB
! $ #* 6 ( *9#!
5 <AP A=6 ! $
+ (.
N C J
9 6 7 J
($) 5 $# "* ( # $# 6